Traduction de «Comptabilité par fonctions » (Français → Anglais) :

functional accounting

functional accounting

Definition: This block contains a wide variety of disorders that differ in severity and clinical form but that are all attributable to the use of one or more psychoactive substances, which may or may not have been medically prescribed. The third character of the code identifies the substance involved, and the fourth character specifies the clinical state. The codes should be used, as required, for each substance specified, but it should be noted that not all fourth character codes are applicable to all substances. Identification of the psychoactive substance should be based on as many sources of information as possible. These include sel ...[+++]f-report data, analysis of blood and other body fluids, characteristic physical and psychological symptoms, clinical signs and behaviour, and other evidence such as a drug being in the patient's possession or reports from informed third parties. Many drug users take more than one type of psychoactive substance. The main diagnosis should be classified, whenever possible, according to the substance or class of substances that has caused or contributed most to the presenting clinical syndrome. Other diagnoses should be coded when other psychoactive substances have been taken in intoxicating amounts (common fourth character .0) or to the extent of causing harm (common fourth character .1), dependence (common fourth character .2) or other disorders (common fourth character .3-.9). Only in cases in which patterns of psychoactive substance-taking are chaotic and indiscriminate, or in which the contributions of different psychoactive substances are inextricably mixed, should the diagnosis of disorders resulting from multiple drug use (F19.-) be used. | Modifiers The following fourth-character subdivisions are for use with categories F10-F19: Code Title .0 Acute intoxication A condition that follows the administration of a psychoactive substance resulting in disturbances in level of consciousness, cognition, perception, affect or behaviour, o ...

accounting activity

Definition: The common themes that are shared by dissociative or conversion disorders are a partial or complete loss of the normal integration between memories of the past, awareness of identity and immediate sensations, and control of bodily movements. All types of dissociative disorders tend to remit after a few weeks or months, particularly if their onset is associated with a traumatic life event. More chronic disorders, particularly paralyses and anaesthesias, may develop if the onset is associated with insoluble problems or interpersonal difficulties. These disorders have previously been classified as various types of conversion hys ...[+++]teria . They are presumed to be psychogenic in origin, being associated closely in time with traumatic events, insoluble and intolerable problems, or disturbed relationships. The symptoms often represent the patient's concept of how a physical illness would be manifest. Medical examination and investigation do not reveal the presence of any known physical or neurological disorder. In addition, there is evidence that the loss of function is an expression of emotional conflicts or needs. The symptoms may develop in close relationship to psychological stress, and often appear suddenly. Only disorders of physical functions normally under voluntary control and loss of sensations are included here. Disorders involving pain and other complex physical sensations mediated by the autonomic nervous system are classified under somatization disorder (F45.0). The possibility of the later appearance of serious physical or psychiatric disorders should always be kept in mind. | conversion:hysteria | reaction | hysteria hysterical psychosis

Director General Financial Accounting [ DGFA | Director Managerial Accounting and Comptrollership | DMAC | Director General Financial Services | DG Fin S ]

Definition: A residual category for disorders in which there is some admixture of specific developmental disorders of speech and language, of scholastic skills, and of motor function, but in which none predominates sufficiently to constitute the prime diagnosis. This mixed category should be used only when there is a major overlap between each of these specific developmental disorders. The disorders are usually, but not always, associated with some degree of general impairment of cognitive functions. Thus, the category should be used when there are dysfunctions meeting the criteria for two or more of F80.-, F81.- and F82.

accounting activity

reporting date | date of taking up duties | starting date

My point is that it makes it extraordinarily difficult, as a legislator, to understand what's going on when it looks like the government is arbitrarily changing the accounting rules to suit their political ends.

It is usually measured — at least in the accounting literature — in terms of the percentage of fees that an auditor charges a client for the audit as opposed to other services.

He gives five areas of concern: one, start with amounts for both years, using the government's cash basis accounting; two, adjust these amounts for known bookkeeping errors in each year; three, adjust these amounts further to eliminate distortions caused by the cash basis of accounting; four, consider the impact of changes in the economy and on the adjusted amounts; and five, consider the impact of changes to registrant behaviour on the adjusted amounts.

1a. Alternatively, a participant may opt to determine its indirect eligible costs based on indirect costs that are actually incurred in direct relationship with the eligible costs attributed to the project, according to the beneficiary's usual cost accounting practices.