This study examined the relationship between profitability and timeliness of financial reports in Nigerian quoted companies. Ex Post Facto research design was adopted for the study. The population is all the 145 quoted companies in Nigeria. The sample size was determined using Taro Yamane method. Data were sourced from the content analysis of annual reports and accounts of the selected quoted Nigerian companies for eleven years from the year 2010 to 2019. The panel data regression technique was...
Topics: Profitability, Timeliness and Financial reports
Navy sailors administratively begin and end their careers through the Pay and Personnel Management Department (PERS-2). The current pay and personnel service delivery model is manpower heavy and relies on legacy systems. High costs and rigid, face-to-face antiquated systems fail to provide flexible consistent Human Resources (HR) support to a technology-competent generation. Our efforts are focused on providing a quantitative effort to understanding past trends in Personnel Support Detachment...
Topics: pay and personnel, manpower, timeliness, acceptance, data analysis, linear regression
This study investigated the relationship between job design and employee performance of Deposit Money Banks in Port Harcourt. The study adopted the cross sectional survey in its investigation of the variables. Primary source of data was generated through self administered questionnaire. The target population of this study consists of 79 managerial staff of Deposit Money Banks in Port Harcourt. There was no need for sampling since the population was small. The reliability of the instrument was...
Topics: Job Design, Employee Performance, Skill Variety, Task Significance, Efficiency, Timeliness of work
This study is to identify anomalous conditions, investigate the most significant anomalies pin point the major source of each problem, recommend steps to remedy the most significant anomalies. It contains the results of the study of data from both a test and final run of the C-E system for FY84. This study is intended to provide a background for the development of techniques for monitoring C-E system data quality, and to aid in timely identification and correction of errors in current C-E...
Topics: DTIC Archive, DESMATICS INC STATE COLLEGE PA, *ANOMALIES, *CORRECTIONS, *IDENTIFICATION, ERRORS,...
This study assesses the relationship between the determinants of financial reporting timeliness of Nigerian banking industry. Specifically, the study ascertains the effect of bank age on the timeliness of financial reporting in Nigerian banks examines the effect of the size of audit firm on the timeliness of financial reporting in Nigerian banks. Ex Post Facto research design was adopted. The population of the study will consists of deposit money banks quoted on the Nigerian Stock Exchange. The...
Topics: Financial Reporting Timeliness, Age of a bank, and Size of audit firm
The purpose of this report is to identify and discuss the reasons for success and failure in the use of futures research for timely decisions. Foresightning activities cause impacts to organizations (or society) in a variety of ways most of which are extremely difficult to measure. As a result, foresighting organizations tend to rely on high-level buy-in and public legitimization as signs of their effectiveness.
Topics: DTIC Archive, ARMY ENVIRONMENTAL POLICY INST ARLINGTON VA, *DECISION MAKING, FAILURE,...
In light of long-standing problems with delays and backlogs, Congress mandated personnel security clearance reforms through the Intelligence Reform and Terrorism Prevention Act of 2004 (IRTPA). These included requirements related to timeliness, reciprocity, and the creation of a single database to house personnel security clearance information. In 2008, Executive Order 13467 established the Performance Accountability Council. GAO was asked to review the extent to which executive branch agencies...
Topics: DTIC Archive, GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC, *TIMELINESS, *CLEARANCES, *PERSONNEL,...
From the bitsavers.org collection, a scanned-in computer-related document. mit :: lcs :: tr :: MIT-LCS-TR-685
Topics: lemma, hybrid, controller, max, automaton, invariant, timeliness, simulation, variables,...
The Military Departments' inventory control points (ICPs) manage about 549,000 secondary items identified as depot level repairable (DLR) items. The inventory value was about $50.5 billion as of September 1995. DLR items are identified during the item introduction process and represent those type assets that can usually be economically repaired, on a program basis, and returned to use. DLR items are relatively high unit cost items and are uniquely coded in the Services' logistics systems....
Topics: DTIC Archive, Young, Shelton R, INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA, INVENTORY,...
