A self-organizing learning account of number-form synaesthesia.

Science.gov (United States)

Makioka, Shogo

2009-09-01

Some people automatically and involuntarily "see" mental images of numbers in spatial arrays when they think of numbers. This phenomenon, called number forms, shares three key characteristics with the other types of synaesthesia, within-individual consistency, between-individual variety, and mixture of regularity and randomness. A theoretical framework called SOLA (self-organizing learning account of number forms) is proposed, which explains the generation process of number forms and the origin of those three characteristics. The simulations replicated the qualitative properties of the shapes of number forms, the property that numbers are aligned in order of size, that discontinuity usually occurs at the point of carry, and that continuous lines tend to have many bends.

Number Line Estimation Predicts Mathematical Skills: Difference in Grades 2 and 4

Directory of Open Access Journals (Sweden)

Meixia Zhu

2017-09-01

Full Text Available Studies have shown that number line estimation is important for learning. However, it is yet unclear if number line estimation predicts different mathematical skills in different grades after controlling for age, non-verbal cognitive ability, attention, and working memory. The purpose of this study was to examine the role of number line estimation on two mathematical skills (calculation fluency and math problem-solving in grade 2 and grade 4. One hundred and forty-eight children from Shanghai, China were assessed on measures of number line estimation, non-verbal cognitive ability (non-verbal matrices, working memory (N-back, attention (expressive attention, and mathematical skills (calculation fluency and math problem-solving. The results showed that in grade 2, number line estimation correlated significantly with calculation fluency (r = -0.27, p < 0.05 and math problem-solving (r = -0.52, p < 0.01. In grade 4, number line estimation correlated significantly with math problem-solving (r = -0.38, p < 0.01, but not with calculation fluency. Regression analyses indicated that in grade 2, number line estimation accounted for unique variance in math problem-solving (12.0% and calculation fluency (4.0% after controlling for the effects of age, non-verbal cognitive ability, attention, and working memory. In grade 4, number line estimation accounted for unique variance in math problem-solving (9.0% but not in calculation fluency. These findings suggested that number line estimation had an important role in math problem-solving for both grades 2 and 4 children and in calculation fluency for grade 2 children. We concluded that number line estimation could be a useful indicator for teachers to identify and improve children’s mathematical skills.

4 CFR 83.6 - Accounting of certain disclosures.

Science.gov (United States)

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Accounting of certain disclosures. 83.6 Section 83.6... Accounting of certain disclosures. (a) With respect to each system of personnel records, GAO shall, except for disclosures made under §§ 83.4(a) and 83.4(b), keep an accurate accounting of— (1) The date...

Accounting for imperfect detection in Hill numbers for biodiversity studies

Science.gov (United States)

Broms, Kristin M.; Hooten, Mevin B.; Fitzpatrick, Ryan M.

2015-01-01

Hill numbers unify biodiversity metrics by combining several into one expression. For example, species richness, Shannon's diversity index and the Gini–Simpson index are a few of the most used diversity measures, and they can be expressed as Hill numbers. Traditionally, Hill numbers have been calculated from relative abundance data, but the expression has been modified to use incidence data as well. We demonstrate an approach for estimating Hill numbers using an occupancy modelling framework that accounts for imperfect detection.

17 CFR 160.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-04-01

....12 Limits on sharing account number information for marketing purposes. (a) General prohibition on... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Limits on sharing account number information for marketing purposes. 160.12 Section 160.12 Commodity and Securities Exchanges...

LLWnotes - Volume 11, Number 5, June/July 1996

International Nuclear Information System (INIS)

Jackson, S.A.

1996-07-01

This document is the June/July 1996 issue of LLWnotes. It contains articles and news items on the following topics: news items related to states and compacts; Low-Level Radioactive Waste (LLW) Forum activities; court rulings and calendars; waste disposal in the Marshall Islands; NRC nuclear power plant license renewal rule; NRC withdraws LLW disposal rule for reactor site; and NRC issues import license

LLWnotes - Volume 11, Number 5, June/July 1996

Energy Technology Data Exchange (ETDEWEB)

Jackson, S.A.

1996-07-01

This document is the June/July 1996 issue of LLWnotes. It contains articles and news items on the following topics: news items related to states and compacts; Low-Level Radioactive Waste (LLW) Forum activities; court rulings and calendars; waste disposal in the Marshall Islands; NRC nuclear power plant license renewal rule; NRC withdraws LLW disposal rule for reactor site; and NRC issues import license.

16 CFR 313.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Limits on sharing account number information... REGULATIONS UNDER SPECIFIC ACTS OF CONGRESS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 313.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on...

12 CFR 40.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Limits on sharing account number information... OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 40.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

12 CFR 216.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 2 2010-01-01 2010-01-01 false Limits on sharing account number information... GOVERNORS OF THE FEDERAL RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Limits on Disclosures § 216.12 Limits on sharing account number information for marketing purposes. (a) General...

12 CFR 573.12 - Limits on sharing account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Limits on sharing account number information..., DEPARTMENT OF THE TREASURY PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 573.12 Limits on sharing account number information for marketing purposes. (a) General prohibition on disclosure of...

75 FR 38723 - Safety Zone; St. Ignace 4th of July Fireworks, East Moran Bay, Lake Huron, St. Ignace, MI

Science.gov (United States)

2010-07-06

...-AA00 Safety Zone; St. Ignace 4th of July Fireworks, East Moran Bay, Lake Huron, St. Ignace, MI AGENCY... safety zone on East Moran Bay, Lake Huron, St. Ignace, Michigan. This zone is intended to restrict vessels from a portion of East Moran Bay during the St. Ignace 4th of July Fireworks display, July 4, 2010...

26 CFR 1.985-4 - Method of accounting.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Method of accounting. 1.985-4 Section 1.985-4...) INCOME TAXES Export Trade Corporations § 1.985-4 Method of accounting. (a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting. The...

45 CFR 503.4 - Accounting of certain disclosures.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Accounting of certain disclosures. 503.4 Section... SUNSHINE REGULATIONS Privacy Act Regulations § 503.4 Accounting of certain disclosures. (a) Except for disclosures under § 503.3(a) and (b) of this part, the Administrative Officer will keep an accurate accounting...

12 CFR 716.12 - Limits on sharing of account number information for marketing purposes.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Limits on sharing of account number information... REGULATIONS AFFECTING CREDIT UNIONS PRIVACY OF CONSUMER FINANCIAL INFORMATION Limits on Disclosures § 716.12 Limits on sharing of account number information for marketing purposes. (a) General prohibition on...

22 CFR 308.7 - Use of social security account number in records systems. [Reserved

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Use of social security account number in records systems. [Reserved] 308.7 Section 308.7 Foreign Relations PEACE CORPS IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 308.7 Use of social security account number in records systems. [Reserved] ...

Energy situation July 2004

International Nuclear Information System (INIS)

2004-08-01

The monthly energy situation in France at july 2004 is presented. Statistics are given on energy accounting, imports, exports, energy prices. A special attention is given to the primary energy, the solid fuels, the petroleum products, the natural gas and the electric power. (A.L.B.)

19 CFR 4.62 - Accounting for inward cargo.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Accounting for inward cargo. 4.62 Section 4.62 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Foreign Clearances § 4.62 Accounting for inward cargo...

I-tese newsletter. Number 4 (July 2008)

International Nuclear Information System (INIS)

Daval, M.; Imbach, J.; Thais, F.; David, J.; Dautremont, S.; Gabriel, S.

2008-01-01

I-tese, the Institute of technico-economy of energy systems of the French atomic energy and alternate energies commission (CEA), carries out technical-economical studies and multi-criteria and prospective analyses of energy technologies or systems from the primary sources to the end-use. The quarterly I-tese newsletters present some news elements allowing to better understand the stakes of the new energy supply challenges under its different aspects: economy, energy independence, environment and Earth preservation. This issue treats of the following topics: Climate change commitments and CO 2 market setting up: France's commitments, 10% of agro-fuels incorporation by 2015: an ambitious goal, CO 2 quotas market: towards an efficient and durable price signal?; Construction of the Europe of electricity: view of the European power grid in 2030, how to conciliate nuclear energy and competitive market: the UK example, power generation in France: an attractive and promising market but a regulatory framework to be built; Markets evolution: rise of oil barrel price: limited impact on the French car driver with respect to the US one; market rates (uranium, enrichment, electricity, gas, coal, petroleum). (J.S.)

Archives of Environmental Health, Volume 18 Number 4. Ninth AMA Air Pollution Medical Research Conference, Denver, July 22-24, 1968.

Science.gov (United States)

Barton, Frank

Papers read before the Ninth American Medical Association (AMA) Air Pollution Medical Research Conference, Denver, Colorado, July 22-24, 1968, are presented in this document. Topics deal with the relationship and effects of atmospheric pollution to respiratory diseases, epidemiology, human physiological reactions, urban morbidity, health of school…

Diversity in Action | Interactive Workshop | 4 July

CERN Multimedia

2013-01-01

Come and take part in an interactive workshop organised by the CERN Diversity Programme designed to creatively explore the meaning of diversity and share your experience of working with differences at CERN.   Thursday 4 July 2013 – 1.30 p.m. - 5.30 p.m. Pump Hall - Building 216-R-401 "Diversity in Action" is an interactive half-day workshop designed to creatively explore the meaning and importance of diversity at CERN, in support of the Organization’s value of “appreciating differences, fostering equality and promoting collaboration”. Using participative multi-media methods, this innovative workshop will provide participants with insights into diversity, help them to develop greater sensitivity to differences, explore ways to recognise and overcome biases and thereby strengthen our tradition of inclusiveness at CERN. Alan Richter, Ph. D., is the president of QED Consulting, a 25-year-old company based in New York. He has consulted to org...

Tax Haven Networks and the Role of the Big 4 Accountancy Firms

OpenAIRE

Jones, Christopher M; Temouri, Yama; Cobham, Alex

2017-01-01

This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are tested using count models on firm-level data. Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE’s tax haven network and their use of the Big 4. We therefore argue that p...

12 CFR 621.4 - Audit by qualified public accountant.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

The Coast Artillery Journal. Volume 79, Number 4, July-August 1936

Science.gov (United States)

1936-08-01

to play, and to re- gard manhood as something to be acquired in the nebulous future. Comes a new face to the ROTC; its owner grins a friendly grin...Department Artillery Officer COLONEL LEWIS TURTLE , CA.C. Fort Amador COLONEL EARLE D’A. PEARCE 4thCA. (AA) F011 Sherman COLONEL WILLIAM M. CoLVIN 1stCA. Fort

12 CFR 745.4 - Revocable trust accounts.

Science.gov (United States)

2010-01-01

... INSURANCE AND APPENDIX Clarification and Definition of Account Insurance Coverage § 745.4 Revocable trust... individual and deposited into one or more accounts with respect to which the owner evidences an intention... to the applicable coverage limits.) (b) Required intention and naming of beneficiaries. The required...

26 CFR 1.381(c)(4)-1 - Method of accounting.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Method of accounting. 1.381(c)(4)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(4)-1 Method of accounting. (a... section 381(a) applies, an acquiring corporation shall use the same method of accounting used by the...

Number Line Estimation Predicts Mathematical Skills: Difference in Grades 2 and 4.

Science.gov (United States)

Zhu, Meixia; Cai, Dan; Leung, Ada W S

2017-01-01

Studies have shown that number line estimation is important for learning. However, it is yet unclear if number line estimation predicts different mathematical skills in different grades after controlling for age, non-verbal cognitive ability, attention, and working memory. The purpose of this study was to examine the role of number line estimation on two mathematical skills (calculation fluency and math problem-solving) in grade 2 and grade 4. One hundred and forty-eight children from Shanghai, China were assessed on measures of number line estimation, non-verbal cognitive ability (non-verbal matrices), working memory (N-back), attention (expressive attention), and mathematical skills (calculation fluency and math problem-solving). The results showed that in grade 2, number line estimation correlated significantly with calculation fluency ( r = -0.27, p problem-solving ( r = -0.52, p problem-solving ( r = -0.38, p problem-solving (12.0%) and calculation fluency (4.0%) after controlling for the effects of age, non-verbal cognitive ability, attention, and working memory. In grade 4, number line estimation accounted for unique variance in math problem-solving (9.0%) but not in calculation fluency. These findings suggested that number line estimation had an important role in math problem-solving for both grades 2 and 4 children and in calculation fluency for grade 2 children. We concluded that number line estimation could be a useful indicator for teachers to identify and improve children's mathematical skills.

Buli. Mater. Sci., Vol. 10, No. 4, July 1988, pp. 367-372. (C

Indian Academy of Sciences (India)

Mater. Sci., Vol. 10, No. 4, July 1988, pp. 367-372. (C) Printed in India. Studies on iron-chromium redox storage system. SH PAWAR, R D MADHALE, P S PATIL and CD LOKHANDE. Department of Physics, Shivaji University, Kolhapur 416 004, India. Abstract. The performance of the redox storage battery based on the Fe-Cr ...

Bibliography of Soviet Laser Developments Number 54, July-August 1981.

Science.gov (United States)

1982-12-01

as a continuing effort to document current Soviet-bloc developments in the quantum electronics field. The period covered is July-August 1981, and...Theory 20. Gershenzon, Ye.M., V.M. Kalygina, B.I. Levit , and B.N. Tumanov (464). Relaxation ogcillation resonance in autodyne oscillators. IVUZ...7Ye446) 189. Stapor, A., 3. Langer, T. Langer, and B. Krukowska-Fulde(NS). Efficient two- and three- quantum conversion of IR radiation to the visible in

48 CFR 4.705-1 - Financial and cost accounting records.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Financial and cost accounting records. 4.705-1 Section 4.705-1 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL ADMINISTRATIVE MATTERS Contractor Records Retention 4.705-1 Financial and cost accounting...

4th openlab Board of Sponsors Meeting takes place at CERN on July 6, 2005

CERN Multimedia

Patrice Loïez

2005-01-01

The 4th openlab Board of Sponsors Meeting is taking place at CERN, room 513, 1-024, the 6th July 2005. The meeting will open with an Executive Session in the presence of Dr. Robert Aymar, Director General of CERN

Hanford Works monthly report, July 1951

Energy Technology Data Exchange (ETDEWEB)

Prout, G.R.

1951-08-24

This is a progress report of the production reactors on the Hanford Reservation for the month of July 1951. This report takes each division (e.g., manufacturing, medical, accounting, occupational safety, security, reactor operations, etc.) of the site and summarizes its accomplishments and employee relations for that month.

Hanford Works monthly report, July 1950

Energy Technology Data Exchange (ETDEWEB)

Prout, G.R.

1950-08-18

This is a progress report of the production reactors on the Hanford Reservation for the month of July 1950. This report takes each division (e.g., manufacturing, medical, accounting, occupational safety, security, reactor operations, etc.) of the site and summarizes its accomplishments and employee relations for that month.

Hanford Works monthly report, July 1952

Energy Technology Data Exchange (ETDEWEB)

Prout, G.R.

1952-08-15

This is a progress report of the production reactors on the Hanford Reservation for the month of July 1952. This report takes each division (e.g., manufacturing, medical, accounting, occupational safety, security, reactor operations, etc.) of the site and summarizes its accomplishments and employee relations for that month.

45 CFR 1609.4 - Accounting for and use of attorneys' fees.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting for and use of attorneys' fees. 1609.4... CORPORATION FEE-GENERATING CASES § 1609.4 Accounting for and use of attorneys' fees. (a) Attorneys' fees... to support the representation. (b) Attorneys' fees received shall be recorded during the accounting...

12 CFR 370.4 - Transaction Account Guarantee Program.

Science.gov (United States)

2010-01-01

... GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.4 Transaction Account Guarantee Program. (a) In addition to the coverage afforded to depositors under 12 CFR Part 330, a depositor's funds in a noninterest... determining whether funds are in a noninterest-bearing transaction account for purposes of this section, the...

33 CFR 165.166 - Safety Zone: Macy's July 4th Fireworks, East River, NY.

Science.gov (United States)

2010-07-01

... Fireworks, East River, NY. 165.166 Section 165.166 Navigation and Navigable Waters COAST GUARD, DEPARTMENT... § 165.166 Safety Zone: Macy's July 4th Fireworks, East River, NY. (a) Regulated area. The following area...) in length, carrying persons for the purpose of viewing the fireworks, may take position in an area...

Defense Horizons. Privatizing While Transforming. July 2007, Number 57

Science.gov (United States)

2007-07-01

accountability and separation of powers . Regarding the first, the more privatization is used, the greater the distance between both executive and...far end of that issue is a separation of powers question related to executive accountability to Congress. Just as the war on terror is generating

Air and Space Power Journal. Volume 26, Number 4, July-August 2012

Science.gov (United States)

2012-08-01

them from nuclear threats; in return, nations under this umbrella of ED allow the United States to deploy troops on their soil to form its forward...COMMANDER OPERATIONAL COMMANDER OPERATIONAL COMMANDER TACTICAL COMMANDER TACTICAL COMMANDER O PE RA TI NG ENVIRO NM ENT Figure 4...Air Force to hit a fleeting tar­ get from home soil , far from an American military presence while re­ ducing or eliminating collateral damage.73 This

Reexamining the language account of cross-national differences in base-10 number representations.

Science.gov (United States)

Vasilyeva, Marina; Laski, Elida V; Ermakova, Anna; Lai, Weng-Feng; Jeong, Yoonkyung; Hachigian, Amy

2015-01-01

East Asian students consistently outperform students from other nations in mathematics. One explanation for this advantage is a language account; East Asian languages, unlike most Western languages, provide cues about the base-10 structure of multi-digit numbers, facilitating the development of base-10 number representations. To test this view, the current study examined how kindergartners represented two-digit numbers using single unit-blocks and ten-blocks. The participants (N=272) were from four language groups (Korean, Mandarin, English, and Russian) that vary in the extent of "transparency" of the base-10 structure. In contrast to previous findings with older children, kindergartners showed no cross-language variability in the frequency of producing base-10 representations. Furthermore, they showed a pattern of within-language variability that was not consistent with the language account and was likely attributable to experiential factors. These findings suggest that language might not play as critical a role in the development of base-10 representations as suggested in earlier research. Copyright © 2014 Elsevier Inc. All rights reserved.

Program Manager: Journal of the Defense Systems Management College. Volume 19, Number 4, July-August 1990

Science.gov (United States)

1990-08-01

officials making process, innovation, integ- would be focused on customer were committed, as well as the Con- rity, and accountability. satisrceion...staff in the Department of The bill contains the following - Research and Information at the Defensetion which has as its goal to make S ms Managmnt Cov...Cost/Quantity Dynamics There is a necessary relationship 7 between unit costs and quantities procured, and the budget changes made. This relationship

Why good accountants do bad audits.

Science.gov (United States)

Bazerman, Max H; Loewenstein, George; Moore, Don A

2002-11-01

On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment.

Enforcement actions: Significant actions resolved, material licensees. Semiannual progress report, July--December 1995: Volume 14, Numbers 3 and 4, Part 3

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-02-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1995) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to material licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication.

Enforcement actions: Significant actions resolved, reactor licensees. Semiannual progress report, July--December 1995. Volume 14, Numbers 3 and 4, Part 2

International Nuclear Information System (INIS)

1996-02-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1995) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to reactor licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication

Enforcement actions: Significant actions resolved, material licensees. Semiannual progress report, July--December 1995: Volume 14, Numbers 3 and 4, Part 3

International Nuclear Information System (INIS)

1996-02-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1995) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to material licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication

Two further years of operation of the reactor G1 (july 1958 - july 1960)

International Nuclear Information System (INIS)

Mathot, P.; Bauzit, J.; Cante, R.; Hebrard, L.

1960-01-01

The aim of the present report is to present certain observations and to give the results obtained during the period from july the 1 st 1958 to july the 1 st 1960. The main operations carried out during this period were, chronologically: - From july the 5 th to october the 18 th 1958: preparation and execution of the first annealing of the graphite. - From dec. the 15 th 1958 to july the 15 th 1959: a discharging campaign which resulted in the complete renewal of the fuel elements. During the monthly stoppages of this campaign, it was possible to make certain observations concerning the packing of the graphite, while at the same time measurements of the temperature of the element cans were made at an increased number of points. - From september the 25 th 1959 to december the 9 th 1959: preparation and execution of the second annealing. At the end of the annealing, the thorium lattice was modified and extra thermocouples were installed for measuring the temperature of the body of the graphite. An apparatus was built for measuring the radial flux. - From december the 9 th 1959 to july 1960: a continuous operation campaign, with a minimum of stoppages. The experimental results are re-assembled, independently of their chronological order, under three main headings which describe the reactors history: - continuous operation, - discharges, - annealing of the reactor. (author) [fr

4 CFR 11.1 - Right to representation before the Government Accountability Office.

Science.gov (United States)

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Right to representation before the Government Accountability Office. 11.1 Section 11.1 Accounts GOVERNMENT ACCOUNTABILITY OFFICE PERSONNEL SYSTEM RECOGNITION... Accountability Office. Each person having a claim or other rights assertable in the Government Accountability...

Office of Inspector General report on Naval Petroleum Reserve Number 1, independent accountant`s report on applying agreed-upon procedures

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-12-01

On October 6, 1997, the Department of Energy (DOE) announced it had agreed to sell all of the Government`s interest in Naval Petroleum Reserve Number 1 (NPR-1) to Occidental Petroleum Corporation for $3.65 billion. This report presents the results of the independent certified public accountants` agreed-upon procedures work on the Preliminary Settlement Statement of the Purchase and Sale Agreement between DOE and Occidental. To fulfill their responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peat Marwick LLP to conduct the work for them, subject to their review. The work was done in accordance with the Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. As such, the independent certified public accountants performed only work that was agreed upon by DOE and Occidental. This report is intended solely for the use of DOE and Occidental and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. However, this report is a matter of public record, and its distribution is not limited. The independent certified public accountants identified over 20 adjustments to the Preliminary Settlement Statement that would result in a $10.8 million increase in the sale price.

17 CFR 256.01-4 - Construction or service contracts, and centralized procurement accounting.

Science.gov (United States)

2010-04-01

... contracts, and centralized procurement accounting. 256.01-4 Section 256.01-4 Commodity and Securities... § 256.01-4 Construction or service contracts, and centralized procurement accounting. (a) Specific accounts have not been provided in which to classify expenditures made in the performance of construction...

Higgs boson pizza day | 4 July 2016 | Restaurant 1

CERN Multimedia

2016-01-01

Four years after the historic announcement of the discovery of the Higgs boson at CERN, a collaboration between INFN and CERN has declared 4 July 2016 “Higgs Boson Pizza Day”.    The Novae Restaurant 1 at CERN will offer two special “Higgs Boson Pizzas” (one vegetarian and one ham and cheese), from 11.30 a.m. to 2.15 p.m., for the usual pizza price. The idea was born in Naples (where else?), the hometown of Pierluigi Paolucci, who - while chatting with INFN president Fernando Ferroni - realised the striking resemblance between Higgs boson event displays and the delicious pizzas in front of them. A specially designed pizza was then created by the chef of the historic “Ettore” pizzeria in St. Lucia, in time for the opening of an Art&Science exhibition on 15 September 2015 in Naples. The owner of the restaurant, Ms Iolanda Canale, has been invited by INFN to come to CERN and help Novae in the preparation of 400 pizzas on thi...

14 CFR 1274.919 - Cost principles and accounting standards.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... Recipient (See clause entitled “Resource Sharing Requirements”) shall be governed by the FAR cost principles...

Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

Directory of Open Access Journals (Sweden)

Nikmatuniayah Nikmatuniayah

2017-06-01

Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

A working memory account of the interaction between numbers and spatial attention.

Science.gov (United States)

van Dijck, Jean-Philippe; Abrahamse, Elger L; Acar, Freya; Ketels, Boris; Fias, Wim

2014-01-01

Rather than reflecting the long-term memory construct of a mental number line, it has been proposed that the relation between numbers and space is of a more temporary nature and constructed in working memory during task execution. In three experiments we further explored the viability of this working memory account. Participants performed a speeded dot detection task with dots appearing left or right, while maintaining digits or letters in working memory. Just before presentation of the dot, these digits or letters were used as central cues. These experiments show that the "attentional SNARC-effect" (where SNARC is the spatial-numerical association of response codes) is not observed when only the lastly perceived number cue--and no serially ordered sequence of cues--is maintained in working memory (Experiment 1). It is only when multiple items (numbers in Experiment 2; letters in Experiment 3) are stored in working memory in a serially organized way that the attentional cueing effect is observed as a function of serial working memory position. These observations suggest that the "attentional SNARC-effect" is strongly working memory based. Implications for theories on the mental representation of numbers are discussed.

Military Review. Volume 80, Number 4, July-August 2000

Science.gov (United States)

2000-08-01

Montenegrin voting patterns reinforce the north- east-southwest split in the attitudes of the republi- can electorate . Voting results from the last presiden...joy and songs turned into si- Montenegrin voting patterns reinforce the northeast-southwest split in the attitudes of the republican electorate ...via Internet, for more on the 35-man Grupo Beta Sur and its activities. Jorge Alberto Cornejo, �Aplica México plan para proteger derechos de

Military Review. Volume 92, Number 4, July-August 2012

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2012-08-01

extremists, Moros had high battlefield morale and often used drugs to heighten courage and inhibit the sensation of pain. Ammunition with significant... relativism . Third, the use of similar instructional methods across eras is evident. Critical incidents and case- based instruction have been used both... moral agents in the conduct of their duty. The United States Constitution sets forth the enduring values that frame the professional military ethic

L'Anse Warden Electric Company Boiler Number One Emission Test Report – July 2016

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L’Anse Warden Electric Company (LWEC) submitted results from an emission test on the Boiler No. 1 stack. Stack air emission testing was conducted in July 2016, and the report became available in August 2016.

Program Manager. The Journal of the Defense Systems Management College. Volume 13, Number 4, July-August 1984,

Science.gov (United States)

1984-08-01

entrepreneurship -’team made up of J. Stanley programs for people (incentives, and innovation; stern disciplinarians; Baumgartner, Calvin Brown, training, hoopla...they let them know that they were Autonomy and Entrepreneurship important to the success of the pro- Simultaneous Loose-Tight ". ,. Every PM we talked to...account hand, managing a fast-food franchise $40,000 which is now his tax base. "-" (IRA) concept. These refreshing de- is a job that can easily be

CrossTalk: The Journal of Defense Software Engineering. Volume 25, Number 4, July/August 2012

Science.gov (United States)

2012-08-01

numbers look good, but the people have legitimate reasons for objection, the orga- nization must consider their viewpoint. Malcolm Gladwell said it well...BrainyQuote.com 32. Santayana, George. Quotationspage.com. Retrieved September 28, 2011, from quotationspage.com 33. Gladwell , Malcolm ...Belt, and a trained Malcolm Baldrige National Quality Award examiner. Dale is an SEI af- filiate and the CEO of Double Play Process Diagnostics, Inc

Reflections on trauma and violence-related deaths in Soweto, July ...

African Journals Online (AJOL)

Cause of death in adolescents and adults from July 1990 to June 1991. Age and gender ..... endemic in Soweto. Police unrest reports and newspaper accounts of crime and ... especially among the militant youth involved in high-risk behaviour.

Floods of July 4-8, 1969, in north-central Ohio

Science.gov (United States)

Mayo, Ronald I.; Webber, Earl E.; Ellis, Davis W.

1971-01-01

The storm of July 4-5, 1969, in north-central Ohio was an unprecedented event; never before has such intense and widespread precipitation been recorded for a summer storm in Ohio (U.S. Dept. of Commerce, 1969). More than 14 inches of rainfall in less than 24 hours were observed at several places. In areal extent more than 4 inches of rainfall occurred on about 6,000 square miles. Record-breaking floods were observed at many places in north-central Ohio. Of the 50 sites for which the peak discharge was determined 40 are located on unregulated streams. The peak discharge at five of the 40 sites was four times as large as the discharge of the 50-year flood and the peak discharge for 17 sites was more than twice as large as that of the 50-year flood. Severe losses in terms of lives and property damage were experienced; 41 deaths and more than $66 million in property damage were attributed to the rainstorm, accompanying wind, and resulting floods. This report summarizes peak stages and (or) discharges at 55 sites including five reservoirs, in upper Muskingum River basin, in lower Sandusky River basin, and in the Huron River, Vermilion River, and Black River basins.

Study of nuclear material accounting. Final report, July 1, 1976--April 1, 1977

International Nuclear Information System (INIS)

Siri, W.E.; Gozani, T.; Maly, J.

1977-04-01

The following topics are discussed: hierarchy of accountability measurements; survey of analytical methods; accuracies of analytical methods for material accountability; and vulnerability of accountability measurements

Overview on the electric power in july 2003

International Nuclear Information System (INIS)

2003-01-01

This document aims to give information on the exploitation of the transmission public network and the french electric power industry during july 2003: the internal electric power consumption in France (national consumption is the total of all the electrical energy supplied for consumption in France (including Corsica, but not the French Overseas Departments), thermal and hydro generation + imports - exports - pumping, and which have been consumed in the transmission and distribution networks, by the end-users, as well as by losses) - national consumption in July 2003 has risen by 2.5% compared with July 2002. The July average temperature, which has been 2.3 deg. C higher in 2003 than in July 2002, has resulted in consumption linked to higher use of air-conditioning and agricultural sprinklers. Adjusted for climatic effects, monthly consumption has increased by 1.5% compared with July 2002. The consumption growth rate adjusted over 12 months has fallen by 0.2% since last month, whereas the national consumption growth rate over the last 12 months has fallen by 0.1%; the energy accounting from the transmission point of view (the balance recorded by RTE takes into account only the energy physical flows conveyed on the RTE network) - in July 2003, consumption has remained stable compared with July 2002, with increased deliveries to distribution networks (+0.7 TWh) compensating for the drop in deliveries to industrial consumers (-0.1 TWh) and exports (-0.5 TWh). Injections have risen slightly (+0.2 TWh) due to the combined effects of a substantial increase in thermal generation (+0.9 TWh) and imports (+0.1 TWh), which offset the considerable fall in hydro generation (-0.8 TWh); the consumption and the physical exchanges (these values reflect all of the flows on the RTE network, as well as the generation auto-consumed by the industrial consumers connected to this network); the electric power market: the market players, contractual exchanges recorded by RTE contracts for

Proceedings of the International Association for Development of the Information Society (IADIS) International Conference on e-Learning (Madeira, Portugal, July 1-4, 2016)

Science.gov (United States)

Nunes, Miguel Baptista, Ed.; McPherson, Maggie, Ed.

2016-01-01

These proceedings contain the papers of the International Conference e-Learning 2016, which was organised by the International Association for Development of the Information Society, 1-3 July, 2016. This conference is part of the Multi Conference on Computer Science and Information Systems 2016, 1-4 July. The e-Learning (EL) 2016 conference aims…

The Development of Symbolic and Non-Symbolic Number Line Estimations: Three Developmental Accounts Contrasted Within Cross-Sectional and Longitudinal Data

Directory of Open Access Journals (Sweden)

Delphine Sasanguie

2016-12-01

Full Text Available Three theoretical accounts have been put forward for the development of children’s response patterns on number line estimation tasks: the log-to-linear representational shift, the two-linear-to-linear transformation and the proportion judgment account. These three accounts have not been contrasted, however, within one study, using one single criterion to determine which model provides the best fit. The present study contrasted these three accounts by examining first, second and sixth graders with a symbolic and non-symbolic number line estimation task (Experiment 1. In addition, first and second graders were tested again one year later (Experiment 2. In case of symbolic estimations, the proportion judgment account described the data best. Most young children’s non-symbolic estimation patterns were best described by a logarithmic model (within the log-to-lin account, whereas those of most older children were best described by the simple power model (within the proportion judgment account.

Medical Surveillance Monthly Report (MSMR). Volume 17, Number 07, July 2010

Science.gov (United States)

2010-07-01

14. Knapik JJ, Reynolds KL, Harman E. Soldier load carriage: historical, physiological, biomechanical , and medical aspects. Mil Med. 2004 Jan;169(1...transport accidents and their sequelae 3110 2 2.4 Pedal cyclist involved in collision with motor vehicle 2970 1 1.2 Total 85 100% Figure 5. Number...corticosteroids on the biomechanical strength of rat rotator cuff tendon. J Bone Joint Surg Am. 2009 May; 91(5):1172-80. 7. Sode J, Obel N, Hallas J

Solar--geophysical data number 372. Part I (prompt reports). Data for June 1975--July 1975. Explanation of data reports issued as number 366 (supplement) February 1975

International Nuclear Information System (INIS)

Leighton, H.I.

1975-08-01

This is Part 1 (Prompt reports) of Solar--Geophysical Data for July 1975 and June 1975. The July 1975 Data include sections on Alert Period, Daily Solar Indices, Solar Flares, Solar Radio Waves, Solar Wind Measurements, Spacecraft Observations, Solar X-ray Radiation, and Inferred IP Magnetic Field Polarities. The June 1975 Data includes sections on Daily Solar Activity Centers, Sudden Ionospheric Disturbances, Solar Radio Waves, Cosmic Waves, Geomagnetic Indices, and Radio Propagation Indices

Argonne National Laboratory Publications July 1, 1968 - June 30, 1969.

Energy Technology Data Exchange (ETDEWEB)

None, None

1969-08-01

This publication list is a bibliography of scientific and technical accounts originated at Argonne and published during the fiscal year 1969 (July 1, 1968 through June 30, 1969). It includes items published as journal articles, technical reports, books, etc., all of which have been made available to the public.

Proceedings of the International Conference on Educational Data Mining (EDM) (4th, Eindhoven, the Netherlands, July 6-8, 2011)

Science.gov (United States)

Pechenizkiy, Mykola; Calders, Toon; Conati, Cristina; Ventura, Sebastian; Romero, Cristobal; Stamper, John

2011-01-01

The 4th International Conference on Educational Data Mining (EDM 2011) brings together researchers from computer science, education, psychology, psychometrics, and statistics to analyze large datasets to answer educational research questions. The conference, held in Eindhoven, The Netherlands, July 6-9, 2011, follows the three previous editions…

Growth of Accountable Care Organizations in California: Number, Characteristics, and State Regulation.

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Fulton, Brent D; Pegany, Vishaal; Keolanui, Beth; Scheffler, Richard M

2015-08-01

Accountable care organizations (ACOs) result in physician organizations' and hospitals' receiving risk-based payments tied to costs, health care quality, and patient outcomes. This article (1) describes California ACOs within Medicare, the commercial market, and Medi-Cal and the safety net; (2) discusses how ACOs are regulated by the California Department of Managed Health Care and the California Department of Insurance; and (3) analyzes the increase of ACOs in California using data from Cattaneo and Stroud. While ACOs in California are well established within Medicare and the commercial market, they are still emerging within Medi-Cal and the safety net. Notwithstanding, the state has not enacted a law or issued a regulation specific to ACOs; they are regulated under existing statutes and regulations. From August 2012 to February 2014, the number of lives covered by ACOs increased from 514,100 to 915,285, representing 2.4 percent of California's population, including 10.6 percent of California's Medicare fee-for-service beneficiaries and 2.3 percent of California's commercially insured lives. By emphasizing health care quality and patient outcomes, ACOs have the potential to build and improve on California's delegated model. If recent trends continue, ACOs will have a greater influence on health care delivery and financial risk sharing in California. Copyright © 2015 by Duke University Press.

Harvard Education Letter. Volume 27, Number 4, July-August 2011

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Chauncey, Caroline T., Ed.

2011-01-01

"Harvard Education Letter" is published bimonthly at the Harvard Graduate School of Education. This issue of "Harvard Education Letter" contains the following articles: (1) Integrated Data Systems Link Schools and Communities: Researchers Combine School and Non-School Data to Inform Interventions and Policy (Patti Hartigan);…

Harvard Education Letter. Volume 26, Number 4, July-August 2010

Science.gov (United States)

Chauncey, Caroline T., Ed.

2010-01-01

"Harvard Education Letter" is published bimonthly at the Harvard Graduate School of Education. This issue of "Harvard Education Letter" contains the following articles: (1) Learning Progressions in Science: A New Approach Emphasizes Sustained Instruction in Big Ideas (Patti Hartigan); (2) Putting the "Boy Crisis" in…

Harvard Education Letter. Volume 23, Number 4, July-August 2007

Science.gov (United States)

Chauncey, Caroline, Ed.

2007-01-01

"Harvard Education Letter" is published bimonthly by the Harvard Graduate School of Education. This issue of "Harvard Education Letter" contains the following articles: (1) Meeting of the Minds: The Parent-Teacher Conference Is the Cornerstone of School-Home Relations. How Can It Work for All Families? (Laura Pappano); (2) In Search of That "Third…

Harvard Education Letter. Volume 24, Number 4, July-August 2008

Science.gov (United States)

Chauncey, Caroline, Ed.

2008-01-01

"Harvard Education Letter" is published bimonthly by the Harvard Graduate School of Education. This issue of "Harvard Education Letter" contains the following articles: (1) Taking the Measure of New Teachers: California Shifts from Standardized Tests to Performance-Based Assessment as a Condition of Licensure (Robert Rothman);…

Harvard Education Letter. Volume 25, Number 4, July-August 2009

Science.gov (United States)

Chauncey, Caroline T., Ed.

2009-01-01

"Harvard Education Letter" is published bimonthly by the Harvard Graduate School of Education. This issue of "Harvard Education Letter" contains the following articles: (1) Putting the Brakes on "Summer Slide": Modified School Calendars Build in Time to Enrich Learning and Sustain Gains (Brigid Schulte); (2) Closing…

Defense AT&L (Volume 36, Number 4, July-August 2007)

National Research Council Canada - National Science Library

2007-01-01

.... "The Process Cycle," by Capt. Gabe Mounce, et al. -- Process-oriented organizational methods have real value, but modern industry's tendency to overindulge is clearly in operation in the process world...

