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GAO Reports by subject "Agency missions"

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Date Report No. Title
Date Feb. 12, 1979 Report No. B-118654-O.M. Title

International Affairs: Smith-Mundt Act

Date Jan. 1, 1979 Report No. 090842 Title

Government Operations: Should GSA Be the Sears Roebuck of the Federal Government?

Date Jan. 1, 1979 Report No. 090848 Title

Special Publications: The Dallas Region

Date Dec. 31, 1978 Report No. 108919 Title

Special Publications: General Accounting Office Publications

IIII1111 1111llI11 I lI1 1 1 l 1 1 108919 General Accounting Office Publications December 31, 1978 CONTENTS Comptroller General Reports to the Congress and Federal Agencies How to Obtain Reports Indexed by Subject Indexed by Agency Congressional Testimony -by GAO Off icials Speecher by the Comptrdler General 4 5 75 79 a5 Other Publications General Accounting and Auditing Procedures Automatic Data ...
Date Dec. 6, 1978 Report No. ID-78-19 Title

Financial Management: State Department's Office of Inspector General, Foreign Service, Needs To Improve Its Internal Evaluation Process

DOCUMENT RESUME 07984 - [C34285361 State Departmentes Office of Inspector General, Foreign Service, Needs To Improve Its Internal Evaluation Process. ID-78-19; B-134192. December 6, 1978. 29 pp. + 5 appendices (29 pp.). Report to the Congress; by Elmer B. Staats, Comptrcller General. Issue Area: Internal Auditing Systems: Sufficiency of Federal Auditors and Coverage (201); Internal Auditing System...
Date Nov. 20, 1978 Report No. FPCD-78-94 Title

Financial Management: Civil Service Commission Should Correct Weaknesses in Its Automatic Data Processing Policies and Practices

DOCUMENT RESU5E 07919 - [C2683711 rCivil Service Commission Should Correct VEaknesses in Its Automatic Data Processing Policies and Practices]. FPCD-78-94; B-115369. November 20, 1978. 5 pp. Report to Alan K. Campbell, Chairman, Civil Service Commission; by H. L. Krieger, Director, Federal Personnel and Compensation Div. Issue Area: Accounting and Financial Reporting- Operations, Financial Positio...
Date Nov. 2, 1978 Report No. HRD-77-157 Title

Health: Status of the Implementation of the National Health Planning and Resources Development Act of 1974

DOCUMENT RESUME 07709 - [C31 4EZ0 Status of the Implementation of the National Health Planning and Resources Development Act of 1974. HRE-77-157; B-164031(5). November 2, 1978. 48 pp. + 3 appendices (16 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area- Health Programs (1200). Contact: HUPDA Resources Div. Budget Function: Health: Health Planning and Construction (5...
Date Oct. 17, 1978 Report No. HRD-78-140 Title

Business, Industry, and Consumers: Victims of Unfair Business Practices Get Limited Help from the Federal Trade Commission

DOCUMENT RESUME 07354 - [C29680,5] Victims of Unfair Business Practices Get Limited Help from the F,3deral Trade Commission. HRD-78-140; B-139310. October 17, 1978. 24 pp. + 2 appendices (9 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Consumer and Worker Protection: Consumers Protection frcm Unfair or Deceptive Trade Practices, Advertising, and Warranties (913...
Date Aug. 29, 1978 Report No. PAD-78-78 Title

Budget and Spending: Progress in Improving Program and Budget Information for Congressional Use

DOCUMENT RESUME n7054 - (B24474931 Progress in Improving Program and Budget Information for Congressional Use. PAD-78-78; B-115398. August 2S, 1978. 36 pp. Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Program and Budget Infermaticn fcr Congressional Use: Non-Line-of-Effort Assignments (3451). Contact: Program Analysis Div. Impoundment control Act of 1974 Budget Func...
Date Aug. 15, 1978 Report No. 094702 Title

Government Operations: Comments on H.R. 12845

ib UNITED STATES GENERAL D. C. ACCOUNTING 20548 OFFICE Washington, For Release on Delivery Ekpected at 1O:OO A. M. August 15, 1978 STATEMENT ELMER COMPTROLLER GENERAL BEFORE SUBCOMMITTEE OF B. STAATS OF THE TIZE SERVICE UNITED STATES I
Date June 28, 1978 Report No. PSAD-77-127 Title