This report responds to your request that we assess compliance by the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO) with the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended (the Deficit Control Act). 1 Our assessment covers OMB and CBO reports issued for legislation enacted during the 2nd session of the 106th Congress, which ended on December 15, 2000. According to CBO s final sequestration report issued on December 29,...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC, *BUDGETS, *AUDITING, CHELATION, REPORTS,...
In light of longstanding problems with delays and backlogs, Congress mandated personnel security clearance reforms through the Intelligence Reform and Terrorism Prevention Act of 2004 (IRTPA), which requires, among other things, that executive agencies meet objectives for the timeliness of the investigative and adjudicative phases of the security clearance process. Since 2005, the Department of Defense's (DOD) clearance program has been on GAO's high-risk list due to timeliness delays and GAO...
Topics: DTIC Archive, GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC, *CLEARANCES, *PERSONNEL, TIMELINESS,...
This report is provided in response to the Cargo Movement Operations System (CMOS) Engineering Change Proposal (ECP), Volume I. In order to reach a logical and timely decision, certain information that is missing from the ECP must be furnished. The purpose of this report is to identify that information. Section 1 contains an overview of our findings; Section 2, a list of required information; and Section 3, the details of our analysis of the ECP. Keywords: Cargo handling, Logistics management,...
Topics: DTIC Archive, SCIENCE APPLICATIONS INTERNATIONAL CORP O'FALLON IL, *CARGO HANDLING, LOGISTICS...
Topics: DTIC Archive, GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC, *INSTALLATION, *VEHICULAR ARMOR,...
Our overall objective was to determine whether the Navy Enterprise Resource Planning (ERP) System, referred to as the System, provides DoD management with accurate, timely, and reliable financial information. Specifically, we determined whether the System complied with the Standard Financial Information Structure (SFIS) and the U.S. Government Standard General Ledger (USSGL). However, compliance with this guidance did not apply to the timeliness of the financial data. As such, we did not...
Topics: DTIC Archive, INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA, *AUDITING, *FINANCE, MANAGEMENT,...
The enclosed briefing provides our preliminary assessment of the timeliness and quality of the Department of Defense's (DOD) personnel security clearance program. These findings are based on an ongoing engagement that we have been conducting since February 2008 under the Comptroller General's authority to conduct evaluations on his own initiative. In 2009, we plan to issue a report providing more details regarding these findings. In response to a draft of this briefing report, DOD provided...
Topics: DTIC Archive, GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC, *DEPARTMENT OF DEFENSE, *PERSONNEL,...
Automation is being introduced increasingly in an effort to improve the accuracy and timeliness of information processing within complex computer-based systems. One task that has received considerable attention in this respect is the detection and tracking of targets on sensor and tactical systems. However, initial experience with automated detection and tracking systems has been less than satisfactory. They are often seen as being unreliable and workload intensive. When they are perceived as...
Topics: DTIC Archive, DEFENCE RESEARCH AND DEVELOPMENT TORONTO (CANADA), *ACCEPTABILITY, *DETECTION,...
Our major goal is to improve the accuracy and timeliness of solar magnetic field data that are used to predict space weather disturbances that affect Earth.
Topics: DTIC Archive, NATIONAL SOLAR OBSERVATORY TUCSON AZ, *MAGNETIC FIELDS, *SOLAR ATMOSPHERE, *WEATHER,...
Our objective was to determine whether the Defense Logistics Agency (DLA) Enterprise Business System (EBS) fulfilled the functional capabilities needed to generate timely, accurate, and reliable financial statements. Specifically, we determined whether DLA Information Operations (J-6) and DLA Finance (J-8) personnel (EBS program managers) configured the system to implement the U.S. Government Standard General Ledger (USSGL) at the transaction level using the Standard Financial Information...
Topics: DTIC Archive, INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA, *AUDITING, *FINANCE, EXPERIMENTAL...
