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Position Paper
Author(s) -
John L. Hennessy
Publication year - 2005
Publication title -
journal of dental education
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.53
H-Index - 68
eISSN - 1930-7837
pISSN - 0022-0337
DOI - 10.1002/j.0022-0337.2005.69.7.tb03973.x
Subject(s) - position (finance) , citation , position statement , statement (logic) , library science , medicine , computer science , political science , family medicine , law , business , finance
Some proposed principles considered in the ERGP paper seem to go far beyond what is requested by article 14 of the postal directive: the ERGP-paper provides for the possibility by the NRA to pre-define the methodologies to be applied (e.g. p. 7, "the preferred solution is that the NRA set methodological principles which specify the high level accounting and costing rules"; p. 18, "a set of broad principles should define a framework by which compliance can be assessed... Depending on the circumstances, the NRA can vary in its specification from certain specific issues, to the whole spectrum of accounting and costing rules... This solution gives the NRA significant control over how the figures in the regulatory report are produced. However, the more detailed and granular the prescribed rules are, the more important it is for the NRA to ensure that the level of control is appropriate and proportionate (...)"