Deep Ocean Mining: Actions Needed To Make It Happen

DOCUMENT BESUME 06235 - r B1806841] Deep Ocean Mining: Actions Needed To dake It PSAD-77-127; B--174316. June 28, 1978. 49 pp. pp.). Report to the Conq:ess; by Robert P. Keller, General. Happen. * fr appendices (22 Acting Comptclller Issue Area: Science and Technology: lcbilizing Besources for a jor Commercial Ventures (2001); Materials: international Policies and Practice. (Including Seabed Resou...
Date June 6, 1978 Report No. 095420 Title

Special Publications: The Work of the Comptroller General and His Reporting to the Congress of the United States

ADDRESS TO THE NORDIC COUNCIL OF AUDITORS GENERAL BY ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES JUNE 6, 1978 THE WORK OF THE COMPTROLLER GENERAL AND HIS REPORTING, TO THE CONGRESS OF THE UNITED STATES I was honored to have the gracious invitation of the Nordic Council of Auditors to discuss the role of the Comptroller General of the United States and the work of the United States Gen...
Date May 19, 1978 Report No. 105914 Title

Agriculture and Food: General Accounting Office Reviews of Department of Agriculture Activities

DOC OBIET RESURS 05914 - (B1446487] General Accounting Office Reviews of Departse.t of Agriculture Activities. lay 19, 1978. 18 pp. * enclosure (2 pp.). Testimony before the Senate Committee on Approfriations: AgLiculture and Related Agencies Subcommittee; by EBler B. Staats, Comptroller General. Contact: Office of the Comptroller General. Organization Concerned: Department of Agriculture. Congres...
Date April 27, 1978 Report No. EMD-78-59 Title

Energy: Department of Energy's Development of Contingency Plans for Dealing with Energy Supply Interruptions

DOCU 5ENT RESME 05657 - r B1286229J [Department of Energy's Development of Contingency Plens fr Dealing with Energy Supply interruptions]. MD-78-59; B-176205. April 27, 1978. 8 pp. Report to Secretary, (for onte Canfield, Department of Energl; by J. Dexter Peach Jr., Director, Energy and Minerals Div.). Issue Area: Energy: Effect of Federal Efforts n neLgy Conservation (1607). Contact: Energy and ...
Date April 18, 1978 Report No. 105671 Title

Government Operations: The National Oceanic and Atmospheric Administration Organization Organic Act

DOC UiEIT RES UI 05671 - [B12261911 orqanic Act,. The National Oceanic and Atmospheric Administration Organization April 18, 1978. 9 ppo lestinony before the House Committee cn Science and Technology: Environment and the Atmosphere Subcolmuttee; by Baltas 1. Birkle, Deputy Director, Community an-d conomic Development Div. Contact: Community and Economic Development Div.. Orqanization Concerned: Na...
Date March 20, 1978 Report No. 105388 Title

Budget and Spending: Budget Estimates for Fiscal Year 1979

DOCuUNT rESO5H 05388 B08657811 Budget estimates for Fiscal Year 1979. enclosures ( pp.). ar,:h 20, 197M. 6 pp. + 2 Testiucny before the Senate Committee on ppropriations: eller, Deputi Legislative $%bcoamittee; by obert . Coeptrcller General. Contact: Offtic of the Comptrolltr Paneral. Congressional Re.-eancc: Senate Co.mittee on ppropriations: Legislative Sb-ouiuttee. nited States grain Authority...
Date March 1, 1978 Report No. 105050 Title

Government Operations: National Materials Research and Development Capability

DOq KET 05050 - [ B068559 ] BBSU5ZE arch aterials Research and Developmet Capability). [national 1, 1978. 14 PP. and Technology: Testimony before the! Homse Comittee or, Science by Elner B. Subcommittee; Science, Besearch sald Technology Staats, comptroller General. Contact: Office of the C-"ptroller General.and Technology Policy. Organization Concerned: Offie of Science or, Science and Congressio...
Date Feb. 22, 1978 Report No. 091273 Title

