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Sample records for australia position statement

  1. Diabetes Australia position statement. A new language for diabetes

    DEFF Research Database (Denmark)

    Speight, J.; Conn, J.; Dunning, T.

    2012-01-01

    can be the language used to refer to diabetes, its management and the person with diabetes. The way verbal and written language is used reflects and shapes people's thoughts, beliefs and behaviours. Language has the power to persuade, change or reinforce beliefs and stereotypes - for better or worse...... and countered. Diabetes Australia believes optimal communication increases the motivation, health and well-being of people with diabetes, and that careless or negative language can be de-motivating, is often inaccurate, and can be harmful. Diabetes Australia developed this position statement to encourage...

  2. Alcohol and cancer: a position statement from Cancer Council Australia.

    Science.gov (United States)

    Winstanley, Margaret H; Pratt, Iain S; Chapman, Kathryn; Griffin, Hayley J; Croager, Emma J; Olver, Ian N; Sinclair, Craig; Slevin, Terry J

    2011-05-02

    The Cancer Council Australia (CCA) Alcohol Working Group has prepared a position statement on alcohol use and cancer. The statement has been reviewed by external experts and endorsed by the CCA Board. Alcohol use is a cause of cancer. Any level of alcohol consumption increases the risk of developing an alcohol-related cancer; the level of risk increases in line with the level of consumption. It is estimated that 5070 cases of cancer (or 5% of all cancers) are attributable to long-term chronic use of alcohol each year in Australia. Together, smoking and alcohol have a synergistic effect on cancer risk, meaning the combined effects of use are significantly greater than the sum of individual risks. Alcohol use may contribute to weight (fat) gain, and greater body fatness is a convincing cause of cancers of the oesophagus, pancreas, bowel, endometrium, kidney and breast (in postmenopausal women). The existing evidence does not justify the promotion of alcohol use to prevent coronary heart disease, as the previously reported role of alcohol in reducing heart disease risk in light-to-moderate drinkers appears to have been overestimated. CCA recommends that to reduce their risk of cancer, people limit their consumption of alcohol, or better still avoid alcohol altogether. For individuals who choose to drink alcohol, CCA recommends that they drink only within the National Health and Medical Research Council guidelines for alcohol consumption.

  3. Diabetes Australia position statement. A new language for diabetes: improving communications with and about people with diabetes.

    Science.gov (United States)

    Speight, J; Conn, J; Dunning, T; Skinner, T C

    2012-09-01

    Diabetes is the fastest growing chronic condition in Australia, affecting 1.7 million Australians, requiring daily self-care, and known to reduce quantity and quality of life. On average, people with diabetes experience greater emotional distress than those without diabetes. One source of distress can be the language used to refer to diabetes, its management and the person with diabetes. The way verbal and written language is used reflects and shapes people's thoughts, beliefs and behaviours. Language has the power to persuade, change or reinforce beliefs and stereotypes - for better or worse. Words do more than reflect people's reality: they create reality and affect how people view the world and their diabetes. Language needs to engage people with diabetes and support their self-care efforts. Importantly, language that de-motivates or induces fear, guilt or distress needs to be avoided and countered. Diabetes Australia believes optimal communication increases the motivation, health and well-being of people with diabetes, and that careless or negative language can be de-motivating, is often inaccurate, and can be harmful. Diabetes Australia developed this position statement to encourage greater awareness of the language surrounding diabetes and provide recommendations for more careful and positive language use. Copyright © 2012 Elsevier Ireland Ltd. All rights reserved.

  4. Exercise and Sports Science Australia (ESSA) position statement on exercise prescription for the prevention and management of osteoporosis.

