WorldWideScience

Sample records for action statements requiring

  1. 7 CFR 3407.8 - Actions normally requiring an environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Actions normally requiring an environmental impact statement. 3407.8 Section 3407.8 Agriculture Regulations of the Department of Agriculture (Continued... NATIONAL ENVIRONMENTAL POLICY ACT § 3407.8 Actions normally requiring an environmental impact statement. An...

  2. 18 CFR 380.6 - Actions that require an environmental impact statement.

    Science.gov (United States)

    2010-04-01

    ... environmental impact statement. 380.6 Section 380.6 Conservation of Power and Water Resources FEDERAL ENERGY... ENVIRONMENTAL POLICY ACT § 380.6 Actions that require an environmental impact statement. (a) Except as provided in paragraph (b) of this section, an environmental impact statement will normally be prepared first...

  3. 38 CFR Appendix C to Part 200 - Actions Requiring Environmental Impact Statement

    Science.gov (United States)

    2010-07-01

    ... Environmental Impact Statement C Appendix C to Part 200 Pensions, Bonuses, and Veterans' Relief ARMED FORCES RETIREMENT HOME COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT Pt. 200, App. C Appendix C to Part 200—Actions Requiring Environmental Impact Statement The following actions are considered to be major Federal...

  4. Technical Specification action statements requiring shutdown

    International Nuclear Information System (INIS)

    Mankamo, T.; Kim, I.S.; Samanta, P.K.

    1993-11-01

    When safety systems fail during power operation, the limiting conditions for operation (LCOs) and associated action statements of technical specifications typically require that the plant be shut down within the limits of allowed outage time (AOT). However, when a system needed to remove decay heat, such as the residual heat removal (RHR) system, is inoperable or degraded, shutting down the plant may not necessarily be preferable, from a risk perspective, to continuing power operation over a usual repair time, giving priority to the repairs. The risk impact of the basic operational alternatives, i.e., continued operation or shutdown, was evaluated for failures in the RHR and standby service water (SSW) systems of a boiling-water reactor (BWR) nuclear power plant. A complete or partial failure of the SSW system fails or degrades not only the RHR system but other front-line safety systems supported by the SSW system. This report presents the methodology to evaluate the risk impact of LCOs and associated AOT; the results of risk evaluation from its application to the RHR and SSW systems of a BWR; the findings from the risk-sensitivity analyses to identify alternative operational policies; and the major insights and recommendations to improve the technical specifications action statements

  5. 28 CFR 91.57 - Actions that normally require the preparation of an environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Actions that normally require the preparation of an environmental impact statement. 91.57 Section 91.57 Judicial Administration DEPARTMENT OF... process. Environmental Review Procedures ...

  6. Technical Specification action statements requiring shutdown. A risk perspective with application to the RHR/SSW systems of a BWR

    Energy Technology Data Exchange (ETDEWEB)

    Mankamo, T. [Avaplan Oy, Espoo (Finland); Kim, I.S.; Samanta, P.K. [Brookhaven National Lab., Upton, NY (United States)

    1993-11-01

    When safety systems fail during power operation, the limiting conditions for operation (LCOs) and associated action statements of technical specifications typically require that the plant be shut down within the limits of allowed outage time (AOT). However, when a system needed to remove decay heat, such as the residual heat removal (RHR) system, is inoperable or degraded, shutting down the plant may not necessarily be preferable, from a risk perspective, to continuing power operation over a usual repair time, giving priority to the repairs. The risk impact of the basic operational alternatives, i.e., continued operation or shutdown, was evaluated for failures in the RHR and standby service water (SSW) systems of a boiling-water reactor (BWR) nuclear power plant. A complete or partial failure of the SSW system fails or degrades not only the RHR system but other front-line safety systems supported by the SSW system. This report presents the methodology to evaluate the risk impact of LCOs and associated AOT; the results of risk evaluation from its application to the RHR and SSW systems of a BWR; the findings from the risk-sensitivity analyses to identify alternative operational policies; and the major insights and recommendations to improve the technical specifications action statements.

  7. THE FINANCIAL STATEMENTS OF USER REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    Olga Gandziuk

    2016-11-01

    information in the financial statements is investigated. It is proved that the main requirements that apply to the financial statements, is it to be useful to users. It was established that the qualitative characteristics of financial reporting are not the same; they are subject to adjustments, primarily related to changes in the country’s economic realities. All possible adjustments should be carried out in accordance with the principles of data display system and based on scientifically developed approaches that will ultimately guarantee the interests of users of financial statements. We consider the actions and procedures of the World Bank, which are focused on improving the institutional framework for corporate financial reporting. Practical implications. The results of the study can be used in the formation of accounting enterprise policies of Ukraine, as well as the formation of special financial statements to meet the information needs of key users. Value/originality. Get further development the theoretical and methodological aspects of the formation of the qualitative characteristics of financial statements of enterprises of Ukraine in the context of the interests of the key user groups.

  8. Development of physiotherapy inherent requirement statements - an Australian experience.

    Science.gov (United States)

    Bialocerkowski, Andrea; Johnson, Amanda; Allan, Trevor; Phillips, Kirrilee

    2013-04-16

    The United Nations Convention on the Rights of People with Disabilities promotes equal rights of people with a disability in all aspects of their life including their education. In Australia, Disability Discrimination legislation underpins this Convention. It mandates that higher education providers must demonstrate that no discrimination has occurred and all reasonable accommodations have been considered and implemented, to facilitate access and inclusion for a student with a disability. The first step to meeting legislative requirements is to provide students with information on the inherent requirements of a course. This paper describes the steps which were taken to develop inherent requirement statements for a 4-year entry-level physiotherapy program at one Australian university. Inherent requirement statements were developed using an existing framework, which was endorsed and mandated by the University. Items which described inherencies were extracted from Australian physiotherapy professional standards and statutory regulatory requirements, and units contained in the physiotherapy program. Data were integrated into the 8 prescribed domains: ethical behaviour, behavioural stability, legal, communication, cognition, sensory abilities, strength and mobility, and sustainable performance. Statements for each domain were developed using a 5-level framework (introductory statement, description of the inherent requirement, justification for inherency, characteristics of reasonable adjustments and exemplars) and reviewed by a University Review Panel. Refinement of statements continued until no further changes were required. Fifteen physiotherapy inherent requirement statements were developed. The eight domains identified in the existing framework, developed for Nursing, were relevant to the study of physiotherapy. The inherent requirement statements developed in this study provide a transparent, defensible position on the current requirements of physiotherapy study at

  9. 17 CFR 210.3-03 - Instructions to income statement requirements.

    Science.gov (United States)

    2010-04-01

    ... Financial Statements § 210.3-03 Instructions to income statement requirements. (a) The statements required... businesses, it may at its option include statements of income and cash flows (which may be unaudited) for the... statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on...

  10. General statement of policy and procedures for NRC enforcement actions: Enforcement policy. Revision 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-05-01

    This document includes the US Nuclear Regulatory Commission`s (NRC`s or Commission`s) revised General Statement of Policy and Procedure for Enforcement Actions (Enforcement Policy) as it was published in the Federal Register on May 13, 1998 (63 ER 26630). The Enforcement Policy is a general statement of policy explaining the NRC`s policies and procedures in initiating enforcement actions, and of the presiding officers and the Commission in reviewing these actions. This policy statement is applicable to enforcement matters involving the radiological health and safety of the public, including employees` health and safety, the common defense and security, and the environment.

  11. General statement of policy and procedures for NRC enforcement actions: Enforcement policy. Revision 1

    International Nuclear Information System (INIS)

    1998-05-01

    This document includes the US Nuclear Regulatory Commission's (NRC's or Commission's) revised General Statement of Policy and Procedure for Enforcement Actions (Enforcement Policy) as it was published in the Federal Register on May 13, 1998 (63 ER 26630). The Enforcement Policy is a general statement of policy explaining the NRC's policies and procedures in initiating enforcement actions, and of the presiding officers and the Commission in reviewing these actions. This policy statement is applicable to enforcement matters involving the radiological health and safety of the public, including employees' health and safety, the common defense and security, and the environment

  12. 12 CFR 328.3 - Official advertising statement requirements.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Official advertising statement requirements... OF GENERAL POLICY ADVERTISEMENT OF MEMBERSHIP § 328.3 Official advertising statement requirements. (a... medium, that is designed to attract public attention or patronage to a product or business. (b) Official...

  13. 10 CFR 51.94 - Requirement to consider final environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Requirement to consider final environmental impact...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.94 Requirement to consider final environmental impact statement. The final environmental impact statement...

  14. Development of physiotherapy inherent requirement statements – an Australian experience

    Science.gov (United States)

    2013-01-01

    Background The United Nations Convention on the Rights of People with Disabilities promotes equal rights of people with a disability in all aspects of their life including their education. In Australia, Disability Discrimination legislation underpins this Convention. It mandates that higher education providers must demonstrate that no discrimination has occurred and all reasonable accommodations have been considered and implemented, to facilitate access and inclusion for a student with a disability. The first step to meeting legislative requirements is to provide students with information on the inherent requirements of a course. This paper describes the steps which were taken to develop inherent requirement statements for a 4-year entry-level physiotherapy program at one Australian university. Case presentation Inherent requirement statements were developed using an existing framework, which was endorsed and mandated by the University. Items which described inherencies were extracted from Australian physiotherapy professional standards and statutory regulatory requirements, and units contained in the physiotherapy program. Data were integrated into the 8 prescribed domains: ethical behaviour, behavioural stability, legal, communication, cognition, sensory abilities, strength and mobility, and sustainable performance. Statements for each domain were developed using a 5-level framework (introductory statement, description of the inherent requirement, justification for inherency, characteristics of reasonable adjustments and exemplars) and reviewed by a University Review Panel. Refinement of statements continued until no further changes were required. Fifteen physiotherapy inherent requirement statements were developed. The eight domains identified in the existing framework, developed for Nursing, were relevant to the study of physiotherapy. Conclusions The inherent requirement statements developed in this study provide a transparent, defensible position on the

  15. 32 CFR 651.23 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Environmental impact statement. 651.23 Section...) ENVIRONMENTAL QUALITY ENVIRONMENTAL ANALYSIS OF ARMY ACTIONS (AR 200-2) Records and Documents § 651.23 Environmental impact statement. An Environmental Impact statement (EIS) is a detailed written statement required...

  16. 46 CFR 298.42 - Reporting requirements-financial statements.

    Science.gov (United States)

    2010-10-01

    ... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...

  17. 49 CFR Appendix II to Part 805 - Employees Required To Submit Statements

    Science.gov (United States)

    2010-10-01

    ...—Employees Required To Submit Statements Statements of employment and financial interests are required of the... 49 Transportation 7 2010-10-01 2010-10-01 false Employees Required To Submit Statements II...) Office of the managing director: (1) Legislative affairs officer. (2) Program analysis officer. (d...

  18. Citizens' actions and environmental impact statements

    International Nuclear Information System (INIS)

    Waelde, T.

    1975-01-01

    Above all, two kinds of citizens' participation in environmental decisions are to be considered: on the one hand the suit for damages and compensation for the purpose of internalization of external effects, and on the other hand the actions with the aim to influence character and content of public final decision cases. This is where cooperation and contributions towards state activities with more concern for the environment come into it. This sphere is investigated. Combined are the possibility of judicially arranged citizens' participation and a modern instrument of public decision: environmental impact statements. At the moment these appear to become exclusively an instrument for internal administration management. However, it is possible - this can be confirmed in comparative law - to couple this for the purpose of administration created instrument of technology assessment with citizens' actions. Therefore, the article aims to point to a solution how modern administration management through judicial mediation can orientate itself according to citizens' interests. (orig./LN) [de

  19. European position statement on lung cancer screening

    DEFF Research Database (Denmark)

    Oudkerk, Matthijs; Devaraj, Anand; Vliegenthart, Rozemarijn

    2017-01-01

    Lung cancer screening with low-dose CT can save lives. This European Union (EU) position statement presents the available evidence and the major issues that need to be addressed to ensure the successful implementation of low-dose CT lung cancer screening in Europe. This statement identified...... specific actions required by the European lung cancer screening community to adopt before the implementation of low-dose CT lung cancer screening. This position statement recommends the following actions: a risk stratification approach should be used for future lung cancer low-dose CT programmes...... need to set a timeline for implementing lung cancer screening....

  20. Environmental impact statement requirements for CNEA

    International Nuclear Information System (INIS)

    Ciurciolo, Melisa N.; Mender, J. A.

    2009-01-01

    The purpose of this paper is to describe the legal framework on Environmental Impact Assessment (EIA) regarding the activities of the National Atomic Energy Commission (Comision Nacional de Energia Atomica, CNEA), and particularly, the Procedure for Internal Management of Environmental Impact Statements of CNEA (PN-PR-027). According to the distribution of powers stated in article 41 of the National Constitution, the environmental legal framework is constituted by National minimum standards for environmental protection and complementary provincial and municipal regulations. As a result, the EIA legal framework is not uniform across the Nation, and therefore, it differs according to the jurisdiction in which the activity subject to EIA is developed. Notwithstanding, the General Statute of the Environment (25.675) requires EIA for any project or activity developed in the National territory, which may cause a significant degradation to the environment, any of its components, or affect the populations' quality of life in a significant way. Since CNEA develops activities along the National territory, it is not possible to determine a uniform legal EIA framework for the entire Institution. Consequently, the binding requirements for Environmental Impact Statements (EISs) of CNEA activities differ among the activities developed in the different locations and atomic centers. In order to achieve a uniform environmental performance in CNEA, it has been considered necessary to uniform, in the internal sphere, the binding requirements for EIS, by means of a procedure written within the framework of the Environmental Management System of the Institution. The purpose of the Procedure for Internal Management of Environmental Impact Statements is to determine the requirements to be complied by the atomic centers, locations and enterprises associated with CNEA, regarding EIS Management. This Procedure shall apply to those projects and activities subjected to EIA, according to a

  1. Draft Hanford Remedial Action Environmental Impact Statement and Comprehensive Land Use Plan: Volume 2 of 4

    International Nuclear Information System (INIS)

    1996-08-01

    This appendix discusses the scope of actions addressed in the Draft Hanford Remedial Action Environmental Impact Statement and Comprehensive Land Use Plan. To address the purpose and need for agency action identified in Chapter 2.0 of the HRA-EIS, the scope includes an evaluation of the potential environmental impacts associated with the remedial actions to be conducted by the US Department of Energy (DOE) under the provisions of the Hanford Federal Facility Agreement and Consent Order (Tri-Party Agreement) (Ecology et al. 1989). These remedial actions would bring the Hanford Site into compliance with the applicable requirements of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) and the Resource Conservation and Recovery Act of 1976 (RCRA). The DOE program responsible for conducting remedial actions at the Hanford Site is referred to as the Richland Environmental Restoration (ER) Project. The Richland ER Project encompasses the following projects: radiation area remedial actions and underground storage tanks (UST); RCRA closures; single-shell tank (SST) closures; past-practice waste site operable unit (source and groundwater) remedial actions; surplus facility decommissioning; and waste storage and disposal facilities

  2. The National Environmental Policy Act and DOE's programmatic environmental impact statement

    International Nuclear Information System (INIS)

    Wisenbaker, W.E.

    1991-01-01

    The National Environmental Policy Act (NEPA) of 1969 requires that all agencies of the federal government prepare a detailed statement on any action significantly affecting the quality of the human environment. Such a statement must include the environmental impact of the proposed action, any adverse environmental effects that cannot be avoided should the proposed action be implemented, and alternatives to the proposed action. In requiring environmental statements, NEPA encourages viewing related actions collectively and looking at cumulative impacts. A programmatic environmental impact statement (PEIS) is a broad environmental analysis of a program or policy prepared when actions are connected and may have cumulative environmental impacts. The PEIS benefits include providing input into an agency's planning and decision making, assessing potential environmental consequences of a wide range of alternatives before options have been foreclosed, and allowing consideration of systemwide impacts of various alternatives early in the decision-making process. The US Department of Energy (DOE) will prepare its PEIS on Environmental Restoration and Waste Management program. The PEIS will consider programmatic issues and integrated approaches to the program; address national, program-wide alternatives rather than site-specific actions; and provide for subsequent NEPA documents of narrower scope to be prepared to address site-specific or project-specific actions

  3. Environmental impact statement law and environmental impact statement administration regulation

    International Nuclear Information System (INIS)

    Feldmann, F.J.

    1991-01-01

    The contribution does not deal with the question - as might be suggested by the heading - that the execution of the environmental impact statement law might be uncertain if there are no further accompanying legal transformatory acts. Putting the environmental impact statements into action is concerned in partiuclar with procedural provisions regarding the Federal Act on Protection against Nuisances and the Atomic Energy Act. The author deals with aspects of the environmental impact statement law and the state-of-the-art achieved so far. He also deals with legislative intent, with further points of putting the law into practice, i.e. the information requirements in the administrative provisions and the integrating aspect, the amalgamating aspect, the requirements made on the state of the environment, and the significance of administrative provisions. Also treated are legal procedures in the Federal Laender and on an international level. (RST) [de

  4. 43 CFR 46.415 - Environmental impact statement content, alternatives, circulation and filing requirements.

    Science.gov (United States)

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Environmental impact statement content... Impact Statements § 46.415 Environmental impact statement content, alternatives, circulation and filing requirements. The Responsible Official may use any environmental impact statement format and design as long as...

  5. Resonating Statements

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

    IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... as part of a feedback loop to re-attach the localized IT project to the broader national discourse. The paper concludes with reflections on how to actively build on resonating statements as a strategic resource for legitimizing IT projects...

  6. 10 CFR 51.92 - Supplement to the final environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Supplement to the final environmental impact statement. 51...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.92 Supplement to the final environmental impact statement. (a) If the proposed action has not been taken, the...

  7. 36 CFR 220.5 - Environmental impact statement and record of decision.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Environmental impact..., DEPARTMENT OF AGRICULTURE NATIONAL ENVIRONMENTAL POLICY ACT (NEPA) COMPLIANCE § 220.5 Environmental impact statement and record of decision. (a) Classes of actions normally requiring environmental impact statements...

  8. 78 FR 77153 - Environmental Action Statement Screening Form and Proposed Amendment to the Candidate...

    Science.gov (United States)

    2013-12-20

    ... the information necessary to determine impacts in the environmental action statement screening form... authorized for 25 years in Alfalfa, Beaver, Beckham, Cimarron, Custer, Dewey, Ellis, Harper, Major, Roger... discussion of the impacts, both positive and negative, can be found in the Final Environmental Assessment and...

  9. Final environmental impact statement for the Nevada Test Site and off-site locations in the state of Nevada: Mitigation action plan

    International Nuclear Information System (INIS)

    1997-02-01

    The DOE Notice of Availability for this environmental impact statement was published in the Federal Register on Friday, October 18, 1996 (61 FR 54437). The final environmental impact statement identifies potential adverse effects resulting from the four use alternatives evaluated and discusses measures that DOE considered for the mitigation of these potential adverse effects. The Secretary of Energy signed the Record of Decision on the management and operation of the Nevada Test Site and other DOE sites in the state of Nevada on December 9, 1996. These decisions will result in the continuation of the multipurpose, multi-program use of the Nevada Test Site, under which DOE will pursue a further diversification of interagency, private industry, and public-education uses while meeting its Defense Program, Waste Management, and Environmental Restoration mission requirements at the Nevada Test Site and other Nevada sites, including the Tonopah Test Range, the Project Shoal Site, the Central Nevada Test Area, and on the Nellis Air Force Range Complex. The Record of Decision also identifies specific mitigation actions beyond the routine day-to-day physical and administrative controls needed for implementation of the decisions. These specific mitigation actions are focused on the transportation of waste and on groundwater availability. This Mitigation Action Plan elaborates on these mitigation commitments

  10. 14 CFR 313.4 - Major regulatory actions.

    Science.gov (United States)

    2010-01-01

    ...) PROCEDURAL REGULATIONS IMPLEMENTATION OF THE ENERGY POLICY AND CONSERVATION ACT § 313.4 Major regulatory... of actions shall not be deemed as major regulatory actions requiring an energy statement: (1) Tariff...

  11. Hanford Remedial Action Environmental Impact Statement, Richland, Washington. Implementation Plan

    International Nuclear Information System (INIS)

    1995-06-01

    This implementation plan was prepared in compliance in compliance with 10 CFR 1021. It includes the following sections: introduction; purpose and need for departmental action; scope, content, and alternatives for the HRA EIS; public participation process; schedule for preparation of the HRA EIS; anticipated environmental reviews and consultations; and contractor disclosure statement. The following appendices are also included: notice of intent, federal register notice for extension of public scoping period, proposed annotated outline for the draft HRA EIS, summary of final report for the Hanford Future Site Uses Working Group, and summary of comments and responses from the public scoping process

  12. 36 CFR 907.8 - Actions that normally require an EIS.

    Science.gov (United States)

    2010-07-01

    ... and carbon monoxide; (4) Solid waste disposal generated by a project of the Corporation or of a... performed an environmental assessment to determine if a proposal requires an environmental impact statement... prepare or have prepared the environmental impact statement. To assist in determining if a proposal or...

  13. ILK statement about ATWS requirements

    International Nuclear Information System (INIS)

    2005-01-01

    A controversial debate is going on in Germany about the management of operating transients in case of the failure, additionally assumed, of the scram system (ATWS=Anticipated Transients without Scram). It was triggered by a recommendation by the German Advisory Committee on Reactor Safeguards (RSK) in a statement of May 3, 2001 according to which the demonstration that ATWS events were under control was to deviate from requirements in the RSK Guidelines for pressurized water reactors of 1981 (last amended in 1996) and not to take credit of the effects of one-off measures initiated actively, especially shutdown of the main coolant pumps. ILK therefore expresses its opinion in this Statement about the criteria to be met in demonstrations that ATWS is under control in pressurized water reactors. Also in boiling water reactors, studies of ATWS transients are part of the licensing procedure. However, the assumptions to be made there in demonstrating effective pressure limitation have been unchanged and uncontested long since. ILK included in its considerations especially also practices in the United States, France and Finland. In doing so, the Committee found the basic approach in dealing with ATWS to be the same in Germany, the United States and in France, namely to show that the consequences remain tolerable without the application of aggravating postulates. ILK feels that the approach so far employed in demonstrating safety in ATWS events results in balanced risk mitigation. The initiating event already has a very low probability of occurrence. Reliable measures are in place to manage it. (orig.)

  14. 26 CFR 1.6011-3 - Requirement of statement from payees of certain gambling winnings.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Requirement of statement from payees of certain gambling winnings. 1.6011-3 Section 1.6011-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... of statement from payees of certain gambling winnings. (a) General rule. Except as provided in...

  15. 11 CFR 104.14 - Formal requirements regarding reports and statements.

    Science.gov (United States)

    2010-01-01

    ... statements of independent expenditures filed by facsimile machine or electronic mail under 11 CFR 104.4(b) or...) for requirements relating to preservation of records and accounts); and (4) Candidates, who obtain bank loans or loans derived from an advance from the candidate's brokerage account, credit card, home...

  16. 75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

    Science.gov (United States)

    2010-09-09

    ... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...

  17. 49 CFR 1105.6 - Classification of actions.

    Science.gov (United States)

    2010-10-01

    ... Classification of actions. (a) Environmental Impact Statements will normally be prepared for rail construction... action that would normally require environmental documentation (such as a construction or abandonment... environmental impacts; (6) Water carrier licensing under 49 U.S.C. 10922 that: (i) Involves a new operation (i.e...

  18. Entrepreneurial learning requires action

    DEFF Research Database (Denmark)

    Brink, Tove; Madsen, Svend Ole

    2014-01-01

    that is enhanced by essential large-scale industry players and other SME managers are required to create action and value in learning. An open-mindedness to new learning approaches by SME managers and an open-mindedness to multi- and cross-disciplinary collaboration with SME managers by facilitators is required....

  19. Final programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    None

    1996-04-01

    The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes the potential impacts of four alternatives for conducting the Ground Water Project. One of these alternatives is the proposed action. These alternatives do not address site-specific ground water compliance strategies because the PEIS is a planning document only. It assesses the potential programmatic impacts of conducting the Ground Water Project, provides a method for determining the site-specific ground water compliance strategies, and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own set of potential impacts, could be used to implement all the alternatives except the no action alternative. In a traditional environmental impact statement, an impacts analysis leads directly to the defined alternatives. The impacts analysis for implementing alternatives in this PEIS first involves evaluating a ground water compliance strategy or strategies, the use of which will result in site-specific impacts. This PEIS impacts analysis assesses only the potential impacts of the various ground water compliance strategies, then relates them to the alternatives to provide a comparison of impacts.

  20. Final programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project. Volume 1

    International Nuclear Information System (INIS)

    1996-04-01

    The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes the potential impacts of four alternatives for conducting the Ground Water Project. One of these alternatives is the proposed action. These alternatives do not address site-specific ground water compliance strategies because the PEIS is a planning document only. It assesses the potential programmatic impacts of conducting the Ground Water Project, provides a method for determining the site-specific ground water compliance strategies, and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own set of potential impacts, could be used to implement all the alternatives except the no action alternative. In a traditional environmental impact statement, an impacts analysis leads directly to the defined alternatives. The impacts analysis for implementing alternatives in this PEIS first involves evaluating a ground water compliance strategy or strategies, the use of which will result in site-specific impacts. This PEIS impacts analysis assesses only the potential impacts of the various ground water compliance strategies, then relates them to the alternatives to provide a comparison of impacts

  1. Resonating Statements: Discursive acts in IT projects

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

    IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... of an IT project in a Danish local government spans a two-year time period and demonstrates a double-loop legitimization process. First, resonating statements are produced to localize a national IT initiative to support the specificity of a local government discourse. Second, the resonating statements are used...

  2. 78 FR 50118 - Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of...

    Science.gov (United States)

    2013-08-16

    ... NUCLEAR REGULATORY COMMISSION [NRC-2013-0081] Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of Principles and Policy for the Agreement State Program AGENCY: Nuclear Regulatory Commission. ACTION: Policy statements; extension of comment period. SUMMARY: The U.S. Nuclear...

  3. 75 FR 13305 - Notice of Cancellation of the Environmental Impact Statement for the Criminal Alien Requirement 9

    Science.gov (United States)

    2010-03-19

    ... Statement for the Criminal Alien Requirement 9 AGENCY: U.S. Department of Justice, Federal Bureau of Prisons... Environmental Impact Statement (EIS) for the Criminal Alien Requirement 9 project (CAR 9). This notice briefly... contractor's to house up to 1,889 federal, low-security, adult male, non-U.S. citizen, criminal aliens at...

  4. 75 FR 35700 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines

    Science.gov (United States)

    2010-06-23

    ...] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines June 17, 2010. AGENCY... reporting forms required to be filed by natural gas companies (FERC Form Nos. 2, 2-A, [[Page 35701

  5. Functional Requirements and the Theory of Action.

    Science.gov (United States)

    Hills, R. Jean

    1982-01-01

    Responding to Willower's earlier questioning of the concept of systems' functional requirements, the author outlines the Parsonian theory of action, discussing action systems' components (values, norms, organizations, and facilities) and their functional imperatives or requirements (pattern maintenance, integration, goal attainment, and…

  6. Environmental impact statements: new legal technique for environmental protection

    Energy Technology Data Exchange (ETDEWEB)

    Baldwin, M F

    1975-02-01

    The National Environmental Policy Act (NEPA) has required Federal agencies to re-examine all their programs affecting the environment, to consider alternative policies, to coordinate their actions with other agencies, and to disclose their environmental analyses to the public. In short, it has attempted to change decision processes markedly, in order to respond to wide-spread public concern about a deteriorating natural and human environment. The mandates of the policy are listed, but knowing that these were not sufficient to change existing agency practices, Congress established what has been called an ''action-forcing mechanism.'' Each federal agency must ''include in every recommendation or report on proposals for legislation and other major federal actions significantly affecting the quality of the human environment, a detailed statement by the responsible official.'' This statement must cover the following five points as specified in Section 102(2)(c): the environmental impact of the proposed action; any adverse environmental effects which cannot be avoided should the proposal be implemented; alternatives to the proposed action; the relationship between local and short-term uses of man's environment and the maintenance and enhancement of long-term productivity, and any irreversible and irretrievable commitments of resources which would be involved in the proposed action should it be implemented. Section 102 has been considered the heart of the National Environmental Policy Act. The specific five-point environmental report--known as an environmental impact statement--is the visible evidence of an agency's compliance with the environmental policy articulated by Congress. (MCW)

  7. FASB's ASU 2011-7 changes financial statement reporting requirements.

    Science.gov (United States)

    Reinstein, Alan; Churyk, Natalie Tatiana

    2012-02-01

    FASB's new Accounting Standards Update 2011-07 will change how healthcare entities accumulate and report major portions of their financial statements, including patient revenues, net accounts receivables, and bad-debt expenses. Healthcare entities now must reclassify their provisions for bad debts associated with patient service revenue from an operating expense to a deduction from patient service revenue (net of contractual allowances and discounts). International Financial Reporting Standards do not require healthcare entities to comply with this new standard.

  8. Draft programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project

    International Nuclear Information System (INIS)

    1994-04-01

    The purpose of the UMTRA Ground Water Project is to protect human health and the environment by meeting the proposed EPA standards in areas where ground water has been contaminated. The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes potential impacts of four programmatic alternatives, including the proposed action. The alternatives do not address site-specific ground water compliance. Rather, the PEIS is a planning document that provides a framework for conducting the Ground Water Project; assesses the potential programmatic impacts of conducting the Ground Water Project; provides a method for determining the site-specific ground water compliance strategies; and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own unique set of potential impacts, could be used to implement all the alternatives except the no action alternative. Implementing a PEIS alternative means applying a ground water compliance strategy or strategies at a specific site. It is the use of a strategy or a combination of strategies that would result in site-specific impacts

  9. 13 CFR 108.1220 - Requirement for NMVC Company to file financial statements at the time of request for a draw.

    Science.gov (United States)

    2010-01-01

    ... file financial statements at the time of request for a draw. 108.1220 Section 108.1220 Business Credit... Nmvc Company § 108.1220 Requirement for NMVC Company to file financial statements at the time of... financial statement on Form 468 (Short Form); and (2) File a statement of no material adverse change in your...

  10. 7 CFR 400.171 - Qualifying when a state does not require that an Annual Statutory Financial Statement be filed.

    Science.gov (United States)

    2010-01-01

    ... Annual Statutory Financial Statement be filed. 400.171 Section 400.171 Agriculture Regulations of the... filing an Annual Statutory Financial Statement must, in addition to the requirements of § 400.170 (a), (b), (c) and (d), submit an Annual Statutory Financial Statement audited by a Certified Public Accountant...

  11. Remedial actions at the former Union Carbide Corporation uranium mill sites, Rifle, Garfield County, Colorado: Final environmental impact statement

    International Nuclear Information System (INIS)

    1990-03-01

    This appendix provides the information needed to understand the conceptual designs for the remedial action alternatives addressed in this environmental impact statement (EIS). It is intended to provide sufficient details for the reader to evaluate the feasibility and assess the impacts of each remedial action alternative. It is not intended to provide the detailed engineering necessary to implement the alternatives. Details of the preferred remedial action will be presented in the remedial action plan (RAP). The remedial action alternatives addressed in this EIS include no action, stabilization at the New Rifle site, disposal at the Estes Gulch site, and disposal at the Lucas Mesa site. All alternatives include interim actions to remediate existing health and safety hazards to the Rifle community that presently exist at the Old and New Rifle processing sites. 21 figs., 18 tabs

  12. 21 CFR 201.16 - Drugs; Spanish-language version of certain required statements.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Drugs; Spanish-language version of certain...; Spanish-language version of certain required statements. An increasing number of medications restricted to prescription use only are being labeled solely in Spanish for distribution in the Commonwealth of Puerto Rico...

  13. 40 CFR 6.207 - Environmental impact statements.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Environmental impact statements. 6.207... ACTIONS EPA's NEPA Environmental Review Procedures § 6.207 Environmental impact statements. (a) The Responsible Official will prepare an environmental impact statement (EIS) (see 40 CFR 1508.11) for major...

  14. Final programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project. Volume 2

    International Nuclear Information System (INIS)

    1996-10-01

    The purpose of the Uranium Mill Tailings Remedial Action (UMTRA) Ground Water Project is to eliminate, reduce, or address to acceptable levels the potential health and environmental consequences of milling activities. One of the first steps in the UMTRA Ground Water Project is the preparation of the Programmatic Environmental Impact Statement (PEIS). This report contains the comments and responses received on the draft PEIS

  15. 7 CFR 4290.1220 - Requirement for RBIC to file financial statements at the time of request for a draw.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirement for RBIC to file financial statements at... financial statements at the time of request for a draw. (a) If you submit a request for a draw against your... (Short Form), you must: (1) Give the Secretary a financial statement on Form 468 (Short Form), and (2...

  16. 44 CFR 10.8 - Determination of requirement for environmental review.

    Science.gov (United States)

    2010-10-01

    ... integrated into the decision-making process. Environmental impact statements will be prepared for all major Agency actions (see 40 CFR 1508.18) significantly (see 40 CFR 1508.27) affecting the quality of the human... regulations or standards requiring action or attention; (vii) Actions with the potential to affect special...

  17. Scoping session of the programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Project

    International Nuclear Information System (INIS)

    1992-01-01

    This document is about the scoping session which was held at the Community Center in Falls City, Texas. The purpose was to obtain public comment on the Programmatic Environmental Impact Statement for the Uranium Mill Tailings Remedial Action Project (UMTRA), specifically on the ground water project. Presentations made by the manager for the entire UMTRA program, manager of the site and ground water program, comments made by two residents of Fall City are included in this document

  18. Scoping session of the programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Project

    Energy Technology Data Exchange (ETDEWEB)

    None

    1992-12-31

    This document is about the scoping session which was held at the Community Center in Falls City, Texas. The purpose was to obtain public comment on the Programmatic Environmental Impact Statement for the Uranium Mill Tailings Remedial Action Project (UMTRA), specifically on the ground water project. Presentations made by the manager for the entire UMTRA program, manager of the site and ground water program, comments made by two residents of Fall City are included in this document.

  19. Remedial actions at the former Climax Uranium Company, Uranium Mill site, Grand Junction, Mesa County, Colorado. Volume 1, Text: Final environmental impact statement

    Energy Technology Data Exchange (ETDEWEB)

    None

    1986-12-01

    This statement evaluates and compares the environmental impacts associated with the remedial actions of the residual radioactive materials remaining at the inactive uranium processing site and associated vicinity properties at Grand Junction, Mesa County, Colorado. This statement is also intended to aid the BLM in amending their management framework plans and final resource management plan, as well as assisting in compliance with the withdrawal application as appropriate. The site is a 114-acre tract of private and state owned land which contains approximately 3.1 million cubic yards of tailings and associated contaminated soils. The vicinity properties are homes, businesses, public buildings, and vacant lots which may have been contaminated during construction by the use of tailings as building material. An estimated 3465 vicinity properties would be cleaned up during remedial action of the tailings pile. The tailings were produced by the former Climax Uranium Company which processed uranium ore, which it sold to the US Atomic Energy Commission from 1951 to 1966 and to private sources from 1966 to 1970. This statement evaluates six alternatives for stabilization and disposal of the tailings and other contaminated materials: (1) No action. (2) Stabilization at the Grand Junction site. (3) Disposal at the Cheney Reservoir site with truck transport. (4) Disposal at the Cheney Reservoir site with train and truck transport. (5) Disposal at the Two Road site with truck transport. (6) Disposal at the Two Road site with train and truck transport. All of the alternatives except no action include remedial action at an estimated 3465 vicinity properties. Alternative 3 is DOE`s preferred alternative.

  20. 18 CFR 706.405 - Supplementary statements.

    Science.gov (United States)

    2010-04-01

    ... employee shall at all times avoid acquiring a financial interest that could result, or taking an action... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.405... employment and financial interests shall be reported in a supplementary statement, in the format prescribed...

  1. Environmental Statement. Oswego Steam Station. Unit 5.

    Science.gov (United States)

    1971-12-27

    of the draft environmental statement was conducted and found to be in accord with the requirements set forth in the Environmental Policy Act of 1969...furnishcd by the Government or through GovernraenT- cncd facilities for the use of the liconse, inclumire the liccnzee’s proportionate share of the cost of...Commerce, Bureau of the Census I4 Osweqo, N.Y.. Greater Oswego Chamber of Commerce, Inc. IJ 15 Land Use and Transportation Plan - Policies for- Action

  2. 21 CFR 801.16 - Medical devices; Spanish-language version of certain required statements.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Medical devices; Spanish-language version of....16 Medical devices; Spanish-language version of certain required statements. If devices restricted to prescription use only are labeled solely in Spanish for distribution in the Commonwealth of Puerto Rico where...

  3. Environmental restoration remedial action quality assurance requirements document

    International Nuclear Information System (INIS)

    Cote, R.F.

    1991-01-01

    The environmental Restoration Remedial Action Quality Assurance Requirements Document (DOE/RL 90-28) defines the quality assurance program requirements for the US Department of Energy-Richland Field Office Environmental Restoration Remedial Action Program at the Hanford Site, Richland, Washington. This paper describes the objectives outlined in DOE/RL 90-28. The Environmental Restoration Remedial Action Program implements significant commitments made by the US Department of Energy in the Hanford Federal Facility Agreement and Consent Order entered into with the Washington State Department of Ecology and the US Environmental Protection Agency

  4. Remedial actions at the former Climax Uranium Company Uranium Mill Site, Grand Junction, Mesa County, Colorado. Volume 1. Text. Draft environmental impact statement

    International Nuclear Information System (INIS)

    1986-03-01

    This statement evaluates and compares the environmental impacts associated with the remedial actions of the residual radioactive materials remaining at the inactive uranium processing site and associated vicinity properties at Grand Junction, Mesa County, Colorado. The site is a 114-acre tract of private and state owned land which contains approximately 3.1 million cubic yards of tailings and associated contaminated soils. The vicinity properties are homes, businesses, public buildings, and vacant lots which may have been contaminated during construction by the use of tailings as building material. An estimated 3465 vicinity properties would be cleaned up during remedial action of the tailings pile. This statement evaluates six alternatives for stabilization and disposal of the tailings and other contaminated materials: no action; stabilization at the Grand Junction site; disposal at the Cheney Reservoir site with truck transport; disposal at the Cheney Reservoir site with train and truck transport; disposal at the Two Road site with truck transport; disposal at the Two Road site with train and truck transport. All of the alternatives except include remedial action at an estimated 3465 vicinity properties. Alternative 3 is DOE's preferred alternative. 29 figs., 25 tabs

  5. Environmental Restoration Remedial Action quality assurance requirements document

    International Nuclear Information System (INIS)

    1991-01-01

    This document defines the quality assurance requirements for the US Department of Energy-Richland Operations Office Environmental Restoration Remedial Action program at the Hanford Site. The Environmental Restoration Remedial Action program implements significant commitments made by the US Department of Energy in the Hanford Federal Facility Agreement and Consent Order entered into with the Washington State Department of Ecology and the US Environmental Protection Agency. This document combines quality assurance requirements from various source documents into one set of requirements for use by the US Department of Energy-Richland Operations Office and other Environmental Restoration Remedial Action program participants. This document will serve as the basis for developing Quality Assurance Program Plans and implementing procedures by the participants. The requirements of this document will be applied to activities affecting quality, using a graded approach based on the importance of the item, service, or activity to the program objectives. The Quality Assurance Program that will be established using this document as the basis, together with other program and technical documents, form an integrated management control system for conducting the Environmental Restoration Remedial Action program activities in a manner that provides safety and protects the environment and public health

  6. 75 FR 8988 - Environmental Impact Statements; Availability

    Science.gov (United States)

    2010-02-26

    ... DEPARTMENT OF THE INTERIOR Environmental Impact Statements; Availability AGENCY: National Park Service. ACTION: Notice of availability for the Record of Decision on the Final Environmental Impact...) for the final Environmental Impact Statement (EIS) for the disposition of the Bureau of Mines property...