Successful operational implementation of the global ESPC fully coupled system in 2018 will require that the coupled system and the constituent models are able to run efficiently and in a timely manner on Navy operational computer systems to ensure that products produced by the systems are available for fleet user consumption and downstream dependencies. This product will analyze and modify the atmosphere model (NAVGEM) and the ocean model (HYCOM) to ensure that the ESPC coupled system is able...
Topics: DTIC Archive, NAVAL RESEARCH LAB MONTEREY CA MARINE METEOROLOGY DIV, *ATMOSPHERE MODELS,...
Report developed under BAA contract for CI-98-4-Ol. This effort demonstrated the feasibility of using model abstraction methods to develop high level representations of complex designs. Abstract models are used to reduce complexity, and thus simulation time, while maintaining the essence of the model. This effort demonstrated the effectiveness of abstract modeling by developing abstract models of high-fidelity JMASS-compliant models. Several model abstraction techniques were examined throughout...
Topics: DTIC Archive, McGraw, Robert, RAM LABS INC SOLANA BEACH CA, *MODELS, SIMULATION, DEMONSTRATIONS,...
NATO's strategic environment has changed dramatically: from Cold War, static confrontation via operations inside NATO member states borders to the existence of a highly mobile, expeditionary NATO Response Force. Does NATO's decision making process adequately support timely decisions before and during operations on sensitive military actions with strategic impact? This project explores the current decision making process in the North Atlantic Council and the Military Committee and considers...
Topics: DTIC Archive, Benecke, Uwe, ARMY WAR COLL CARLISLE BARRACKS PA, *NATO, *DECISION MAKING, MILITARY...
The investigation involved identification and assessment of anomalies in the C-E data. This study was based primarily on an assessment of FY83 C-E data files as well as from the Military Personnel Center (MPC) system (E300Z) and the Accounting and Budget Distribution System (ABDS) (H069R). This study is intended to provide a background for the development of techniques for monitoring C-E system data quality, and to aid in timely identification and correction of errors in current C-E system...
Topics: DTIC Archive, DESMATICS INC STATE COLLEGE PA, *BUDGETS, *DATA MANAGEMENT, ANOMALIES, CORRECTIONS,...
To answer the numerous questions concerning interaction in distance learning, a better definition of the variable interaction is needed. This study attempts to qualify the concept of interaction by applying various dimensions such as AMOUNT, TIMELINESS, METHOD, SPONTANEITY, and QUALITY. In turn, these dimensions of interaction lend themselves to the creation of a taxonomy for research and evaluation purposes.
Topics: DTIC Archive, Main, Robert G., CALIFORNIA STATE UNIV CHICO COLL OF COMMUNICATION, *INTERACTIONS,...
This audit was performed in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations." This entity represents a consolidation of financial information from...
Topics: DTIC Archive, INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA, *FINANCIAL MANAGEMENT, *AUDITING,...
Topics: DTIC Archive, CORPS OF ENGINEERS WASHINGTON DC, *ENVIRONMENTAL MANAGEMENT, COST EFFECTIVENESS,...
A C2 system depends crucially on having high-quality underlying data. There is still no best set of data quality dimensions and metrics for C2. We consider the sixteen data quality criteria identified by the Total Data Quality Management (TDQM) research community, as well as the dimensions identified by the ISO 8000 standard. We map these into the criteria commonly applied by the intelligence community (IC), and those identified by various parts of the US DoD. The IC's usability criterion...
Topics: DTIC Archive, INSTITUTE FOR DEFENSE ANALYSES ALEXANDRIA VA, *DATA MANAGEMENT, *COMMAND AND CONTROL...
The Department of the Navy (DON) has initiated a Financial Management Improvement Plan (FMIP) to improve the accuracy and timeliness of the Navy's financial data. The Comptroller of the Navy (NAVCOMPT). as part of this plan, has sponsored the Integrated Disbursing and Accounting Financial Information Processing Systems (IDAFIPS) project. The purpose of this document is to present a plan for the orderly development of the telecommunications subsystem in support of the IDAFIPS project. This...