    Science.gov (United States)

    Beck, Belinda R; Daly, Robin M; Singh, Maria A Fiatarone; Taaffe, Dennis R

    2017-05-01

    Osteoporotic fractures are associated with substantial morbidity and mortality. Although exercise has long been recommended for the prevention and management of osteoporosis, existing guidelines are often non-specific and do not account for individual differences in bone health, fracture risk and functional capacity. The aim of the current position statement is to provide health practitioners with specific, evidence-based guidelines for safe and effective exercise prescription for the prevention or management of osteoporosis, accommodating a range of potential comorbidities. Position statement. Interpretation and application of research reports describing the effects of exercise interventions for the prevention and management of low bone mass, osteoporosis and osteoporotic fracture. Evidence from animal and human trials indicates that bone responds positively to impact activities and high intensity progressive resistance training. Furthermore, the optimisation of muscle strength, balance and mobility minimises the risk of falls (and thereby fracture), which is particularly relevant for individuals with limited functional capacity and/or a very high risk of osteoporotic fracture. It is important that all exercise programs be accompanied by sufficient calcium and vitamin D, and address issues of comorbidity and safety. For example, loaded spine flexion is not recommended, and impact activities may require modification in the presence of osteoarthritis or frailty. Specific guidelines for safe and effective exercise for bone health are presented. Individual exercise prescription must take into account existing bone health status, co-morbidities, and functional or clinical risk factors for falls and fracture. Copyright © 2016 Sports Medicine Australia. Published by Elsevier Ltd. All rights reserved.

  5. Endocrine Society of Australia position statement on male hypogonadism (part 1): assessment and indications for testosterone therapy.

    Science.gov (United States)

    Yeap, Bu B; Grossmann, Mathis; McLachlan, Robert I; Handelsman, David J; Wittert, Gary A; Conway, Ann J; Stuckey, Bronwyn Ga; Lording, Douglas W; Allan, Carolyn A; Zajac, Jeffrey D; Burger, Henry G

    2016-08-15

    This article, Part 1 of the Endocrine Society of Australia's position statement on male hypogonadism, focuses on assessment of male hypogonadism, including the indications for testosterone therapy. (Part 2 will deal with treatment and therapeutic considerations.) Key points and recommendations are:Pathological hypogonadism arises due to diseases of the hypothalamus or pituitary gland (hypogonadotropic hypogonadism) or testes (hypergonadotropic hypogonadism). It is a clinical diagnosis with a pathological basis, confirmed by hormone assays.Hormonal assessment is based on measurement of circulating testosterone, luteinising hormone (LH) and follicle-stimulating hormone (FSH) concentrations. Measurement of sex hormone-binding globulin levels can be informative, but use of calculated free testosterone is not recommended for clinical decision making.Testosterone replacement therapy is warranted in men with pathological hypogonadism, regardless of age.Currently, there are limited data from high-quality randomised controlled trials with clinically meaningful outcomes to justify testosterone treatment in older men, usually with chronic disease, who have low circulating testosterone levels but without hypothalamic, pituitary or testicular disease.Obesity, metabolic syndrome and type 2 diabetes are associated with lowering of circulating testosterone level, but without elevation of LH and FSH levels. Whether these are non-specific consequences of non-reproductive disorders or a correctable deficiency state is unknown, but clear evidence for efficacy and safety of testosterone therapy in this setting is lacking.Glucocorticoid and opioid use is associated with possibly reversible reductions in circulating testosterone level, without elevation of LH and FSH levels. Where continuation of glucocorticoid or opioid therapy is necessary, review by an endocrinologist may be warranted.Changes in management as result of the position statement: Men with pathological hypogonadism should

  6. 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

  7. 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.

  8. 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.

  9. 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...

  10. 'Risk or Right': a discourse analysis of midwifery and obstetric colleges' homebirth position statements.

    Science.gov (United States)

    Licqurish, Sharon; Evans, Alicia

    2016-03-01

    Within the context of global debates about safety and ethics of supporting women to give birth at home, it is important to analyse documents governing midwifery and obstetric practice and influence decision-making around place of birth. In Australia, the United States and the United Kingdom, relatively small numbers of women choose to give birth at home despite their midwifery colleges' support. In the United States and Australia, the obstetric colleges do not support homebirth and these countries have lower numbers of women who birth at home, compared with the United Kingdom. There are numerous regulatory and industry challenges for midwives attending homebirths. This paper reports on a Foucauldian analysis of Australian obstetric and midwifery colleges' position statements about homebirth, who have conflicting views, with the view to understanding their arguments and underlying assumptions. The documents highlighted tensions between competing discourses of risk and autonomy and differences in academic argument. Opportunities for strengthening their statements are highlighted. The methodology is applicable for future analysis of similar documents governing practice in other countries. © 2015 John Wiley & Sons Ltd.