  7. Usage of internal statements in making consolidated financial statement

    Directory of Open Access Journals (Sweden)

    V.N. Herman

    2016-12-01

    Full Text Available The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company’s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining.

  8. Preliminary final programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project. Volume 1

    International Nuclear Information System (INIS)

    1996-01-01

    The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes the potential impacts of four alternative systems for conducting the ground water program. One of these systems is the proposed action. These alternatives do not address site-specific ground water compliance strategies, because the PEIS is a planning document only. It assesses the potential programmatic impacts of conducting the Ground Water Project, provides a method for determining the site-specific ground water compliance strategies, and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS presents multiple ground water compliance strategies, each with its own set of potential impacts, that could be used to implement all the alternatives presented in the PEIS except the no action alternative. The no action alternative must be considered by law. It consists of taking no action to meet EPA standards. Implementing all PEIS alternatives (except no action) means applying a ground water compliance strategy or a combination of strategies that would result in site-specific impacts

  9. 12 CFR 740.5 - Requirements for the official advertising statement.

    Science.gov (United States)

    2010-01-01

    ... official advertising statement, including but not limited to, promotional items such as calendars, matchbooks, pens, pencils, and key chains; (11) Advertisements that contain a statement to the effect that...

  10. 12 CFR 350.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

    ... accruing and Memorandum item 1 need not be included); (iii) Schedule RI (Income Statement); (iv) Schedule... regulatory enforcement actions; business plans; and material changes in balance sheet and income statement... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Contents of annual disclosure statement. 350.4...

  11. 21 CFR 25.52 - Environmental impact statements.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Environmental impact statements. 25.52 Section 25... ENVIRONMENTAL IMPACT CONSIDERATIONS Public Participation and Notification of Environmental Documents § 25.52 Environmental impact statements. (a) If FDA determines that an EIS is necessary for an action involving...

  12. 77 FR 25781 - Environmental Impact Statement; Washington, DC

    Science.gov (United States)

    2012-05-01

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement... Columbia, Department of Transportation. ACTION: Notice of Intent to Prepare a Draft Environmental Impact... agencies and the public that a Draft Environmental Impact Statement (DEIS) will be prepared to assess the...

  13. 76 FR 4516 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines

    Science.gov (United States)

    2011-01-26

    ...; Order No. 710-B] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines... for natural gas companies, contained in FERC Form Nos. 2, 2-A, and 3-Q, to include functionalized fuel..., and reports for natural gas companies, contained in FERC Form Nos. 2, 2-A, and 3-Q, to include...

  14. Corrective Action Investigation Plan for Corrective Action Unit 552: Area 12 Muckpile and Ponds, Nevada Test Site, Nevada, Rev.1

    International Nuclear Information System (INIS)

    Boehlecke, Robert F.

    2005-01-01

    Corrective Action Unit 552 is being investigated because man-made radionuclides and chemical contaminants may be present in concentrations that could potentially pose an unacceptable risk to human health and/or the environment. The CAI will be conducted following the data quality objectives (DQOs) developed by representatives of the Nevada Division of Environmental Protection (NDEP) and the DOE National Nuclear Security Administration Nevada Site Office (NNSA/NSO). The DQOs are used to identify the type, amount, and quality of data needed to define the nature and extent of contamination and identify and evaluate the most appropriate corrective action alternatives for CAU 552. The primary problem statement for the investigation is: 'Existing information on the nature and extent of potential contamination is insufficient to evaluate and recommend corrective action alternatives for CAS 12-23-05.' To address this problem statement, the resolution of the following two decision statements is required: (1) The Decision I statement is: 'Is a contaminant present within the CAU at a concentration that could pose an unacceptable risk to human health and the environment?' Any site-related contaminant detected at a concentration exceeding the corresponding preliminary action level (PAL), as defined in Section A.1.4.2, will be considered a contaminant of concern (COC). A COC is defined as a site-related constituent that exceeds the screening criteria (PAL). The presence of a contaminant within each CAS is defined as the analytical detection of a COC. (2) The Decision II statement is: 'Determine the extent of contamination identified above PALs.' This decision will be achieved by the collection of data that are adequate to define the extent of COCs. Decision II samples are used to determine the lateral and vertical extent of the contamination as well as the likelihood of COCs to migrate outside of the site boundaries. The migration pattern can be derived from the Decision II

  15. Rangers and the Strategic Requirements for Direct Action Forces

    National Research Council Canada - National Science Library

    Zunde, Aidis

    1998-01-01

    .... This analysis indicates that the achievement of strategic ends also requires a large-scale special operations ground direct action force to accomplish direct action missions beyond the capabilities of other assets...

  16. Schools for health, education and development: a call for action.

    Science.gov (United States)

    Tang, Kwok-Cho; Nutbeam, Don; Aldinger, Carmen; St Leger, Lawrence; Bundy, Donald; Hoffmann, Anna Maria; Yankah, Ekua; McCall, Doug; Buijs, Goof; Arnaout, Said; Morales, Sofialeticia; Robinson, Faye; Torranin, Charuaypon; Drake, Lesley; Abolfotouh, Mostafa; Whitman, Cheryl Vince; Meresman, Sergio; Odete, Cossa; Joukhadar, Abdul-Halim; Avison, Claire; Wright, Cream; Huerta, Franscico; Munodawafa, Davison; Nyamwaya, David; Heckert, Karen

    2009-03-01

    In 2007, the World Health Organization, together with United Nations and international organization as well as experts, met to draw upon existing evidence and practical experience from regions, countries and individual schools in promoting health through schools. The goal of the meeting was to identify current and emerging global factors affecting schools, and to help them respond more effectively to health, education and development opportunities. At the meeting, a Statement was developed describing effective approaches and strategies that can be adopted by schools to promote health, education and development. Five key challenges were identified. These described the need to continue building evidence and capturing practical experience in school health; the importance of improving implementation processes to ensure optimal transfer of evidence into practice; the need to alleviating social and economic disadvantage in access to and successful completion of school education; the opportunity to harness media influences for positive benefit, and the continuing challenge to improve partnerships among different sectors and organizations. The participants also identified a range of actions needed to respond to these challenges, highlighting the need for action by local school communities, governments and international organizations to invest in quality education, and to increase participation of children and young people in school education. This paper describes the rationale for and process of the meeting and the development of the Statement and outlines some of the most immediate efforts made to implement the actions identified in the Statement. It also suggests further joint actions required for the implementation of the Statement.

  17. Vocational Home Economics Education. Coalition Statement. Second Edition.

    Science.gov (United States)

    Home Economics Education Association, Gainesville, VA.

    This pamphlet contains the statement of the Coalition of the American Home Economics Association, American Vocational Association, and Home Economics Education Association regarding the scope and definition of vocational home economics education. It is intended to serve as a basis for professional action. Sections of this statement address the…

  18. 26 CFR 1.533-2 - Statement required.

    Science.gov (United States)

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-2 Statement... shareholders, the amounts that would be payable to each of the shareholders if the income of the corporation...

  19. 23 CFR 771.125 - Final environmental impact statements.

    Science.gov (United States)

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Final environmental impact statements. 771.125 Section... ENVIRONMENT ENVIRONMENTAL IMPACT AND RELATED PROCEDURES § 771.125 Final environmental impact statements. (a)(1..., economic, or environmental impacts of the action may need to be more fully explored; (iii) the impacts of...

  20. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Science.gov (United States)

    2012-06-07

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

  1. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Science.gov (United States)

    2013-01-14

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

  2. 13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.

    Science.gov (United States)

    2010-01-01

    ... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...

  3. 17 CFR 210.10-01 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

    ... financial statements, such as a statement of significant accounting policies and practices, details of... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting... Financial Accounting Standards Board that requires such change. (7) Any material retroactive prior period...

  4. 47 CFR 5.63 - Supplementary statements required.

    Science.gov (United States)

    2010-10-01

    ... unavailable. (e) Except where the satellite system has already been authorized by the FCC, applicants for an... include an analysis of the potential risk of collision and a description of what measures the space... must include a statement as to the identities of those parties and the measures that will be taken to...

  5. 17 CFR 250.28 - Inconsistent financial statements.

    Science.gov (United States)

    2010-04-01

    ... Accounts § 250.28 Inconsistent financial statements. Except as otherwise authorized or required by the..., financial statements which are inconsistent with the book accounts of such company or financial statements... prevent the distribution or publication of reasonable condensations or of unaudited financial statements...

  6. Draft programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project

    International Nuclear Information System (INIS)

    1995-04-01

    The US Department of Energy (DOE) is responsible for performing remedial action to bring surface and ground water contaminant levels at 24 inactive uranium processing sites into compliance with the US Environmental Protection Agency (EPA) standards. DOE is accomplishing this through the Uranium Mill Tailings Remedial Action (UMTRA) Surface and Ground Water Projects. Remedial action will be conducted with the concurrence of the US Nuclear Regulatory Commission (NRC) and the full participation of affected states and Indian tribes. Uranium processing activities at most of 24 the inactive mill sites resulted in the contamination of ground water beneath and, in some cases, downgradient of the sites. This contaminated ground water often has elevated levels of constituents such as uranium and nitrate. The purpose of the UMTRA Ground Water Project is to eliminate, or reduce to acceptable levels, the potential health and the environmental consequences of milling activities by meeting the EPA standards in areas where ground water has been contaminated. The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes potential impacts of four programmatic alternatives, including the proposed action. The alternatives do not address site-specific ground water compliance strategies. Rather, the PEIS is a planning document that provides a framework for conducting the Ground Water Project; assesses the potential programmatic impacts of conducting the Ground Water Project; provides a method for determining the site-specific ground water compliance strategies; and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently

  7. Corrective Action Investigation Plan for Corrective Action Unit 552: Area 12 Muckpile and Ponds, Nevada Test Site, Nevada, Rev. 1

    Energy Technology Data Exchange (ETDEWEB)

    Robert F. Boehlecke

    2005-01-01

    Corrective Action Unit 552 is being investigated because man-made radionuclides and chemical contaminants may be present in concentrations that could potentially pose an unacceptable risk to human health and/or the environment. The CAI will be conducted following the data quality objectives (DQOs) developed by representatives of the Nevada Division of Environmental Protection (NDEP) and the DOE National Nuclear Security Administration Nevada Site Office (NNSA/NSO). The DQOs are used to identify the type, amount, and quality of data needed to define the nature and extent of contamination and identify and evaluate the most appropriate corrective action alternatives for CAU 552. The primary problem statement for the investigation is: ''Existing information on the nature and extent of potential contamination is insufficient to evaluate and recommend corrective action alternatives for CAS 12-23-05.'' To address this problem statement, the resolution of the following two decision statements is required: (1) The Decision I statement is: ''Is a contaminant present within the CAU at a concentration that could pose an unacceptable risk to human health and the environment?'' Any site-related contaminant detected at a concentration exceeding the corresponding preliminary action level (PAL), as defined in Section A.1.4.2, will be considered a contaminant of concern (COC). A COC is defined as a site-related constituent that exceeds the screening criteria (PAL). The presence of a contaminant within each CAS is defined as the analytical detection of a COC. (2) The Decision II statement is: ''Determine the extent of contamination identified above PALs.'' This decision will be achieved by the collection of data that are adequate to define the extent of COCs. Decision II samples are used to determine the lateral and vertical extent of the contamination as well as the likelihood of COCs to migrate outside of the site

  8. Draft Statement of Work / Performance Work Statement SOL-R3-13-00006: Region 3 - National Remedial Action Contracts / Multiple Award Competition

    Science.gov (United States)

    Region 3 - EPA is performing market research to determine if industry has the capability and capacity to perform the work, on a national level, as described in the attached draft Statement of Work /Performance Work Statement(SOW/PWS).

  9. 17 CFR 230.417 - Date of financial statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Date of financial statements... RULES AND REGULATIONS, SECURITIES ACT OF 1933 General Requirements § 230.417 Date of financial statements. Whenever financial statements of any person are required to be furnished as of a date within a...

  10. 19 CFR 200.735-123 - Effect of employees' and special Government employees' statements on other requirements.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Effect of employees' and special Government... Employment and Financial Interests § 200.735-123 Effect of employees' and special Government employees... statements required of employees and special Government employees are in addition to, and not in substitution...

  11. Management of commercial high-level and transuranium-contaminated radioactive wastes. Environmental statement

    International Nuclear Information System (INIS)

    1974-09-01

    This Draft Environmental Statement is issued to assess the environmental impact of the AEC's program to manage commercial high-level and transuranium-contaminated radioactive wastes. These are the types of commercial radioactive wastes for which AEC custody is required by present or anticipated regulations. The program consists of three basic parts: development of a Retrievable Surface Storage Facility (RSSF) for commercial high-level waste, using existing technology; evaluating geological formations and sites for the development of a Geological Disposal Pilot Plant (GDPP) which would lead to permanent disposal; and providing retrievable storage for the transuranium-contaminated waste pending availability of permanent disposal. Consideration has been given to all environmental aspects of the program, using waste generation projections through the year 2000. Radiological and other impacts of implementing the program are expected to be minimal, but will be discussed in further environmental statements which will support budget actions for specific repositories. The alternatives discussed in this Draft Environmental Statement are presented. (U.S.)

  12. Uranium milling: Volume 1, Summary and text: Generic environmental impact statement: Draft

    International Nuclear Information System (INIS)

    1979-04-01

    This generic environmental impact statement on uranium milling has been prepared in accordance with a notice of intent published by the Nuclear Regulatory Commission (NRC). The purpose of the statement is to assess the potential environmental impacts of uranium milling operations, in a programmatic context, including the management of uranium mill tailings, and to provide an opportunity for public participation in decisions on any proposed changes in NRC regulations based on this assessment. The principal objectives of the statement are to assess the nature and extent of the environmental impacts of uranium milling in the United states from local, regional, and national perspectives on both short- and long-term bases, to determine what regulatory actions are needed; to provide information on which to determine what regulatory requirements for management and disposal of mill tailings and mill decommissioning should be; and to support any rule makings that may be determined to be necessary. 39 figs., 130 tabs

  13. Resource Programs: Final Environmental Impact Statement

    International Nuclear Information System (INIS)

    1993-02-01

    Every two years, BA prepares a Resource Program, which identifies the resource actions BA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Programs Environmental Impact Statement (RPEIS) is a programmatic environmental document that will support decisions made in several future Resource Programs. Environmental documents tiered to this EIS may be prepared on a site-specific basis. The RPEIS includes a description of the environmental effects and mitigation for the various resource types available in order to evaluate the trade-offs among them. It also assesses the environmental impacts of adding thirteen alternative combinations of resources to the existing power system. The alternatives represent the range of actions BA could take to meet its load obligations. Each of the alternatives allows BA to meet the almost 5,000 average megawatt load increase that could occur with high load growth, or an equivalent need for resources caused by a combination of load growth and any future loss of resources

  14. 21 CFR 801.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Statement of identity. 801.61 Section 801.61 Food... DEVICES LABELING Labeling Requirements for Over-the-Counter Devices § 801.61 Statement of identity. (a... principal features a statement of the identity of the commodity. (b) Such statement of identity shall be in...

  15. 21 CFR 201.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Statement of identity. 201.61 Section 201.61 Food...: GENERAL LABELING Labeling Requirements for Over-the-Counter Drugs § 201.61 Statement of identity. (a) The... features a statement of the identity of the commodity. (b) Such statement of identity shall be in terms of...

  16. 76 FR 12342 - Notice of Availability of Record of Decision for the Final Environmental Impact Statement...

    Science.gov (United States)

    2011-03-07

    ... Final Environmental Impact Statement/Overseas Environmental Impact Statement for Gulf of Mexico Range... set forth in Alternative 2, described in the Final Environmental Impact Statement (EIS)/Overseas Environmental Impact Statement (OEIS) as the Preferred Alternative. The purpose for the proposed action is to...

  17. A statement on abortion by 100 professors of obstetrics: 40 years later.

    Science.gov (United States)

    2013-09-01

    In this Journal in 1972, 100 leaders in obstetrics and gynecology published a compelling statement that recognized the legalization of abortion in several states and anticipated the 1973 Supreme Court decision in Roe v Wade. They projected the numbers of legal abortions that likely would be required by women in the United States and described the role of the teaching hospital in meeting that responsibility. They wrote to express their concern for women's health in a new legal and medical era of reproductive control and to define the responsibilities of academic obstetrician-gynecologists. Forty years later, 100 professors examine the statement of their predecessors in light of medical advances and legal changes and suggest a further course of action for obstetrician gynecologists. Copyright © 2013 Mosby, Inc. All rights reserved.

  18. Proposed Columbia Wind Farm No. 1 : Draft Environmental Impact Statement, Joint NEPA/SEPA.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration; Klickitat County (Wash.)

    1995-03-01

    This Draft Environmental Impact Statement (DEIS) addresses the Columbia Wind Farm {number_sign}1 (Project) proposal for construction and operation of a 25 megawatt (MW) wind power project in the Columbia Hills area southeast of Goldendale in Klickitat County, Washington. The Project would be constructed on private land by Conservation and Renewable Energy System (CARES) (the Applicant). An Environmental Impact Statement is required under both NEPA and SEPA guidelines and is issued under Section 102 (2) (C) of the National Environmental Policy Act (NEPA) at 42 U.S.C. 4321 et seq and under the Washington State Environmental Policy Act (SEPA) as provided by RCW 43.21C.030 (2) (c). Bonneville Power Administration is the NEPA lead agency; Klickitat County is the nominal SEPA lead agency and CARES is the SEPA co-lead agency for this DEIS. The Project site is approximately 395 hectares (975 acres) in size. The Proposed Action would include approximately 91 model AWT-26 wind turbines. Under the No Action Alternative, the Project would not be constructed and existing grazing and agricultural activities on the site would continue.

  19. 40 CFR 123.23 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Attorney General's statement. 123.23... PROGRAM REQUIREMENTS State Program Submissions § 123.23 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...

  20. 17 CFR 210.9-04 - Income statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.9-04... the face of the income statement or in the notes thereto. 1. Interest and fees on loans. Include... AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934...

  1. Energy for tomorrow. The World Energy Council calls for global action

    International Nuclear Information System (INIS)

    Doucet, G.

    2000-01-01

    In April 2000, the World Energy Council (WEC) issued a statement that reexamined the world energy situation, revising its Energy for Tomorrow report published in 1993. The WEC Statement 2000 critically reviews the earlier scenarios and proposes a new set of goals and policy actions. The objective was to draw on actual experience during the last eight years, both in terms of analysis and clearer set of policy actions. The WEC dedicated its statement to help overcome energy poverty wherever it occurs; enhance the quality and reliability of delivered energy; and minimize negative environmental and health impacts of energy development. The WEC Statement sets the energy goals and defines the policy actions which, if taken now, would provide grounds for reasonable optimism in facing the task ahead. This article is based on the Statement's executive summary and highlights the main points in the context of major developments over past eight years

  2. Consensus statement for use and technical requirements of thyroid ultrasound in endocrinology units.

    Science.gov (United States)

    Martín-Hernández, Tomás; Díez Gómez, Juan José; Díaz-Soto, Gonzalo; Torres Cuadro, Alberto; Navarro González, Elena; Oleaga Alday, Amelia; Sambo Salas, Marcel; Reverter Calatayud, Jordi L; Argüelles Jiménez, Iñaki; Mancha Doblas, Isabel; Fernández García, Diego; Galofré, Juan Carlos

    2017-03-01

    Thyroid nodule detection has increased with widespread use of ultrasound, which is currently the main tool for detection, monitoring, diagnosis and, in some instances, treatment of thyroid nodules. Knowledge of ultrasound and adequate instruction on its use require a position statement by the scientific societies concerned. The working groups on thyroid cancer and ultrasound techniques of the Spanish Society of Endocrinology and Nutrition have promoted this document, based on a thorough analysis of the current literature, the results of multicenter studies and expert consensus, in order to set the requirements for the best use of ultrasound in clinical practice. The objectives include the adequate framework for use of thyroid ultrasound, the technical and legal requirements, the clinical situations in which it is recommended, the levels of knowledge and learning processes, the associated responsibility, and the establishment of a standardized reporting of results and integration into hospital information systems and endocrinology units. Copyright © 2017 SEEN. Publicado por Elsevier España, S.L.U. All rights reserved.

  3. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Science.gov (United States)

    2010-04-09

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice... Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting...

  4. 17 CFR 250.26 - Financial statement and recordkeeping requirements for registered holding companies and...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Financial statement and..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Forms, Procedure and Accounts § 250.26 Financial statement and... to form and content of financial statements; and (2) Shall make and keep current accounts, books and...

  5. Environmental Assessment of Remedial Action at the Riverton Uranium Mill Tailings Site, Riverton, Wyoming

    Energy Technology Data Exchange (ETDEWEB)

    None

    1987-06-01

    The US Department of Energy (DOE) has prepared an environmental assessment (DOE/EA-0254) on the proposed remedial action at the inactive uranium milling site near Riverton, Wyoming. Based on the analyses in the EA, the DOE has determined that the proposed action does not constitute a major Federal action significantly affecting the quality of the human environment within the meaning of the National Environmental Policy Act (NEPA) of 1969 (42 U.S.C. 4321, et seq.). Therefore, the preparation of an environmental impact statement (EIS) is not required.

  6. Environmental Assessment of Remedial Action at the Riverton Uranium Mill Tailings Site, Riverton, Wyoming

    International Nuclear Information System (INIS)

    1987-06-01

    The US Department of Energy (DOE) has prepared an environmental assessment (DOE/EA-0254) on the proposed remedial action at the inactive uranium milling site near Riverton, Wyoming. Based on the analyses in the EA, the DOE has determined that the proposed action does not constitute a major Federal action significantly affecting the quality of the human environment within the meaning of the National Environmental Policy Act (NEPA) of 1969 (42 U.S.C. 4321, et seq.). Therefore, the preparation of an environmental impact statement (EIS) is not required

  7. Final Environmental Statement related to the decommissioning of the Rare Earths Facility, West Chicago, Illinois. Docket No. 40-2061

    International Nuclear Information System (INIS)

    1983-05-01

    This Final Environmental Statement is issued by the US Nuclear Regulatory Commission in response to the plan proposed by Kerr-McGee Chemical Corporation for the decommissioning of their Rare Earths Facility located in West Chicago, Illinois. The statement considers the Kerr-McGee preferred plan and various alternatives to that plan. The action proposed by the Commission is the renewal of the Kerr-McGee license to allow stabilization of wastes onsite and for possession of the wastes under license for an indeterminate time. The license could be terminated at a later date if certain specified requirements were met

  8. Proposed Columbia Wind Farm number-sign 1. Joint NEPA/SEPA draft environmental impact statement

    International Nuclear Information System (INIS)

    1995-03-01

    This Draft Environmental Impact Statement (DEIS) addresses the Columbia Wind Farm number-sign 1 (Project) proposal for construction and operation of a 25 megawatt (MW) wind power project in the Columbia Hills area southeast of Goldendale in Klickitat County, Washington. The Project would be constructed on private land by Conservation and Renewable Energy System (CARES) (the Applicant). An Environmental Impact Statement is required under both NEPA and SEPA guidelines and is issued under Section 102 (2) (C) of the National Environmental Policy Act (NEPA) at 42 U.S.C. 4321 et seq and under the Washington State Environmental Policy Act (SEPA) as provided by RCW 43.21C.030 (2) (c). Bonneville Power Administration is the NEPA lead agency; Klickitat County is the nominal SEPA lead agency and CARES is the SEPA co-lead agency for this DEIS. The Project site is approximately 395 hectares (975 acres) in size. The Proposed Action would include approximately 91 model AWT-26 wind turbines. Under the No Action Alternative, the Project would not be constructed and existing grazing and agricultural activities on the site would continue

  9. 7 CFR 1980.445 - Periodic financial statements and audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to submit periodic financial statements to the lender. Lenders must forward copies of the financial statements and...

  10. 75 FR 53979 - Bison Brucellosis Remote Vaccination, Draft Environmental Impact Statement, Yellowstone National...

    Science.gov (United States)

    2010-09-02

    ... DEPARTMENT OF THE INTERIOR National Park Service Bison Brucellosis Remote Vaccination, Draft Environmental Impact Statement, Yellowstone National Park, Wyoming ACTION: Reopening of public comment period... Brucellosis Remote Vaccination Draft Environmental Impact Statement. The original comment period was from 28...

  11. 17 CFR 210.8-03 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Interim financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

  12. 17 CFR 210.8-02 - Annual financial statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Annual financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

  13. 75 FR 58387 - Notice of Issuance of Exposure Draft of a Concepts Statement on Measurement of the Elements of...

    Science.gov (United States)

    2010-09-24

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Exposure Draft of a Concepts Statement on Measurement of the Elements of Accrual-Basis Financial Statements in Periods After Initial Recording AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

  14. 7 CFR 4279.137 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... accordance with Generally Accepted Accounting Principles will be required. (b) If specific circumstances... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section 4279.137... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of...

  15. Software Distribution Statement and Disclaimer | OSTI, US Dept of Energy

    Science.gov (United States)

    Search Search Software Distribution Statement and Disclaimer Rights-in-technical-data clauses for many . The following distribution statement and disclaimer meet those requirements for software and should be affixed to all distributed DOE-sponsored software. Contractors may have specific requirements and required

  16. Meaning of counterfactual statements in quantum physics

    International Nuclear Information System (INIS)

    Stapp, H.P.

    1998-01-01

    David Mermin suggests that my recent proof pertaining to quantum nonlocality is undermined by an essential ambiguity pertaining to the meaning of counterfactual statements in quantum physics. The ambiguity he cites arises from his imposition of a certain criterion for the meaningfulness of such counterfactual statements. That criterion conflates the meaning of a counterfactual statement with the details of a proof of its validity in such a way as to make the meaning of such a statement dependent upon the context in which it occurs. That dependence violates the normal demand in logic that the meaning of a statement be defined by the words in the statement itself, not by the context in which the statement occurs. My proof conforms to that normal requirement. I describe the context-independent meaning within my proof of the counterfactual statements in question. copyright 1998 American Association of Physics Teachers

  17. Programmatic Environmental Impact Statement for the Uranium Mill Tailings Remedial Action Ground Water Project

    International Nuclear Information System (INIS)

    1993-09-01

    Public concern regarding the potential human health and environmental effects from uranium mill tailings led Congress to pass the Uranium Mill Tailings Radiation Control Act (UMTRCA) (Public Law 95-604) in 1978. In the UMTRCA, Congress acknowledged the potentially harmful health effects associated with uranium mill tailings at 24 abandoned uranium mill processing sites needing remedial action. Uranium processing activities at most of the 24 mill processing sites resulted in the formation of contaminated ground water beneath and, in some cases, downgradient of the sites. This contaminated ground water often has elevated levels of hazardous constituents such as uranium and nitrate. The purpose of the Ground Water Project is to protect human health and the environment by meeting EPA-proposed standards in areas where ground water has been contaminated with constituents from UMTRA Project sites. A major first step in the UMTRA Ground Water Project is the preparation of this Programmatic Environmental Impact Statement (PEIS). This document analyzes potential impacts of the alternatives, including the proposed action. These alternatives are programmatic in that they are plans for conducting the UMTRA Ground Water Project. The alternatives do not address site-specific ground water compliance. This PEIS is a planning document that will provide a framework for conducting the Ground Water Project; assess the potential programmatic and environmental impacts of conducting the UMTRA Ground Water Project; provide a method for determining the site-specific ground water compliance strategies; and provide data and information that can be used to prepare site-specific environmental impacts analyses documents more efficiently

  18. Final environmental statement concerning rule making. Exemption from licensing requirements for spark-gap irradiators that contain cobalt-60. Docket No. PRM 30-54

    International Nuclear Information System (INIS)

    1977-12-01

    The potential environmental impacts and adverse environmental effects from distribution, use only in commercial-sized oil burners, and disposal of 6000 spark-gap irradiators per year that contain 60 Co are summarized. On the basis of the analysis and evaluation set forth in this statement and after weighing the environmental, economic, technical, and other benefits against environmental costs and after considering available alternatives, it is concluded that the action called for under the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Part 51 is the issuance of an exemption from licensing requirements for spark-gap irradiators that contain 60 Co, subject to the following conditions for the protection of the environment: persons who apply 60 Co to, or persons who incorporate 60 Co into, spark-gap irradiators or persons who import for sale or distribution spark-gap irradiators containing 60 Co are not exempt from the requirements for a license; each spark-gap irradiator shall contain no more than 1 μCi of 60 Co; and the 60 Co shall be applied to the spark-gap irradiators for use in electrically ignited fuel-oil burners having a firing rate of at least 3 gal/h

  19. Unit environmental transport assessment of contaminants from Hanford's past-practice waste sites. Hanford Remedial Action Environmental Impact Statement

    International Nuclear Information System (INIS)

    Whelan, G.; Buck, J.W.; Castleton, K.J.

    1995-06-01

    The US Department of Energy, Richland Operations Office (DOE-RL) contracted Pacific Northwest Laboratory (PNL) to provide support to Advanced Sciences, Incorporated (ASI) in implementing tile regional no-action risk assessment in the Hanford Remedial Action Environmental Impact Statement. Researchers at PNL were charged with developing unit concentrations for soil, groundwater, surface water, and air at multiple locations within an 80-km radius from the center of tile Hanford installation. Using the Multimedia Environmental Pollutant Assessment System (MEPAS), PNL simulated (1) a unit release of one ci for each radionuclide and one kg for each chemical from contaminated soils and ponded sites, (2) transport of the contaminants in and through various environmental media and (3) exposure/risk of four exposure scenarios, outlined by the Hanford Site Baseline Remedial Action Methodology. These four scenarios include residential, recreational, industrial, and agricultural exposures. Spacially and temporally distributed environmental concentrations based on unit releases of radionuclides and chemicals were supported to ASI in support of the HRA-EIS. Risk for the four exposure scenarios, based on unit environment concentrations in air, water, and soil. were also supplied to ASI. This report outlines the procedure that was used to implement the unit transport portion of the HRA-EIS baseline risk assessment. Deliverables include unit groundwater, surface water, air, and soil concentrations at multiple locations within an 80-km radius from the center of the Hanford installation

  20. 17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

    Science.gov (United States)

    2010-04-01

    ... statements: selected financial data. 229.914 Section 229.914 Commodity and Securities Exchanges SECURITIES... Transactions § 229.914 (Item 914) Pro forma financial statements: selected financial data. (a) In addition to... statements are required. (c) The pro forma financial statements required by paragraph (b) of this Item (§ 229...

  1. Remedial actions at the former Vanadium Corporation of America uranium mill site, Durango, La Plata County, Colorado. Volume II. Appendices. Final Environmental Impact Statement

    International Nuclear Information System (INIS)

    1985-10-01

    Volume 2 contains the following: addendums to Appendices A - Conceptual Designs and Engineering Evaluations for Remedial Action Alternative 3b, D - Meteorological and Air-Quality Information, F - Water Resources Information, H - Radiological Information, I - Information on Populations, Socioeconomics, and Land Use; Appendix K - List of Agencies, Organizations, and Persons Receiving Copies of this Statement; Appendix L - Wildlife Mitigation Plan; Appendix M - Seismic Evaluation; Appendix N - Tourism Evaluation; and Appendix O - Permits, Licenses, and Approvals

  2. 32 CFR 555.9 - Reporting requirements for work in support of DOE.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 3 2010-07-01 2010-07-01 true Reporting requirements for work in support of DOE. 555.9 Section 555.9 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY MILITARY.... This notification shall include: (1) A brief statement of the problem. (2) Nature of corrective action...

  3. 17 CFR 210.3-13 - Filing of other financial statements in certain cases.

    Science.gov (United States)

    2010-04-01

    ... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-13 Filing of other financial statements in certain cases. The Commission may... investors, permit the omission of one or more of the financial statements herein required or the filing in...

  4. 17 CFR 210.3-17 - Financial statements of natural persons.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial...

  5. Sicily statement on evidence-based practice

    Directory of Open Access Journals (Sweden)

    Hopayian Kevork

    2005-01-01

    Full Text Available Abstract Background A variety of definitions of evidence-based practice (EBP exist. However, definitions are in themselves insufficient to explain the underlying processes of EBP and to differentiate between an evidence-based process and evidence-based outcome. There is a need for a clear statement of what Evidence-Based Practice (EBP means, a description of the skills required to practise in an evidence-based manner and a curriculum that outlines the minimum requirements for training health professionals in EBP. This consensus statement is based on current literature and incorporating the experience of delegates attending the 2003 Conference of Evidence-Based Health Care Teachers and Developers ("Signposting the future of EBHC". Discussion Evidence-Based Practice has evolved in both scope and definition. Evidence-Based Practice (EBP requires that decisions about health care are based on the best available, current, valid and relevant evidence. These decisions should be made by those receiving care, informed by the tacit and explicit knowledge of those providing care, within the context of available resources. Health care professionals must be able to gain, assess, apply and integrate new knowledge and have the ability to adapt to changing circumstances throughout their professional life. Curricula to deliver these aptitudes need to be grounded in the five-step model of EBP, and informed by ongoing research. Core assessment tools for each of the steps should continue to be developed, validated, and made freely available. Summary All health care professionals need to understand the principles of EBP, recognise EBP in action, implement evidence-based policies, and have a critical attitude to their own practice and to evidence. Without these skills, professionals and organisations will find it difficult to provide 'best practice'.

  6. 40 CFR 124.61 - Final environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Final environmental impact statement... environmental impact statement. No final NPDES permit for a new source shall be issued until at least 30 days after the date of issuance of a final environmental impact statement if one is required under 40 CFR 6...

  7. 36 CFR 1010.8 - Actions that normally require an EIS.

    Science.gov (United States)

    2010-07-01

    ... impact on the environment, an EA is not required, and the Trust will prepare or direct the preparation of... or actions may significantly affect the environment and therefore require an EIS are described in 40...(b)(9); (2) Approval, funding, construction, and/or demolition in preparation for construction of any...

  8. 10 CFR 51.91 - Final environmental impact statement-contents.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-contents. 51.91... Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.91 Final environmental impact statement—contents. (a)(1) The final environmental impact statement will include responses...

  9. 77 FR 38824 - Winter Use Plan, Supplemental Draft Environmental Impact Statement, Yellowstone National Park

    Science.gov (United States)

    2012-06-29

    ... DEPARTMENT OF THE INTERIOR National Park Service [2310-0070-422] Winter Use Plan, Supplemental.... ACTION: Notice of Availability of the Draft Supplemental Environmental Impact Statement for the Winter... Supplemental Environmental Impact Statement (Draft SEIS) for a Winter Use Plan for Yellowstone National Park...

  10. Alternatives generation and analysis for phase I intermediate waste feed staging system design requirements

    Energy Technology Data Exchange (ETDEWEB)

    Britton, M.D.

    1996-10-02

    This document provides; a decision analysis summary; problem statement; constraints, requirements, and assumptions; decision criteria; intermediate waste feed staging system options and alternatives generation and screening; intermediate waste feed staging system design concepts; intermediate waste feed staging system alternative evaluation and analysis; and open issues and actions.

  11. 24 CFR 242.58 - Books, accounts, and financial statements.

    Science.gov (United States)

    2010-04-01

    ... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books...: (i) Annual audited financial statements in accordance with the guidance below; (ii) Quarterly... (if the annual audited financial statement has not yet been filed with HUD) and at such other times as...

  12. 17 CFR 210.8-08 - Age of financial statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

  13. Status of safety issues at licensed power plants: TMI Action Plan requirements, unresolved safety issues, generic safety issues, other multiplant action issues

    International Nuclear Information System (INIS)

    1992-12-01

    This report is to provide a comprehensive description of the implementation and verification status of Three Mile Island (TMI) Action Plan requirements, safety issues designated as Unresolved Safety Issues (USIs), Generic Safety Issues(GSIs), and other Multiplant Actions (MPAs) that have been resolved and involve implementation of an action or actions by licensees. This report makes the information available to other interested parties, including the public. An additional purpose of this NUREG report is to serve as a follow-on to NUREG-0933, ''A Prioritization of Generic Safety Issues,'' which tracks safety issues up until requirements are approved for imposition at licensed plants or until the NRC issues a request for action by licensees

  14. Resource programs: Draft Environmental Impact Statement Resource Programs

    International Nuclear Information System (INIS)

    1992-03-01

    Every two years, Bonneville Power Administration (BPA) prepares a Resource Program which identifies the resource actions BPA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Program's Environmental Impact Statement (RPEIS) is a programmatic environmental document which will support decisions made in several future Resource Programs. Environmental documents tiered to the EIS may be prepared on a site-specific basis. The RPEIS includes a description of the environmental effects and mitigation for the various resource types available in order to evaluate the trade-offs among them. It also assesses the environmental impacts of adding thirteen alternative combinations of resources to the existing power system. This report contains the appendices to the RPEIS

  15. 76 FR 21329 - Humboldt-Toiyabe National Forest; Nevada; Environmental Impact Statement for Geothermal Leasing...

    Science.gov (United States)

    2011-04-15

    ... at 1340 Financial Blvd, Reno, NV 89502, is a cooperating agency for this NEPA analysis. Responsible... Impact Statement for Geothermal Leasing on the Humboldt-Toiyabe National Forest AGENCY: Forest Service, USDA. ACTION: Notice of Intent to prepare an environmental impact statement. SUMMARY: The Humboldt...