Budget and Spending: GAO Budget Estimates for Fiscal Year 1979

lllllllllllllllllllllllllllllwlllllllllll\lll LM091273 STA"EIlFNT OF 1 ELMER B. STAATS COMPTROLLER GEMERAL OF THE IJMITED STATES BEFORE "Xi? LEGISLF"IVE STJRCOMflI'=‘TE:F: APPROPRIATIONS CO~l~II'XEE HOUSE OF riEPRESEPJTA"IVES ON BUDGET ESTIMATES FOR FISCAL YEAR 1979 MR. CHAIRI4APIAND MEMBERS THE SUBCO?4FIITCEE: OF We are presenting out today the financial reauirements Accounting Office to carry ...
Date Feb. 10, 1978 Report No. CED-78-54 Title

Transportation: Use of Helicopters in the Thirteenth Coast Guard District for Emergency Medical Services

DOCOhENT RESUME 05029 - r0o4453381 r Use of Helicopters in the Thirteenth Coast Guard District for Emergency Medical Ser.4ces]. CED-78-54; B-114851. February 10, 1978. 1 pp. + enclosure (15 pp.). Report to Rep. John J. iMcFall, Chairman, House Committec on Appropriations: Tra4sprtation Subcommittee; by Robert FP Keller, Comptroller Geteral. Issue Area: Transporiation Systems and Policies (i400); H...
Date Jan. 27, 1978 Report No. CED-78-31 Title

National Defense: Maritime Administration's Noncompliance with Requirements of Merchant Marine Act of 1936

UNITD STATES GENERAL ACCOINTPG OFFICE : __~, . .., OMMuNlTY DLVUOPMCN’I’ AN0 ccoNoMlC OWlStON _ _. WASHINGTOPi. D.C. 20548 llllllllllllllllllllllllllllllIlllllIllll LM105028 . B-124032 The Honorable .The Secretary Gear of Comerce . Madam Secretary: The Merchant Marine Act of 1036 - as amenc?ed, (46 U.S.C. 1101) .ie:s fore, the coals for the G.S. merchant merice and provides the basis for Feder...
Date Jan. 1, 1978 Report No. 090979 Title

Special Publications: GAO, Evaluation, and the Legislative Process

Date Jan. 1, 1978 Report No. 090969 Title

Special Publications: Legislative Developments

Date Jan. 1, 1978 Report No. 091116 Title

Standard Definitions: Missing and Needed Software Tools

Date Jan. 1, 1978 Report No. 090978 Title

Special Publications: The Changing Face of the Panama Canal Enterprise

Date Jan. 1, 1978 Report No. 090971 Title

An Emerging Tool: The Computer Model

Date Jan. 1, 1978 Report No. 090976 Title

Mission Budgeting: The Need, How It Works

Date Nov. 29, 1977 Report No. FOD-77-14 Title

Financial Management: Answers to Questions on the Use of Corporation Funds, Property, and Employees by the Chairman, Board of Directors, Federal Deposit Insurance Corporation

DOCUMENT FESUME 04275 B3354611] (Restricted) (Answers to Questions on the Use of Corporation Funds, Property, and Employees by the Chairman, Board of Directors, Federal Deposit Insurance Corporation]. FOD-77-14; B-1i4831. November 29, 1977. 2 pp. + enclosure (10 pp.). Report to Sen. William Proxmire, Chairman, Senate Committee on Banking, Housing and Urban Affairs; by Elmer B. Staats, Comptroller ...
Date Nov. 11, 1977 Report No. FGMSD-78-5 Title

Financial Management: The Naval Audit Service Should Be Strengthened

DCCUPI.ENT RESUME j5 - r E5 1944/1 1 khe Naval 9 L-1l3411 s .zpoLt Audit Service Should Be Strenglthened. FGMsD-78-5; 3 pp.). F. + 3 appendices Novembe-r 11, 1977. 19 the Conq-ess; by Robert F. Feller, Acting Comptroller to J ne ra . issue- Area; Internal Aditing Systems- Sufficiency Auditors and Coveraqe (201). ct Federal iv. Contact: Fllancial and General Management Studies Deferse Dudqict Funct...
Date Oct. 14, 1977 Report No. EMD-78-5 Title