  11. Sports Dietitians Australia position statement: sports nutrition for the adolescent athlete.

    Science.gov (United States)

    Desbrow, Ben; McCormack, Joanna; Burke, Louise M; Cox, Gregory R; Fallon, Kieran; Hislop, Matthew; Logan, Ruth; Marino, Nello; Sawyer, Susan M; Shaw, Greg; Star, Anita; Vidgen, Helen; Leveritt, Michael

    2014-10-01

    It is the position of Sports Dietitians Australia (SDA) that adolescent athletes have unique nutritional requirements as a consequence of undertaking daily training and competition in addition to the demands of growth and development. As such, SDA established an expert multidisciplinary panel to undertake an independent review of the relevant scientific evidence and consulted with its professional members to develop sports nutrition recommendations for active and competitive adolescent athletes. The position of SDA is that dietary education and recommendations for these adolescent athletes should reinforce eating for long term health. More specifically, the adolescent athlete should be encouraged to moderate eating patterns to reflect daily exercise demands and provide a regular spread of high quality carbohydrate and protein sources over the day, especially in the period immediately after training. SDA recommends that consideration also be given to the dietary calcium, Vitamin D and iron intake of adolescent athletes due to the elevated risk of deficiency of these nutrients. To maintain optimal hydration, adolescent athletes should have access to fluids that are clean, cool and supplied in sufficient quantities before, during and after participation in sport. Finally, it is the position of SDA that nutrient needs should be met by core foods rather than supplements, as the recommendation of dietary supplements to developing athletes over-emphasizes their ability to manipulate performance in comparison with other training and dietary strategies.

  12. 29 CFR 2200.39 - Statement of position.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Statement of position. 2200.39 Section 2200.39 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION RULES OF PROCEDURE... intervene, may file a statement of position with respect to any or all issues to be heard. The Judge may...

  13. 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....

  14. Ethics of genetic testing and research in sport: a position statement from the Australian Institute of Sport

    OpenAIRE

    Vlahovich, Nicole; Fricker, Peter A; Brown, Matthew A; Hughes, David

    2016-01-01

    As Australia's peak high-performance sport agency, the Australian Institute of Sport (AIS) has developed this position statement to address the implications of recent advances in the field of genetics and the ramifications for the health and well-being of athletes. Genetic testing has proven of value in the practice of clinical medicine. There are, however, currently no scientific grounds for the use of genetic testing for athletic performance improvement, sport selection or talent identifica...

  15. Endocrine Society of Australia position statement on male hypogonadism (part 2): treatment and therapeutic considerations.

    Science.gov (United States)

    Yeap, Bu B; Grossmann, Mathis; McLachlan, Robert I; Handelsman, David J; Wittert, Gary A; Conway, Ann J; Stuckey, Bronwyn Ga; Lording, Douglas W; Allan, Carolyn A; Zajac, Jeffrey D; Burger, Henry G

    2016-09-05

    Part 1 of this position statement dealt with the assessment of male hypogonadism, including the indications for testosterone therapy. This article, Part 2, focuses on treatment and therapeutic considerations for male hypogonadism and identifies key questions for future research. Key points and recommendations are:Excess cardiovascular events have been reported in some but not all studies of older men without pathological hypogonadism who were given testosterone treatment. Additional studies are needed to clarify whether testosterone therapy influences cardiovascular risk.Testosterone is the native hormone that should be replaced in men being treated for pathological hypogonadism. Convenient and cost-effective treatment modalities include depot intramuscular injection and transdermal administration (gel, cream or liquid formulations).Monitoring of testosterone therapy is recommended for efficacy and safety, focusing on ameliorating symptoms, restoring virilisation, avoiding polycythaemia and maintaining or improving bone mineral density.Treatment aims to relieve an individual's symptoms and signs of androgen deficiency by administering standard doses and maintaining circulating testosterone levels within the reference interval for eugonadal men.Evaluation for cardiovascular disease and prostate cancer risks should be undertaken as appropriate for eugonadal men of similar age. Nevertheless, when there is a reasonable possibility of substantive pre-existing prostate disease, digital rectal examination and prostate-specific antigen testing should be performed before commencing testosterone treatment.Changes in management as result of the position statement: Treatment aims to relieve symptoms and signs of androgen deficiency, using convenient and effective formulations of testosterone. Therapy should be monitored for efficacy and safety.