The Antiaircraft Journal. Volume 94, Number 4, July-August 1953

Science.gov (United States)

1953-08-01

JOHN A. 1\\lATTAS TIle writer of the following received _his commissioll from Virgillia Polytech- nic Institllte in 1939. Dllrillg "Varld \\Var II he...officer of Leaders Course. Other members of the staff include Lt. Robert G. Mangum, S3 officer, and Lt. Sam H. Biddle , Ad- jutant. Lt. Mangum has the

Defense AT&L (Volume 35, Number 4, July-August 2006)

National Research Council Canada - National Science Library

2006-01-01

...: Project Management in Afghanistan," by Lt. Col. William T. Cooley, et al. -- Successful rebuilding of the Afghan National Army and Afghan National Police is critical to long-term U.S. security...

Defense AT&L. Volume 40, Number 4, July-August 2011

Science.gov (United States)

2011-08-01

program monitored by DCMA, KRCC, SAO-A, and ANA representatives. ANA and the new Afghanistan National Civil Order Police (ANCOP) personnel field-tested...or can’t meet a commitment, be up front about it. When you point out and explain your own lapses or potential roadblocks, it engen - ders trust in...senior military personnel, civil - ians, defense contractors, and defense industry professionals in pro- gram management and the acquisition

Defense AT&L (Volume 34, Number 4, July-August 2005)

National Research Council Canada - National Science Library

2005-01-01

.... "Supporting Warfighter Distribution Requirements," by Gen. John W. Handy -- Working with the DoD, regional combatant commands, joint agencies, and the Services, USTRANSCOM leads the collaborative effort to make joint logistics a reality...

Defense AT&L. Volume 37, Number 4, July-August 2008

Science.gov (United States)

2008-08-01

ir - ritating tendency to overstay their welcome and overtake common sense, so we need to have some irregs too.” He let out a huge laugh, scattering...dynamics-based model of counterinsurgency that provides insights into ir - regular warfare. The awards will be presented to winners May 11 at the DoD...North Dakota, Okla- homa , Puerto Rico, Rhode Island, South Dakota, South Carolina, Tennessee, U.S. Virgin Islands, Vermont, West Virginia, and Wyoming

Defense AT&L (Volume 34, Number 4, July-August 2005)

Science.gov (United States)

2005-08-01

login /login.jsp>. Mem- bers of the AT&L workforce, industry partners, and the general public now have a single place to register for their respective DAU... Emerald Coast Conference Center, Fort Wal- ton Beach, Fla. This year’s theme will be “Precision Strike Capabilities for the Future Battlefield.” Exhibit

Air & Space Journal. Volume 28, Number 4. July-August 2014

Science.gov (United States)

2014-08-01

College, Washington DC. He served as an air battle manager for Opera- tions Desert Fox , Enduring Freedom, Iraqi Freedom, and New Dawn. After completing US...platform during a rigorous three-day hunt . The E-8C arrived on orbit shortly after dark to stalk July–August 2014 Air & Space Power Journal | 98 Dalman...carried out 75 percent of strike sorties and 100 percent of sea-based enforce- ment of the arms embargo.11 France and Britain successfully ran the

Defense AT&L (Volume 35, Number 4, July-August 2006)

National Research Council Canada - National Science Library

2006-01-01

... to the defense supply chain. "Joint Logistics: Shaping Our Future," by Lt. Gen. C. V. Christianson -- Our current logistics systems reflect many inefficiencies, unnecessary redundancies, and process gaps that increase risk and cost...

The Antiaircraft Journal. Volume 94, Number 4, July-August 1951

Science.gov (United States)

1951-08-01

wipe out the enemy gains promptly and continue their own advances. r\\lorale is remarkable. Good food , mail as promptly as conditions permit, inces...mate 3/c in this ship. Like I wrote you from Ville- franche , am in charge of maintainance, oiling, repairs etc., on the No. 1 5-in. gun mount, the...ing what our fleet in the 1\\fed. meant to the people of Istanbul, Athens, Lebanon, Crete, Tangiers, Naples, Venice, Ville- franche , Nice, Cannes and

Defense AT&L (Volume 35, Number 4, July-August 2006)

Science.gov (United States)

2006-08-01

if a technical re- view begins finding cost irregularities , stick to the tech- nical review and set up a separate cost review team or postpone the... irregular intervals, usually every six to eight weeks. They last approximately 90 minutes, and are very informal. Discussion topics range from Col. John...Force issues, as well as technol- ogy cross feeds and transition issues.” Capt. Yoshimoto: “The networking aspect of PBL is im- mense . We have made

The Antiaircraft Journal. Volume 92, Number 4, July-August 1949

Science.gov (United States)

1949-08-01

in Pittsburgh, Union- town, Johnstown, Altoona, Greensburg, Butler, New Castle, Sharon and Erie. Propaganda broadcasts began, adding to the panic and...Altoona, Johnstown, \\Vashington, Beaver Falls, New Castle, Sharon , Butler, and DuBois. Others blew up tele- phone exchanges, power stations and bridges. 1...5.00 Omaha Beachhead fWD Historical) .. _ . _. _ ’" 1.75 Purple Heart Valrey ( Bourke -White) 3.00 Saint lo (Official) 1.25 Salerno (Official) 60 The

10 CFR 1046.4 - Use of number and gender.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Use of number and gender. 1046.4 Section 1046.4 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) PHYSICAL PROTECTION OF SECURITY INTERESTS General § 1046.4 Use of number and gender. As used in this part, words in the singular also include the plural and words in the...

Comparison of accounting methods for business combinations

Directory of Open Access Journals (Sweden)

Jaroslav Sedláček

2012-01-01

Full Text Available The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.

Species accounts. Chapter 4

Science.gov (United States)

Margaret K. Trani; W. Mark Ford; Brian R., eds. Chapman

2007-01-01

Narrative accounts for each species are presented by several authors in a consistent format to convey specific information relative to that mammal. The orders are arranged phylogenetically; families and species are arranged alphabetically to facilitate finding a particular species.

Communication of 4 July 1995 received from the permanent mission of Chile, Colombia, Ecuador and Peru to the International Atomic Energy Agency

International Nuclear Information System (INIS)

1995-01-01

On 12 July 1995, the Director General received from the Permanent Missions of Chile, Colombia, Ecuador and Peru a Statement of 4 July 1995 by the Ministers of Foreign Affairs of the Member States of the Permanent South Pacific Commission in response to the announcement by the President of the Republic of France regarding the resumption of nuclear testing by France in the South Pacific. As requested by the Permanent Missions of Chile, Colombia, Ecuador and Peru, the text of the Statement is being circulated for the information of Member States of the Agency

76 FR 18960 - Airworthiness Directives; Airbus Model A300 B4-600, B4-600R, and F4-600R Series Airplanes, and...

Science.gov (United States)

2011-04-06

... B4-600, B4-600R, and F4-600R Series Airplanes, and Model C4-605R Variant F Airplanes (Collectively... July 20, 2005; have been performed in service. (2) Airbus Model A300 B4-605R, B4-622R, F4-605R, and F4... C4-600R, and A300 F4-600R series airplanes (fitted with a trim tank), all serial numbers, except...

Volleyball Guide with Official Rules. July 1971 - July 1973.

Science.gov (United States)

Wilde, Jackie, Ed.

This guide for playing women's volleyball dated July 1971 - July 1973 details rules and standards as well as the Division for Girls and Women's Sports (DGWS) statement of beliefs. Specific articles dealing with teamwork, basic fundamentals, suggestions for beginners, a volleyball mini unit, and volleyball visual aids are included. The booklet…

37 CFR 262.4 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 262.4 Section 262.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... REPRODUCTIONS § 262.4 Terms for making payment of royalty fees and statements of account. (a) Payment to...

Army Sustainment. Volume 44, Issue 4, July-August 2012

Science.gov (United States)

2012-08-01

orders that supported 22 mobile kitchen trailer (MKT) accounts, accounted for opera- tional rations (meals ready-to-eat [MREs], halal meals, kosher...existence of dining fa- cilities and MKT accounts, MREs were no longer being used. The 3d Sustainment Brigade processed an average of 150 sets of food ...holdS a B.S. degree in Food and nUtrition From Fort Valley State UniVerSity and iS a gradUate oF the health materiel oFFiCer CoUrSe and the ComBined

37 CFR 380.4 - Terms for making payment of royalty fees and statements of account.

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2010-07-01

... royalty fees and statements of account. 380.4 Section 380.4 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR CERTAIN... § 380.4 Terms for making payment of royalty fees and statements of account. (a) Payment to the...

75 FR 38718 - Safety Zone; Sault Sainte Marie 4th of July Fireworks, St. Mary's River, Sault Sainte Marie, MI

Science.gov (United States)

2010-07-06

... temporary safety zone on the St. Mary's River, Sault Sainte Marie, Michigan. This zone is intended to..., St. Mary's River, Sault Sainte Marie, MI (a) Location. The following area is a temporary safety zone...-AA00 Safety Zone; Sault Sainte Marie 4th of July Fireworks, St. Mary's River, Sault Sainte Marie, MI...

78 FR 39597 - Safety Zone; Hilton Fourth of July Fireworks, San Joaquin River, Venice Island, CA

Science.gov (United States)

2013-07-02

... Zone; Hilton Fourth of July Fireworks, San Joaquin River, Venice Island, CA AGENCY: Coast Guard, DHS... the Hilton Fourth of July Fireworks in the Captain of the Port, San Francisco area of responsibility...'' W (NAD83) for the Hilton Fourth of July Fireworks in 33 CFR 165.1191, Table 1, Item number 17. This...

The International Accounting Standards Board’s Progress in Promoting Judgement Through Objectives-Oriented Accounting Standards

Directory of Open Access Journals (Sweden)

Tanja Lakovic

2013-07-01

Full Text Available This study analyzes how the International Accounting Standards Board (IASB promotes professional judgement by issuing objectives-oriented accounting standards and exposure drafts.  We focus on the the role of judgement as outlined in Phase I of the IASB Conceptual Framework (CF, Chapter 1, “Objective of General Purpose Financial Statements” and Chapter 3, “Qualitative Characteristics of Useful Financial Information” (IASB 2010. We discuss how the framework, when viewed through the prism of 'objectives-oriented accounting standards' as recommended by the United States Securities and Exchange Commission (SEC Report in its “Study Pursuant to Section 108(d of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System” (July 2003, encourages professional judgement. We analyze International Financial Reporting Standards (IFRS and Exposure Drafts (ED issued by the IASB since its inception in 2002 to determine if those documents are consistent with objectives-oriented accounting standards. Our analysis is useful for gaining insights into how the IASB integrates the CF with the SEC’s recommended objectives-oriented accounting approach to promote judgement in the interest of IASB/FASB convergence of accounting standards.

Sound velocity profiles collected by NOAA's Navigation Response Team No. 4 in the Great Lakes, July 5 - September 25, 2007 (NODC Accession 0020370)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Physical oceanographic data were collected from NOAA Navigation Response Team-4 in the Great Lakes from 05 July 2007 to 25 September 2007. Sound velocity profiles...

Julie Nørregaard

DEFF Research Database (Denmark)

Østermark-Johansen, Lene

2011-01-01

The biography chronicles the life and activities of Julie Nørregaard Le Gallienne and her association with the Yellow Book......The biography chronicles the life and activities of Julie Nørregaard Le Gallienne and her association with the Yellow Book...

Progress report, July 1981-July 1982

International Nuclear Information System (INIS)

McCormick, J.J.; Maher, V.M.

1982-01-01

Research progress is reported for the period July 1981 through July 1982. Two reactive metabolites of benzo(a)pyrene were compared to determine whether in diploid human fibroblasts, one is more mutagenic than the other and their action compared in diploid Chinese hamster fibroblasts. The mutagenic action of a model compound for aflatoxin was determined in repair-proficient and repair-deficient human cells as an example of a compound similar to benzo(a)pyrene in structure but different in binding to DNA and in mechanism of mutagenesis. It was determined whether diploid human endothelial or epithelial cells can be induced to transform into anchorage independent cells using chemical carcinogens and/or radiation and whether these cell types share steps to tumorigenicity in common with diploid human fibroblasts

Translations From Kommunist, Number 4, March 1977

Science.gov (United States)

1977-04-29

worker deputies, etc.," he wrote in July 1906, "represented in fact the embryos of a provisional government; had the uprising been victorious they...preparations for the October Revolution was of exceptional importance to the destinies of our country. The masses linked their hopes for salvation...democracy a new content, the communists give a political education to the masses, preparing them for the role of managers of the wealth and destinies of

37 CFR 261.4 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 261.4 Section 261.4 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES RATES AND TERMS FOR... payment of royalty fees and statements of account. (a) A Licensee shall make the royalty payments due...

37 CFR 384.4 - Terms for making payment of royalty fees and statements of account.

Science.gov (United States)

2010-07-01

... royalty fees and statements of account. 384.4 Section 384.4 Patents, Trademarks, and Copyrights COPYRIGHT ROYALTY BOARD, LIBRARY OF CONGRESS RATES AND TERMS FOR STATUTORY LICENSES RATES AND TERMS FOR THE MAKING... royalty fees and statements of account. (a) Payment to Collective. A Licensee shall make the royalty...

Proceedings of the Seventh International Conference on Educational Data Mining (EDM) (7th, London, United Kingdom, July 4-7, 2014)

Science.gov (United States)

Stamper, John, Ed.; Pardos, Zachary, Ed.; Mavrikis, Manolis, Ed.; McLaren, Bruce M., Ed.

2014-01-01

The 7th International Conference on Education Data Mining held on July 4th-7th, 2014, at the Institute of Education, London, UK is the leading international forum for high-quality research that mines large data sets in order to answer educational research questions that shed light on the learning process. These data sets may come from the traces…

Solving Accounting Problems: Differences between Accounting Experts and Novices.

Science.gov (United States)

Marshall, P. Douglas

2002-01-01

Performance of 90 accounting experts (faculty and practitioners) and 60 novices (senior accounting majors) was compared. Experts applied more accounting principles to solving problems. There were no differences in types of principles applied and no correlation between (1) principles applied and number of breadth comments or (2) importance placed…

Report on electricity sales regulated tariffs - July 2015

International Nuclear Information System (INIS)

2015-07-01

After having recalled the legal context of regulated tariffs for electricity sale, this report aims at assessing the level of tariff stacking for 2015 while taking some factors (EDF commercial costs, tariff for the use of electricity public network or TURPE) into account, at calculating the rate of EDF cost coverage by sales regulated tariffs, at assessing price adjustments made between November 2014 and July 2015. The first part proposes a detailed analysis of tariffing by cost stacking, and the second part a detailed analysis of EDF production costs

Chemsearch Journal Volume 4 Number 1, June, 2013

African Journals Online (AJOL)

Magashi

2013-06-01

Jun 1, 2013 ... http://www.greenfacts.org/favicon.ico. Thursday, 30 July, 2015 12:59:54 PM. Greenpeace wwwgreenpeace.cn. (6/24/2013. 12:16:16 pm. Gyasi, R.M., Mensah, C.M., Adjei, C.O. and Seth. Agyemang, S. (2011) Public perception of the role of traditional medicine in the health care delivery system in Ghana.

Defense AT and L, Volume 42, Number 4, July-August 2013

Science.gov (United States)

2013-07-01

saved the ship from potentially sinking alongside the pier. Be Bold Crises can be viewed either as disruptive and dangerous prob- lems to be solved...secured a failed anti-icing valve that had been allowing very high temperature air from the engine to flood the intake shaft . The senior chief earned...senses their deep -rooted beliefs and passions. Their thoughts, ideas, or plans become more believable. When servant leaders demonstrate this

Air & Space Power Journal. Volume 27, Number 4, July-August 2013

Science.gov (United States)

2013-08-01

P-51 serves as an archetype of this era. With advances in sen - sors, beyond-visual-range combat grew in importance, and the critical skill set became...and Frances Mair, “Telesurgery versus Telemedicine in Surgery—an Overview,” Surgical Technology International 12 (February 2004): 68–72. 23. Amartya ... Sen , Commodities and Capabilities (Oxford, UK: Oxford University Press, 1999). 24. David A. Mindell, Between Human and Machine: Feedback, Control, and

The Coast Artillery Journal. Volume 78, Number 4, July-August 1935

Science.gov (United States)

1935-08-01

The Red G-2 section must have had a hectic time. The Coast Artillery, under the command of Colonel A. J. Cooper at Fort Kamehameha , Colonel W. G. Peace...at Fort Kamehameha , Lieutenant E. C. Wallace at Fort Ruger, and Lieutenant Robert W. Berry of the 64th. Coast Ar- tillery all came through with flying...Fort ~{ills, retired. May 31. Sergeant Emil Fagerlund. 15th, Fort Kamehameha , retired, June 30. Sergeant James Groome. 6th, Fort \\Yin- field Scott

ONR Tokyo Scientific Bulletin. Volume 4. Number 3, July-September 1979,

Science.gov (United States)

1979-09-01

economical supply of nutritious diets for cultured animals; and economical and sanitary harvesting and *. marketing practices. A final area of common concern...turn up on Malaysian menus as garupa), shrimps, and sea bass. Another activity is his participation in studies of the multidisciplinary aspects of oil... Malaysian ). The report is the result of a team survey of the Sabah Coast (northeastern part of the island of Borneo) and its living resources to predict the

Defense AT and L. Volume 39, Number 4. July August 2010

Science.gov (United States)

2010-07-01

They would further define international compe- tencies as subsets of “multi- or cross-cultural knowledge, foreign policy, protocol and etiquette ...cultural sensi- tivities, 50 percent on international protocol and etiquette , and 54 percent on developing international negotiation skills. On the...or mailed to the address in the next column. (Please use correct e-mail protocol . We spell out to prevent spam generated by the address in the

The Coast Artillery Journal. Volume 85, Number 4, July-August 1942

Science.gov (United States)

1942-08-01

one of the popular brands with a portable movie pro- jector showing selected short subjects to groups of twenty to twenty-five men, and forever...same com- pany sent its goodwill ambassador around to all of the posts to exhibit himself and give that famous call for the brand of cigarette he...is now in progress with the officers as the underdogs . Some of the officers found volley ball not strenuous enough so they started to promote the

The Coast Artillery Journal. Volume 75, Number 4, July-August 1932

Science.gov (United States)

1932-08-01

experience and ability make possible. When men under stereotyped instruction in the conventional squad and platoon units are held back by slow in...organized hiking parties to various points of interest. He was especially fond of the moonlight hike to the top of Malinta Hill. Sometimes the Club...of the latest 155 guns training film . Each regiment had as its guest one of this years ROTC graduates of Fordham University. Practically the en- tire

The Coast Artillery Journal. Volume 77, Number 4, July-August 1934

Science.gov (United States)

1934-08-01

obtained at little or no cost. Bamboo was chosen for this purpose while cogon grass was used for the roof. The walls of the building are of linked...evening the column de- scended into a wide valley, covered with cogan grass over ten feet in height, and the trail, after branching several 1934 JUNGLE...removed, the corpses were thrown into the long grass and the column was reformed. It was now nearly dark and the usual rain was falling, so the selection

The Coast Artillery Journal. Volume 81, Number 4, July-August 1938

Science.gov (United States)

1938-08-01

in the back, a la franc;ais. Orders thereupon went forth for a retreat parade with our coats so draped and we fell in looking for all the world like...very little value in the attack in that their fire power is insignificant and their armour too weak; moreover, their ability to move freely is unduly

31 CFR 585.203 - Holding of certain types of blocked property in interest-bearing accounts.

Science.gov (United States)

2010-07-01

... property in interest-bearing accounts. 585.203 Section 585.203 Money and Finance: Treasury Regulations... blocked property in interest-bearing accounts. (a)(1) Any person, including a U.S. financial institution... subsequent to July 15, 1992, is not being held in an interest-bearing account or otherwise invested in a...

Solar-Geophysical Data Number 521, January 1988. Part 2 (comprehensive reports). Data for July 1987, and miscellanea

International Nuclear Information System (INIS)

Coffey, H.E.; McKinnon, J.A.

1988-01-01

Contents include: Detailed index for 1987; Data for July 1987--(Meudon Carte Synoptique, Solar flares, Solar radio bursts at fixed frequencies, Solar x-ray radiation from GOES satellite, Mass ejections from the sun, Active prominences and filaments); Miscellaneous data--Solar x-ray flare events May-December 1984

A velocimetric survey of the Lower Missouri River from river mile 492.38 to 290.20, July-October 2011 and July 2012

Science.gov (United States)

Armstrong, Daniel J.; Wilkison, Donald H.; Norman, Richard D.

2014-01-01

Velocimetric surveys were made by the U.S. Geological Survey in 2011 and 2012 to provide data for the U.S. Army Corps of Engineers’ ongoing study of bed degradation in the Lower Missouri River. Using Acoustic Doppler Current Profile technology, velocity data were collected at 87 river miles along the Lower Missouri River from Rulo, Nebraska to Waverly, Missouri, from July to October 2011 and in July 2012, for a total of 118 velocimetric surveys. Multiple-repeat velocimetric surveys were done eight times at three river miles from July to October 2011. Synoptic velocimetric surveys spanning 2–4 days were done twice at ten river miles, once in July 2011 and once in October 2011. Additional synoptic velocimetric surveys were done at proximal river miles in October 2011 and July 2012. Main-channel, near-bed, near-bank, and whole-river velocities were extracted from the Acoustic Doppler Current Profile data using AdMap and compiled as an average of reciprocal pairs for each survey. In addition, the mean velocity computed by the Winriver II software for each survey was integrated with the extracted data.

20 CFR 903.4 - Procedures for access to records and accountings of disclosures from records, regarding individuals.

Science.gov (United States)

2010-04-01

... accountings of disclosures from records, regarding individuals. 903.4 Section 903.4 Employees' Benefits JOINT... Procedures for access to records and accountings of disclosures from records, regarding individuals. (a... to an accounting of a disclosure from such record made pursuant to 5 U.S.C. 552a(c)(1), permit that...

The Responsibilities of Accountants

OpenAIRE

Ronald F Duska

2005-01-01

An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

New Horizons For Accounting: Social Accounting

OpenAIRE

Ertuna, Özer

2012-01-01

Currently financial accounting function is going through an accelerated transformation. In this transformation the area of interest of the accounting function is expanding to serve the information needs of a greater number of interest groups’ wider spectrum of interests with financial, economic, social and environmental data related to the performance of companies. This transformation is initiated by the developments in stakeholder, corporate social responsibility, sustainability and environm...

Soil Conservation Service Curve Number method: How to mend a wrong soil moisture accounting procedure?

Science.gov (United States)

Michel, Claude; Andréassian, Vazken; Perrin, Charles

2005-02-01

This paper unveils major inconsistencies in the age-old and yet efficient Soil Conservation Service Curve Number (SCS-CN) procedure. Our findings are based on an analysis of the continuous soil moisture accounting procedure implied by the SCS-CN equation. It is shown that several flaws plague the original SCS-CN procedure, the most important one being a confusion between intrinsic parameter and initial condition. A change of parameterization and a more complete assessment of the initial condition lead to a renewed SCS-CN procedure, while keeping the acknowledged efficiency of the original method.

18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

Science.gov (United States)

2010-04-01

..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...

76 FR 37646 - Safety Zone; Northern California Annual Fireworks Events, Fourth of July Fireworks, City of...

Science.gov (United States)

2011-06-28

... Zone; Northern California Annual Fireworks Events, Fourth of July Fireworks, City of Sausalito... Guard will enforce the Fourth of July Fireworks, City of Sausalito annual safety zone. This action is... for the annual Fourth of July Fireworks, City of Sausalito, safety zone in 33 CFR 165.1191 on July 4...

GROWTH OR RETRACTION: WHAT TENDENCIES DO INDICES FOR VACANCY OFFER, REGISTRATIONS AND NUMBER OF GRADUATES IN BRAZILIAN ACCOUNTING SCIENCE PROGRAMS EXPOSE?

Directory of Open Access Journals (Sweden)

Daniele Silva Rodrigues

2015-01-01

Full Text Available This study aims to identify possible tendencies from offered vacancy indices, registrations and number of graduates in the field of Accounting Science, both in presential and distance education, from 1995 to 2012. Expansion policies and the increasing access of the Brazilian Higher Education System (“Sistema de Educação Superior” (SES, institutionalized by the government, are considered as a context to understand these tendencies. The main data sources used were micro data from the Higher Education Census (“Censo de Educação Superior” (CES from 1995 to 2012. This study carried out descriptive and analytical procedures in a trending movement for these indices from 1995 to 2012. The results suggest that the growth in the offer of vacancies was expressive throughout the period. This movement was not followed in the same rate by the number of interested candidates to compete for a position in the Accounting Science program. There is an oversupply on offers for vacancies with a rising tendency in private institutions. The evolution in the registration rate in distant education courses (“Cursos de Educação à Distância” (EAD is inconstant. There is a concentration of enrolled students at a lower number in Higher Education Institutions (“Instituições de Ensino Superior” (IES of a public nature, in contrast with the pulverized distribution on registrations among a higher number of private IES. The completion rate in Accounting Science presents high and low alternate periods for the presential modality. However, there is evidence on high evasion and/or retention index. The course assessment tools indicate possible problems in the offering of the education service and deficiencies regarding the under graduation of students in Accounting Science.

48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

Science.gov (United States)

2010-10-01

... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost Accounting... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

Science.gov (United States)

2010-04-01

....5, Investment tax credit adjustments. 367.105 Section 367.105 Conservation of Power and Water... tax credit adjustments. (a) Account 411.4 (§ 367.4114) must be debited with the amounts of investment tax credits related to service company property that are credited to account 255, Accumulated deferred...

Solar-Geophysical Data Number 528, August 1988. Part 1 (prompt reports). Data for July, June 1988, and late data

International Nuclear Information System (INIS)

Coffey, H.E.; McKinnon, J.A.

1988-08-01

Contents include: data for July 1988; IUWDS alert periods (advance and worldwide); solar-activity indices; solar flares; solar radio emission; solar interferometric chart; Stanford mean solar magnetic field

United States Nuclear Regulatory Commission staff practice and procedure digest: Commission, Appeal Board and Licensing Board decisions, July 1972--December 1991

International Nuclear Information System (INIS)

1992-11-01

This 4th revision of the sixth edition of the NRC Practice and Procedure Digest contains a digest of a number of Commission, Atomic Safety and Licensing Appeal Board, and Atomic Safety and Licensing Board decisions issued during the period of July 1, 1972 to December 31, 1991, interpreting the NRC's Rules of Practice in 10 CFR Part 2

Report of activity july 1997 - june 1999

International Nuclear Information System (INIS)

1999-01-01

This report describes the activity of the laboratory of corpuscular physics between july 1997 and june 1999. The first parts present scientific results in the scope of: exotic nuclei properties, production and de-excitation of hot nuclei, theoretical and phenomenological physics, fundamental interactions and nuclear wastes processing. The last parts present the technical resources, the teaching, the number and titles of publications and a list of the laboratory members. (A.L.B.)

Official Basketball Rules for Girls and Women. July 1972 - July 1973. Reprint.

Science.gov (United States)

American Association for Health, Physical Education, and Recreation, Washington, DC. Div. for Girls and Women's Sports.

The official American Association for Health, Physical Education, and Recreation (AAHPER) rules for girls and women's basketball, July 1972 - July 1973 are listed. Exact court measurements are given as are official scoring rules, timing procedures, duties of officials, definition of playing terms, violations and penalties, and officials' signals.…

Accounting for Investement Property Under Romanian Accounting System

OpenAIRE

Sava Raluca

2015-01-01

Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international acco...

HS and E Application Technology branch progress report, July 1982-July 1983

International Nuclear Information System (INIS)

Deitesfeld, C.A.

1984-01-01

This report summarizes the applied research activities of the Health, Safety and Environment (HS and E) Application Technology branch at Rocky Flats Plant from July 1982 to July 1983. In this report, major headings present studies in three fields: general safety, radiation safety and environment, and health and safety engineering and meteorological studies

76 FR 37646 - Safety Zone; Northern California Annual Fireworks Events, Fourth of July Fireworks, Lake Tahoe, CA

Science.gov (United States)

2011-06-28

... Zone; Northern California Annual Fireworks Events, Fourth of July Fireworks, Lake Tahoe, CA AGENCY... annual safety zone for the Fourth of July Fireworks, Lake Tahoe, California, located off Incline Village...,000 foot safety zone for the annual Fourth of July Fireworks Display in 33 CFR 165.1191 on July 4...

Effect of the number of ball contacts within bouts of 4 vs. 4 small-sided soccer games.

Science.gov (United States)

Dellal, Alexandre; Lago-Penas, Carlos; Wong, Del P; Chamari, Karim

2011-09-01

The aim of this study was to examine the influence of the number of ball touches authorized per possession on the physical demands, technical performances and physiological responses throughout the bouts within 4 vs. 4 soccer small-sided games (SSGs). Twenty international soccer players (27.4 ± 1.5 y, 180.6 ± 2.3 cm, 79.2 ± 4.2 kg, body fat 12.7 ± 1.2%) performed three different 4 vs. 4 SSGs (4 × 4 min) in which the number of ball touches authorized per possession was manipulated (1 touch = 1T; 2 touches = 2T; Free Play = FP). The SSGs were divided in 4 bouts (B1, B2, B3 and B4) separated by 3 min of passive recovery. The physical performances, technical activities, heart rate responses, blood lactate and RPE were analyzed. The FP rule presented greater number of duels, induced the lowest decreases of the sprint and high-intensity performances, and affected less the technical actions (successful passes and number of ball losses) from B1 to B4 as compared with 1T and 2T forms. Moreover, the SSG played in 1T form led to reach higher solicitation of the high-intensity actions while players presented more difficulty to perform a correct technical action. The modification of the number of ball touches authorized per possession affects the soccer player activity from the first to the last bout of SSG, indicating that the determination of this rule has to be precisely planned by the coach according to the objectives of the training.

Review of declarations received by the AFSSAPS and the ASN on the account of radio-vigilance (external radiotherapy). July 2007 - June 2008

International Nuclear Information System (INIS)

2009-09-01

After a presentation of the procedure of declaration of significant radiation protection events, of the ASN-SFRO event scale, and of the indication procedure related to material vigilance, this report proposes a review and an analysis of significant radioprotection and material vigilance events which have been declared between July 2007 and June 2008. The assessment of radiation protection events declared to the ASN is as well quantitative (distribution in time, geographical distribution, status of declaring centres, declaration delays, classification according to the ASN-SFRO scale) as qualitative (origin, event typology, stage of the treatment process at which the event occurred and has been detected, personnel having detected the event, communication about events). The analysis of material vigilance events addresses the evolution of their number, their distribution in terms of declarer type, of radiotherapy equipment, or of criticality level, and so on. A review of hybrid accidents is proposed (concerned equipment, declarer origin, consequences of the declarations, classification on the ASN-SFRO scale)

One Model Fits All: Explaining Many Aspects of Number Comparison within a Single Coherent Model-A Random Walk Account

Science.gov (United States)

Reike, Dennis; Schwarz, Wolf

2016-01-01

The time required to determine the larger of 2 digits decreases with their numerical distance, and, for a given distance, increases with their magnitude (Moyer & Landauer, 1967). One detailed quantitative framework to account for these effects is provided by random walk models. These chronometric models describe how number-related noisy…

Defense Horizons. Number 79, April 2015

Science.gov (United States)

2015-04-01

law , no person shall be subject to a penalty for failing to comply with a collection of information if it does not display a currently valid OMB...79, April 2015 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6. AUTHOR(S) 5d. PROJECT NUMBER 5e. TASK NUMBER 5f. WORK UNIT...aggression. Even more issues emerged following the downing of Malaysian Airlines Flight 17 over Ukraine in July 2014, and cross-border ar- tillery renewed

Effects of the virtual particle number on the S matrix of the (phi4)/sub 1+1/ model

International Nuclear Information System (INIS)

Kroeger, H.; Girard, R.; Dufour, G.

1987-01-01

We present results of the S matrix in the (phi 4 )/sub 1 + 1/ model obtained by a nonperturbative calculation using a momentum-space discretization technique. First, we calculate the two-body S matrix in the strong-coupling regime (up to λ/sub eff/ = 3), with the restriction of taking into account only two-body virtual particle states. We find agreement with standard perturbation theory obtained by summing up the corresponding graphs to infinite order. We also estimate the effect of mass renormalization. Second, we investigate the effect of including higher virtual particle numbers in two-particle scattering in the cases λ/sub eff/ = (1/6) and λ/sub eff/ = 1. In both cases we find convergence of the S matrix with respect to increasing the virtual-particle-number cutoff

United States Nuclear Regulatory Commission staff practice and procedure digest. Commission, Appearl Board and Licensing Board decisions, July 1972-June 1985. Digest No. 4

International Nuclear Information System (INIS)

1986-01-01

This edition of the NRC Staff Practice and Procedure Digest contains a digest of a number of Commission, Atomic Safety and Licensing Appeal Board, and Atomic Safety and Licensing Board decisions issued during the period July 1, 1972 to June 30, 1985 interpreting the NRC's Rules of Practice in 10 CFR Part 2. This edition replaces earlier editions and supplements and includes appropriate changes reflecting the amendment to the Rules of Practice effective June 30, 1985

[Management of bluespotted stingray injuries in Djibouti from July 2008 to July 2009].

Science.gov (United States)

Aigle, L; Lions, C; Mottier, F; Ollivier, L

2010-06-01

Although stingray injuries have always been frequent in the Republic of Djibouti, it was not until July 2008 that the Bouffard Hospital developed a standardised management protocol. The purpose of this report is to describe that protocol and evaluate its impact on the outcome of stingray injuries based on a prospective study for the period between July 2008 and July 2009. During the study period, 12 stingray stings were treated. The treatment protocol that is based on a multidisciplinary approach involving the intensivist, anaesthesiologist, and surgeon achieved wound healing within one month. This outcome contrasts with previous publications that have generally described longer healing times with frequent infectious complications.

Studies in iodine metabolism: Progress report, July 1968-July 1969

Energy Technology Data Exchange (ETDEWEB)

Van Middlesworth, L.

1987-01-01

This document describes research on iodine metabolism conducted at the University of Tennessee, Memphis between July 1968 and July 1969. The author and his research team prepared autoradiographs of rat thyroids from individuals exposed to Iodine 125 in utero. Additional studies were conducted to determine the effect on hypothalamic lesions on iodide metabolism in rats; to evaluate an iodide-specific electrode for measuring iodide levels in blood or urine; and to study the amount of thyroxine absorption from the intestine. An analysis of bovine and sheep thyroids from eight locations provided additional information on global fallout levels. 21 figs., 2 tabs.

Air and Space Power Journal. Volume 29, Number 4. July-August 2015

Science.gov (United States)

2015-08-01

need this coverage to amplify panic, spread fear, and facilitate economic loss, such as a decline in invest- ment and tourism , causing members of the...points in a given range bin while the dark -shaded bars represent the fraction of those aim points that can be attacked.58 Outside 500 km, Iran’s

Inertial confinement fusion. Quarterly report, July--September 1995, Volume 5, Number 4

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-06-01

The 1990 National Academy of Sciences (NAS) final report recommended proceeding with the construction of a 1- to 2-MJ Nd-doped glass laser designed to achieve ignition in the laboratory (a laser originally called the Nova Upgrade, but now called the National Ignition Facility, or NIF, and envisioned as a national user facility). As a prerequisite, the report recommended completion of a series of target physics objectives on the Nova laser in use at the Lawrence Livermore National Laboratory (LLNL). Meeting these objectives, which were called the Nova Technical Contract (NTC), would demonstrate (the Academy committee believed) that the physics of ignition targets was understood well enough that the laser requirements could be accurately specified. Completion of the NTC objectives was given the highest priority in the NAS report. The NAS committee also recommended a concentrated effort on advanced target design for ignition. As recommended in the report, completion of these objectives has been the joint responsibility of LLNL and the Los Alamos National Laboratory. Most of the articles in this issue of the ICF Quarterly were written jointly by scientists from both institutions. Several of the NTC objectives required the completion of improvements to Nova`s power balance and pointing accuracy and of new diagnostics and new target fabrication capabilities. These improvements were called {open_quotes}Precision Nova{close_quotes} and are documented. The original NTC objectives have been largely met. This Introduction summarizes those objectives and their motivation in the context of the requirements for ignition. The articles that follow describe the NIF ignition target designs and summarize the principal accomplishments in the various elements of the NTC.

Probabilitas Tingkat Laba Bursa Efek Indonesia Periode 1 Juli 1997 – 1 Juli 2011

Directory of Open Access Journals (Sweden)

Tomy G. Soemapradja

2011-11-01

Full Text Available Capital market investor should considers whether the higher expected return, the more risk should be taken, to minimize speculative decision. The research objectives are measuring and describes the probability distribution of market return of IHSG, in July 1, 1997- July 1, 2011, according to availability of public data provided by Indonesian Stock Exchange (IDX. Classification were made with several considered assumptions, results that the largest probability movements of Indonesian Stock Exchange, represented by IHSG percentage of change, is relatively stable of 89,1%, the cumulative probability of downtrend and market crash is 6.3%, whether the cumulative probability of uptrend and booming is 4,6%. This research results the expected return based on probability distribution is 0.049% per day. Assumed 12% pa of time deposits interest rate or 0.033% per day, it means the market risk premium only 0.17% per day or 6% pa. The Capital market is suitable for risk seeker rather than risk averter or risk normal. But risk averter and risk normal may use other alternative instrument such mutual funds when they want to invest their money into capital market. 

75 FR 35652 - Safety Zone; Northern California Annual Fireworks Events, Fourth of July Fireworks, South Lake...

Science.gov (United States)

2010-06-23

... Zone; Northern California Annual Fireworks Events, Fourth of July Fireworks, South Lake Tahoe Gaming... will enforce Lights on the Lake Fireworks Display safety zone for South Lake Tahoe, from 8:30 a.m. on... the Lake Fireworks in 33 CFR 165.1191 on July 4, 2010, from 8:30 a.m. on July 1, 2010 through 10 p.m...