  16. Strengthening Interprofessional Requirements Engineering Through Action Sheets: A Pilot Study.

    Science.gov (United States)

    Kunz, Aline; Pohlmann, Sabrina; Heinze, Oliver; Brandner, Antje; Reiß, Christina; Kamradt, Martina; Szecsenyi, Joachim; Ose, Dominik

    2016-10-18

    The importance of information and communication technology for healthcare is steadily growing. Newly developed tools are addressing different user groups: physicians, other health care professionals, social workers, patients, and family members. Since often many different actors with different expertise and perspectives are involved in the development process it can be a challenge to integrate the user-reported requirements of those heterogeneous user groups. Nevertheless, the understanding and consideration of user requirements is the prerequisite of building a feasible technical solution. In the course of the presented project it proved to be difficult to gain clear action steps and priorities for the development process out of the primary requirements compilation. Even if a regular exchange between involved teams took place there was a lack of a common language. The objective of this paper is to show how the already existing requirements catalog was subdivided into specific, prioritized, and coherent working packages and the cooperation of multiple interprofessional teams within one development project was reorganized at the same time. In the case presented, the manner of cooperation was reorganized and a new instrument called an Action Sheet was implemented. This paper introduces the newly developed methodology which was meant to smooth the development of a user-centered software product and to restructure interprofessional cooperation. There were 10 focus groups in which views of patients with colorectal cancer, physicians, and other health care professionals were collected in order to create a requirements catalog for developing a personal electronic health record. Data were audio- and videotaped, transcribed verbatim, and thematically analyzed. Afterwards, the requirements catalog was reorganized in the form of Action Sheets which supported the interprofessional cooperation referring to the development process of a personal electronic health record for the

  17. 40 CFR 145.24 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 22 2010-07-01 2010-07-01 false Attorney General's statement. 145.24... (CONTINUED) STATE UIC PROGRAM REQUIREMENTS State Program Submissions § 145.24 Attorney General's statement... State Attorney General (or the attorney for those State or interstate agencies which have independent...

  18. 32 CFR 989.16 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Environmental impact statement. 989.16 Section... PROTECTION ENVIRONMENTAL IMPACT ANALYSIS PROCESS (EIAP) § 989.16 Environmental impact statement. (a) Certain classes of environmental impacts normally require preparation of an EIS (40 CFR 1501.4). These include...

  19. 49 CFR 805.735-17 - Supplementary statements.

    Science.gov (United States)

    2010-10-01

    ... SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-17 Supplementary statements. Changes in, or additions to, the information contained in an employee's statement of employment and financial interests.... Notwithstanding the filing of the annual report required by this section, each employee shall at all times avoid...

  20. 17 CFR 242.607 - Customer account statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Customer account statements... (CONTINUED) REGULATIONS M, SHO, ATS, AC, AND NMS AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES Regulation Nms-Regulation of the National Market System § 242.607 Customer account statements. (a) No broker...

  1. 75 FR 4619 - Intent to Prepare an Environmental Impact Statement on Transportation Improvements Within the...

    Science.gov (United States)

    2010-01-28

    ... the constraints placed on it by RTA's financial capacities. Financial plans are suggesting that RTA... Impact Statement on Transportation Improvements Within the Blue-Line Corridor in Shaker Heights and... Transportation. ACTION: Notice of Intent to prepare an Environmental Impact Statement. SUMMARY: The Federal...

  2. Status of safety issues at licensed power plants: TMI Action Plan requirements; unresolved safety issues; generic safety issues; other multiplant action issues

    International Nuclear Information System (INIS)

    1993-12-01

    As part of ongoing US Nuclear Regulatory Commission (NRC) efforts to ensure the quality and accountability of safety issue information, the NRC established a program for publishing an annual report on the status of licensee implementation and NRC verification of safety issues in major NRC requirements areas. This information was initially compiled and reported in three NUREG-series volumes. Volume 1, published in March 1991, addressed the status of Three Mile Island (TMI) Action Plan Requirements. Volume 2, published in May 1991, addressed the status of unresolved safety issues (USIs). Volume 3, published in June 1991, addressed the implementation and verification status of generic safety issues (GSIs). The first annual supplement, which combined these volumes into a single report and presented updated information as of September 30, 1991, was published in December 1991. The second annual supplement, which provided updated information as of September 30, 1992, was published in December 1992. Supplement 2 also provided the status of licensee implementation and NRC verification of other multiplant action (MPA) issues not related to TMI Action Plan requirements, USIs, or GSIs. This third annual NUREG report, Supplement 3, presents updated information as of September 30, 1993. This report gives a comprehensive description of the implementation and verification status of TMI Action Plan requirements, safety issues designated as USIs, GSIs, and other MPAs that have been resolved and involve implementation of an action or actions by licensees. This report makes the information available to other interested parties, including the public. Additionally, this report serves as a follow-on to NUREG-0933, ''A Prioritization of Generic Safety Issues,'' which tracks safety issues until requirements are approved for imposition at licensed plants or until the NRC issues a request for action by licensees

  3. IG Statement: Arthur A. Elkins, Jr., on OIG report Early Warning Report: Main EPA Headquarters Warehouse in Landover, Maryland, Requires Immediate EPA Attention

    Science.gov (United States)

    Statement of Inspector General Arthur A. Elkins, Jr., on the Office of Inspector General (OIG) report Early Warning Report: Main EPA Headquarters Warehouse in Landover, Maryland, Requires Immediate EPA Attention.

  4. Implementation Plan. Environmental Restoration and Waste Management Programmatic Environmental Impact Statement

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-01

    In accordance with the Department of Energy`s National Environmental Policy Act implementing procedures in Volume 10 of the Code of Federal Regulations, Section 1021,312, the Environmental Restoration and Waste Management Programmatic Environmental Impact Statement Implementation Plan has two primary purposes: to provide guidance for the preparation of the Programmatic Environmental Impact Statement and to record the issues resulting from the scoping and the extended public participation process. The Implementation Plan identifies and discusses the following: background of Environmental Restoration and Waste Management activities, the purpose of the Programmatic Environmental Impact Statement, and the relationship of the Programmatic Environmental Impact Statement to other Departmental initiatives (Chapter 1); need and purposes for action (Chapter 2); scoping process and results of the public participation program in defining the scope of the Programmatic Environmental Impact Statement, including a summary of the comments received and their disposition (Chapter 3); planned scope and content of the Programmatic Environmental Impact Statement (Chapter 4); consultations with other agencies and the role of cooperating agencies (Chapter 5); planned schedule of major Programmatic Environmental Impact Statement milestones (Chapter 6); and responsibilities for preparation of the Programmatic Environmental Impact Statement (Chapter 7).

  5. Portsmouth Gaseous Diffusion Plant expansion, Piketon, Ohio. Volume 1. Draft environmental statement

    Energy Technology Data Exchange (ETDEWEB)

    1976-06-01

    Subject to authorizing legislation and funding, ERDA will proceed with steps for additional uranium enrichment capacity at the Portsmouth Gaseous Diffusion Plant near Piketon, Ohio. This environmental statement was prepared by ERDA to cover this action. The statement was prepared in accordance with the National Environmental Policy Act of 1969, and ERDA's implementing regulations, 10 CFR Chapter III, Part 711. The statement describes the reasonably foreseeable environmental, social, economic and technological costs and benefits of the construction and operation of the expanded enrichment plant and its reasonably available alternatives and their anticipated effects.

  6. Portsmouth Gaseous Diffusion Plant expansion, Piketon, Ohio. Volume 1. Draft environmental statement

    International Nuclear Information System (INIS)

    1976-06-01

    Subject to authorizing legislation and funding, ERDA will proceed with steps for additional uranium enrichment capacity at the Portsmouth Gaseous Diffusion Plant near Piketon, Ohio. This environmental statement was prepared by ERDA to cover this action. The statement was prepared in accordance with the National Environmental Policy Act of 1969, and ERDA's implementing regulations, 10 CFR Chapter III, Part 711. The statement describes the reasonably foreseeable environmental, social, economic and technological costs and benefits of the construction and operation of the expanded enrichment plant and its reasonably available alternatives and their anticipated effects

  7. Entrepreneurial learning requires action on the meaning generated

    DEFF Research Database (Denmark)

    Brink, Tove; Madsen, Svend Ole

    2015-01-01

    Purpose: This paper reveals how managers of small- and medium-sized enterprises (SMEs) can utilise their participation in research-based training to enable innovation and growth. Design/methodology/approach: Action research and action learning from a longitudinal study of 10 SME managers...... in the wind turbine industry are conducted to reveal SME managers learning and the impact of the application of learning in the wind turbine industry. Findings: The findings of this study show that SME managers employ a practice-shaped holistic cross-disciplinary approach to learning. This learning approach...... is supported by theory dissemination and collaboration on the business challenges perceived. Open mindedness to new learning by SME managers and to cross-disciplinary collaboration with SME managers by university facilitators/ researchers is required. Research limitations/implications: The research...

  8. 43 CFR 46.445 - Preparing a legislative environmental impact statement.

    Science.gov (United States)

    2010-10-01

    ... IMPLEMENTATION OF THE NATIONAL ENVIRONMENTAL POLICY ACT OF 1969 Environmental Impact Statements § 46.445 Preparing a legislative environmental impact statement. When required under 40 CFR 1506.8, the Department must ensure that a legislative environmental impact statement is included as a part of the formal...

  9. The new requirements relating to going concern evaluation and disclosure provide a critical improvement to the financial statements taken as a whole

    Directory of Open Access Journals (Sweden)

    Achraf A. Seyam

    2016-03-01

    Full Text Available The going concern principle assumes that an entity will continue to exist into the future. This assumption implies that the entity will not be compelled to end their operations, liquidate their assets, or go into bankruptcy. It is an integral assumption in financial statements since it allows for the deferral of recognition of certain expenses until a period of time into the future, when the company is still assumed to exist. Members of management, as well as financial statement auditors, are required to identify signs that could indicate that an entity will not be able to continue their operations into the near future. Some of these signs include a trend of operating losses, loan defaults, legal proceedings against the entity and so forth. The Financial Accounting Standards Board (FASB updated the going concern guidelines so that issuers of financial statements are uniform in frequency and substance of going concern determination. Prior to the Accounting Standards Update, U.S. GAAP lacked sufficient guidance about management’s responsibility to evaluate whether there is substantial doubt of the entity’s ability to continue as going concern. In order to clarify the uncertainty, FASB issued a new financial reporting standard. This new reporting will be in effect for the annual period ending after December 15, 2016. The updated standard will require management to perform annual and interim assessments of an entity’s ability to continue as a going concern for one year from the date of financial statements issuance.

  10. FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

    Directory of Open Access Journals (Sweden)

    S. V. KUCHER

    2016-12-01

    Full Text Available The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process of consolidation of financial reporting indicators. The main problems of consolidated financial statements preparation by business entities in Ukraine are determined. The author determines the theoretical and practical problems of consolidation of financial statements of organizational and methodical character. The comparative analysis of the features of standardization process of financial statements consolidation in the world countries is carried out. The main differences in the requirements for the formation of consolidated financial statements indicators of such countries as the French Republic, the Federal Republic of Germany, the Republic of Belarus and the People’s Republic of China are outlined. The main directions of scientific researches on the improvement of accounting and analytical support for the preparation of consolidated financial statements are formed.

  11. 75 FR 34666 - Stream Protection Rule; Environmental Impact Statement

    Science.gov (United States)

    2010-06-18

    ... rule means that we will need to prepare a new environmental impact statement rather than the supplement.... Establishing corrective action thresholds. Land Forming and Fill Optimization. Revising the backfilling and... Original Contour Exceptions. Limiting variances and exceptions from approximate original contour...

  12. Resource Programs : Draft Environmental Impact Statement, Volume 2, Appendices.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1992-03-01

    Every two years, Bonneville Power Administration (BPA) prepares a Resource Program which identifies the resource actions BPA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Program`s Environmental Impact Statement (RPEIS) is a programmatic environmental document which will support decisions made in several future Resource Programs. Environmental documents tiered to the EIS may be prepared on a site-specific basis. The RPEIS includes a description of the environmental effects and mitigation for the various resource types available in order to evaluate the trade-offs among them. It also assesses the environmental impacts of adding thirteen alternative combinations of resources to the existing power system. This report contains the appendices to the RPEIS.

  13. Final environmental statement concerning proposed rule making action: acceptance criteria for emergency core cooling systems for light-water-cooled nuclear power reactors

    International Nuclear Information System (INIS)

    1973-01-01

    Information on the ECCS requirements for PWR and BWR reactors are presented concerning environmental impact, alternatives, adverse environmental effects, relationship between short-term uses of the environment and long-term productivity, irreversible and irretrievable commitment of resources, cost-benefit analysis, and discussion of significant comments received on the draft environmental statement. (U.S.)

  14. 17 CFR 229.1010 - (Item 1010) Financial statements.

    Science.gov (United States)

    2010-04-01

    ....1010 (Item 1010) Financial statements. (a) Financial information. Furnish the following financial information: (1) Audited financial statements for the two fiscal years required to be filed with the company's... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1010) Financial...

  15. 24 CFR 58.37 - Environmental impact statement determinations.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Environmental impact statement... Classification § 58.37 Environmental impact statement determinations. (a) An EIS is required when the project is... and Urban Development ENVIRONMENTAL REVIEW PROCEDURES FOR ENTITIES ASSUMING HUD ENVIRONMENTAL...

  16. 18 CFR 380.7 - Format of an environmental impact statement.

    Science.gov (United States)

    2010-04-01

    ... environmental impact statement. 380.7 Section 380.7 Conservation of Power and Water Resources FEDERAL ENERGY... ENVIRONMENTAL POLICY ACT § 380.7 Format of an environmental impact statement. In addition to the requirements for an environmental impact statement prescribed in 40 CFR 1502.10 of the regulations of the Council...

  17. 78 FR 63203 - Policy Statement Regarding a Program for Requesting Consideration of Legal Questions by the...

    Science.gov (United States)

    2013-10-23

    ... Holloway, Assistant General Counsel, or Margaret Forman, Attorney, 999 E Street NW., Washington, DC 20463... FEDERAL ELECTION COMMISSION [Notice 2013-14] Policy Statement Regarding a Program for Requesting Consideration of Legal Questions by the Commission AGENCY: Federal Election Commission. ACTION: Policy statement...

  18. 76 FR 45798 - Policy Statement Regarding a Program for Requesting Consideration of Legal Questions by the...

    Science.gov (United States)

    2011-08-01

    ... CONTACT: Lorenzo Holloway, Assistant General Counsel, or Allison T. Steinle, Attorney, 999 E Street, NW... FEDERAL ELECTION COMMISSION [Notice 2011-11] Policy Statement Regarding a Program for Requesting Consideration of Legal Questions by the Commission AGENCY: Federal Election Commission. ACTION: Policy Statement...

  19. 76 FR 7893 - FAA Policy Statement on Expungement of Certain Enforcement Actions

    Science.gov (United States)

    2011-02-11

    ... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration FAA Policy Statement on Expungement.... SUMMARY: The FAA has temporarily suspended its policy of expunging certain records of legal enforcement... effects on pilots is available at: http://www.faa.gov/pilots/lic_cert/pria/guidance/pilotfaq . Further...

  20. 76 FR 21422 - Notice To Rescind a Notice of Intent to Prepare a Tiered Environmental Impact Statement

    Science.gov (United States)

    2011-04-15

    ... to Prepare a Tiered Environmental Impact Statement AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Notice to Rescind a Notice of Intent to Prepare a Tiered Environmental Impact Statement. SUMMARY... Heitmann, Environmental Specialist, Federal Highway Administration, New Mexico Division Office, 4001 Office...

  1. Developing a vision and strategic action plan for future community-based residency training.

    Science.gov (United States)

    Skelton, Jann B; Owen, James A

    2016-01-01

    The Community Pharmacy Residency Program (CPRP) Planning Committee convened to develop a vision and a strategic action plan for the advancement of community pharmacy residency training. Aligned with the profession's efforts to achieve provider status and expand access to care, the Future Vision and Action Plan for Community-based Residency Training will provide guidance, direction, and a strategic action plan for community-based residency training to ensure that the future needs of community-based pharmacist practitioners are met. National thought leaders, selected because of their leadership in pharmacy practice, academia, and residency training, served on the planning committee. The committee conducted a series of conference calls and an in-person strategic planning meeting held on January 13-14, 2015. Outcomes from the discussions were supplemented with related information from the literature. Results of a survey of CPRP directors and preceptors also informed the planning process. The vision and strategic action plan for community-based residency training is intended to advance training to meet the emerging needs of patients in communities that are served by the pharmacy profession. The group anticipated the advanced skills required of pharmacists serving as community-based pharmacist practitioners and the likely education, training and competencies required by future residency graduates in order to deliver these services. The vision reflects a transformation of community residency training, from CPRPs to community-based residency training, and embodies the concept that residency training should be primarily focused on training the individual pharmacist practitioner based on the needs of patients served within the community, and not on the physical location where pharmacy services are provided. The development of a vision statement, core values statements, and strategic action plan will provide support, guidance, and direction to the profession of pharmacy to

  2. Annual Financial Statements � the Final Products of Accounting

    Directory of Open Access Journals (Sweden)

    Genu Alexandru Caruntu

    2016-07-01

    Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.

  3. 32 CFR 728.33 - Nonavailability statement (DD 1251).

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Nonavailability statement (DD 1251). 728.33... Dependents of the Uniformed Services § 728.33 Nonavailability statement (DD 1251). (a) General. Per DODINST.... The following provisions are applicable to nonemergency inpatient care only. A DD 1251 is not required...

  4. Initial Northwest Power Act Power Sales Contracts : Final Environmental Impact Statement. Volume 1, Environmental Analysis.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1992-01-01

    This is volume 1 of the final environmental impact statement of the Bonneville Power Administration Information is included on the following: Purpose of and need for action; alternatives including the proposed action; affected environment; and environmental consequences.

  5. 75 FR 31509 - Rescinding the Notice of Intent for an Environmental Impact Statement: Prince George's County, MD

    Science.gov (United States)

    2010-06-03

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Rescinding the Notice of Intent for an Environmental Impact Statement: Prince George's County, MD AGENCY: Federal Highway Administration. ACTION... Statement that was issued on June 11, 2008, for a proposed roadway improvement project in Prince George's...

  6. 25 CFR 141.48 - Translation of disclosure statements.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Translation of disclosure statements. 141.48 Section 141.48 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS... Translation of disclosure statements. Disclosure required by §§ 141.46 and 141.47 shall be made in writing...

  7. 13 CFR 120.1716 - Required SBA approval of servicing actions.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Required SBA approval of servicing actions. 120.1716 Section 120.1716 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools...

  8. Detached Statements

    Directory of Open Access Journals (Sweden)

    Mark McBride

    2018-04-01

    Full Text Available Joseph Raz has introduced an interesting class of statements —detached statements— into the philosophical lexicon. In brief, such statements are (informa- tive normative statements, yet the speaker does not, in so uttering them, express or convey acceptance of the point of view of the hearer to whom they are addressed (as contrasted with committed statements, where the speaker does express or convey such acceptance. I propose to offer a novel analysis of such statements (and to clear away some confusions about them. In brief, such statements will be analysed as wide-scope normative conditionals.

  9. Final programmatic environmental impact statement for the uranium mill tailings remedial action ground water project. Volume I

    Energy Technology Data Exchange (ETDEWEB)

    None

    1996-10-01

    This programmatic environmental impact statement (PElS) was prepared for the Uranium Mill Tailings Remedial Action (UMTRA) Ground Water Project to comply with the National Environmental Policy Act (NEPA). This PElS provides an analysis of the potential impacts of the alternatives and ground water compliance strategies as well as potential cumulative impacts. On November 8, 1978, Congress enacted the Uranium Mill Tailings Radiation Control Act (UMTRCA) of 1978, Public Law, codified at 42 USC §7901 et seq. Congress found that uranium mill tailings " ... may pose a potential and significant radiation health hazard to the public, and that every reasonable effort should be made to provide for stabilization, disposal, and control in a safe, and environmentally sound manner of such tailings in order to prevent or minimize other environmental hazards from such tailings." Congress authorized the Secretary of Energy to designate inactive uranium processing sites for remedial action by the U.S. Department of Energy (DOE). Congress also directed the U.S. Environmental Protection Agency (EPA) to set the standards to be followed by the DOE for this process of stabilization, disposal, and control. On January 5, 1983, EPA published standards (40 CFR Part 192) for the disposal and cleanup of residual radioactive materials. On September 3, 1985, the U.S. Court of Appeals for the Tenth Circuit set aside and remanded to EPA the ground water provisions of the standards. The EPA proposed new standards to replace remanded sections and changed other sections of 40 CFR Part 192. These proposed standards were published in the Federal Register on September 24, 1987 (52 FR 36000). Section 108 of the UMTRCA requires that DOE comply with EPA's proposed standards in the absence of final standards. The Ground Water Project was planned under the proposed standards. On January 11, 1995, EPA published the final rule, with which the DOE must now comply. The PElS and the Ground Water Project are

  10. Final programmatic environmental impact statement for the uranium mill tailings remedial action ground water project. Volume I

    International Nuclear Information System (INIS)

    1996-01-01

    This programmatic environmental impact statement (PElS) was prepared for the Uranium Mill Tailings Remedial Action (UMTRA) Ground Water Project to comply with the National Environmental Policy Act (NEPA). This PElS provides an analysis of the potential impacts of the alternatives and ground water compliance strategies as well as potential cumulative impacts. On November 8, 1978, Congress enacted the Uranium Mill Tailings Radiation Control Act (UMTRCA) of 1978, Public Law, codified at 42 USC §7901 et seq. Congress found that uranium mill tailings ' ... may pose a potential and significant radiation health hazard to the public, and that every reasonable effort should be made to provide for stabilization, disposal, and control in a safe, and environmentally sound manner of such tailings in order to prevent or minimize other environmental hazards from such tailings.' Congress authorized the Secretary of Energy to designate inactive uranium processing sites for remedial action by the U.S. Department of Energy (DOE). Congress also directed the U.S. Environmental Protection Agency (EPA) to set the standards to be followed by the DOE for this process of stabilization, disposal, and control. On January 5, 1983, EPA published standards (40 CFR Part 192) for the disposal and cleanup of residual radioactive materials. On September 3, 1985, the U.S. Court of Appeals for the Tenth Circuit set aside and remanded to EPA the ground water provisions of the standards. The EPA proposed new standards to replace remanded sections and changed other sections of 40 CFR Part 192. These proposed standards were published in the Federal Register on September 24, 1987 (52 FR 36000). Section 108 of the UMTRCA requires that DOE comply with EPA's proposed standards in the absence of final standards. The Ground Water Project was planned under the proposed standards. On January 11, 1995, EPA published the final rule, with which the DOE must now comply. The PElS and the Ground Water Project are in

  11. Clarification of TMI action plan requirements. Technical report

    International Nuclear Information System (INIS)

    1980-11-01

    This document, NUREG-0737, is a letter from D.G. Eisenhut, Director of the Division of Licensing, NRR, to licensees of operating power reactors and applicants for operating licenses forwarding post-TMI requirements which have been approved for implementation. Following the accident at Three Mile Island Unit 2, the NRC staff developed the Action Plan, NUREG-0660, to provide a comprehensive and integrated plan to improve safety at power reactors. Specific items from NUREG-0660 have been approved by the Commission for implementation at reactors. In this NRC report, these specific items comprise a single document which includes additional information about schedules, applicability, method of implementation review, submittal dates, and clarification of technical positions. It should be noted that the total set of TMI-related actions have been collected in NUREG-0660, but only those items that the Commission has approved for implementation to date are included in this document, NUREG-0737

  12. Status of safety issues at licensed power plants: TMI Action Plan requirements, unresolved safety issues, generic safety issues, other multiplant action issues. Supplement 4

    International Nuclear Information System (INIS)

    1994-12-01

    As part of ongoing US Nuclear Regulatory Commission (NRC) efforts to ensure the quality and accountability of safety issue information, the NRC established a program for publishing an annual report on the status of licensee implementation and NRC verification of safety issues in major NRC requirements areas. This information was initially compiled and reported in three NUREG-series volumes. Volume 1, published in March 1991, addressed the status of Three Mile Island (TMI) Action Plan Requirements. Volume 2, published in May 1991, addressed the status of unresolved safety issues (USIs). Volume 3, published in June 1991, addressed the implementation and verification status of generic safety issues (GSIs). The first annual supplement, which combined these volumes into a single report and presented updated information as of September 30, 1991, was published in December 1991. The second annual supplement, which provided updated information as of September 30, 1992, was published in December 1992. Supplement 2 also provided the status of licensee implementation and NRC verification of other multiplant action (MPA) issues not related to TMI Action Plan requirements, USIs, or GSIs. Supplement 3 gives status as of September 30, 1993. This annual report, Supplement 4, presents updated information as of September 30, 1994. This report gives a comprehensive description of the implementation and verification status of TMI Action Plan requirements, safety issues designated as USIs, GSIs, and other MPAs that have been resolved and involve implementation of an action or actions by licensees. This report makes the information available to other interested parties, including the public. Additionally, this report serves as a follow-on to NUREG-0933, ''A Prioritization of Generic Safety Issues,'' which tracks safety issues until requirements are approved for imposition at licensed plants or until the NRC issues a request for action by licensees

  13. Risk impact of BWR technical specifications requirements during shutdown

    International Nuclear Information System (INIS)

    Staple, B.D.; Kirk, H.K.; Yakle, J.

    1994-10-01

    This report presents an application of probabilistic models and risk based criteria for determining the risk impact of the Limiting Conditions of Operations (LCOs) in the Technical Specifications (TSs) of a boiling water reactor during shutdown. This analysis studied the risk impact of the current requirements of Allowed Outage Times (AOTs) and Surveillance Test Intervals (STIs) in eight Plant Operational States (POSs) which encompass power operations, shutdown, and refueling. This report also discusses insights concerning TS action statements

  14. 12 CFR 563c.1 - Form and content of financial statements.

    Science.gov (United States)

    2010-01-01

    ... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

  15. 75 FR 69398 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement on Implementing...

    Science.gov (United States)

    2010-11-12

    ... process for this action may be submitted by: Mail: National Marine Fisheries Service, Pacific Islands... Intent To Prepare a Programmatic Environmental Impact Statement on Implementing Recovery Actions for Hawaiian Monk Seals AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric...

  16. 17 CFR 210.2-04 - Examination of financial statements of persons other than the registrant.

    Science.gov (United States)

    2010-04-01

    ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-04 Examination of financial statements of persons other than the registrant. If a registrant is required to file financial statements of any other person, such...

  17. Final Environmental Impact Statement on 10 CFR Part 61 licensing requirements for land disposal of radioactive waste

    International Nuclear Information System (INIS)

    1982-11-01

    The three-volume final environmental impact statement (FEIS) is prepared to guide and support publication of a final regulation, 10 CFR Part 61, for the land disposal of low-level radioactive waste. The FEIS is prepared in response to public comments received on the draft environmental impact statement (DEIS) on the proposed Part 61 regulation. The DEIS was published in September 1981 as NUREG-0782. Public comments received on the proposed Part 61 regulation separate from the DEIS are also considered in the FEIS. The FEIS is not a rewritten version of the DEIS, which contains an exhaustive and detailed analysis of alternatives, but rather references the DEIS and presents the final decision bases and conclusions (costs and impacts) which are reflected in the Part 61 requirements. Four cases are specifically considered in the FEIS representing the following: past disposal practice, existing disposal practice, Part 61 requirements, and an upper bound example. The Summary and Main Report are contained in Volume 1. Volume 2 consists of Appendices A - Staff Analysis of Public Comments on the DEIS for 10 CFR Part 61, and Appendices B - Staff Analysis of Public Comments on Proposed 10 CFR Part 61 Rulemaking. Volume 3 contains Appendices C-F, entitled as follows: Appendix C - Revisions to Impact Analysis Methodology, Appendix D - Computer Codes Used for FEIS Calculations, Appendix E - Errata for the DEIS for 10 CFR Part 61 and last, Appendix F - Final Rule and Supplementary Information

  18. Description of the Formerly Utilized Sites Remedial Action Program

    International Nuclear Information System (INIS)

    1980-09-01

    The background and the results to date of the Department of Energy program to identify and evaluate the radiological conditions at sites formerly utilized by the Corps of Engineers' Manhattan Engineer District (MED) and the US Atomic Energy Commission (AEC) are summarized. The sites of concern were federally, privately, and institutionally owned and were used primarily for research, processing, and storage of uranium and thorium ores, concentrates, or residues. Some sites were subsequently released for other purposes without radiological restriction. Surveys have been conducted since 1974 to document radiological conditions at such sites. Based on radiological surveys, sites are identified in this document that require, or are projected to require, remedial action to remove potential restrictions on the use of the property due to the presence of residual low-level radioactive contamination. Specific recommendations for each site will result from more detailed environmental and engineering surveys to be conducted at those sites and, if necessary, an environmental impact assessment or environmental impact statement will be prepared. Section 3.0 describes the current standards and guidelines now being used to conduct remedial actions. Current authority of the US Department of Energy (DOE) to proceed with remedial actions and the new authority required are summarized. A plan to implement the Formerly Utilized Sites Remedial Action Program (FUSRAP) in accordance with the new authority is presented, including the objectives, scope, general approach, and a summary schedule. Key issues affecting schedule and cost are discussed

  19. Description of the Formerly Utilized Sites Remedial Action Program

    Energy Technology Data Exchange (ETDEWEB)

    1980-09-01

    The background and the results to date of the Department of Energy program to identify and evaluate the radiological conditions at sites formerly utilized by the Corps of Engineers' Manhattan Engineer District (MED) and the US Atomic Energy Commission (AEC) are summarized. The sites of concern were federally, privately, and institutionally owned and were used primarily for research, processing, and storage of uranium and thorium ores, concentrates, or residues. Some sites were subsequently released for other purposes without radiological restriction. Surveys have been conducted since 1974 to document radiological conditions at such sites. Based on radiological surveys, sites are identified in this document that require, or are projected to require, remedial action to remove potential restrictions on the use of the property due to the presence of residual low-level radioactive contamination. Specific recommendations for each site will result from more detailed environmental and engineering surveys to be conducted at those sites and, if necessary, an environmental impact assessment or environmental impact statement will be prepared. Section 3.0 describes the current standards and guidelines now being used to conduct remedial actions. Current authority of the US Department of Energy (DOE) to proceed with remedial actions and the new authority required are summarized. A plan to implement the Formerly Utilized Sites Remedial Action Program (FUSRAP) in accordance with the new authority is presented, including the objectives, scope, general approach, and a summary schedule. Key issues affecting schedule and cost are discussed.

  20. 17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.

    Science.gov (United States)

    2010-04-01

    ... in the issuer's consolidated financial statements and not located in a hyperinflationary environment..., Oct. 5, 1999] Consolidated and Combined Financial Statements ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

  1. Reading and understanding employee benefit plan financial statements.

    Science.gov (United States)

    Lee, David C; Van Sertima, Michael A

    2004-03-01

    If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing. These statements contain a wealth of information about the financial health of your plan, and understanding them is an important fiduciary responsibility. To strengthen your grasp of financial statements, this article gives an overview that will make a plan's financial statements more informative, explains their basic structure and provides information on some of the more arcane aspects (such as actuarial tables). While this article focuses on Taft-Hartley (multiemployer) plans, much of it applies to other types of employee benefit plans.

  2. 10 CFR 51.90 - Final environmental impact statement-general.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-general. 51.90... Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.90 Final environmental impact statement—general. After receipt and consideration of comments requested pursuant to §§ 51...

  3. Environmental impact statement 1987. Umweltgutachten 1987

    Energy Technology Data Exchange (ETDEWEB)

    1988-01-01

    In its third statement after 1974 and 1978 the Council of Environmental Experts describes the state of the environment and points out misdevelopments and ways of avoiding them. The subject's complexity defies the environmental impact statement's completeness. Other than the two preceding ones the 1987 statement focuses but on selected fields and aspects. In view of the fact that the environmental policy of the late eighties and of the nineties to come requires a general, transsectoral and balanced concept the statement puts much care into a comprehensive discussion of the basic traits of a general environmental policy. The characteristics worked out are applicable to any environmental sector and include man's consciousness of the environment and his behaviour towards it, active pollution abatement, economic aspects, and the structure of pollution sources in the Federal Republic of Germany. While the sectors of pollution control include ground and air pollution abatement the selected fields comprise environment and health, energy, transportation, regional planning, and recreation and tourism. (orig./HSCH).

  4. 17 CFR 210.8-04 - Financial statements of businesses acquired or to be acquired.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Article 8 Financial Statements of Smaller Reporting Companies § 210.8-04 Financial statements of...

  5. Setting strategy for system change: using concept mapping to prioritise national action for chronic disease prevention.

    Science.gov (United States)

    Wutzke, Sonia; Roberts, Nick; Willis, Cameron; Best, Allan; Wilson, Andrew; Trochim, William

    2017-08-08

    Chronic diseases are a serious and urgent problem, requiring at-scale, multi-component, multi-stakeholder action and cooperation. Despite numerous national frameworks and agenda-setting documents to coordinate prevention efforts, Australia, like many countries internationally, is yet to substantively impact the burden from chronic disease. Improved evidence on effective strategies for the prevention of chronic disease is required. This research sought to articulate a priority set of important and feasible action domains to inform future discussion and debate regarding priority areas for chronic disease prevention policy and strategy. Using concept mapping, a mixed-methods approach to making use of the best available tacit knowledge of recognised, diverse and well-experienced actors, and national actions to improve the prevention of chronic disease in Australia were identified and then mapped. Participants (ranging from 58 to 78 in the various stages of the research) included a national sample of academics, policymakers and practitioners. Data collection involved the generation and sorting of statements by participants. A series of visual representations of the data were then developed. A total of 95 statements were distilled into 12 clusters for action, namely Inter-Sectoral Partnerships; Systems Perspective/Action; Governance; Roles and Responsibilities; Evidence, Feedback and Learning; Funding and Incentive; Creating Demand; Primary Prevention; Social Determinants and Equity; Healthy Environments; Food and Nutrition; and Regulation and Policy. Specific areas for more immediate national action included refocusing the health system to prevention over cure, raising the profile of public health with health decision-makers, funding policy- and practice-relevant research, improving communication about prevention, learning from both global best-practice and domestic successes and failures, increasing the focus on primary prevention, and developing a long-term prevention

  6. Final Environmental Statement related to the operation of Beaver Valley Power Station, Unit 2 (Docket No. 50-412)

    International Nuclear Information System (INIS)

    1985-09-01

    This Final Environmental Statement contains the second assessment of the environmental impact associated with Beaver Valley Power Station Unit 2 pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental benefits and costs, and concludes that the action called for is the issuance of an operating license for Beaver Valley Unit 2

  7. 78 FR 4164 - Draft Environmental Impact Statement for the Proposed Point Molate Resort and Casino for the...

    Science.gov (United States)

    2013-01-18

    ... DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs Draft Environmental Impact Statement for the Proposed Point Molate Resort and Casino for the Guidiville Band of the Pomo Indians, Contra Costa County... Impact Statement (EIS) for the BIA Federal action of approving the fee-to- trust transfer and casino...

  8. 12 CFR 563d.210 - Form and content of financial statements.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563d... SECURITIES OF SAVINGS ASSOCIATIONS Regulations § 563d.210 Form and content of financial statements. The financial statements required to be contained in filings with the Office under the Act are as set out in the...

  9. 17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

    Science.gov (United States)

    2010-04-01

    ... General Instructions As to Financial Statements § 210.3-02 Consolidated statements of income and changes... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

  10. Southwestern Power Administration Combined Financial Statements, 2006-2009

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-09-01

    We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power

  11. Serious and actionable risks, plus disclosure: Investigating an alternative approach for presenting risk information in prescription drug television advertisements.

    Science.gov (United States)

    Betts, Kevin R; Boudewyns, Vanessa; Aikin, Kathryn J; Squire, Claudia; Dolina, Suzanne; Hayes, Jennifer J; Southwell, Brian G

    2017-08-02

    Broadcast direct-to-consumer (DTC) prescription drug ads that present product claims are required to also present the product's major risks. Debate exists regarding how much information should be included in these major risk statements. Some argue that such statements expose people to unnecessary amounts of information, while others argue that they leave out important information. Examine the impact of type of risk statement (unedited versus serious and actionable risks only) and a disclosure indicating that not all risks are presented on consumers' ability to remember the important risks and benefits of a drug following exposure to a DTC television advertisement (ad). Risk and benefit perceptions, ad-prompted actions, recognition of the disclosure statement, and evaluations of both the disclosure and risk statement were also examined. A web-based experiment was conducted in which US adults who self-reported as having depression (N = 500), insomnia (N = 500), or high cholesterol (N = 500) were randomly assigned to view one of four versions of the television ad, and then complete a questionnaire. The type of risk statement had a significant effect on risk recall and recognition, benefit recognition, perceived risk severity (depression condition only), and perceived benefit magnitude (high cholesterol condition only). Disclosure recognition (using bias-corrected scores) ranged from 63% to 70% across the three illness samples. The revised risk statement improved overall processing of the television ad, as evidenced by improved risk recall and recognition and improved benefit recognition. Further, the presence of the disclosure did not adversely affect consumers' processing of drug risk and benefit information. Therefore, limiting the risks presented in DTC television ads and including a disclosure alerting consumers that not all risks are presented may be an effective strategy for communicating product risks. Published by Elsevier Inc.

  12. 76 FR 8848 - Proposed Information Collection (Financial Statement); Comment Request

    Science.gov (United States)

    2011-02-15

    ... (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control... creditworthiness requirements. The data is also used to determine a borrower's financial condition in connection...

  13. 77 FR 46768 - Notice of Intent To Prepare an Environmental Impact Statement for the Moapa Solar Energy Center...

    Science.gov (United States)

    2012-08-06

    ... Impact Statement for the Moapa Solar Energy Center on the Moapa River Indian Reservation, Clark County NV... Environmental Impact Statement (EIS) that evaluates a solar energy generation center on the Moapa River Indian... . SUPPLEMENTARY INFORMATION: The Proposed Action consists of constructing and operating a solar generation energy...

  14. 78 FR 48713 - Notice of Availability of the Draft Environmental Impact Statement for the Ochoa Mine Project in...