  16. Exercise and Sports Science Australia position statement on exercise and falls prevention in older people.

    Science.gov (United States)

    Tiedemann, Anne; Sherrington, Catherine; Close, Jacqueline C T; Lord, Stephen R

    2011-11-01

    Falls affect a significant number of older Australians and present a major challenge to health care providers and health systems. The purpose of this statement is to inform and guide exercise practitioners and health professionals in the safe and effective prescription of exercise for older community-dwelling people with the goal of preventing falls. Falls in older people are not random events but can be predicted by assessing a number of risk factors. Of particular importance are lower limb muscle strength, gait and balance, all of which can be improved with appropriate exercise. There is now extensive evidence to demonstrate that many falls are preventable, with exercise playing a crucial role in prevention. Research evidence has identified that programs which include exercises that challenge balance are more effective in preventing falls than those which do not challenge balance. It is important for exercise to be progressively challenging, ongoing and of sufficient dose to maximise its benefits in reducing falls. Other (non-exercise) interventions are necessary for certain people with complex medical conditions or recent hospitalisation and risk factors relating to vision and the use of psychotropic medications. Qualified exercise professionals are well placed to implement the research evidence and to prescribe and supervise specific exercise aimed at preventing falls in both healthy older community-dwelling people and those with co-morbidities. Copyright © 2011 Sports Medicine Australia. Published by Elsevier Ltd. All rights reserved.

  17. Spirometry training courses: Content, delivery and assessment - a position statement from the Australian and New Zealand Society of Respiratory Science.

    Science.gov (United States)

    Swanney, Maureen P; O'Dea, Christopher A; Ingram, Emily R; Rodwell, Leanne T; Borg, Brigitte M

    2017-10-01

    Spirometry training courses are provided by health services and training organizations to enable widespread use of spirometry testing for patient care or for monitoring health. The primary outcome of spirometry training courses should be to enable participants to perform spirometry to international best practice, including testing of subjects, quality assurance and interpretation of results. Where valid results are not achieved or quality assurance programmes identify errors in devices, participants need to be able to adequately manage these issues in accordance with best practice. It is important that potential participants are confident in the integrity of the course they attend and that the course meets their expectations in terms of training. This position statement lists the content that the Australian and New Zealand Society of Respiratory Science (ANZSRS) has identified as required in a spirometry training course to adequately meet the primary outcomes mentioned above. The content requirements outlined in this position statement are based on the current international spirometry standards set out by the American Thoracic Society and European Respiratory Society. Furthermore, recommendations around course delivery for theoretical and practical elements of spirometry testing and post-course assessment are outlined in this statement. © 2017 The Authors. Respirology published by John Wiley & Sons Australia, Ltd on behalf of Asian Pacific Society of Respirology.

  18. [Position statement: surgery and diabetes mellitus].

    Science.gov (United States)

    Fasching, Peter; Huber, Joakim; Clodi, Martin; Abrahamian, Heidemarie; Ludvik, Bernhard

    2016-04-01

    This position statement reflects the opinion of the Austrian Diabetes Association concerning the perioperative management of patients with diabetes mellitus based on the available scientific evidence. The paper covers necessary preoperative examinations from an internal/diabetological point of view as well as the perioperative metabolic control by means of oral antidiabetics and/or insulin therapy.