Solar-geophysical data number 408, August 1978, Part I. (Prompt reports). Data for July 1978, June 1978

International Nuclear Information System (INIS)

Coffey, H.E.

1978-08-01

This prompt report provides data for July 1978 on: alert period, daily solar indices, solar flares, solar radio waves, solar x-ray radiation, coronal holes, solar wind measurements, inferred IP magnetic field polarities, mean solar magnetic field, spacecraft observations, Boulder geomagnetic substorm log, and energetic solar particles. It also provides data for June 1978 on: daily solar activity center, sudden ionospheric disturbances, solar x-ray radiation, solar radio waves, cosmic rays, geomagnetic indices, and radio propagation indices

July 2016 Arizona thoracic society notes

Directory of Open Access Journals (Sweden)

Robbins RA

2016-07-01

Full Text Available No abstract available. Article truncated after first 150 words. The July 2016 Arizona Thoracic Society meeting was held on Wednesday, July 27, 2016 at the Scottsdale Shea Hospital beginning at 6:30 PM. This was a dinner meeting with case presentations. There were 14 in attendance representing the pulmonary, critical care, sleep, and radiology communities. Prior to the case presentations, a discussion was held on 4 issues. First, Dr. Rick Robbins gave a summary of ATS Hill Day. During Hill Day a presentation was given by a representative from the Campaign for Tobacco-Free Kids. Their web site lists tobacco company contributions to members of Congress on their web site. Dr. Gary Ewart from the ATS office in Washington gave a presentation on the Traditional Cigar Manufacturing and Small Business Jobs Preservation Act before Congress (aka the Cigar Bill which the ATS opposes. He noted that cosponsors for the bill included several Congressmen from Southwestern states. Dr. Robbins combined the two ...

12 CFR 230.4 - Account disclosures.

Science.gov (United States)

2010-01-01

... accounts with a stated maturity greater than one year that do not compound interest on an annual or more... consumer agrees. (ii) In providing disclosures upon request, the institution may: (A) Specify an interest... applicable: (1) Rate information—(i) Annual percentage yield and interest rate. The “annual percentage yield...

12 CFR 220.4 - Margin account.

Science.gov (United States)

2010-01-01

... Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY... securities. The required margin on a net long or net short commitment in a when-issued security is the margin...) Interest charged on credit maintained in the margin account; (ii) Premiums on securities borrowed in...

The WSTIAC Quarterly. Volume 9, Number 4

Science.gov (United States)

2010-04-28

elements of command– Major Eric D. Trias Captain Bryan M. Bell US Air Force You have to know the past to understand the present. — Carl Sagan This article is...Quarterly, Volume 9, Number 4 3 INTRODUCTION Carl von Clausewitz defined war as “…an act of violence intended to compel our opponent to fulfill our will...controlled systems. NOTES & REFERENCES ‡ Joint Pub 3-13 provides the doctrinal foundation for the conduct of IO in joint operations. [1] von Clausewitz, Carl

Western Gas Sands Project. Status report, 1 July-31 July, 1979

Energy Technology Data Exchange (ETDEWEB)

Atkinson, C H

1979-01-01

National Laboratories and Energy Technology Centers continued projects during July. Bartlesville Energy Technology Center continued work on core/fluid testing, fabrication of and improvements to confining pressure apparatus, advanced logging techniques and interpretation and reservoir simulation studies. At Lawrence Livermore Laboratory theoretical analysis and experimental programs continued for hydraulic fracturing. Testing of the borehole seismic and hydrophone systems for fracture mapping continued at Sandia Laboratories. The CER Corporation RB-MHF 3 well has been transferred to Rio Blanco Natural Gas Company for further testing. Cyclic gas injection and production continued at CIG's Miller No. 1 and Sprague No. 1 wells. The DOE well test facility was transported to the Rio Blanco Natural Gas Company well No. 397-19-1 Government. The cumulative production of Mitchell Energy Muse-Duke No. 1 as of July 31, 1979, was just over one billion cubic ft of gas. A flow log was run on the Mobil PCU F31-13G well. Exploratory coring for the Sandia Hole No. 6 fracture experiment continued in July with the completion of two additional holes.

TIME MANAGEMENT FOR ACCOUNTANTS

Directory of Open Access Journals (Sweden)

Cristina Elena BIGIOI

2016-06-01

Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

Activity report. July 1993 - June 1994

International Nuclear Information System (INIS)

1994-09-01

The Department of Physics and Measurement Technology, Biology and Chemistry (IFM) presents its 24th consecutive annual progress report. It contains a brief description of activities in research and education within the department. The report is intended as an information for colleagues and institutions. The present report contains activities for the academic year July 1993 to June 1994. IFM has been in operation for slightly more than two decades, and has during that time expanded quite substantially. The number of employees is around 270 including 110 graduate students. The number of papers accepted for publication or published in highly reputed international scientific journals is on a high level, which gives a good indication of the quality of research performed at IFM. IFM is also very active in education for undergraduates. Examples of such activities are given in our report. Almost 30% of the total budget is allocated to undergraduate educational programmes

37 CFR 260.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

37 CFR 382.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

PERCEPTIONS REGARDING TREATMENTS AND CREATIVE ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

HERBEI (MOȚ IOANA

2015-04-01

Full Text Available This study aims to present the students' perception on the accounting profiles and professional accountants regarding the forms of manifestations of creative accounting. The article is structured in the following part: introduction, literature review, methodology and research results, as well conclusions and limits on the research. Based on hypotheses, the target group was questioned about a number of issues related the tendency to resort to creative accounting practices. The respondents reject the idea of calling own initiatives to manipulate practices of accounting numbers and distortion the image regarding the financial statements and their performance. They believe that resorting to ethics in accounting is essential when on the basis of professional judgment are developed and substantiates the enterprise accounting policies. We specify that the introduction into the university curricula of creative accounting rate contributes to the acquisition of knowledge in the field, without follow the manipulation of accounting numbers and distortion of the entity's financial image

Conference Essay: Combat-Related Killings and Democratic Accountability: Towards an Understanding of the Cultural Capacities to Deal with Matters of War

Directory of Open Access Journals (Sweden)

Martina Kolanoski

2015-04-01

Full Text Available This report was written by the organizers of the workshop "Accounting for Combat-Related Killings," which took place at the Goethe University Frankfurt in July 2014. Scholars from Israel, the United Kingdom, the United States,, Canada, and Germany came together to present and discuss case studies on the discourse practices involved in accounting for combat-related killings in different national and transnational contexts. Intending to reflect on the methodological skills needed to analyze newly available process data, the workshop brought together scholars using different methodological approaches (here mainly ethnomethodology and critical discourse analysis. In regard to the global trend towards increasing numbers of so called permanent, asymmetric, small, and permanent wars, the report turns to concepts, methods, and empirical findings that foster understandings of the difficulties war generates at social, cultural and political levels as well as the manner in which these predicaments are negotiated, denied, or deflected. The report summarizes the workshop by presenting the papers in a specific order, beginning with accounting in combat, followed by tribunals of accounting, and finally the sedimentation of accounting in cultural representations. URN: http://nbn-resolving.de/urn:nbn:de:0114-fqs1502239

International Conference on Composite Structures (7th), Held in United Kingdom, July 1993. Volume 25, Numbers 1 - 4

Science.gov (United States)

1993-07-01

McGravk-Hlill. Now York. Chaptcr 4. 1975. SM thesis. Departmcnt of Aeronautics and Astro - 10, Lee, 1). 6i., Kim. K. S. & In. Y. T.. An experimental nautics...platte stiffness, where fied analte, sical ,lyuigathe fxc -initte l alm nt Netin thle maimumIILII energy dissipation results inl a large’ systeml damping

Accounting As the Language of Business?

DEFF Research Database (Denmark)

Torfason, Asgeir B.; Musacchio Adorisio, Anna Linda

financial numbers to be reliable and trusted. The other, in the standard accounting rules for reporting cash flow of banks that were implemented decades ago are still in place unchanged after the crisis. According to basic theory in finance and accounting these numbers are presented to measure liquidity......The global financial crisis that started in 2007 demonstred not only a collapse of the financial system but also a failure in financial communication. The analytical substance taken for granted in accounting information turned out to be questionable. Published numbers from financial statements...... in annual reports of banks did not communicate or signal potential problems ahead. Both the academic disciplines of accounting and economics have been criticised together with banking and finance industries since the crisis. Accounting is said to be the language of business but its meaning or message...

Management Accounting

OpenAIRE

John Burns; Martin Quinn; Liz Warren; João Oliveira

2013-01-01

Overview of the BookThe textbook comprises six sections which together represent a comprehensive insight into management accounting - its technical attributes, changeable wider context, and the multiple roles of management accountants. The sections cover: (1) an introduction to management accounting, (2) how organizations account for their costs, (3) the importance of tools and techniques which assist organizational planning and control, (4) the various dimensions of making business decisions...

SCATS: SRB Cost Accounting and Tracking System handbook

Science.gov (United States)

Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

1978-01-01

The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

75 FR 35650 - Safety Zone; Fourth of July Fireworks, City of Sausalito, Sausalito, CA

Science.gov (United States)

2010-06-23

..., City of Sausalito, safety zone from 11 a.m. through 9:30 p.m. on July 4, 2010, in position 37[deg]51'31... Zone; Fourth of July Fireworks, City of Sausalito, Sausalito, CA AGENCY: Coast Guard, DHS. ACTION... prohibited from entering into, transiting through, or anchoring in the safety zone, unless authorized by the...

The Ethics of Creative Accounting

OpenAIRE

Amat, Oriol; Blake, John; Dowds, Jack

2005-01-01

The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to...

Summary of activities July 1981 - July 1982

International Nuclear Information System (INIS)

1982-07-01

Background information, which may be useful for an understanding of ECN activities has been reported. The period starting 1 July 1981 and ending 30 June 1982 covers summaries of fission power, fusion and superconductivity; energy from fossil fuels; wind energy; utilization of the Petten research reactors. The financial figures are taken from the ECN Annual report (in Dutch) and refer to the calender year 1981

„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

Directory of Open Access Journals (Sweden)

Cristina Ciuraru-Andrica

2010-12-01

Full Text Available In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international applied in our country.

Report: Wells Band Council Needs to Improve Its Accounting System to Comply With Federal Regulations

Science.gov (United States)

Report #14-2-0316, July 14, 2014. The Wells Band Council’s accounting system did not comply with federal regulations, which resulted in $390,000 of questioned costs and proposed high-risk designation for the grantee.

Monthly Electrical Energy Overview July and August 2017

International Nuclear Information System (INIS)

2017-09-01

This publication presents the electricity characteristics and noteworthy developments in France every month: consumption, generation, renewable energies, cross-border trades and transmission system developments, along with feedback on the highlights affecting this data. This issue presents the key figures for July and August 2017. Demand was stable compared to July and August 2016. The average temperatures were close to those of 2016: +0.3 deg. C in July and -0.6 deg. C in August. Demand remained stable with a slight increase (+0.5%) in July and a slight decrease (0.3%) in August. Hydraulic generation was impacted by the lack of rain with a fall of 26.5% in July compared with 2016. Wind power generation was up by 67.6% and reached 1,699 TWh in July compared to 2016 buoyed by good wind conditions. Generation of electricity from wind now exceeds the total energy produced over the same period in 2016. The Grand-Est, Hauts-de-France, Occitanie and Centre- Val de Loire regions contribute 70% of the increase in wind power generation in July. The French price decreased in August. Overall, French exchanges remained in favour of exports in July and August 22 new installations went into service in July and August

Implementing Replacement Cost Accounting

Science.gov (United States)

1976-12-01

cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

Experimental Nuclear Physics. Progress report, July 1981-July 1982

International Nuclear Information System (INIS)

1982-01-01

The research activities of the experimental nuclear structure group at Vanderbilt for the period July 1981 to July 1982 are reported. This includes continuing cooperative research in the areas of, (a) in-beam γ-ray spectroscopy with scientists at Oak Ridge and the University of Koeln; (b) studies of nuclei far from stability at UNISOR; (c) pre-equilibrium (massive transfer) emission processes in fusion reactions at ORNL; (d) nucleon transfer reaction studies with scientists at ORNL, Los Alamos and Brookhaven; (e) delta-electron spectroscopy at the Max Planck Institute in Heidelberg; (f) theoretical studies with scientists at Lawrence Berkeley Lab., Brookhaven National Lab., University of Frankfurt, and Vanderbilt; and (g) Coulomb excitation studies at GSI, Darmstadt, Germany. In general, abstracts of papers published or submitted for publication in this period make up this report along with brief reports of work in process and complete copies of a few reviews in press

Accounting for Investement Property Under Romanian Accounting System

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-04-01

Full Text Available Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

The symbol grounding problem revisited: a thorough evaluation of the ANS mapping account and the proposal of an alternative account based on symbol-symbol associations.

Directory of Open Access Journals (Sweden)

Bert Reynvoet

2016-10-01

Full Text Available Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the ‘symbol grounding problem’, i.e., how does a symbol acquires its numerical meaning? The most popular account, the ANS mapping account, assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and Approximate Number System (ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1 there is an evolutionary system for approximate number processing, (2 non-symbolic and symbolic number processing show the same behavioral effects, (3 non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4 non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgement tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol-symbol association account should be considered as a worthy alternative of how symbols acquire their meaning.

The Symbol Grounding Problem Revisited: A Thorough Evaluation of the ANS Mapping Account and the Proposal of an Alternative Account Based on Symbol-Symbol Associations.

Science.gov (United States)

Reynvoet, Bert; Sasanguie, Delphine

2016-01-01

Recently, a lot of studies in the domain of numerical cognition have been published demonstrating a robust association between numerical symbol processing and individual differences in mathematics achievement. Because numerical symbols are so important for mathematics achievement, many researchers want to provide an answer on the 'symbol grounding problem,' i.e., how does a symbol acquires its numerical meaning? The most popular account, the approximate number system ( ANS ) mapping account , assumes that a symbol acquires its numerical meaning by being mapped on a non-verbal and ANS. Here, we critically evaluate four arguments that are supposed to support this account, i.e., (1) there is an evolutionary system for approximate number processing, (2) non-symbolic and symbolic number processing show the same behavioral effects, (3) non-symbolic and symbolic numbers activate the same brain regions which are also involved in more advanced calculation and (4) non-symbolic comparison is related to the performance on symbolic mathematics achievement tasks. Based on this evaluation, we conclude that all of these arguments and consequently also the mapping account are questionable. Next we explored less popular alternative, where small numerical symbols are initially mapped on a precise representation and then, in combination with increasing knowledge of the counting list result in an independent and exact symbolic system based on order relations between symbols. We evaluate this account by reviewing evidence on order judgment tasks following the same four arguments. Although further research is necessary, the available evidence so far suggests that this symbol-symbol association account should be considered as a worthy alternative of how symbols acquire their meaning.

17 CFR 210.4-10 - Financial accounting and reporting for oil and gas producing activities pursuant to the Federal...

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial accounting and... of General Application § 210.4-10 Financial accounting and reporting for oil and gas producing... section prescribes financial accounting and reporting standards for registrants with the Commission...

Pesticide concentrations in wetlands on the Lake Traverse Indian Reservation, South and North Dakota, July 2015

Science.gov (United States)

Carter, Janet M.; Thompson, Ryan F.

2016-05-04

During July 2015, water samples were collected from 18 wetlands on the Lake Traverse Indian Reservation in northeastern South Dakota and southeastern North Dakota and analyzed for physical properties and 54 pesticides. This study by the U.S. Geological Survey in cooperation with the Sisseton-Wahpeton Oyate was designed to provide an update on pesticide concentrations of the same 18 wetlands that were sampled for a reconnaissance-level assessment during July 2006. The purpose of this report is to present the results of the assessment of pesticide concentrations in selected Lake Traverse Indian Reservation wetlands during July 2015 and provide a comparison of pesticide concentrations between 2006 and 2015.Of the 54 pesticides that were analyzed for in the samples collected during July 2015, 47 pesticides were not detected in any samples. Seven pesticides—2-chloro-4-isopropylamino-6-amino-s-triazine (CIAT); 2,4–D; acetachlor; atrazine; glyphosate; metolachlor; and prometon—were detected in the 2015 samples with estimated concentrations or concentrations greater than the laboratory reporting level, and most pesticides were detected at low concentrations in only a few samples. Samples from all wetlands contained at least one detected pesticide. The maximum number of pesticides detected in a wetland sample was six, and the median number of pesticides detected was three.The most commonly detected pesticides in the 2015 samples were atrazine and the atrazine degradate CIAT (also known as deethylatrazine), which were detected in 14 and 13 of the wetlands sampled, respectively. Glyphosate was detected in samples from 11 wetlands, and metolachlor was detected in samples from 10 wetlands. The other detected pesticides were 2,4–D (4 wetlands), acetochlor (3 wetlands), and prometon (1 wetland).The same pesticides that were detected in the 2006 samples were detected in the 2015 samples, with the exception of simazine, which was detected only in one sample in 2006

17 CFR 240.19d-4 - Notice by the Public Company Accounting Oversight Board of disapproval of registration or of...

Science.gov (United States)

2010-04-01

... Accounting Oversight Board of disapproval of registration or of disciplinary action. (a) Definitions—(1... Accounting Oversight Board of disapproval of registration or of disciplinary action. 240.19d-4 Section 240.19d-4 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) GENERAL RULES...

Status and Trend of Regal Fritillary (Speyeria idalia (Lepidoptera: Nymphalidae in the 4th of July Butterfly Count Program in 1977–2014

Directory of Open Access Journals (Sweden)

Scott R. Swengel

2016-01-01

Full Text Available Regal Fritillary (Speyeria idalia primarily inhabits prairie, a native grassland of central North America, and occurs rarely in nonprairie grasslands further east. This butterfly has experienced widespread decline and marked range contraction. We analyze Regal Fritillary incidence and abundance during 1977–2014 in 4th of July Butterfly Counts, an annual census of butterflies in North America. Volunteers count within the same 24 km diameter circle each year. Only 6% of counts in range reported a Regal, while 18% of counts in core range in the Midwest and Great Plains did. 99.9% of Regal individuals occurred in core range. Only four circles east of core range reported this species, and only during the first half of the study period. All individuals reported west of its main range occurred in two circles in Colorado in the second half of the study. The number of counts per year and survey effort per count increased during the study. During 1991–2014, >31 counts occurred per year in core Regal range, compared to 0–23 during 1975–1990. During 1991–2014, all measures of Regal presence and abundance declined, most significantly. These results agree with other sources that Regal Fritillary has contracted its range and declined in abundance.

Safeguards material control and accounting at licensed processing facilities. Quarterly report, July--September 1977

International Nuclear Information System (INIS)

Sacks, I.J.

1978-12-01

Objective was to develop the methodology and software needed for assessing Material Control and Accounting (MC and A) systems at fixed site nuclear fuel facilities. The assessment of an MC and A system requires five steps: target identification, event set generation, MC and A response determination, component performance models, and thermo-physical property data base. Progress on each is reported

Mart Sander ja Julie Hagen-Schwarz / Ants Juske

Index Scriptorium Estoniae

Juske, Ants, 1956-2016

2009-01-01

Mart Sanderi galerii "Galerii" (Sakala 18, Tallinn) avanäitusest. Eksponeeritud baltisaksa naiskunstniku Julie Wilhelmine Hagen-Schwarzi maalid, mis on pärit erakogudest. Väljas on ka Mart Sanderi tehtud koopia Julie Hagen-Schwarzi autoportreest (1855). Julie Hagen-Schwarzist ja tema loomingust

48 CFR 9903.302-4 - Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”

Science.gov (United States)

2010-10-01

... which do not meet the definition of âChange to a cost accounting practice.â 9903.302-4 Section 9903.302-4 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL... definition of “Change to a cost accounting practice.” Description Accounting treatment (a) Changes in the...

Workshop meeting on State accounting and control system for radioactive substances and waste

International Nuclear Information System (INIS)

Evseev, V.F.

2012-01-01

On 2-6 July 2012, the fifth All-Russian workshop meeting of State Accounting and Control System for Radiation Substances (RS) and Radioactive Wastes (RAW) was conducted. The objective of the workshop was to discuss development of the State Accounting and Control System for RS and RAW in the Russian Federation, current changes to legal acts and regulations that pertain to management of RS and RAW, as well as other issues related to organisation of RS and RAW management activities and promotion of international cooperation [ru

Copy number increase of ACTN4 is a prognostic indicator in salivary gland carcinoma

International Nuclear Information System (INIS)

Watabe, Yukio; Mori, Taisuke; Yoshimoto, Seiichi; Nomura, Takeshi; Shibahara, Takahiko; Yamada, Tesshi; Honda, Kazufumi

2014-01-01

Copy number increase (CNI) of ACTN4 has been associated with poor prognosis and metastatic phenotypes in various human carcinomas. To identify a novel prognostic factor for salivary gland carcinoma, we investigated the copy number of ACTN4. We evaluated DNA copy number of ACTN4 in 58 patients with salivary gland carcinoma by using fluorescent in situ hybridization (FISH). CNI of ACTN4 was recognized in 14 of 58 patients (24.1%) with salivary gland carcinoma. The cases with CNI of ACTN4 were closely associated with histological grade (P = 0.047) and vascular invasion (P = 0.033). The patients with CNI of ACTN4 had a significantly worse prognosis than the patients with normal copy number of ACTN4 (P = 0.0005 log-rank test). Univariate analysis by the Cox proportional hazards model showed that histological grade, vascular invasion, and CNI of ACTN4 were independent risk factors for cancer death. Vascular invasion (hazard ratio [HR]: 7.46; 95% confidence interval [CI]: 1.98–28.06) and CNI of ACTN4 (HR: 3.23; 95% CI: 1.08–9.68) remained as risk factors for cancer death in multivariate analysis. Thus, CNI of ACTN4 is a novel indicator for an unfavorable outcome in patients with salivary gland carcinoma

Activity report July 1990 - June 1991

International Nuclear Information System (INIS)

1991-11-01

The Department of Physics and Measurement Technology, Biology and Chemistry (IFM) presents its 21st consecutive annual progress report. It contains a brief description of activities in research and education within the department. The present report contains activities for the academic year July 1990 to June 1991. IFM has been in operation for slightly more than 20 years, and has during that time expanded quite substantially. The number of employees is presently around 250 (90 with a PhD). The number of graduate students amounts to around 90, most of them in different areas of physics. Most of the expansion has taken place in the area of research. IFM is also very active in undergraduate education. About 30% of the total budget is allocated to undergraduate educational activities. Twelve graduate students have defended their PhD-thesis during the elapsed academic year. IFM have added several new professorships to the staff since last year. These are in Computational Physics, Experimental Semi-conductor Physics, Interface Biology and Thin Film Physics

Accounting for productivity

DEFF Research Database (Denmark)

Aiyar, Shekhar; Dalgaard, Carl-Johan Lars

2009-01-01

The development accounting literature almost always assumes a Cobb-Douglas (CD) production function. However, if in reality the elasticity of substitution between capital and labor deviates substantially from 1, the assumption is invalid, potentially casting doubt on the commonly held view...... that factors of production are relatively unimportant in accounting for differences in labor productivity. We use international data on relative factor shares and capital-output ratios to formulate a number of tests for the validity of the CD assumption. We find that the CD specification performs reasonably...... well for the purposes of cross-country productivity accounting....

Summary of activities July 1978 - July 1979

International Nuclear Information System (INIS)

1979-07-01

A brief sketch is first given of the current energy situation in the Netherlands and recent developments in this field. Against this background the main activities of the Netherlands Energy Research Foundation ECN are then given for the period between 1st July 1978 - 30th June 1979. Information on organization and staffing applies to the latter date. The financial figures at the end are taken from the latest annual report (in Dutch) and refer to the calender year 1978

Press Conference: Update on the search for the Higgs boson at CERN on 4 July 2012

CERN Multimedia

CERN. Geneva

2012-01-01

PRESS CONFERENCE Update on the search for the Higgs boson at CERN on the eve of the ICHEP 2012 Conference Geneva, 22 June 2012.  Dear Journalists, CERN will hold a scientific seminar at 9:00 CEST on 4 July to deliver the latest update in the search for the Higgs boson. At this seminar, coming on the eve of the year’s major particle physics conference, ICHEP, in Melbourne, the ATLAS and CMS experiments will deliver the preliminary results of their 2012 data analysis. The seminar begins at 9:00 CEST. The auditorium in which the seminar will be held is reserved for CERN personnel and researchers from the laboratory’s user community, but a video stream will be relayed to another auditorium. A press conference will follow the seminar in presence of CERN Director General, Rolf Heuer, ATLAS spokesperson, Fabiola Gianotti and CMS spokesperson, Joe Incandela. Media wishing to attend the press conference on CERN site should fill in the registration form. Both the seminar a...

LPHYS'14: 23rd International Laser Physics Workshop (Sofia, Bulgaria, 14-18 July 2014)

Science.gov (United States)

Yevseyev, Alexander V.

2014-04-01

The 23rd annual International Laser Physics Workshop (LPHYS14) will be held from 14 July to 18 July 2014 in the city of Sofia, Bulgaria, at the Ramada Sofia Hotel hosted this year by the Institute of Electronics, Bulgarian Academy of Sciences. LPHYS14 continues a series of workshops that took place in Dubna,1992; Dubna/Volga river tour, 1993; New York, 1994; Moscow/Volga river tour (jointly with NATO SILAP Workshop), 1995; Moscow, 1996; Prague, 1997; Berlin, 1998; Budapest, 1999; Bordeaux, 2000; Moscow, 2001; Bratislava, 2002; Hamburg, 2003; Trieste, 2004; Kyoto, 2005; Lausanne, 2006; Len, 2007; Trondheim, 2008; Barcelona, 2009; Foz do Iguau, 2010; Sarajevo, 2011; Calgary, 2012 and Prague, 2013. The total number of participants this year is expected to be about 400. In the past, annual participation was typically from over 30 countries. 2014 Chairpersons Sanka Gateva (Bulgaria), Pavel Pashinin (Russia) LPHYS14 will offer eight scientific section seminars and one general symposium: Seminar 1 Modern Trends in Laser Physics Seminar 2 Strong Field and Attosecond Physics Seminar 3 Biophotonics Seminar 4 Physics of Lasers Seminar 5 Nonlinear Optics and Spectroscopy Seminar 6 Physics of Cold Trapped Atoms Seminar 7 Quantum Information Science Seminar 8 Fiber Optics Symposium Extreme Light Technologies, Science and Applications Abstract of your presentation A one-page abstract should contain: title; list of all co-authors (the name of the speaker underlined); affiliations; correspondence addresses including phone numbers, fax numbers, e-mail addresses; and the text of the abstract. Abstracts should be sent to the following co-chairs of the scientific seminars and the symposium: Kirill A Prokhorov (Seminar 1) E-mail: cyrpro@gpi.ru Mikhail V Fedorov (Seminar 2) E-mail: fedorov@ran.gpi.ru Sergey A Gonchukov (Seminar 3) E-mail: gonchukov@mephi.ru Ivan A Shcherbakov (Seminar 4) E-mail: gbufetova@lsk.gpi.ru Vladimir A Makarov (Seminar 5) E-mail: makarov@msu.ilc.edu.ru Vyacheslav

Accountability and Sanctions in English Schools

Science.gov (United States)

West, Anne; Mattei, Paola; Roberts, Jonathan

2011-01-01

This paper focuses on accountability in school-based education in England. It explores notions of accountability and proposes a new framework for its analysis. It then identifies a number of types of accountability which are present in school-based education, and discusses each in terms of who is accountable to whom and for what. It goes on to…

Documentation and Analysis of the ’Miscellaneous’ Account Category within the DoD Instruction 7220.29-H Depot Level Maintenance Cost Accounting System.

Science.gov (United States)

1984-12-01

34MISCELLANEOUS" ACCOUNT CATEGORY WITHIN THE DOD INSTRUCTION 7220.29-H DEPOT LEVEL MAINTENANCE COST ACCOUNTING SYSTEM by a. Steven Eugene Lehr CDecember 1984...PERFORMING ONG. REPORT NUMBER Maintenance Cost Accounting System 7. AUTHOR(&) S. CONTRACT OR GRANT NUMBER(@) Steven Eugene Lehr 9. PERFORMING ORGANIZATION...Availability Codes IS. KEY WORDS (Continue on reverse *ids It necessary and Identify by block number) Dvi Special Uniform Cost Accounting System DoD

On the relation between grammatical number and cardinal numbers in development.

Science.gov (United States)

Sarnecka, Barbara W

2014-01-01

This mini-review focuses on the question of how the grammatical number system of a child's language may help the child learn the meanings of cardinal number words (e.g., "one" and "two"). Evidence from young children learning English, Russian, Japanese, Mandarin, Slovenian, or Saudi Arabic suggests that trajectories of number-word learning differ for children learning different languages. Children learning English, which distinguishes between singular and plural, seem to learn the meaning of the cardinal number "one" earlier than children learning Japanese or Mandarin, which have very little singular/plural marking. Similarly, children whose languages have a singular/dual/plural system (Slovenian and Saudi Arabic) learn the meaning of "two" earlier than English-speaking children. This relation between grammatical and cardinal number may shed light on how humans acquire cardinal-number concepts. There is an ongoing debate about whether mental symbols for small cardinalities (concepts for "oneness," "twoness," etc.) are innate or learned. Although an effect of grammatical number on number-word learning does not rule out nativist accounts, it seems more consistent with constructivist accounts, which portray the number-learning process as one that requires significant conceptual change.

United States Nuclear Regulatory Commission staff practice and procedure digest. Commission, Appeal Board and Licensing Board decisions, July 1972-September 1985. Digest No. 4, Revision No. 1

International Nuclear Information System (INIS)

1986-04-01

This Revision 1 of the fourth edition of the NRC Staff Practice and Procedure Digest contains a digest of a number of Commission, Atomic Safety and Licensing Appeal Board, and Atomic Safety and Licensing Board decisions issued during the period from July 1, 1972 to September 30, 1985 interpreting the NRC's Rules of Practice in 10 CFR Part 2. This Revision 1 replaces earlier editions and supplements and includes appropriate changes reflecting the admendments to the Rules of Practice effective through September 20, 1985

Enforcement actions: Significant actions resolved -- individual actions. Semiannual progress report, July--December 1997; Volume 16, Number 2, Part 1

International Nuclear Information System (INIS)

1998-04-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1997) and includes copies of Orders and Notices of Violation sent by the Nuclear Regulatory Commission to individuals with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC. The Commission believes this information may be useful to licensees in making employment decisions

Enforcement actions: Significant actions resolved -- individual actions. Semiannual progress report, July--December 1997; Volume 16, Number 2, Part 1

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-04-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1997) and includes copies of Orders and Notices of Violation sent by the Nuclear Regulatory Commission to individuals with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC. The Commission believes this information may be useful to licensees in making employment decisions.

International harmonization of accounting demands a new approach to accounting education

Directory of Open Access Journals (Sweden)

Milana Otrusinová

2013-01-01

Full Text Available Accounting and financial reporting are valuable sources of information about the financial position and performance of a company. The development of the international capital market have brought needs for international, globally valid and acknowledged accounting norms. Currently, the IFRS are used in agreement with the European Commission directive for the elaboration of financial statements of companies which are issued by securities; the other entities continue using national generally accepted accounting principles (GAAP. As the number of companies which apply the GAAP is predominant, the basis of the education of future accounting professionals is formed. However, this situation has to be changed because of the potential expansion of harmonization into a further group of companies (small and medium sized entities and also because of the increasing international cooperation among companies. Accountants should gain knowledge about all concepts of accounting – specialization narrowed down to national GAAP is limiting, as has been confirmed by recruitment agencies. The aim of the paper is to analyse the needs of accounting education in the current situation in compliance with the development trends of this field.

Biogeochemical studies of technetium in marine and estuarine ecosystems. Progress report, 1 July 1980-31 July 1981

International Nuclear Information System (INIS)

Beasley, T.M.

1981-01-01

This report summarizes progress from July 1980 through July 1981 on studies dealing with the biogeochemical behavior of technetium in marine and estuarine ecosystems. While the duration of the research has been slightly over two years, the results of our experiments have substantially extended our understanding of the environmental behavior of Tc

4 July 2013- European Commission DG CONNECT Director-General R. Madelin, signing the guest book with CERN Director-General R. Heuer and visiting CMS experimental area with Collaboration Deputy Spokesperson J. Varela.

CERN Multimedia

Maximilien Brice

2013-01-01

4 July 2013- European Commission DG CONNECT Director-General R. Madelin, signing the guest book with CERN Director-General R. Heuer and visiting CMS experimental area with Collaboration Deputy Spokesperson J. Varela.

Journal of Naval Science. Volume 2. Number 3. July 1976

Science.gov (United States)

1976-07-01

supplementary food to the beakers containing stage VI nauplii: cyprids do not feed. The larvae in each beaker were con- fined within a close-fitting plastic...99-274% of Natural U) Uranium-234 (234U) (0-006% of Natural U) 2-48 X 10"’yrs Thorium-230 (230Th) Polonium -218(2I8Po) /through short lived...Natural U) Actinium-227 (--7Ac) FIG. 1. Nuclide chart. 4-51 X 10’Yrs 7 hours P 8 X 10’ Yrs 4 days Lead- 210 (210Pb) (22 yrs,/3"). 1-39 X 10

Individuals Account Review

National Research Council Canada - National Science Library

Scott, Donald

2004-01-01

.... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

Enforcement actions: Significant actions resolved, material licensees. Semiannual progress report, July--December 1997; Volume 16, Number 2, Part 3

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-04-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1997) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to material licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication.

Enforcement actions: Significant actions resolved, reactor licensees. Semiannual progress report, July--December 1997; Volume 16, Number 2, Part 2

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-04-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1997) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to reactor licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication.

Enforcement actions: Significant actions resolved, material licensees. Semiannual progress report, July--December 1997; Volume 16, Number 2, Part 3

International Nuclear Information System (INIS)

1998-04-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1997) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to material licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication

Enforcement actions: Significant actions resolved, reactor licensees. Semiannual progress report, July--December 1997; Volume 16, Number 2, Part 2

International Nuclear Information System (INIS)

1998-04-01

This compilation summarizes significant enforcement actions that have been resolved during the period (July--December 1997) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to reactor licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication

A SCIENTIFIC WORLDVIEW OF ACCOUNTING ETHICS AND GOVERNANCE EDUCATION: THE RIGHT FOOTING OF INTERNATIONAL EDUCATION STANDARD 4, BUT...

Directory of Open Access Journals (Sweden)

Aziuddin Ahmad

2012-01-01

Full Text Available This paper is a critique of the approach in which the issue of accounting ethics and governance has been tackled through education. In light of the existence of the International Education Standard (IES 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC, the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. Based on the ontological and epistemological reality of the world as reflected in science which also parallels religion and Eastern belief system, we are sceptical of the degree of representation of reality of the model of ethics and governance that is currently upheld by accounting curriculum designers. A framework on ethics education that is more holistic is proposed.

ST-LO (7 July -19 July 1944)

Science.gov (United States)

1946-08-21

artillery, but the main troubles came in operating heavy vehicles through muddy fields, slippery trails, and hedgerows. The II9th Infantry felt...Army’s attack began, continued to balk aerial reconnaissance and to make the roads slippery and muddy. The axis of advance of the attacking task...JuLTI J ! VII - XIX CoIIps IOUNOIJIY AS OF 6 JULY .....lIT, If’ III IIIET!!!!. I o " ’" •’" .. flU ( \\ J Elm ’ "’/1’ v,",f «. ? --/ F:rm~91

Increased number of IgG4-positive plasma cells in chronic rhinosinusitis.

Science.gov (United States)

Ohno, Keiko; Kimura, Yurika; Matsuda, Yoko; Takahashi, Masatoki; Honjyou, Motomu; Arai, Tomio; Tsutsumi, Takeshi

2017-02-01

High levels of IgG4-positive plasma cells were observed in tissue samples from ∼30% of patients with chronic rhinosinusitis who satisfied the comprehensive diagnostic criteria for IgG4-related disease. Detection of increased numbers of IgG4-positive plasma cells in the nasal cavity or paranasal sinuses might not be sufficient to make a diagnosis of IgG4-related rhinosinusitis, and a comprehensive evaluation is required. This study aimed to clarify the clinicopathological characteristics of IgG4-positive plasma cells in patients with chronic rhinosinusitis. This study examined nasal mucosal specimens from 35 patients and assigned them to high-IgG4 and low-IgG4 groups based on infiltration of IgG4-positive plasma cells. It compared the pathological characteristics of the two groups, including the presence of fibrosis, phlebitis, hyperplasia of the nasal glands and infiltration of inflammatory cells. No cases of chronic rhinosinusitis showed storiform fibrosis or obliterative phlebitis. The mean number of IgG4-positive plasma cells in samples from all patients was 29.8 ± 40.3/high-power field. Eleven of the 35 cases (31.4%) were classified as high-IgG4. Hyperplasia of the nasal glands was observed significantly more frequently in the high-IgG4 group than in the low-IgG4 group (p = .03).

NR4A orphan nuclear receptor family members, NR4A2 and NR4A3, regulate neutrophil number and survival.

