tailieunhanh - 8-000 Cost Accounting Standards

On the other hand a model with dynamically inconsistent (quasi-hyperbolic) time preference can explain the decline, for reasonable short-term and long-term discount rates. We also investigate whether households in our sample appear to make an effort at self-control, using a strategy emphasized in the literature: a mental accounting rule that limits borrowing during the pay period and thus puts a cap on overspending. We find that households who are able to borrow, in the sense that they own a credit card, nevertheless exhibit the spending profile characteristic of credit constraints. Investigating their behavior in more detail, we find that these households treat funds from the current and future. | September 11 2012 8 1 CHAPTER 8 Table of Contents Paragraph Page 8-000 Cost Accounting Standards 8-001 Scope of Chapter. 801 8-100 Section 1 --- Overview - Cost Accounting Standards Board CASB Rules and Regulations 8-101 Introduction. 801 8-102 Background. 801 Establishment of Cost Accounting Standards Board CASB . 801 CAS Working Group. 801 Current Status of CAS - Recent Substantive CASB Promulgations. 802 8-103 CAS Coverage Requirements and CAS Exemptions. 803 Educational Institutions - CAS. 803 CAS Exemptions. 804 Types of Coverage. 804 Effect of Contract Modifications. 805 Effect of Basic Ordering Agreements. 806 Effect of Letter Contracts. 806 CAS Flowdown Clause - FAR . 806 Submission of Disclosure Statement. 806 Additional Exemptions on a Particular Standard. 807 CAS Waivers. 807 8-104 CAS Audit Responsibility. 807 Basic Functions. 807 Auditor s Function on Subcontracts Subject to CAS. 808 Contract Audit Coordinator CAC . 809 Figure 8-1-1 CAS Coverage and Disclosure Statement Determination. 810 8-200 Section 2 --- Audits of Disclosure Statement for Adequacy 8-201 Introduction. 811 8-202 General. 811 8-203 Proper Filing . 813 DCAA Contract Audit Manual September 11 2012 Page 8 2 Paragraph 8-204 Audit Coordination within Multiorganizational Companies. 814 8-205 Audit Programs and Working Papers for Disclosure Statement Adequacy Audits. 815 8-206 Criteria for Adequacy Determination. 816 8-207 Discussion with the Contractor. 817 8-208 Reporting. 817 8-209 Maintenance of CFAO Letters of Adequacy Determination. 818 8-300 Section 3 --- Audits of Compliance with Cost Accounting Standards Board CASB Rules Regulations and Standards and with FAR 8-301 Introduction. 819 8-302 Noncompliance with CAS. 821 Requirements. 821 Types of Noncompliance. 821 Compliance Considerations. 822 Discussions with the .