    Science.gov (United States)

    2013-08-09

    ...] Notice of Availability of the Draft Environmental Impact Statement for the Ochoa Mine Project in Lea County, New Mexico AGENCY: Bureau of Land Management, Interior. ACTION: Notice of availability. SUMMARY... Draft Environmental Impact Statement (EIS) for the Ochoa Mine Project (Project) and by this notice is...

  15. ERS statement on protracted bacterial bronchitis in children.

    Science.gov (United States)

    Kantar, Ahmad; Chang, Anne B; Shields, Mike D; Marchant, Julie M; Grimwood, Keith; Grigg, Jonathan; Priftis, Kostas N; Cutrera, Renato; Midulla, Fabio; Brand, Paul L P; Everard, Mark L

    2017-08-01

    This European Respiratory Society statement provides a comprehensive overview on protracted bacterial bronchitis (PBB) in children. A task force of experts, consisting of clinicians from Europe and Australia who manage children with PBB determined the overall scope of this statement through consensus. Systematic reviews addressing key questions were undertaken, diagrams in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement constructed and findings of relevant studies summarised. The final content of this statement was agreed upon by all members.The current knowledge regarding PBB is presented, including the definition, microbiology data, known pathobiology, bronchoalveolar lavage findings and treatment strategies to manage these children. Evidence for the definition of PBB was sought specifically and presented. In addition, the task force identified several major clinical areas in PBB requiring further research, including collecting more prospective data to better identify the disease burden within the community, determining its natural history, a better understanding of the underlying disease mechanisms and how to optimise its treatment, with a particular requirement for randomised controlled trials to be conducted in primary care. Copyright ©ERS 2017.

  16. Data Supporting the DOD Environmental Line Item Liability on the FY 1998 Financial Statements

    National Research Council Canada - National Science Library

    1999-01-01

    ... consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended...

  17. Deficiencies in FY 1998 DOD Financial Statements and Progress Toward Improved Financial Reporting

    National Research Council Canada - National Science Library

    Lane, F

    1999-01-01

    The audit objectives were to identify and summarize the major deficiencies that prevented favorable audit opinions on the FY 1998 DoD financial statements and to identify the actions taken or planned...

  18. Compilation Process for the DOD Consolidated Financial Statements for FY 1997

    National Research Council Canada - National Science Library

    1998-01-01

    ... statements beginning in FY 1997. Office of Management and Budget and DoD Guidance on Form and Content of Audited Financial Statements requires that amounts reported in the footnotes be consistent with amounts reported as line items...

  19. 48 CFR 307.7108 - Statement of work.

    Science.gov (United States)

    2010-10-01

    ... ACQUISITION PLANNING ACQUISITION PLANNING Acquisition Plan 307.7108 Statement of work. (a) General. An SOW... of the project and the importance of the project to the overall program objectives. (3) A detailed... shall specify separately the work requirements to implement information security management requirements...

  20. Western Area Power Administration. Combined power system financial statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-26

    This report presents the results of the independent certified public accountants` audit of the Western Area Power Administration`s combined power system statements of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The auditors` report on Westerns internal control structure disclosed three new reportable conditions concerning the lack of: (1) a reconciliation of stores inventory from subsidiary ledgers to summary financial information, (2) communication of interest during construction and related adjustments to interest on Federal investment, and (3) a system to prevent and detect power billing errors. None of the conditions were considered to be material weaknesses. Western provided concurrence and corrective action plans. The auditors` report on Western`s compliance with laws and regulations also disclosed two new instances of noncompliance. Western failed to calculate nonreimbursable expenses in accordance with the Grand Canyon Protection Act and had an unexplained difference in gross Federal investment balances used to calculate interest on Federal investment. Western provided concurrence and corrective action plans for the instances.

  1. Final environmental statement related to the operation of River Bend Station (Docket No. 50-458)

    International Nuclear Information System (INIS)

    1985-01-01

    This Final Environmental Statement contains the second assessment of the environmental impact associated with the operation of River Bend Station, pursuant to the National Environment Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs

  2. Draft environmental statement related to the operation of River Bend Station (Docket No. 50-458)

    International Nuclear Information System (INIS)

    1984-07-01

    This draft environmental statement contains the second assessment of the environmental impact associated with the operation of River Bend Station, pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs

  3. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Science.gov (United States)

    2010-01-01

    ... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...

  4. 17 CFR 210.3-06 - Financial statements covering a period of nine to twelve months.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements covering... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... General Instructions As to Financial Statements § 210.3-06 Financial statements covering a period of nine...

  5. 17 CFR 210.4-03 - Inapplicable captions and omission of unrequired or inapplicable financial statements.

    Science.gov (United States)

    2010-04-01

    ... omission of unrequired or inapplicable financial statements. 210.4-03 Section 210.4-03 Commodity and... unrequired or inapplicable financial statements. (a) No caption should be shown in any financial statement as to which the items and conditions are not present. (b) Financial statements not required or...

  6. 27 CFR 7.28 - General requirements.

    Science.gov (United States)

    2010-04-01

    ... statements of alcoholic content, all mandatory information required on labels by this part shall be in script.... Except for statements of alcoholic content, all mandatory information required on labels by this part... OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Labeling Requirements for Malt...

  7. Cash Flow Statement Spreadsheet Modeling Case Using a Prototype System Development Process

    Science.gov (United States)

    Davis, Jefferson T.

    2015-01-01

    U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…

  8. THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

    OpenAIRE

    Harold Fletcher; Thomas Ulrich

    2010-01-01

    This paper addresses one of the more difficult topics in teaching MBA level financial management, the statement of cash flows. By employing financial statement equations in preparing the statement of cash flows, students: (1) are employing tools that they are more familiar and comfortable with which mitigates their anxiety and enhances their understanding, (2) are better able to understand the logic of the statement of cash flows and the relationships that exist between it and the income stat...

  9. Final environmental statement related to the operation of the Teton Uranium ISL Project (Docket No). 40-8781

    International Nuclear Information System (INIS)

    1983-08-01

    This Final Environmental Impact Statement is issued by the US Nuclear Regulatory Commission in response to the request by Teton Exploration Drilling, Inc. for the issuance of an NRC Source and Byproduct Material License authorizing operation of the proposed Teton Project to mine uranium in situ by injecting a carbonate/bicarbonate lixiviant into the ore body. The statement considers: (1) alternative of no licensing action, (2) alternative energy sources, and (3) alternatives if uranium ore is mined and refined on the site. The proposed action is to grant a Source and Byproduct Material License to the applicant subject to the stipulated license condition

  10. Remedial action standards for inactive uranium processing sites (40 cfr 192). Draft environmental impact statement

    International Nuclear Information System (INIS)

    1980-12-01

    The Environmental Protection Agency is proposing standards for disposing of uranium mill tailings from inactive processing sites and for cleaning up contaminated open land and buildings. These standards were developed pursuant to the Uranium Mill Tailings Radiation Control Act of 1978 (Public Law 95-604). This Act requires EPA to promulgate standards to protect the environment and public health and safety from radioactive and nonradioactive hazards posed by uranium mill tailings at designated inactive processing sites. The Draft Environmental Impact Statement examines health, technical, cost, and other factors relevant to determining standards. The proposed standards for disposal of the tailings piles cover radon emissions from the tailings to the air, protection of surface and ground water from radioactive and nonradioactive contaminants, and the length of time the disposal system should provide a reasonable expectation of meeting these standards. The proposed cleanup standards limit indoor radon decay product concentrations and gamma radiation levels and the residual radium concentration of contaminated land after cleanup

  11. 40 CFR 141.563 - What follow-up action is my system required to take based on continuous turbidity monitoring?

    Science.gov (United States)

    2010-07-01

    ... required to take based on continuous turbidity monitoring? 141.563 Section 141.563 Protection of... Individual Filter Turbidity Requirements § 141.563 What follow-up action is my system required to take based on continuous turbidity monitoring? Follow-up action is required according to the following tables...

  12. A COMPARISON OF THE CLASS ACTION FOR DAMAGES IN THE AMERICAN JUDICIAL SYSTEM TO THE BRAZILIAN CLASS ACTION: THE REQUIREMENTS OF ADMISSIBILITY

    Directory of Open Access Journals (Sweden)

    A. P. Grinover

    2015-01-01

    Full Text Available After describing the class action for damages in the American judicial system, with the requisites of ‘prevalence’ and ‘superiority,’ the study passes to the examiner of the requirements of the admissibility of the Brazilian class action for damages, concluding on the existence of the same requisites, even in a civil law system.

  13. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    .... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

  14. Joint NEPA/SEPA draft environmental impact statement Washington Windplant No. 1

    International Nuclear Information System (INIS)

    1995-02-01

    This is the draft Environmental Impact Statement for a proposed construction and operation of a 115 megawatt Washington Windplant No. 1 by KENETECH Windpower, Inc in Klickitat County, Washington. The Project would be constructed on private land (5,110 hectares) under easement to KENETECH Windpower, Inc., and would include approximately 345 type 33M-VS wind turbines. Alternatives to the Proposed Action include an alternative powerline route; a restricted areas alternative; a subarea development alternative; a no-action alternative

  15. Telephone Flat Geothermal Development Project Environmental Impact Statement Environmental Impact Report. Final

    Energy Technology Data Exchange (ETDEWEB)

    None

    1999-02-01

    This Final Environmental Impact Statement and Environmental Impact Report (Final EIS/EIR) has been prepared to meet the requirements of the National Environmental Policy Act (NEPA) and the California Environmental Quality Act (CEQA). The Proposed Action includes the construction, operation, and decommissioning of a 48 megawatt (gross) geothermal power plant with ancillary facilities (10-12 production well pads and 3-5 injection well pads, production and injection pipelines), access roads, and a 230-kilovolt (kV) transmission line in the Modoc National Forest in Siskiyou County, California. Alternative locations for the power plant site within a reasonable distance of the middle of the wellfield were determined to be technically feasible. Three power plant site alternatives are evaluated in the Final EIS/EIR.

  16. 42 CFR 422.516 - Validation of Part C reporting requirements.

    Science.gov (United States)

    2010-10-01

    ... soundness requirements. (3) A combined financial statement for the MA organization and a party in interest... statements. (1) The combined financial statements required by paragraph (b)(3) of this section must display... interest. (2) Inter-entity transactions must be eliminated in the consolidated column. (3) The statements...

  17. 33 CFR Appendix C to Part 273 - Information Requirements for Aquatic Plant Control Program Environmental Impact Statements

    Science.gov (United States)

    2010-07-01

    ... Aquatic Plant Control Program Environmental Impact Statements C Appendix C to Part 273 Navigation and... Environmental Impact Statements 1. Description of the problem. a. Pests. Identify the pest to be controlled by.... Relationship to environmental situation. Non-target organisms and integrated pest management programs. 2...

  18. 77 FR 60139 - Draft Environmental Impact Statement for the Proposed Pueblo of Jemez 70.277-Acre Fee-to-Trust...

    Science.gov (United States)

    2012-10-02

    ... DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs Draft Environmental Impact Statement for the... all work on an Environmental Impact Statement (EIS) for the BIA Federal action of approving a 70.277 acre fee-to-trust transfer and casino project located within Do[ntilde]a Ana County, New Mexico. DATES...

  19. Finding of no significant impact proposed remedial action at two uranium processing sites near Slick Rock, Colorado

    International Nuclear Information System (INIS)

    1994-01-01

    The U.S. Department of Energy (DOE) has prepared an environmental assessment (EA) (DOE/EA-0339) of the proposed remedial action at two uranium processing sites near Slick Rock in San Miguel County, Colorado. These sites contain radioactively contaminated materials that would be removed and stabilized at a remote location. Based on the information and analyses in the EA, the DOE has determined that the proposed action does not constitute a major Federal action significantly affecting the quality of the human environment within the meaning of the National Environmental Policy Act (NEPA) of 1969 (42 U.S.C. 4321 et seq.), as amended. Therefore, preparation of an environmental impact statement is not required, and the DOE is issuing this Finding of No Significant Impact (ONSI)

  20. Environmental impact statements: an analysis of six years' experience by seventy federal agencies

    International Nuclear Information System (INIS)

    1976-03-01

    This report assesses federal implementation of the environmental impact statement requirement of the National Environmental Policy Act. The report asks how well the requirement fulfills its purpose of helping government officials reach informed decisions. It considers whether the content and quality of impact statements are adequate; whether complaints about delay from EIS procedures are justified; what purposes may be served by preparing impact statements on broad government programs or groups of projects; whether EIS review by state as well as federal agencies is working well or is in need of improvement; and whether public involvement in the whole process is satisfactory. It also examines some other special questions arising from the EIS requirement

  1. Major Deficiencies Preventing Favorable Audit Opinions on the FY 1997 DoD Financial Statements

    National Research Council Canada - National Science Library

    Lane, F

    1998-01-01

    The audit objective was to identify and summarize the major deficiencies that prevented favorable audit opinions on the FY 1997 DoD Financial Statements, and to identify the actions taken or under way...

  2. 49 CFR 1106.3 - Actions for which Safety Integration Plan is required.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Actions for which Safety Integration Plan is required. 1106.3 Section 1106.3 Transportation Other Regulations Relating to Transportation (Continued... TRANSPORTATION BOARD CONSIDERATION OF SAFETY INTEGRATION PLANS IN CASES INVOLVING RAILROAD CONSOLIDATIONS...

  3. Environmental impact statement - an effective tool for successful mine design

    International Nuclear Information System (INIS)

    Sinha, A.K.

    1996-01-01

    Mining is a hazardous operation which must be designed to succeed under very unpredictable environmental, geological and marketing conditions over a committed life of thirty years or longer. It is well-established by now that mining has tremendous social, economic and environmental impacts on society in general and on local communities in particular. Mining's image has begun to improve with effective hazard controls and property reclamation through improved mine design and restoration plans. Much of the credit for this achievement should go to Environmental Impact Statement and related permitting requirements for mining projects. An Environmental Impact Statement with respect to almost every type of mining project is now frequently required by major banks, and other funding agencies, governmental agencies and/or citizen groups involved in the permitting process. This impact statement ensures that the proposed project has the potential to succeed under all foreseeable environmental, geological and marketing problems throughout its projected life and to guarantee the return of the initial capital with interest. In short, the impact statement offers assurance that the final project will culminate with positive environmental and social impacts. The relevance and contributions of Environmental Impact Statements in mine design, as well as their applications and development procedures are presented. 3 refs., 8 figs

  4. 75 FR 31834 - Adoption of Environmental Impact Statement; Availability of an Environmental Reevaluation

    Science.gov (United States)

    2010-06-04

    ... DEPARTMENT OF TRANSPORTATION Federal Railroad Administration Adoption of Environmental Impact...), Department of Transportation (DOT). ACTION: Adoption and Recirculation of Final Environmental Impact... Impact Statement (EIS) issued by the Federal Transit Administration (FTA) in 2004 for the construction of...

  5. Transit green building action plan : report to congress

    Science.gov (United States)

    2009-06-04

    The explanatory statement accompanying the fiscal year 2009 Omnibus appropriations : act1 directed the Federal Transit Administration (FTA) to submit a transit facility green : building action plan to the House and Senate Committees on Appropriati...

  6. Climate change and respiratory disease: European Respiratory Society position statement.

    Science.gov (United States)

    Ayres, J G; Forsberg, B; Annesi-Maesano, I; Dey, R; Ebi, K L; Helms, P J; Medina-Ramón, M; Windt, M; Forastiere, F

    2009-08-01

    Climate change will affect individuals with pre-existing respiratory disease, but the extent of the effect remains unclear. The present position statement was developed on behalf of the European Respiratory Society in order to identify areas of concern arising from climate change for individuals with respiratory disease, healthcare workers in the respiratory sector and policy makers. The statement was developed following a 2-day workshop held in Leuven (Belgium) in March 2008. Key areas of concern for the respiratory community arising from climate change are discussed and recommendations made to address gaps in knowledge. The most important recommendation was the development of more accurate predictive models for predicting the impact of climate change on respiratory health. Respiratory healthcare workers also have an advocatory role in persuading governments and the European Union to maintain awareness and appropriate actions with respect to climate change, and these areas are also discussed in the position statement.

  7. Uranium Mill Tailings Remedial Action Program. Annual status report

    International Nuclear Information System (INIS)

    1983-12-01

    The FY 1983 project accomplishments are: completed the Remedial Action Plan and Phase I engineering design for the Canonsburg processing site; completed remedial action on an additional 52 vicinity properties and the inclusion of an additional 303 properties in the Uranium Mill Tailings Remedial Action Project; executed cooperative agreements with four states and the Navajo Nation; published the draft environmental impact statement for Salt Lake City site; and issued the approved Project Plan

  8. Teaching Philosophy Statements: In-Service ESL Teachers' Practices and Beliefs

    Science.gov (United States)

    Payant, Caroline

    2017-01-01

    In North American higher education settings, faculty are increasingly required to write teaching philosophy statements. In the field of English language teaching, there is a very narrow understanding of language teachers' practices of writing teaching philosophy statements and their potential benefits to individuals and to the professionalization…

  9. 17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

    Science.gov (United States)

    2010-04-01

    ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

  10. Presentation of Consolidated Statement of Cash Flows under IAS 7, Statement of Cash Flows

    OpenAIRE

    Calota Traian-Ovidiu; Tănase Alin-Eliodor

    2013-01-01

    The consolidated financial statements must includ a specific statement, regarding cash flows from all activities of the entity, called „consolidated statement of cash flow”. Information for preparing cash flow statements can be found in all other components of the financial statements, such as financial position, statement of comprehensive income and statement of changes in equity. The cash flow statement shall report cash flows during the period classified by operating, investing and financi...

  11. 48 CFR 30.202-5 - Filing disclosure statements.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Filing disclosure... GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 30.202-5 Filing disclosure statements. See 48 CFR 9903.202-5 (FAR appendix). [61 FR 18917, Apr. 29, 1996...

  12. Savings for visuomotor adaptation require prior history of error, not prior repetition of successful actions.

    Science.gov (United States)

    Leow, Li-Ann; de Rugy, Aymar; Marinovic, Welber; Riek, Stephan; Carroll, Timothy J

    2016-10-01

    When we move, perturbations to our body or the environment can elicit discrepancies between predicted and actual outcomes. We readily adapt movements to compensate for such discrepancies, and the retention of this learning is evident as savings, or faster readaptation to a previously encountered perturbation. The mechanistic processes contributing to savings, or even the necessary conditions for savings, are not fully understood. One theory suggests that savings requires increased sensitivity to previously experienced errors: when perturbations evoke a sequence of correlated errors, we increase our sensitivity to the errors experienced, which subsequently improves error correction (Herzfeld et al. 2014). An alternative theory suggests that a memory of actions is necessary for savings: when an action becomes associated with successful target acquisition through repetition, that action is more rapidly retrieved at subsequent learning (Huang et al. 2011). In the present study, to better understand the necessary conditions for savings, we tested how savings is affected by prior experience of similar errors and prior repetition of the action required to eliminate errors using a factorial design. Prior experience of errors induced by a visuomotor rotation in the savings block was either prevented at initial learning by gradually removing an oppositely signed perturbation or enforced by abruptly removing the perturbation. Prior repetition of the action required to eliminate errors in the savings block was either deprived or enforced by manipulating target location in preceding trials. The data suggest that prior experience of errors is both necessary and sufficient for savings, whereas prior repetition of a successful action is neither necessary nor sufficient for savings. Copyright © 2016 the American Physiological Society.

  13. Remedial actions at the former Vitro Chemical Company site, South Salt Lake, Salt Lake County, Utah. Volume I. Text. Final Environmental Impact Statement

    International Nuclear Information System (INIS)

    1984-07-01

    This statement evaluates the environmental impacts associated with the cleanup of those residues remaining at the abandoned uranium-mill-tailings site located in South Salt Lake, Utah, and hereinafter called the Vitro site. The site is a 128-acre property owned by the Central Valley Water Reclamation Facility (CVWRP) Board which also operates a sewage treatment plant adjacent to the northern boundaries of the Vitro site. The site contains approximately 2.5 million cubic yards of contaminated residues and soil; the residues were produced by the Vitro Chemical Company of America which processed uranium ore for sale to the US Atomic Energy Commission on the site from 1951 to 1964. This statement evaluates three alternatives for minimizing the public health hazards associated with the Vitro site contaminated materials: (1) no action; (2) stabilization of the contaminated material on the Vitro site; and (3) decontamination of the Vitro site and disposal of the contaminated material at a site located about one mile south of Clive, Utah. Alternative 3 is DOE's preferred alternative. An assessment of the impacts of these three alternatives was made in terms of effects on radiation levels, air quality, soils and mineral resources, surface- and ground-water resources, ecosystems, land use, sound levels, historical and cultural resources, populations and employment, economic structures, and transportation networks

  14. 76 FR 27381 - Agency Information Collection (Financial Statement) Activity Under OMB Review

    Science.gov (United States)

    2011-05-11

    ... (Financial Statement) Activity Under OMB Review AGENCY: Veterans Benefits Administration, Department of... . Please refer to ``OMB Control No. 2900-0047.'' SUPPLEMENTARY INFORMATION: Title: Financial Statement, VA.../assumers meet the creditworthiness requirements. The data is also used to determine a borrower's financial...

  15. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

    Full Text Available The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled entities and associates in the separate statements of the parent company. In order to achieve our goal we selected the first 10 groups, in order of their capitalization value, that were listed on each of the following capital markets: London Stock Exchange, NYSE Euronext (Paris Stock Exchange and Deutsche Börse (Frankfurt Stock Exchange and we analyzed, in a qualitative and in a quantitative manner, for a period of six years starting with 2007, their consolidated financial statements with the design to establish exactly which of the aspects stated in the International Financial Reporting Standards were being used for the items presented above. In order to complete the empirical research part of the paper that addresses from a comparative perspective the evaluation of the degree of material harmony between the reporting practices of groups listed on the three stock exchanges above-mentioned, we used statistical and mathematical methods represented by the I Index first described by Van der Tas. Taking into account the fact that since 2005 all listed companies on the European stock exchanges were required to adopt the international accounting standards for their consolidated financial disclosures, the degree of material harmony was studied only in reference to those requirements that presented two methods or possibilities of disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the reporting

  16. 75 FR 25308 - Environmental Impact Statement: Winnebago County, IL and Rock County, WI

    Science.gov (United States)

    2010-05-07

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Winnebago County, IL and Rock County, WI AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Notice... Nye School Road northwest of Beloit, Rock County, Wisconsin to the interchange of Rockton Road and I...

  17. Final Environmental Impact Statement to construct and operate a facility to receive, store, and dispose of 11e.(2) byproduct material near Clive, Utah (Docket No. 40-8989)

    International Nuclear Information System (INIS)

    1993-08-01

    A Final Environmental Impact Statement (FEIS) related to the licensing of Envirocare of Utah, Inc.'s proposed disposal facility in Tooele county, Utah (Docket No. 40-8989) for byproduct material as defined in Section 11e.(2) of the Atomic Energy Act, as amended, has been prepared by the Office of Nuclear Material Safety and Safeguards. This statement describes and evaluates the purpose of and need for the proposed action, the alternatives considered, and the environmental consequences of the proposed action. The NRC has concluded that the proposed action evaluated under the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Part 51, is to permit the applicant to proceed with the project as described in this Statement

  18. Supplement to the Final Environmental Statement related to the decommissioning of the Rare Earths Facility, West Chicago, Illinois (Docket No. 40-2061): Volume 2, Appendix H

    International Nuclear Information System (INIS)

    1989-04-01

    This Supplement to the Final Environmental Statement is issued by the US Nuclear Regulatory Commission in response to the Atomic Safety and Licensing Board's ruling that the staff must supplement the Final Environmental Statement in order to evaluate the impact of permanent disposal of the Kerr-McGee Rare Earths Facility wastes located at West Chicago, Illinois. The statement considers the Kerr-McGee preferred plan and various alternatives to the plan. The action proposed by the Commission is the renewal of the Kerr-McGee license to allow disposal of wastes onsite and for possession of the wastes under license for an indeterminate time. The license could be terminated at a later date if certain specified requirements were met. NUREG-0904 was published in draft for comment in June 1987. Comments have been received and are published with their responses in this report. Volume 1 contains the main text and Appendices A thru G. Volume 2 contains the comments received and their responses

  19. Rio 2016 financial statements

    OpenAIRE

    2015-01-01

    These documents include the report from independent auditors balance sheet, the statement of income, the statement of changes in equity, the statement of cash flows and the explanatory notes to the financial statements.

  20. Evaluation of unit risk factors in support of the Hanford Remedial Action Environmental Impact Statement

    International Nuclear Information System (INIS)

    Strenge, D.L.; Chamberlain, P.J. II.

    1994-11-01

    This report describes the generation of unit risk factors for use with the Graphical Information System (GIS) being developed by Advanced Sciences, Inc. for the Hanford Remedial Action Environmental Impact Statement. The GIS couples information on source inventory and environmental transport with unit risk factors to estimate the potential risk from contamination at all locations on the Hanford Site. The major components of the effort to generate the unit risk factors were: determination of pollutants to include in the study, definition of media of concern, and definition of exposure assessment scenarios, methods, and parameters. The selection of pollutants was based on inventory lists which indicated the pollutants likely to be encountered at the known waste sites. The final pollutants selected included 47 chemical pollutants and 101 radionuclides. Unit risk factors have been generated for all 148 pollutants per unit initial concentration in five media: soil (per unit mass), soil (per unit area), air, groundwater, and surface water. The exposure scenarios were selected as the basis for the unit risk factor generation. The endpoint in the exposure assessment analysis is expressed as risk of developing cancer for radionuclides and carcinogenic chemicals. For noncarcinogenic chemicals, the risk endpoint is the hazard quotient. The cancer incidence and hazard quotient values are evaluated for all exposure pathways, pollutants, and scenarios. The hazard index values and unit risk values are used by the GIS to produce maps of risk for the Hanford Site

  1. 7 CFR 1955.136 - Environmental Assessment (EA) and Environmental Impact Statement (EIS).

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Environmental Assessment (EA) and Environmental Impact... Disposal of Inventory Property General § 1955.136 Environmental Assessment (EA) and Environmental Impact Statement (EIS). (a) Prior to a final decision on some disposal actions, an environmental assessment must be...

  2. Mitigation Action Plan

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

    This Mitigation Action Plan (MAP) focuses on mitigation commitments stated in the Supplemental Environmental Impact Statement (SEIS) and the Record of Decision (ROD) for the Naval Petroleum Reserve No. 1 (NPR-1). Specific commitments and mitigation implementation actions are listed in Appendix A-Mitigation Actions, and form the central focus of this MAP. They will be updated as needed to allow for organizational, regulatory, or policy changes. It is the intent of DOE to comply with all applicable federal, state, and local environmental, safety, and health laws and regulations. Eighty-six specific commitments were identified in the SEIS and associated ROD which pertain to continued operation of NPR-1 with petroleum production at the Maximum Efficient Rate (MER). The mitigation measures proposed are expected to reduce impacts as much as feasible, however, as experience is gained in actual implementation of these measures, some changes may be warranted.

  3. 75 FR 30055 - Notice of Availability of the Final Environmental Impact Statement for the Graymont Western U.S...

    Science.gov (United States)

    2010-05-28

    ... Final EIS evaluated three alternatives: No Action, the Proposed Action, and Alternative A, Modified Pit... 252X; MTM78300] Notice of Availability of the Final Environmental Impact Statement for the Graymont... of 1969 and the Federal Land Policy and Management Act of 1976, a Final Environmental Impact...

  4. On the preparation of environmental impact statements in the United States of America

    Science.gov (United States)

    Carson, James E.

    The National Environmental Policy Act of 1969 (NEPA) requires that an Environmental Impact Statement (FIS) be prepared whenever a federal action is considered that could result in a significant impact on the environment. Such actions include the issuance of construction or operating licenses for nuclear facilities and power plants, hydroelectric dams, or the diversion of water from rivers and lakes. An EIS is usually required if federal funds are involved. The U.S. Environmental Protection Agency and U.S. Council for Environmental Quality have developed guidelines and regulations for the preparation of an EIS. An EIS is not a scientific report. It is a legal document whose primary function is its use by decision-making agencies in approving or not approving the proposed federal action. The EIS is also used to inform the public and other government agencies of the environmental impacts of the proposed facility. The NEPA process allows public input into the decision-making process. An EIS should be short and concise, analytical, conclusory, be written for a non-technical audience, discuss the pros and cons of the proposed facility, and examine the impacts of all alternatives to the proposed action. The EIS should identify all adverse environmental impacts that cannot be avoided. The conclusions reached in the EIS should be clearly stated and supported by discussions and data in the text and by references to show that the agency has made the necessary analyses. The paper discusses the purpose and contents of these documents and the environmental procedures used in the U.S.A., especially as they relate to nuclear power plants.

  5. Final programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project. Volume 1

    International Nuclear Information System (INIS)

    1996-10-01

    The purpose of the Uranium Mill Tailings Remedial Action (UMTRA) Ground Water Project is to eliminate, reduce, or address to acceptable levels the potential health and environmental consequences of milling activities by meeting Environmental Protection Agency (EPA) ground water standards. One of the first steps in the UMTRA Ground Water Project is the preparation of this Programmatic Environmental Impact Statement (PEIS). The EPA standards allow the use of different strategies for achieving compliance with the standards. This document analyzes the potential impacts of four alternatives for conducting the Ground Water Project. Each of the four alternatives evaluated in the PEIS is based on a different mix of strategies to meet EPA ground water standards. The PEIS is intended to serve as a programmatic planning document that provides an objective basis for determining site-specific ground water compliance strategies and data and information that can be used to prepare site-specific environmental impact analyses more efficiently. DOE will prepare appropriate further National Environmental Policy Act documentation before making site-specific decisions to implement the Ground Water Project. Affected States, Tribes, local government agencies, and members of the public have been involved in the process of preparing this PEIS; DOE encourages their continued participation in the site-specific decision making process

  6. 75 FR 22680 - Financial Management Service; Proposed Collection of Information: Annual Financial Statement of...

    Science.gov (United States)

    2010-04-29

    ... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of Information: Annual Financial Statement of Surety Companies--Schedule F AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management...

  7. Finding of no significant impact proposed corrective action for the Northeast Site at the Pinellas Plant in Largo, Florida

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-06-01

    The U.S. Department of Energy (DOE) has prepared an Environmental Assessment (EA) (DOE/EA-0976) of the proposed corrective action for the Northeast Site at the Pinellas Plant in Largo, Florida. The Northeast Site contains contaminated groundwater that would be removed, treated, and discharged to the Pinellas County Sewer System. Based on the analyses in the EA, the DOE has determined that the proposed action is not a major Federal action significantly affecting the quality of the human environment, within the meaning of the National Environmental Policy Act of 1969 (NEPA), 42 U.S.C.4321 et.seq. Therefore, the preparation of an environmental impact statement is not required and the DOE is issuing this Finding of No Significant Impact (FONSI).

  8. 24 CFR 180.435 - Prehearing statements.

    Science.gov (United States)

    2010-04-01

    ... AND BUSINESS OPPORTUNITY CONSOLIDATED HUD HEARING PROCEDURES FOR CIVIL RIGHTS MATTERS Proceedings... a statement that the parties have made a good faith effort to stipulate to the greatest extent... to be drawn; (7) Estimated time required for presentation of the party's case; and (8) Such other...

  9. A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case

    Directory of Open Access Journals (Sweden)

    Serkan Özdemir

    2015-06-01

    Full Text Available The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st, 2010. In the Section 6 of SMEre gulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained. When the changes that occur on the equity result from only the profit and loss figures, from dividend payments, from reversing the previous damages done and from the changes on the accounting policy during a reporting period, the standard enables to submit a single statement with the name of the Statement of Income and Retained Earnings without issuing a Detailed Income Statement and Statement of Changes in Equity if required. The application study was conducted with two alternatives. In the first alternative, the Statement of Changes in Equity was issued by using the financial statement figures of the sample SMEs establishment. In the second alternative, considering that the same sample SMEs establishment fulfills the above- mentioned conditions, the financial details included in the Detailed Income Statement and Statement of Changes in Equity have been mergedin a single statement which is Statement of Income and Retained Earnings.

  10. 16 CFR 1115.20 - Voluntary remedial actions.

    Science.gov (United States)

    2010-01-01

    ... model number and/or other appropriate descriptions of the product. (iv) Any necessary instructions... future. (viii) A statement of the action which will be undertaken to correct product units in the... business to enforce the order and to obtain appropriate injunctive relief. (xi) A description of the...

  11. Fundamentals of financial statement analysis for academic physician managers.

    Science.gov (United States)

    Danzi, J T; Boom, M L

    1998-04-01

    Academic medical centers (i.e., teaching hospitals) and academic medical practices are under pressure to control costs to compete with for-profit health care institutions. The authors explain how academic physician managers who want to control costs wisely must first understand the cost structure of the medical center or practice and compare that structure with those of for-profit institutions. Doing this requires a firm understanding of how to use a valuable tool, financial statement analysis, to assess an institution's health and performance. Such analysis consists of calculating a variety of financial ratios (e.g., operating income divided by revenues; net income divided by total assets) and then comparing them with the corresponding ratios that are considered industry norms. Three types of financial statements (defined in detail) lend themselves to this approach: the balance sheet, income statement, and statement of cash flows. The authors define standard financial ratios, point out their uses and limitations, and emphasize that a ratio's meaning derives from comparing it with the corresponding benchmark ratio in the industry as a whole. Ratios should be used not as the end point of assessing financial status, but as ways to identify possible problems that require further investigation. Analysis of trends of ratios over time within an institution is a complementary approach. The authors then discuss the use of ratios in three standard types of institutional evaluation: of performance, of liquidity and leverage, and of strategic planning. In addition, they present the financial statement of a fictitious academic medical center as an example of how to use ratios for financial statement analysis. The authors emphasize that the key to using the ratios they discuss and hundreds of others is first to decide what question needs answering and then to choose the relevant ratios to provide a basis for finding the answer.

  12. Draft Environmental Statement related to the operation of Beaver Valley Power Station, Unit 2 (Docket No. 50-412)

    International Nuclear Information System (INIS)

    1984-12-01

    This Draft Environmental Statement contains the second assessment of the environmental impact associated with Beaver Valley Power Station Unit 2 pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental benefits and costs

  13. The concept of disclosure in the notes to financial statements

    Directory of Open Access Journals (Sweden)

    A.V. Ozeran

    2015-12-01

    Full Text Available The notes to Financial Statements are one of the most powerful sources of information for management decisions concerning a business entity. The tendency to overload informative notes causes rethinking of their role and content. The aim of the study is to discuss a number of ideas that set the requirements for disclosure in the notes to financial statements in order to prevent duplication of information in financial reporting as a whole and eliminate irrelevant disclosure to achieve clarity, consistency and effectiveness of the information contained in the notes. Based on the proposed clarified definition of «the notes to financial statements», we concluded that the notes should: a provide details and explanations of primary financial statements; b apply only to transactions and events existing at the reporting date; c focus on the needs of specific users and reflect reporting information specific to each entity. The development of the paper concepts will help strengthen the usefulness of company financial statements and increase their transparency.

  14. 78 FR 39200 - Authentication of Electronic Signatures on Electronically Filed Statements of Account

    Science.gov (United States)

    2013-07-01

    ... LIBRARY OF CONGRESS Copyright Office 37 CFR Part 201 [Docket No. 2013-5] Authentication of Electronic Signatures on Electronically Filed Statements of Account AGENCY: U.S. Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking; correction. SUMMARY: The U.S. Copyright Office published a...

  15. Joint sciences academies statement: global response to climate change

    International Nuclear Information System (INIS)

    2005-06-01

    Taking into account that there is now strong evidence that significant global warming is occurring, the Joint Science Academies, urge, by this statement, all nations in the line with the UNFCCC principles, to take prompt action to reduce the causes of climate change, adapt to its impacts and ensure that the issue is included in all relevant national and international strategies. Some recommendations are also given. (A.L.B.)

  16. 10 CFR 51.93 - Distribution of final environmental impact statement and supplement to final environmental impact...

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of final environmental impact statement and supplement to final environmental impact statement; news releases. 51.93 Section 51.93 Energy NUCLEAR... Environmental Impact Statements-General Requirements § 51.93 Distribution of final environmental impact...

  17. 78 FR 13376 - Chronic Wasting Disease Management Plan/Environmental Impact Statement, Shenandoah National Park

    Science.gov (United States)

    2013-02-27

    ... and experience from management actions; and minimize the potential for health and safety issues for...] Chronic Wasting Disease Management Plan/Environmental Impact Statement, Shenandoah National Park AGENCY... National Environmental Policy Act of 1969 and the Council on Environmental Quality regulations, the...

  18. 17 CFR 240.14c-4 - Presentation of information in information statement.

    Science.gov (United States)

    2010-04-01

    ... documents, such as type size and font, by presenting all required information in a format readily... printed information statements shall be in roman type at least as large and as legible as 10-point modern type except that to the extent necessary for convenient presentation, financial statements and other...

  19. 22 CFR 401.19 - Reducing or extending time and dispensing with statements.

    Science.gov (United States)

    2010-04-01

    ... statements. 401.19 Section 401.19 Foreign Relations INTERNATIONAL JOINT COMMISSION, UNITED STATES AND CANADA... any case where the Commission considers that such action would be in the public interest and not prejudicial to the right of interested persons to be heard in accordance with Article XII of the Treaty, the...

  20. Range Flight Safety Requirements

    Science.gov (United States)

    Loftin, Charles E.; Hudson, Sandra M.

    2018-01-01

    The purpose of this NASA Technical Standard is to provide the technical requirements for the NPR 8715.5, Range Flight Safety Program, in regards to protection of the public, the NASA workforce, and property as it pertains to risk analysis, Flight Safety Systems (FSS), and range flight operations. This standard is approved for use by NASA Headquarters and NASA Centers, including Component Facilities and Technical and Service Support Centers, and may be cited in contract, program, and other Agency documents as a technical requirement. This standard may also apply to the Jet Propulsion Laboratory or to other contractors, grant recipients, or parties to agreements to the extent specified or referenced in their contracts, grants, or agreements, when these organizations conduct or participate in missions that involve range flight operations as defined by NPR 8715.5.1.2.2 In this standard, all mandatory actions (i.e., requirements) are denoted by statements containing the term “shall.”1.3 TailoringTailoring of this standard for application to a specific program or project shall be formally documented as part of program or project requirements and approved by the responsible Technical Authority in accordance with NPR 8715.3, NASA General Safety Program Requirements.

  1. 17 CFR 210.11-01 - Presentation requirements.

    Science.gov (United States)

    2010-04-01

    ... registrant's most recent annual consolidated financial statements filed at or prior to the date of... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... fully reflected in the financial statements of the registrant included in the filing; (5) During the...