Science.gov (United States)

Prince, Lynne R; Prosseda, Svenja D; Higgins, Kathryn; Carlring, Jennifer; Prestwich, Elizabeth C; Ogryzko, Nikolay V; Rahman, Atiqur; Basran, Alexander; Falciani, Francesco; Taylor, Philip; Renshaw, Stephen A; Whyte, Moira K B; Sabroe, Ian

2017-08-24

The lifespan of neutrophils is plastic and highly responsive to factors that regulate cellular survival. Defects in neutrophil number and survival are common to both hematologic disorders and chronic inflammatory diseases. At sites of inflammation, neutrophils respond to multiple signals that activate protein kinase A (PKA) signaling, which positively regulates neutrophil survival. The aim of this study was to define transcriptional responses to PKA activation and to delineate the roles of these factors in neutrophil function and survival. In human neutrophil gene array studies, we show that PKA activation upregulates a significant number of apoptosis-related genes, the most highly regulated of these being NR4A2 and NR4A3 Direct PKA activation by the site-selective PKA agonist pair N6/8-AHA (8-AHA-cAMP and N6-MB-cAMP) and treatment with endogenous activators of PKA, including adenosine and prostaglandin E2, results in a profound delay of neutrophil apoptosis and concomitant upregulation of NR4A2/3 in a PKA-dependent manner. NR4A3 expression is also increased at sites of neutrophilic inflammation in a human model of intradermal inflammation. PKA activation also promotes survival of murine neutrophil progenitor cells, and small interfering RNA to NR4A2 decreases neutrophil production in this model. Antisense knockdown of NR4A2 and NR4A3 homologs in zebrafish larvae significantly reduces the absolute neutrophil number without affecting cellular migration. In summary, we show that NR4A2 and NR4A3 are components of a downstream transcriptional response to PKA activation in the neutrophil, and that they positively regulate neutrophil survival and homeostasis. © 2017 by The American Society of Hematology.

On the Relation Between Grammatical Number and Cardinal Numbers in Development

Directory of Open Access Journals (Sweden)

Barbara W Sarnecka

2014-10-01

Full Text Available This mini-review focuses on the question of how the grammatical number system of a child’s language may help the child learn the meanings of cardinal number words (e.g., ‘one’ and ‘two’. Evidence from young children learning English, Russian, Japanese, Mandarin, Slovenian or Saudi Arabic suggests that trajectories of number-word learning differ for children learning different languages. Children learning English, which distinguishes between singular and plural, seem to learn the meaning of the cardinal number ‘one’ earlier than children learning Japanese or Mandarin, which have very little singular/plural marking. Similarly, children whose languages have a singular/dual/plural system (Slovenian and Saudi Arabic learn the meaning of ‘two’ earlier than English-speaking children. This relation between grammatical and cardinal number may shed light on how humans acquire cardinal-number concepts. There is an ongoing debate about whether mental symbols for small cardinalities (concepts for ‘oneness,’ ‘twoness,’ etc. are innate or learned. Although an effect of grammatical number on number-word learning does not rule out nativist accounts, it seems more consistent with constructivist accounts, which portray the number-learning process as one that requires significant conceptual change.

Enforcement actions: Significant actions resolved, reactor licensees. Quarterly progress report, July--September 1994; Volume 13, Number 3, Part 1

International Nuclear Information System (INIS)

1994-12-01

This compilation summarizes significant enforcement actions that have been resolved during one quarterly period (July--September 1994) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to reactor licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication

Enforcement actions: Significant actions resolved, medical licensees. Quarterly progress report, July--September 1994: Volume 13, Number 3, Part 2

International Nuclear Information System (INIS)

1994-12-01

This compilation summarizes significant enforcement actions that have been resolved during one quarterly period (July--September 1994) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to medical licensees with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication

Towards the development of a scientifically accountable, comprehensive and integrated national road traffic safety databank in South Africa

CSIR Research Space (South Africa)

Mynhardt, DC

2014-07-01

Full Text Available Transport Conference, CSIR Convention Centre, Pretoria, 7-10 July 2014 Towards the development of a scientifically accountable, comprehensive and integrated national road traffic safety databank in South Africa D. C. MYNHARDT Council for Scientific...

The emergence of number

CERN Document Server

Crossley, John N

1987-01-01

This book presents detailed studies of the development of three kinds of number. In the first part the development of the natural numbers from Stone-Age times right up to the present day is examined not only from the point of view of pure history but also taking into account archaeological, anthropological and linguistic evidence. The dramatic change caused by the introduction of logical theories of number in the 19th century is also treated and this part ends with a non-technical account of the very latest developments in the area of Gödel's theorem. The second part is concerned with the deve

Emerging accounting trends accounting for leases.

Science.gov (United States)

Valletta, Robert; Huggins, Brian

2010-12-01

A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though guidance and a final rule are not expected until mid-2011. This article highlights a number of considerations from the lessee point of view.

The text of the agreement of 22 July 1977 between Argentina and the Agency for the application of safeguards in connection with a co-operation agreement between Argentina and Canada

International Nuclear Information System (INIS)

1995-01-01

The Agreement between the Republic of Argentina, the Federative Republic of Brazil, the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials and the International Atomic Energy Agency for the Application of Safeguards came into force on 4 March 1994. As a result of the coming into force of the aforesaid Agreement for Argentina, the application of safeguards under the Agreement of 22 July 1977 between Argentina and the IAEA for the application of safeguards in connection with a co-operation agreement between Argentina and Canada has been suspended

ONR Far East Scienticic Bulletin. Volume 11, Number 4, October-December 1986,

Science.gov (United States)

1986-12-01

pellet, the energy becomes on the order of 50 MJ. If this energy is supplied by a capacitor bank, the volume of the bank becomes gigantic , provided that...ku, Tokyo 171 July International Congress of Kyoto, Japan Endocrine Society 17-23 Endocrinology Japan c/o Seirenkaikan N.A.-F1,5OO-42,000 Kyoto

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

Directory of Open Access Journals (Sweden)

David Sukardi Kodrat

2006-01-01

Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.

Communication dated 4 July 2008 received from the Permanent Mission of Mongolia to the Agency concerning implementation of the law of Mongolia on its nuclear-weapon-free status

International Nuclear Information System (INIS)

2008-01-01

The Secretariat has received a Note Verbale dated 4 July 2008 from the Permanent Mission of Mongolia requesting that information pertaining to the law of Mongolia on its nuclear-weapon-free status be circulated as an information document. The Note Verbale and, as requested therein, the attachment thereto, are circulated herewith for the information of Member States

Solar-Geophysical Data Number 553, September 1990. Part 1 (prompt reports). Data for August 1990, July 1990 and late data

International Nuclear Information System (INIS)

Coffey, H.E.

1990-09-01

;Contents: Detailed index for 1990; Data for August 1990--Solar-terrestrial environment, IUWDS alert periods (Advance and Worldwide), Solar activity indices, Solar flares, Solar radio emission, Standford mean solar magnetic field; Data for July 1990--Solar active regions, Sudden ionospheric disturbances, Solar radio spectral observations, Cosmic ray measurements by neutron monitor, Geomagnetic indices; Late data--Solar radio spectral Bleien and Ondrejov Jun 90, Cosmic ray Huancayo Jun 90, Geomagnetic activity indices May-Jun 90

Connecting Neural Coding to Number Cognition: A Computational Account

Science.gov (United States)

Prather, Richard W.

2012-01-01

The current study presents a series of computational simulations that demonstrate how the neural coding of numerical magnitude may influence number cognition and development. This includes behavioral phenomena cataloged in cognitive literature such as the development of numerical estimation and operational momentum. Though neural research has…

Summer Camp July 2017 - Registration

CERN Multimedia

EVE et École

2017-01-01

The CERN Staff Association’s Summer Camp will be open for children from 4 to 6 years old during four weeks, from 3 to 28 July. Registration is offered on a weekly basis for 450 CHF, lunch included. This year, the various activities will revolve around the theme of the Four Elements. Registration opened on 20 March 2017 for children currently attending the EVE and School of the Association. It will be open from 3 April for children of CERN Members of Personnel, and starting from 24 April for all other children. The general conditions are available on the website of the EVE and School of CERN Staff Association: http://nurseryschool.web.cern.ch. For further questions, please contact us by email at Summer.Camp@cern.ch.

Does Individual Gambling Behavior Vary across Gambling Venues with Differing Numbers of Terminals? An Empirical Real-World Study using Player Account Data.

Science.gov (United States)

Sagoe, Dominic; Pallesen, Ståle; Griffiths, Mark D; Mentzoni, Rune A; Leino, Tony

2018-01-01

Research examining gambling behavior via experiments, self-report, and/or observation presents many methodical challenges particularly in relation to objectivity. However, the use of player account-based gambling data provides purely objective data. Based on this real-world data, the primary aim of the present study was to examine gambling behavior in gambling venues with different numbers of gambling terminals (i.e., venues with one terminal; 2-5 terminals; 6-10 terminals; 11-16 terminals). Player account-based gambling data aggregated over a year (2015) amounting to 153,379 observations within 93,034 individual gamblers (males = 74%; mean age = 44.1, SD = 16.4 years) were analyzed. Gambling frequency was highest in venues with 2-5 terminals (54.5%) and lowest in venues with 11-16 terminals (1.6%). Approximately half of the sample (52.5%) gambled in only one venue category, with the majority (81.5%) preferring venues with 2-5 terminals present. Only 0.8% of the sample gambled in all four venue categories. Compared to venues with one terminal, venues with two or more terminals were associated with gamblers placing more bets, and spending more time and money per session. However, gamblers had higher losses (albeit small) in venues with one terminal compared to venues with 2-5 terminals. No differences in net outcome were found between venues with one terminal and those with 6-10 and 11-16 terminals. Overall, the present study demonstrates that in the natural gambling environment, gambling behavior is reinforced in venues with multiple terminals.

Enforcement actions: significant actions resolved. Quarterly progress report, July-September 1985. Volume 4, No. 3

International Nuclear Information System (INIS)

1985-11-01

This compilation summarizes significant enforcement actions that have been resolved during one quarterly period (July-September 1985) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to licensees with respect to these enforcement actions, and the licensees' responses. It is anticipated that the information in this publication will be widely disseminated to managers and employees engaged in activities licensed by the NRC, in the interest of promoting public health and safety as well as common defense and security

Solar eclipse effects of 22 July 2009 on Sporadic-E

Directory of Open Access Journals (Sweden)

G. Chen

2010-02-01

Full Text Available The total solar eclipse of 22 July 2009, was visible from some regions of China and the intense sporadic-E (Es that broke out during the solar eclipse period over the eastern China provided a unique chance to study solar eclipse effects on the Es-layer. The ground based high-frequency (HF vertical-incidence and oblique-incidence backscatter radio systems in Wuhan and an HF oblique receivers located in Suzhou were operated to detect the Es-layer. The vertical, oblique and backscatter ionograms of 22 and 23 July were recorded, processed and analyzed. The analyzing results show that the critical frequency of Es, the hop number and power of the rays transmitted from Wuhan to Suzhou as well as the Doppler frequency shift of the one-hop oblique-incidence waves reflected by the Es-layer all increased during the solar eclipse period. These variations are displayed in the paper and explained to be induced by the wind-field, which is produced by the powerful meridional air flows from the sunshine region to the moon's shadow.

Solar eclipse effects of 22 July 2009 on Sporadic-E

Directory of Open Access Journals (Sweden)

G. Chen

2010-02-01

Full Text Available The total solar eclipse of 22 July 2009, was visible from some regions of China and the intense sporadic-E (Es that broke out during the solar eclipse period over the eastern China provided a unique chance to study solar eclipse effects on the Es-layer. The ground based high-frequency (HF vertical-incidence and oblique-incidence backscatter radio systems in Wuhan and an HF oblique receivers located in Suzhou were operated to detect the Es-layer. The vertical, oblique and backscatter ionograms of 22 and 23 July were recorded, processed and analyzed. The analyzing results show that the critical frequency of Es, the hop number and power of the rays transmitted from Wuhan to Suzhou as well as the Doppler frequency shift of the one-hop oblique-incidence waves reflected by the Es-layer all increased during the solar eclipse period. These variations are displayed in the paper and explained to be induced by the wind-field, which is produced by the powerful meridional air flows from the sunshine region to the moon's shadow.

Licensee contractor and vendor inspection status report: Quarterly report, July--September 1997. Volume 21, Number 3

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-11-01

A fundamental premise of the US Nuclear Regulatory Commission (NRC) licensing and inspection program is that licensees are responsible for the proper construction and safe and efficient operation of their nuclear power plants. The Federal government and nuclear industry have established a system for the inspection of commercial nuclear facilities to provide for multiple levels of inspection and verification. Each licensee, contractor, and vendor participates in a quality verification process in compliance with requirements prescribed by the NRC`s rules and regulations (Title 10 of the Code of Federal Regulations). The NRC does inspections to oversee the commercial nuclear industry to determine whether its requirements are being met by licensees and their contractors, while the major inspection effort is performed by the industry within the framework of quality verification programs. This periodical covers the results if inspections that were performed by the NRC`s Special Inspection Branch, Vendor Inspection Section, and that were distributed to the inspected organizations during the period from July through September 1997.

Licensee contractor and vendor inspection status report: Quarterly report, July - September 1997. Volume 21, Number 3

International Nuclear Information System (INIS)

1997-11-01

A fundamental premise of the US Nuclear Regulatory Commission (NRC) licensing and inspection program is that licensees are responsible for the proper construction and safe and efficient operation of their nuclear power plants. The Federal government and nuclear industry have established a system for the inspection of commercial nuclear facilities to provide for multiple levels of inspection and verification. Each licensee, contractor, and vendor participates in a quality verification process in compliance with requirements prescribed by the NRC's rules and regulations (Title 10 of the Code of Federal Regulations). The NRC does inspections to oversee the commercial nuclear industry to determine whether its requirements are being met by licensees and their contractors, while the major inspection effort is performed by the industry within the framework of quality verification programs. This periodical covers the results if inspections that were performed by the NRC's Special Inspection Branch, Vendor Inspection Section, and that were distributed to the inspected organizations during the period from July through September 1997

Providing System Compliance Training to Accountants of a Global Pharmaceutical Company: The Switzerland Case

Science.gov (United States)

Leschinsky, Maribeth; Messemer, Jonathan E.

2010-01-01

On July 30, 2002, President George W. Bush signed the Sarbanes-Oxley Act of 2002 into law. The legislation was crafted by the United States Congress to address issues related to accounting improprieties which came to light during the Enron scandal. The specific purpose of the legislation was "To protect investors by improving the accuracy and…

[Qualitative survey of the law of 5 July 2011 in the field of psychiatry].

Science.gov (United States)

Cambier, Gentiane; Bougerol, Thierry; Micheletti, Pierre

2013-01-01

The law of 5 July 2011 concerning the rights and protection of subjects in psychiatric care and the modalities of their management has been severely criticized and often rejected, both before and following its application in August 2011. This study was designed to describe and compare perceptions of this law by actors in the field, six months after application of the law. This qualitative study based on twenty-four interviewees from Isère and Savoie - including psychiatrists, judges, patients and families - shows that this law is not completely rejected in practice and that it provides a number of advantages: independent view of a judge, an initial observation period, rapid management for isolated patients presenting an immediately life-threatening risk, improvement of mandatory outpatient healthcare. However, the law of 5 July 2011 also raises a number of problems: hospital leave for more than twelve hours was strictly limited by the initial text; complex relationships between justice and psychiatry; insufficient funding; hearings are problematic as they are held early, in public, and sometimes outside of hospitals; excessive number of medical certificates; certain parts of the text are unclear. As is already the case for some of these issues (law of 23 September 2013), these problems should be resolved in order to ensure better law enforcement.

Subtelomeric Copy Number Variations: The Importance of 4p/4q Deletions in Patients with Congenital Anomalies and Developmental Disability.

Science.gov (United States)

Novo-Filho, Gil M; Montenegro, Marília M; Zanardo, Évelin A; Dutra, Roberta L; Dias, Alexandre T; Piazzon, Flavia B; Costa, Taís V M M; Nascimento, Amom M; Honjo, Rachel S; Kim, Chong A; Kulikowski, Leslie D

2016-01-01

The most prevalent structural variations in the human genome are copy number variations (CNVs), which appear predominantly in the subtelomeric regions. Variable sizes of 4p/4q CNVs have been associated with several different psychiatric findings and developmental disability (DD). We analyzed 105 patients with congenital anomalies (CA) and developmental and/or intellectual disabilities (DD/ID) using MLPA subtelomeric specific kits (P036 /P070) and 4 of them using microarrays. We found abnormal subtelomeric CNVs in 15 patients (14.3%), including 8 patients with subtelomeric deletions at 4p/4q (53.3%). Additional genomic changes were observed at 1p36, 2q37.3, 5p15.3, 5q35.3, 8p23.3, 13q11, 14q32.3, 15q11.2, and Xq28/Yq12. This indicates the prevalence of independent deletions at 4p/4q, involving PIGG, TRIML2, and FRG1. Furthermore, we identified 15 genes with changes in copy number that contribute to neurological development and/or function, among them CRMP1, SORCS2, SLC25A4, and HELT. Our results highlight the association of genes with changes in copy number at 4p and 4q subtelomeric regions and the DD phenotype. Cytogenomic characterization of additional cases with distal deletions should help clarifying the role of subtelomeric CNVs in neurological diseases. © 2016 S. Karger AG, Basel.

United States Nuclear Regulatory Commission Staff Practice and Procedure Digest. Commission, Appeal Board and Licensing Board decisions, July 1972-December 1985. Digest No. 4, Revision No. 2

International Nuclear Information System (INIS)

1986-08-01

This Revision 2 of the fourth edition of the NRC Staff Practice and Procedure Digest contains a digest of a number of Commission, Atomic Safety and Licensing Appeal Board, and Atomic Safety and Licensing Board decisions issued during the period July 1, 1972 to December 31, 1985, interpreting the NRC's Rules of Practice in 10 CFR Part 2. This Revision 2 replaces in part earlier editions and supplements and includes appropriate changes reflecting the amendment to the Rules of Practice effective December 31, 1985. Topics covered include prehearing and posthearing matters, herings, appeals, and general matters

Market bulletin - July 1990

International Nuclear Information System (INIS)

1990-01-01

This bulletin deals with the brazilian electric power consumption in July 1990, containing data about the total consumption, the growth rates, the special tariffs, and the monthly evolution in each brazilian region. (C.G.C.)

IMAGING SPECTROSCOPY ON PREFLARE CORONAL NONTHERMAL SOURCES ASSOCIATED WITH THE 2002 JULY 23 FLARE

International Nuclear Information System (INIS)

Asai, Ayumi; Nakajima, Hiroshi; Shimojo, Masumi; Yokoyama, Takaaki; Masuda, Satoshi; Krucker, Saem

2009-01-01

We present a detailed examination on the coronal nonthermal emissions during the preflare phase of the X4.8 flare that occurred on 2002 July 23. The microwave (17 GHz and 34 GHz) data obtained with Nobeyama Radioheliograph, at Nobeyama Solar Radio Observatory and the hard X-ray (HXR) data taken with RHESSI obviously showed nonthermal sources that are located above the flare loops during the preflare phase. We performed imaging spectroscopic analyses on the nonthermal emission sources both in microwaves and in HXRs, and confirmed that electrons are accelerated from several tens of keV to more than 1 MeV even in this phase. If we assume the thin-target model for the HXR emission source, the derived electron spectral indices (∼4.7) is the same value as that from microwaves (∼4.7) within the observational uncertainties, which implies that the distribution of the accelerated electrons follows a single power law. The number density of the microwave-emitting electrons is, however, larger than that of the HXR-emitting electrons, unless we assume low-ambient plasma density of about 1.0 x 10 9 cm -3 for the HXR-emitting region. If we adopt the thick-target model for the HXR emission source, on the other hand, the electron spectral index (∼6.7) is much different, while the gap of the number density of the accelerated electrons is somewhat reduced.

The upgrade of nuclear material accounting system at KAERI

International Nuclear Information System (INIS)

Kim, Hyun Jo; Kim, Hyun Sook; Park, Ho Jun; Ko, Han Suk; Lee, Byung Doo

2010-01-01

The agreement between the government of Republic Of Korea (ROK) and the IAEA for the application of safeguards was signed and entered into force in 1975. The Additional Protocol (AP) to the Safeguards Agreement between the ROK and the IAEA was signed in 1999 and entered into force on 19 February 2004. Also, Implementation of Integrated Safeguards (IS) was started on 1 July, 2008 after a draw of the broader conclusion. The IAEA provides 2 hours notification for Random Interim Inspection (RII) under IS. For RII, the facility has to prepare the inspection documents in a short time. Therefore, KAERI (Korea Atomic Energy Research Institute) developed a new computerized nuclear material accounting system named KASIS (KAERI Safeguards Information treatment System) to treat the data by on-line for RII. For the efficient IS implementation, KAERI has a plan to upgrade the system to reflect the accounting approaches or reporting procedure according to facility characteristic. This paper describes the upgrade of the nuclear material accounting system and the efforts to reduce the burden of the facility operators

Accounting for model error in air quality forecasts: an application of 4DEnVar to the assimilation of atmospheric composition using QG-Chem 1.0

Directory of Open Access Journals (Sweden)

E. Emili

2016-11-01

Full Text Available Model errors play a significant role in air quality forecasts. Accounting for them in the data assimilation (DA procedures is decisive to obtain improved forecasts. We address this issue using a reduced-order coupled chemistry–meteorology model based on quasi-geostrophic dynamics and a detailed tropospheric chemistry mechanism, which we name QG-Chem. This model has been coupled to the software library for the data assimilation Object Oriented Prediction System (OOPS and used to assess the potential of the 4DEnVar algorithm for air quality analyses and forecasts. The assets of 4DEnVar include the possibility to deal with multivariate aspects of atmospheric chemistry and to account for model errors of a generic type. A simple diagnostic procedure for detecting model errors is proposed, based on the 4DEnVar analysis and one additional model forecast. A large number of idealized data assimilation experiments are shown for several chemical species of relevance for air quality forecasts (O3, NOx, CO and CO2 with very different atmospheric lifetimes and chemical couplings. Experiments are done both under a perfect model hypothesis and including model error through perturbation of surface chemical emissions. Some key elements of the 4DEnVar algorithm such as the ensemble size and localization are also discussed. A comparison with results of 3D-Var, widely used in operational centers, shows that, for some species, analysis and next-day forecast errors can be halved when model error is taken into account. This result was obtained using a small ensemble size, which remains affordable for most operational centers. We conclude that 4DEnVar has a promising potential for operational air quality models. We finally highlight areas that deserve further research for applying 4DEnVar to large-scale chemistry models, i.e., localization techniques, propagation of analysis covariance between DA cycles and treatment for chemical nonlinearities. QG-Chem can provide a

Federal Constitutional Court, decision of 8 July 1982 ('Whyl')

International Nuclear Information System (INIS)

Anon.

1984-01-01

The Federal Constitutional Court with its decision of July 8, 1982 dismissed the action of the Sasbach Gemeinde which launched an appeal against the judgments of the Baden-Wuerttemberg Higher Administrative Court (of Oct. 17, 1980) and the Federal Administrative Court (of July 17, 1980), by which actions of said Gemeinde to annul the construction licence for unit I (South) of the Wyhl reactor were dismissed. The Federal Constitutional Court decision states that the Gemeinde as a corporate body, and not acting to perform its duties as a local authority, may not claim legal protection on the basis of Art. 14, para. 1, sentence 1 of the Basic Law. Also, the decision states, the interpretation and appropriate application of section 3, (1) of the Nuclear Installations Ordinance does not represent an infringement of the rights guaranteed by Art. 19, para. 4, sencentence 1 of the Basic Law. Nor could the Court see any reasons indicating an offense against Art. 103, (1) of the Basic Law. (HP) [de

Nuclear safety. Volume 36, Number 2, July--December 1995

Energy Technology Data Exchange (ETDEWEB)

None

1995-12-01

The primary scope of the journal is safety in the design, construction, operation, and decommissioning of nuclear power reactors worldwide and the research and analysis activities that promote this goal, but it also encompasses the safety aspects of the entire nuclear fuel cycle, including fuel fabrication, spent-fuel processing and handling, and nuclear waste disposal, the handling of fissionable materials and radioisotopes, and the environmental effects of all these activities. The following subjects are covered here: (1) the Chernobyl accident; (2) general safety considerations; (3) accident analysis; (4) design features; (5) environmental effects; (6) operating experiences; (7) US NRC information and analyses; and (8) recent developments. Selected papers are indexed separately for inclusion in the Energy Science and Technology Database.

Parametric Blade Study Test Report Rotor Configuration. Number 4

Science.gov (United States)

1988-11-01

Figure 2. The rotor shaft is mounted on an oil-damped roller bearing at the forward location and a ball bearing at the aft location; radial runout does...thermodynamic properties. 22 d. Corrections were made to measured compressor temperatures and pressures, facility flowrate, and rotor wheel speed to...1152 .Z660 .1024 STRM- BLADE BLADE WHEEL LINE SECT. LEAN SPEED NUMBER ANGLE ANGLE 1 -55.15 7.32 1497.9 2 -53.85 8.09 1434.7 3 -52.96 7.11 1372.1 4

USSR Report. Space Biology and Aerospace Medicine. Volume 15, Number 4, July-August 1981.

Science.gov (United States)

1981-09-28

then neomycin and monomycin. For example, none of the 411 tested strains was resistant to peni - cillin or erythromycin, but all were resistant to...organism. It is expressly stabilization of relative weight of internal organs and endocrine glands, rather than reaching puberty , which occurs in rats

The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting

Directory of Open Access Journals (Sweden)

Sandeep Goel

2016-09-01

Full Text Available The Accrual basis of accounting has always found favour amongst corporate practitioners of earnings management. There have been extensive studies on earnings management, focusing on earnings hazards. This paper contributes to the literature by showing market inclination to accrual basis of accounting as motivated by a desire for earnings management. It analyzes the sample units’ performance in regard to accrual-indicators vs. cash-indicators and their pervasiveness on stock pricing in India. In India, the corporate ownership model is the Promoter Dominated Shareholders Model (PDSHM which makes this study unique in highlighting earnings management motivation. The units show a market preference for accrual numbers and motivation for earnings management as clear in their stock pricing behavior. I hope the study improves investors’ perception of the reliability of a firm’s performance, as measured by earnings. It is of use to the users of financial accounting and corporate finance globally for rationalizing the motivation behind earnings manipulation by the management.

ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION

Directory of Open Access Journals (Sweden)

DORU CÎRNU

2015-12-01

Full Text Available In the world today the need for improvement the business management quality assumes significant change in organization and mode of business management. Establishing of appropriate level, structure and authority of business management depends in most cases on the size, number of employees, complexness of technological and business process, market position and other factors. Development of a business requires decentralization of operative functions. The decentralization of a business means the increase of operative activities control of greater number of managers in such a business. An important segment that so far was neither sufficiently applied in the romanian practice, not sufficiently treated is a system of responsibility. One of the aims of this research is also stimulation of more intensive activities on initiating the process of accounting modernisation. First of all, on the improvement and more rational legal accounting regulation and motivation of professional accountants organization for quicker development of contemporary accounting principles and standards in compliance with tendencies of the european environment. The known experiences just point to the necessity of more complex perception of place and role of the management accounting and within it of the system of accounting responsibility in preparing of business plans and buget, in creation of development and investment policy. Therefore, the system of accounting responsibility should eneble monitoring and control of actual operational activities of each part of decentralized business. The process of performance evaluation and accounting responsibility in a descentralized business organization represents a significant element of an internal control system and in that sense the emphasis was put on that fact in this paper.

3-mountain and 4-world: the numbers of the banquet of Quechua offerings

Directory of Open Access Journals (Sweden)

David Lorente Fernández

2010-12-01

Full Text Available The Quechua offerings in the South of Peru are banquets dedicated to the Pachamama and the Apus, and at the same time, are elaborated mathematical systems controlled by sophisticated operations. Using two principal numbers, 3 and 4, the religious specialist is capable of transmitting polysemic messages. Through the number 3, the religious specialist refers to the people, landscapes and mountains, in sum, to «persons» able to interact among themselves. The number 3 appears in the k’intus, composed of coca leaves, also in the prayers said during the process of the offering ritual. On the contrary, the number 4 does not indicate relationships but spatial forms: it is a geometrical operator that is constructed of the ceremonial square napkin (unk’uña and paper in which the offering is completely wrapped to make the offering a miniature world, containing the «four directions of the world.» Using these numbers, the religious specialist can recreate the cosmos, establish covenants with the gods and define new situations favorable to the life of Quechuas.

Extension of anisotropic effective medium theory to account for an arbitrary number of inclusion types

Science.gov (United States)

Myles, Timothy D.; Peracchio, Aldo A.; Chiu, Wilson K. S.

2015-01-01

The purpose of this work is to extend, to multi-components, a previously reported theory for calculating the effective conductivity of a two component mixture. The previously reported theory involved preferentially oriented spheroidal inclusions contained in a continuous matrix, with inclusions oriented relative to a principle axis. This approach was based on Bruggeman's unsymmetrical theory, and is extended to account for an arbitrary number of different inclusion types. The development begins from two well-known starting points; the Maxwell approach and the Maxwell-Garnett approach for dilute mixtures. It is shown that despite these two different starting points, the final Bruggeman type equation is the same. As a means of validating the developed expression, comparisons are made to several existing effective medium theories. It is shown that these existing theories coincide with the developed equations for the appropriate parameter set. Finally, a few example mixtures are considered to demonstrate the effect of multiple inclusions on the calculated effective property. Inclusion types of different conductivities, shapes, and orientations are considered and each of the aforementioned properties is shown to have a potentially significant impact on the calculated mixture property.

Synthesis of issues presented during the national committee for the follow-up of measures for radiotherapy of the 7 July 2011

International Nuclear Information System (INIS)

2011-08-01

This report analyses the status of actions undertaken from July 2010 to July 2011 and regarding the support to the evolution of radiotherapy professions and care organization (increasing the number of radiotherapists, the possibility of welcoming radio-physics trainees, supporting the profession of technician in dosimetry), the vigilance system in radiotherapy, the implementation of authorizations and agreement criteria, and the 2009-2013 'cancer' plan for a better safety and quality of radiotherapy conditions

Does Individual Gambling Behavior Vary across Gambling Venues with Differing Numbers of Terminals? An Empirical Real-World Study using Player Account Data

Directory of Open Access Journals (Sweden)

Dominic Sagoe

2018-02-01

Full Text Available Research examining gambling behavior via experiments, self-report, and/or observation presents many methodical challenges particularly in relation to objectivity. However, the use of player account-based gambling data provides purely objective data. Based on this real-world data, the primary aim of the present study was to examine gambling behavior in gambling venues with different numbers of gambling terminals (i.e., venues with one terminal; 2–5 terminals; 6–10 terminals; 11–16 terminals. Player account-based gambling data aggregated over a year (2015 amounting to 153,379 observations within 93,034 individual gamblers (males = 74%; mean age = 44.1, SD = 16.4 years were analyzed. Gambling frequency was highest in venues with 2–5 terminals (54.5% and lowest in venues with 11–16 terminals (1.6%. Approximately half of the sample (52.5% gambled in only one venue category, with the majority (81.5% preferring venues with 2–5 terminals present. Only 0.8% of the sample gambled in all four venue categories. Compared to venues with one terminal, venues with two or more terminals were associated with gamblers placing more bets, and spending more time and money per session. However, gamblers had higher losses (albeit small in venues with one terminal compared to venues with 2–5 terminals. No differences in net outcome were found between venues with one terminal and those with 6–10 and 11–16 terminals. Overall, the present study demonstrates that in the natural gambling environment, gambling behavior is reinforced in venues with multiple terminals.

Medical Surveillance Monthly Report (MSMR). Volume 16, Number 4, April 2009

Science.gov (United States)

2009-04-01

years, sexually-transmitted infections (due to chlamydia, gonorrhea , syphilis, and nongonococcal urethritis) accounted for most (n=17,535; 87.4%) of...3 3 2 5 1 Ehrlichiosis 0 2 2 3 2 Encephalitis 3 1 0 1 0 Filariasis 1 0 0 0 0 Giardiasis 37 35 16 23 43 Gonorrhea 1,977 1,821 1,818 1,872 2,126 H. infl...0 0 E. coli O157:H7 1 2 2 2 0 Ehrlichiosis 0 2 1 2 1 Encephalitis 0 0 0 0 0 Filariasis 1 0 0 0 0 Giardiasis 21 17 11 13 17 Gonorrhea 1,398 1,501

Energy situation. July 2000

International Nuclear Information System (INIS)

2000-08-01

This report makes a status of the French energy consumption, demand, import and export since January 1998 and up to July 2000. Details are given separately for primary energy, solid mineral fuels, petroleum products, natural gas and electric power. (J.S.)

Critical exponents for square lattice trails with a fixed number of vertices of degree 4

International Nuclear Information System (INIS)

James, E W; Soteros, C E

2002-01-01

We prove several previously conjectured results about the number of n-edge trails and n-edge embeddings of Eulerian graphs, each with a fixed number, k, of degree 4 vertices, in the lattice Z 2 . In particular, under the assumption that the relevant critical exponents exist, we prove that the difference between the critical exponent for closed trails (Eulerian graph embeddings) and that for self-avoiding circuits (polygons) is exactly k, the number of degree 4 vertices. Similarly, we prove that the difference between the critical exponent for either open trails or open Eulerian graph embeddings and that for self-avoiding walks is also k. These results are proved by establishing upper and lower bounds for the number of n-edge embeddings of closed (open) Eulerian graphs with k vertices of degree 4 in terms of the number of n-edge self-avoiding polygons (walks). The lower bounds are proved using a Kesten pattern theorem argument and the upper bounds are established by developing (based on a detailed case analysis) a method for removing vertices of degree 4 from an embedding by altering at most a constant (independent of n) number of vertices and edges of the embedding. The work presented here extends and improves the arguments first given in the work of Zhao and Lookman (1993 J. Phys. A: Math. Gen. 26 1067-76)

Impact of Non Accounting Information on The Value Relevance of Accounting Information: The Case of Jordan

Directory of Open Access Journals (Sweden)

DHIAA SHAMKI

2013-07-01

Full Text Available The paper presents empirical evidence about the impact of firm’s shareholders number as non accounting information on the value relevance of its earnings and book value of equity as accounting information for Jordanian industrial firms for the period from 1993 to 2002. Employing the return regression analysis and using shareholders number in two proxies namely local and foreign shareholders number, the findings of the study are fourfold. First, Individual earnings are value relevant while book value is irrelevant. Second, combining earnings with book value leads both of them to be irrelevant. Third, extending local shareholders number has significant impact on the value relevance of individual and combined earnings. Forth, extending foreign shareholders number has significant impact on the value relevance of individual book value and combined earnings. Since studies on the value relevance of these variables have neglected Jordan (and the Middle Eastern region, the study is the first especially in Jordan that tries to fill this gap by examiningthe impact of shareholders numbers on the value relevance of earnings and book valueto indicate firm value.

23 and 24 July 2014 - Professor M. Beasley

CERN Multimedia

Gadmer, Jean-Claude

2014-01-01

President of the American Physical Society, Prof. M. Beasley signing the Guest Book with Director-General, R. Heuer on the 23th July 2014 and visiting the LHC tunnel at point 5 with Technology Department, L. Bottura on the 24th July 2014.

Miss Julie: A Psychoanalytic Study

Directory of Open Access Journals (Sweden)

Sonali Jain

2015-10-01

Full Text Available Sigmund Freud theorized that ‘the hero of the tragedy must suffer…to bear the burden of tragic guilt…(that lay in rebellion against some divine or human authority.’ August Strindberg, the Swedish poet, playwright, author and visual artist, like Shakespeare before him, portrayed insanity as the ultimate of tragic conflict. In this paper I seek to explore and reiterate the dynamics of human relationships that are as relevant today as they were in Strindberg’s time. I propose to examine Strindberg’s Miss Julie, a play set in nineteenth century Sweden, through a psychoanalytic lens. The play deals with bold themes of class and sexual identity politics. Notwithstanding the progress made in breaking down gender barriers, the inequalities inherent in a patriarchal system persist in modern society. Miss Julie highlights these imbalances. My analysis of the play deals with issues of culture and psyche, and draws on Freud, Melanie Klein, Lacan, Luce Irigaray and other contemporary feminists. Miss Julie is a discourse on hysteria, which is still pivotal to psychoanalysis. Prominent philosophers like Hegel and the psychoanalyst Jacques Lacan have written about the dialectic of the master and the slave – a relationship that is characterized by dependence, demand and cruelty. The history of human civilization shows beyond any doubt that there is an intimate connection between cruelty and the sexual instinct. An analysis of the text is carried out using the sado-masochistic dynamic as well the slave-master discourse. I argue that Miss Julie subverts the slave-master relationship. The struggle for dominance and power is closely linked with the theme of sexuality in the unconscious. To quote the English actor and director Alan Rickman, ‘Watching or working on the plays of Strindberg is like seeing the skin, flesh and bones of life separated from each other. Challenging and timeless.’

Bibliography of Soviet Laser Developments, Number 48 July-August 1980.

Science.gov (United States)

1981-07-01

80, 8Ye4) IV. SOURCE ABBREVIATIONS (CIRC Codens) APP (ATPLB) Acta physica polonica * BWAT (BWATA) Biuletyn Wojskowej akademji technicznej J...Ois (OPSPA) Optika i spektroskopiya OMP (OPMPA) Optlko-mekhanicheskax’a promysh lennost’ PSS (PSSAB) Physica Status Solidi (A). Applied Research PTE...Dinamika izluchayushchego gaza. no. 3, Moskva, 1980. Sb23 Acta Universitatis Palackianae Olomucensis. Facultas rerum naturalium. v. 61, Olomouc, 1979

Summary of activities July 1979 - July 1980

International Nuclear Information System (INIS)

1980-07-01

The main areas of activity of the Netherlands Energy Research Foundation ECN have been briefly described for the period 1st July 1979 - 30th June 1980. The progress of the research in the fields of fission energy, fusion energy, superconductivity, combustion energy, wind energy and non-energy applications of nuclear fission has shortly been given. The management of the Project Office of Energy Research and of the Energy Research Centre in the coordination of the national research programmes has been mentioned. Information on organization and staffing applies to the latter date. The financial figures at the end are taken from the latest annual report (in Dutch) and refer to the calendar year 1979

Bibliography of Soviet Laser Developments, Number 72, July - August 1984.