  19. The 2012 Hormone Therapy Position Statement of The North American Menopause Society

    Science.gov (United States)

    2012-01-01

    Objective This position statement aimed to update the evidence-based position statement published by The North American Menopause Society (NAMS) in 2010 regarding recommendations for hormone therapy (HT) for postmenopausal women. This updated position statement further distinguishes the emerging differences in the therapeutic benefit-risk ratio between estrogen therapy (ET) and combined estrogen-progestogen therapy (EPT) at various ages and time intervals since menopause onset. Methods An Advisory Panel of expert clinicians and researchers in the field of women’s health was enlisted to review the 2010 NAMS position statement, evaluate new evidence, and reach consensus on recommendations. The Panel’s recommendations were reviewed and approved by the NAMS Board of Trustees as an official NAMS position statement. Results Current evidence supports the use of HT for perimenopausal and postmenopausal women when the balance of potential benefits and risks is favorable for the individual woman. This position statement reviews the effects of ET and EPT on many aspects of women’s health and recognizes the greater safety profile associated with ET. Conclusions Recent data support the initiation of HT around the time of menopause to treat menopause-related symptoms and to prevent osteoporosis in women at high risk of fracture. The more favorable benefit-risk ratio for ET allows more flexibility in extending the duration of use compared with EPT, where the earlier appearance of increased breast cancer risk precludes a recommendation for use beyond 3 to 5 years. PMID:22367731

  20. December 2012 Connecticut School Shooting Position Statement

    Science.gov (United States)

    Journal of School Violence, 2013

    2013-01-01

    In response to the killing of 20 children and 6 adults at Sandy Hook Elementary School on December 17, 2012, this position statement argues that research supports a thoughtful approach to safer schools, guided by four key elements--balance, communication, connectedness, and support--along with strengthened attention to mental health needs in the…

  1. European Society of Endodontology position statement: the use of CBCT in endodontics.

    Science.gov (United States)

    Patel, S; Durack, C; Abella, F; Roig, M; Shemesh, H; Lambrechts, P; Lemberg, K

    2014-06-01

    This Position Statement represents a consensus of an expert committee convened by the European Society of Endodontology (ESE) on the use of Cone Beam Computed Tomography (CBCT). The statement is based on the current scientific evidence, and provides the clinician with evidence-based criteria on when to use CBCT in Endodontics. Given the dynamic and changing nature of research, development of new devices and clinical practice relating to CBCT, this Position Statement will be updated within 3 years, or before that time should new evidence become available. © 2014 International Endodontic Journal. Published by John Wiley & Sons Ltd.

  2. Effectiveness of the Positioning Statement: Experimental Test on Brand Awareness in Competitive Contexts

    Directory of Open Access Journals (Sweden)

    Rafael Barreiros Porto

    2018-03-01

    Full Text Available Good positioning statements have an effect on consumer brand awareness. However, the competitive context formed by the novelty of the category and the brand market structure may hinder the assimilation of positioning and its association with the pre-existing image. This study assesses the effectiveness of positioning statements in the generation of brand awareness, considering its competitive context. Using an experimental design, with a group of control, the exposure of brands and their competitive contexts were manipulated and the positioning statement remained constant for a sample of consumers. The results show the positioning statement had an effect on both assimilation of the message and valence of image association, which adds awareness for the brand, but only for the traditional category. The effectiveness on the message assimilation occurred within the weak brand and within the less known median brand. For the image valence, it occurred only between the weak brand and the strong one from the traditional category. These findings are distinct among consumer segments. The research brings up a classic theme, but presents a new methodological approach to measure the effectiveness of brand positioning.

  3. 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.

  4. Treatment of idiopathic pulmonary fibrosis in Australia and New Zealand: A position statement from the Thoracic Society of Australia and New Zealand and the Lung Foundation Australia.

    Science.gov (United States)

    Jo, Helen E; Troy, Lauren K; Keir, Gregory; Chambers, Daniel C; Holland, Anne; Goh, Nicole; Wilsher, Margaret; de Boer, Sally; Moodley, Yuben; Grainge, Christopher; Whitford, Helen; Chapman, Sally; Reynolds, Paul N; Glaspole, Ian; Beatson, David; Jones, Leonie; Hopkins, Peter; Corte, Tamera J