  2. 78 FR 14120 - Agency Information Collection Activities: Proposed Collection; Comments Requested: Statement of...

    Science.gov (United States)

    2013-03-04

    ...--Marking of Plastic Explosives for the Purpose of Detection ACTION: 60-Day notice. The Department of... accordance with the Paperwork Reduction Act of 1995. The proposed information collection is published to... currently approved collection. (2) Title of the Form/Collection: Statement of Process--Marking of Plastic...

  3. 78 FR 26655 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Statement of...

    Science.gov (United States)

    2013-05-07

    ...-Marking of Plastic Explosives for the Purpose of Detection ACTION: 30-Day notice. The Department of... accordance with the Paperwork Reduction Act of 1995. The proposed information collection is published to...) Title of the Form/Collection: Statement of Process-Marking of Plastic Explosives for the Purpose of...

  4. Australian recommendations for the integration of emergency care for older people: Consensus Statement.

    Science.gov (United States)

    Lowthian, Judy A; Arendts, Glenn; Strivens, Edward

    2018-05-07

    Management of older patients during acute illness or injury does not occur in isolation in emergency departments. We aimed to develop a collaborative Consensus Statement to enunciate principles of integrated emergency care. Briefing notes, informed by research and evidence reviews, were developed and evaluated by a Consensus Working Party comprising cross-specialty representation from clinical experts, service providers, consumers and policymakers. The Consensus Working Party then convened to discuss and develop the statement's content. A subcommittee produced a draft, which was reviewed and edited by the Consensus Working Party. Consensus was reached after three rounds of discussion, with 12 principles and six recommendations for how to follow these principles, including an integrated care framework for action. Dissemination will encourage stakeholders and associated policy bodies to embrace the principles and priorities for action, potentially leading to collaborative work practices and improvement of care during and after acute illness or injury. © 2018 AJA Inc.

  5. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

    This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.

  6. A Free Market Requires Voluntary Actions

    DEFF Research Database (Denmark)

    Sløk-Madsen, Stefan Kirkegaard

    and not consumer sovereignty. I argue that asset ownership is less important than true consumer sovereignty, which again is the essential argument for why capitalism is the superior mode of resource allocation and social organization. The paper analyzes how our understanding of markets and voluntary actions...... are essential to the construct of consumer sovereignty. Understanding the degree of voluntary actions in a given commercial setting has implications for both business strategy and policy making. This paper thus aims to contribute to explain why restricted markets become crony capitalism....

  7. Final environmental impact statement. Proton--Proton Storage Accelerator Facility (ISABELLE), Brookhaven National Laboratory, Upton, New York

    International Nuclear Information System (INIS)

    1978-08-01

    An Environmental Impact Statement for a proposed research facility (ISABELLE) to be built at Brookhaven National Laboratory (BNL) is presented. It was prepared by the Department of Energy (DOE) following guidelines issued for such analyses. In keeping with DOE policy, this statement presents a concise and issues-oriented analysis of the significant environmental effects associated with the proposed action. ISABELLE is a proposed physics research facility where beams of protons collide providing opportunities to study high energy interactions. The facility would provide two interlaced storage ring proton accelerators, each with an energy up to 400 GeV intersecting in six experimental areas. The rings are contained in a tunnel with a circumference of 3.8 km (2.3 mi). The facility will occupy 250 ha (625 acres) in the NW corner of the existing BNL site. A draft Environmental Impact Statement for this proposed facility was issued for public review and comment by DOE on February 21, 1978. The principal areas of concern expressed were in the areas of radiological impacts and preservation of cultural values. After consideration of these comments, appropriate actions were taken and the text of the statement has been amended to reflect the comments. The text was annotated to indicate the origin of the comment. The Appendices contain a glossary of terms and listings of metric prefixes and conversions and symbols and abbreviations

  8. 76 FR 75557 - Draft Environmental Impact Statement for General Management Plan/Wilderness Study, Hawaii...

    Science.gov (United States)

    2011-12-02

    ... Environmental Impact Statement for General Management Plan/ Wilderness Study, Hawaii Volcanoes National Park, Hawaii AGENCY: National Park Service, Interior. ACTION: Notice of intent. SUMMARY: The National Park... updating the General Management Plan (GMP) for Hawaii Volcanoes National Park. As part of this conservation...

  9. 78 FR 70354 - Conceptual Example of a Proposed Risk Management Regulatory Framework Policy Statement

    Science.gov (United States)

    2013-11-25

    ... NUCLEAR REGULATORY COMMISSION [NRC-2013-0254] Conceptual Example of a Proposed Risk Management Regulatory Framework Policy Statement AGENCY: Nuclear Regulatory Commission. ACTION: Conceptual example of a... ``openness,'' a white paper on a Conceptual Example of a Proposed Risk Management Regulatory Framework (RMRF...

  10. Environmental analysis and data report prepared for the environmental assessment of remedial action at the Lowman uranium mill tailings site near Lowman, Idaho

    International Nuclear Information System (INIS)

    1991-01-01

    This document contains information and data gathered in support of the preparation of the environmental assessment (EA) of the proposed remedial action at the Uranium Mill Tailings Remedial Action (UMTRA) Project site near Lowman, Idaho. The Lowman EA was prepared pursuant to the National Environmental Policy Act (NEPA), which requires Federal agencies to assess the effects of their actions on the environment. It examines the short-term and the long-term effects of the US Department of Energy's (DOE) proposed remedial action for the Lowman site as well as the no action alternative. The DOE will use the information and analyses presented in the EA to determine whether the proposed action would have a significant impact on the environment. If the impacts are determined to be significant, an environmental impact statement will be prepared. If the impacts are not judged to be significant, the DOE may issue a Finding of No Significant Impact and implement the proposed action. The information and data presented in this environmental analyses and data report are for background purposes only and are not required as part of the NEPA decision-making process

  11. 17 CFR 240.14a-5 - Presentation of information in proxy statement.

    Science.gov (United States)

    2010-04-01

    ... to printed documents, such as type size and font, by presenting all required information in a format... information. (d)(1) All printed proxy statements shall be in roman type at least as large and as legible as 10-point modern type, except that to the extent necessary for convenient presentation financial statements...

  12. FASB statement 121 and other accounting issues affecting reserves reporting

    Energy Technology Data Exchange (ETDEWEB)

    Rowden, K R [Currie Coopers and Lybrand, Toronto, ON (Canada)

    1996-03-01

    The provisions required by FASB 121, and their impact on oil and gas properties, were explained. This included the impact of FASB statement 121, accounting for the impairment of long-lived assets and for assets to be disposed of on oil and gas properties. A two-tiered approach to recognition and measurement was described, as well as how reserve estimates are used for measurement of impairment. Reserve reports were considered to be the basis for financial statement disclosure. Procedures for reporting of finding costs and acquisition costs according to FASB 69 were described, and the Securities and Exchange Commission (SEC) reporting requirements were summarized.

  13. FASB statement 121 and other accounting issues affecting reserves reporting

    International Nuclear Information System (INIS)

    Rowden, K.R.

    1996-01-01

    The provisions required by FASB 121, and their impact on oil and gas properties, were explained. This included the impact of FASB statement 121, accounting for the impairment of long-lived assets and for assets to be disposed of on oil and gas properties. A two-tiered approach to recognition and measurement was described, as well as how reserve estimates are used for measurement of impairment. Reserve reports were considered to be the basis for financial statement disclosure. Procedures for reporting of finding costs and acquisition costs according to FASB 69 were described, and the Securities and Exchange Commission (SEC) reporting requirements were summarized

  14. Final environmental statement related to the operation of Byron Station, Units 1 and 2 (Docket Nos. STN 50-454 and STN 50-455)

    International Nuclear Information System (INIS)

    1982-04-01

    The proposed action is the issuance of an operating license to Commonwealth Edison Company (CECo) of Chicago, Illinois, for startup and operation of the Byron Station, Units 1 and 2 on a 710-ha (1754-acre) site in Ogle County 6 km (4 miles) south-southwest of Byron, Illinois, and 3 km (2 miles) east of the Rock River. Each of the two generating units consists of a pressurized-water reactor, four steam generators, one steam turbine generator, a heat-dissipation system, and associated auxiliary and engineered safeguards. Information is presented under the following topics: purpose and need for the action; alternatives to the proposed action; project description and affected environment; environmental consequences and mitigating actions; evaluation of the proposed action; list of contributors; list of agencies and organizations requested to comment on the draft environmental statement; and responses to comments on the Draft Environmental Statement

  15. Final environmental impact statement for the construction and operation of an independent spent fuel storage installation to store the Three Mile Island Unit 2 spent fuel at the Idaho National Engineering and Environmental Laboratory. Docket Number 72-20

    International Nuclear Information System (INIS)

    1998-03-01

    This Final Environmental Impact Statement (FEIS) contains an assessment of the potential environmental impacts of the construction and operation of an Independent Spent Fuel Storage Installation (ISFSI) for the Three Mile Island Unit 2 (TMI-2) fuel debris at the Idaho National Engineering and Environmental laboratory (INEEL). US Department of Energy-Idaho Operations Office (DOE-ID) is proposing to design, construct, and operate at the Idaho Chemical Processing Plant (ICPP). The TMI-2 fuel debris would be removed from wet storage, transported to the ISFSI, and placed in storage modules on a concrete basemat. As part of its overall spent nuclear fuel (SNF) management program, the US DOE has prepared a final programmatic environmental impact statement (EIS) that provides an overview of the spent fuel management proposed for INEEL, including the construction and operation of the TMI-2 ISFSI. In addition, DOE-ID has prepared an environmental assessment (EA) to describe the environmental impacts associated with the stabilization of the storage pool and the construction/operation of the ISFSI at the ICPP. As provided in NRC's NEPA procedures, a FEIS of another Federal agency may be adopted in whole or in part in accordance with the procedures outlined in 40 CFR 1506.3 of the regulations of the Council on Environmental Quality (CEQ). Under 40 CFR 1506.3(b), if the actions covered by the original EIS and the proposed action are substantially the same, the agency adopting another agency's statement is not required to recirculate it except as a final statement. The NRC has determined that its proposed action is substantially the same as actions considered in DOE's environmental documents referenced above and, therefore, has elected to adopt the DOE documents as the NRC FEIS

  16. Final Environmental Impact Statement on 10 CFR Part 61 licensing requirements for land disposal of radioactive waste. Summary and main report

    International Nuclear Information System (INIS)

    1982-11-01

    The three-volume final environmental impact statement (FEIS) is prepared to guide and support publication of a final regulation, 10 CFR Part 61, for the land disposal of low-level radioactive waste. The FEIS is prepared in response to public comments received on the draft environmental impact statement (DEIS) on the proposed Part 61 regulation. The DEIS was published in September 1981 as NUREG-0782. Public comments received on the proposed Part 61 regulation separate from the DEIS are also considered in the FEIS. The FEIS is not a rewritten version of the DEIS, which contains an exhaustive and detailed analysis of alternatives, but rather references the DEIS and presents the final decision bases and conclusions (costs and impacts) which are reflected in the Part 61 requirements. Four cases are specifically considered in the FEIS representing the following: past disposal practice, existing disposal practice, Part 61 requirements, and an upper bound example. The Summary and Main Report are contained in Volume 1. Volume 2 consists of Appendices A - Staff Analysis of Public Comments on the DEIS for 10 CFR Part 61, and Appendices B - Staff Analysis of Public Comments on Proposed 10 CFR Part 61 Rulemaking. Volume 3 contains Appendices C-F, entitled as follows: Appendix C - Revisions to Impact Analysis Methodology, Appendix D - Computer Codes Used for FEIS Calculations, Appendix E - Errata for the DEIS for 10 CFR Part 61 and last, Appendix F - Final Rule and Supplementary Information

  17. Final environmental impact statement supplement for wastewater management systems, North Jefferson County, Kentucky wastewater facilities

    International Nuclear Information System (INIS)

    1992-12-01

    The Final Environmental Impact Statement Supplement (FEISS) serves to update the wastewater treatment alternatives presented in the original EIS (The North County Area Environmental Impact Statement, Jefferson County, KY, July 1984), determine the best alternative, and compare that alternative to the Louisville and Jefferson County Metropolitan Sewer District's North County Action Plan (NCAP). The NCAP was determined to have the greatest cost effectiveness, lowest environmental impact, and best implementability and reliability and so is the preferred alternative in the FEISS. Significant environmental impacts of the alternative are described and mitigative measures discussed

  18. 76 FR 70149 - Office of Refugee Resettlement; Statement of Organization, Functions, and Delegations of Authority

    Science.gov (United States)

    2011-11-10

    ... development initiatives. D. Division of Children's Services supports services to unaccompanied children, who... DEPARTMENT OF HEALTH AND HUMAN SERVICES Administration for Children and Families Office of Refugee... Children and Families, HHS. ACTION: Notice. SUMMARY: Statement of Organizations, Functions, and Delegations...

  19. 12 CFR 221.106 - Reliance in “good faith” on statement of purpose of loan.

    Science.gov (United States)

    2010-01-01

    ..., under that paragraph a lending bank may accept such statement only if it is “acting in good faith.” As the Board stated in the interpretation contained in § 221.101, the “requirement of ‘good faith’ is of...) Furthermore, the same requirement of “good faith” is to be applied whether the statement accepted by the bank...

  20. Results of a Wildlife Toxicology Workshop held by the Smithsonian Institution ? Identification and prioritization of problem statements

    Science.gov (United States)

    Grim, K.C.; Fairbrother, A.; Monfort, S.; Tan, S.; Rattner, B.A.; Gerould, S.; Beasley, V.; Aguirre, A.; Rowles, T.

    2007-01-01

    On March 13-15, 2007 nearly 50 scientists and administrators from the US and Canada participated in a Smithsonian-sponsored Wildlife Toxicology Workshop. Invitees were from academic, government, conservation and the private organizations and were selected to represent the diverse disciplines that encompass wildlife toxicology. The workshop addressed scientific and policy issues, strengths and weaknesses of current research strategies, interdisciplinary and science-based approaches in the study of complex contaminant issues, mechanisms for disseminating data to policy-makers, and the development of a partner network to meet the challenges facing wildlife toxicology over the next decade. Prior to the meeting, participants were asked to submit issues they deemed to be of highest concern which shaped four thematic groups for discussion: Wildlife Toxicology in Education, Risk Assessment, Multiple Stressors/Complex Mixtures, and Sub-Lethal to Population-Level Effects. From these discussion groups, 18 problem statements were developed and prioritized outlining what were deemed the most important issues to address now and into the future. Along with each problem statement participants developed potential solutions and action steps geared to move each issue forward. The workshop served as a stepping stone for action in the field of wildlife toxicology. These problem statements and the resulting action items are presented to the inter-disciplinary wildlife toxicology community for adoption, and future work and action items in these areas are encouraged. The workshop outcome looks to generate conversation and collaboration that will lead to the development of innovative research, future mechanisms for funding, workshops, working groups, and listserves within the wildlife toxicology community.

  1. Environmental analysis and data report prepared for the environmental assessment of remedial action at the inactive uranium mill tailings site near Falls City, Texas

    International Nuclear Information System (INIS)

    1991-12-01

    This document contains information and data gathered in support of the preparation of the environmental assessment (EA) of the proposed remedial action at the Uranium Mill Tailings Remedial Action (UMTRA) Project site near Falls City, Texas. The Falls City EA was prepared pursuant to the National Environmental Policy Act (NEPA), which requires Federal agencies to assess the impacts of their actions on the environment. It examines the short- and long-term effects of the US Department of Energy's (DOE) remedial action for the Falls City site as well as the no action alternative. The DOE will use the information and analyses presented in the EA to determine whether the proposed action would have a significant impact on the environment. If the impacts are determined to be significant, an environmental impact statement (EIS) will be prepared. If the impacts are not determined to be significant, the DOE may issue a Finding of No Significant Impact (FONSI) and implement the proposed action. The information and data presented in this report are for background purposes only and are not required as part of the NEPA decision-making process

  2. 32 CFR Appendix E to Part 651 - Content of the Environmental Impact Statement

    Science.gov (United States)

    2010-07-01

    ... other past, present, and foreseeable actions. (x) Means to mitigate or monitor adverse environmental... support papers, and basic components of the statement. When possible, the people who are responsible for a particular analysis, as well as an analysis of background papers, will be identified. If some or all of the...

  3. WPPSS Nuclear Project No. 2: Final environmental statement (DOCKET No. 50-397)

    International Nuclear Information System (INIS)

    1981-12-01

    The proposed action is the issuance of an operating license to the Washington Public Power Supply System (WPPSS) for the startup and operation of the Washington Nuclear Project Number 2 (WNP-2) located on the Columbia River in Benton County, about 19 km (12 mi) north of Richland, Washington. The facility will employ a boiling water reactor to produce 3323 megawatts thermal (MWt). A steam turbine-generator will use this heat to provide a nominal gross electrical output of 1150 megawatts (MWe). The exhaust steam will be condensed by cooled water from six circular mechanical-draft cooling towers with water taken from and returned to the Columbia River. The information in this statement represents the second assessment of the environmental impact associated with the WNP-2 pursuant to the guidelines of the National Environmental Policy Act of 1969 (NEPA) and 10 CRF Part 51 of the Commission's Regulations. After receiving an application to construct this plant, the staff carried out a review of impacts that would occur during its construction and operation. That evaluation was issued as a Final Environmental Statement (construction phase). The construction of Unit 2 about 86% complete. The staff estimated a fuel-loading date of September 1983. In March 1977, the applicant applied for an operating license for the unit and submitted the required safety and environmental reports in support of the application. 20 figs., 19 tabs

  4. Financial Statement Math

    OpenAIRE

    2007-01-01

    game tool Game Tool Interactive Media Element The purpose of this interactive exercise is to help you understand the math in the income statement and balance sheet., Give the proper mathematical computations in order to correctly prepare the income statement and the balance sheet.The exercise is divided into 3 parts: The income Statement, The Balance Sheet - Assets, The Balance Sheet - Liabilities, GB3050 Financial Reporting and Analysis

  5. CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE

    Directory of Open Access Journals (Sweden)

    S.V. Kucher

    2016-09-01

    Full Text Available The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to obtain reliable information about the activities of such companies. In accordance with the national legislation associations of enterprises and companies have to provide the consolidated financial statements which contain the pooled indices about the activities of these entities. The article analyzes the current state of normative and legal regulation of financial reporting consolidation process in Ukraine. In particular, the paper determines the basic legal acts of regulations of national and international governing process of preparation of consolidated financial statements; it also determines the circle of business entities required to draw up the consolidated financial statements solely in accordance with international financial reporting standards.

  6. Draft environmental statement related to the operation of Millstone Nuclear Power Station, Unit No. 3 (Docket No. 50-423)

    International Nuclear Information System (INIS)

    1984-07-01

    This Draft Environmental Statement contains the second assessment of the environmental impact associated with the operation of Millstone Nuclear Power Station, Unit 3, pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs

  7. 75 FR 30902 - Supplemental Draft Environmental Impact Statement; U.S. 231 Dubois County, IN

    Science.gov (United States)

    2010-06-02

    ... Impact Statement; U.S. 231 Dubois County, IN AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Notice of intent. SUMMARY: The Federal Highway Administration (FHWA), in cooperation with the Indiana... roadway network but serves approximately 40 percent of the nation's highway travel. U.S. 231 is also a...

  8. The Incremental Information Content of the Cash Flow Statement: An Australian Empirical Investigation

    OpenAIRE

    Hadri Kusuma

    2014-01-01

    The general objective of the present study is to investigate and assess the incremental information content of cash flow disclosures as required by the AASB 1026 ¡°Statement of Cash Flows¡±. This test addresses the issue of whether a change in cash flow components has the same relationship with security prices as that in earnings. Several previous studies indicate both income and cash flow statements may be mutually exclusive or mutually inclusive statements. The data to test three hypotheses...

  9. 76 FR 58543 - Draft Policy Statement on Volume Reduction and Low-Level Radioactive Waste Management

    Science.gov (United States)

    2011-09-21

    ...-Level Radioactive Waste Management AGENCY: Nuclear Regulatory Commission. ACTION: Reopening of comment... for public comment a draft Policy Statement on Volume Reduction and Low-Level Radioactive Waste...-based approaches to managing waste are also needed to safely manage Low-Level Radioactive Waste. The...

  10. 76 FR 68503 - Winter Use Plan, Final Environmental Impact Statement, Yellowstone National Park, Idaho, Montana...

    Science.gov (United States)

    2011-11-04

    ... DEPARTMENT OF THE INTERIOR National Park Service Winter Use Plan, Final Environmental Impact.... ACTION: Notice of availability of the Final Environmental Impact Statement for the Winter Use Plan... Winter Use Plan for Yellowstone National Park, located in Idaho, Montana, and [[Page 68504

  11. Technical metaphor of railroad switch and communicative action

    Directory of Open Access Journals (Sweden)

    José Luis Caballero Bono

    2016-02-01

    statements on the status of the human embryo. Taken seriously, the «railroad switch» metaphor allows us to talk about an emergent communicative action in terms of the call experienced by a rational agent as a base for his or her calling an unborn human being.

  12. Planning for quality stewardship: The sitewide environmental impact statement

    International Nuclear Information System (INIS)

    Webb, D.

    1995-01-01

    The U.S Department of Energy is responsible for managing many large tracts of Federal land throughout this country. These sites host the nation's nuclear weapons complex, national laboratories, environmental restoration facilities, and serve other uses. The Department faces unique problems in administering this land. Many have multiple activities taking place at the same time; for example, a site may simultaneously be used for energy research, technology development, waste disposal and wildlife habitat. The sites often use radioactive and other hazardous materials and many are contaminated as a result of past management practices. In 1992 the Department institutes a policy, as stated in its National Environmental Policy Act regulations [10 CFR 1021], to prepare sitewide environmental impact statements for its large, multipurpose sites. For the first time, through the sitewide environmental impact statement process, the Department has an effective tool to plan for quality stewardship of the lands and resources entrusted to its care. The sitewide environmental impact statement is a specialized type of programmatic environmental impact statement which allows the Department to look at the geographically connected actions taking place at a given site. The sitewide statement allows a comprehensive look at the operational baseline for the entire site to determine the total cumulative impact of ongoing operations at the site. The Department can identify areas where a change in management practices would mitigate undesirable impacts; areas not at issue could continue under existing practices. As a result, an environmentally-sound operating envelope can be established. This, in turn, can serve in the future as a threshold to decide if new proposals would result in significant impacts to the site as a whole, to simplify future National Environmental Policy Act reviews

  13. Generic impact statement for commercial radioactive waste management

    International Nuclear Information System (INIS)

    Unruh, C.M.

    1976-01-01

    ERDA is preparing a generic environmental impact statement on the treatment and disposal of waste resulting from commercial reactors and post fission operations in the light water reactor (LWR) fuel cycle. Expert contributions will be provided by many of the ERDA national laboratories and contractors. The waste management aspects of the statement will be based on available technology as presented in the recently issued ''Alternatives for Managing Waste from Reactors and Post Fission Operations in the LWR Fuel Cycle,'' ERDA-76-43 Document. This 1500 page, five volume Technical Alternative Document (TAD) describes the status of technology (to September, 1975) for handling post fission radioactive waste generated by the production of electricity by nuclear power light water reactor-generator systems. The statement will be generic in nature discussing typical or hypothetical facilities in typical or hypothetical environments. It is not intended to replace environmental statements required in support of specific projects nor for Nuclear Regulatory Commission licensing procedures. A major purpose of the generic statement is to inform the public and to solicit comments on the ERDA program for: (1) the final disposition of commercial radioactive waste, (2) waste treatment, (3) waste interim storage, and (4) transportation of waste. The statement will discuss the ERDA contingency program to provide retrievable storage of such waste if they should be transferred to Federal custody prior to the availability of the geologic isolation facilities for terminal disposal. The generic statement will not address radioactive waste resulting from U.S. Defense Programs, the mining or milling of uranium, the management of waste from the breeder reactor program, waste from other nations, nor will it include an evaluation of the impact of waste resulting from power sources other than light water reactors

  14. Informational Capacity of the Financial Statements of Brazilian Banks: An Analysis from the Perspective of Liquidity Risk

    Directory of Open Access Journals (Sweden)

    Orleans Silva Martins

    2012-12-01

    Full Text Available This study aims to analyze the financial statements of Brazilian banks, from the perspective of liquidity risk by exploring whether the Statements of Cash Flows and Notes to these companies meet the requirements concerning the dissemination of liquidity risk demands by IFRS 7 and the principles of the Basel Committee. Additionally, we investigated whether the coefficients of box cover these companies, calculated from the DFC, show some respect to compliance with those requirements. For that, was raised a theoretical framework about liquidity and liquidity risk, and the role of DFC and Notes before the disclosure of information relating to liquidity. Accordingly, an exploratory study was conducted with the 28 companies that comprise the Banks segment of the BM&F Bovespa, through its financial statements for the year 2009. The main results indicate a low capacity of these informative statements about the situation and liquidity risk, given that only 60.71% of the requirements contained in the standards were met. Still, we conclude that the mere fact that it has good cash coverage ratios is not a necessary condition to be among the companies that meet the disclosure requirements of the situation and liquidity risk, or vice versa. Thus, even when companies have good liquidity indicators, the information required by the IASB and the BCBS has not been disclosed in its financial statements.

  15. Incorporating environmental justice measures during environmental impact statement scoping

    International Nuclear Information System (INIS)

    Imam, J.; Poles, J.S.

    1995-01-01

    Executive Order 12898, open-quote Federal Actions to Address Environmental Justice in Minority Populations and Low-Income populations,close-quote directs Federal agencies to make environmental justice part of their mission by involving minorities and low-income populations and by identifying and addressing as appropriate disproportionately high and adverse human health and environmental effects of their programs, policies, and activities on minority and low-income populations. In the Presidential Memorandum transmitting the Executive Order it was stated that environmental justice should be taken into consideration under the National Environmental Policy Act of 1969 (NEPA). NEPA, with its systematic approach and requirements for alternatives analysis and comprehensive public participation, has served as one of the main mechanisms for involving the public in environmental decision-making. This paper addresses challenges faced by the Department of Energy in involving minority and low-income populations in the public involvement activities associated with a national-level environmental impact statement (EIS) and suggests ways to improve agencies' incorporation of environmental justice considerations in NEPA scoping

  16. Financial Statements: Disclosures and Presentations.

    Science.gov (United States)

    1985-12-01

    may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...a bond payable. A valuation account would be similar to the following: Equipment $18,000,000 Less accumulated depreciation (1o625,000) $16,375,00010...accounting to depreciation accounting.24 The disclosures required are the nature and justification for the change. The justification is necessary to

  17. Exploring Coaching Actions Based on Developed Values: A Case Study of a Female Hockey Coach

    Science.gov (United States)

    Callary, Bettina; Werthner, Penny; Trudel, Pierre

    2013-01-01

    There are few empirical studies that demonstrate how values are developed and how they are linked to coaching actions. There can be a discrepancy between the statement of coaches' values and their actual coaching actions. In order to examine how coaching actions are influenced by values that are developed over a lifetime, the purpose of this…

  18. Hazardous Waste Remedial Actions Program requirements for quality control of analytical data

    International Nuclear Information System (INIS)

    Miller, M.S.; Zolyniak, J.W.

    1988-08-01

    The Hazardous Waste Remedial Action Program (HAZWRAP) is involved in performing field investigations and sample analysis pursuant to the NCP for the Department of Energy and other federal agencies. The purpose of this document is to specify the requirements for the control of the accuracy, precision and completeness of the samples, and data from the point of collection through analysis. The requirements include data reduction and reporting of the resulting environmentally related data. Because every instance and concern may not be addressed in this document, HAZWRAP subcontractors are encouraged to discuss any questions with the HAZWRAP Project Manager hereafter identified as the Project Manager

  19. Final environmental impact statement, Beaufort Sea oil and gas development/Northstar Project. Volume 1: Executive summary

    International Nuclear Information System (INIS)

    1999-02-01

    BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to comply with Section 404 of the Clean Water Act and Section 10 of the Rivers and Harbors Act to the US Army Engineer District, Alaska (Corps). The application initiated the review process for BPXA's proposed project to develop and produce oil and gas from the Northstar Unit. The National Environmental Policy Act (NEPA) requires preparation of an Environmental Impact Statement (EIS) prior to any federal action that may significantly affect the quality of the human environment. The EIS is intended to provide federal agencies with information about the consequences of a proposed project and to disclose that information to the public, soliciting their comments, prior to the agencies making decisions on the project

  20. United States Department of Energy, Office of Environmental Management, Uranium Enrichment Decontamination and Decomissioning Fund financial statements, September 30, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    The Energy Policy Act of 1992 (Act) established the Uranium Enrichment Decontamination and Decommissioning Fund (D and D Fund, or Fund) to pay the costs for decontamination and decommissioning three gaseous diffusion facilities located in Oak Ridge, Tennessee; Paducah, Kentucky; and Portsmouth, Ohio (diffusion facilities). The Act also authorized the Fund to pay remedial action costs associated with the Government`s operation of the facilities and to reimburse uranium and thorium licensees for the costs of decontamination, decommissioning, reclamation, and other remedial actions which are incident to sales to the Government. The report presents the results of the independent certified public accountants` audit of the D and D Fund financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position and cash flows.

  1. Final Environmental Statement related to the operation of Nine Mile Point Nuclear Station, Unit No. 2 (Docket No. 50-410)

    International Nuclear Information System (INIS)

    1985-05-01

    This Final Environmental Statement contains the assessment of the environmental impact associated with the operation of the Nine Mile Point Nuclear Station, Unit 2, pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs

  2. Management and Communication of the Companies' Knowledge; Guidelines for Intellectual Capital Statement

    Directory of Open Access Journals (Sweden)

    Justyna Fijalkowska

    2008-04-01

    Full Text Available This paper aims at analyzing the development of guidelines on Intellectual Capital Statement, providing a comparison of them and presenting their importance within the knowledge management process of the today's companies. We entered the Knowledge Era in which the basic economic resources are no longer financial capital, physical resources, or labor, but knowledge, called also intellectual capital (IC. Many analysts and investors demand for more information and they highlight the gap that exists between the information found in companies' annual reports and the financial information regarding intangible part of the company requested by the market. Knowledge of the company should be measured and the effects should be communicated, as measurement without any further action has no sense. Intellectual capital statement seems an appropriate tool for that and becomes an integral part of the knowledge management of the modern enterprise. This kind of statement emphasizes the role of IC in relation to the value creation and communicates how knowledge resources are managed in the firms within a strategic objectives. This paper compares different approaches to IC statement preparation: underlines similarities and differences concerning the scope, methodology and terminology used and ensuing consequences. It raises significant implications for managers of the companies, researches and policy makers.

  3. 7 CFR 3052.310 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...

  4. Action potential generation requires a high sodium channel density in the axon initial segment

    NARCIS (Netherlands)

    Kole, Maarten H. P.; Ilschner, Susanne U.; Kampa, Björn M.; Williams, Stephen R.; Ruben, Peter C.; Stuart, Greg J.

    2008-01-01

    The axon initial segment ( AIS) is a specialized region in neurons where action potentials are initiated. It is commonly assumed that this process requires a high density of voltage-gated sodium ( Na(+)) channels. Paradoxically, the results of patch-clamp studies suggest that the Na(+) channel

  5. Effects of Memorization of Rule Statements on Acquisition and Retention of Rule-Governed Behavior in a Computer-Based Learning Task.

    Science.gov (United States)

    Towle, Nelson J.

    One hundred and twenty-four high school students were randomly assigned to four groups: 33 subjects memorized the rule statement before, 29 subjects memorized the rule statement during, and 30 subjects memorized the rule statement after instruction in rule application skills. Thirty-two subjects were not required to memorize rule statements.…

  6. 40 CFR 1502.14 - Alternatives including the proposed action.

    Science.gov (United States)

    2010-07-01

    ... impacts of the proposal and the alternatives in comparative form, thus sharply defining the issues and... action so that reviewers may evaluate their comparative merits. (c) Include reasonable alternatives not... identify such alternative in the final statement unless another law prohibits the expression of such a...

  7. Required warnings for cigarette packages and advertisements. Final rule.

    Science.gov (United States)

    2011-06-22

    The Food and Drug Administration (FDA) is amending its regulations to add a new requirement for the display of health warnings on cigarette packages and in cigarette advertisements. This rule implements a provision of the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) that requires FDA to issue regulations requiring color graphics, depicting the negative health consequences of smoking, to accompany the nine new textual warning statements required under the Tobacco Control Act. The Tobacco Control Act amends the Federal Cigarette Labeling and Advertising Act (FCLAA) to require each cigarette package and advertisement to bear one of nine new textual warning statements. This final rule specifies the color graphic images that must accompany each of the nine new textual warning statements.

  8. Trends on port concession disclosures in concessionaire financial statements in Bulgaria

    Directory of Open Access Journals (Sweden)

    Galina Sabcheva

    2018-05-01

    Full Text Available This article is focused on the port concession disclosure of concessionaire financial statements in Bulgaria. The research is based on disclosure index development. The empirical study is based on publicly available information from annual financial statements. The results testify a higher level of disclosure to IFRS adoption entities than the domestic standards entities. There is a need to raise and specify the disclosure requirements for domestic standards applying companies.

  9. 78 FR 5492 - Draft Environmental Impact Statement for Merced Wild and Scenic River Comprehensive Management...

    Science.gov (United States)

    2013-01-25

    ... DEPARTMENT OF THE INTERIOR National Park Service [NPS-PWR-PWRO-11522; PX.P0131800B.00.1] Draft Environmental Impact Statement for Merced Wild and Scenic River Comprehensive Management Plan, Yosemite National Park, Madera and Mariposa Counties, CA AGENCY: National Park Service, Interior. ACTION: Notice of...

  10. Performance criteria for solidified high-level radioactive wastes. Environmental impact statement. Revision 1

    International Nuclear Information System (INIS)

    1977-09-01

    This draft Environmental Impact Statement on performance criteria for solidified high-level radioactive wastes (PCSHLW) covers: considerations for PCSHLW development, the proposed rulemaking, characteristics of the PCSHLW, environmental impacts of the proposed PCSHLW, alternatives to the PCSHLW criteria, and cost/benefit/risk evaluation. Five appendices are included to support the technical data required in the Environmental Impact Statement

  11. Final Environmental Impact Statement to construct and operate the Crownpoint Uranium Solution Mining Project, Crownpoint, New Mexico

    International Nuclear Information System (INIS)

    1997-02-01

    This Final Environmental Impact Statement (FEIS) addresses the proposed action of issuing a combined source and 11e(2) byproduct material license and minerals operating leases for Federal and Indian lands to Hydro Resources, Inc. (HRI). This action would authorize HRI to conduct in-situ leach uranium mining in McKinley County, New Mexico. Such mining would involve drilling wells to access the ore bodies, then recirculating groundwater with added oxygen to mobilize uranium found in the ore. Uranium would then be removed from the solution using ion exchange technology in processing plants located at three separate sites. As proposed by HRI, a central plant would provide drying and packaging equipment for the entire project. The Draft Environmental Impact Statement (DEIS) for the proposed action was prepared by an interagency review group comprising staff from the Nuclear Regulatory Commission, the Bureau of Indian Affairs, and the Bureau of Land Management, and published in October 1994. After evaluating the environmental impacts of the proposed action in the DEIS, the reviewing agencies concluded that the appropriate action was to issue the requested license and proposed leases authorizing HRI to proceed with the project. This FEIS reevaluates the proposed licensing action on the basis of written and oral comments received on the DEIS and on additional information obtained in 1995 and 1996. The FEIS describes and evaluates (1) the purpose of and need for the proposed action, (2) alternatives to the proposed action, (3) the environmental resources that could be affected by the proposed action and alternatives, (4) the potential environmental consequences of the proposed action and alternatives, and (5) the economic costs and benefits associated with the proposed action. Based on this assessment, the FEIS makes recommendations concerning the requested license and proposed leases

  12. 7 CFR 1212.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1212.51 Section 1212.51... statements. (a) The Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be limited to, a balance sheet, income statement...

  13. Have personal statements become impersonal? An evaluation of personal statements in anesthesiology residency applications.

    Science.gov (United States)

    Max, Bryan A; Gelfand, Brian; Brooks, Meredith R; Beckerly, Rena; Segal, Scott

    2010-08-01

    To evaluate personal statements submitted to a major academic anesthesiology program to determine the prevalence of common features and overall subjective quality, and to survey anesthesiology program directors as to how they utilized these statements during the resident selection process. Structured analysis of de-identified personal statements and Internet-based survey of program directors. Large academic anesthesiology training program. 670 applicant personal statements and academic anesthesiology program directors. Prevalence of 13 specific essay features and 8 quality ratings were calculated for the essays and correlated with other aspects of the residency application, as abstracted from the Electronic Residency Application Service (ERAS) files. A 6-question survey regarding use of personal statements was collected from program directors. 70 of 131 program directors queried responded to our survey. Interest in physiology and pharmacology, enjoyment of a hands-on specialty, and desire to comfort anxious patients were each mentioned in more than half of the essays. Candidates invited for an interview had essays that received higher quality ratings than essays of those not invited (P = 0.02 to P essay. Only 41% found the personal statement to be very or somewhat important in selecting candidates for interview invitations. However, over 90% stated that they used the statements during actual interviews with invited applicants. The data showed a high prevalence of common features found within personal statements and a general ambivalence amongst those program directors for whom the statements were intended. Copyright 2010 Elsevier Inc. All rights reserved.