Tax Policy and Administration: Analysis of Domestic Oil Production Possibilities for Meeting National Energy Goals

DCCUhMNT 03703 rB29342041 RESUME [Analysis of Domestic Cil Production Possibilities for Meeting National Energy Goals]. EMD-78-5; E-178205. October la, 1977. 2 pp. + 2 enclosures (6 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: Tax Policy (1500); Energy (1600);Science and Technology (2000). Contact: Energy and Minerals Div. Budget Function: Natural Resources, E...
Date Oct. 13, 1977 Report No. 103962 Title

Government Operations: The Office of Technology Assessment

_ ._ ___. TP ->,-I---.. - .._ .-. -- _.._ II B-188995 Under t&e pmvisions of 38 U.S,C. B 21X(a) (1970) * excw as to matters not reMat to y&r cE&z, the dec%siems rpf t&e Adminfstrator of Veterans' WeEairs om. any ipaestims 0E 3.awam fact under any law administered by the VA providing bem&Zts fsp veterans and their dependents or suruivors are f%.nal and cowltim No other official nor any court of the...
Date July 20, 1977 Report No. FGMSD-77-53 Title

Financial Management: Approval of the Statement of Accounting Principles and Standards for the Operations of the Civil Aeronautics Board

DOCUMENT RESUME 03437 - [A2633756] (Approval of the Statement of Accounting Principles and Standards for the Operations of the Civil Aeronautics Board]. FGMSD-77-53. Jujy 20, 1977. 1 pp. Report to Alfred E. Kahn, Chairman, Civil Aeronautics Board; by Elmer B. Staats, Comptroller General.. Issue Area: Accounting and Finan'ial Reporting (2800). Contact: Financial and General Management Studies Div. ...
Date July 14, 1977 Report No. PSAD-77-130 Title

Science, Space, and Technology: Manned Undersea Science and Technology Needs Focus and Direction

REPORT OF THE COMmROLLER GENERAL, OF THE UNITED STA TES ~~~~~~~~~~i\il\lll\~~~l I Ml03048 Manned Undersea Science And Technology Needs Focus And Direction National Oceanic and Atmospheric De+atnient of Commerce undersea resew&-have not been clearly defined. Until this &d&e it would be difficult to est&ii a Jevel of fun&g or new facilities needed to support an’ expanded Federal manned undelseamea...
Date June 23, 1977 Report No. 094498 Title

Procurement Research in GAO: Determining What To Procure

1lilI1IllIIllI1lil1lIIIilllIII 094498 [PROCUREMENT RESEARCH IN GAO: DETERMIXING WHAT TO - ~- ’ G Panel e i e r Session f1 : June 23, 1977 - ‘k- USMA, West Point, NY June 23-25, 1977 Hugh R. Strain Supervisory Management Analyst Mission Studies Group llajor Acquisitions Subdivision Procurement and System Acquisition Division United States General Accounting Office SLIDE 1 GAO's r o l e i n "pro...
Date May 26, 1977 Report No. 094681 Title

Government Operations: Subcommittee Staff Study on the Accounting Establishment

. Elmer Statement of Chairman, Cost Accounting Standards Before the Subcommittee on Reports, Accounting & Management of the Committee on Governmental Affairs United States Senate on * ithe Subcommittee Staff Study on : The Accounting Establishment' -J May 26, 1977 B. Staats, Board MR. CHAIRMAN AND MEMBERS OF THE SUBCOMMITTEE: I am appearing Chairman various counting of the Cost of the before you t...
Date May 19, 1977 Report No. PSAD-77-78 Title

Science, Space, and Technology: NASA's Resource Data Base and Techniques for Supporting, Planning, and Controlling Programs Need Improvement

DOCUMENT RESUME 021 - A1452458] NASH's Resource Data Base and Techniques for Supporting, Planning, and Controlling Programs Reed Improvement. PSAD-77-78; B-133340. ay 19, 1977. 33 pp. Report to Re. Dcn Fuqua, Chairman, House Committee on Science and echnology: Space Science and Applications ubcommittee; by Elmer B. Staat,- Comptroller General. Issue rea: Science and echnology (23CO}. Contact: Proc...
Date May 5, 1977 Report No. ID-77-20 Title