Topics: DTIC Archive, Wright,G, WESTEC SERVICES INC MEMPHIS TN, *DATA MANAGEMENT, *FINANCIAL MANAGEMENT,...
This thesis discuss es issues pertaining to the implementation of a mandatory direct deposit policy by the U.S. Navy. Research was concentrated on issues of concern to the afloat community and personal financial management. Availability of cash underway, the impact of shipboard ATM's and the ability of the Navy's various afloat pay data entry systems to provide accurate and timely service in a direct deposit environment were analyzed. The personal financial management skills necessary for...
Topics: DTIC Archive, McClellan, Molly J, NAVAL POSTGRADUATE SCHOOL MONTEREY CA, *DEPOSITS, ENVIRONMENTS,...
As one of the largest and most complex organizations in the world, the Department of Defense (DOD) faces many challenges in resolving its pervasive and long-standing financial management and related business operations and systems problems. DOD is required by various statutes to (1) improve its financial management processes, controls, and systems to ensure that complete, reliable, consistent, and timely information is prepared and responsive to the financial information needs of agency...
Topics: DTIC Archive, GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC, *FINANCIAL MANAGEMENT, *AUDITING,...
Due to the rapid growth of electronically accessible content from the internet, there is a corresponding increase in demand for information of all types from a number of diverse users. Although the World Wide Web presents tremendous opportunities to users for access to this wealth of information, the quantity of that information can be overwhelming. The user who attempts to find information can become confounded by the sheer volume of data and information returned as "pertinent" to...
Topics: DTIC Archive, Frame, Michael T., GEOLOGICAL SURVEY RESTON VA CENTER FORBIOLOGICAL INFORMATICS,...
The U.S. Army Materiel Command subordinate commands are responsible for processing about 30 percent of all Defense Contract Audit Agency audit reports the Army reports semiannually to the Inspector General, DoD. Each year the U.S. Army Materiel Command awards more than $18 billion in contracts. Contract audit reports are tracked from time of receipt to final disposition to provide accountability for and to ensure timely resolution and disposition of report findings and recommendations. The...
Topics: DTIC Archive, INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA, *ARMY RESEARCH, *CONTRACT...
This study aims to provide evidence on whether there is an influence of Financial and Non Financial Characteristics of the ttimeliness of submission of Financial Statements in Manufacturing Companies Go Public in Indonesia. This study uses a proxy return on assets, debt to equity ratio, current ratio, total assets for the financial characteristics while for non-financial characteristics using a proxy quality auditor in public accounting and audit opinion. This study population is a public...
Topics: Timeliness, Return on Assets, Debt to Equity Ratio, Current Ratio, Total Assets, Opinion Audit,...
Topics: DTIC Archive, ARMY MEDICAL COMMAND FORT SAM HOUSTON TX, *HEALTH CARE MANAGEMENT, BALANCES,...
Our objective was to determine whether DoD effectively transferred service treatment and personnel records to the Department of Veterans Affairs. Specifically, we evaluated whether DoD made available timely and complete service treatment records (STRs) to the Department of Veterans Affairs (VA). Based on discussions with Senate Appropriation Committee-Defense officials, we focused on the transfer of STRs and did not review the process for personnel records.
Topics: DTIC Archive, OFFICE OF THE INSPECTOR GENERAL (DEPARTMENT OF DEFENSE) ALEXANDRIA VA, *AUDITING,...
On February 13, 2008, Mr. Jack Edwards--an Acting Director in our Defense Capabilities and Management team--testified before your subcommittee at a hearing on the Department of Defense (DOD) security clearance processes. This report responds to your request for additional information on that subject. Your questions, and our responses, follow.
Topics: DTIC Archive, Farrell, Brenda S, GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC, *DEPARTMENT OF...
The objective of this work is to characterize a method for providing timeliness quality to the distributed collaboration environment. Timeliness is an important principle in the coherence of data within a given flow. This flow in turn has a direct bearing on the consistency of a given situation perception. Resource management within a given system, residing on a distributed command and control environment, is a critical element of maintaining a timely flow of cognitive data. Yet this critical...
