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Accounting (Hardcover)
U. S. General Accounting Office
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R759
Discovery Miles 7 590
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Ships in 10 - 15 working days
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Severe acute respiratory syndrome (SARS) emerged in southern China
in November 2002 and spread rapidly along international air routes
in early 2003. Asian countries had the most cases (7,782) and
deaths (729). SARS challenged Asian health care systems, disrupted
Asian economies, and tested the effectiveness of the International
Health Regulations. GAO was asked to examine the roles of the World
Health Organization (WHO), the U.S. government, and Asian
governments (China, Hong Kong, and Taiwan) in responding to SARS;
the estimated economic impact of SARS in Asia; and efforts to
update the International Health Regulations.
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Robot Jellicoe. To improve the construction quality of ships
delivered to the Navy, GAO is recommending, among other things,
that the Navy clarify policy on when deficiencies should be
addressed, provide guidance on contract quality requirements, and
assess applicability of certain commercial practices to Navy
shipbuilding. DOD agreed with two recommendations and partially
agreed with three, stating for example that current policy is
adequate but that the Navy would monitor deficiency trends. GAO
believes that the recommendations remain valid as discussed in the
report.
GAO/RCED-95-17, Hazardous Waste Incinerators: EPA's and OSHA's
Actions to Better Protect Health and Safety Not Complete. In 1990,
the Environmental Protection Agency (EPA) became concerned about
workers' safety at hazardous waste incinerators because of the
possibility that waste handling operations could pose a significant
health threat to employees. As a result, EPA requested assistance
from and established a joint task force with the Occupational
Safety and Health Administration (OSHA) to evaluate compliance with
relevant health and safety requirements at hazardous waste
incinerators. The task force's 1991 report summarized the results
of inspections at 29 such facilities and made five recommendations
to EPA and four to OSHA.1 These recommendations were intended as
follow-through measures to correct violations detected during the
inspections, educate the combustion industry, improve the coverage
of inspections, educate compliance officials, and prompt EPA to
conduct research and revise incinerators' permits as necessary. In
response to your request for information on whether hazardous waste
incineration facilities are following federal health and safety
requirements, we determined (1) what the status of the task force
report's recommendations is, (2) what the results of subsequent
inspections and enforcement actions at the 29 facilities have been,
and (3) whether EPA or OSHA have taken other actions beyond those
recommended by the task force to better protect health and safety
at hazardous waste incineration facilities. EPA and/or OSHA have
fully implemented three of the task force's recommendations: EPA
and OSHA have followed up on violations found during the task
force's inspections, EPA and OSHA have educated the combustion
industry, and EPA has taken additional steps to educate compliance
officials. EPA has not fully implemented other recommendations to
(1) improve the coverage of EPA's inspections and (2) conduct
research on the use of certain operating equipment and revise
incineration facilities' permits, as necessary, to limit the use of
this equipment. OSHA has not fully implemented the recommendations
that it (1) educate compliance officials and (2) improve the
coverage of its inspections. Subsequent to the task force's
inspections, EPA and the states inspected the facilities but did
not detect the same pattern of violations. OSHA did not schedule
further inspections for these facilities because the agency judges
the relative health and safety risk of working at incineration
facilities to be lower than the risk of working in other types of
industries. Therefore, OSHA has assigned incinerators a low
priority for inspections. EPA and OSHA have taken several actions
beyond those recommended by the task force to protect health and
safety at incineration facilities. However, one of these
actions-OSHA's plan to require facilities to have accredited
training programs for workers who handle hazardous waste-may not
achieve its intended result because OSHA does not have a viable
plan to ensure that all hazardous waste facilities submit their
programs for accreditation.
Our approach in Principles is to lay a foundation with text
discussion, using specific legal authorities to illustrate the
principles discussed, their application, and exceptions. These
authorities include GAO decisions and opinions, judicial decisions,
statutory provisions, and other relevant sources. We would
encourage users to start with at least a brief review of Chapter 1,
which provides a general framework and context for all that
follows. Chapter 1 includes a note regarding citations to GAO case
law and other relevant GAO material and an explanation of those
other materials.
GAO reported on (1) the extent to which transportation planners
considered ecosystem conservation in planning, (2) the effects of
such consideration, and (3) the factors that encourage or
discourage such consideration. GAO contacted 36 planning agencies,
as well as officials in 22 resource agencies that maintain
ecological data and administer environmental laws. Their findings
are detailed within this document.
