Glossary of Terms

Group Income Pool (GIP)
Long- term operating reserves of the University created from auxiliary enterprises, depreciation and departmental reserves. The funds support various capital and infrastructure needs. Funds should be invested in GIP when current income is the main goal and the dollars will not be expended for at least three years. GIP is accounted for on a per-share market value basis. The value of shares changes monthly depending on market fluctuations.
Guarantee Account
A non-sponsored chartfield account designated by the RRC manager to absorb any losses greater than 15% in the operation of internal sales activity.
Guest
Individual not employed or affiliated with the University. May be a visitor, volunteer, contract employee, authorized vendor or observer.
Handling Biological Agents
Manipulation of biological material. Can also refer to manipulation of material at a specific Biosafety Level
Hazard
A biological, chemical, or physical agent that may adversely affect human health and/or the environment.
Hazardous Chemical Waste
If a chemical waste fits any of the categories listed in Federal (EPA 40 CFR 261) or Minnesota (Minnesota Rules Chapter 7045) regulations, it is defined as a hazardous chemical waste by regulation. This includes chemical wastes specifically listed (P-, U-, F-, K- lists) or chemical waste that demonstrates a characteristic of ignitability, corrosivity, reactivity, toxicity, lethality, or contains polychlorinated biphenyls. There are, however, other chemical wastes which have not been defined as hazardous by regulation which should be managed as hazardous chemical waste. These include: carcinogens, reproductive toxins, or any other chemical waste which poses a threat to public health or the environment when disposed of as a non-hazardous waste.
Hazardous Waste
Waste that has certain hazard characteristics such as being radioactive, infectious, pathogenic, ignitable, toxic, corrosive, reactive, carcinogenic, mutagenic, etc.
Health Care
Care, services or supplies related to the health of an individual. Health care includes but is not limited to:
  • Preventive, diagnostic, therapeutic, rehabilitative, maintenance, or palliative care, and counseling, service, assessment, or procedure with respect to physical or mental state.
  • Sale or dispensing of drugs, devices, equipment or other item in accordance with a prescription condition, or functional status of an individual or that affects the structure or function of the body.
Health Care Component
Unit(s) of the University that provide health care or are part of the health plan and are designated by the University as health care components covered under HIPAA. These covered health care components include units that provide health care ("Provider Components") and the Health Plan of the University.
Health Care Provider
A provider of medical or health services and any other person or organization who furnishes, bills, or is paid for health care in the normal course of business and who transmits information in electronic form to carry out financial or administrative activities related to health care.
Health Insurance Portability and Accountability Act of 1996 (HIPAA)
A federal law related to the privacy of health information.
Health Plan Component
Designated health care component of the University that performs covered functions in the course of administering a group health plan, as defined in 45 C.F.R. §160.103, sponsored by the University.
Heinous Crime
First, second, or third degree murder; first, second, or third degree criminal sexual conduct, if the offense was committed with force or violence or if the complainant was a minor at the time of the offense; first degree assault; and attempted first or second degree murder.
High Risk
Defined by the Office of Risk Management and Insurance as follows: the likelihood to be affected by an occurrence that can impact the institution's ability to fulfill its mission, or a unit's ability to fulfill its objectives in support of the mission.
High Risk Software Applications
Those applications that are most used by viruses, trojans, and other malware to compromise University computers.
Higher Risk Activity
The higher-risk activities pertain to covered individuals who are:
  • Involved in clinical health care;
  • involved in human subjects research subject to review by the Institutional Review Board (IRB) where the IRB has determined that research conducted by the covered individual involves ""more than minimal"" risk to subjects;
  • involved in technology commercialization;
  • in a position to exert control over the content of University curriculum that could benefit the commercial interests of a business entity and, at the same time, create opportunity for or further an existing financial relationship between the covered individual and that business entity; or
  • in a position to take any other action on behalf of the University that could benefit the commercial interests of a business entity and, at the same time, create opportunity for or further an existing financial relationship between the covered individual and that business entity.
Historical Salary Adjustment (HSA)
An adjusting or correcting internal accounting transaction to transfer salary and fringe charges from past pay periods from one account to another.
Home College(s)
The college(s) responsible for administering the academic plan.
Honoraria
Gifts from individuals or organizations who engage University staff as a speaker or consultant and who designate the fees as a gift.
Hospitality
An activity conducted to generate a positive reputation for the University, convey goodwill to internal or external audiences, celebrate or recognize accomplishments.  The Internal Revenue Service and U.S. Department of the Treasury define certain hospitality expenses as business entertainment.
Human Embryonic Stem Cell (hESC)
Cell derived from the inner cell mass of human embryonic cells that have not yet become differentiated. Human embryonic stem cells have the potential for prolonged growth in culture and retain the potential to differentiate into one or more cell types.
Human Embryonic Stem Cell and human embryo Research Oversight (ESCRO) committee
Committee that has been designated as recommended by national academy guidelines to review research involving human embryonic stem cells and to maintain a complete record of this research at the University. The committee also reviews and maintains records of other research involving human embryos as set forth in this policy.
Human Fetal Tissue
Tissue or cells obtained from a dead human fetus after a spontaneous or induced abortion or after a stillbirth.
Human Fetal Transplantation Research
A form of experimental clinical research where human fetal tissue obtained from a spontaneous or induced abortion or stillbirth is transplanted into a human recipient to treat a serious disease or disorder.
Human Resource Liaison
A person assigned by the Vice President for Human Resources to assist in preventing retaliation or unfair treatment against individuals for having reported violations.