Science.gov (United States)

1985-11-01

automating experiments at the Institute of Atmospheric Physics of the USSR Academy of Sciences. CVSLAZAt, 8th. Tezisy dokladov. Part 2. IOF. Tomsk, 1984, 341...8217 4 w ~ ~ 1016. Vlokh , O.G. (LvGU). Electrodynamics in nonlinear optics . Elektrodinamika v nelineynoy optike. LvGU. L’vov, 1983, 83 p...Fizicheskiy institut im Lebedeva AN SSSR Physics Institute imeni Lebedev, Academy of Sciences USSR, Moscow FIANKuy Kuybyshevskiy filial Fizicheskogo instituta

The management accounting vocational fallacy

Directory of Open Access Journals (Sweden)

Bienkie Shuttleworth

2014-05-01

Full Text Available Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA designation. This article reports on the results of first-year accounting students’ perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers’ awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.

The text of the agreement of 8 July 1982 between Argentina and the Agency for the application of Safeguards in connection with the supply of nuclear material from the Union of Soviet Socialist Republics

International Nuclear Information System (INIS)

1995-01-01

The Agreement between the Republic of Argentina, the Federative Republic of Brazil, the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials and the International Atomic Energy Agency for the Application of Safeguards came into force on 4 March 1994. As a result of the coming into force of the aforesaid Agreement for Argentina, the application of safeguards under the Agreement of 8 July 1982 between Argentina and the IAEA for the application of safeguards in connection with the supply of nuclear material from the Union of Soviet Socialist Republics has been suspended

Powernext futuresTM statistics 31st, July 2004

International Nuclear Information System (INIS)

2004-07-01

The introduction of a power exchange in France is a direct response to the opening up of the European electricity markets. Powernext SA is a Multilateral Trading Facility in charge of managing an optional and anonymous organised exchange offering: - Day-ahead contracts for the management of volume risk on Powernext Day-Ahead TM since 21 November 2001, - Medium term contracts for the management of price risk on Powernext Futures TM since 18 June 2004. This document presents in a series of tables and graphics the July 31, 2004 update of Powernext Futures TM statistics: year, quarter and month contracts for July 2004, base-load and peak-load contracts overview from June 2004 to July 2004 (daily volume in lots, open interest by delivery year in MWh, daily settlement price of the upcoming delivery period, base-load and peak-load price spreads), and market liquidity from mid-June to end of July 2004 (average bid ask spread and availability). (J.S.)

The ideal number of lemmas in an ideal accounting dictionary

DEFF Research Database (Denmark)

Bergenholtz, Henning; Norddahl, Bjarni

2014-01-01

no clear rules or methods to avoid lemma flooding. Now we will try the same kind of analysis of log files for the English-Danish and the Danish-English Accounting Dictionaries. We see here that there are differences between different dictionaries (monolingual for English and Danish and bilingual......Lemma lacunas in dictionaries are a traditional focus area for lexicographers, but the opposite problem, which we choose to call lemma flooding, has received very little attention. The study of this flooding could be relevant in order to save lexicographers spending thousands of hours producing...... dictionary entries which nobody reads. In Bergenholtz/Norddahl (2012) we showed that during a three-year period less than 33% of all dictionary articles out of 18 million dictionary consultations were consulted in a dictionary with 111.000 entries. We examined nine possible reasons why a given word might...

Air & Space Power Journal. Volume 27, Number 3

Science.gov (United States)

2013-06-01

Nowhere to Hide Feature 27. M. Alex Johnson and Pete Williams, “ Cops : Weeks of Planning Went into Shootings at Colo. Batman Screening,” NBC News, 20 July...Gen. Andrews Says; Calls Anti-Submarine Measures ‘Successful,’ ” New York Times, 18 July 1942, 5. 46. Holger H. Herwig, “ Slaughter in Paradise...New York, February 1943, 7, 18–19, 25–26, 30–32. 48. Herwig, “ Slaughter in Paradise,” 5–7. 49. Ibid., 4. 50. Orlando J. Pérez, “Panama: Nationalism

76 FR 79607 - Local Number Portability Porting Interval and Validation Requirements; Telephone Number Portability

Science.gov (United States)

2011-12-22

... customer's account; a positive indication that the new service provider has the authority from the customer... comments. Email: [email protected] , and include the following words in the body of the message, ``get form.'' A... telephone number associated with the customer's account; a positive indication that the new service provider...

Defense Acquisition Research Journal. Volume 19, Number 3, Issue 63, July 2012

Science.gov (United States)

2012-07-01

submit your manuscript with references in APA format (author-date-page number form of citation) as outlined in the Publication Manual of the American...Psycho- logical Association ( 6th Edition ). For all other style questions, please refer to the Chicago Manual of Style (15th Edition ). Contributors are... Publications Assistants/ Graphic Designers Janet Amedome Lisa Drobek Multimedia Assistant Noelia Perez Editing , Design, and Layout Schatz Publishing Group The

Study of nuclear material accounting. Final report, July 1, 1976--April 1, 1977

International Nuclear Information System (INIS)

Siri, W.E.; Ruderman, H.; Winsen, J.; Dresher, M.

1977-04-01

The basic result of this study was to affirm the utility of material accounting as a tool for safeguards purposes. Periodic inventories and proper interpretation of material unaccounted for (MUF) can be an effective procedure for estimating diversion and taking necessary follow-on action. We have developed a new approach in this study based upon the theory of games that eliminates many of the deficiencies of the classical statistical hypothesis testing approach. This new approach explicitly considers a malevolent Diverter as a basic ingredient of the analysis. This permits a different and more effective interpretation of MUF for safeguards purposes. At the present time MUF interpretation for major nuclear facilities cannot adequately support statements about diversion. Consequently NRC does not rely solely on MUF analysis for such statements. Diversion statements now are primarily based upon other safeguards systems and information. However, the game theoretic approach can make the periodic inventory-MUF concept work better for safeguards. With its use, MUF data by itself can be useful in directly interpreting possible unauthorized diversion of special nuclear material

Reconstruction of Effective Cloud Field Geometry from Series of Sunshine Number

Czech Academy of Sciences Publication Activity Database

Badescu, V.; Paulescu, M.; Brabec, Marek

176-177, 1 July - 1 August (2016), s. 254-266 ISSN 0169-8095 Institutional support: RVO:67985807 Keywords : cloud field geometry * sunshine number * point cloud iness Subject RIV: BB - Applied Statistics, Operational Research Impact factor: 3.778, year: 2016

Wolfgang Geiger (17 July 1921 - 3 July 2000

Directory of Open Access Journals (Sweden)

Renata Boucher-Rodoni

2000-08-01

Full Text Available Wolfgang Geiger died on the 3rd July 2000, at the age of 79. He was born on July 17th 1921 in Biel; his mother died at his birth. His childhood was spent with his father, a well-known artist, partly in Ligerz, on Lake Biel, and partly in Porto Ronco in Ticino, on Lago Maggiore. After high school in Biel, he began his University studies, first at the Swiss Federal Institute of Technology in Zürich, then in Basel, where he studied under Professor A. Portmann. During his PhD a grant from the Janggen-Pöhn foundation enabled him to work for some months at the Institut des Pêches maritimes du Maroc, in Casablanca, with Dr. J .Furnestin. In 1953 he completed his PhD on teleost fish brain. His career as a biologist began in Bern at the Eidgenossische Inspektion für Fortwesen, Jagd und Fischerei. In 1962 he was appointed head assistant (chef des travaux at the University of Geneva, in the comparative anatomy and physiology laboratory (Dr H. J. Huggel, where he discovered the joys and the limitations of teaching. He was highly regarded as a lecturer and taught in a relaxed atmosphere of mutual respect and trust, much appreciated by his students. Professor Geiger was also the main organiser of field trips to Sète, on the French Mediterranean coast, where he was in his element living on the water. He went out on the trawlers with the students and introduced them enthusiastically to the marvels of sea fauna. He was happy during those field trips and had the knack of communicating his happiness to the students.

Impact factors for Reggeon-gluon transition in N=4 SYM with large number of colours

Energy Technology Data Exchange (ETDEWEB)

Fadin, V.S., E-mail: fadin@inp.nsk.su [Budker Institute of Nuclear Physics of SD RAS, 630090 Novosibirsk (Russian Federation); Novosibirsk State University, 630090 Novosibirsk (Russian Federation); Fiore, R., E-mail: roberto.fiore@cs.infn.it [Dipartimento di Fisica, Università della Calabria, and Istituto Nazionale di Fisica Nucleare, Gruppo collegato di Cosenza, Arcavacata di Rende, I-87036 Cosenza (Italy)

2014-06-27

We calculate impact factors for Reggeon-gluon transition in supersymmetric Yang–Mills theory with four supercharges at large number of colours N{sub c}. In the next-to-leading order impact factors are not uniquely defined and must accord with BFKL kernels and energy scales. We obtain the impact factor corresponding to the kernel and the energy evolution parameter, which is invariant under Möbius transformation in momentum space, and show that it is also Möbius invariant up to terms taken into account in the BDS ansatz.

Test and evaluation of computerized nuclear material accounting methods. Final report

International Nuclear Information System (INIS)

1995-01-01

In accordance with the definition of a Material Balance Area (MBA) as a well-defined geographical area involving an Integral operation, the building housing the BFS-1 and BFS-1 critical facilities is considered to consist of one MBA. The BFS materials are in the form of small disks clad in stainless steel and each disk with nuclear material has its own serial number. Fissile material disks in the BFS MBA can be located at three key monitoring points: BFS-1 facility, BFS-2 facility and main storage of BFS fissile materials (storage 1). When used in the BFS-1 or BFS-2 critical facilities, the fissile material disks are loaded in tubes (fuel rods) forming critical assembly cores. The following specific features of the BFS MBA should be taken into account for the purpose of computerized accounting of nuclear material: (1) very large number of nuclear material items (about 70,000 fissile material items); and (2) periodically very intensive shuffling of nuclear material items. Requirements for the computerized system are determined by basic objectives of nuclear material accounting: (1) providing accurate information on the identity and location of all items in the BFS material balance area; (2) providing accurate information on location and identity of tamper-indicating devices; (3) tracking nuclear material inventories; (4) issuing periodic reports; (5) assisting with the detection of material gains or losses; (6) providing a history of nuclear material transactions; (7) preventing unauthorized access to the system and data falsification. In August 1995, the prototype computerized accounting system was installed on the BFS facility for trial operation. Information on two nuclear material types was entered into the data base: weapon-grade plutonium metal and 36% enriched uranium dioxide. The total number of the weapon-grade plutonium disks is 12,690 and the total number of the uranium dioxide disks is 1,700

The management accounting vocational fallacy

OpenAIRE

Shuttleworth, Christina Cornelia

2014-01-01

Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students’ and accounting teachers’ awareness of the CMA design...

Defense Acquisition Research Journal. Volume 20, Number 2, Issue 66, July 2013

Science.gov (United States)

2013-07-01

your manuscript with references in APA format (author-date-page number form of citation) as outlined in the Publication Manual of the American...Psychological Association ( 6th Edition ). For all other style questions, please refer to the Chicago Manual of Style (15th Edition ). Contributors are...1 7/8/2013 11:11:37 AM Report Documentation Page Form ApprovedOMB No. 0704-0188 Public reporting burden for the collection of information is

CDC WONDER: Population - Bridged-Race July 1st Estimates

Data.gov (United States)

U.S. Department of Health & Human Services — The Population - Bridged-Race July 1st Estimates online databases report bridged-race population estimates of the July 1st resident population of the United States,...

Symmetry mappings concomitant to particle-number-conservation-baryon-number conservation

International Nuclear Information System (INIS)

Davis, W.R.

1977-01-01

Four theorem serve to demonstrate that matter fields in space-time admit certain timelike symmetry mappings concomitant to the familiar notion of particle number conservation, which can be more fundamentally accounted for by a type of projective invariance principle. These particular symmetry mappings include a family of symmetry properties that may be admitted by Riemannian space-times. In their strongest form, the results obtained provide some insight relating to the conservation of baryon number

ANALYZING THE INTEGRITY OF PUBLIC ACCOUNTANT AT “CEMERLANG” PUBLIC ACCOUNTANT FIRM IN SURABAYA (PHENOMENOLOGY STUDY

Directory of Open Access Journals (Sweden)

Ratna Anggraini Aripratiwi

2017-12-01

Full Text Available This study aims to explore the deep meaning of the integrity attitudes that is experienced, felt, and performed by a public accountant in one of the famous KAP in Surabaya, KAP "Cemerlang". Revealing the attitude of the integrity of public accountant is important since there are large number of public accountants who are still dragged into fraud and violations, resulting in unethical decisions. Every public accountant has a different perspective in determining and practicing an attitude of integrity, whether to defend or even release it for a particular purpose that ultimately raises a variety of meanings of pure integrity and pragmatic integrity.

Regulation of the Bulgarian accounting system and its future perspectives

Directory of Open Access Journals (Sweden)

Snejana Basheva

2015-09-01

Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

Nuclear material accounting handbook

International Nuclear Information System (INIS)

2008-01-01

The handbook documents existing best practices and methods used to account for nuclear material and to prepare the required nuclear material accounting reports for submission to the IAEA. It provides a description of the processes and steps necessary for the establishment, implementation and maintenance of nuclear material accounting and control at the material balance area, facility and State levels, and defines the relevant terms. This handbook serves the needs of State personnel at various levels, including State authorities, facility operators and participants in training programmes. It can assist in developing and maintaining accounting systems which will support a State's ability to account for its nuclear material such that the IAEA can verify State declarations, and at the same time support the State's ability to ensure its nuclear security. In addition, the handbook is useful for IAEA staff, who is closely involved with nuclear material accounting. The handbook includes the steps and procedures a State needs to set up and maintain to provide assurance that it can account for its nuclear material and submit the prescribed nuclear material accounting reports defined in Section 1 and described in Sections 3 and 4 in terms of the relevant agreement(s), thereby enabling the IAEA to discharge its verification function as defined in Section 1 and described in Sections 3 and 4. The contents of the handbook are based on the model safeguards agreement and, where applicable, there will also be reference to the model additional protocol. As a State using The handbook consists of five sections. In Section 1, definitions or descriptions of terms used are provided in relation to where the IAEA applies safeguards or, for that matter, accounting for and control of nuclear material in a State. The IAEA's approach in applying safeguards in a State is also defined and briefly described, with special emphasis on verification. In Section 2, the obligations of the State

Accounting for social impacts and costs in the forest industry, British Columbia

International Nuclear Information System (INIS)

Gale, Robert; Gale, Fred

2006-01-01

Business reviews of the forest industry in British Colombia, Canada, typically portray an unequivocally positive picture of its financial and economic health. In doing so, they fail to consider the following six categories of social impacts and costs: (1) direct and indirect subsidies; (2) government support through investment; (3) community dependence; (4) the maintenance of public order; (5) aboriginal title; and (6) the overestimation of employment. Our findings show that conventional economic and financial accounting methods inflate the industry's net contribution to the economy. We make a number of recommendations to address this shortcoming to improve future accounting and reporting procedures

75 FR 35649 - Safety Zone; Fourth of July Fireworks, Lake Tahoe, CA

Science.gov (United States)

2010-06-23

... Zone; Fourth of July Fireworks, Lake Tahoe, CA AGENCY: Coast Guard, DHS. ACTION: Notice of enforcement of regulation. SUMMARY: The Coast Guard will enforce the Fourth of July Fireworks safety zone from 9... Fourth of July Fireworks Display in 33 CFR 165.1191 on July 3, 2010. The fireworks launch site is...

Enforcement actions: Significant actions resolved, material licensees (non-medical). Quarterly progress report, July--September 1994: Volume 13, Number 3, Part 3

International Nuclear Information System (INIS)

1994-12-01

This compilation summarizes significant enforcement actions that have been resolved during one quarterly period (July--September 1994) and includes copies of letters, Notices, and Orders sent by the Nuclear Regulatory Commission to material licensees (non-medical) with respect to these enforcement actions. It is anticipated that the information in this publication will be widely disseminated the managers and employees engaged in activities licensed by the NRC, so that actions can be taken to improve safety by avoiding future violations similar to those described in this publication

Summer Camp, July 2016

CERN Multimedia

Staff Association

2016-01-01

During the month of July, the Staff Association’s Children’s Day-Care Centre and School EVEE held a summer camp for 4- to 6-year-olds. 24 children altogether joined in on the adventures. On the summer camp, the children got to “travel” to a different continent of the world every week. Day after day, they would pass through make-believe Customs upon arrival and get their passports stamped by a “customs officer”. For the first week, we went on a trip to Africa. In the spirit of the theme, the children got to do plenty of crafts and coloring, make their own little bindles and play various games. They even had the chance to visit the Museum of Ethnography in Geneva (MEG), learn to play the balafon and make musical instruments with Sterrenlab. For the second week, we set off to discover the Americas, exploring both the South and the North. Alongside different workshops (singing, dancing, storytelling, crafts), the children could enjoy several special ac...

Modernization of instrumentation and control systems in nuclear power plants. Working materials. Proceedings of a specialists` meeting held in Garching, Germany, 4-7 July 1995

Energy Technology Data Exchange (ETDEWEB)

NONE

1996-12-31

The Specialists` Meeting on ``Modernization of Instrumentation and Control Systems in Nuclear Power Plants`` was organized by the IAEA (jointly by Division of Nuclear Power and Division of Nuclear Safety) in co-operation with Institute for Safety Technology (ISTec) and held in Garching, Germany from 4 to 7 July 1995 (The Meeting Chairman - Dr. W. Bastl). The meeting brought together experts on power plant operation with experts on application of today`s instrumentation and control technology. In this way, a match was made between those knowing the industry needs and requirements and those knowing the potentials of the technology. Refs, figs and tabs.

Polar mesosphere summer echoes during the July 2000 solar protonevent

Directory of Open Access Journals (Sweden)

V. Barabash

2004-03-01

Full Text Available The influence of the solar proton event (SPE 14–16 July 2000 on Polar Mesosphere Summer Echoes (PMSE is examined. PMSE were observed by the Esrange VHF MST Radar (ESRAD at 67°53'N, 21°06'E. The 30MHz Imaging Riometer for Ionospheric Studies IRIS in Kilpisjärvi (69°30'N, 20°47'E registered cosmic radio noise absorption caused by ionisation changes in response to the energetic particle precipitation. An energy deposition/ion-chemical model was used to estimate the density of free electrons and ions in the upper atmosphere. Particle collision frequencies were calculated from the MSISE-90 model. Electric fields were calculated using conductivities from the model and measured magnetic disturbances. The electric field reached a maximum of 91mV/m during the most intensive period of the geomagnetic storm accompanying the SPE. The temperature increase due to Joule and particle heating was calculated, taking into account radiative cooling. The temperature increase at PMSE heights was found to be very small. The observed PMSE were rather intensive and extended over the 80–90km height interval. PMSE almost disappeared above 86km at the time of greatest Joule heating on 15 July 2000. Neither ionisation changes, nor Joule/particle heating can explain the PMSE reduction. Transport effects due to the strong electric field are a more likely explanation. Key words. Meteorology and atmospheric dynamics (middle atmospheric dynamics, ionosphere (ionospheric disturbances; solar radiation and cosmic ray effects

Spectroscopy Division progress report (July 1992-June 1993)

International Nuclear Information System (INIS)

Singh, Mahavir

1994-01-01

The research and development activities of the Spectroscopy Division during the year July 1992-June 1993 are reported in the form of individual summaries. These are arranged under the headings: (1) analytical spectroscopy, (2) infrared and Raman spectroscopy, (3) atomic spectra, (4) electronic spectra, (5) laser spectroscopy, (6) synchrotron beam foil and plasma spectroscopy, (7) optics, (8) electronics and instrumentation, and (9) design, fabrication and workshop etc. The list of publications and papers presented at the various conferences, symposia, workshops etc. by the staff members of the Division during the report period is also given. (author)

17 CFR 256.01-3 - General structure of accounting system.

Science.gov (United States)

2010-04-01

... accumulated by direct charges. All employees, including officers, of the service company shall keep, within..., account numbers charged, department work order number and other code designations that facilitate proper... be maintained in a manner permitting ready analysis by prescribed accounts (with direct reference to...

Meeting the Needs of Nonpublic and Public Accountants in a 4-Year Program.

Science.gov (United States)

Palmer, Kristine N.; And Others

1997-01-01

Nonpublic (n=820) and public (n=200) accountants rated 112 knowledge and skill areas required of entry workers. Some differences in the importance of these requirements for nonpublic and public accountants have implications for accounting curriculum design. (SK)

Memory Bias in the Use of Accounting Information: An Examination of Affective Responses and Retrieval of Information in Accounting Decision Making

OpenAIRE

McBride, Freda D. H.

1998-01-01

This dissertation is based on the Kida-Smith (1995) model of "The encoding and retrievability of numerical data." It is concerned with the variable conditions under which a positive affective response (i.e., a decision or opinion that results in a positive valence) on previously viewed accounting information may and may not influence current decision-making. An affective response to accounting numbers may adversely influence decisions made based on those numbers....

Shifting accountability: a longitudinal qualitative study of diabetes causation accounts.

Science.gov (United States)

Lawton, Julia; Peel, Elizabeth; Parry, Odette; Douglas, Margaret

2008-07-01

We undertook a longitudinal qualitative study involving of 20 patients from Scotland who had type 2 diabetes. We looked at their perceptions and understandings of why they had developed diabetes and how, and why, their causation accounts had changed or remained stable over time. Respondents, all of whom were white, were interviewed four times over a 4-year period (at baseline, 6, 12 and 48 months). Their causation accounts often shifted, sometimes subtly, sometimes radically, over the 4 years. The experiential dimensions of living with, observing, and managing their disease over time were central to understanding the continuities and changes we observed. We also highlight how, through a process of removing, adding and/or de-emphasising explanatory factors, causation accounts could be used as "resources" to justify or enable present treatment choices. We use our work to support critiques of social cognition theories, with their emphasis upon beliefs being antecedent to behaviours. We also provide reflections upon the implications of our findings for qualitative research designs and sampling strategies.

Short-term energy outlook, July 1998

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-07-01

The Energy Information Administration (EIA) prepares The Short-Term Energy Outlook (energy supply, demand, and price projections) monthly for distribution on the internet at: www.eia.doe.gov/emeu/steo/pub/contents.html. In addition, printed versions of the report are available to subscribers in January, April, July and October. The forecast period for this issue of the Outlook extends from July 1998 through December 1999. Values for second quarter of 1998 data, however, are preliminary EIA estimates (for example, some monthly values for petroleum supply and disposition are derived in part from weekly data reported in EIA`s Weekly Petroleum Status Report) or are calculated from model simulations that use the latest exogenous information available (for example, electricity sales and generation are simulated by using actual weather data). The historical energy data, compiled in the July 1998 version of the Short-Term Integrated Forecasting System (STIFS) database, are mostly EIA data regularly published in the Monthly Energy Review, Petroleum Supply Monthly, and other EIA publications. Minor discrepancies between the data in these publications and the historical data in this Outlook are due to independent rounding. 28 figs., 19 tabs.

Market bulletin - July 1989

International Nuclear Information System (INIS)

1989-01-01

This bulletin deals with the brazilian electric power consumption in July 1989, containing data about the total consumption, the growth rates, the special tariffs and monthly evolution in each brazilian region. The economic indexes of industrial production, the market and the prices of electric power and petroleum products are also presented. (C.G.C.)

Factors accounting for the 4-year change in acuity in patients between 50 and 80 years.

Science.gov (United States)

Koenig, Darren E; Nguyen, Lan Chi; Parker, Katrina E; Applegate, Raymond A

2013-07-01

It is well known that acuity slowly decreases in the later decades of life. We wish to determine the extent by which 4-year longitudinal acuity changes can be accounted for by changes in optical quality, or combination of optical quality metrics and of age between 50 and 80 years. High-contrast logMAR acuity, 35 image quality metrics, 4 intraocular scatter metrics, and 4 Lens Opacification Classification System III metrics and entry age were measured on one eye of each of the 148 subjects. Acuity change between baseline and the last visit was regressed against change in each metric for all eyes and a faster changing subset of 50 eyes with a gain or loss of four or more letters. Average change across 148 subjects was a 1.6 ± 4 letter loss (t148 = 4.31, p model for faster changing eyes included change in point spread function entropy, posterior subcapsular cataract, and trefoil and baseline age (sequential r adjusted values of 0.19, 0.27, 0.32, and 0.34, respectively; p = 1.48 × 10 for the full four-factor model). The same variables entered the multiple-regression model for the full 148 data set where most of the acuity measurements were within test-retest error and accounted for less of the variance (r adjusted = 0.15, p = 2.37 × 10). Despite being near noise levels for the measurement of acuity, change in optical quality metrics was the most important factor in eyes that lost or gained four or more letters of acuity. These findings should be generalizable given that our 4-year acuity change is essentially identical to other studies and indicate that these optical quality markers can be used to help identify those on a faster track to an acuity change.

MAP3S Precipitation Chemistry Network: second periodic summary report, July 1977--June 1978

Energy Technology Data Exchange (ETDEWEB)

1979-01-01

The MAP3S Precipitation Chemistry Network consists of eight sites located in the northeastern United States. Precipitation event samples are collected by cooperating site operators, using specially developed sampling equipment. The concentration data collected over the period July 1, 1977 to July 1, 1978, are listed as a summary of the data reported monthly throughout the year. Samples were chemically analyzed at a central laboratory for 13 pollutant species - pH, conductivity, SO/sub 2/, SO/sub 4//sup =/, NH/sub 4//sup +/, NO/sub 2//sup -/, NO/sub 3//sup -/, Cl/sup -/, PO/sub 4//sup 3 -/, Na/sup +/, K/sup +/, Ca/sup + +/, and Mg/sup + +/ - using ion chromatography, automated wet chemistry, atomic absorption spectrophotometry, and electrode techniques. Second-year developments included: the installation of refrigeration equipment in all Battelle collectors; the initiation of an externally administered quality control program; and use of ion chromatography for cation as well as anion species. Supplementary research efforts included a special collector comparison study at the Pennsylvania State site and further analysis of sulfite versus sulfate deposition.

APPLYING THE PRINCIPLES OF ACCOUNTING IN

OpenAIRE

NAGY CRISTINA MIHAELA; SABĂU CRĂCIUN; ”Tibiscus” University of Timişoara, Faculty of Economic Science

2015-01-01

The application of accounting principles (accounting principle on accrual basis; principle of business continuity; method consistency principle; prudence principle; independence principle; the principle of separate valuation of assets and liabilities; intangibility principle; non-compensation principle; the principle of substance over form; the principle of threshold significance) to companies that are in bankruptcy procedure has a number of particularities. Thus, some principl...

Environmental economy account for Denmark 2004

International Nuclear Information System (INIS)

Anon.

2006-01-01

The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 5,2% from 2003 to 2004, while the contribution to the greenhouse effect decreased with 4,4%. The reserves of petroleum and natural gas increased in 2004 with 14 b.DKK to 232 b.DKK. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

Methodological aspects of network assets accounting

Directory of Open Access Journals (Sweden)

Yuhimenko-Nazaruk I.A.

2017-08-01

Full Text Available The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.

LPHYS'13: 22nd International Laser Physics Workshop (Prague, 15-19 July 2013)

Science.gov (United States)

Yevseyev, Alexander V.

2013-04-01

The 22nd annual International Laser Physics Workshop (LPHYS'13) will be held from 15-19 July 2013 in the city of Prague, Czech Republic, at the Hotel Krystal and Czech Technical University hosted this year by the Institute of Physics ASCR and Czech Technical University in Prague. LPHYS'13 continues a series of workshops that took place in Dubna, 1992; Dubna/Volga river tour, 1993; New York, 1994; Moscow/Volga river tour (jointly with NATO SILAP Workshop), 1995; Moscow, 1996; Prague, 1997; Berlin, 1998; Budapest, 1999; Bordeaux, 2000; Moscow, 2001; Bratislava, 2002; Hamburg, 2003; Trieste, 2004; Kyoto, 2005; Lausanne, 2006; León, 2007; Trondheim, 2008; Barcelona, 2009; Foz do Iguaçu, 2010; Sarajevo, 2011; and Calgary, 2012. The total number of participants this year is expected to be about 400. In the past, annual participation was typically from over 30 countries. 2013 Chairmen: Miroslav Jelinek (Czech Republic) and Pavel P Pashinin (Russia) LPHYS'13 will offer eight scientific section seminars and one general symposium: Seminar 1 Modern Trends in Laser Physics Seminar 2 Strong Field & Attosecond Physics Seminar 3 Biophotonics Seminar 4 Physics of Lasers Seminar 5 Nonlinear Optics & Spectroscopy Seminar 6 Physics of Cold Trapped Atoms Seminar 7 Quantum Information Science Seminar 8 Fiber Optics Symposium Extreme Light Technologies, Science and Applications Abstract of your presentation A one-page abstract should contain: title; list of all co-authors (the name of the speaker underlined); affiliations; correspondence addresses including phone numbers, fax numbers, e-mail addresses; and the text of the abstract. Abstracts should be sent to the following co-chairs of the scientific seminars and the symposium: Kirill A Prokhorov (Seminar 1) E-mail: cyrpro@gpi.ru Mikhail V Fedorov (Seminar 2) E-mail: fedorov@ran.gpi.ru Sergey A Gonchukov (Seminar 3) E-mail: gonchukov@mephi.ru Ivan A Shcherbakov (Seminar 4) E-mail: gbufetova@lsk.gpi.ru Vladimir A Makarov (Seminar 5) E

Adaption and Self-expression in Julie/Julia

OpenAIRE

Kanzler, Katja

2015-01-01

Julie/Julia stands out in several ways. What had begun, in 2002/2003, as a highly popular blog, in which New Yorker Julie Powell tracks her experience of cooking all the recipes in Julia Child’s classic cookbook Mastering the Art of French Cookery, became one of the first notable, commercially successful "blooks"—a neologism that denotes blogs adapted into books. As a visible sign of this achievement, The Ju-lie/Julia Project was awarded with the inaugural “Blooker Prize” in 2006. A few years...

Indexes to Nuclear Regulatory Commission issuances, July--September 1997

International Nuclear Information System (INIS)

1998-01-01

This digest and index lists the Nuclear Regulatory Commission (NRC) issuances for July to September 1997. Issuances are from the Commission, the Atomic Safety and Licensing Boards, the Administrative Law Judges, the Directors' Decisions, and the Decisions on Petitions for Rulemaking. There are five sections to this index: (1) case name index, (2) headers and digests, (3) legal citations index, (4) subject index, and (5) facility index. The digest provides a brief narrative of the issue, including the resolution of the issue and any legal references used for resolution

Accounting standards that appeal to the professional

Directory of Open Access Journals (Sweden)

Alain BURLAUD

2016-12-01

In order to observe, in a scientific manner, this evolution of the accounting standards, we conducted a content analysis of principal legislative accounting texts, international and national (France and Romania, supplemented by a lexicometric analysis. These analyses allowed us to conclude that the importance of professional judgment in accounting standards is lower at the national level than it is at the international level. However, we highlight a number of dangers related to an increased use of professional judgment: loss of comparability and transparency, increased risks for accounting professionals including auditors, and significant discrepancies in the use of professional judgment in individual or consolidated accounts

Summary of activities July 1975-July 1976

International Nuclear Information System (INIS)

1976-01-01

The covered period of the RCN activities is from July 1, 1975 to June 30, 1976, but financial figures are given for the calendar year 1975. Each section gives the background against the work of RCN. The sections are: organization, nuclear power stations, the nuclear fuel cycle, the DeBeNeLux project, helium cooled reactors, thermonuclear reactors, non-nuclear energy, utilization of the Petten Research Reactors, environmental research and external relations. A list of RCN-publications is included in this short status report on nuclear energy in the Netherlands. The developments in the energy sector are having far-reaching consequences for RCN. This is expressed in the new name Stichting Energieonderzoek Centrum Nederland (ECN), Netherlands Energy Research Foundation ECN. The Energy Study Centre will be accommodated within ECN, which also will be given responsibility for various national energy research programs

AJER VOLUME II-JULY 2014

African Journals Online (AJOL)

user

African Journal of Economic Review, Volume 1I, Issue 2, July 2014 ..... This paper also carries out the Chow-break point test (stability test) to test .... Unlike other East African countries, Rwanda has had a lot of political instabilities characterized.

Beurling generalized numbers

CERN Document Server

Diamond, Harold G; Cheung, Man Ping

2016-01-01

"Generalized numbers" is a multiplicative structure introduced by A. Beurling to study how independent prime number theory is from the additivity of the natural numbers. The results and techniques of this theory apply to other systems having the character of prime numbers and integers; for example, it is used in the study of the prime number theorem (PNT) for ideals of algebraic number fields. Using both analytic and elementary methods, this book presents many old and new theorems, including several of the authors' results, and many examples of extremal behavior of g-number systems. Also, the authors give detailed accounts of the L^2 PNT theorem of J. P. Kahane and of the example created with H. L. Montgomery, showing that additive structure is needed for proving the Riemann hypothesis. Other interesting topics discussed are propositions "equivalent" to the PNT, the role of multiplicative convolution and Chebyshev's prime number formula for g-numbers, and how Beurling theory provides an interpretation of the ...

Regulation of the Bulgarian accounting system and its future perspectives 

Directory of Open Access Journals (Sweden)

Snejana Basheva

2015-11-01

Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

Biological Effects of Nonionizing Electromagnetic Radiation. Volume 7, Number 2-4, July thru December 1982.

Science.gov (United States)

1983-07-01

thermo- genic MW fields may enhance immune response as evi- denced by increased antibody levels, faster matura - Literature dealing with the effects of...Broadband antenna sensors are preferred for deriving (Luxtron Corp., 1360 Terra Belle Ave., Mountain Clew, temperature profiles. Computational

CrossTalk, The Journal of Defense Software Engineering. Volume 27, Number 4. July/August 2014

Science.gov (United States)

2014-07-01

his writing. His works include “The Psychology of Computer Program- ming, An Introduction to General Systems Thinking, Becoming a Technical Leader ...en.wikipedia.org/wiki/Six_phases_of_a_big_ project). I am certainly not the originator. In 1997, Robert Glass published a book entitled “Software Runaways ...failures. In fact, to quote from the Amazon.com “blurb” on the book, Runaways brings a software engineer’s perspective to projects like: American

CrossTalk: The Journal of Defense Software Engineering. Volume 24, Number 4, July/August 2011

Science.gov (United States)

2011-07-01

reported defects (after pruning false positives) are fixed [24]. In many projects, the emphasis on fixing ASA-reported defects is minimal; hence they... coffee , antacids, beta blockers, and aspirin. At long last, Fred felt happy with his progress, and returned to the Wise Master. “Oh Wise Master,” he

4 CFR 25.4 - Preservation of property.

Science.gov (United States)

2010-01-01

... 4 Accounts 1 2010-01-01 2010-01-01 false Preservation of property. 25.4 Section 25.4 Accounts GOVERNMENT ACCOUNTABILITY OFFICE GENERAL PROCEDURES CONDUCT IN THE GOVERNMENT ACCOUNTABILITY OFFICE BUILDING AND ON ITS GROUNDS § 25.4 Preservation of property. The improper disposal of rubbish in the GAO...

14 CFR Sec. 1-6 - Accounting entities.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Accounting entities. Sec. 1-6 Section 1-6... REGULATIONS UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS General Accounting Provisions Sec. 1-6 Accounting entities. (a) Separate accounting records shall be maintained for each air...

Hanford Site Air Operating Permit Semiannual Report for the period July 21 2001 Thru December 31 2001

International Nuclear Information System (INIS)

GREEN, W.E.

2002-01-01

The Hanford Site Air Operating Permit (AOP), Number 00-05-006, became effective on July 2, 2001. One condition contained in the AOP, ''Standard Terms and Conditions'', Section 4.3.3, is the requirement to submit semiannual reports by March 15th and August 15th each year, which are certified for truth and accuracy by a Responsible Official. This first semiannual report contains information for the period from July 2, 2001 through December 31, 2001. Hereafter, the March 15th semiannual report will contain information for the period from July 1 through December 31. The semiannual report submitted by August 15th will contain information for the period from January 1 through June 30. Copies of the semiannual reports are transmitted to the Washington State Department of Ecology (Ecology), the Washington State Department of Health (WDOH), the Benton Clean Air Authority (BCAA), and the U.S. Environmental Protection Agency (EPA), Region 10. For the applicable reporting period, AOP, ''Standard Terms and Conditions'', Section 4.3.3, identifies the following: (1) Each semiannual report will provide a reference to deviation reports submitted to the regulatory agencies as required by Section 4.5, ''Permit Deviation Reporting''. (2) Each semiannual report will consist of reports of any required monitoring not submitted previously to the agencies or a reference to reports of required monitoring that were submitted during the reporting period. (3) Each semiannual report will contain a summary of any substantiated air emission complaint investigation(s) required in Table 1.2 of AOP, Attachment 1, and issued during the reporting period (4) For all minor radioactive emission points (potential to emit <0.1 mrem to the maximally exposed individual) listed in AOP, Attachment 2. Tables 1.2, 1.3 and 2.1. each semiannual report will confirm that any required monitoring was conducted to verify low emissions during the reporting period. The data derived from that monitoring will be reported

Hanford Site Air Operating Permit Semiannual Report for the period July 21 2001 Thru December 31 2001

Energy Technology Data Exchange (ETDEWEB)

GREEN, W.E.