  14. Waste Isolation Pilot Plant: Draft Supplement Environmental Impact Statement

    International Nuclear Information System (INIS)

    1989-04-01

    The US Department of Energy (DOE) has prepared this supplement to the 1980 Final Environmental Impact Statement (FEIS) for the Waste Isolation Pilot Plant (WIPP) in order to assess the environmental impacts that may occur from the continued development of the WIPP as a minced geologic repository for transuranic (TRU) waste. Since the publication of the FEIS in October 1980, new data collected at the WIPP have led to changes in the understanding of the hydrogeologic characteristics of the area and their potential implications for the long-term performance of the WIPP. In addition, there have been changes in the FEIS Proposed Action and new regulatory requirements. This supplement to the FEIS (SEIS) evaluates the environmental consequences of the Proposed Action as modified since 1980 in light of new data and assumptions. The new information pertains mainly to the geologic and hydrologic systems at the WIPP site and their effect on the long-term performance of the WIPP. The SEIS includes new data indicating that: the permeability of the Salado Formation, the geologic formation in which the WIPP underground facilities are located, is lower than previously believed; the moisture content of the Salado Formation and the consequent brine inflow is higher than previously believed; a higher transmissivity zone is present in the Rustler Formation in the southeastern portion of the WIPP site; and ''salt creep'' (convergence) in the repository occurs faster than previously believed. Volume 2 contains 11 appendices

  15. Status of safety issues at licensed power plants: TMI action plan requirements, unresolved safety issues, generic safety issues

    International Nuclear Information System (INIS)

    1991-12-01

    As part of ongoing US Nuclear Regulatory Commission (NRC) efforts to ensure the quality and accountability of safety issue information, a program was established whereby an annual NUREG report would be published on the status of licensee implementation and NRC verification of safety issues in major NRC requirements areas. This information was compiled and reported in three NUREG volumes. Volume 1, published in March 1991, addressed the status of of Three Mile Island (TMI) Action Plan Requirements. Volume 2, published in May 1991, addressed the status of unresolved safety issues (USIs). Volume 3, published in June 1991, addressed the implementation and verification status of generic safety issues (GSIs). This annual NUREG report combines these volumes into a single report and provides updated information as of September 30, 1991. The data contained in these NUREG reports are a product of the NRC's Safety Issues Management System (SIMS) database, which is maintained by the Project Management Staff in the Office of Nuclear Reactor Regulation and by NRC regional personnel. This report is to provide a comprehensive description of the implementation and verification status of TMI Action Plan Requirements, safety issues designated as USIs, and GSIs that have been resolved and involve implementation of an action or actions by licensees. This report makes the information available to other interested parties, including the public. An additional purpose of this NUREG report is to serve as a follow-on to NUREG-0933, ''A Prioritization of Generic Safety Issues,'' which tracks safety issues up until requirements are approved for imposition at licensed plants or until the NRC issues a request for action by licensees

  16. Introductory statement to the Board of Governors, 14 June 2004, Vienna, Austria

    International Nuclear Information System (INIS)

    ElBaradei, M.

    2004-01-01

    The Statement to the Board of Governors includes the Agency's Annual Report, the Technical Cooperation Report, the Safeguards Implementation Report, the report of the Programme and Budget Committee, and a number of specific nuclear technology, safety and verification issues. The Technical Cooperation Report deals with TC Programme Management; Programme of Action for Cancer Therapy; TC Programme Funding; TC Programme Oversight. The Nuclear Technology part is concerned with Action Plan on Decommissioning of nuclear facilities, which incorporates the recommendations from the Agency's conference on safe decommissioning for nuclear activities held in 2002 in Berlin; Status of the IAEA International Project on Innovative Nuclear Reactors and Fuel Cycles (INPRO). Nuclear Safety and Security covers Nuclear Installation Safety; Transport Safety; Emergency Preparedness and Response; Global Threat Reduction Initiative. Nuclear Verification is describing the Safeguards Implementation Report and Safeguards Statement for 2003; Implementation of Safeguards in the Democratic People's Republic of Korea, in the Islamic Republic of Iran; and in Iraq; Status of Safeguards Agreements and Additional Protocols; Integrated Safeguards. The Secretariat remains committed to the efficient and effective implementation of programmes that reflect the priorities of all our Member States

  17. Final record of decision for remedial actions at Operable Unit 4

    International Nuclear Information System (INIS)

    1994-12-01

    This decision document presents the selected remedial action for Operable Unit 4 of the Fernald Site in Fernald, Ohio. This remedial action was selected in accordance with the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), as amended by the Superfund Amendments and Reauthorization Act of 1986 (SARA), and to the extent practicable 40 Code of Federal Regulations (CFR) Part 300, the National Oil and Hazardous Substances Pollution Contingency Plan (NCP). For Operable Unit 4 at the FEMP, DOE has chosen to complete an integrated CERCLA/NEPA process. This decision was based on the longstanding interest on the part of local stakeholders to prepare an Environmental Impact Statement (EIS) on the restoration activities at the FEMP and on the recognition that the draft document was issued and public comments received. Therefore, this single document is intended to serve as DOE's Record of Decision (ROD) for Operable Unit 4 under both CERCLA and NEPA; however, it is not the intent of the DOE to make a statement on the legal applicability of NEPA to CERCLA actions

  18. Collecting the tax on Income from Investments and Income Statement

    OpenAIRE

    Raluca Andreea MIHALACHE

    2015-01-01

    Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of As...

  19. Reading and understanding financial statements.

    Science.gov (United States)

    White, Joseph P

    2005-01-01

    Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.

  20. 9 CFR 317.17 - Interpretation and statement of labeling policy for cured products; special labeling requirements...

    Science.gov (United States)

    2010-01-01

    ... AGENCY ORGANIZATION AND TERMINOLOGY; MANDATORY MEAT AND POULTRY PRODUCTS INSPECTION AND VOLUNTARY... with another substance to cure a product must be identified in the ingredients statement on the label...

  1. 75 FR 74146 - Office of Financial Research; Statement on Legal Entity Identification for Financial Contracts

    Science.gov (United States)

    2010-11-30

    ... information regarding this Statement contact the Office of Domestic Finance, Treasury, at (202) 622-1766. All... relationship to other entities. Identification of the legal entity is a fundamental ingredient in creating a... reassigned; (3) Persist over the life of an entity regardless of corporate actions or other business or...

  2. 75 FR 41242 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed International...

    Science.gov (United States)

    2010-07-15

    ... NUCLEAR REGULATORY COMMISSION [NRC-2010-0143] Notice of Intent To Prepare an Environmental Impact... included an Environmental Report (ER) on December 30, 2009, that proposes the construction, operation, and... intent to prepare an Environmental Impact Statement (EIS) evaluating this proposed action. The EIS will...

  3. 78 FR 16294 - Draft Environmental Impact Statement for Restoration of the Mariposa Grove of Giant Sequoias...

    Science.gov (United States)

    2013-03-14

    ... Environmental Impact Statement for Restoration of the Mariposa Grove of Giant Sequoias, Yosemite National Park, Madera, and Mariposa Counties, CA AGENCY: National Park Service, Interior. ACTION: Notice of availability... the Mariposa Grove of giant sequoias in Yosemite National Park. This Draft EIS presents three...

  4. 77 FR 3794 - Certain Mobile Devices and Related Software; Request for Statements on the Public Interest

    Science.gov (United States)

    2012-01-25

    ... INTERNATIONAL TRADE COMMISSION [Investigation No. 337-TA-750] Certain Mobile Devices and Related Software; Request for Statements on the Public Interest AGENCY: U.S. International Trade Commission. ACTION: Notice. SUMMARY: Notice is hereby given that the presiding administrative law judge has issued a Final...

  5. 76 FR 57760 - Notice of Availability of Draft Resource Management Plan and Draft Environmental Impact Statement...

    Science.gov (United States)

    2011-09-16

    ... approximately 707,000 subsurface acres of Federal mineral estate. Decisions in the Colorado River Valley RMP... Availability of Draft Resource Management Plan and Draft Environmental Impact Statement for the Colorado River Valley Field Office, Colorado AGENCY: Bureau of Land Management, Interior. ACTION: Notice of availability...

  6. APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA

    OpenAIRE

    Vesna Vašiček; Verica Budimir; Mirjana Hladika

    2011-01-01

    The subject of this paper is to investigate the level of use of the internal financial statements of budgetary users in their management process. The main objective of this paper is to determine the importance of internal financial statements prepared according to the specific requirements of managers in decision making and budgetary user management. Another goal of this paper is to assess the implications of using a wide range of accounting information on efficiency of budgetary users manag...

  7. ETF Mission Statement document. ETF Design Center team

    International Nuclear Information System (INIS)

    1980-04-01

    The Mission Statement document describes the results, activities, and processes used in preparing the Mission Statement, facility characteristics, and operating goals for the Engineering Test Facility (ETF). Approximately 100 engineers and scientists from throughout the US fusion program spent three days at the Knoxville Mission Workshop defining the requirements that should be met by the ETF during its operating life. Seven groups were selected to consider one major category each of design and operation concerns. Each group prepared the findings of the assigned area as described in the major sections of this document. The results of the operations discussed must provide the data, knowledge, experience, and confidence to continue to the next steps beyond the ETF in making fusion power a viable energy option. The results from the ETF mission (operations are assumed to start early in the 1990's) are to bridge the gap between the base of magnetic fusion knowledge at the start of operations and that required to design the EPR/DEMO devices

  8. ETF Mission Statement document. ETF Design Center team

    Energy Technology Data Exchange (ETDEWEB)

    1980-04-01

    The Mission Statement document describes the results, activities, and processes used in preparing the Mission Statement, facility characteristics, and operating goals for the Engineering Test Facility (ETF). Approximately 100 engineers and scientists from throughout the US fusion program spent three days at the Knoxville Mission Workshop defining the requirements that should be met by the ETF during its operating life. Seven groups were selected to consider one major category each of design and operation concerns. Each group prepared the findings of the assigned area as described in the major sections of this document. The results of the operations discussed must provide the data, knowledge, experience, and confidence to continue to the next steps beyond the ETF in making fusion power a viable energy option. The results from the ETF mission (operations are assumed to start early in the 1990's) are to bridge the gap between the base of magnetic fusion knowledge at the start of operations and that required to design the EPR/DEMO devices.

  9. 78 FR 69704 - 60-Day Notice of Proposed Information Collection: HUD Conditional Commitment/Statement of...

    Science.gov (United States)

    2013-11-20

    ... Frazier, Acting Director, Home Valuation Policy Division, Department of Housing and Urban Development, 451.../direct endorsement statement of value of FHA mortgage insurance on the property. The form provides a section for a statement of the property's appraised value and other required FHA disclosures to the...

  10. Report: AUDIT OF EPA’S FISCAL 2000 FINANCIAL STATEMENTS

    Science.gov (United States)

    Report #2001-1-00107, Feb 28, 2001. We did not identify any material inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

  11. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

    This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...

  12. PTTSA Action Plan Report

    International Nuclear Information System (INIS)

    1991-02-01

    The Pre-Tiger Team Self-Assessment (PTTSA) Report identified findings with respect to the way Sandia National Laboratories (SNL), Albuquerque, (including Tonopah Test Range (TTR) and Kauai Test Facility (KTF)) conducts its environment, safety, and health (ES ampersand H) activities. It presented Action Plan Requirements (APR) addressing these findings. The purpose of this PTTSA Action Plan Report is to assist in managing these action plan requirements by collecting, prioritizing, and estimating required resources. The specific objectives addressed by this report include: collection of requirements for the resolution of the findings presented in the PTTSA Report; consolidation of proposed Action Plan Requirements into logical Action Plan groupings for efficiency of resolution; categorization of Action Plans according to severity of the hazards represented by the findings; provision of a basis for long-range planning and issues management; documentation of the status of the proposed corrective actions; establishment of traceability of the corrective action to the original problem or issue; and integration of these plans into the existing ES ampersand H structure. The Action Plans in this report are an intermediate step between the identification of a problem or a finding in the PTTSA Report and the execution of the solution. They consist of requirements for solution, proposed actions, and an estimate of the time and (where applicable) resources required to develop the solution. This report is an input to the process of planning, resource commitment, development, testing, implementation, and maintenance of problem resolution. 2 figs

  13. Waste Isolation Pilot Plant disposal phase final supplemental environmental impact statement. Volume 2: Appendices

    International Nuclear Information System (INIS)

    1997-09-01

    The purpose of the Waste Isolation Pilot Plant Disposal Final Supplemental Environmental Impact Statement (SEIS-II) is to provide information on environmental impacts regarding the Department of Energy's (DOE) proposed disposal operations at WIPP. The Proposed Action describes the treatment and disposal of the Basic inventory of TRU waste over a 35-year period. The Action Alternatives proposed the treatment of the Basic Inventory and an Additional Inventory as well as the transportation of the treated waste to WIPP for disposal over a 150- to 190-year period. The three Action Alternatives include the treatment of TRU waste at consolidation sites to meet WIPP planning-basic Waste Acceptance Criteria, the thermal treatment of TRU waste to meet Land Disposal Restrictions, and the treatment of TRU waste by a shred and grout process. SEIS-II evaluates environmental impacts resulting from the various treatment options; the transportation of TRU waste to WIPP using truck, a combination of truck and regular rail service, and a combination of truck and dedicated rail service; and the disposal of this waste in the repository. Evaluated impacts include those to the general environment and to human health. Additional issues associated with the implementation of the alternatives are discussed to provide further understanding of the decisions to be reached and to provide the opportunity for public input on improving DOE's Environmental Management Program. This volume contains the following appendices: Waste inventory; Summary of the waste management programmatic environmental impact statement and its use in determining human health impacts at treatment sites; Air quality; Life-cycle costs and economic impacts; Transportation; Human health; Facility accidents; Long-term consequence analysis for proposed action and action alternatives; Long-term consequence analysis for no action alternative 2; and Updated estimates of the DOE's transuranic waste volumes

  14. 75 FR 45145 - Notice of Submission of Proposed Information Collection to OMB Financial Statement of Corporate...

    Science.gov (United States)

    2010-08-02

    ... Proposed Information Collection to OMB Financial Statement of Corporate Applicant for Cooperative Housing.... This notice also lists the following information: Title of Proposal: Financial Statement of Corporate... which HUD determines the cooperative member and group capacity to meet the financial requirements of a...

  15. 17 CFR 210.3-09 - Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.

    Science.gov (United States)

    2010-04-01

    ... financial statements of subsidiaries not consolidated and 50 percent or less owned persons. (a) If any of... consolidated financial statements required by §§ 210.3-01 and 3-02. However, these separate financial... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Separate financial statements...

  16. 78 FR 14117 - Draft Environmental Impact Statement/Environmental Impact Report for Yolo Bypass Salmonid Habitat...

    Science.gov (United States)

    2013-03-04

    ...The Bureau of Reclamation and California Department of Water Resources intend to prepare an environmental impact statement/ environmental impact report (EIS/EIR) for the implementation of actions I.6.1 and I.7 identified in the National Marine Fisheries Service's 2009 Biological Opinion and Conference Opinion on the Long-term Operation of the Central Valley Project and State Water Project Reasonable and Prudent Alternative. These actions consist of salmonid habitat restoration efforts within the lower Sacramento River basin and fish passage through the Yolo Bypass. We are seeking suggestions and information on the alternatives and topics to be addressed and any other important issues related to the proposed action.

  17. 76 FR 36627 - Required Warnings for Cigarette Packages and Advertisements

    Science.gov (United States)

    2011-06-22

    ...The Food and Drug Administration (FDA) is amending its regulations to add a new requirement for the display of health warnings on cigarette packages and in cigarette advertisements. This rule implements a provision of the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) that requires FDA to issue regulations requiring color graphics, depicting the negative health consequences of smoking, to accompany the nine new textual warning statements required under the Tobacco Control Act. The Tobacco Control Act amends the Federal Cigarette Labeling and Advertising Act (FCLAA) to require each cigarette package and advertisement to bear one of nine new textual warning statements. This final rule specifies the color graphic images that must accompany each of the nine new textual warning statements.

  18. Corporate environmental policy statements in mainland China: to what extent do they conform to ISO 14000 documentation?

    Science.gov (United States)

    Chung, Shan Shan; Fryxell, Gerald E; Lo, Carlos W H

    2005-04-01

    For decades, industry has been the main source of pollution in China. Determined to make changes, the mainland Chinese authorities have decided to promote mechanisms that incorporate environmental concerns into the internal management of enterprises. This is manifested in the rapid adoption of the ISO14000 standards, including a significant increase in ISO14001 registrations in China. Thus, this study examined the environmental policy statements of 106 certified facilities in mainland China against a strict interpretation of the mandatory requirements of the ISO 14001:1996 standard and the nonmandatory ISO14004 requirements in order to shed some light on the implementation of environmental management systems in an emerging economic giant. It was decided to analyze the environmental policy statement because such a statement is a core element in the ISO system of environmental management of each facility and there are relatively clear and specific requirements on what an environmental policy statement shall include. An analysis of the contents of the environmental policy statements shows that conformance to the relevant requirements of both the mandatory ISO14001 standard and the nonmandatory ISO14004 standard is far from impressive and that the facilities in our sample seldom went beyond the minimum requirements. By using ISO14001 and ISO14004 conformance scores as the dependent variables, we found that conformity to ISO14001 and overall conformance to ISO14000 series can be explained to some extent by the degree of top management commitment, the experience with informal environmental management systems, and the form of ownership of the facilities.

  19. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its financial...

  20. Our actions in my mind: Motor imagery of joint action

    DEFF Research Database (Denmark)

    Vesper, Cordula; Knoblich, Günther; Sebanz, Natalie

    2014-01-01

    How do people imagine performing actions together? The present study investigated motor imagery of joint actions that requires integrating one's own and another's part of an action. In two experiments, individual participants imagined jumping alone or jointly next to an imagined partner. The joint...... condition required coordinating one's own imagined actions with an imagined partner's actions to synchronize landing times. We investigated whether the timing of participants' own imagined jumps would reflect the difference in jump distance to their imagined partner's jumps. The results showed...... of joint jumping. These findings link research on motor imagery and joint action, demonstrating that individuals are able to integrate simulations of different parts of a joint action....

  1. THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT

    OpenAIRE

    Danut Rada; Doina Rada

    2013-01-01

    The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 ...

  2. 7 CFR 1206.41 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1206.41 Section 1206.41... Financial statements. (a) As requested by the Department, the Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be...

  3. Compilation of the FY 2000 Army Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    .... The Chief Financial Officers Act of 1990 requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

  4. 75 FR 57005 - Notice of Availability of Draft Environmental Impact Statement and Public Hearings for the...

    Science.gov (United States)

    2010-09-17

    ... Statement and Public Hearings for the Proposed Energia Sierra Juarez U.S. Transmission Project (ESJ-U.S... Energia Sierra Juarez U.S. Transmission Line Project'' (DOE/EIS-0414) for public comment. DOE also... environmental impacts of DOE's proposed Federal action of issuing a Presidential permit to Energia Sierra Juarez...

  5. 77 FR 4582 - Certain Mobile Devices and Related Software Corrected Notice of Request for Statements on the...

    Science.gov (United States)

    2012-01-30

    ... INTERNATIONAL TRADE COMMISSION [Investigation No. 337-TA-750] Certain Mobile Devices and Related Software Corrected Notice of Request for Statements on the Public Interest AGENCY: U.S. International Trade Commission. ACTION: Correction to Notice. SUMMARY: This Notice corrects the notice in the same matter...

  6. 7 CFR 1218.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1218.51 Section 1218.51... § 1218.51 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a periodic basis. Each such financial statement shall include, but...

  7. THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT

    Directory of Open Access Journals (Sweden)

    Danut Rada

    2013-12-01

    Full Text Available The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 “international standard for certification measures”. In some cases, considering the request of the audit beneficiary, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial statements prepared in accordance with special purpose frameworks”.

  8. 26 CFR 1.6063-1 - Signing of returns, statements, and other documents made by partnerships.

    Science.gov (United States)

    2010-04-01

    ... partnership elections—(1) In general. For rules regarding the authority of a partner to sign a partnership... partnerships. (a) In general. Returns, statements, and other documents required to be made by partnerships... respect to the signing of powers of attorney, see paragraph (a)(2) of § 601.504 of this chapter (Statement...

  9. Objectives of Financial Statements. Report of the Study Group on the Objectives of Financial Statements.

    Science.gov (United States)

    American Inst. of Certified Public Accountants, New York, NY.

    This report discusses the objectives of financial statements. Emphasis is placed on the function of objectives; users, their goals, and their information needs; the primary enterprise goal and earning power; accountability and financial statements; financial statements--reporting on the goal attainment of business enterprises; financial…

  10. Advanced mixed waste treatment project draft environmental impact statement

    International Nuclear Information System (INIS)

    1998-07-01

    The AMWTP DEIS assesses the potential environmental impacts associated with four alternatives related to the construction and operation of a proposed waste treatment facility at the INEEL. Four alternatives were analyzed: The No Action Alternative, the Proposed Action, the Non-Thermal Treatment Alternative, and the Treatment and Storage Alternative. The proposed AMWTP facility would treat low-level mixed waste, alpha-contaminated low-level mixed waste, and transuranic waste in preparation for disposal. Transuranic waste would be disposed of at the Waste isolation Pilot Plant in New Mexico. Low-level mixed waste would be disposed of at an approval disposal facility depending on decisions to be based on DOE's Final Waste Management Programmatic Environmental Impact Statement. Evaluation of impacts on land use, socio-economics, cultural resources, aesthetic and scenic resources, geology, air resources, water resources, ecological resources, noise, traffic and transportation, occupational and public health and safety, INEEL services, and environmental justice were included in the assessment. The AMWTP DEIS identifies as the Preferred Alternative the Proposed Action, which is the construction and operation of the AMWTP facility

  11. 48 CFR 9903.202-6 - Adequacy of Disclosure Statement.

    Science.gov (United States)

    2010-10-01

    ... COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.202-6 Adequacy of Disclosure... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Adequacy of Disclosure Statement. 9903.202-6 Section 9903.202-6 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS...

  12. Teaching Philosophy Statements

    Science.gov (United States)

    Faryadi, Qais

    2015-01-01

    This article examines the rationale for my teaching philosophy. Using a personal perspective, I explain my objectives, mission, and vision in writing my philosophy of teaching statements. This article also creates a road map and reference points for educators who want to write their own teaching philosophy statements to help them make informed…

  13. Action Plan and Timetable for the Implementation of the ERC's Recommendations

    CERN Document Server

    2002-01-01

    Following the External Review Committee's (ERC) Report (CERN/2444) and Council's statement after the discussions in the June 2002 Committees, the Management presents in this document an Action Plan and a time table, aiming at coherent detailing and implementation of the recommendations of the ERC.

  14. Action Plan and Timetable for the Implementation of the ERC's Recommendations

    CERN Document Server

    2002-01-01

    Following the External Review Committee's (ERC) Report (CERN/2444) and Council's statement after the discussions in the June 2002 Committees, the Management presents in this document an Action Plan and a time table, aiming at coherent detailing and implementation of the recommendations of the ERC

  15. Western Area Power Administration combined power system financial statements, September 30, 1996 and 1995 (with independent auditors` report thereon)

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-01

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Western Area Power Administration`s (Western) combined financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statements. The auditors` report on Western`s internal control structure disclosed two new reportable conditions and discussed the status of an unresolved condition from prior years. The new conditions involved the write-off of aging accounts receivable and the understatement of interest expense for inactive construction work orders. These reportable conditions are not considered to be material weaknesses. Western concurred with the audit recommendations and is responsible for necessary corrective actions. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements as noted in the internal control report. The report also disclosed an additional reportable condition directed to the Bureau of Reclamation (Reclamation) which is not considered to be a material weakness. Reclamation concurred with the audit recommendation and is responsible for necessary corrective action. The auditors` report on Western`s compliance with laws and regulations disclosed two new instances of noncompliance involving interest charges on all construction costs funded with Federal appropriations and other capitalized costs. The report also discussed the status of one instance of noncompliance from prior years. Western provided concurrence and corrective action plans for all of these instances of noncompliance.

  16. 75 FR 5803 - Intent To Prepare an Environmental Impact Statement for the New Merced Wild and Scenic River...

    Science.gov (United States)

    2010-02-04

    ... DEPARTMENT OF THE INTERIOR National Park Service Intent To Prepare an Environmental Impact Statement for the New Merced Wild and Scenic River Comprehensive Management Plan Yosemite National Park, Mariposa and Madera Counties, CA ACTION: Notice of second extension of public scoping period. SUMMARY...

  17. 7 CFR Appendix to Subpart C of... - Accounting Methods and Procedures Required of All Borrowers

    Science.gov (United States)

    2010-01-01

    ... Television Services 105 Comprehensive Income—108 Consolidated Financial Statements 106 Cushion of Credit... statements even though this financial information is presented in the parent's consolidated statements. 2. In... consolidated financial statements in accordance with the requirements of Statement No. 94. These consolidated...

  18. Inspector General, DOD, Oversight of the Army Audit Agency Audit of the FY 2000 U.S. Army Corps of Engineers, Civil Works Program, Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    .... Office of Management and Budget Bulletin No. 01-02, "Audit Requirements for Federal Financial Statements," dated October 16, 2000, establishes the minimum requirements for audits of these financial statements...

  19. 17 CFR 229.1123 - (Item 1123) Servicer compliance statement.

    Science.gov (United States)

    2010-04-01

    ... 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation... officer's knowledge, based on such review, the servicer has fulfilled all of its obligations under the... servicing the pool assets, a separate servicer compliance statement is required from each servicer that...

  20. Compilation of the FY 2000 Navy Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to provide audited financial statements...

  1. FASB statement 121 and other accounting issues affecting reserves reporting; CD-ROM ed.

    Energy Technology Data Exchange (ETDEWEB)

    Rowden, K R [Currie Coopers and Lybrand, Toronto, ON (Canada)

    1996-03-01

    The provisions required by FASB 121, and their impact on oil and gas properties, were explained. This included the impact of FASB statement 121, accounting for the impairment of long-lived assets and for assets to be disposed of on oil and gas properties. A two-tiered approach to recognition and measurement was described, as well as how reserve estimates are used for measurement of impairment. Reserve reports were considered to be the basis for financial statement disclosure. Procedures for reporting of finding costs and acquisition costs according to FASB 69 were described, and the Securities and Exchange Commission (SEC) reporting requirements were summarized.

  2. Mission statement ENSI; Leitbild ENSI - Charte de l‘IFSN - Mission statement ENSI

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2014-02-15

    This short brochure summarises the goals of the Swiss Federal Nuclear Safety Inspectorate ENSI. ENSI is the independent supervisory authority for the nuclear sector in Switzerland. It operates in an environment that sets the highest requirements for supervision. The motto of the Mission Statement is the enhancement of safety aspects in nuclear installations. The brochure answers the following questions: What is ENSI? How does ENSI carry out supervision? How does ENSI act? How does ENSI manage? The paper lists ENSI’s four guiding principles: Being the independent supervisory authority for Switzerland’s nuclear plants, enhancement of nuclear safety through supervisory work, working as a team, setting an example.

  3. Proposed modifications to the Lower Mokelumne River Project, California: FERC Project No. 2916-004. Final environmental impact statement

    Energy Technology Data Exchange (ETDEWEB)

    1993-11-01

    This final environmental impact statement (FEIS) has been prepared for the Federal Energy Regulatory Commission (Commission) to consider modifications to the existing Lower Mokelumne River Project (LMRP) (FERC Project No. 2916-004) in California. Chinook salmon and steelhead trout populations in the lower Mokelumne River have experienced recent declines and fish kills associated, in part, with discharges from Camanche Dam. The California Department of Fish and Game and the California Sportfishing Protection Alliance have asked the Commission to investigate and correct these problems. A wide range of different mitigation actions has been proposed by parties participating in the scoping of this proceeding, and staff has evaluated these proposed actions in this assessment. The staff is recommending a combination of flow and non-flow modifications to the existing license, including new minimum flow and minimum pool elevation requirements at Camanche Reservoir, ramping rates on dam releases, interim attraction and out-migrant spike flows, instream habitat improvements, and a series of studies and monitoring to determine feasible means for solving off-site fish passage problems.

  4. EDF - Full-year results up in 2014, Solid performance in low-carbon energies, 2018 ambition reiterated. Annual results 2014. Consolidated financial statements 2014. Management report 2014 - Group results. Annual financial statements 2014

    International Nuclear Information System (INIS)

    Levy, Jean-Bernard

    2015-01-01

    As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2014 annual results, management report and Consolidated financial statements of the Group at 31 December 2014, as well as the 2014 activity report: Group EBITDA: euro 17.3 bn, +6.5% organic growth, +3.2% excluding Edison and the tariff catch-up. A record-setting performance by low-carbon energies: French nuclear output: 415.9 TWh, the second best performance of the last six years; French CO_2 emissions: 17 g/kWh, an all-time low; Renewable energy capacity under construction: 2.2 GW, an all-time high. Net income excluding non-recurring items: euro 4,852 m, +17.9%; Net income - Group share: euro 3,701 m, +5.2%; Net financial debt/EBITDA: 2.0x vs. 2.1x at 31 December 2013; Dividend proposed for 2014: euro 1.25 per share in cash, equivalent to a 52% pay-out ratio and 58% when excluding the tariff catch-up. Financial guidance for 2015: Group EBITDA: organic growth of 0 to 3%; Net financial debt/EBITDA: between 2x and 2.5x; Pay-out ratio of net income excluding non-recurring items post hybrid: 55% to 65%. 2018 ambition: Enhanced action plan on cash flow generation levers: EBITDA growth, CSPE balance, WCR action plan, control of net investments; Cash flow after dividends: positive in 2018. EDF's financial statements: Income statements; Balance sheets; Cash flow statements; Notes to the financial statements: Accounting principles and methods, Significant events and transactions, Regulatory events in 2014 with an impact on the financial statements, Sales, Operating subsidies, Reversals of provisions and depreciation, Other operating income

  5. THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES

    Directory of Open Access Journals (Sweden)

    Aprillia Aprillia

    2015-12-01

    Full Text Available Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with the real condition. The purpose of this research is to acquire a effectiveness of empirical proof of fraud triangle consisting of Pressure, Opportunity, and Rationalization in detecting financial statement fraud that are indicated by using Beneish Model. The sample of this research consists of 39 companies are indicated doing fraud and 57 companies aren’t indicated doing fraud listing at BEI (Bursa Efek Indonesia in 2012 – 2014. Test of this research uses logistic regression method. Based on the result and conclusion, this research shows that opportunity (independent commissioner ownership has significant effect to fraudulent financial statement while pressure (AGROW, financial target (ROA, and rationalization (Total accrual don’t have significant effect to fraudulent financial statement.

  6. Statement of nuclear incidents at nuclear installations

    International Nuclear Information System (INIS)

    2002-01-01

    The Health and Safety Executive (HSE) presents the statement of nuclear incidents at nuclear installations published under the Health and Safety Commission's powers derived from section 11 of the Health and Safety at Work, etc. Act 1974. INCIDENT 02/4/1. Harwell (United Kingdom Atomic Energy Authority) On 6 November 2002 during operations in a glove box in B220, the over pressure alarm sounded. The operators evacuated and shortly afterwards the airborne activity monitors also sounded. The building emergency arrangements for airborne activity alarms was initiated to ascertain the source and to manage the operations. An investigation by UKAEA confirmed that a release of Americium 241 into the working area had occurred at a quantity in excess of Schedule 8 column 4 of the Ionising Radiations Regulations 1999 (IRRs). A number of personnel have received intakes including the two operators and the health physics personnel who attended the event. The highest dose (up to 6 mSv.) was received by the Health Physics charge hand. UKAEA placed an embargo on the use of similar systems and have completed their own management investigation and produced an internal report. It concludes that the likely cause of the event was over-pressurisation of the vacuum equipment used in the process. The report also highlights improvements required to the ventilation system in the laboratory and adjoining areas. An action plan has been developed for this work and progress is being made. NIl has followed the UKAEA investigation and carried out its own study including a visit by a ventilation specialist. This has confirmed the problems with the ventilation system. It is a complex issue that may have a wider impact across the building. A letter has been sent to UKAEA detailing a series of short-term requirements and the need to review implications and produce a longer-term action plan. UKAEA is cooperating fully with these requirements. INCIDENT 02/4/2. Dounreay (United Kingdom Atomic Energy

  7. Statements of the church on the peaceful use of nuclear energy

    International Nuclear Information System (INIS)

    Feldhaus, S.

    1990-01-01

    Also the churches participated in the extensive discussion of energy politics effected in the FRG in the middle of the 70ies by the increased use of nuclear energy. There are a whole host of statements of the church, from general questions of energy supply to concrete yes/no statements on the further peaceful use of nuclear energy. Within the framework of a comparative analysis it has been tried to bring out of records the chronological order of statements on this subject made by both churches as well as by the ecumenical movement, the differences and common ground with regard to the analysis categories, the way the church sees herself, theological interpretations, ethical criteria and thus the requirements concerning energy politics based on these. The result shows that there are considerable differences of opinion between the Catholic and the Protestant Church about nuclear energy whereas the ecumenical statements constitute a real compromise as in the end the opinion of none of the two churches could gain full acceptance. (orig.) [de

  8. Revised draft Hanford remedial action environmental impact statement and comprehensive land-use plan

    International Nuclear Information System (INIS)

    1999-01-01

    This report evaluates the potential environmental impacts associated with implementing a comprehensive land-use plan for the Hanford Site for at least the next 50 years. With the exception of the required No-Action Alternative, each of the six alternatives presented represents a Tribal, Federal, state, or local agency's Preferred Alternative. Each alternative is presented separately. The DOE's Preferred Alternative anticipates multiple uses of the Hanford Site, including: consolidating waste management operations in the Central Plateau, allowing industrial development in the eastern and southern portions of the site, increasing recreational access to the Columbia River, and expanding the Saddle Mountain National Wildlife Refuge to include all of the Wahluke Slope (managed by the US Fish and Wildlife Service). The Hanford Site occupies 1,517 square kilometers (km 2 ) (586 square miles [mi 2 ]) in southeastern Washington. Today, the Hanford Site has diverse missions associated with environmental restoration, waste management, and science and technology. These missions have resulted in the growing need for a comprehensive, long-term approach to planning and development for the Site

  9. Puget Sound area electric reliability plan. Draft environmental impact statement

    Energy Technology Data Exchange (ETDEWEB)

    1991-09-01

    The Puget Sound Area Electric Reliability Plan Draft Environmental Impact Statement (DEIS) identifies the alternatives for solving a power system problem in the Puget Sound area. This Plan is undertaken by Bonneville Power Administration (BPA), Puget Sound Power & Light, Seattle City Light, Snohomish Public Utility District No. 1 (PUD), and Tacoma Public Utilities. The Plan consists of potential actions in Puget Sound and other areas in the State of Washington. A specific need exists in the Puget Sound area for balance between east-west transmission capacity and the increasing demand to import power generated east of the Cascades. At certain times of the year, there is more demand for power than the electric system can supply in the Puget Sound area. This high demand, called peak demand, occurs during the winter months when unusually cold weather increases electricity use for heating. The existing power system can supply enough power if no emergencies occur. However, during emergencies, the system will not operate properly. As demand grows, the system becomes more strained. To meet demand, the rate of growth of demand must be reduced or the ability to serve the demand must be increased, or both. The plan to balance Puget Sound`s power demand and supply has these purposes: The plan should define a set of actions that would accommodate ten years of load growth (1994--2003). Federal and State environmental quality requirements should be met. The plan should be consistent with the plans of the Northwest Power Planning Council. The plan should serve as a consensus guideline for coordinated utility action. The plan should be flexible to accommodate uncertainties and differing utility needs. The plan should balance environmental impacts and economic costs. The plan should provide electric system reliability consistent with customer expectations. 29 figs., 24 tabs.

  10. 78 FR 15007 - Notice of Open House-Draft Environmental Impact Statement for Revised Water Control Manuals for...

    Science.gov (United States)

    2013-03-08

    ... DEPARTMENT OF DEFENSE Department of the Army; Corps of Engineers Notice of Open House--Draft... AGENCY: Department of the Army, U.S. Army Corps of Engineers, DoD. ACTION: Notice of Open House meetings... conduct open house style meetings and accept comments on the Draft Environmental Impact Statement (DEIS...

  11. Decommissioning of the Shippingport Atomic Power Station. Draft environmental impact statement

    International Nuclear Information System (INIS)

    1981-10-01

    The US DOE proposes to decommission the Shippingport Atomic Power Station. This environmental impact statement analyzes possible decommissioning alternatives, evaluates potential environmental impacts associated with each alternative, and presents cost estimates for each alternative. The Department's preferred decommissioning alternative is immediate dismantlement. Other alternatives include no action, safe storage followed by deferred dismantlement, and entombment. The environmental impacts that are evaluated include those associated with occupational radiation dose, public radiation dose, handling and transporting of radioactive wastes, resource commitments, and socio-economic effects

  12. Final environmental statement related to operation of Indian Point Nuclear Generating Plant, Unit No. 3: (Docket No. 50-286): Volume 1

    International Nuclear Information System (INIS)

    1975-02-01

    The proposed action is the issuance of a license to consolidated Edison Company of New York, Inc., for the operation of the Indian Point Nuclear Generating Plant, Unit No. 3, located in the State of New York, Westchester County, Village of Buchanan, 24 miles north of the New York City boundary line. Although the present action is the issuance of an operating license for Unit No. 3, this Statement considers the environmental impacts from simultaneous operation of all three Units. A Final Environmental Statement has been issued for Unit No. 2. Furthermore, in view of the proximity to the Indian Point site of existing and presently proposed power plants on the Hudson River, the cumulative environmental benefits and impacts of the plants within a 30-mile reach of the river have been assessed. The proposed action is interreleated to other actions taken by other Federal agencies such as the Environmental Protection Agency, in regard to granting or denying application for discharge permits under the National Pollutant Discharge Elimination System (NPDES) instituted through the Federal Water Pollution Control Act Amendments of 1972, and the Federal Power Commission, in licensing of other facilities on the Hudson River. 128 figs., 210 tabs

  13. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  14. THE NEW EU ACCOUNTING DIRECTIVE – A COMPARATION OF REPORTING REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    MARIUS DEAC

    2014-05-01

    Full Text Available The adoption of Directive 2013/34/EU constitutes the materialization of a modernization process of the Directive 78/660/EEC and Directive 83/349/EEC that has started in 2009. The new accounting directive replaces the two accounting directives and sets the requirements for both individual and consolidated financial statements. It also introduces a new category of entities “micro-undertakings” in order to implement the requirements of Directive 2012/6/EU. The paper tries to summarize and compare the typologies of enterprises and groups defined in the old and new accounting directives as well as in the Romanian accounting system (RAS. It also compares the requirements of both the new and the old accounting directives as well as RAS regarding the structure and presentation of the annual financial statements. European Union (EU wide, about 99% of the enterprises fall into micro and small categories and might benefit from the simplifications of preparation and publication requirements of the annual financial statements. They will also be exempted from the requirements of auditing their financial statements. Only 1.21% of the enterprises in Europe will be classified as medium and large and will be required to prepare and publish a full set of annual financial statements and to audit their financial statements. If Romania will opt for reducing the administrative burdens for micro entities and implement simplifications for micro-entities as they were defined in the EU directive 2013/34/EU, the thresholds would have to be dramatically increased and many more enterprises will be reclassified as micro instead of small or medium enterprises.

  15. 75 FR 67391 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the West Coast Recycling...