Topics: DTIC Archive, Drummond, John, SPACE AND NAVAL WARFARE SYSTEMS CENTER SAN DIEGO CA, *COMMAND AND...
This summary report is intended to provide an overview of the Wright Lab Turbine Research Facility (TRF). The format that will be used is to provide initially an overview of the facility components and operation with detailed information concerning the individual sub-systems following in separate appendices. The Turbine Research Facility discussed herein has the potential to be a world-class experimental facility capable of providing timely data of significant importance to the country's...
Topics: DTIC Archive, Haldeman, C., CALSPAN CORP BUFFALO NY, *GAS TURBINE ROTORS, *TURBINE COMPONENTS, HEAT...
This study evaluated the patient processing system at the Urgent Care Clinic at Moncrief Army Community Hospital, Fort Jackson, SC to assess its timeliness and efficiency. Analysis of patient cycle times at two separate time intervals made it possible to identify the different time periods and assess the patient's access to care. A questionnaire was used to evaluate the effects of changes in this process. Although overall wait and access to care improved (p .05), no significant improvement in...
Topics: DTIC Archive, Chavez, Jose L, MONCRIEF ARMY COMMUNITY HOSPITAL FORT JACKSON SC, *OUTPATIENT...
Predictability- the ability to foretell that an implementation will not violate a set of specified reliability and timeliness requirements is a crucial, highly desirable property of responsive embedded systems. This paper overviews a development methodology for responsive systems, which enhances predictability by eliminating potential hazards resulting from physically-unsound specifications. The backbone of our methodology is the Time-constrained Reactive Automaton (TRA) formalism, which adopts...
Topics: DTIC Archive, Bestavros, Azer, BOSTON UNIV MA DEPT OF COMPUTER SCIENCE, *STRUCTURAL RESPONSE,...
In February 1997 the National Shipbuilding Research Program (NSRP) Panel SP-6 tasked Avondale Industries Inc. (AAI) to develop guidelines for the timely and accurate transfer of information between vendors and shipyards during the ship acquisition process. M. Rosenblatt & Son, (MR&S) along with First Marine, were subcontractors to AII in this project. The goal of this work is to reduce the time for the design, acquisition, construction, and repair process in the U.S. shipbuilding...
Topics: DTIC Archive, AVONDALE INDUSTRIES LA, *STANDARDS, *SHIPBUILDING, SHIPS, INDUSTRIES, ACQUISITION,...
Today s advances in evolutionary biology are unifying competing theories of natural selection and serve as a timely call for a similar unification of competing theories of war. This paper explores the relationship between war and natural selection by first examining war s biological origins, and then placing them within a multidisciplinary framework called the Nature of War Theory. This theory, as its name implies, reconciles natural selection and war to reveal a shared overarching and...
Topics: DTIC Archive, ARMY WAR COLL CARLISLE BARRACKS PA, *EVOLUTION(BIOLOGY), *SOCIOLOGY, *THEORY,...
In an age of lightning-fast information, online numeric databases may seem a godsend to data users. Tantalizing with its instant information and powerful data manipulating packages, online data retrieval fulfills yesterday-is-not-too soon requests to the delight of information specialists. However, while these databases dazzle us up front, we must not forget to examine carefully basic reliability and cost issues. Items needing to be scrutinized include: data type and level availability, source...
Topics: DTIC Archive, Stewart,L, RAND CORP SANTA MONICA CA, *SOCIAL SCIENCES, COMPUTER PROGRAMS, DATA...
This thesis project compares the performance of a homogeneous sample of United States Navy Bachelor Enlisted Quarters built using the Military Construction process. Projects will be broken into two sub-samples of design/bid/build and design/build projects to see if one project delivery method is superior in regards to time and cost. Project duration, project duration per bed, project time growth, cost growth and cost per bed will be statistically compared. Upon completion of the analysis the...