2002-02-01

The Hanford Site Air Operating Permit (AOP), Number 00-05-006, became effective on July 2, 2001. One condition contained in the AOP, ''Standard Terms and Conditions'', Section 4.3.3, is the requirement to submit semiannual reports by March 15th and August 15th each year, which are certified for truth and accuracy by a Responsible Official. This first semiannual report contains information for the period from July 2, 2001 through December 31, 2001. Hereafter, the March 15th semiannual report will contain information for the period from July 1 through December 31. The semiannual report submitted by August 15th will contain information for the period from January 1 through June 30. Copies of the semiannual reports are transmitted to the Washington State Department of Ecology (Ecology), the Washington State Department of Health (WDOH), the Benton Clean Air Authority (BCAA), and the U.S. Environmental Protection Agency (EPA), Region 10. For the applicable reporting period, AOP, ''Standard Terms and Conditions'', Section 4.3.3, identifies the following: (1) Each semiannual report will provide a reference to deviation reports submitted to the regulatory agencies as required by Section 4.5, ''Permit Deviation Reporting''. (2) Each semiannual report will consist of reports of any required monitoring not submitted previously to the agencies or a reference to reports of required monitoring that were submitted during the reporting period. (3) Each semiannual report will contain a summary of any substantiated air emission complaint investigation(s) required in Table 1.2 of AOP, Attachment 1, and issued during the reporting period (4) For all minor radioactive emission points (potential to emit <0.1 mrem to the maximally exposed individual) listed in AOP, Attachment 2. Tables 1.2, 1.3 and 2.1. each semiannual report will confirm that any required monitoring was conducted to verify low emissions during the reporting

31 CFR 341.4 - Proof of purchase.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Proof of purchase. 341.4 Section 341.4 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... of birth, social security account number and his classification (i.e., self-employed individual or...

Phalanx. Volume 47, Number 4

Science.gov (United States)

2014-12-01

at $23,200 an hour. So that’s another $1.2M a day. Pete: Don’t they shoot at you? Joe: Well, we usually wire together a bunch of microwave ovens we...Officer, to break his vow never to sail on a “ bird farm.” MORS welcomes Kevin Williams as the new AF sponsor. He became the Director of...person shall be subject to a penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number

19 CFR 24.5 - Filing identification number.

Science.gov (United States)

2010-04-01

... TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.5 Filing identification number. (a) Generally..., the Social Security number. (2) If neither an Internal Revenue Service employer identification number nor a Social Security number has been assigned, the word “None” shall be written on the line provided...

Ethics education in management accounting studies:\\ud evidence from business schools in Ghana

OpenAIRE

Nsor-Ambala, Randolph; Onumah, Joseph M.

2015-01-01

Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting profession as a whole, the growing number of corporate failures has creat...

Environmental economy account for Denmark 2001

International Nuclear Information System (INIS)

Anon.

2003-01-01

The environmental economy account for Denmark shows that the contribution to acidification in Denmark decreased with 11% from 2000 to 2001 while the contribution to the greenhouse effect decreased with 0,4%. The latter must be seen in relation to the fact that the contribution from energy consumption increased with 5,4% and that the contribution from Danish ships' bunkering outside Denmark decreased with 7,7%. The environmental account for Denmark presents accounts of the consumption of energy (and water) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally volume and value are presented for the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts making it possible to analyse the relation between economy and environment. (ln)

4 CFR 22.4 - Appeal File [Rule 4].

Science.gov (United States)

2010-01-01

... alternative organization of the appeal file is permitted, such as by document type or topic, documents within... 4 Accounts 1 2010-01-01 2010-01-01 false Appeal File [Rule 4]. 22.4 Section 22.4 Accounts... OFFICE CONTRACT APPEALS BOARD § 22.4 Appeal File [Rule 4]. (a) Duties of the Contracting Officer. (1...

Tackling Youth Unemployment through TVET. Report of the UNESCO-UNEVOC Online Conference 25 June to 9 July 2013

Science.gov (United States)

UNESCO-UNEVOC International Centre for Technical and Vocational Education and Training, 2013

2013-01-01

From 25 June to 9 July 2013, over 300 participants from 80 countries gathered on the UNEVOC e-Forum to discuss how TVET can address growing numbers of youth unemployment. TVET experts, policy makers, researchers, practitioners and most importantly young students and graduates joined the discussion.The discussion was organized around the following…

July 1993 Hokkaido, Japan Images

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — On July 12, 1993, a magnitude 7.6 Ms (7.7 Mw) (HRV) earthquake at 13:17 UT in the Sea of Japan near Hokkaido caused a back-arc tsunami that caused damage in all of...

MPA Materials Matter July 2016

Energy Technology Data Exchange (ETDEWEB)

Kippen, Karen Elizabeth [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

2016-07-21

This is the newsletter of the Materials Physics and Applications Division of Los Alamos National Laboratory for July 2016. Researcher Nathan Mara is highlighted, the MPA Deputy Division Leader gives a summary of progress within the division, and two different LANL-published studies are detailed.

Presenting CineGlobe Estival! | 6 - 10 July

CERN Multimedia

2016-01-01

Join CineGlobe under a projected starry sky for a film festival and games with a neuroscience twist.   The 6th edition of the CineGlobe International Film Festival at CERN will take place during the first week of July 2016 (on the Globe grounds at CERN, from Wednesday 6 to Friday 8 July) and then during the Nuit de la Science (at the Museum of the History of Science, on July 9 and 10). The festival will include an open-air cinema, film projections in the Globe of Science and Innovation at CERN, the interactive Emotional Circus (carnival-inspired games played with just the participant’s brainwaves) and a special sci-fi edition of the 48 Hour Film Project. The full program will target people of all ages with fun and informative activities such as children’s films in the Minima Cinema, and a workshop on the creation of a pinhole camera with an empty Tetra-Pak milk carton. Practical information: Entry is free. All films in English and French. Onsite food trucks at the G...

Rethinking exploitation: a process-centered account.

Science.gov (United States)

Jansen, Lynn A; Wall, Steven

2013-12-01

Exploitation has become an important topic in recent discussions of biomedical and research ethics. This is due in no small measure to the influence of Alan Wertheimer's path-breaking work on the subject. This paper presents some objections to Wertheimer's account of the concept. The objections attempt to show that his account places too much emphasis on outcome-based considerations and too little on process-based considerations. Building on these objections, the paper develops an alternative process-centered account of the concept. This alternative account of exploitation takes as its point of departure the broadly Kantian notion that it is wrong to use another as an instrument for the advancement of one's own ends. It sharpens this slippery notion and adds a number of refinements to it. The paper concludes by arguing that process-centered accounts of exploitation better illuminate the ethical challenges posed by research on human subjects than outcome-centered accounts.

MEASURING INFLATION THROUGH STOCHASTIC APPROACH TO INDEX NUMBERS FOR PAKISTAN

Directory of Open Access Journals (Sweden)

Zahid Asghar

2010-09-01

Full Text Available This study attempts to estimate the rate of inflation in Pakistan through stochastic approach to index numbers which provides not only point estimate but also confidence interval for the rate of inflation. There are two types of approaches to index number theory namely: the functional economic approaches and the stochastic approach. The attraction of stochastic approach is that it estimates the rate of inflation in which uncertainty and statistical ideas play a major roll of screening index numbers. We have used extended stochastic approach to index numbers for measuring inflation by allowing for the systematic changes in the relative prices. We use CPI data covering the period July 2001--March 2008 for Pakistan.

Evaluation Of Growth And Development In Mango Fruits Cvs. Julie ...

African Journals Online (AJOL)

Evaluation Of Growth And Development In Mango Fruits Cvs. Julie And Peter To Determine Maturity. ... Two mango cultivars viz., Julie and Peter, were studied for growth and development of fruits in 2001 and 2002 ... HOW TO USE AJOL.

Medical Surveillance Monthly Report (MSMR). Volume 18, Number 07, July 2011

Science.gov (United States)

2011-07-01

reimbursed care) medical treatment facilities within one year after OEF/OIF/OND deployments and between 1 October 2001 and 31 December 2010. Each post...acquired hypothyroidism ; disorders of lipoid metabolism (includes hypercholesterolemia and hyperlipidemia); overweight, obesity, and other...infertility 276 24.6 6.9 77 715 Osteoarthrosis 542 11.3 2.4 114 726 Peripheral enthesopathies 654 58.3 6.5 73 244 Acquired hypothyroidism 597 12.5 2.3 110

Travels with Gates - July 2010

Science.gov (United States)

New Sanctions SEOUL, South Korea, July 21, 2010 - Secretary of State Hillary Rodham Clinton, in Seoul - Secretary of State Hillary Rodham Clinton and Defense Secretary Robert M. Gates reaffirmed the U.S zone along with Secretary of State Hillary Rodham Clinton and their South Korean counterparts to

Applied number theory

CERN Document Server

Niederreiter, Harald

2015-01-01

This textbook effectively builds a bridge from basic number theory to recent advances in applied number theory. It presents the first unified account of the four major areas of application where number theory plays a fundamental role, namely cryptography, coding theory, quasi-Monte Carlo methods, and pseudorandom number generation, allowing the authors to delineate the manifold links and interrelations between these areas.  Number theory, which Carl-Friedrich Gauss famously dubbed the queen of mathematics, has always been considered a very beautiful field of mathematics, producing lovely results and elegant proofs. While only very few real-life applications were known in the past, today number theory can be found in everyday life: in supermarket bar code scanners, in our cars’ GPS systems, in online banking, etc.  Starting with a brief introductory course on number theory in Chapter 1, which makes the book more accessible for undergraduates, the authors describe the four main application areas in Chapters...

12 CFR 204.133 - Multiple savings deposits treated as a transaction account.

Science.gov (United States)

2010-01-01

... card, or similar order drawn by the depositor and payable to third parties. If more than six transfers... separate account numbers or are subsidiary accounts of a master deposit account. Multiple savings accounts...

Decree number 1.246 of September 16, 1994

International Nuclear Information System (INIS)

1994-01-01

Promulgates the Treaty for Proscription of Nuclear Weapon in Latin America and Caribbean - Tlatelolco Treaty, held in Mexico City in February 14, 1967 an the Resolutions numbers 267(E-V), of July 3, 1990, 268 (XII), of May 10, 1991 and 290 (VII), of August 26, 1992, all of them adopted by the General Conference of the Organism for the Proscription of Nuclear Weapon in Latin America and Caribbean (OPANAL) in Mexico City

Report of activity july 1997 - june 1999; Rapport d'activite juillet 1997 - juin 1999

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-07-01

This report describes the activity of the laboratory of corpuscular physics between july 1997 and june 1999. The first parts present scientific results in the scope of: exotic nuclei properties, production and de-excitation of hot nuclei, theoretical and phenomenological physics, fundamental interactions and nuclear wastes processing. The last parts present the technical resources, the teaching, the number and titles of publications and a list of the laboratory members. (A.L.B.)

4th July 2011 - Russian Deputy Director-General Director of Directorate for Scientific and Technical Complex ROSATOM V. Pershukov in the ATLAS underground experimental area with Adviser T. Kurtyka, ATLAS Technical Coordinator M. Nessi and ATLAS Russian users.

CERN Multimedia

Maximilien Brice

2011-01-01

4th July 2011 - Russian Deputy Director-General Director of Directorate for Scientific and Technical Complex ROSATOM V. Pershukov in the ATLAS underground experimental area with Adviser T. Kurtyka, ATLAS Technical Coordinator M. Nessi and ATLAS Russian users.

Evidence of Improvement in Accounting Students' Communication Skills

Science.gov (United States)

Evans, Elaine; Cable, Dawn

2011-01-01

Purpose: With large numbers of overseas students enrolled in university accounting courses in Australia, there is a growing trend in the postgraduate accounting courses to approach the problem of language and communication difficulties by offering discipline-specific language training through an embedded curriculum approach in collaboration with…

77 FR 50718 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting...

Science.gov (United States)

2012-08-22

... DEPARTMENT OF JUSTICE Office of Justice Programs [OMB Number 1121-0021] Agency Information Collection Activities: Proposed Collection; Comments Requested: Accounting System and Financial Capability...: Accounting System and Financial Capability Questionnaire. (3) Agency form number 7120/1. Component Sponsoring...

AJER VOLUME I-JULY 2013

African Journals Online (AJOL)

Dr Kazungu

African Journal of Economic Review, Volume 1, Issue 2, July 2013 ... The government of Tanzania has been pursuing unprecedented reforms in local government ... Shapiro (2006) for Mexico, but negative results obtained by Di Gropello (2002) for .... All the variables except the growth rate of public expenditure to GDP.

Characterisation of a novel quantitative trait locus, GN4-1, for grain number and yield in rice (Oryza sativa L.).

Science.gov (United States)

Zhou, Yong; Tao, Yajun; Yuan, Yuan; Zhang, Yanzhou; Miao, Jun; Zhang, Ron; Yi, Chuandeng; Gong, Zhiyun; Yang, Zefeng; Liang, Guohua

2018-03-01

A novel QTL for grain number, GN4-1, was identified and fine-mapped to an ~ 190-kb region on the long arm of rice chromosome 4. Rice grain yield is primarily determined by three components: number of panicles per plant, grain number per panicle and grain weight. Among these traits, grain number per panicle is the major contributor to grain yield formation and is a crucial trait for yield improvement. In this study, we identified a major quantitative trait locus (QTL) responsible for rice grain number on chromosome 4, designated GN4-1 (a QTL for Grain Number on chromosome 4), using advanced segregating populations derived from the crosses between an elite indica cultivar 'Zhonghui 8006' (ZH8006) and a japonica rice 'Wuyunjing 8' (WYJ8). GN4-1 was delimited to an ~ 190-kb region on chromosome 4. The genetic effect of GN4-1 was estimated using a pair of near-isogenic lines. The GN4-1 gene from WYJ8 promoted accumulation of cytokinins in the inflorescence and increased grain number per panicle by ~ 17%. More importantly, introduction of the WYJ8 GN4-1 gene into ZH8006 increased grain yield by ~ 14.3 and ~ 11.5% in the experimental plots in 2014 and 2015, respectively. In addition, GN4-1 promoted thickening of the culm and may enhance resistance to lodging. These results demonstrate that GN4-1 is a potentially valuable gene for improvement of yield and lodging resistance in rice breeding.

Accounting management software intellectual rent companies

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-12-01

Full Text Available Економічні науки. – 2015. – № 4 (74. – P. 43–49: Table 4. – Refs.: 22. As a result of the study it has been established that intellectual rent as additional income arises resulting from the usage of intellectual property objects. At present the issue of the accounting reflection of transactions that form intellectual rent remains to be not thoroughly disclosed and requires more depth study for improving the performance of the innovative enterprises as well as for increasing the informativeness of the accounting system. In connection with the above defined organizational and methodical aspects of accounting operations with intellectual rent in assessing the rents of its type, the definition of accounts for the accounting reflection of the order determining the amount of intellectual rent on accounting data. Proposed document that would facilitate the work of accountants for the calculation of the amount of intellectual rent and provide information about the effectiveness of the company. Application of the proposed method of accounting reflect the formation and distribution of intellectual rent allows management personnel to provide the necessary innovative activity of the enterprise information management rent, since it is a type of income of the enterprise.

State Medicaid Expansion Tobacco Cessation Coverage and Number of Adult Smokers Enrolled in Expansion Coverage - United States, 2016.

Science.gov (United States)

DiGiulio, Anne; Haddix, Meredith; Jump, Zach; Babb, Stephen; Schecter, Anna; Williams, Kisha-Ann S; Asman, Kat; Armour, Brian S

2016-12-09

In 2015, 27.8% of adult Medicaid enrollees were current cigarette smokers, compared with 11.1% of adults with private health insurance, placing Medicaid enrollees at increased risk for smoking-related disease and death (1). In addition, smoking-related diseases are a major contributor to Medicaid costs, accounting for about 15% (>$39 billion) of annual Medicaid spending during 2006-2010 (2). Individual, group, and telephone counseling and seven Food and Drug Administration (FDA)-approved medications are effective treatments for helping tobacco users quit (3). Insurance coverage for tobacco cessation treatments is associated with increased quit attempts, use of cessation treatments, and successful smoking cessation (3); this coverage has the potential to reduce Medicaid costs (4). However, barriers such as requiring copayments and prior authorization for treatment can impede access to cessation treatments (3,5). As of July 1, 2016, 32 states (including the District of Columbia) have expanded Medicaid eligibility through the Patient Protection and Affordable Care Act (ACA),* ,† which has increased access to health care services, including cessation treatments (5). CDC used data from the Centers for Medicare and Medicaid Services (CMS) Medicaid Budget and Expenditure System (MBES) and the Behavioral Risk Factor Surveillance System (BRFSS) to estimate the number of adult smokers enrolled in Medicaid expansion coverage. To assess cessation coverage among Medicaid expansion enrollees, the American Lung Association collected data on coverage of, and barriers to accessing, evidence-based cessation treatments. As of December 2015, approximately 2.3 million adult smokers were newly enrolled in Medicaid because of Medicaid expansion. As of July 1, 2016, all 32 states that have expanded Medicaid eligibility under ACA covered some cessation treatments for all Medicaid expansion enrollees, with nine states covering all nine cessation treatments for all Medicaid expansion

Floods of July 23-26, 2010, in the Little Maquoketa River and Maquoketa River Basins, Northeast Iowa

Science.gov (United States)

Eash, David A.

2012-01-01

Minor flooding occurred July 23, 2010, in the Little Maquoketa River Basin and major flooding occurred July 23–26, 2010, in the Maquoketa River Basin in northeast Iowa following severe thunderstorm activity over the region during July 22–24. A breach of the Lake Delhi Dam on July 24 aggravated flooding on the Maquoketa River. Rain gages at Manchester and Strawberry Point, Iowa, recorded 72-hour-rainfall amounts of 7.33 and 12.23 inches, respectively, on July 24. The majority of the rainfall occurred during a 48-hour period. Within the Little Maquoketa River Basin, a peak-discharge estimate of 19,000 cubic feet per second (annual flood-probability estimate of 4 to 10 percent) at the discontinued 05414500 Little Maquoketa River near Durango, Iowa streamgage on July 23 is the sixth largest flood on record. Within the Maquoketa River Basin, peak discharges of 26,600 cubic feet per second (annual flood-probability estimate of 0.2 to 1 percent) at the 05416900 Maquoketa River at Manchester, Iowa streamgage on July 24, and of 25,000 cubic feet per second (annual flood-probability estimate of 1 to 2 percent) at the 05418400 North Fork Maquoketa River near Fulton, Iowa streamgage on July 24 are the largest floods on record for these sites. A peak discharge affected by the Lake Delhi Dam breach on July 24 at the 05418500 Maquoketa River near Maquoketa, Iowa streamgage, located downstream of Lake Delhi, of 46,000 cubic feet per second on July 26 is the third highest on record. High-water marks were measured at five locations along the Little Maquoketa and North Fork Little Maquoketa Rivers between U.S. Highway 52 near Dubuque and County Road Y21 near Rickardsville, a distance of 19 river miles. Highwater marks were measured at 28 locations along the Maquoketa River between U.S. Highway 52 near Green Island and State Highway 187 near Arlington, a distance of 142 river miles. High-water marks were measured at 13 locations along the North Fork Maquoketa River between

Variation of curve number with storm depth

Science.gov (United States)

Banasik, K.; Hejduk, L.

2012-04-01

The NRCS Curve Number (known also as SCS-CN) method is well known as a tool in predicting flood runoff depth from small ungauged catchment. The traditional way of determination the CNs, based on soil characteristics, land use and hydrological conditions, seemed to have tendency to overpredict the floods in some cases. Over 30 year rainfall-runoff data, collected in two small (A=23.4 & 82.4 km2), lowland, agricultural catchments in Center of Poland (Banasik & Woodward 2010), were used to determine runoff Curve Number and to check a tendency of changing. The observed CN declines with increasing storm size, which according recent views of Hawkins (1993) could be classified as a standard response of watershed. The analysis concluded, that using CN value according to the procedure described in USDA-SCS Handbook one receives representative value for estimating storm runoff from high rainfall depths in the analyzes catchments. This has been confirmed by applying "asymptotic approach" for estimating the watershed curve number from the rainfall-runoff data. Furthermore, the analysis indicated that CN, estimated from mean retention parameter S of recorded events with rainfall depth higher than initial abstraction, is also approaching the theoretical CN. The observed CN, ranging from 59.8 to 97.1 and from 52.3 to 95.5, in the smaller and the larger catchment respectively, declines with increasing storm size, which has been classified as a standard response of watershed. The investigation demonstrated also changeability of the CN during a year, with much lower values during the vegetation season. Banasik K. & D.E. Woodward (2010). "Empirical determination of curve number for a small agricultural watrshed in Poland". 2nd Joint Federal Interagency Conference, Las Vegas, NV, June 27 - July 1, 2010 (http://acwi.gov/sos/pubs/2ndJFIC/Contents/10E_Banasik_ 28_02_10. pdf). Hawkins R. H. (1993). "Asymptotic determination of curve numbers from data". Journal of Irrigation and Drainage

14 CFR Section 2 - General Accounting Policies

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false General Accounting Policies Section 2 Section 2 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... General Accounting Provisions Section 2 General Accounting Policies ...

The Construction of Faith in Accounting

DEFF Research Database (Denmark)

Pontoppidan, Caroline Aggestam; Chow, Danny

of key protagonists within the reform process. A number of themes emerged from the analysis. We argue that the process of instilling faith in accounting at the UN relies heavily on the clever and varying use of an extrapolative logic derived from a master-idea of the need to ‘do more accounting......This paper has sought to explore how generic globalized accounting ideas and instruments come to be translated into a local solution at the United Nations (UN) in response to the oil-for-food scandal. To do so, we analysed the official, published, rationales for reform and considered the role......’ to persuade reformers to take on particular ideas and instruments of accounting. The work of propagating such logic was facilitated by a closed system of protagonists who form a tight interlocking network....

Implementation of a system of social accounting in the cooperative of agricultural production “Camilo Cienfuegos” and in the basic unit of cooperative production “Julian Alemán". Main results

Directory of Open Access Journals (Sweden)

Yamira Mirabal González

2014-12-01

• To determine the results of the implementation of the System of Social Accounting in the Cooperative of Agricultural Production “Camilo Cienfuegos” and in the Basic Unit of Cooperative Production “Julián Alemán”.    The main results of the investigation are centered in: Characterization of the administration of the Cooperative of Agricultural Production “Camilo Cienfuegos” and of the Basic Unit of Cooperative Production “Julián Alemán”, evaluation of the level of execution of a group of premises that you/they allow the implementation of the system and the results of the implementation of the System of Social Accounting in both cooperatives.

Grammatical typology and frequency analysis: number availability and number use

Directory of Open Access Journals (Sweden)

Dunstan Brown

2013-12-01

Full Text Available The Smith-Stark hierarchy, a version of the Animacy Hierarchy, offers a typology of the cross-linguistic availability of number. The hierarchy predicts that the availability of number is not arbitrary. For any language, if the expression of plural is available to a noun, it is available to any noun of a semantic category further to the left of the hierarchy. In this article we move one step further by showing that the structure of the hierarchy can be observed in a statistical model of number use in Russian. We also investigate three co-variates: plural preference, pluralia tantum and irregularity effects; these account for an item's behaviour being different than that solely expected from its animacy position.

Analysis Of The 2009 July Impact Debris In Jupiter'S Atmosphere

Science.gov (United States)

Sanchez-Lavega, Agustin; Hueso, R.; Legarreta, J.; Pérez-Hoyos, S.; García-Melendo, E.; Gómez, J. M.; Rojas, J. F.; Orton, G. S.; Wesley, A.; IOPW International Outer Planet Watch Team

2009-09-01

We report the analysis of images obtained by the contributors to the International Outer Planet Watch (IOPW) of the debris left in the atmosphere of Jupiter by the object that impacted the planet between 18 and 19 July 2009. The discovery images by Anthony Wesley in July 19.625 and the first two days of its tracking, shows a dark debris spot (continuum wavelength) located at planetocentric latitude -55.1 deg and 304.5 deg System III longitude. The imaging survey indicates that the spot was not present in July 18.375, so the impact occurred during a window between both dates. The main spot had a size of about 4,500 km and to its Northwest a thin debris halo of similar size was initially observed. Methane band images at a wavelength of 890 nm shows the spot to be bright indicating that the debris aerosols are highly placed in the atmosphere relative to surrounding clouds. At the central latitude of the impact, the Jovian flow has nearly zero speed but anticyclonic vorticity bounded by jets at -51.5 deg (directed westward with velocity -10 m/s) and at -57.5 deg (directed eastward with velocity 25 m/s). The morphology in the continuum and the spot brightness in the methane band strongly suggest that the feature was caused by a cometary or asteroidal impact, similar in behaviour to the SL9 impacts of 1994. This work has been funded by Spanish MEC AYA2006-07735 with FEDER support and Grupos Gobierno Vasco IT-464-07. RH acknowledges a "Ramón y Cajal” contract from MEC.

45 CFR 1610.9 - Accounting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Accounting. 1610.9 Section 1610.9 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION USE OF NON-LSC FUNDS, TRANSFERS OF LSC FUNDS, PROGRAM INTEGRITY § 1610.9 Accounting. Funds received by a recipient from a source...

The basic reproduction number (R0) of measles: a systematic review.

Science.gov (United States)

Guerra, Fiona M; Bolotin, Shelly; Lim, Gillian; Heffernan, Jane; Deeks, Shelley L; Li, Ye; Crowcroft, Natasha S

2017-12-01

The basic reproduction number, R nought (R 0 ), is defined as the average number of secondary cases of an infectious disease arising from a typical case in a totally susceptible population, and can be estimated in populations if pre-existing immunity can be accounted for in the calculation. R 0 determines the herd immunity threshold and therefore the immunisation coverage required to achieve elimination of an infectious disease. As R 0 increases, higher immunisation coverage is required to achieve herd immunity. In July, 2010, a panel of experts convened by WHO concluded that measles can and should be eradicated. Despite the existence of an effective vaccine, regions have had varying success in measles control, in part because measles is one of the most contagious infections. For measles, R 0 is often cited to be 12-18, which means that each person with measles would, on average, infect 12-18 other people in a totally susceptible population. We did a systematic review to find studies reporting rigorous estimates and determinants of measles R 0 . Studies were included if they were a primary source of R 0 , addressed pre-existing immunity, and accounted for pre-existing immunity in their calculation of R 0 . A search of key databases was done in January, 2015, and repeated in November, 2016, and yielded 10 883 unique citations. After screening for relevancy and quality, 18 studies met inclusion criteria, providing 58 R 0 estimates. We calculated median measles R 0 values stratified by key covariates. We found that R 0 estimates vary more than the often cited range of 12-18. Our results highlight the importance of countries calculating R 0 using locally derived data or, if this is not possible, using parameter estimates from similar settings. Additional data and agreed review methods are needed to strengthen the evidence base for measles elimination modelling. Copyright © 2017 Elsevier Ltd. All rights reserved.

Accounting valuation development of specific assets

Directory of Open Access Journals (Sweden)

I.V. Zhigley

2017-12-01

Full Text Available The current issues of accounting estimate development are considered. The necessity of the development of accounting estimate in the context of the non-institutional theory principles based on the selection of a number of reasons is grounded. The reasons for deterioration of accounting reputation as a separate socio-economic institute in the context of developing the methodology for specific assets accounting are discovered. The system of normative regulation of accounting estimate of enterprise non-current assets in the case of diminishing their usefulness is analyzed. The procedure for determining and accounting for the depreciation of assets in accordance with IFRS 36 «Depreciation of Assets» is developed. The features of the joint use of the concept of «value in use» and «fair value» in the accounting system are disclosed. The procedure for determining the value of compensation depending on the degree of specificity of assets is developed. The necessity to clarify the features that indicate the possibility of diminishing the usefulness of specific assets (termination or pre-term termination of the contract for the use of a specific asset is grounded.

Fra SK 4b til MH 17

DEFF Research Database (Denmark)

Stræde, Therkel

2015-01-01

Om den nazistiske besættelsespolitik i Sydøstukraine og Sonderkommando 4b's udryddelse af jøder på den egn, hvor Malaysian Airlines MH 17 styrtede ned den 17. juli 2014......Om den nazistiske besættelsespolitik i Sydøstukraine og Sonderkommando 4b's udryddelse af jøder på den egn, hvor Malaysian Airlines MH 17 styrtede ned den 17. juli 2014...

Analysis of copy number loss of the ErbB4 receptor tyrosine kinase in glioblastoma.

Directory of Open Access Journals (Sweden)

DeAnalisa C Jones

Full Text Available Current treatments for glioblastoma multiforme (GBM-an aggressive form of brain cancer-are minimally effective and yield a median survival of 14.6 months and a two-year survival rate of 30%. Given the severity of GBM and the limitations of its treatment, there is a need for the discovery of novel drug targets for GBM and more personalized treatment approaches based on the characteristics of an individual's tumor. Most receptor tyrosine kinases-such as EGFR-act as oncogenes, but publicly available data from the Cancer Cell Line Encyclopedia (CCLE indicates copy number loss in the ERBB4 RTK gene across dozens of GBM cell lines, suggesting a potential tumor suppressor role. This loss is mutually exclusive with loss of its cognate ligand NRG1 in CCLE as well, more strongly suggesting a functional role. The availability of higher resolution copy number data from clinical GBM patients in The Cancer Genome Atlas (TCGA revealed that a region in Intron 1 of the ERBB4 gene was deleted in 69.1% of tumor samples harboring ERBB4 copy number loss; however, it was also found to be deleted in the matched normal tissue samples from these GBM patients (n = 81. Using the DECIPHER Genome Browser, we also discovered that this mutation occurs at approximately the same frequency in the general population as it does in the disease population. We conclude from these results that this loss in Intron 1 of the ERBB4 gene is neither a de novo driver mutation nor a predisposing factor to GBM, despite the indications from CCLE. A biological role of this significantly occurring genetic alteration is still unknown. While this is a negative result, the broader conclusion is that while copy number data from large cell line-based data repositories may yield compelling hypotheses, careful follow up with higher resolution copy number assays, patient data, and general population analyses are essential to codify initial hypotheses prior to investing experimental resources.

Topics in Number Theory Conference

CERN Document Server

Andrews, George; Ono, Ken

1999-01-01

From July 31 through August 3,1997, the Pennsylvania State University hosted the Topics in Number Theory Conference. The conference was organized by Ken Ono and myself. By writing the preface, I am afforded the opportunity to express my gratitude to Ken for beng the inspiring and driving force behind the whole conference. Without his energy, enthusiasm and skill the entire event would never have occurred. We are extremely grateful to the sponsors of the conference: The National Sci­ ence Foundation, The Penn State Conference Center and the Penn State Depart­ ment of Mathematics. The object in this conference was to provide a variety of presentations giving a current picture of recent, significant work in number theory. There were eight plenary lectures: H. Darmon (McGill University), "Non-vanishing of L-functions and their derivatives modulo p. " A. Granville (University of Georgia), "Mean values of multiplicative functions. " C. Pomerance (University of Georgia), "Recent results in primality testing. " C. ...

AN INVESTIGATIVE STUDY REGARDING SMES SPECIFIC ACCOUNTING POLICIES

Directory of Open Access Journals (Sweden)

Mester Ioana Teodora

2011-07-01

Full Text Available In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to the same sample, containing a number of 100 SMEs in Bihor County, selected according to the criterion of the average number of employees and that of the level of net turnover at the end of 2008. Continuing previous conducted research we have investigated this time the specific accounting policies of the sampled SMEs from Bihor County and the way these policies are understood by practitioners and implemented in order to prepare financial statements. Surprisingly, we have found that only 93.33% of the respondents agree that the elements presented in the annual financial statements of the entity are evaluated in accordance with the general accounting principles stipulated in Order 3055/2009, according to the accrual accounting. Half of the people interviewed had in view all four qualities of accounting information (intelligibility, relevance, credibility, comparability in drawing up the annual financial statements, and most of them (56.67% are not aware of the possibility to use a significance threshold (10%-15% of the total value of that particular category of assets, liabilities, expenditure, income and results for an as faithful as possible presentation of information in the balance sheet and in the profit and loss account.

Stream II-V5: Revision Of Stream II-V4 To Account For The Effects Of Rainfall Events

International Nuclear Information System (INIS)

Chen, K.

2010-01-01

STREAM II-V4 is the aqueous transport module currently used by the Savannah River Site emergency response Weather Information Display (WIND) system. The transport model of the Water Quality Analysis Simulation Program (WASP) was used by STREAM II to perform contaminant transport calculations. WASP5 is a US Environmental Protection Agency (EPA) water quality analysis program that simulates contaminant transport and fate through surface water. STREAM II-V4 predicts peak concentration and peak concentration arrival time at downstream locations for releases from the SRS facilities to the Savannah River. The input flows for STREAM II-V4 are derived from the historical flow records measured by the United States Geological Survey (USGS). The stream flow for STREAM II-V4 is fixed and the flow only varies with the month in which the releases are taking place. Therefore, the effects of flow surge due to a severe storm are not accounted for by STREAM II-V4. STREAM II-V4 has been revised to account for the effects of a storm event. The steps used in this method are: (1) generate rainfall hyetographs as a function of total rainfall in inches (or millimeters) and rainfall duration in hours; (2) generate watershed runoff flow based on the rainfall hyetographs from step 1; (3) calculate the variation of stream segment volume (cross section) as a function of flow from step 2; (4) implement the results from steps 2 and 3 into the STREAM II model. The revised model (STREAM II-V5) will find the proper stream inlet flow based on the total rainfall and rainfall duration as input by the user. STREAM II-V5 adjusts the stream segment volumes (cross sections) based on the stream inlet flow. The rainfall based stream flow and the adjusted stream segment volumes are then used for contaminant transport calculations.

Gravity Probe B Number 4 Gyro Inspected

Science.gov (United States)

2000-01-01

The Gravity Probe B (GP-B) is the relativity experiment developed at Stanford University to test two extraordinary predictions of Albert Einstein's general theory of relativity. The experiment will measure, very precisely, the expected tiny changes in the direction of the spin axes of four gyroscopes contained in an Earth-orbiting satellite at a 400-mile altitude. So free are the gyroscopes from disturbance that they will provide an almost perfect space-time reference system. They will measure how space and time are very slightly warped by the presence of the Earth, and, more profoundly, how the Earth's rotation very slightly drags space-time around with it. These effects, though small for the Earth, have far-reaching implications for the nature of matter and the structure of the Universe. In this photograph, Stanford engineer, Chris Gray, is inspecting the number 4 gyro under monochromatic light. GP-B is among the most thoroughly researched programs ever undertaken by NASA. This is the story of a scientific quest in which physicists and engineers have collaborated closely over many years. Inspired by their quest, they have invented a whole range of technologies that are already enlivening other branches of science and engineering. Launched April 20, 2004 , the GP-B program was managed for NASA by the Marshall Space Flight Center. Development of the GP-B is the responsibility of Stanford University along with major subcontractor Lockheed Martin Corporation. (Image credit to Russ Leese, Stanford University.)

The "July effect" in total shoulder arthroplasty.

Science.gov (United States)

Rao, Allison J; Bohl, Daniel D; Frank, Rachel M; Cvetanovich, Gregory L; Nicholson, Gregory P; Romeo, Anthony A

2017-03-01

New medical doctors enter their residency fields in July, a time in the hospital in which patient morbidity and mortality rates are perceived to be higher. It remains controversial whether a "July effect" exists in different areas of medicine and surgery, including in orthopedic surgery. The purpose of this study is to test for the July effect in patients undergoing primary total shoulder arthroplasty (TSA). Patients who underwent primary TSA from 2005-2012 were identified using the American College of Surgeons National Surgical Quality Improvement Program database. Cases were categorized as involving residents or fellows and as occurring during the first academic quarter. Rates of composite and any adverse event outcomes were compared between patient groups using multivariate logistic regression. A total of 1591 patients met the inclusion criteria. Of these cases, 711 (44.7%) had resident or fellow involvement and 390 (24.5%) were performed in the first academic quarter. There were few demographic and comorbidity differences between cases with and without residents or fellows or between cases performed during the first quarter and during the rest of the year. Overall, the rate of serious adverse events was 1.6% and the rate of any adverse events was 6.5%. Using one of the largest cohorts of primary TSA patients, this study could not provide evidence for a July effect. In the context of the recent growth in the volume of TSA procedures, these findings provide important reassurance to patients that it is safe to schedule their elective procedures at training institutions during the first part of the academic year. Copyright © 2017 Journal of Shoulder and Elbow Surgery Board of Trustees. Published by Elsevier Inc. All rights reserved.

12 CFR 363.3 - Independent public accountant.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...

Two further years of operation of the reactor G1 (july 1958 - july 1960); Deux nouvelles annees de fonctionnement du reacteur G1. (juillet 1958 - Juillet 1960)

Energy Technology Data Exchange (ETDEWEB)

Mathot, P; Bauzit, J; Cante, R; Hebrard, L [Commissariat a l' Energie Atomique, Saclay (France).Centre d' Etudes Nucleaires

1960-07-01

The aim of the present report is to present certain observations and to give the results obtained during the period from july the 1{sup st} 1958 to july the 1{sup st} 1960. The main operations carried out during this period were, chronologically: - From july the 5{sup th} to october the 18{sup th} 1958: preparation and execution of the first annealing of the graphite. - From dec. the 15{sup th} 1958 to july the 15{sup th} 1959: a discharging campaign which resulted in the complete renewal of the fuel elements. During the monthly stoppages of this campaign, it was possible to make certain observations concerning the packing of the graphite, while at the same time measurements of the temperature of the element cans were made at an increased number of points. - From september the 25{sup th} 1959 to december the 9{sup th} 1959: preparation and execution of the second annealing. At the end of the annealing, the thorium lattice was modified and extra thermocouples were installed for measuring the temperature of the body of the graphite. An apparatus was built for measuring the radial flux. - From december the 9{sup th} 1959 to july 1960: a continuous operation campaign, with a minimum of stoppages. The experimental results are re-assembled, independently of their chronological order, under three main headings which describe the reactors history: - continuous operation, - discharges, - annealing of the reactor. (author) [French] Le but du present rapport est d'exposer certaines observations faites et les resultats obtenus au cours de la periode du 1{sup er} juillet 1958 au 1{sup er} juillet 1960. Cette periode a ete marquee chronologiquement par les operations essentielles suivantes: - du 5 juillet au 18 octobre 1958: preparation et execution du premier recuit du graphite. - du 15 decembre 1958 au 15 juillet 1959: campagne de dechargement entrainant un renouvellement total des cartouches de combustibles. Au cours des arrets mensuels de cette campagne, certaines

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

Progress report. July-September 1976 (5)

International Nuclear Information System (INIS)

1976-10-01

Objectives and various units activities of NRC from July to September 1976 are described. Furthermore departments reports are accompanied by the name of those who are closely involved with the scientific and technical works. A list of publications is given

Safeguards and security research and development: Program status report, February-July 1981

International Nuclear Information System (INIS)

Henry, C.N.; Walton, R.B.