"Although the probability of a domestic bioterrorist attack has
been considered to be low, some characteristics of biological
agents may make them appealing to terrorist. The information for
the production of agents is readily available on the Internet, and
the agents are relatively easy to grow and conceal. According to
intelligence agencies, the possibility that terrorists may use
chemical or biological materials may increase over the next
decade." - Results in Brief, BIOTERRORISM: The National
Preparedness & Activities Despite federal efforts, significant
concerns exist regarding preparedness at the state and local
levels. As a result, the Federal Government is involved in a range
of research activities related to the public health and medical
consequences of a bioterrorist attack on the civilian population.
BIOTERRORISM: THE NATIONAL PREPAREDNESS & ACTIVITIES is part of
studies being done to enable the rapid identification of biological
agents in a variety of settings: to develop new vaccines,
antibodies, and to improve treatment for infectious diseases caused
by biological agents, including developing and testing emergency
response equipment. The GOVERNMENT ACCOUNTABILITY OFFICE (GAO) is
an agency that works for Congress and the American people. Congress
asks GAO to study the programs and expenditures of the Federal
Government. The GAO, commonly called the investigative arm of
Congress or the "congressional watchdog," is independent and
non-partisan. For information on the GAO and its activities, please
visit: http: //www.gao.gov/index.html
Cutting off terrorists' funding is essential to deterring terrorist
operations. The USA PATRIOT Act expanded the ability of law
enforcement and intelligence agencies to access and share financial
information regarding terrorist investigations, but terrorists may
have adjusted their activities by increasing use of alternative
financial mechanisms.- Why GAO Did This Study, Terrorist
FinancingThis report originally issued by the U.S. General
Accounting Office finds that terrorists use many
alternative-financing mechanisms to earn, move, and store assets.
They earn assets by selling contraband cigarettes and illicit
drugs, by misusing charitable organizations that collect large
donations, and by other means.Topics in TERRORIST FINANCING
include: .Terrorists use of various alternative financing
mechanisms and the extent of use.Key U.S. government entities
responsible for deterring terrorist financing.Challenges that
impede U.S. monitoring of terrorists' use of financing
mechanisms.U.S. Agency comments and evaluations, including
conclusions and recommendations for U.S. Executive ActionIn
conducting this review, the General Accounting Office examined and
interviewed officials from U.S. agencies, including the Departments
of Justice, the Treasury, Homeland Security, State, and Defense, as
well as form the intelligence community. Also information was
assessed information provided from various non-governmental
organizations, industry and charitable associations, researchers in
the field, and the United Nations.
This report details (1) the extent to which Mexican-domiciled
commercial trucks are likely to travel beyond the U.S. border
commercial zones once the border is fully opened, (2) U.S.
government agencies' efforts to ensure that Mexican commercial
carriers meet U.S. safety and emissions standards, and (3) how
Mexican government and private sector efforts contribute to
ensuring that Mexican commercial vehicles entering the United
States meet U.S. safety and emissions standards. To address these
objectives, we met with and obtained documents from a wide variety
of officials from the U.S. and Mexican governments and industry
representatives.
This report details the case study approach supplemented by a
review of FAA's and Department of Defense's (DOD) aviation safety
oversight processes and related interdepartmental communication
efforts to (1) examine different responses by FAA and DOD/military
services to similar aviation safety concerns and (2) assess the
processes used by FAA and DOD to communicate information about
similar aviation safety concerns.
Report to the Secretary of Transportation detailing continued
weaknesses in FAA Computer Security
The three basic elements in preparing for, responding to and
recovering from any catastrophic disaster are (1) leadership; (2)
capabilities; and (3) accountability. Leadership in the form of
legal authorities, roles and responsibilities, and lines of
authority at all levels of government must be clearly defined,
effectively communicated, and well understood in order to
facilitate rapid and effective decision making. Developing the
capabilities needed for catastrophic disasters should be part of an
overall national effort designed to integrate and define what needs
to be done, where, by whom, and how well. Ensuring needed
capabilities are ready requires effective planning and
coordination, plus robust training and exercises in which the
capabilities are realistically tested, problems identified, and
subsequently addressed in partnership with federal, state, local,
and non-governmental stakeholders.
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