International Affairs: Alternative Methods for Funding U.S. Support of International Atomic Energy Agency Activities

DOCUMENT RESUME 02245 A145246] /// Alternative Methods for Funding U.S. Support of Interrnational Atomic Energy Agency Activities. ID-77-20; B-181963. May 5, 1977. 5 pp. Report to Sen. John Glenn, Chairman, Senate Committee on Governmental Affairs: Energy, Nuclear Proliferation and Federal Services Subcommittee; by Elmer B. Staats, Comptroller General. Issue Area: International Economic and Milita...
Date April 25, 1977 Report No. 094682 Title

Special Publications: How GAO's Audit Standards, Policies and Practices Evolved

Date March 10, 1977 Report No. 100320 Title

Financial Institutions: Federal Supervision of State and National Banks by the Comptroller of the Currency, the Federal Reserve System, and the Federal Deposit Insurance Corporation

United States General Accounting Washington, D.C. 20548 Office FOR RELEASE ON DELIVERY Expected at 10 a.m., EST February 5, 1976 ’ Illllll~lllllIll11 Illlllll Ill11 11111 Ill1 Ill11 Ill1 STATEMENTOF ELMER B. STAATS COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE COMMITTEEON BANKING, HOUSING AND URBAN AFFAIRS UNITED STATES SENATE ON PROPOSEDGAO STUDY OF BANK REGUUTORY FUNCTIONS LMlOO320 We ar...
Date March 8, 1977 Report No. CED-77-28 Title

Financial Institutions: Government National Mortgage Association's Secondary Mortgage Market Activities

DOCUMENT RESUME 00552 - [A0891628] Government National ortgage Association's Secondary Mortgage Market Activities. CED-77-28. March d, 19'7. 56 pF. Staff study by Henry Eschwege, Director, Community and Economic Development Div. Issue Area: Domestic Housing and Community Development: Federal credit Incentives to Stimulate Housing (2104). Contact: Community and Economic Development Div. 3udget Func...
Date Feb. 11, 1977 Report No. 091274 Title

Budget and Spending: GAO Budget Estimates for Fiscal Year 1978

I* 1 w-., . - _ e 1 *ELMER STATEMENT OF B. STAATS, COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE LEGISLATIVE SUBCOMMITTEE APPROPRIATIONS COMMITTEE _ UNITED STATES SENATE 1 1 FL.0 1977:: ,ON ~ BUDGET ESTIMATES FOR FISCAL YEAR 1978 -0qfw - llllllllllllllllllllllllll MR* CHALRMAN AND MEyBERS -SUBCoMMITT OF_ THE LM091274 Today we are presenting 1978. We are making GAO’s financial requirements ...
Date Feb. 3, 1977 Report No. 094685 Title

Budget and Spending: Budget Estimates for Fiscal Year 1978

ELMER MR. B. STAATS, COMPTROLLER GENERAL OF THE UNITED STATES BEFORE THE LEGISLATIVE SUBCOMMITTEE APPROPRIATIONS COMMITTEE HOUSE OF REPRESENTATIVES ON BU,DGET ESTIMATES FOR FISCAL YEAR 1978 II%,3,“77 J CHAIRMAN AND MEMBERS OF THE SUBCOMMITTEE: Today we are presenting 1978. We are making GAO’s financial requirements for fiscal year what I consider to be a conservative budget request, that will ...
Date Jan. 1, 1977 Report No. 090885 Title

Special Publications: Highlights of the EEO Advisory Council's 1977 Meeting With the Comptroller General

I... , , . - .j -, - CONTENTS Page What is the EEO Advisory Council? Meet your EEO Advisory Council EEOAC's annual meeting with the Comptroller General Introduction Minority and women census 1 3 6 6 7 8 9 14 Chart: 1976 minority statistics 1976 minority statistics Chart: Analysis of GS employees by grade and minority status as of July 1, 1972, and July 1, 1977 New competitive selection system Exec...
Date Dec. 10, 1976 Report No. 100447 Title

Government Operations: Relations Between the General Accounting Office and the Congress