    Science.gov (United States)

    2010-11-02

    ... a Draft Environmental Impact Statement for the West Coast Recycling Group Project in West Sacramento... (EIS/EIR) for the development of the West Coast Recycling Group project located at the Port of West... meeting date. SUPPLEMENTARY INFORMATION: Description of the Proposed Action The West Coast Recycling Group...

  16. The application of interactive worksheet to improve vocational students' ability to write financial statements

    Science.gov (United States)

    Larasati, Aisyah; Hajji, Apif Miftahul

    2017-09-01

    Vocational students in Culinary Department is required to mastering the ability on managing restaurant. One of the responsibility of the students while operating a training restaurant is writing financial statements. Most of the time, writing financial statements is the hardest part for students to be conducted in a training restaurant since the students have studied limited theory/courses on that topic. This research aims to explore the improvement of students' ability to write financial statements after the application of interactive worksheet by asking them to solve financial statements case study. This research is an experimental research. Three groups of samples are used in this research, in which each of the group consists of 74 students. The first group consists of the students who solve the case study without using any software/application, the second group solve the case study by using Microsoft excel, and the third group solve the case study by using the interactive worksheet application. The results show that the use of interactive worksheet significantly improve the students ability to solve the financial statement case study either in term of accuracy or time needed to write the financial statement.

  17. 18 CFR 706.410 - Confidentiality of statements.

    Science.gov (United States)

    2010-04-01

    ... use of information on the statements shall be limited to that necessary to carry out the purposes of... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.410 Confidentiality of statements. Each statement of employment and financial interests, and each supplementary...

  18. 48 CFR 52.247-6 - Financial Statement.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Financial Statement. 52....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in... furnish financial statements: Financial Statement (APR 1984) The offeror shall, upon request, promptly...

  19. The Wm. H. Zimmer Nuclear Power Station: Draft environmental statement (Docket No. 50-358)

    International Nuclear Information System (INIS)

    1976-10-01

    The proposed action is the issuance of an operating license to the Cincinnati Gas and Electric Company, the Columbus and Southern Ohio Electric Company, and the Dayton Power and Light Company for the startup and operation of the Wm. H. Zimmer Nuclear Power Station (Docket No. 50-358) (the station), located on the Ohio River in Clermont County, about 24 miles southeast of Cincinnati, Ohio. The information in this statement represents the second assessment of the environmental impact associated with the Zimmer Nuclear Power Station pursuant to the guidelines of the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Part 51 of the Commission's Regulations. After receipt of an application in 1970 to construct this plant, the staff carried out a review of impact that would occur during the plant's construction and operation. This evaluation was issued as a final environmental statement in September 1972. As the result of this environmental review, a safety review, an evaluation by the Advisory Committee on Reactor Safeguards, and a public hearing in Cincinnati, Ohio, the AEC (now NRC) issued a permit in October 1972 for the construction of Unit 1 of the Zimmer Nuclear Power Station. As of June 1976, the construction of the plant was 54% complete. With a proposed fuel-loading data of April 1978, the applicant has petitioned for license to operate Unit 1 and has submitted (September 1975) the required safety and environmental reports to substantiate this petition. 96 refs., 17 figs., 34 tabs

  20. 17 CFR Appendix B to Part 30 - Interpretative Statement With Respect to the Secured Amount Requirement Set Forth in § 30.7

    Science.gov (United States)

    2010-04-01

    ... foreign futures or foreign options customer without providing the Rule 1.55 risk disclosure statement or... a standardized risk disclosure statement to Rule 1.55(f) customers at the time of the account..., to provide a Rule 1.55 written risk disclosure to all customers, regardless of each customer's...

  1. Final environmental statement related to the operation of Millstone Nuclear Power Station, Unit No. 3 (Docket No. 50-423)

    International Nuclear Information System (INIS)

    1984-12-01

    This Final Environmental Statement contains the second assessment of the environmental impact associated with the operation of Millstone Nuclear Power Station, Unit 3, pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs. Land use and terrestrial and aquatic ecological impacts will be small. Operational impacts to historic and archeologic sites will be small. The effects of routine operations, energy transmission, and periodic maintenance of rights-of-way and transmission facilities should not jeopardize any populations of endangered or threatened species. No significant impacts are anticipated from normal operational releases of radioactivity. The risk of radiation exposure associated with accidental release of radioactivity is very low. The net socioeconomic effects of the project will be beneficial. On the basis of the analysis and evaluation set forth in this environmental statement, it is concluded that the action called for under NEPA and 10 CFR 51 is the issuance of an operating license for Millstone Nuclear Power Station, Unit 3. 101 references, 33 figures, 30 tables

  2. 46 CFR 504.7 - Environmental impact statements.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 9 2010-10-01 2010-10-01 false Environmental impact statements. 504.7 Section 504.7... POLICY ANALYSIS § 504.7 Environmental impact statements. (a) General. (1) An environmental impact... environmental impact statements. (1) A draft environmental impact statement (DEIS) will initially be prepared in...

  3. 22 CFR 216.7 - Environmental impact statements.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Environmental impact statements. 216.7 Section... Environmental impact statements. (a) Applicability. An Environmental Impact Statement shall be prepared when... Environmental Impact Statement relating to paragraph (a)(2) of this section shall comply with the CEQ...

  4. COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE

    Directory of Open Access Journals (Sweden)

    Nicolae ECOBICI

    2010-09-01

    Full Text Available In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements. Nowadays the two accounting systems, the French and Anglo-Saxon, tend to harmonize. I will present the convergences and the divergences between the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.

  5. Report: Audit of EPA’s Fiscal 2002 and 2001 Financial Statements

    Science.gov (United States)

    Report #2003-1-00045, January 29, 2003. We did not identify any inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

  6. GASB Statement No. 3 Guides Deposits, Investments.

    Science.gov (United States)

    Barker, Linda A.

    1986-01-01

    Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

  7. 27 CFR 5.40 - Statements of age and percentage.

    Science.gov (United States)

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF DISTILLED SPIRITS Labeling Requirements for... and of domestic or foreign whisky, whether or not mixed or blended, all of which is 4 years old or... age of the youngest whisky. The age statement shall read substantially as follows: “___ years old.” (2...

  8. 42 CFR 460.208 - Financial statements.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Financial statements. 460.208 Section 460.208... ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.208 Financial statements. (a... must submit a certified financial statement that includes appropriate footnotes. (2) The financial...

  9. Position Statement on Active Outdoor Play

    Science.gov (United States)

    Tremblay, Mark S.; Gray, Casey; Babcock, Shawna; Barnes, Joel; Costas Bradstreet, Christa; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William; Power, Marlene; Sandseter, Ellen Beate Hansen; Simon, Brenda; Brussoni, Mariana

    2015-01-01

    A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critical appraisal of the current literature and existing position statements, engagement of research experts (N = 9) and cross-sectorial individuals/organizations (N = 17), and an extensive stakeholder consultation process (N = 1908). More than 95% of the stakeholders consulted strongly agreed or somewhat agreed with the Position Statement; 14/17 participating individuals/organizations endorsed it; and over 1000 additional individuals and organizations requested their name be listed as a supporter. The final Position Statement on Active Outdoor Play states: “Access to active play in nature and outdoors—with its risks— is essential for healthy child development. We recommend increasing children’s opportunities for self-directed play outdoors in all settings—at home, at school, in child care, the community and nature.” The full Position Statement provides context for the statement, evidence supporting it, and a series of recommendations to increase active outdoor play opportunities to promote healthy child development. PMID:26062040

  10. Position Statement on Active Outdoor Play.

    Science.gov (United States)

    Tremblay, Mark S; Gray, Casey; Babcock, Shawna; Barnes, Joel; Bradstreet, Christa Costas; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William; Power, Marlene; Sandseter, Ellen Beate Hansen; Simon, Brenda; Brussoni, Mariana

    2015-06-08

    A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3-12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critical appraisal of the current literature and existing position statements, engagement of research experts (N=9) and cross-sectorial individuals/organizations (N=17), and an extensive stakeholder consultation process (N=1908). More than 95% of the stakeholders consulted strongly agreed or somewhat agreed with the Position Statement; 14/17 participating individuals/organizations endorsed it; and over 1000 additional individuals and organizations requested their name be listed as a supporter. The final Position Statement on Active Outdoor Play states: "Access to active play in nature and outdoors--with its risks--is essential for healthy child development. We recommend increasing children's opportunities for self-directed play outdoors in all settings--at home, at school, in child care, the community and nature." The full Position Statement provides context for the statement, evidence supporting it, and a series of recommendations to increase active outdoor play opportunities to promote healthy child development.

  11. Position Statement on Active Outdoor Play

    Directory of Open Access Journals (Sweden)

    Mark S. Tremblay

    2015-06-01

    Full Text Available A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky outdoor play. The Position Statement development process was informed by two systematic reviews, a critical appraisal of the current literature and existing position statements, engagement of research experts (N = 9 and cross-sectorial individuals/organizations (N = 17, and an extensive stakeholder consultation process (N = 1908. More than 95% of the stakeholders consulted strongly agreed or somewhat agreed with the Position Statement; 14/17 participating individuals/organizations endorsed it; and over 1000 additional individuals and organizations requested their name be listed as a supporter. The final Position Statement on Active Outdoor Play states: “Access to active play in nature and outdoors—with its risks— is essential for healthy child development. We recommend increasing children’s opportunities for self-directed play outdoors in all settings—at home, at school, in child care, the community and nature.” The full Position Statement provides context for the statement, evidence supporting it, and a series of recommendations to increase active outdoor play opportunities to promote healthy child development.

  12. Final environmental statement related to the operation of Midland Plant, Units 1 and 2. Docket Nos. 50-329 and 50-330, Consumers Power Company

    International Nuclear Information System (INIS)

    1982-07-01

    This final environmental statement contains the second assessment of the environmental impact associated with operation of the Midland Plant, Units 1 and 2 pursuant to the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Part 51, as amended, of the NRC's regulations. This statement examines: the purpose and need for the Midland project, alternatives to the project, the affected environment, environment consequences and mitigating actions, and environmental and economic benefits and costs

  13. Draft Environmental Statement related to the operation of Vogtle Electric Generating Plant, Units 1 and 2 (Docket Nos. 50-424 and 50-425)

    International Nuclear Information System (INIS)

    1984-10-01

    This Draft Environmental Statement contains an assessment of the environmental impact associated with the operation of the Vogtle Electric Generating Plant, Units 1 and 2, pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, part 51 (10 CFR 51), as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environmental impacts, environmental consequences and mitigating actions, and environmental and economic benefits and costs associated with station operation

  14. 76 FR 34075 - Statement of Organization, Functions, and Delegations of Authority

    Science.gov (United States)

    2011-06-10

    ... departmental regulations governing personal property, transportation, shipping, and fleet management; (2.../Offices on property, transportation, shipping, and fleet management; (4) determines the requirement for... follows: Delete in their entirety the title and the functional statement for the Materiel Management...

  15. 15 CFR 310.4 - Action on application.

    Science.gov (United States)

    2010-01-01

    ... applications by the Director, complete with all exhibits required by § 310.3. (2) The financial plans of the... understanding of the issues which require clarification. The Director or Examiner shall impress upon the parties... that might have been raised by the application. (f) Statements of interested parties may be presented...

  16. 7 CFR 4280.140 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4280.140 Section 4280.140... Efficiency Improvements Program Section B. Guaranteed Loans § 4280.140 Financial statements. (a) The... financial statements, at its sole discretion when the Agency is concerned about the applicant's credit risk. ...

  17. 40 CFR 156.68 - First aid statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 23 2010-07-01 2010-07-01 false First aid statement. 156.68 Section... aid statement. (a) Product as sold and distributed. Each product must bear a first aid statement if... with water prior to use, the label may also include a statement describing how the first aid measures...

  18. RCRA corrective action determination of no further action

    International Nuclear Information System (INIS)

    1996-06-01

    On July 27, 1990, the U.S. Environmental Protection Agency (EPA) proposed a regulatory framework (55 FR 30798) for responding to releases of hazardous waste and hazardous constituents from solid waste management units (SWMUs) at facilities seeking permits or permitted under the Resource Conservation and Recovery Act (RCRA). The proposed rule, 'Corrective Action for Solid Waste Management Units at Hazardous Waste Facilities', would create a new Subpart S under the 40 CFR 264 regulations, and outlines requirements for conducting RCRA Facility Investigations, evaluating potential remedies, and selecting and implementing remedies (i.e., corrective measures) at RCRA facilities. EPA anticipates instances where releases or suspected releases of hazardous wastes or constituents from SWMUs identified in a RCRA Facility Assessment, and subsequently addressed as part of required RCRA Facility Investigations, will be found to be non-existent or non-threatening to human health or the environment. Such releases may require no further action. For such situations, EPA proposed a mechanism for making a determination that no further corrective action is needed. This mechanism is known as a Determination of No Further Action (DNFA) (55 FR 30875). This information Brief describes what a DNFA is and discusses the mechanism for making a DNFA. This is one of a series of Information Briefs on RCRA corrective action

  19. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  20. Analysis on descriptions of precautionary statements in package inserts of medicines

    Directory of Open Access Journals (Sweden)

    Tsuchiya F

    2012-02-01

    as the actions described in the statement, the flag to express an order or interdiction, the subject to be ordered, and the timing.Keywords: medical safety, drug information, package insert, drug database, text mining

  1. SUBSEQUENT EVENTS AND THEIR IMPORTANCE IN DRAWING UP ANNUAL FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2014-07-01

    Full Text Available Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or provide information to users absolutely necessary for their decisions. Accounting treatment in this situation is provided for by International Standard of Accounting ISA 10 “Events after the Reporting Period”, whose provisions are taken to a large extent in national accounting standards. For financial auditor, investigating how the subsequent events are presented in the financial statements shall constitute a procedural obligation. Auditor`s procedure is based on the provisions of an specific International Standard on Auditing, ISA 560 “Subsequent events”. He shall be required to satisfy itself that in the financial statements shall be presented all treatment and appropriate information concerning subsequent events.

  2. 7 CFR 1209.239 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1209.239 Section 1209.239..., AND CONSUMER INFORMATION ORDER Rules and Regulations General § 1209.239 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a...

  3. 7 CFR 29.2 - Policy statement.

    Science.gov (United States)

    2010-01-01

    ... INSPECTION Policy Statement and Regulations Governing the Extension of Tobacco Inspection and Price Support Services to New Markets and to Additional Sales on Designated Markets § 29.2 Policy statement. Inspection... 7 Agriculture 2 2010-01-01 2010-01-01 false Policy statement. 29.2 Section 29.2 Agriculture...

  4. 7 CFR 29.9402 - Policy statement.

    Science.gov (United States)

    2010-01-01

    ... INSPECTION Policy Statement and Regulations Governing Availability of Tobacco Inspection and Price Support Services to Flue-Cured Tobacco on Designated Markets § 29.9402 Policy statement. The sets of inspectors... 7 Agriculture 2 2010-01-01 2010-01-01 false Policy statement. 29.9402 Section 29.9402 Agriculture...

  5. 77 FR 20749 - Investment Company Advertising: Target Date Retirement Fund Names and Marketing

    Science.gov (United States)

    2012-04-06

    ... Names and Marketing AGENCY: Securities and Exchange Commission. ACTION: Proposed rule; reopening of... use of the fund's name in marketing materials; require marketing materials for target date retirement... a statement that would highlight the fund's final asset allocation; require a statement in marketing...

  6. 14 CFR 3.5 - Statements about products, parts, appliances and materials.

    Science.gov (United States)

    2010-01-01

    ..., appliances and materials. 3.5 Section 3.5 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION DEFINITIONS GENERAL REQUIREMENTS § 3.5 Statements about products, parts, appliances... product, part, appliance or material. (b) Prohibition against fraudulent and intentionally false...

  7. Corrective Action Investigation Plan for Corrective Action Unit 204: Storage Bunkers, Nevada Test Site, Nevada (December 2002, Revision No.: 0), Including Record of Technical Change No. 1

    Energy Technology Data Exchange (ETDEWEB)

    NNSA/NSO

    2002-12-12

    The Corrective Action Investigation Plan contains the U.S. Department of Energy, National Nuclear Security Administration Nevada Operations Office's approach to collect the data necessary to evaluate corrective action alternatives appropriate for the closure of Corrective Action Unit (CAU) 204 under the Federal Facility Agreement and Consent Order. Corrective Action Unit 204 is located on the Nevada Test Site approximately 65 miles northwest of Las Vegas, Nevada. This CAU is comprised of six Corrective Action Sites (CASs) which include: 01-34-01, Underground Instrument House Bunker; 02-34-01, Instrument Bunker; 03-34-01, Underground Bunker; 05-18-02, Chemical Explosives Storage; 05-33-01, Kay Blockhouse; 05-99-02, Explosive Storage Bunker. Based on site history, process knowledge, and previous field efforts, contaminants of potential concern for Corrective Action Unit 204 collectively include radionuclides, beryllium, high explosives, lead, polychlorinated biphenyls, total petroleum hydrocarbons, silver, warfarin, and zinc phosphide. The primary question for the investigation is: ''Are existing data sufficient to evaluate appropriate corrective actions?'' To address this question, resolution of two decision statements is required. Decision I is to ''Define the nature of contamination'' by identifying any contamination above preliminary action levels (PALs); Decision II is to ''Determine the extent of contamination identified above PALs. If PALs are not exceeded, the investigation is completed. If PALs are exceeded, then Decision II must be resolved. In addition, data will be obtained to support waste management decisions. Field activities will include radiological land area surveys, geophysical surveys to identify any subsurface metallic and nonmetallic debris, field screening for applicable contaminants of potential concern, collection and analysis of surface and subsurface soil samples from biased locations

  8. 78 FR 4134 - Notice of Intent To Prepare An Environmental Impact Statement (EIS) On the Proposal To Relocate...

    Science.gov (United States)

    2013-01-18

    ... Proposal To Relocate the 18th Aggressor Squadron From Eielson Air Force Base (EAFB), Alaska to Joint Base... Eielson AFB, AK AGENCY: Pacific Air Forces, United States Air Force, DOD. ACTION: Notice of Intent... Statement (EIS) considering a proposal to relocate the 18th Aggressor Squadron from Eielson AFB to Joint...

  9. Final environmental impact statement. Management of commercially generated radioactive waste. Volume 1 of 3

    Energy Technology Data Exchange (ETDEWEB)

    1980-10-01

    This EIS analyzes the significant environmental impacts that could occur if various technologies for management and disposal of high-level and transuranic wastes from commercial nuclear power reactors were to be developed and implemented. This EIS will serve as the environmental input for the decision on which technology, or technologies, will be emphasized in further research and development activities in the commercial waste management program. The action proposed in this EIS is to (1) adopt a national strategy to develop mined geologic repositories for disposal of commercially generated high-level and transuranic radioactive waste (while continuing to examine subseabed and very deep hole disposal as potential backup technologies) and (2) conduct a R and D program to develop such facilities and the necessary technology to ensure the safe long-term containment and isolation of these wastes. The Department has considered in this statement: development of conventionally mined deep geologic repositories for disposal of spent fuel from nuclear power reactors and/or radioactive fuel reprocessing wastes; balanced development of several alternative disposal methods; and no waste disposal action. This EIS reflects the public review of and comments offered on the draft statement. Included are descriptions of the characteristics of nuclear waste, the alternative disposal methods under consideration, and potential environmental impacts and costs of implementing these methods. Because of the programmatic nature of this document and the preliminary nature of certain design elements assumed in assessing the environmental consequences of the various alternatives, this study has been based on generic, rather than specific, systems. At such time as specific facilities are identified for particular sites, statements addressing site-specific aspects will be prepared for public review and comment.

  10. Final environmental impact statement. Management of commercially generated radioactive waste. Volume 1 of 3

    International Nuclear Information System (INIS)

    1980-10-01

    This EIS analyzes the significant environmental impacts that could occur if various technologies for management and disposal of high-level and transuranic wastes from commercial nuclear power reactors were to be developed and implemented. This EIS will serve as the environmental input for the decision on which technology, or technologies, will be emphasized in further research and development activities in the commercial waste management program. The action proposed in this EIS is to (1) adopt a national strategy to develop mined geologic repositories for disposal of commercially generated high-level and transuranic radioactive waste (while continuing to examine subseabed and very deep hole disposal as potential backup technologies) and (2) conduct a R and D program to develop such facilities and the necessary technology to ensure the safe long-term containment and isolation of these wastes. The Department has considered in this statement: development of conventionally mined deep geologic repositories for disposal of spent fuel from nuclear power reactors and/or radioactive fuel reprocessing wastes; balanced development of several alternative disposal methods; and no waste disposal action. This EIS reflects the public review of and comments offered on the draft statement. Included are descriptions of the characteristics of nuclear waste, the alternative disposal methods under consideration, and potential environmental impacts and costs of implementing these methods. Because of the programmatic nature of this document and the preliminary nature of certain design elements assumed in assessing the environmental consequences of the various alternatives, this study has been based on generic, rather than specific, systems. At such time as specific facilities are identified for particular sites, statements addressing site-specific aspects will be prepared for public review and comment

  11. Corporate Information Management Financial Statements

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1995-01-01

    The audit objective was to determine whether the OASD(C31) methods for preparing FY 1996 CIM, general purpose financial statements will result in auditable and complete general purpose financial statements...

  12. The Process for the Formulation of the International Telehealth Position Statement for Occupational Therapy

    Science.gov (United States)

    JACOBS, KAREN; CASON, JANA; MCCULLOUGH, ANN

    2015-01-01

    The World Federation of Occupational Therapists (WFOT) consists of 84 member organizations representing over 420,000 occupational therapists internationally (WFOT, 2014). In 2014, WFOT published the WFOT Telehealth Position Statement on the use of telehealth in occupational therapy. The process for the formulation of the official document involved reviewing WFOT member organizations’ telehealth position statements and data collected from a survey sent to member organizations’ delegates in April 2014. Qualitative data from 39 countries yielded factors to consider in five key areas: licensure/registration requirements, the cost of technology, privacy and security, reimbursement/payment models, and other issues (e.g., need for collaboration/transfer of knowledge, client selection, provider competencies, standard of care). The WFOT Telehealth Position Statement addressed each of these areas. The collaborative effort resulting in the development of the WFOT Telehealth Position Statement serves as a model for other international organizations. PMID:27563380

  13. Final environmental statement for selection of the preferred closed cycle cooling system at Indian Point Unit No. 3, Docket No. 50-286

    International Nuclear Information System (INIS)

    1979-12-01

    The environmental statement includes information concerning the alternative closed cycle cooling systems; schedule and permits; environmental impacts of feasible alternative closed cycle cooling systems; socio-economic impact of closed cycle cooling systems; and evaluation of proposed action

  14. Final Environmental Statement related to the operation of Wolf Creek Generating Station, Unit No. 1. Docket No. STN 50-482, Kansas Gas and Electric Company, et al

    International Nuclear Information System (INIS)

    1982-06-01

    This final environmental statement contains the second assessment of the environmental impact associated with operation of Wolf Creek Generating Station Unit 1 pursuant to the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Part 51, as amended, of the NRC's regulations. This statement examines: the affected environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs. Land use and terrestrial- and aquatic-ecological impacts will be small. Air-quality impacts will also be small. However, steam fog from the station's cooling lake has the potential for reducing visibility over nearby roads and bridges. A fog-monitoring program for roads and bridges near the lake has been recommended. Impacts to historic and prehistoric sites will be negligible. Chemical discharges to the Neosho River are expected to have no appreciable impacts on water quality under normal conditions and will be required to meet conditions of the station's NPDES permit. The effects of routine operations, energy transmission, and periodic maintenance of rights-of-way and transmission line facilities should not jeopardize any populations of endangered or threatened species. No significant impacts are anticipated from normal operational releases of radioactivity. The risk associated with accidental radiation exposure is very low. The net socioeconomic effects of the project will be beneficial. The action called for is the issuance of an operating license for the Wolf Creek Generating Station Unit 1

  15. Uranium Mill Tailings Remedial Action Program. Annual status report

    International Nuclear Information System (INIS)

    1984-12-01

    The Uranium Mill Tailings Remedial Action (UMTRA) Project FY 1984 major accomplishments are summarized. Twenty-five percent of the processing site remedial actions at Canonsburg, PA, were completed. Remedial action on 118 vicinity properties at four designated locations were initiated and survey and inclusion activities on a total of 420 vicinity properties were completed. The Environmental Impact Statement (EIS) for Salt Lake City, UT, and the Environmental Assessment (EA) for Shiprock, NM were published, and the preliminary draft EIS for Durango, CO, was prepared. Remedial Action Plans (RAPs) for Salt Lake City, UT, and Shiprock, NM were completed, and draft RAPs for Gunnison, CO, and Riverton, WY were prepared. Cooperative agreements with Oregon, Wyoming, and South Dakota were executed, and the Utah cooperative agreement was modified to assign the construction management responsibility to the state. An Interagency Agreement with TVA for disposal of the Edgemont vicinity property material was executed

  16. Connecting Requirements to Architecture and Analysis via Model-Based Systems Engineering

    Science.gov (United States)

    Cole, Bjorn F.; Jenkins, J. Steven

    2015-01-01

    In traditional systems engineering practice, architecture, concept development, and requirements development are related but still separate activities. Concepts for operation, key technical approaches, and related proofs of concept are developed. These inform the formulation of an architecture at multiple levels, starting with the overall system composition and functionality and progressing into more detail. As this formulation is done, a parallel activity develops a set of English statements that constrain solutions. These requirements are often called "shall statements" since they are formulated to use "shall." The separation of requirements from design is exacerbated by well-meaning tools like the Dynamic Object-Oriented Requirements System (DOORS) that remained separated from engineering design tools. With the Europa Clipper project, efforts are being taken to change the requirements development approach from a separate activity to one intimately embedded in formulation effort. This paper presents a modeling approach and related tooling to generate English requirement statements from constraints embedded in architecture definition.

  17. Statement of the IRSN on compensatory arrangements made by the Ionisos company after the significant event which occurred on June the 22, 2009 in the Pouzauges ionization installation (INB n.146)

    International Nuclear Information System (INIS)

    2010-01-01

    This reports exposes the IRSN's opinion (the French Nuclear safety and radioprotection institute) on the actions undertaken by the Ionisos Company after a first statement issued by the IRSN after a significant event which occurred in June 2009. These actions are concerning a personnel access door and the conveyor access doors to the ionizing cell. For the first problem, the IRSN considers the solution adopted by Ionisos as a temporary one and proposes a better one which is recommended to be implemented as soon as possible. For the second one, despite statements by Ionisos on the impossibility for a person to access the ionizing cell, the IRSN states that such risk of intrusion exists and recommends actions and procedures to avoid it

  18. Financial statements and the discharging of financial accountability of ordinary public schools in South Africa

    Directory of Open Access Journals (Sweden)

    Frank Doussy

    2014-10-01

    Full Text Available The Schools Act, 84 of 1996 (section 42(b, requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43 and according to section 43(6, “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.

  19. Effects of the Memorization of Rule Statements on Performance, Retention, and Transfer in a Computer-Based Learning Task.

    Science.gov (United States)

    Towle, Nelson J.

    Research sought to determine whether memorization of rule statements before, during or after instruction in rule application skills would facilitate the acquisition and/or retention of rule-governed behavior as compared to no-rule statement memorization. A computer-assisted instructional (CAI) program required high school students to learn to a…

  20. Be Vigilant on Financial Statements.

    Science.gov (United States)

    Freed, DeBow

    2002-01-01

    Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)

  1. Prisoner Fasting as Symbolic Speech: The Ultimate Speech-Action Test.

    Science.gov (United States)

    Sneed, Don; Stonecipher, Harry W.

    The ultimate test of the speech-action dichotomy, as it relates to symbolic speech to be considered by the courts, may be the fasting of prison inmates who use hunger strikes to protest the conditions of their confinement or to make political statements. While hunger strikes have been utilized by prisoners for years as a means of protest, it was…

  2. 32 CFR Enclosure 1 - Requirements for Environmental Considerations-Global Commons

    Science.gov (United States)

    2010-07-01

    ... for a particular action. The assessment should be brief and concise but should include sufficient... it significantly harms the environment of the global commons. As a minimum, the assessment should... the global commons, an environmental impact statement, as described below, will be prepared to enable...

  3. 75 FR 63113 - Financial Resources Requirements for Derivatives Clearing Organizations

    Science.gov (United States)

    2010-10-14

    ...\\ For example, the positions of each clearing member would be margined separately and would be stress... of debt, externally forced revisions of its operations, or similar actions.\\13\\ \\13\\ See American Institute of Certified Public Accountants Auditing Standards Board Statement of Auditing Standards No. 59...

  4. 17 CFR 270.8b-16 - Amendments to registration statement.

    Science.gov (United States)

    2010-04-01

    ... company's investment objectives or policies (described in Item 8.2 of Form N-2) that have not been... (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.8b-16 Amendments to registration statement. (a) Every registered management investment company which is required to file a semi-annual report...

  5. Hinkley Point 'C' power station public inquiry: outline statement of case

    International Nuclear Information System (INIS)

    1988-05-01

    This outline statement relates to the public inquiry to be held into the planning application by the Central Electricity Generating Board (CEGB) to construct a 1200 MW Pressurized Water Reactor (PWR) power station at Hinkley Point (Hinkley Point ''C'') in the United Kingdom, adjacent to an existing nuclear power station. The inquiry will consider economic, safety, environmental and planning matters relevant to the application and the implications for agriculture and local amenities of the re-aligning of two 400 kV overhead transmission lines. The outline statement contains submissions on: policy contest and approach; the requirement for Hinkley Point ''C''; design and safety; local issues. (UK)

  6. 10 CFR 51.29 - Scoping-environmental impact statement and supplement to environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Scoping-environmental impact statement and supplement to environmental impact statement. 51.29 Section 51.29 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED... Environmental Policy Act-Regulations Implementing Section 102(2) Scoping § 51.29 Scoping-environmental impact...

  7. 12 CFR 221.115 - Accepting a purpose statement through the mail without benefit of face-to-face interview.

    Science.gov (United States)

    2010-01-01

    ... wishes to obtain the required purpose statement by mail rather than by a face-to-face interview. Personal... without benefit of face-to-face interview. 221.115 Section 221.115 Banks and Banking FEDERAL RESERVE...) Interpretations § 221.115 Accepting a purpose statement through the mail without benefit of face-to-face interview...

  8. 40 CFR 156.78 - Precautionary statements for physical or chemical hazards.

    Science.gov (United States)

    2010-07-01

    ... Hazards” warning statement. The graphic symbol must be no smaller than twice the size of the first... (CONTINUED) PESTICIDE PROGRAMS LABELING REQUIREMENTS FOR PESTICIDES AND DEVICES Human Hazard and...) A total release fogger is defined as a pesticide product in a pressurized container designed to...

  9. 40 CFR Table 3 to Subpart IIIii of... - Work Practice Standards-Required Actions for Liquid Mercury Spills and Accumulations and Hydrogen...

    Science.gov (United States)

    2010-07-01

    ... Actions for Liquid Mercury Spills and Accumulations and Hydrogen and Mercury Vapor Leaks 3 Table 3 to... Standards—Required Actions for Liquid Mercury Spills and Accumulations and Hydrogen and Mercury Vapor Leaks... cell back into service until the leaking equipment is repaired. 3. A decomposer or hydrogen system...

  10. FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

    OpenAIRE

    DUMITRU FRANCA; MORARU MARIA

    2012-01-01

    Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration of assumption of responsibility by the leadership of the legal person for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose. Annual financial statements are prepared in a clear manner and should be consistent with the provisions ...

  11. Final environmental statement related to the operation of Clinton Power Station, Unit No. 1. Docket No. 50-461

    International Nuclear Information System (INIS)

    1982-05-01

    This final environmental statement contains the second assessment of the environmental impact associated with operation of Clinton Power Station Unit 1 pursuant to the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Part 51, as amended, of the NRC's regulations. This statement examines: the affected environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs. Land-use and terrestrial- and aquatic-ecological impacts will be small. Air-quality impacts will also be small. However, steam fog from the station's cooling lake has the potential for reducing visibility over nearby roads and bridges. A fog-monitoring program for roads and ridges near the lake has been recommended. Impacts to historic and prehistoric sites will be negligible. Chemical discharges to Lake Clinton and Salt Creek are expected to have no appreciable impacts on water quality under normal conditions and will be required to meet conditions of the station's NPDES permit. The hydrothermal analyses indicate that under certain meteorological conditions (1-in-50-year drought), the plant would have to be operated at reduced power levels in order to meet the thermal standards established by the Illinois Pollution Control Board Order PCB 81-82. The effects of routine operations, energy transmission, and periodic maintenance of rights-of-way and transmission line facilties should not jeopardize any populations of endangered or threatened species. No significant impacts are anticipated from normal operational releases of radioactivity. Contentions associated with environmental issues accepted during the operating-license hearing are related to assessment of effects of low-level radiation. The net socioeconomic effects of the project will be beneficial. The action called for is the issuance of an operating license for Unit 1 of Clinton

  12. RCRA corrective action ampersand CERCLA remedial action reference guide

    International Nuclear Information System (INIS)

    1994-07-01

    This reference guide provides a side-by-side comparison of RCRA corrective action and CERCLA Remedial Action, focusing on the statutory and regulatory requirements under each program, criterial and other factors that govern a site's progress, and the ways in which authorities or requirements under each program overlap and/or differ. Topics include the following: Intent of regulation; administration; types of sites and/or facilities; definition of site and/or facility; constituents of concern; exclusions; provisions for short-term remedies; triggers for initial site investigation; short term response actions; site investigations; remedial investigations; remedial alternatives; clean up criterial; final remedy; implementing remedy; on-site waste management; completion of remedial process

  13. Final environmental statement related to the operation of Braidwood Station, Units 1 and 2 (Docket Nos. STN 50-456 and STN 50-457)

    International Nuclear Information System (INIS)

    1984-06-01

    This Final Environmental Statement contains the second assessment of the environmental impact associated with the operation of Braidwood Station, Units 1 and 2, pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs. Land use and terrestrial and aquatic ecological impacts will be small. Operational impacts to historic and archeologic sites will be moderate. The effects of routine operations, energy transmission, and periodic maintenance of rights of way and transmission facilities should not jeopardize any populations of endangered or threatened species. No significant impacts are anticipated from normal operational releases of radioactivity. The risk of radiation exposure associated with accidental release of radioactivity is very low. The net socioeconomic effects of the project will be beneficial. On the basis of the analysis and evaluation set forth in this environmental statement, it is concluded that the action called for under NEPA and 10 CFR 51 is the issuance of operating licenses for Braidwood Station, Units 1 and 2. 27 figures, 23 tables

  14. Draft environmental statement related to the operation of Braidwood Station, Units 1 and 2 (Docket Nos. STN 50-456 and STN 50-457)

    International Nuclear Information System (INIS)

    1983-12-01

    The Draft Environment Statement contains the second assessment of the environmental impact associated with the operation of Braidwood Station, Units 1 and 2, pursuant to the National Environmental Policy Act of 1969 (NEPA) and Title 10 of the Code of Federal Regulations, Part 51, as amended, of the Nuclear Regulatory Commission regulations. This statement examines the environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs. Land use and terrestrial and aquatic ecological impacts will be small. Operational impacts to historic and archeologic sites will be negligible. The effects of routine operations, energy transmission, and periodic maintenance of rights of way and transmission facilities should not jeopardize any populations of endangered or threatened species. No significant impacts are anticipated from normal operational releases of radioactivity. The risk of radiation exposure associated with accidental release of radioactivity is very low. The net socioeconomi effects of the project will be beneficial. On the basis of the analysis and evaluation set forth in this environmental statement, it is concluded that the action called for under NEPA and 10 CFR 51 is the issuance of operating licenses for Braidwood Station, Units 1 and 2

  15. 46 CFR 403.300 - Financial reporting requirements.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...

  16. Thought action fusion: can it be corrected?

    Science.gov (United States)

    Zucker, Bonnie G; Craske, Michelle G; Barrios, Velma; Holguin, Monique

    2002-06-01

    The goal of this study was to investigate whether or not a brief educational intervention delivered prior to engaging in an anxiety-provoking task (writing a sentence about hoping that a friend/relative was in a car accident) would be effective in offsetting anxiety in college students with a strong propensity to endorse statements of thought action fusion (TAF). As hypothesized, individuals receiving the educational intervention were less anxious than a placebo intervention control group at post task; they were also less likely to endorse statements of TAF after receiving the educational intervention. Also, those who chose to neutralize after writing the sentence (regardless of experimental group) were more likely to report feeling guiltier, more immoral and a greater sense of responsibility about writing the sentence prior to neutralizing than those who did not subsequently neutralize. These results are discussed in relation to the cognitive theory of obsessive-compulsive disorder and implications for prevention programs.

  17. 49 CFR 805.735-21 - Confidentiality of statements.

    Science.gov (United States)

    2010-10-01

    ... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-21 Confidentiality of statements. Subject to the provisions of § 805.735-24 concerning review of employee statements, each statement of... Personnel Officer is personally responsible for the retention of employee statements in confidence and may...

  18. Aspects you should consider in your action plan when implementing an improvement strategy

    DEFF Research Database (Denmark)

    Carstensen, Peter; Vinter, Otto

    2017-01-01

    that is the foundation for the ten overall change strategies defined in ISO/IEC 33014. We have extracted statements from this material that represent generic actions recommended by the authors for each strategy. Through analytic induction we have then identified and validated eight aspects that you should consider when...

  19. 19 CFR 200.735-114 - Employees required to submit statements.

    Science.gov (United States)

    2010-04-01

    ... reports by title II of the Ethics in Government Act of 1978. (2) The Director of Personnel shall list all... Ethics in Government Act of 1978, who are: (i) Responsible for making a decision or taking an action in regard to Commission contracting or procurement, (ii) responsible for conducting investigative and...

  20. 7 CFR 1775.21 - Audit or financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

  1. CLINICAL-PHARMACOLOGY OF ROCURONIUM (ORG-9426) - STUDY OF THE TIME-COURSE OF ACTION, DOSE REQUIREMENT, REVERSIBILITY, AND PHARMACOKINETICS

    NARCIS (Netherlands)

    VANDENBROEK, L; WIERDA, JMKH; SMEULERS, NJ; VANSANTEN, GJ; LECLERCQ, MGL; HENNIS, PJ

    1994-01-01

    Study Objective: To evaluate the time course of action, dose requirement, reversibility, and pharmacokinetics of rocuronium (Org 9426) under 3 anesthetic techniques (nitrous oxide-fentanyl supplemented with propofol halothane, or isoflurane). Design: Prospective, randomized study. Setting: Operating

  2. Opening statements and general statements by delegation

    International Nuclear Information System (INIS)

    1978-01-01

    23 delegations have submitted general reports and statements on the situation and evolution of the nuclear fuel cycle. Each report reflects the particular interests of the country that submitted it. All in all, these reports provide general background information on the subject of the conference

  3. 40 CFR 1508.11 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Environmental impact statement. 1508.11 Section 1508.11 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY TERMINOLOGY AND INDEX § 1508.11 Environmental impact statement. Environmental impact statement means a detailed written...