1982-04-01

This report, one of a series of biannual progress reports, describes the status of research and development in the Safeguards and Security Program at Los Alamos from February-July 1981. Most work covered here is sponsored by the Office of Safeguards and Security of the Department of Energy; however, project activities that are technically closely related to nuclear safeguards and security also are included where appropriate for conveying information useful to the nuclear community. The report comprises four major subject areas: Security Development and Support; Nuclear Materials Measurement and Engineering; Nuclear Facility Safeguards Support; and International Safeguards, Technology Transfer, and Training. Some technical topics included in the subject areas are computer and informational security, chemical and nondestructive analysis of nuclear materials, process modeling and analysis, nuclear materials accounting systems, evaluation of prototype measurement instrumentation and procedures in nuclear facilities, design and consultation for facilities, technical exchange, training courses, and international safeguards

Safeguards and security research and development: Program status report, February-July 1981

Energy Technology Data Exchange (ETDEWEB)

Henry, C.N.; Walton, R.B. (comps.)

1982-04-01

This report, one of a series of biannual progress reports, describes the status of research and development in the Safeguards and Security Program at Los Alamos from February-July 1981. Most work covered here is sponsored by the Office of Safeguards and Security of the Department of Energy; however, project activities that are technically closely related to nuclear safeguards and security also are included where appropriate for conveying information useful to the nuclear community. The report comprises four major subject areas: Security Development and Support; Nuclear Materials Measurement and Engineering; Nuclear Facility Safeguards Support; and International Safeguards, Technology Transfer, and Training. Some technical topics included in the subject areas are computer and informational security, chemical and nondestructive analysis of nuclear materials, process modeling and analysis, nuclear materials accounting systems, evaluation of prototype measurement instrumentation and procedures in nuclear facilities, design and consultation for facilities, technical exchange, training courses, and international safeguards.

Results of the F/H Effluent Treatment Facility biological monitoring program, July 1987--July 1991

International Nuclear Information System (INIS)

Specht, W.L.

1992-07-01

As required by the South Carolina Department of Health and Environmental Control (SCDHEC) under NPDES Permit SCO000175, biological monitoring was conducted in Upper Three Runs Creek to determine if discharges from the F/H Effluent Treatment Facility have adversely impacted the biotic community of the receiving stream. Data included in this summary report encompass July 1987 through July 1991. As originally designed, the F/H ETF was not expected to remove all of the mercury from the wastewater; therefore, SCDHEC specified that studies be conducted to determine if mercury was bioaccumulating in aquatic biota. Subsequent to approval of the biological monitoring program, an ion exchange column was added to the F/H ETF specifically to remove mercury, which eliminated mercury from the F/H ETF effluent. The results of the biological monitoring program indicate that at the present rate of discharge, the F/H ETF effluent has not adversely affected the receiving stream with respect to any of the parameters that were measured. The effluent is not toxic at the in-stream waste concentration and there is no evidence of mercury bioaccumulation

Research accomplishments in particle physics: Research progress report, July 16, 1986 to July 15, 1987

International Nuclear Information System (INIS)

1987-01-01

This document reports the activities of Boston University researchers in five projects in high energy physics research during the period July 16, 1986 to July 15, 1987. These include: search for proton decay and neutrinos from point astrophysical sources, as well as the study of cosmic ray muons and neutrinos in the IMB detector; study of high energy electron-positron annihilation, using the ASP and SLD detectors at SLAC; development of a new underground detector facility in the Gran Sasso Laboratory in Italy for magnetic monopoles and to study astrophysical muons and neutrinos; measurement of the anomalous magnetic moment of the muon in a new superconducting storage ring and detector system at BNL, with a major portion of design and construction of accelerator components at Boston University; and study of theoretical particle physics, including lattice gauge theories, string theories, phenomenology of the Standard Model and its extensions, and application of particle physics concepts to the early universe, cosmology and astrophysics, as well as the extension of these techniques into computational physics

Hanford Engineer Works monthly report, July 1944

Energy Technology Data Exchange (ETDEWEB)

1944-08-08

This progress report discusses activities at Hanford Engineer Works for the month of July, 1944. The organization size increased rapidly in July, jumping from 1384 to 1886, an increase of 502 employees. Shortages existed on special lines such as electricians, instrument mechanics, and power operators. The opportunities to interview and employ Construction personnel improved as the Construction, organization moved past its peak employment figure. 269 houses were completed in Richland and 370 occupancies were reported, reducing the backlog of empty houses due to slow furniture movements. A total of 1530 houses or 35.6% of the village is now occupied. The overall canning yield increased from 63% to 75% while production leveled off at approximately two-thirds of design capacity. The metal machining operation and the test pile operated on a one shift-six day per week basis. The portion of the 100-B Area from the pump house through the filter plant and including the Power House was taken over by Operations on July 25. The Power House in the 200-W Area was started and flushing of process lines with water and steam got under way in the canyon. A new department was formed to control the Protection activities of the plant.

Hazardous materials in aquatic environments of the Mississippi River Basin. Quarterly progress report, July 1, 1995--September 30, 1995

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-12-01

This report is the quarterly progress report for July through September 1995 for work done by Tulane and Xavier Universities under DOE contract number DE-FG01-93-EW53023. Accomplishments for various tasks including administrative activities, collaborative cluster projects, education projects, initiation projects, coordinated instrumentation facility, and an investigators` retreat are detailed in the report.

Revisiting the roles of accounting in society

OpenAIRE

Walker, Stephen

2016-01-01

In order to facilitate the development of new research agendas, pioneering authors in AOS embarked on difficult journeys in search of the interconnections between accounting and the social. Contributions such as Burchell et al (1980) located a number of roles of accounting in society and inspired agenda-shifting historical investigations. However, as Hopwood (1985) recognised, the participation of historians in this project requires reinvestments in theoretical and epistemological thinking. T...

FERC perspectives on nuclear fuel accounting issues

International Nuclear Information System (INIS)

McDanal, M.W.

1986-01-01

The purpose of the presentation is to discuss the treatment of nuclear fuel and problems that have evolved in industry practices in accounting for fuel. For some time, revisions to the Uniform System of Accounts have been considered with regard to the nuclear fuel accounts. A number of controversial issues have been encountered on audits, including treatment of nuclear fuel enrichment charges, costs associated with delays in enrichment services, the treatment and recognition of fuel inventories in excess of current or projected needs, and investments in and advances to mining and milling companies for future deliveries of nuclear fuel materials. In an effort to remedy the problems and to adapt the Federal Energy Regulatory Commission's accounting to more easily provide for or point out classifications for each problem area, staff is reevaluating the need for contemplated amendments to the Uniform System of Accounts

14 CFR Sec. 2-5 - Revenue and accounting practices.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

Symbols in numbers: From numerals to magnitude information

NARCIS (Netherlands)

Lindemann, O.; Rüschemeyer, S.A.; Bekkering, H.

2009-01-01

A dual-code model of number processing needs to take into account the difference between a number symbol and its meaning. The transition of automatic non-abstract number representations into intentional abstract representations could be conceptualized as a translation of perceptual asematic

Particle beam fusion program. Publications and related reports: a bibliography, January 1971-July 1979

International Nuclear Information System (INIS)

Yonas, G.

1980-03-01

This bibliography documents the evolution of this program and consolidates its 207 entries into a handy source book. The entries represent documents published by Sandia between January 1, 1971 and July 31, 1979. In order to assist the reader, the reports have been categorized into the general topics of Reviews, Beams and Plasmas, Deposition Physics and Targets, Pulsed Power Technology, and Reactors and Repetitive Pulsed Technology, and arranged in chronological order, with the most recent report in each area presented first. The reports are also cross-indexed by author and by publication number

Plankton data collected using net casts from the FRANCISCO DE ULLOA in the North Pacific Ocean from 15 July 1998 to 30 July 1998 (NODC Accession 0000911)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Plankton data were collected using net casts in the North Pacific Ocean from FRANCISCO DE ULLOA. Data were collected from 15 July 1998 to 30 July 1998. Data were...

7th International Conference on Elementary and Analytic Number Theory

CERN Document Server

Steuding, Jörn; Steuding, Rasa

2016-01-01

This book collects more than thirty contributions in memory of Wolfgang Schwarz, most of which were presented at the seventh International Conference on Elementary and Analytic Number Theory (ELAZ), held July 2014 in Hildesheim, Germany. Ranging from the theory of arithmetical functions to diophantine problems, to analytic aspects of zeta-functions, the various research and survey articles cover the broad interests of the well-known number theorist and cherished colleague Wolfgang Schwarz (1934-2013), who contributed over one hundred articles on number theory, its history and related fields. Readers interested in elementary or analytic number theory and related fields will certainly find many fascinating topical results among the contributions from both respected mathematicians and up-and-coming young researchers. In addition, some biographical articles highlight the life and mathematical works of Wolfgang Schwarz.

5 CFR 1640.2 - Information regarding account.

Science.gov (United States)

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Information regarding account. 1640.2... STATEMENTS § 1640.2 Information regarding account. The Board will provide to each participant four (4) times... obtain account balance information on a more frequent basis from the TSP Web site and the ThriftLine. ...

Review: Julie Coleman: A History of Cant and Slang Dictionaries ...

African Journals Online (AJOL)

Julie Coleman. A History of Cant and Slang Dictionaries. Volume I: 1567– 1784. 2004, xii + 259 pp. ISBN 0 19 925471 0 (Hb.). Oxford: Oxford University Press. Price: £115. Julie Coleman. A History of Cant and Slang Dictionaries. Volume II: 1785– 1858. 2004, xiv + 338 pp. ISBN 0 19 925470 2 (Hb.). Oxford: Oxford ...

Variation of particle number size distributions and chemical compositions at the urban and downwind regional sites in the Pearl River Delta during summertime pollution episodes

Science.gov (United States)

Yue, D. L.; Hu, M.; Wu, Z. J.; Guo, S.; Wen, M. T.; Nowak, A.; Wehner, B.; Wiedensohler, A.; Takegawa, N.; Kondo, Y.; Wang, X. S.; Li, Y. P.; Zeng, L. M.; Zhang, Y. H.

2010-10-01

In order to characterize the features of particulate pollution in the Pearl River Delta (PRD) in the summer, continuous measurements of particle number size distributions and chemical compositions were simultaneously performed at Guangzhou urban site (GZ) and Back-garden downwind regional site (BG) in July 2006. Particle number concentration from 20 nm to 10 μm at BG was (1.7±0.8)×104 cm-3, about 40% lower than that at GZ, (2.9±1.1)×104 cm-3. The total particle volume concentration at BG was 94±34 μm3 cm-3, similar to that at GZ, 96±43 μm3 cm-3. More 20-100 nm particles, significantly affected by the traffic emissions, were observed at GZ, while 100-660 nm particle number concentrations were similar at both sites as they are more regional. PM2.5 values were similar at GZ (69±43 μg m-3) and BG (69±58 μg m-3) with R2 of 0.71 for the daily average PM2.5 at these two sites, indicating the fine particulate pollution in the PRD region to be regional. Two kinds of pollution episodes, the accumulation pollution episode and the regional transport pollution episode, were observed. Fine particles over 100 nm dominated both number and volume concentrations of total particles during the late periods of these pollution episodes. Accumulation and secondary transformation are the main reasons for the nighttime accumulation pollution episode. SO42-, NO3- accounted for about 60% in 100-660 nm particle mass and PM2.5 increase. When south or southeast wind prevailed in the PRD region, regional transport of pollutants took place. Regional transport contributed about 30% to fine particulate pollution at BG during a regional transport case. Secondary transformation played an important role during regional transport, causing higher increase rates of secondary ions in PM1.0 than other species and shifting the peaks of sulfate and ammonium mass size distributions to larger sizes. SO42-, NO3-, and NH4+ accounted for about 70% and 40% of PM1.0 and PM2.5, respectively.

Accounting for business combinations: lessons from the U.S.A.?

OpenAIRE

Ribeiro, Humberto; Crowther, David

2008-01-01

The number of different accounting practices at national level is considerable in Europe. The adoption of IAS/IFRS is a relevant step towards accounting harmonization in Europe, but also results in a dual accounting system for European companies. The accounting for business combinations provides a good example of profusion of different possible methods used by companies in different European countries, with implications on the comparability of financial statements. From the twenty-one Eur...

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Directory of Open Access Journals (Sweden)

Valentin Gabriel CRISTEA

2017-05-01

Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

The Variation of Slat Noise with Mach and Reynolds Numbers

Science.gov (United States)

Lockard, David P.; Choudhari, Meelan M.

2011-01-01

The slat noise from the 30P30N high-lift system has been computed using a computational fluid dynamics code in conjunction with a Ffowcs Williams-Hawkings solver. By varying the Mach number from 0.13 to 0.25, the noise was found to vary roughly with the 5th power of the speed. Slight changes in the behavior with directivity angle could easily account for the different speed dependencies reported in the literature. Varying the Reynolds number from 1.4 to 2.4 million resulted in almost no differences, and primarily served to demonstrate the repeatability of the results. However, changing the underlying hybrid Reynolds-averaged-Navier-Stokes/Large-Eddy-Simulation turbulence model significantly altered the mean flow because of changes in the flap separation. However, the general trends observed in both the acoustics and near-field fluctuations were similar for both models.

STUDY REGARDING OFFER ON DISTANCE ACCOUNTING EDUCATION IN ROMANIA

Directory of Open Access Journals (Sweden)

TEIUŞAN SORIN-CIPRIAN

2015-12-01

Full Text Available The national study programme forms of organization are: daily attendance studies, low attendance studies, and distance education. The objective of this study is to research the distance accounting education. The paper examines the offer for distance education in accounting. We identified all public and private universities who provide a study program on distance accounting education. By analysing the maximum number of students that can be schooled in distance learning and the tuition fee, comparative with full-time program, we intend to offer information to those interested in the accounting education domain.

USSR Report, International Affairs, The Working Class and the Contemporary World, Number 4, July-August 1985

Science.gov (United States)

1986-01-02

fields (paddies) located in valleys and mountain slopes, also retard the development of the cooperative movement in Laos. Along with these objective... cooperative movement is gradually increasing its influence on the social make-up of the Lao peasantry. Today 2,456 cooperatives which unite 41 percent...completely provinces."" population knows how to read and write eliminated in 7 of the 13 3 Along with the intensively developing cooperative

Low-Level Waste Forum notes and summary reports for 1994. Volume 9, Number 4, July 1994

International Nuclear Information System (INIS)

1994-07-01

This issue includes the following articles: Federal Facility Compliance Act Task Force forms mixed waste workgroup; Illinois Department of Nuclear Safety considers construction of centralized storage facility; Midwest Commission agrees on capacity limit, advisory committee; EPA responds to California site developer's queries regarding application of air pollutant standards; county-level disqualification site screening of Pennsylvania complete; Texas Compact legislation introduced in US Senate; Generators ask court to rule in their favor on surcharge rebates lawsuit; Vermont authority and Battelle settle wetlands dispute; Eighth Circuit affirms decision in Nebraska community consent lawsuit; Nebraska court dismisses action filed by Boyd County local monitoring committee; NC authority, Chem-Nuclear, and Stowe exonerated; Senator Johnson introduces legislation to transfer Ward Valley site; Representative Dingell writes to Clinton regarding disposal of low-level radioactive waste; NAS committee on California site convenes; NRC to improve public petition process; NRC releases draft proposed rule on criteria for decontamination and closure of NRC-licensed facilities; and EPA names first environmental justice federal advisory council

Low-Level Waste Forum notes and summary reports for 1994. Volume 9, Number 4, July 1994

Energy Technology Data Exchange (ETDEWEB)

NONE

1994-07-01

This issue includes the following articles: Federal Facility Compliance Act Task Force forms mixed waste workgroup; Illinois Department of Nuclear Safety considers construction of centralized storage facility; Midwest Commission agrees on capacity limit, advisory committee; EPA responds to California site developer`s queries regarding application of air pollutant standards; county-level disqualification site screening of Pennsylvania complete; Texas Compact legislation introduced in US Senate; Generators ask court to rule in their favor on surcharge rebates lawsuit; Vermont authority and Battelle settle wetlands dispute; Eighth Circuit affirms decision in Nebraska community consent lawsuit; Nebraska court dismisses action filed by Boyd County local monitoring committee; NC authority, Chem-Nuclear, and Stowe exonerated; Senator Johnson introduces legislation to transfer Ward Valley site; Representative Dingell writes to Clinton regarding disposal of low-level radioactive waste; NAS committee on California site convenes; NRC to improve public petition process; NRC releases draft proposed rule on criteria for decontamination and closure of NRC-licensed facilities; and EPA names first environmental justice federal advisory council.

Relevansi dan Interpretatif Laporan Keuangan Berdasarkan Metode General Price Level Accounting

Directory of Open Access Journals (Sweden)

David Sukardi Kodrat

2015-12-01

Full Text Available The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported  based on  Consumer Price Index until 2007 always more than 5 percent unless in 1985 as 4.3 percent. The latest five year from 2003 to 2007 are 6.8%, 6.06%, 10.4%, 14,8% and 6.4%. It showed that a rise in the prices of a goods and services are influenced directly to change of purchasing power and production cost or the factors of production. Although the inflation is under two digits, inflation only above five percent is too high if its compare to gross national product. Generally, Financial Statements are arranged based on Historical Cost Accounting (HCA. By using this method, financial statements are arranged by using the price of transaction arise. As tool of measure or exchange in economy is used a monetary unit. Inflation is caused a monetary unit to be not stable. Financial statement is arranged based on Historical Cost Accounting not reflecting a change of purchasing power. Financial statement that reflect a change of purchasing power is General Price Level Accounting. This research uses case and field study by using purposive sampling. Analysis are using the number of dollar (NOD attribute and the command over good (COG attribute. NOD attribute is used to test that financial statements are interpretative and COG attribute is used to test that financial statements are relevance. The result of NOD attribute shows from 27 item, there are 92,59 percent is interpretative and the result of COG attribute, there are 74,07 percent is relevance. It means that financial statement is arranged by using General Price Level Accounting more interpretative and relevance than financial statement that arranged by using Historical Cost Accounting.

Politisk danning etter 22. juli

Directory of Open Access Journals (Sweden)

Lars Løvlie

2011-01-01

Full Text Available Political education after july 22. This article makes the case fordeliberation as a major end-in-view for a political education in the general sense. The immediate backdrop is the neofascist ideology of Anders Behring Breivik and his ilk, an ideology that may partly explain the motive behind the devastation of government buildings in Oslo and the following mass shooting at Utøya on July 22. My intention here will, however, be limited to the question: what is basic to the idea of deliberation? My answer is twofold: deliberation is a reasonable method for arriving at a possible and temporary agreement on questions of truth and morality; and it is based on some – usually tacit – mutual presuppositions. These two aspects together make deliberation educative and part of an education for deliberative democracy. Without deliberation as a method we are unable to get at what John Dewey used to call “warranted assertibility”. Without deliberation as embedded in joint assumptions we would be unable to distinguish between method as wayward gibberish and as reasonable conversation. On pain of being presumptuous I invite the reader to this short educative stroll!

Book Review : Social and Environmental Accounting

OpenAIRE

Lee C. Moerman

2010-01-01

This edited 4 volume set comprises a selection of published papers in the field of social and environmentalaccounting, and is the latest series of books to emerge from the Centre for Social and EnvironmentalAccounting Research (CSEAR) at the University of St Andrews, Scotland. The editors are: Rob Gray,Professor of Social and Environment Accounting and Director of CSEAR; Jan Bebbington, Professor ofAccounting and Sustainable Development and Director of the St Andrews Sustainability Institute;...

45 CFR 1801.63 - Scholar Accountability.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Scholar Accountability. 1801.63 Section 1801.63 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION HARRY S. TRUMAN SCHOLARSHIP PROGRAM Duration of Scholarship § 1801.63 Scholar Accountability. (a) A...

Progress report (8) April-July 1977

International Nuclear Information System (INIS)

1977-08-01

Objectives and various units activities of Nuclear Research Center (NRC) from April to July 1977 are desribed. Furthermore department reports are accompanied by the name of those who are closely involved with the scientific and technical works. A list of publications and new staff members is given

The sociology of big science | Public Lecture by Ulrike Felt | 15 July

CERN Multimedia

2014-01-01

"The sociology of big science" Public Lecture by Prof. Ulrike Felt Tuesday 15 July 2014 - 7.30 p.m. Globe of Science and Innovation Lecture in English, translated in French. Entrance free. Limited number of seats. Reservation essential: +41 22 767 76 76 or cern.reception@cern.ch What science for what kind of society? Reflecting the development of big science Without any doubt, CERN can be described as being among the most ambitious scientific enterprises ever undertaken. For 60 years, the Member States have not only invested considerable financial means into this institution, but have also supported the creation of a highly visionary research programme. And this has led to a change in the way science is done, as captured by the idea of "big science". Yet this naturally also raises a number of quite fundamental questions: How did the meaning of "doing science" change? What justifies societal engagement with and support for such a cost-intensive long-t...

Number-Theory in Nuclear-Physics in Number-Theory: Non-Primality Factorization As Fission VS. Primality As Fusion; Composites' Islands of INstability: Feshbach-Resonances?

Science.gov (United States)

Siegel, Edward

2011-10-01

Numbers: primality/indivisibility/non-factorization versus compositeness/divisibility /factor-ization, often in tandem but not always, provocatively close analogy to nuclear-physics: (2 + 1)=(fusion)=3; (3+1)=(fission)=4[=2 × 2]; (4+1)=(fusion)=5; (5 +1)=(fission)=6[=2 × 3]; (6 + 1)=(fusion)=7; (7+1)=(fission)=8[= 2 × 4 = 2 × 2 × 2]; (8 + 1) =(non: fission nor fusion)= 9[=3 × 3]; then ONLY composites' Islands of fusion-INstability: 8, 9, 10; then 14, 15, 16,... Could inter-digit Feshbach-resonances exist??? Applications to: quantum-information/computing non-Shore factorization, millennium-problem Riemann-hypotheses proof as Goodkin BEC intersection with graph-theory ``short-cut'' method: Rayleigh(1870)-Polya(1922)-``Anderson'' (1958)-localization, Goldbach-conjecture, financial auditing/accounting as quantum-statistical-physics;... abound!!!

Nuclear Regulatory Commission Staff practice and procedure digest. Commission, Appeal Board and Licensing Board Decision, July 1972 - June 1995

International Nuclear Information System (INIS)

1996-04-01

This is the seventh edition of the Nuclear Regulatory Commission (NRC) Staff Practice and Procedure Digest. It contains a digest of a number of Commission, Atomic Safety and Licensing Appeal Board, and Atomic Safety and Licensing Board decisions issued during the period from July 1, 1972 to June 1995 interpreting the NRC rules of practice in 10 CFR part 2

ETHICS IN ACCOUNTING IN THE CONTEXT OF KNOWLEDGE-BASED ECONOMY

Directory of Open Access Journals (Sweden)

Marian TAICU

2017-12-01

Full Text Available The knowledge-based economy comes with a number of challenges in the field of accounting. Accounting must provide the information that internal and external users need for decision making and, in order to achieve this goal, it is necessary to integrate new IT technologies, standardize reporting and ensure compliance with ethical principles in the accounting profession. The paper aims at presenting the main ethical challenges in accounting in the present and foreseeable contexts.

Technical management courses (before July)

CERN Multimedia

2015-01-01

Please find below the courses in the field of technical management scheduled before July and which have places available.       For more details about a course and to register, please go to the Training Catalogue. If you need a course which is not in the catalogue, please contact your supervisor, your Departmental Training Officer or HR-LD at Technical.Management.Training@cern.ch.

Stratospheric concentrations of N2O in July 1975

International Nuclear Information System (INIS)

Krey, P.W.; Lagomarsino, R.J.; Schonberg, M.

1977-01-01

The first measurement of the hemispheric distribution of N 2 O concentrations in the lower stratosphere of the Northern Hemisphere is reported for July 1975. This distribution is similar to those of CCl 3 F and SF 6 , although N 2 O is more stable in the stratosphere than either of the other trace gases. The inventory of N 2 O in the stratosphere of the Northern Hemisphere in July 1975 against which future observations can be compared is 136 Tg

A relook at NEH-4 curve number data and antecedent moisture condition criteria

Science.gov (United States)

Mishra, Surendra Kumar; Singh, Vijay P.

2006-08-01

This paper investigates the variation of the popular curve number (CN) values given in the National Engineering Hand Book-Section 4 (NEH-4) of the Soil Conservation Service (SCS) with antecedent moisture condition (AMC) and soil type. Using the volumetric concept, involving soil, water, and air, a significant condensation of the NEH-4 tables is achieved. This leads to a procedure for determination of CN for gauged as well as ungauged watersheds. The rainfall-runoff events derived from daily data of four Indian watersheds exhibited a power relation between the potential maximum retention or CN and the 5-day antecedent rainfall amount. Including this power relation, the SCS-CN method was modified. This modification also eliminates the problem of sudden jumps from one AMC level to the other. The runoff values predicted using the modified method and the existing method utilizing the NEH-4 AMC criteria yielded similar results.

10 CFR 1008.18 - Accounting for disclosures.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Accounting for disclosures. 1008.18 Section 1008.18 Energy... Parties § 1008.18 Accounting for disclosures. (a) For each disclosure of information contained in a system... accounting of: (1) The date, nature, and purposes of each disclosure of a record made to any person or to...

Translations From Kommunist, Number 11, July 1977

Science.gov (United States)

1977-09-19

of their own role in the administration of social affairs. We understand the patriotic feelings motivating I. Mamedov, chief agronomer of the...and militarism. We must particularly emphasize her role in sobering up the German workers from their social- chauvinist intoxication and in

Post-accident core retention for LMFBR's. 2. Technical report, 1 July 1973--30 June 1974

International Nuclear Information System (INIS)

1974-09-01

This report describes work performed at UCLA on Post Accident Heat Removal for the period July 1973 to July 1974. The work includes a preliminary identification of sequences of events that could lead to a completely disassembled core and analysis of several in-vessel processes relevant to establishing whether or not containment can be achieved. Preliminary observations on the dry-out of debris beds are reported. The effects of both stabilizing temperature gradients and thermal radiation on increases in the downward heat transfer from a molten layer of UO 2 are found to be significant. Boiling of the molten layer is considered and the existing experimental data is found to be inadequate. Predictions of heat transfer from a downward facing surface to a low Prandtl number fluid are not available. Recommendations for future work are made. The effects of disturbances on a quiescent molten layer are presented. A simple fast method of estimating recriticality is given and an estimate of possible ramp rates is made. Areas of uncertainty requiring further work are identified. (U.S.)

Summary of expenditures of rebates from the low-level radioactive waste surcharge escrow account for calendar year 1988

International Nuclear Information System (INIS)

1989-06-01

This is the third report submitted to Congress under Public Law 99-240, ''The Low-Level Radioactive Waste Policy Amendments Act of 1985'' (the Act). This section of the Act requires the Department of Energy to summarize the annual expenditures made by states and compacts of funds disbursed from the Department's Surcharge Escrow Account, and to assess the compliance of these expenditures with the specified limitations. This report covers expenditures made during calendar year 1988 from funds disbursed to states and compacts following the July 1, 1986, and January 1, 1988, milestones. The next milestone in the Act is January 1, 1990, following which the accumulated surcharge deposits in the Department's Surcharge Escrow Account will again be disbursed. The Act authorizes states with operating low-level radioactive waste disposal sites (sited states) to collect surcharges on disposal of waste from generators located in compact regions currently without disposal sites (non-sited compacts) and in states that do not have sites and that are not members of compacts (nonmember states). The Act requires the sited states to make a monthly deposit to the Department of Energy's Surcharge Escrow Account of 25 percent of the surcharges they collect. Following each milestone date, the Department is required to disburse these funds, with accrued interest, back to those non-sited compacts and nonmember states found in compliance with the milestone requirements for new disposal site development. 4 tabs

Preemption Contested: Suspect Spaces and Preventability in the July 7 Inquest

NARCIS (Netherlands)

de Goede, M.

2014-01-01

The London Coroner's Inquest into the deaths of July 7 2005 unequivocally rejected the notion that the security services could and should have been able to identify the 7/7 perpetrators as potential future terrorists before July 2005. These findings contest powerful post-9/11 security logics of

Results of the 24 July blood donation

CERN Multimedia

Medical Service

2013-01-01

"Bravo! A huge success! A big thanks to everyone involved for their valuable participation this summer," says Ms. Troillet, the nurse responsible for the Transfusion Centre (CTS) at HUG.   During the 24 July blood donation, blood was collected from 109 of the 150 people who attended (including 53 new donors). This excellent result is particularly noteworthy, since blood supplies are at their lowest levels in hospitals during the summer season. The CERN Medical Service joins CTS in thanking all donors for their generous gesture and Ms. Vuattaz, manager of the restaurant NOVAE No. 2 and her team, for their collaboration. Upcoming blood donations:           Wednesday 16 October 2013           Thursday 3 April 2014           Wednesday 23 July 23 2014

Radiation of the symbiotic star CH Cygni in the period 1982 -July 1984

International Nuclear Information System (INIS)

Skopal, A.

1987-01-01

Spectroscopic behavior is described of the symbiotic star CH Cygni in the period of the activity 1982 - July 1984. Observed variations of the intensities of the emission lines and absorption shell lines are discussed. An analysis of these lines supports the idea that a few different regions of radiation exist in CH Cygni. Drop in brightness and development of jets are interpreted as the consequence of an accretion disk evolution. (author). 4 figs., 10 refs

Hanford Laboratories monthly activities report, July 1963

Energy Technology Data Exchange (ETDEWEB)

1963-08-15

This is the monthly report for the Hanford Laboratories Operation, July 1963. Metallurgy, reactor fuels, chemistry, dosimetry, separation processes, reactor technology, financial activities, visits, biology operation, physics and instrumentation research, and employee relations are discussed.

Carbon trends. July 2006

International Nuclear Information System (INIS)

2006-07-01

This newsletter makes a monthly synthesis of the European CO 2 market: traded volumes, spot prices, conformability of facilities, supply and demand, climate indexes (temperature, precipitations from June 2005 to June 2006), economic activity indicators (industrial production index from April 2005 to April 2006), confidence index of business leaders (from June 2005 to June 2006), changes in energy prices (from July 2005 to June 2006), CO 2 quotas allocated to European Union countries and detailed indicators of CO 2 market, climate, economic activity and energy prices. (J.S.)

The magic of numbers

CERN Document Server

Bell, Eric Temple

1991-01-01

From one of the foremost interpreters for lay readers of the history and meaning of mathematics: a stimulating account of the origins of mathematical thought and the development of numerical theory. It probes the work of Pythagoras, Galileo, Berkeley, Einstein, and others, exploring how ""number magic"" has influenced religion, philosophy, science, and mathematics

Air & Space Power Journal (ASPJ). Volume 27, Number 3, May-June 2013

Science.gov (United States)

2013-06-01

to Hide Feature 27. M. Alex Johnson and Pete Williams, “ Cops : Weeks of Planning Went into Shootings at Colo. Batman Screening,” NBC News, 20 July...Gen. Andrews Says; Calls Anti-Submarine Measures ‘Successful,’ ” New York Times, 18 July 1942, 5. 46. Holger H. Herwig, “ Slaughter in Paradise...New York, February 1943, 7, 18–19, 25–26, 30–32. 48. Herwig, “ Slaughter in Paradise,” 5–7. 49. Ibid., 4. 50. Orlando J. Pérez, “Panama: Nationalism

Zooplankton, temperature, salinity, and nutrients data from bottle and net casts in the Flores Sea from the SAMUDERA from 14 July 1976 to 26 July 1976 (NODC Accession 0000672)

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — Zooplankton, phytoplankton, nutrients, and other data were collected using bottles and nets from the SAMUDERA from 14 July 1976 to 26 July 1976 . Zooplankton data...

The Status of Development on a Web-Based Nuclear Material Accounting System at KAERI

International Nuclear Information System (INIS)

Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo

2014-01-01

The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level

The Status of Development on a Web-Based Nuclear Material Accounting System at KAERI

Energy Technology Data Exchange (ETDEWEB)

Lee, Byungdoo; Kim, Inchul; Lee, Seungho; Kim, Hyunjo [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2014-05-15

The Integrated Safeguards (IS) has been applied to 10 nuclear facilities and 1 location outside facility (LOF) at the Korea Atomic Energy Research Institute (KAERI) since July 2008. One of the major changes in the implementation of safeguards under the IS is to apply the concept of a Random Interim Inspection (RII) instead of an interim inspection. The RII plan is notified within a few hours under the IS. It is thus difficult for facility operators to prepare the inspection documents within a short time if they do not periodically manage and process the nuclear material accounting data at each facility. To resolve these issues, KAERI developed a Web-based accounting system with the function of a near real-time accounting (NRTA) system to effectively and efficiently manage the nuclear material accounting data produced at the nuclear facilities and cope with a short notice inspection under the IS, called KASIS (KAeri Safeguards Information treatment System). The facility operators must input the accounting data on the inventory changes, which are the transfers of nuclear materials among the nuclear facilities and the chemical/physical composition changes, into the KASIS. KAERI also established an RFID system for controlling and managing the transfer of nuclear material and/or radioactive materials between the nuclear facilities for the purpose of nuclear safety management, and developed the nuclear material accounting system with the functions of inventory management of nuclear material at the facility level.

14 CFR Sec. 2-1 - Generally accepted accounting principles.

Science.gov (United States)

2010-01-01

...). Persons subject to this part are authorized to implement, as prescribed by the Financial Accounting... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Generally accepted accounting principles... AIR CARRIERS General Accounting Provisions Sec. 2-1 Generally accepted accounting principles. (a) The...

Environmental economy account for Denmark 2003

International Nuclear Information System (INIS)

Anon.

2005-01-01

The environmental economy account for Denmark shows that the contribution to acidification in Denmark increased with 1% from 2002 to 2003, while the contribution to the greenhouse effect increased with 11,3%. The latter covers an increase of 19,3 % from the energy supply and an increase of 22,4% from Danish ships' bunkering outside Denmark. The environmental account for Denmark presents accounts of the energy consumption (and water consumption) of the industrial branches and the households together with their emission of pollutants to the atmosphere. The account also contains information about the environmental taxes and subsidies that rest with industry and households. Finally, volume and value are presented of the oil and gas reserves in the North Sea. The environmental account combines environmental data with the Danish National Accounts, making it possible to analyse the relation between economy and environment. (ln)

Evaluating the Quality of Transfer versus Nontransfer Accounting Principles Grades.

Science.gov (United States)

Colley, J. R.; And Others

1996-01-01

Using 1989-92 student records from three colleges accepting large numbers of transfers from junior schools into accounting, regression analyses compared grades of transfer and nontransfer students. Quality of accounting principle grades of transfer students was not equivalent to that of nontransfer students. (SK)

Motivating Factors for Sustainable Accountant Potentials in Malaysia

Directory of Open Access Journals (Sweden)

Syed Ibrahim Sharifah Norhafiza

2017-01-01

Full Text Available Economic Transformation Plan (ETP emphasizes that the country has a pool of resources to steer towards Malaysia’s aspirations to become a developed and high-income nation. The ETP Roadmap highlights accountancy, an integral function in all businesses as part of the significant ETP driver. However, Malaysia still lacks the required number of qualified accountants by the year 2020. This challenges higher learning institutions to produce suitable accounting graduates. Despite taking an accounting subject in schools, not all these students later opt to enrol accounting in higher learning institutions as many factors influence their career choices. This study aims to explore these motivating factors. A quantitative approach was applied whereby primary data were collected through a questionnaire survey. Respondents were students from seven elite schools in Melaka. The study found eight motivating factors; family members in the accounting profession, public accountant as a career choice, students’ interest in receiving relevant information, choosing private accountants as a career, parents, school counsellor and career talk. However, only four of these factors were significant to students’ decisions to pursue professional accounting courses. In addition, parents’ influence plays a greater role in motivating students to opt for professional accounting courses as compared to an accounting degree.

DOE/RL Hanford Site Air Operating Permit Annual Compliance Certification Report for the Period July 2 2001 through December 31 2001 [SEC 1 and 2

International Nuclear Information System (INIS)

GREEN, W.E.

2002-01-01

The Hanford Site Air Operating Permit (AOP), Number 00-05-006, became effective on July 2, 2001. The AOP, Section 4.3.4, ''Annual Compliance Certification'', requires submittal of an annual compliance certification report no later than 12 months following the effective date of the permit. This report is to be certified for truth, accuracy, and completeness by a Responsible Official. This first annual compliance certification report contains information for the period from July 2, 2001 through December 31, 2001. Hereafter, the annual compliance certification report will contain information for the period from January 1 through December 31, as required by the AOP Section 4.3, ''Submittals''. Copies of the annual compliance certification reports are transmitted to the Washington State Department of Ecology (Ecology), the Washington State Department of Health (WDOH), the Benton Clean Air Authority (BCAA), and the U.S. Environmental Protection Agency (EPA), Region 10. For the applicable reporting period, Section 4.3.3, ''Annual Compliance Certification'', requires the following content for the annual compliance certification report: (1) The identification of each term or condition of the permit that is the basis of the certification; (2) The compliance status; (3) Whether compliance was continuous or intermittent; (4) The method(s) used to determine the compliance status of the source over the reporting period consistent with Washington Administrative Code (WAC) 173401 -61 5(3)(a); and (5) Such other facts as Ecology, WDOH, or BCAA might be required to determine the compliance status of the source. According to WAC 173-401-630(5), no certification is required for insignificant emission units. The specific terms and conditions for this annual compliance certification report consist of all emission point specific terms and conditions contained in the AOP Attachment 1 and Attachment 2 tables, plus Attachment 3 for asbestos and open burning

Hanford Laboratories monthly activities report, July 1964

Energy Technology Data Exchange (ETDEWEB)

1964-08-14

This is the monthly report for the Hanford Laboratories Operation, July 1964. Reactor fuels, chemistry, dosimetry, separation processes, reactor technology, financial activities, biology operation, physics and instrumentation research, applied mathematics, programming operation, and radiation protection are discussed.