DOCUMENT RESUME 00447 - (A0590676] Relations between the General Accounting Office and the Congress. December 10, 1976. 8 pp. Staff study Official Inauguration of Court of Justice Building, Sao Paulo, Brazil; by Elmer B. Staats, Comptroller General. Delivered by Frederic L. Chapin, U.S. Counsul General. Issue Area: accounting and Financial Reporting (2800). Budget Function: General Government (800...
Date Dec. 3, 1976 Report No. PAD-77-18 Title

Government Operations: Long-Range Analysis Activities in Seven Federal Agencies

REPORT TO THE CONGRESS BY THE COMPTROLLER GENERAL : ~A aOF THE U.N.ITED STATES ma4 0_ Long-Range Analysis Activities In Seven Federal Agencies GAO studied the long-range analysis systems in seven agencies. Effective long-range analysis can be an imprortant aid to the executive branch and to the Congress in solving longterm problems facirng the Nation. The most important factor in obtaining good lo...
Date Dec. 1, 1976 Report No. 095093 Title

Special Publications: Legislation Relating to the General Accounting Office, December 1976

Prepared by the OFFICE OF THE GENERAL COUNSEL U.S. GENERAL ACCOUNTING OFFICE December 1976 FOREWORD Since the enactment. of the Biidget and Accounting Act. 1911. which created the General Accoiinting Oflice. nii~iieroii~ statutes haye increased or affected the responsibilities of the Office. This book? along with the June 1976 and December 1976 snpplements, conil~risesa coinpenclium of statutory a...
Date Sept. 28, 1976 Report No. HRD-76-147 Title

Employment: Equal Employment Opportunity Commission Has Made Limited Progress in Eliminating Employment Discrimination

, I . . , - - REPORT TO THE CONGRESS . OWQ BY THE COMPTROLLER GElVERAL OF THE UNITED STATES The Equal Employment Opportunity Corn mission Has Made Limited Progress In Eliminating Employment Discrimination Although the Equal Employment Opportunity Commission has had some success in obtaining relief for victims of discrimination in specific instances, it does not appear to have yet made the substant...
Date Sept. 7, 1976 Report No. CED-76-137 Title

Economic Development: Progress and Problems in Giving Rural Areas First Priority When Locating Federal Facilities

REPORT TO THE CONGRESS BY THE COMPTROLLER GENERAL OF THE UNITED STATES Progress And Problems In Giving Rural Areas First Priority When Locating Federal Facilities M ultiagency The report discusses: --The lack of compliance by many eral agencies with the requirement section 901(b) of the Agricultural of 1970, as amended, that policies procedures be established giving priority to locating Federal of...
Date Sept. 1, 1976 Report No. 095116 Title

Special Publications: General Accounting Office

L the general accounting off ice I : 3 answers to frequently asked questions SEPTEMBER 1976 CONTENTS * Question Page OBJECTIVES OF THE GENERAL ACCOUNTING OFFICE . . . . QUESTIONS AND ANSWERS ...... 1 ........ 5 5 5 7 7 7 8 8 8 1 2Y3 4 5 6 7Y8 9 10y11y12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Purposes and responsibilities . . . . . . . . . GAO’s basic purposes and responsibilities . . . . . . ...
Date Aug. 25, 1976 Report No. CED-76-142 Title

Housing: Summary of Efforts Made To Enhance the Efficiency of Certain Housing Programs

UNITED STATES GENEP,AL ACCOUNTING OFFKE WASHINGTON, D.C. 20548 093682 COMMUNITY DEv~oPMEm AND ECONOMlC DIVEI~N B-1148&0 AUG2 5 1976 The Honorable ,:‘ United States ’ Dear Senator John V. Tunney Senate Tunney: In accordance with your May.14, 1976, request, and later agreements reached with your office, enclosed is a historical summary of the efforts made by our Office, the Congress, and various...
Date Aug. 23, 1976 Report No. GGD-76-74 Title

Business, Industry, and Consumers: Management Control Functions of the Small Business Administration--Improvements Are Needed

REPORT TO THE CONGRESS oy w BY THE COMPTROLLER GENERAL OF THE UNITED STATES Management Control Functions Of The Small Business Administration-Improvements Are Needed Small Business Administration Some Small Business Administration employees who approve or influence assistance to small businessmen are not required to file financial interest statements. Also, the policy on bank stock ownership by em...