  4. AFFIRMATIVE ACTION DAN PENGUATAN PARTISIPASI POLITIK KAUM PEREMPUAN

    Directory of Open Access Journals (Sweden)

    Mudiyati Rahmatunnisa

    2016-10-01

    Full Text Available Despite various existence of ratified UN Conventions and other international and national policies, women’s political participation has still been considered week. They remain substantially underrepresented in the position of political decision making. In other words, political sphere is still male-dominated. Needless to say, formal political equality statements are not enough. It needs more actions to make it into reality. One potential measure, among other things, is affirmative action in the form of gender quota. The policy has the potential to strengthen women’s political participation and representation. Nevertheless, empirically, this has not always been the case. As one would expect, there are a number of factors which determine the effectiveness of the policy implementation process, i.e., political, socio-economic, and socio-cultural. For more effective implementation, affirmative action policy needs to be accompanied by parallel effort of handling those hindrances.

  5. Final environmental statement for the geothermal leasing program

    Energy Technology Data Exchange (ETDEWEB)

    1973-12-31

    This second of the four volumes of the Geothermal Leasing Program final impact statement contains the individual environmental statements for the leasing of federally owned geothermal resources for development in three specific areas: Clear Lake-Geysers; Mono Lake-Long Valley; and Imperial Valley, all in California. It also includes a summary of the written comments received and departmental responses relative to the Draft Environmental Impact Statement issued in 1971; comments and responses on the Draft Environmental Impact Statement; consultation and coordination in the development of the proposal and in the preparation of the Draft Environmental Statement; and coordination in the review of the Draft Environmental Statement.

  6. AICPA allows low-cost options for compiled financial statements.

    Science.gov (United States)

    Reinstein, Alan; Luecke, Randall W

    2002-02-01

    The AICPA Accounting and Review Services Committee's (ARSC) SSARS No. 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements, issued in October 2000, allows financial managers to provide plain-paper, compiled financial statements for the exclusive use of management. Such financial statements were disallowed in 1979 when the AICPA issued SSARS No. 1, Compilation and Review of Financial Statements. With the issuance of SSARS No. 8, financial managers can prepare plain-paper, compiled financial statements when third parties are not expected to rely on the financial statements, management acknowledges such restrictions in writing, and management acknowledges its primary responsibility for the adequacy of the financial statements.

  7. 31 CFR 248.7 - Claims requiring settlement action.

    Science.gov (United States)

    2010-07-01

    ...) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE ISSUE OF SUBSTITUTES OF LOST... claimant and transmit such data to the Claims Division, General Accounting Office, for settlement action. ...

  8. 7 CFR 1794.61 - Environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Environmental impact statement. 1794.61 Section 1794..., DEPARTMENT OF AGRICULTURE (CONTINUED) ENVIRONMENTAL POLICIES AND PROCEDURES Procedure for Environmental Impact Statements § 1794.61 Environmental impact statement. An EIS shall be prepared in accordance with...

  9. Self-interest and the theory of action.

    Science.gov (United States)

    Barbalet, Jack

    2012-09-01

    The concept of self-interest remains underdeveloped in sociology although central to economics. Recent methodological and social trends render sociological indifference to the concept untenable. The term has enjoyed historical predominance in the West since the sixteenth century. While it is seen in modern economics as a singular motivating force, Adam Smith regarded self-interest in economic action as necessarily moderated by sympathy. In addition to its problematic economic conceptualization self-interest has an experiential basis in unequal power relations. An alternative to the concept of self-interest is presented by Amartya Sen in his account of commitment; its inconsistencies, however, render Sen's statement unsatisfactory. Differences between present and future interests indicate that the distinction between self-interested and other-interested action is not sustainable. © London School of Economics and Political Science 2012.

  10. Financial Statements

    International Development Research Centre (IDRC) Digital Library (Canada)

    Financial Statements and accompanying notes provided on .... to good governance principles. there is the risk that ...... responsibilities of the centre's internal auditor includes reviewing internal controls, including accounting and financial.

  11. Policy Statements Issued by Scientific Societies: Why Less can be More

    Science.gov (United States)

    Folger, P. F.

    2001-12-01

    AGU position statement, then the AGU President appoints a panel to draft a statement. AGU informs the membership via Eos and invites comments. The AGU Council, which represents the membership, is asked to vote or to comment on the proposed statement; a two-thirds majority is required for adoption. If adopted, COPA is charged with making advocacy of the statement as effective as possible, which often includes encouraging AGU members to use the statement in their individual efforts as citizen-scientists. Policy statements that reflect scientific consensus yet respect the boundaries between scientific and political debate should help policy makers and maintain the integrity of the scientific society.

  12. Stakeholder Orientation in Cruise Lines’ Mission Statements

    Directory of Open Access Journals (Sweden)

    Lara Penco

    2017-11-01

    Full Text Available Consistent with the extant management literature, mission statements are crucial for the sustainability and growth of any firms and have been considered to be a tool for the strategic management process. Despite the considerable attention awarded to this theme, the role of the mission statement in the strategic management of tourism firms has not been sufficiently highlighted. The present paper tries to bridge this literature gap and aims to (i analyze the content of mission statements; and (ii investigate the stakeholder orientation of cruise line mission statements. We apply a content analysis method to analyze the mission statements of 44 cruise lines, employing three different perspectives: (1 the inclusion of stakeholder groups; (2 mentions of specific “mission” components; (3 reference to four goals usually assigned to mission statements. The analysis was performed using the software package QDA-Miner. The results suggest that it is possible to identify four clusters of firms that present similar content in their mission statements, and that cruise companies tend to reserve a major attention to customers. This contribution presents some valuable research implications mainly useful for researchers and academics, but also maybe of benefit to professionals and investors.

  13. 45 CFR 73.735-903 - Action if conflicts of interest or possible conflicts are noted.

    Science.gov (United States)

    2010-10-01

    ... GENERAL ADMINISTRATION STANDARDS OF CONDUCT Reporting Financial Interests § 73.735-903 Action if conflicts... a financial interest statement, a reviewing official believes that additional information is needed... the basis of information submitted, the reporting individual is not in compliance with applicable laws...

  14. Use of declarative statements in creating and maintaining computer-interpretable knowledge bases for guideline-based care.

    Science.gov (United States)

    Tu, Samson W; Hrabak, Karen M; Campbell, James R; Glasgow, Julie; Nyman, Mark A; McClure, Robert; McClay, James; Abarbanel, Robert; Mansfield, James G; Martins, Susana M; Goldstein, Mary K; Musen, Mark A

    2006-01-01

    Developing computer-interpretable clinical practice guidelines (CPGs) to provide decision support for guideline-based care is an extremely labor-intensive task. In the EON/ATHENA and SAGE projects, we formulated substantial portions of CPGs as computable statements that express declarative relationships between patient conditions and possible interventions. We developed query and expression languages that allow a decision-support system (DSS) to evaluate these statements in specific patient situations. A DSS can use these guideline statements in multiple ways, including: (1) as inputs for determining preferred alternatives in decision-making, and (2) as a way to provide targeted commentaries in the clinical information system. The use of these declarative statements significantly reduces the modeling expertise and effort required to create and maintain computer-interpretable knowledge bases for decision-support purpose. We discuss possible implications for sharing of such knowledge bases.

  15. Grant Closeout Requirements and Reports

    Science.gov (United States)

    Requirements and reports to comply with grant closeout, including Final Federal Financial Report (FFR, SF425); Final Research Performance Progress Report (FRPPR); Interim Research Performance Progress Report (IRPPR); Final Invention Statement (FIS, HHS

  16. Understanding Financial Statements. Financial Matters. Board Basics.

    Science.gov (United States)

    McCarthy, John H.; Turner, Robert M.

    1998-01-01

    This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

  17. 39 CFR 775.11 - Environmental impact statements.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Environmental impact statements. 775.11 Section... POLICY ACT PROCEDURES § 775.11 Environmental impact statements. (a) Determining scope. Before an environmental impact statement is prepared, the following procedures must be followed to determine what issues...

  18. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

    A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants

  19. Draft Hanford Remedial Action Environmental Impact Statement and Comprehensive Land Use Plan: Summary

    International Nuclear Information System (INIS)

    1996-08-01

    This document analyzes the potential environmental impacts associated with establishing future land-use objectives for the US Department of Energy's Hanford Site. Impact analysis is performed by examining the consequences (primarily from remediation activities) of the actions determined necessary to achieve a desired future land-use objective. It should be noted that site-specific decisions regarding remediation technologies and remediation activities would not be made by this document, but rather by processes specified in the Comprehensive Environmental Response, Compensation and Liability Act of 1980 and the Resource Conservation and Recovery Act of 1976. To facilitate the establishment of future land-use objectives, the Hanford Site was divided into four geographic areas: (1) Columbia River; (2) reactors on the river; (3) central plateau; (4) all other areas. The future land-use alternatives considered in detail for each of the geographic areas are as follows: Columbia River--unrestricted and restricted; reactors on the river--unrestricted and restricted; central plateau--exclusive; all other areas--restricted. A No-Action Alternative also is included to provide a baseline against which the potential impacts of the proposed action can be assessed

  20. 17 CFR 210.3A-05 - Special requirements as to public utility holding companies.

    Science.gov (United States)

    2010-04-01

    ... Consolidated and Combined Financial Statements § 210.3A-05 Special requirements as to public utility holding companies. There shall be shown in the consolidated balance sheet of a public utility holding company the... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

  1. 78 FR 13082 - Draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement...

    Science.gov (United States)

    2013-02-26

    ...The Bureau of Reclamation has made available for public review and comment the draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement (EIR/EIS/EIS) for the Upper Truckee River Restoration and Marsh Restoration Project (Project). The California Tahoe Conservancy and the Tahoe Regional Planning Agency, the other lead agencies for the Project, made the EIR/EIS/EIS available to the public on February 8, 2013.

  2. 40 CFR 233.12 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Attorney General's statement. 233.12... STATE PROGRAM REGULATIONS Program Approval § 233.12 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...

  3. 12 CFR 370.9 - Recordkeeping requirements.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Recordkeeping requirements. 370.9 Section 370.9 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.9 Recordkeeping requirements. The FDIC will establish procedures...

  4. Control of Bank Consolidated Financial Statements Quality

    Directory of Open Access Journals (Sweden)

    Margarita S. Ambarchyan

    2013-01-01

    Full Text Available The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the characteristic significance factor in the process of consolidated financial statements appraisal by points. The constructed regression model is checked on accuracy and statistical significance. The model can be used by internal auditors and financial analytics as an instrument for bank and non-bank consolidated financial statements quality control

  5. Final Programmatic Environmental Impact Statement for stockpile stewardship and management

    International Nuclear Information System (INIS)

    1996-09-01

    The Department of Energy (DOE) has been directed by the President and Congress to maintain the safety and reliability of the reduced nuclear weapons stockpile in the absence of underground nuclear testing. In order to fulfill that responsibility, DOE has developed a Stockpile Stewardship and Management Program to provide a single highly integrated technical program for maintaining the continued safety and reliability of the nuclear stockpile. The Stockpile Stewardship and Management Programmatic Environmental Impact Statement (PEIS) describes and analyzes alternative ways to implement the proposed actions for the Stockpile Stewardship and Management Program. This document contains Volume II which consists of Appendices A through H

  6. Position Statement on Active Outdoor Play

    OpenAIRE

    Tremblay, Mark S.; Gray, Casey; Babcock, Shawna; Barnes, Joel; Costas Bradstreet, Christa; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William

    2015-01-01

    A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critic...

  7. In Brief: Geoengineering draft statement

    Science.gov (United States)

    Showstack, Randy

    2009-04-01

    The American Meteorological Society (AMS) has prepared a draft policy statement on geoengineering the climate system, which the AMS Council is considering for approval. The statement notes, “Geoengineering will not substitute for either aggressive mitigation or proactive adaptation. It could contribute to a comprehensive risk management strategy to slow climate change and alleviate its negative impacts, but the potential for adverse and unintended consequences implies a need for adequate research, appropriate regulation, and transparent consideration.” The statement, if adopted, indicates that AMS recommends enhanced research on the scientific and technological potential for geoengineering the climate system; additional study of the historical, ethical, legal, political, and societal aspects of the geoengineering issues; and the development and analysis of policy options to promote transparency and international cooperation in exploring geoengineering options along with restrictions on reckless efforts to manipulate the climate system. AMS is accepting comments on the draft statement until 23 April. For more information, visit http://ametsoc.org/policy/draftstatements/index.html#draft.

  8. Long-term-consequence analysis of no action alternative 2

    International Nuclear Information System (INIS)

    Buck, J.W.; Bagaasen, L.M.; Staven, L.H.; Serne, R.J.

    1996-07-01

    This report is a supplement to the Waste Isolation Pilot Plant (WIPP) Disposal-Phase Supplemental Environmental Impact Statement. Data and information is described which pertains to estimated impacts from postulated long-term release of radionuclides and hazardous constituents from alpha-bearing wastes stored at major generator/storage sites after loss of institutional control (no action alternative 2). Under this alternative, wastes would remain at the generator sites and not be emplaced at WIPP

  9. Dual Axis Radiographic Hydrodynamic Test Facility mitigation action plan. Annual report for 1997

    Energy Technology Data Exchange (ETDEWEB)

    Haagenstad, H.T.

    1998-01-15

    This Mitigation Action Plan Annual Report (MAPAR) has been prepared by the US Department of Energy (DOE) as part of implementing the Dual Axis Radiographic Hydrodynamic Test Facility (DARHT) Mitigation Action Plan (MAP). This MAPAR provides a status on specific DARHT facility design- and construction-related mitigation actions that have been initiated in order to fulfill DOE`s commitments under the DARHT MAP. The functions of the DARHT MAP are to (1) document potentially adverse environmental impacts of the Phased Containment Option delineated in the Final EIS, (2) identify commitments made in the Final EIS and ROD to mitigate those potential impacts, and (3) establish Action Plans to carry out each commitment (DOE 1996). The DARHT MAP is divided into eight sections. Sections 1--5 provide background information regarding the NEPA review of the DARHT project and an introduction to the associated MAP. Section 6 references the Mitigation Action Summary Table which summaries the potential impacts and mitigation measures; indicates whether the mitigation is design-, construction-, or operational-related; the organization responsible for the mitigation measure; and the projected or actual completion data for each mitigation measure. Sections 7 and 8 discuss the Mitigation Action Plan Annual Report and Tracking System commitment and the Potential Impacts, Commitments, and Action Plans respectively. Under Section 8, potential impacts are categorized into five areas of concern: General Environment, including impacts to air and water; Soils, especially impacts affecting soil loss and contamination; Biotic Resources, especially impacts affecting threatened and endangered species; Cultural/Paleontological Resources, especially impacts affecting the archeological site known as Nake`muu; and Human Health and Safety, especially impacts pertaining to noise and radiation. Each potential impact includes a brief statement of the nature of the impact and its cause(s). The commitment

  10. Waste Isolation Pilot Plant disposal phase supplemental environmental impact statement. Implementation plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-05-01

    The Implementation Plan for the Waste Isolation Pilot Plant Disposal Phase Supplemental Environmental Impact Statement (SEIS-II) has two primary purposes: (1) To report on the results of the scoping process (2) To provide guidance for preparing SEIS-II SEIS-II will be the National Environmental Policy Act (NEPA) review for WIPP`s disposal phase. Chapter 1 of this plan provides background on WIPP and this NEPA review. Chapter 2 describes the purpose and need for action by the Department of Energy (hereafter DOE or the Department), as well as a description of the Proposed Action and alternatives being considered. Chapter 3 describes the work plan, including the schedule, responsibilities, and planned consultations with other agencies and organizations. Chapter 4 describes the scoping process, presents major issues identified during the scoping process, and briefly indicates how issues will be addressed in SEIS-II.

  11. Waste Isolation Pilot Plant disposal phase supplemental environmental impact statement. Implementation plan

    International Nuclear Information System (INIS)

    1996-05-01

    The Implementation Plan for the Waste Isolation Pilot Plant Disposal Phase Supplemental Environmental Impact Statement (SEIS-II) has two primary purposes: (1) To report on the results of the scoping process (2) To provide guidance for preparing SEIS-II SEIS-II will be the National Environmental Policy Act (NEPA) review for WIPP's disposal phase. Chapter 1 of this plan provides background on WIPP and this NEPA review. Chapter 2 describes the purpose and need for action by the Department of Energy (hereafter DOE or the Department), as well as a description of the Proposed Action and alternatives being considered. Chapter 3 describes the work plan, including the schedule, responsibilities, and planned consultations with other agencies and organizations. Chapter 4 describes the scoping process, presents major issues identified during the scoping process, and briefly indicates how issues will be addressed in SEIS-II

  12. Revision of the International Pharmaceutical Federation's Basel Statements on the future of hospital pharmacy: From Basel to Bangkok.

    Science.gov (United States)

    Vermeulen, Lee C; Moles, Rebekah J; Collins, Jack C; Gray, Andy; Sheikh, Abdul Latif; Surugue, Jacqueline; Moss, Robert J; Ivey, Marianne F; Stevenson, James G; Takeda, Yasuo; Ranjit, Eurek; Chaar, Betty; Penm, Jonathan

    2016-07-15

    The processes used to revise the 2008 Basel Statements on the future of hospital pharmacy are summarized, and the revised statements are presented. The process for revising the Basel Statements followed an approach similar to that used during their initial development. The Hospital Pharmacy Section (HPS) of the International Pharmaceutical Federation (FIP) revised the 2008 FIP Basel Statements in four phases, including a survey of hospital pharmacists worldwide, an internal review, online forums, and a face-to-face "World Café" workshop in Bangkok, Thailand. The global survey on the initial Basel Statements included input from 334 respondents from 62 countries. The majority of respondents agreed that most of the initial Basel Statements were acceptable as written and did not require revision. In total, 11 statements were judged by more than 10% of respondents as needing revision or deletion. The FIP HPS executive committee used the survey results to develop 69 initial revised draft statements. After an online discussion with the international hospital pharmacy community, including individuals from 28 countries representing all six World Health Organization regions, a final set of draft statements was prepared for the live discussion involving participants from 20 countries. The final 65 revised Basel Statements were voted on and accepted. Systematic revision of the FIP Basel Statements resulted in an updated reflection of aspirational goals for the future of hospital pharmacy practice. While this revision reflects the development of new goals for hospital pharmacy practice, the core principles of the Basel Statements remain an essential foundation for the discipline. Copyright © 2016 by the American Society of Health-System Pharmacists, Inc. All rights reserved.

  13. Final environmental impact statement. Management of commercially generated radioactive waste. Volume 3. Public comments hearing board report

    International Nuclear Information System (INIS)

    1980-10-01

    This EIS analyzes the significant environmental impacts that could occur if various technologies for management and disposal of high-level and transuranic wastes from commercial nuclear power reactors were to be developed and implemented. This EIS will serve as the environmental input for the decision on which technology, or technologies, will be emphasized in further research and development activities in the commercial waste management program. The action proposed in this EIS is to (1) adopt a national strategy to develop mined geologic repositories for disposal of commercially generated high-level and transuranic radioactive waste (while continuing to examine subseabed and very deep hole disposal as potential backup technologies) and (2) conduct a R and D program to develop such facilities and the necessary technology to ensure the safe long-term containment and isolation of these wastes. The Department has considered in this statement: development of conventionally mined deep geologic repositories for disposal of spent fuel from nuclear power reactors and/or radioactive fuel reprocessing wastes; balanced development of several alternative disposal methods; and no waste disposal action. This volume contains written public comments and hearing board responses and reports offered on the draft statement

  14. Final environmental statement related to the operation of Callaway Plant, Unit No. 1 (Docket No. 50-483)

    International Nuclear Information System (INIS)

    1982-01-01

    The final environmental statement contains the second assessment of the environmental impact associated with operation of Callaway Plant Unit 1, pursuant to the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Par 51, as amended, of the NRC's regulations. This statement examines: the purpose and need for the Callaway project, alternatives to the project, the affected environment, environmental consequences and mitigating actions, and environmental and economic benefits and costs. No water-use impacts are expected from cooling-tower markup withdrawn from, or blowdown discharged into, the Missouri River. Land-use and terrestrial- and aquatic-ecological impacts will be small. Air-quality impacts from cooling-tower drift and other emissions and dust will also be small. Impacts to historic and prehistoric sites will be negligible with the development and implementation of the applicant's cultural-resources management plan. No significant impacts are anticipated from normal operational releases of radioactivity. The risk associated with accidental radiation exposure is very low. The net socioeconomic effects of the project will be beneficial. The action called for is the issuance of an operating license for Unit 1 of the Callaway Plant. 18 figs., 16 tabs

  15. Final environmental impact statement. Management of commercially generated radioactive waste. Volume 3. Public comments hearing board report

    Energy Technology Data Exchange (ETDEWEB)

    1980-10-01

    This EIS analyzes the significant environmental impacts that could occur if various technologies for management and disposal of high-level and transuranic wastes from commercial nuclear power reactors were to be developed and implemented. This EIS will serve as the environmental input for the decision on which technology, or technologies, will be emphasized in further research and development activities in the commercial waste management program. The action proposed in this EIS is to (1) adopt a national strategy to develop mined geologic repositories for disposal of commercially generated high-level and transuranic radioactive waste (while continuing to examine subseabed and very deep hole disposal as potential backup technologies) and (2) conduct a R and D program to develop such facilities and the necessary technology to ensure the safe long-term containment and isolation of these wastes. The Department has considered in this statement: development of conventionally mined deep geologic repositories for disposal of spent fuel from nuclear power reactors and/or radioactive fuel reprocessing wastes; balanced development of several alternative disposal methods; and no waste disposal action. This volume contains written public comments and hearing board responses and reports offered on the draft statement.

  16. Negotiating action

    Science.gov (United States)

    2017-12-01

    After years of working towards a climate accord, the Paris Agreement of 2015 marked the shift from negotiating to reach consensus on climate action to implementation of such action. The challenge now is to ensure transparency in the processes and identify the details of what is required.

  17. Everyday robotic action: Lessons from human action control

    Directory of Open Access Journals (Sweden)

    Roy eDe Kleijn

    2014-03-01

    Full Text Available Robots are increasingly capable of performing everyday human activities such as cooking, cleaning, and doing the laundry. This requires the real-time planning and execution of complex, temporally-extended sequential actions under high degrees of uncertainty, which provides many challenges to traditional approaches to robot action control. We argue that important lessons in this respect can be learned from research on human action control. We provide a brief overview of available psychological insights into this issue and focus on four principles that we think could be particularly beneficial for robot control: the integration of symbolic and subsymbolic planning of action sequences, the integration of feedforward and feedback control, the clustering of complex actions into subcomponents, and the contextualization of action-control structures through goal representations.

  18. Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to provide audited financial statements...

  19. 40 CFR 271.7 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Attorney General's statement. 271.7... Authorization § 271.7 Attorney General's statement. (a) Any State that seeks to administer a program under this subpart shall submit a statement from the State Attorney General (or the attorney for those State agencies...

  20. 17 CFR 210.7-04 - Income statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.7-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-04 Income statements... face of the income statements and in the notes thereto filed for persons to whom this article pertains...

  1. 14 CFR 21.130 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.130 Section 21... conformity. Each holder or licensee of a type certificate only, for a product manufactured in the United... Administrator a statement of conformity (FAA Form 317). This statement must be signed by an authorized person...

  2. 78 FR 37846 - Resource Management Plan/General Plan and Environmental Impact Statement/Environmental Impact...

    Science.gov (United States)

    2013-06-24

    ...The Bureau of Reclamation and the California Department of Parks and Recreation (CDPR) have prepared a Final Environmental Impact Statement/Environmental Impact Report (EIS/EIR) for the San Luis Reservoir State Recreation Area Resource Management Plan/General Plan (RMP/GP). The Final EIS/EIR describes and presents the environmental effects of the No Action/No Project Alternative and three Action Alternatives for implementing the RMP/GP. A Notice of Availability of the Draft EIS/EIR was published in the Federal Register on August 3, 2012 (77 FR 46518). The comment period on the Draft EIS/EIR ended on October 2, 2012. The Final EIS/EIR contains responses to all comments received and reflects comments and any additional information received during the review period.

  3. 77 FR 65177 - Swap Data Repositories: Interpretative Statement Regarding the Confidentiality and...

    Science.gov (United States)

    2012-10-25

    ... COMMODITY FUTURES TRADING COMMISSION Swap Data Repositories: Interpretative Statement Regarding...\\ which requires all swaps-- whether cleared or uncleared--to be reported to swap data repositories... of the CEA to add a definition of the term ``swap data repository.'' Pursuant to CEA section 1a(48...

  4. 27 CFR 4.38 - General requirements.

    Science.gov (United States)

    2010-04-01

    ... mandatory information required on labels by this part, except the alcoholic content statement, shall be in... OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Labeling Requirements for Wine § 4.38... descriptive or explanatory information, the script, type, or printing of the mandatory information shall be of...

  5. Handbook of methods for risk-based analysis of technical specification requirements

    International Nuclear Information System (INIS)

    Samanta, P.K.; Vesely, W.E.

    1994-01-01

    Technical Specifications (TS) requirements for nuclear power plants define the Limiting Conditions for Operation (LCOs) and Surveillance Requirements (SRs) to assure safety during operation. In general, these requirements were based on deterministic analysis and engineering judgments. Experiences with plant operation indicate that some elements of the requirements are unnecessarily restrictive, while others may not be conducive to safety. Improvements in these requirements are facilitated by the availability of plant specific Probabilistic Safety Assessments (PSAs). The use of risk and reliability-based methods to improve TS requirements has gained wide interest because these methods can: Quantitatively evaluate the risk and justify changes based on objective risk arguments; Provide a defensible basis for these requirements for regulatory applications. The US NRC Office of Research is sponsoring research to develop systematic risk-based methods to improve various aspects of TS requirements. The handbook of methods, which is being prepared, summarizes such risk-based methods. The scope of the handbook includes reliability and risk-based methods for evaluating allowed outage times (AOTs), action statements requiring shutdown where shutdown risk may be substantial, surveillance test intervals (STIs), defenses against common-cause failures, managing plant configurations, and scheduling maintenances. For each topic, the handbook summarizes methods of analysis and data needs, outlines the insights to be gained, lists additional references, and presents examples of evaluations

  6. Handbook of methods for risk-based analysis of Technical Specification requirements

    International Nuclear Information System (INIS)

    Samanta, P.K.; Vesely, W.E.

    1993-01-01

    Technical Specifications (TS) requirements for nuclear power plants define the Limiting Conditions for Operation (LCOs) and Surveillance Requirements (SRs) to assure safety during operation. In general, these requirements were based on deterministic analysis and engineering judgments. Experiences with plant operation indicate that some elements of the requirements are unnecessarily restrictive, while others may not be conducive to safety. Improvements in these requirements are facilitated by the availability of plant specific Probabilistic Safety Assessments (PSAs). The use of risk and reliability-based methods to improve TS requirements has gained wide interest because these methods can: quantitatively evaluate the risk impact and justify changes based on objective risk arguments. Provide a defensible basis for these requirements for regulatory applications. The United States Nuclear Regulatory Commission (USNRC) Office of Research is sponsoring research to develop systematic risk-based methods to improve various aspects of TS requirements. The handbook of methods, which is being prepared, summarizes such risk-based methods. The scope of the handbook includes reliability and risk-based methods for evaluating allowed outage times (AOTs), action statements requiring shutdown where shutdown risk may be substantial, surveillance test intervals (STIs), defenses against common-cause failures, managing plant configurations, and scheduling maintenances. For each topic, the handbook summarizes methods of analysis and data needs, outlines the insights to be gained, lists additional references, and presents examples of evaluations

  7. Draft Hanford Remedial Action Environmental Impact Statement and Comprehensive Land Use Plan. Volume 3 of 4

    International Nuclear Information System (INIS)

    1996-08-01

    This volume of the Environmental Impact Statement contains ten appendices. These appendices contain the following: the ecological risk assessment methodology and calculations; the strategy for remediation of contaminated ground water; a description of the reference barrier and potential quarry sites that could be used to supply materials for barriers; the methodology for estimating socio-economic impacts; the methodology for evaluation of air quality impacts; an assessment of costs and physical impacts; the calculation of estimated industrial health and safety occupational losses; a floodplains and wetlands impact assessment; information about Hanford waste sites, and US EPA guidance on using land-use decisions in remediation

  8. Construction and operation of a tritium extraction facility at the Savannah River Site. Final environmental impact statement

    International Nuclear Information System (INIS)

    1999-03-01

    DOE proposes to construct and operate a Tritium Extraction Facility (TEF) at H Area on the Savannah River Site (SRS) to provide the capability to extract tritium from commercial light water reactor (CLWR) targets and from targets of similar design. The proposed action is also DOE's preferred alternative. An action alternative is to construct and operate TEF at the Allied General Nuclear Services facility, which is adjacent to the eastern side of the SRS. Under the no-action alternative DOE could incorporate tritium extraction capabilities in the accelerator for production of tritium. This EIS is linked to the Final Programmatic Environmental Impact Statement for Tritium Supply and Recycling, from which DOE determined that it would produce tritium either in an accelerator or in a commercial light water reactor. The purpose of the proposed action and alternatives evaluated in this EIS is to provide tritium extraction capability to support either tritium production technology. The EIS assesses the environmental impacts from the proposed action and the alternatives, including the no action alternative

  9. Plagiarism in Personal Statements of Anesthesiology Residency Applicants.

    Science.gov (United States)

    Parks, Lance J; Sizemore, Daniel C; Johnstone, Robert E

    2016-02-15

    Plagiarism by residency applicants in their personal statements, as well as sites that sell personal statements, have been described, and led in 2011 to advice to avoid plagiarism and the caution that plagiarism detection software was available. We screened personal statements of 467 anesthesiology residency applicants from 2013-2014 using Viper Plagiarism Scanner software, and studied them for plagiarism. After quotes and commonly used phrases were removed, 82 statements contained unoriginal content of 8 or more consecutive words. After the study, 13.6% of personal statements from non-United States medical school graduates, and 4.0% from United States medical school graduates, contained plagiarized material, a significant difference. Plagiarized content ranged up to 58%. Plagiarism continues to occur in anesthesiology residency personal statements, with a higher incidence among graduates of non-United States medical schools.

  10. Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.

    Science.gov (United States)

    Kreysa, Helene; Kessler, Luise; Schweinberger, Stefan R

    2016-01-01

    A speaker's gaze behaviour can provide perceivers with a multitude of cues which are relevant for communication, thus constituting an important non-verbal interaction channel. The present study investigated whether direct eye gaze of a speaker affects the likelihood of listeners believing truth-ambiguous statements. Participants were presented with videos in which a speaker produced such statements with either direct or averted gaze. The statements were selected through a rating study to ensure that participants were unlikely to know a-priori whether they were true or not (e.g., "sniffer dogs cannot smell the difference between identical twins"). Participants indicated in a forced-choice task whether or not they believed each statement. We found that participants were more likely to believe statements by a speaker looking at them directly, compared to a speaker with averted gaze. Moreover, when participants disagreed with a statement, they were slower to do so when the statement was uttered with direct (compared to averted) gaze, suggesting that the process of rejecting a statement as untrue may be inhibited when that statement is accompanied by direct gaze.

  11. 21 CFR 201.50 - Statement of identity.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Statement of identity. 201.50 Section 201.50 Food... identity. (a) The label of prescription and insulin-containing drugs in package form shall bear as one of its principal features a statement of the identity of the drug. (b) Such statement of identity shall...

  12. FINANCIAL STATEMENT UTILIZATION DURING DECISION MAKING PROCESS IN SMEs: A COMPARATIVE STUDY ON EUROPEAN AND TURKISH MANAGERS

    OpenAIRE

    İbicioğlu, Hasan; Kocabıyık, Turan; Dalğar, Hüseyin

    2014-01-01

    This study examines financial information requirement for decision making in small and medium sized enterprises. 131 SME managers’ responses were collected from Turkey and 8 different European countries. According to both Turkish and European managers, financial statements are mostly important to foresee the probable liquidity and financial crisis. And they find experience more important than financial statement data. A comparative analysis of Turkish and European SME managers is stated. Smal...

  13. Nuclear safety policy statement in korea

    International Nuclear Information System (INIS)

    Kim, W.S.; Kim, H.J.; Choi, K.S.; Choi, Y.S.; Park, D.K.

    2006-01-01

    Full text: Wide varieties of programs to enhance nuclear safety have been established and implemented by the Korean government in accordance with the Nuclear Safety Policy Statement announced in September 1994. The policy statement was intended to set the long-term policy goals for maintaining and achieving high-level of nuclear safety and also help the public understand the national policy and a strong will of the government toward nuclear safety. It has been recognized as very effective in developing safety culture in nuclear-related organizations and also enhancing nuclear safety in Korea. However, ageing of operating nuclear power plants and increasing of new nuclear facilities have demanded a new comprehensive national safety policy to cover the coming decade, taking the implementation results of the policy statement of 1994 and the changing environment of nuclear industries into consideration. Therefore, the results of safety policy implementation have been reviewed and, considering changing environment and future prospects, a new nuclear safety policy statement as a highest level national policy has been developed. The implementation results of 11 regulatory policy directions such as the use of Probabilistic Safety Assessment, introduction of Periodic Safety Review, strengthening of safety research, introduction of Risk Based Regulation stipulated in the safety policy statement of 1994 were reviewed and measures taken after various symposia on nuclear safety held in Nuclear Safety Days since 1995 were evaluated. The changing international and domestic environment of nuclear industry were analysed and future prospects were explored. Based on the analysis and review results, a draft of new nuclear safety policy statement was developed. The draft was finalized after the review of many prominent experts in Korea. Considering changing environment and future prospects, new policy statement that will show government's persistent will for nuclear safety has been

  14. 29 CFR 1607.17 - Policy statement on affirmative action (see section 13B).

    Science.gov (United States)

    2010-07-01

    ... plan based on sound organizational analysis and problem identification is crucial to the accomplishment..., State and local employers have flexibility to formulate affirmative action plans that are best suited to...

  15. Application of NEPA to nuclear weapons production, storage, and testing Weinberger v. Catholic Action of Hawaii/Peace Education Project

    International Nuclear Information System (INIS)

    Sauber, A.J.

    1984-01-01

    The National Environmental Policy Act (NEPA) requirement of environmental impact statements for the testing of military equipment, specifically nuclear weapons, conflicts with national security objectives. The author examines NEPA and the Freedom of Information Act (FOIA) in terms of the environmental effects of weapons testing and the relevant case law. The Supreme Court's decision in Catholic Action of Hawaii/Peace Education Project sought to resolve the conflict by distinguishing between a project which is contemplated and one which is proposed. The classification scheme embodied in the FOIA exemption for national security may cause unwarranted frustration of NEPA's goals. The author outlines a new classification system and review mechanism that could curb military abuse in this area

  16. Congressional Award Foundation: Management Action Still Needed to Establish and Document Control Requirements and Related Procedures

    National Research Council Canada - National Science Library

    Calbom, Linda

    2000-01-01

    In May 2000, we issued a report' expressing our opinion on the Congressional Award Foundation's fiscal year 1999 financial statements and on management's assertions regarding the Foundation's system...

  17. 46 CFR 232.6 - Financial report filing requirement.

    Science.gov (United States)

    2010-10-01

    ... RELATED ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.6 Financial report filing requirement. (a) Reporting Frequency and Due Dates. The contractor shall file a semiannual... 46 Shipping 8 2010-10-01 2010-10-01 false Financial report filing requirement. 232.6 Section 232.6...

  18. Draft supplement to final environmental statement related to construction and operation of Clinch River Breeder Reactor Plant. Docket No. 50-537

    International Nuclear Information System (INIS)

    1982-07-01

    Information is presented concerning the site and environs; facility description; environmental impacts due to construction; environmental impacts of plant operation; environmental measurement and monitoring programs; environmental impacts of postulated accidents; need for the proposed facility; alternatives; evaluation of the proposed action; and discussion of comments received on the draft environmental statement

  19. Revised draft Hanford remedial action environmental impact statement and comprehensive land-use plan: Executive summary

    International Nuclear Information System (INIS)

    1999-01-01

    This report evaluates the potential environmental impacts associated with implementing a comprehensive land-use plan for the Hanford Site for at least the next 50 years. With the exception of the required No-Action Alternative, each of the six alternatives presented represents a Tribal, Federal, state, or local agency's Preferred Alternative. Each alternative is presented separately. The DOE's Preferred Alternative anticipates multiple uses of the Hanford Site, including: consolidating waste management operations in the Central Plateau, allowing industrial development in the eastern and southern portions of the site, increasing recreational access to the Columbia River, and expanding the Saddle Mountain National Wildlife Refuge to include all of the Wahluke Slope (managed by the US Fish and Wildlife Service). The Hanford Site occupies 1,517 square kilometers (km 2 ) (586 square miles [mi 2 ]) in southeastern Washington. Today, the Hanford Site has diverse missions associated with environmental restoration, waste management, and science and technology. These missions have resulted in the growing need for a comprehensive, long-term approach to planning and development for the Site

  20. Radiation risk statement in the participant information for a research protocol that involves exposure to ionising radiation

    International Nuclear Information System (INIS)

    Caon, Martin

    2005-01-01

    A Human Research Ethics Committee (HREC) is required to scrutinise the protocols of clinical drug trials that recruit patients as participants. If the study involves exposing the participants to ionizing radiation the information provided to the participant should contain a radiation risk statement that is understandable by the Committee and the participant. The information that should be included in the risk statement is available from a variety of published sources and is discussed. The ARPANSA Code of Practice Exposure of Humans to Ionizing Radiation for Research Purposes (2005) states explicitly what the responsibilities of the researcher and the HREC are. Some research protocols do not provide the information required by good radiation protection practice and explicitly called for by the Code. Nine points (including: state that ionizing radiation is involved; that the radiation is additional to standard care; the effective dose to be received; the dose compared to natural background; the dose to the most exposed organs; a statement of risk; the benefits accruing from the exposure; ask the participant about previous exposures; name a contact person from whom information may be sought) that should be considered for inclusion in the participant information are presented and discussed. An example of a radiation risk statement is provided