Topics: DTIC Archive, Hale, Darren R, TEXAS UNIV AT AUSTIN, *CONSTRUCTION, *BARRACKS, COMPARISON, ANALYSIS...
This paper proposes a routing protocol in an ad hoc network that ensures timely delivery of real-time data packets. This is achieved by carefully accessing the resources available to a route before a session is admitted along that route. Each link in the route is checked for sufficient bandwidth not only for the new session to be admitted but also for the sessions that are already using that link. The new session is admitted only if its admission does not violate the delay bounds of any of the...
Topics: DTIC Archive, AIR FORCE RESEARCH LAB ROME NY INFORMATION DIRECTORATE, *COMMUNICATIONS NETWORKS,...
The Office of Management and Budget (OMB) Circular A-50, Audit Followup, dated September 29, 1982, provides agency guidance for following up on and resolving audit findings and recommendations. The Circular states that the agency?s audit follow-up official has responsibility for ensuring that (1) systems of audit follow up, resolution, and corrective action are documented and in place, (2) timely responses are made to all audit reports, (3) disagreements are resolved, (4) corrective actions are...
Topics: DTIC Archive, SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION ARLINGTON VA, *AUDITING, *ECONOMIC...
Forty years ago it took days,weeks or even months for information regarding an interesting discovery to be communicated to the relevant community of scientists and engineers. At that time,most of us kept a collection of postcards that we used to request reprints of articles as they appeared in the journals we read. This was the situation at the time that Ted Maiman reported his results using ruby as a medium to make a laser. Some twenty years later, this time interval was shortened to days by...
Topics: DTIC Archive, Trivelpiece, Alvin W, DEPARTMENT OF ENERGY WASHINGTON DC, *INFORMATION EXCHANGE,...
This report discusses problems with the Health Care Financing Administration's (HCFA) ability to deal decisively with health maintenance organizations (HMOS) with compliance problems that they are either unwilling or unable to resolve in a timely manner. The report contains a matter for the Subcommittee's consideration regarding increasing HCFA's discretion in applying its authority to suspend Medicare enrollments in HMOS that fail to take timely actions to resolve, or show substantial progress...
Topics: DTIC Archive, GENERAL ACCOUNTING OFFICE WASHINGTON DC HUMAN RESOURCES DIV, *HEALTH CARE FACILITIES,...
The Productivity Enhancement Capital Investment (PECI) program is a funding program administered by the Defense Productivity Program Office (DPPO). The program was established in 1979 to improve the capital stock of Department of Defense activities. It is designed to enable managers to make timely investments in equipment and facilities which increase outputs of an organization in relationship to inputs. The program has separate funding sources depending upon the cost of investment. Projects...
Topics: DTIC Archive, Carney, Ralph M, NAVAL POSTGRADUATE SCHOOL MONTEREY CA, *FINANCIAL MANAGEMENT,...
This study was designed to determine if the implementation of satellite outpatient pharmacies at Wilford Hall USAF Medical Center significantly reduced the patient wait time at the main outpatient pharmacy. Satellite pharmacies have been placed in the Pediatric and Primary Care waiting areas and are designed to provide for initial fill prescriptions only. Data was gathered regarding patient wait times prior to the satellite's implementation and again afterwards. Statistical analysis of the data...
Topics: DTIC Archive, Cyr, Craig A, AIR FORCE INST OF TECH WRIGHT-PATTERSONAFB OH, *MEDICAL SERVICES,...
Blogs represent an important new arena for knowledge discovery in open source intelligence gathering. Bloggers are a vast network of human (and sometimes non-human) information sources monitoring important local and global events, and other blogs, for items of interest upon which they comment. Increasingly, issues erupt from the blog world and into the real world. In order to monitor blogging about important events, we must develop models and metrics that represent blogs correctly. The...
Topics: DTIC Archive, Ulicny, Brian, VISTOLOGY INC FRAMINGHAM MA, *INFORMATION RETRIEVAL, *NATURAL...