Developing an incident management system to support Ebola response -- Liberia, July-August 2014.

Science.gov (United States)

Pillai, Satish K; Nyenswah, Tolbert; Rouse, Edward; Arwady, M Allison; Forrester, Joseph D; Hunter, Jennifer C; Matanock, Almea; Ayscue, Patrick; Monroe, Benjamin; Schafer, Ilana J; Poblano, Luis; Neatherlin, John; Montgomery, Joel M; De Cock, Kevin M

2014-10-17

The ongoing Ebola virus disease (Ebola) outbreak in West Africa is the largest and most sustained Ebola epidemic recorded, with 6,574 cases. Among the five affected countries of West Africa (Liberia, Sierra Leone, Guinea, Nigeria, and Senegal), Liberia has had the highest number cases (3,458). This epidemic has severely strained the public health and health care infrastructure of Liberia, has resulted in restrictions in civil liberties, and has disrupted international travel. As part of the initial response, the Liberian Ministry of Health and Social Welfare (MOHSW) developed a national task force and technical expert committee to oversee the management of the Ebola-related activities. During the third week of July 2014, CDC deployed a team of epidemiologists, data management specialists, emergency management specialists, and health communicators to assist MOHSW in its response to the growing Ebola epidemic. One aspect of CDC's response was to work with MOHSW in instituting incident management system (IMS) principles to enhance the organization of the response. This report describes MOHSW's Ebola response structure as of mid-July, the plans made during the initial assessment of the response structure, the implementation of interventions aimed at improving the system, and plans for further development of the response structure for the Ebola epidemic in Liberia.

The number of fetal cells in maternal blood is associated to exercise and fetal gender

DEFF Research Database (Denmark)

Schlütter, Jacob Mørup; Kirkegaard, Ida; Christensen, Connie Britta

Introduction: We have established a robust method to specifically identify and isolate a placental fetal cell in maternal blood (fcmbs) at a gestational age of 12 weeks. The concentration of these cells, however, varies considerably among pregnant women (median 3 fcmbs/30 mL blood, range 0...... activity was obtained by a questionnaire and a structured interview. The number of fcmbs was assessed in 30 mL blood processed by a proprietary method developed in-house. Fetal cells in the blood, binding to fetal cell specific antibodies, were initially isolated by magnetic cell sorting. The fetal cells...... vs. 4, p=0.06) decreased the number of fcmbs, whereas coitus the evening before increased the number (4 vs. 3, p=0.11). Conclusion: The number of fcmbs is affected by normal activities. This should be taken into account when planning collection of fetal cells in connection for prenatal diagnosis...

Accounting in Agriculture: Measurement practices of listed firms

OpenAIRE

Rute Gonçalves; Patrícia Lopes

2015-01-01

Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of biological assets and their drivers, under accounting choice theory, given data from 2012. Taking into consideration 324 listed firms worldwide that have adopted International Financial Reporting Standards (IFRS) until 2011, the empirical evidence supports that while a large number of firms measures biological assets at fair value, there are others that refute the presumption of...

Implementing Environmental Management Accounting: Status and Challenges

DEFF Research Database (Denmark)

Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content......Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental......: Visualizing the Policy Challenges of Environmental Management Accounting; Dick Osborn. Section 2 Exploring EMA implementation issues. 6. Environmental Performance and the Quality of Corporate Environmental Reports: The Role of Environmental Management Accounting; Marcus Wagner. 7. Environmental Risk...

26 CFR 1.1251-2 - Excess deductions account.

Science.gov (United States)

2010-04-01

... return one or both taxpayers) changes his method of accounting, then in addition to the information... for taxpayers using certain accounting methods—(1) General rule. Under section 1251(b)(4), except to... to procedure of making the election, effect of a change in method of accounting upon making the...

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

Editor's welcome, PORTAL, Vol. 4, No. 2, July 2007

Directory of Open Access Journals (Sweden)

Paul Allatson

2007-10-01

Full Text Available The second issue of PORTAL Journal of Multidisciplinary International Studies for 2007 is a special issue with the title Contesting Euro Visions, guest edited by Dimitris Eleftheriotis (University of Glasgow, Murray Pratt (University of Technology Sydney and Ilaria Vanni, (University of Technology Sydney. As the editors’ opening essay emphasises, this issue is not concerned to perpetuate myths of a Europe united or federated, or even cohered by shared values. Rather, it aims to reclaim something of the conceptual, transcultural and locational uncertainties encoded in the foundation myth of Europe’s origins: Europa’s seduction and abduction by Zeus, disguised as a white bull. As the editors argue, this myth is marked by the physical elusiveness of Europe’s actual location (Homer’s Europa being, for example, Phoenician, in what is now Syria, and also complicated by centuries of amendments and revisions. Thus, by approaching contemporary Europe through the prism of a mutating and unanchored foundational fiction, the editors argue that that fiction ‘can be used to understand how in Europe particular local histories and local knowledge intersect with global issues, and conversely how what appears to be “European” is, in fact, the result of global encounters. Narratives of European values need to be located in this striated space, while friction as an organising metaphor also explains the slippage and relation between the lived, heterogeneous embodiments of contemporary Europe and abstract notions of values.’ The other essays gathered in this special issue endorse this notion of a striated Europe, a shifting space best regarded as a space of friction. I would like to thank all of the authors included in this special issue for their patience, and their support for the Contesting Euro Visions ideal that frames the issue. I would also like to take the opportunity to announce a call for papers for the July 2008 issue of PORTAL

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

Children's Early Mental Number Line: Logarithmic or Decomposed Linear?

Science.gov (United States)

Moeller, Korbinean; Pixner, Silvia; Kaufmann, Liane; Nuerk, Hans-Christoph

2009-01-01

Recently, the nature of children's mental number line has received much investigation. In the number line task, children are required to mark a presented number on a physical number line with fixed endpoints. Typically, it was observed that the estimations of younger/inexperienced children were accounted for best by a logarithmic function, whereas…

Institutional Contradictions and Change of Organisations and Accounting

DEFF Research Database (Denmark)

Thrane, Sof; Balslev, Lars

2017-01-01

Purpose - The purpose of this paper is to analyse how contradictions between institutional pressures shape accounting and organisational change within Air Greenland. Design/methodology/approach - The paper applies document analysis and retrospective interviews to trace accounting and organisational...... change spanning 50 years and analyses developments on multiple levels: societal, governance and micro levels. Findings - The paper illustrates the didactical development of the organisation and management accounting. The contradictory impetus from the institutional level generates a space where actors...... are able to affect development and change management accounting systems. Actors at the company level further acted on the institutional level to affect change in governance and institutions. Research limitations/implications - The case differs from case studies in emerging countries owing to the low number...

United States Nuclear Regulatory Commission Staff Practice and Procedure Digest: Commission, Appeal Board and Licensing Board decisions, July 1972--March 1992

International Nuclear Information System (INIS)

1993-02-01

This 5th revision of the sixth edition of the NRC Practice and Procedure Digest contains a digest of a number of Commission, Atomic Safety and Licensing Appeal Board, and Atomic Safety and Licensing Board decisions issued during the period of July 1, 1972 to March 31, 1992, interpreting the NRC's Rules of Practice in 10 CFR Part 2

Efforts in strengthening accounting for and control of nuclear materials in Russia

International Nuclear Information System (INIS)

Dmitriev, A.; Volodin, Y.; Krupchatnikov, B.; Sanin, A.

2001-01-01

Full text: Recent state orders, directives, regulations are reviewed as well as practical results of the state system for nuclear material accountancy and control (NMAC) development in the Russian Federation are addressed. Based on the Federal Laws and regulations responsibilities of different agencies related to the NMAC are discussed in view of transforming the existing nuclear material accountancy and control systems to a new system at the federal level. Governmental Orders of 10 July 1998 No.746 and of 15 December 2000 No. 962 assigned Minatom of Russia as the agency in charge of establishing and operating the NMAC at the federal level while Gosatomnadzor of Russia as the agency responsible for the enforcement of the MC and A regulation and for the NMAC oversight functions. Provisions of major regulatory documents that have been or are currently being developed defining requirements, procedures, conditions and agencies' responsibilities in the area of NM control and accounting are addressed. Trends in development of the domestic safeguards system are reported in light of strengthening regulation, inspection infrastructure and licensing of NM use. Incorporation of GAN and the agencies in charge of managing nuclear installations is discussed. Foreign support to the NMAC development in Russia is also reviewed. (author)

Travel-associated and autochthonous Zika virus infection in mainland France, 1 January to 15 July 2016.

Science.gov (United States)

Septfons, A; Leparc-Goffart, I; Couturier, E; Franke, F; Deniau, J; Balestier, A; Guinard, A; Heuzé, G; Liebert, A H; Mailles, A; Ndong, J R; Poujol, I; Raguet, S; Rousseau, C; Saidouni-Oulebsir, A; Six, C; Subiros, M; Servas, V; Terrien, E; Tillaut, H; Viriot, D; Watrin, M; Wyndels, K; Noel, H; Paty, M C; De Valk, H

2016-08-11

During summer 2016, all the conditions for local mosquito-borne transmission of Zika virus (ZIKV) are met in mainland France: a competent vector, Aedes albopictus, a large number of travellers returning from ZIKV-affected areas, and an immunologically naive population. From 1 January to 15 July 2016, 625 persons with evidence of recent ZIKV infection were reported in mainland France. We describe the surveillance system in place and control measures implemented to reduce the risk of infection. This article is copyright of The Authors, 2016.

18 CFR 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.

Science.gov (United States)

2010-04-01

... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY... miscellaneous expense items which are nonoperating in nature but which are properly deductible before...

The Impact of the Cultural Dimensions on Accounting Practice in Brazil: a perspective based on the Accounting Operators’ Perception

Directory of Open Access Journals (Sweden)

Bruno Jesus de Lima

2016-10-01

Full Text Available The objective of this study was to verify to what extent the cultural dimensions impact the accounting practice in Brazil. To do so, with regard to the cultural dimensions, we used the adapted questionnaire Valued Survey Model 08 (VSM 08, which Hofstede constructed in 2008, and its Portuguese version. In order to capture accounting practices, we applied the questionnaire structured with direct questions to accounting operators, originally used by Chanchani and Willett (2004 and replicated by Almeida and Lisboa (2011 and Karabinar, Canel and Öktem (2012. The final sample consisted of 449 respondents from all over Brazil, divided into the following groups of operators: accounting users, accounting teachers, accounting professionals and accounting students. Considering that there is a diversified number of variables to capture cultural dimensions and accounting practices, we used Exploratory Factor Analysis (EFA. The factors were extracted through Principal Component Analysis and Varimax extraction. After the factor analysis, a multiple regression was performed with the extracted factors, in which the dependent variable corresponded to the accounting practices, and the independent variables were the cultural dimensions. The results indicate that the accounting operators are mainly conservative and the cultural dimensions that most impact the accounting practice are aversion to uncertainty and distance from power. It was concluded that it is not possible to infer that, at first, the adoption of international accounting standards leads to an improvement in the accounting process, since the countries where these standards were originally conceived (common law tradition have a low aversion to uncertainty and distance from power, something contrary to the findings in this research.

Account 1983-84

International Nuclear Information System (INIS)

1984-01-01

Account prepared pursuant to section 3 (4) of the Radiological Protection Act 1970 of the receipts and payments of the National Radiological Protection Board for the year ended 31st March 1984; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 149 of 1983-84). (U.K.)

Review the number of accidents in Tehran over a two-year period and prediction of the number of events based on a time-series model

Science.gov (United States)

Teymuri, Ghulam Heidar; Sadeghian, Marzieh; Kangavari, Mehdi; Asghari, Mehdi; Madrese, Elham; Abbasinia, Marzieh; Ahmadnezhad, Iman; Gholizadeh, Yavar

2013-01-01

Background: One of the significant dangers that threaten people’s lives is the increased risk of accidents. Annually, more than 1.3 million people die around the world as a result of accidents, and it has been estimated that approximately 300 deaths occur daily due to traffic accidents in the world with more than 50% of that number being people who were not even passengers in the cars. The aim of this study was to examine traffic accidents in Tehran and forecast the number of future accidents using a time-series model. Methods: The study was a cross-sectional study that was conducted in 2011. The sample population was all traffic accidents that caused death and physical injuries in Tehran in 2010 and 2011, as registered in the Tehran Emergency ward. The present study used Minitab 15 software to provide a description of accidents in Tehran for the specified time period as well as those that occurred during April 2012. Results: The results indicated that the average number of daily traffic accidents in Tehran in 2010 was 187 with a standard deviation of 83.6. In 2011, there was an average of 180 daily traffic accidents with a standard deviation of 39.5. One-way analysis of variance indicated that the average number of accidents in the city was different for different months of the year (P accidents occurred in March, July, August, and September. Thus, more accidents occurred in the summer than in the other seasons. The number of accidents was predicted based on an auto-regressive, moving average (ARMA) for April 2012. The number of accidents displayed a seasonal trend. The prediction of the number of accidents in the city during April of 2012 indicated that a total of 4,459 accidents would occur with mean of 149 accidents per day during these three months. Conclusion: The number of accidents in Tehran displayed a seasonal trend, and the number of accidents was different for different seasons of the year. PMID:26120405

Accounting Fundamentals for Non-Accountants

Science.gov (United States)

The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

The first joint congress of the South African Biochemical Society, South African Genetics Society and the South African Society for Microbiology at the University of the Witwatersrand, 29 June-4 July 1986

International Nuclear Information System (INIS)

1986-01-01

The South African Biochemical Society, South African Genetics Society and the South African Society for Microbiology held a joint congress at the University of the Witwatersrand from 29 June - 4 July 1986. The papers delivered cover subjects such as Molecular biology, Genetics, Biochemistry, Medical biochemistry, Physiology, Zoology and Isotope and radiation sciences. Different isotopes are used in labelling studies of enzymes, nutrition, metabolism, viruses, bacteria and other biological assays done in the fields of Biochenmistry, Genetics and Microbiology. This work contains only the abstracts of these papers

Effect of giberellic acid (GA4/7) and girdling on induction of reproductive structures in Pinus patula

Energy Technology Data Exchange (ETDEWEB)

Vargas-Hernandez, J.J.; Vargas-Abonce, J.I.

2016-07-01

Aim of the study. Seed production in forest tree species commonly takes a long time due to the length of the juvenile stage. Even though several treatments have been used to induce early flowering in conifer species, experience on their use in subtropical Pinus species is limited. This study aimed to evaluate the effect of GA4/7 dose (0, 1.27 and 2.54 mg cm-2) and application time (July-October), alone or in combination with partial stem girdling, on male and female strobili production in young Pinus patula Schiede ex Schltdl. et Cham. clones. Area of study: Nine clones with different flowering background of high-elevation Pinus patula growing in a six-year old seed orchard established in Central México (Aquixtla, Puebla) at 2,800 m elevation. Material and methods: Two independent flowering trials (FT1 and FT2) were carried out in the seed orchard during the 2009 and 2010 flowering cycles; similar factors were evaluated at both trials but time of application, clones tested, and experimental design used varied for each of them. Partial stem girdling was done at the base of the trunk and the GA4/7 solution was injected into the xylem above the point of girdling. The following spring, the percentage of trees with strobili and the number of strobili per tree were determined for both male and female structures. Main results: Significant differences (p ≤ 0.05) among clones in flowering capacity were found at both trials. None of the treatments applied in FT1 resulted in an increase of strobili formation, most probably because they were applied too late in the growing season. In FT2, however, application of GA4/7 combined with partial stem girdling increased the percentage of trees with strobili and the number of strobili of both sexes, particularly when applied in early July. Partial stem girdling was more effective on promoting male strobili than female ones in gibberellin-treated grafts. Research highlights: Timing of GA4/7 application and stem girdling was

18 CFR 367.3980 - Account 398, Miscellaneous equipment.

Science.gov (United States)

2010-04-01

... service company's operations that are not included in any other account of this system of accounts. (b... equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7...

Lithuanian accounting development phases and tendencies

Directory of Open Access Journals (Sweden)

Jonas Mackevičius

2016-09-01

Full Text Available The evolution of Lithuanian accounting has a long history and is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Differ-ent factors had an impact and formed the Lithuanian accounting system, and they have defined develop-ment tendencies for it. The aim of this research is to investigate Lithuanian accounting development phases and tendencies. The research methods consist of analysing scientific papers of Lithuanian authors, a retrospective analy-sis, the historical approach, inductive and deductive methods, systematisation, comparison and a sum-mary of the information. From the chronological and historical perspectives, the following Lithuanian accounting development phases were distinguished: (1 accounting origin for the period of the Grand Duchy of Lithuania (1251–1795; (2 Lithuania’s accounting status during the period of occupation by Tsarist Russia (1795–1914 and World War I (1914–1918; (3 the condition and regulation of account-ing during the inter-war period (1918–1940 and World War II in Lithuania; (4 accounting organization and regulation during the Soviet occupation period in Lithuania (1944–1990; (5 accounting status and problems in Independent Lithuania (1990–2015. The article investigates the key elements of regulation, and the achievements and problems of each Lithuanian accounting development phase.

Bilingual Education and Accountability: A Perceptual View.

Science.gov (United States)

Hernandez-Domingues, Jose L.; Gertenbach, Donald

This paper discusses (1) The Current Definition of Bilingual Education, (2) The Origin of Accountability, (3) The Empirical and Rational View of Education, (4) Man Defines Himself or Is Defined, and (5) Who Is Accountable? A list of notes is included in the study. (SK)

Determining the profile of the successful first-year accounting student

African Journals Online (AJOL)

A concern about the pass rate in first-year accounting courses in higher education has resulted in a number of national and international research projects on the subject. Researchers have looked at the possible effect of factors such as the student's proficiency in English, prior experience in accounting and mathematics,

Monthly Electrical Energy Overview July August 2015

International Nuclear Information System (INIS)

2015-08-01

This publication presents the electricity characteristics and noteworthy developments in France every month: consumption, generation, renewable energies, cross-border trades and transmission system developments, along with feedback on the highlights affecting this data. This issue presents the key figures for July-August 2015

HS and E Environmental Sciences semiannual progress report for 1982, January-July

International Nuclear Information System (INIS)

Hunt, D.C.; Campbell, G.W.

1984-01-01

This report summarizes research and evaluation activities for the Environmental Sciences Branch from January 1, 1982 to July 1, 1982. Progress in five primary areas of effort is reported: (1) dust transport, (2) environmental health, (3) quality assurance of measurement techniques, (4) beryllium levels in regional soils, and (5) evaluation of actual and hypothetical Plantsite incidents. Progress is also described in programs dealing with (1) Plant land management, (2) distribution of transuranium (TRU) elements in sediments, and (3) alpha-emitter composition of Plantsite pond waters. 25 references, 18 figures, 14 tables

Experiments in the HAW project. Data report. ECN contribution July-December 1993

Energy Technology Data Exchange (ETDEWEB)

Vonka, V.; Middleton, D.W.; Ruiter, A. de

1994-09-01

Data are presented from the High Active Waste (HAW) experiment, a large-scale, in situ test being performed underground at the Asse salt mine in Remlingen, FRG. These data include selected field information, the test configuration, instrumentation activities and comprehensive results from a large number of gauges. The results are measured data obtained from gap meters, thermocouples, linear displacement transducers, voltage and electric current meters and pressure gauges. Data certification practices have been described together with the quality assurance of the data reduction and of the data base management system. The experiment began on November 8, 1988 and will continue for five years. Data in this report cover the ECN contribution in the period from July 1st, 1993 to December 31th, 1993. (orig.).

Experiments in the HAW project. Data report. ECN contribution July-December 1993

International Nuclear Information System (INIS)

Vonka, V.; Middleton, D.W.; Ruiter, A. de.

1994-09-01

Data are presented from the High Active Waste (HAW) experiment, a large-scale, in situ test being performed underground at the Asse salt mine in Remlingen, FRG. These data include selected field information, the test configuration, instrumentation activities and comprehensive results from a large number of gauges. The results are measured data obtained from gap meters, thermocouples, linear displacement transducers, voltage and electric current meters and pressure gauges. Data certification practices have been described together with the quality assurance of the data reduction and of the data base management system. The experiment began on November 8, 1988 and will continue for five years. Data in this report cover the ECN contribution in the period from July 1st, 1993 to December 31th, 1993. (orig.)

Banner prints social security numbers

Directory of Open Access Journals (Sweden)

Robbins RA

2014-02-01

Full Text Available No abstract available. Article truncated at 150 words. The Monday edition of the Arizona Republic contained a story with potential interest to our readers. On the most recent address labels of Banner Health's magazine, Smart & Healthy, the addressee's Social Security or Medicare identification numbers, which are often identical to their Social Security numbers (1. The magazine was mailed to more than 50,000 recipients in Arizona late last week. The recipients are members of the Medicare Pioneer Accountable Care Organization, a government health-care plan that Banner serves. Banner generated its mailing list from information it received from the U.S. Centers for Medicare & Medicaid Services, which is an agency within the U.S. Department of Health & Human Services (HHS responsible for administration of several federal health-care programs. Although medical information has been protected by the Health Insurance Portability and Accountability Act (HIPAA since 1996, penalties were recently increased. Civil monetary penalties were increased from a maximum of $100 ...

Accounting for social accountability: developing critiques of social accountability within medical education.

Science.gov (United States)

Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

2014-01-01

The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

Carnival, G.J.; Meredith, E.M.

1985-01-01

The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

48 CFR 52.230-2 - Cost Accounting Standards.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

Determinants of Accounting Frauds:Perceptions of Indonesian Civil Servants

Directory of Open Access Journals (Sweden)

Hadri Kusuma

2017-10-01

Full Text Available This study aimed to examine a number of factors that affect the accounting fraud. This study used the variables consisting of information asymmetry, organizational commitment and individual morality. Theauthors study surveyed the employees at the Office for Management of Regional Revenue, Finance and Assets (Dinas Pendapatan Pengelolaan Keuangan Aset, Yogyakarta Province. This study uses convenience sampling technique method. The data from 96 respondents revealed that the variables of information asymmetry and organizational commitment significantly enhanced the accounting fraud while the individual morality significantly diminished the accounting fraud.

Bibliometric and content analysis of medical articles in the PubMed database published by North Korean authors from 1997 to July 2017

Directory of Open Access Journals (Sweden)

Geum Hee Jeong

2017-08-01

Full Text Available This study aimed at analyzing the bibliometric characteristics and content of medical articles from North Korea in PubMed and characterizing the patterns of international cooperation of medical researchers in North Korea. We hypothesized that the number of publications from North Korea in PubMed has increased recently as a result of active cooperation with foreign researchers. PubMed was searched on July 19, 2017 using the search term “(North Korea [Affiliation] OR Democratic People’s Republic of Korea [Affiliation] OR DPRK [Affiliation].” The content of medical articles was analyzed and cooperative work with foreign researchers was noted. The number of medical articles in PubMed through July 2017 was 16, of which 2 were by North Korean authors only. From the content of these articles, it was found that researchers in top-notch institutions, including Kim Il Sung University, can access the internet, and that a dental caries prevention program supported by Finland has been in place for more than 10 years. The number of publications from North Korea in PubMed has increased recently, although the amount is still very small. Providing internet access to North Korean researchers will accelerate their submissions to international journals.

Hanford Site storm water comprehensive site compliance evaluation report for the reporting period July 1, 1996 through June 30, 1997

International Nuclear Information System (INIS)

Perkins, C.J.

1997-01-01

On September 9, 1992, the US Environmental Protection Agency (EPA) issued General Permit No. WA-R-00-OOOF, Authorization to Discharge Under the National Pollutant Discharge Elimination System (NPDES) for Storm Water Discharges Associated with Industrial Activity to the US Department of Energy, Richland Operations Office (RL). RL submitted a Notice of Intent to comply with this permit to EPA in conformance with the General Permit requirements on October 1, 1992. On February 14, 1994, EPA issued a Storm Water General Permit Coverage Notice and assigned WA-R-00-Al7F as the Hanford Site's National Pollutant Discharge Elimination System (NPDES) storm water permit number. The Hanford Site Storm Water Pollution Prevention Plan (SWPPP) (WHC 1996a) was certified by J. E Rasmussen, Director Environmental Assurance, RL, on September 24, 1996, in compliance with Part IV.B(i) of the General Permit. As required by General Permit No. WA-R-00-OOOF (WA-R-00-Al7F), Section IV, Part D, Section 4.c, an annual report must be developed by RL and retained on site to verify that the requirements listed in the General Permit are being implemented. The previous Hanford Site Storm Plater Comprehensive Site Compliance Evaluation Report (WHC 1996b) addressed the period from July 1995 through June 1996. This document fulfills the requirement to prepare an annual report and contains the results of inspections of the storm water outfalls listed in the SWPPP (WHC 1996a). This report also describes the methods used to conduct the 1100 Storm Plater Comprehensive Site Compliance Evaluation (SWCSCE) as required in Part IV, Section D.4.c in the General Permit; summarizes the results of the compliance evaluation; and documents significant leaks and spills. The reporting year for this SWCSCE report is July 1, 1996 through June 30, 1997

France's Administrative Tertiary: Stable Numbers for Occupations in Flux.

Science.gov (United States)

Liaroutzos, Olivier; Meriot, Sylvie-Anne

1995-01-01

During the past decade, the number of jobs in France's administrative service sector has remained stable. General administrative work has become more infrequent; however, the basic occupations of secretary and accountancy have been maintained. Although the number of typists has declined, the number of "secretarial" jobs has increased…

Combining cluster number counts and galaxy clustering

Energy Technology Data Exchange (ETDEWEB)

Lacasa, Fabien; Rosenfeld, Rogerio, E-mail: fabien@ift.unesp.br, E-mail: rosenfel@ift.unesp.br [ICTP South American Institute for Fundamental Research, Instituto de Física Teórica, Universidade Estadual Paulista, São Paulo (Brazil)

2016-08-01

The abundance of clusters and the clustering of galaxies are two of the important cosmological probes for current and future large scale surveys of galaxies, such as the Dark Energy Survey. In order to combine them one has to account for the fact that they are not independent quantities, since they probe the same density field. It is important to develop a good understanding of their correlation in order to extract parameter constraints. We present a detailed modelling of the joint covariance matrix between cluster number counts and the galaxy angular power spectrum. We employ the framework of the halo model complemented by a Halo Occupation Distribution model (HOD). We demonstrate the importance of accounting for non-Gaussianity to produce accurate covariance predictions. Indeed, we show that the non-Gaussian covariance becomes dominant at small scales, low redshifts or high cluster masses. We discuss in particular the case of the super-sample covariance (SSC), including the effects of galaxy shot-noise, halo second order bias and non-local bias. We demonstrate that the SSC obeys mathematical inequalities and positivity. Using the joint covariance matrix and a Fisher matrix methodology, we examine the prospects of combining these two probes to constrain cosmological and HOD parameters. We find that the combination indeed results in noticeably better constraints, with improvements of order 20% on cosmological parameters compared to the best single probe, and even greater improvement on HOD parameters, with reduction of error bars by a factor 1.4-4.8. This happens in particular because the cross-covariance introduces a synergy between the probes on small scales. We conclude that accounting for non-Gaussian effects is required for the joint analysis of these observables in galaxy surveys.

Spatial variability of harmful algal blooms in Milford Lake, Kansas, July and August 2015

Science.gov (United States)

Foster, Guy M.; Graham, Jennifer L.; Stiles, Tom C.; Boyer, Marvin G.; King, Lindsey R.; Loftin, Keith A.

2017-01-09

uplake (Zone C), midlake (Zone B), and downlake (Zone A) parts of the lake. Overall, no consistent pattern was indicated as to which sample location (nearshore or open water) had the highest microcystin concentrations. In July, the maximum microcystin concentration observed in each zone was detected at a nearshore site, and in August, maximum microcystin concentrations in each zone were detected at an open-water site.The Kansas Department of Health and Environment uses two guidance levels (a watch and a warning level) to issue recreational public-health advisories for CyanoHABs in Kansas lakes. The levels are based on concentrations of microcystin and numbers of cyanobacteria. In July and August, discrete water-quality samples were predominantly indicative of warning status in Zone C, watch status in Zone B, and no advisories in Zone A. Regression-estimated microcystin concentrations, which provided more thorough coverage of Milford Lake (n=683–720) than discrete samples (n=21–24), generally indicated the same overall pattern. Regardless of the individual agencies sampling approach, the overall public-health advisory status of each zone in Milford Lake was similar according to the Kansas Department of Health and Environment guidance levels.

A Fake Follower Story: improving fake accounts detection on Twitter

OpenAIRE

Di Pietro, Roberto; Petrocchi, Marinella; Spognardi, Angelo; Tesconi, Maurizio; Cresci, Stefano

2014-01-01

Fake followers are those Twitter accounts created to inflate the number of followers of a target account. Fake followers are dangerous to the social platform and beyond, since they may alter concepts like popularity and influence in the Twittersphere-hence impacting on economy, politics, and Society. In this paper, we contribute along different dimensions. First, we review some of the most relevant existing features and rules (proposed by Academia and Media) for anomalous Twitter accounts det...

Account 1988-89

International Nuclear Information System (INIS)

1989-01-01

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author)

Account 1988-89

Energy Technology Data Exchange (ETDEWEB)

1989-07-07

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1989 and Balance Sheet as at 31 March 1989; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons paper No. 619 of 1987-88.) (author).

Account 1989-90

Energy Technology Data Exchange (ETDEWEB)

1990-07-20

Account, prepared pursuant to section 3(4) of the Radiological Protection Act 1970, of the National Radiological Protection Board showing the Income and Expenditure for the year ended 31 March 1990 and Balance sheet as at 31 March 1990; together with the Report of the Comptroller and Auditor General thereon. (In continuation of House of Commons Paper No. 493 of 1988-89). (author).

Characteristics and Impacts of the severe Hailstorm on 28 July 2013

Science.gov (United States)

Kunz, Michael; Jürgen Punge, Heinz; Fluck, Elody; Schmidberger, Manuel; Blahak, Ulrich; Handwerker, Jan; Mohr, Susanna; Mühr, Bernhard

2015-04-01

On 27/28 July, two severe supercell thunderstorms in Germany caused unexpected extreme losses of 3.1 bn EUR(insured) and 4.0 bn EUR(economic), respectively. According to the recently published damage statistics of Munich Re for the year 2013, these hail events were the costliest natural catastrophe in worldwide for that year ranked by insured losses. This example exemplifies the large damage potential related to hail events, which is still underestimated both by the public and the insurance industry. On 27 July, the first supercell moved over the federal states of North Rhine-Westphalia and Lower Saxony. Large hail with diameters of up to 7.5 cm according to observations archived in the European Severe Weather Database (ESWD) caused severe damage especially over the Volkswagen factory in Wolfsburg. One day later, on 28 July, another supercell formed upstream of the Black Forest Mountains and moved almost parallel over the Swabian Jura and Bavaria. Hail with diameters of up to 8 cm fell over a heavily populated region between the cities of Reutlingen and Tübingen. In this area, exposed assets are extremely high, which partly explain the high total loss. Approximately 100,000 buildings and 50,000 automobiles (not considered are the damaged automobiles at the parking lot in Wolfsburg) were severely damaged by these two events. Considering the single event definition over a 72-hr period, which is usually applied in the insurance industry, these hailstorms were one of the most expensive loss events in Germany. In this paper, we investigate the severe hailstorm on 28 July from different views. By using and combining available observational data sets, the objective is to reconstruct the whole events at a very high resolution and to examine the conditions that are most relevant for convective initiation and the further development of the organized convective cell. Using a series of photos of damaged objects the aim is to relate different object classes and hail stone

77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2012-07-25

... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

Dynamic Virtual Credit Card Numbers

Science.gov (United States)

Molloy, Ian; Li, Jiangtao; Li, Ninghui

Theft of stored credit card information is an increasing threat to e-commerce. We propose a dynamic virtual credit card number scheme that reduces the damage caused by stolen credit card numbers. A user can use an existing credit card account to generate multiple virtual credit card numbers that are either usable for a single transaction or are tied with a particular merchant. We call the scheme dynamic because the virtual credit card numbers can be generated without online contact with the credit card issuers. These numbers can be processed without changing any of the infrastructure currently in place; the only changes will be at the end points, namely, the card users and the card issuers. We analyze the security requirements for dynamic virtual credit card numbers, discuss the design space, propose a scheme using HMAC, and prove its security under the assumption the underlying function is a PRF.

Accounting for the environment.

Science.gov (United States)

Lutz, E; Munasinghe, M

1991-03-01

Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

Compatibility of the IFRS for Small and Medium-sized Entities and the new EU-Accounting Directive

Directory of Open Access Journals (Sweden)

Gerrit Kaufhold

2015-01-01

Full Text Available The new EU-Accounting Directive of 26 June 2013 (DIRECTIVE 2013/34/EU has the intention to harmonize the accounting and financial reporting of enterprises in the European Union. “Think small first” is the central principle in the new EU-Accounting Directive and the new regulations have to be adopted in the laws of European member states by 20 July 2015. The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs was published in 2009 by the International Accounting Standards Board (IASB. The IASB intended to create simplified international financial reporting standards for the special needs of smaller and medium-sized enterprise. The IASB completed in May 2015 a comprehensive review of the IFRS for SMEs and made amendments to the Standard. The revised version of the IFRS for SMEs will be issued in the last quarter of 2015. The aim of the paper is to analyze the compatibility of the IFRS for SMEs and the new EU- Accounting Directive and the problems in connection with the harmonization of the European accounting legislation especially in Germany. Based on the results of the research most of the former incompatibilities could be removed, but the remaining complexity of the IFRS for SMEs and the lack of an option for the member states to adopt the IFRS for SMEs as an accounting and reporting standard besides or instead their local accounting principles will prevent the wide use of the IFRS for SMEs in Germany and in other member states of the European Union.

45 CFR 205.52 - Furnishing of social security numbers.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Furnishing of social security numbers. 205.52... GENERAL ADMINISTRATION-PUBLIC ASSISTANCE PROGRAMS § 205.52 Furnishing of social security numbers. The... furnish to the State or local agency a social security account number, hereinafter referred to as the SSN...

A Lightweight Monitoring and Accounting System for LHCb DC'04 Production

CERN Document Server

Sánchez-García, M; Graciani-Díaz, R; Saborido-Silva, J J; Vizcaya-Carrillo, R

2005-01-01

The phase 1 of the LHCb Data Challenge 04[1] includes the simulation of 200 million simulated events using distributed computing resources on 63 sites and spanning over 4 months. This was achieved using the DIRAC [2] distributed computing Grid infrastructure. Job Monitoring and Accounting services have been developed to track the status of the production and to evaluate the results at the end of the Data Challenge. The end user connects with a web browser to Web-Server applications showing dynamic reports for a whole set of possible queries. These applications in turn interrogate the Job Monitoring Service and Accounting Database by means of dedicated XML-RPC interfaces, querying for the information requested by the user. The reports provide a uniform view of the usage of the computing resources available. All the system components are implemented as a set of cooperating python classes following the design choice of LHCb. The different services are distributed over a number of independent machines. This allow...

Low copy numbers of complement C4 and homozygous deficiency of C4A may predispose to severe disease and earlier disease onset in patients with systemic lupus erythematosus.

Science.gov (United States)

Jüptner, M; Flachsbart, F; Caliebe, A; Lieb, W; Schreiber, S; Zeuner, R; Franke, A; Schröder, J O

2018-04-01

Objectives Low copy numbers and deletion of complement C4 genes are potent risk factors for systemic lupus erythematosus (SLE). However, it is not known whether this genetic association affects the clinical outcome. We investigated C4 copy number variation and its relationship to clinical and serological features in a Northern European lupus cohort. Methods We genotyped the C4 gene locus using polymerase chain reaction (PCR)-based TaqMan assays in 169 patients with SLE classified according to the 1997 revised American College of Rheumatology (ACR) criteria and in 520 matched controls. In the patient group the mean C4 serum protein concentrations nephelometrically measured during a 12-month period prior to genetic analysis were compared to C4 gene copy numbers. Severity of disease was classified according to the intensity of the immunosuppressive regimens applied and compared to C4 gene copy numbers, too. In addition, we performed a TaqMan based analysis of three lupus-associated single-nucleotide polymorphisms (SNPs) located inside the major histocompatibility complex (MHC) to investigate the independence of complement C4 in association with SLE. Results Homozygous deficiency of the C4A isotype was identified as the strongest risk factor for SLE (odds ratio (OR) = 5.329; p = 7.7 × 10 -3 ) in the case-control comparison. Moreover, two copies of total C4 were associated with SLE (OR = 3.699; p = 6.8 × 10 -3 ). C4 serum levels were strongly related to C4 gene copy numbers in patients, the mean concentration ranging from 0.110 g/l (two copies) to 0.256 g/l (five to six copies; p = 4.9 × 10 -6 ). Two copies of total C4 and homozygous deletion of C4A were associated with a disease course requiring cyclophosphamide therapy (OR = 4.044; p = 0.040 and OR = 5.798; p = 0.034, respectively). Homozygous deletion of C4A was associated with earlier onset of SLE (median 24 vs. 34 years; p = 0.019) but not significant after

The assessment of activities conducted by companies in social media in light of research concerning their users

OpenAIRE

Bogdan Gregor; Tomasz Kubiak

2014-01-01

Social media are not losing their popularity. Despite their long (sometimes a few years long) presence on the Internet, portals from this category are gradually strengthening their position with regard to the number of registered users. In July 2014 the biggest social media portal – Facebook – had 1,320,000,000 active accounts around the whole world. In Poland in July 2014 the number of active users of the portal reached 12,000,000. In the period from April 12 to May 25, 2014, the Department ...