    2017-10-01

    Idiopathic pulmonary fibrosis (IPF) is a fibrosing interstitial lung disease (ILD) of unknown aetiology with a median survival of only 2-5 years. It is characterized by progressive dyspnoea and worsening lung function, ultimately resulting in death. Until recently, there were no effective therapies for IPF; however, with the publication of two landmark clinical trials in 2014, the anti-fibrotic therapies, nintedanib and pirfenidone, have gained widespread approval. This position paper aims to highlight the current evidence for the treatment of IPF, with particular application to the Australian and New Zealand population. We also consider areas in which evidence is currently lacking, especially with regard to the broader IPF severity spectrum and treatment of co-morbid conditions. The utility of non-pharmacological therapies including pulmonary rehabilitation, oxygen as well as symptom management thought to be important in the holistic care of IPF patients are also discussed. © 2017 The Authors. Respirology published by John Wiley & Sons Australia, Ltd on behalf of Asian Pacific Society of Respirology.

  5. 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

  6. European Society of Endodontology position statement: The use of CBCT in Endodontics

    NARCIS (Netherlands)

    Patel, S.; Durack, C.; Abella, F.; Roig, M.; Shemesh, H.; Lambrechts, P.; Lemberg, K.

    2014-01-01

    This Position Statement represents a consensus of an expert committee convened by the European Society of Endodontology (ESE) on the use of Cone Beam Computed Tomography (CBCT). The statement is based on the current scientific evidence, and provides the clinician with evidence-based criteria on when

  7. 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

  8. The American Chiropractic Board of Sports Physicians Position Statement on Pre-Participation Examinations: An Expert Consensus

    Science.gov (United States)

    Moreau, William J.; Nabhan, Dustin C.; Roecker, Christopher; Kimura, Melissa Nagare; Klein, Andrew; Guimard, Brett; Pierce, Kevin; Helma, Patrick; Nelson, Robert; Bahr, Kelly Shockley; Nelson, Laney; Williams, Perry

    2015-01-01

    Objective The purpose of this paper is to present a position statement of best practices for the provision of a safe and high-quality pre-participation examination (PPE) and to provide recommendations on education requirements for doctors of chiropractic providing the PPE. Methods In 2014, the American Chiropractic Board of Sports Physicians (ACBSP) Board of Directors identified a need to review and update the ACBSP position statements and practice guidelines in order to be current with evolving best practices. Twelve ACBSP certificants, 10 Diplomates of the ACBSP, and 2 Certified Chiropractic Sports Physicians, met in April 2015 to author a pre-participation position statement using an expert consensus process. Panel members excluded anyone with commercial conflicts of interest and included individuals with expertise in clinical sports medicine and the performance of PPEs. A literature review was performed and circulated in advance for use by the panel in addressing the topic. The position statement was written through a consensus process and accepted by the ACBSP Board of Directors in May of 2015. Results The ACBSP Position Statement on Pre-participation Examinations identifies the qualifications and best practices for doctors of chiropractic to perform a PPE. Conclusion This position statement states that doctors of chiropractic with post graduate education and current Diplomates of the ACBSP or Certified Chiropractic Sports Physicians certification have the prerequisite education and qualifying skills to perform PPEs. PMID:26778931

  9. The American Chiropractic Board of Sports Physicians Position Statement on Pre-Participation Examinations: An Expert Consensus.

    Science.gov (United States)

    Moreau, William J; Nabhan, Dustin C; Roecker, Christopher; Kimura, Melissa Nagare; Klein, Andrew; Guimard, Brett; Pierce, Kevin; Helma, Patrick; Nelson, Robert; Bahr, Kelly Shockley; Nelson, Laney; Williams, Perry

    2015-09-01

    The purpose of this paper is to present a position statement of best practices for the provision of a safe and high-quality pre-participation examination (PPE) and to provide recommendations on education requirements for doctors of chiropractic providing the PPE. In 2014, the American Chiropractic Board of Sports Physicians (ACBSP) Board of Directors identified a need to review and update the ACBSP position statements and practice guidelines in order to be current with evolving best practices. Twelve ACBSP certificants, 10 Diplomates of the ACBSP, and 2 Certified Chiropractic Sports Physicians, met in April 2015 to author a pre-participation position statement using an expert consensus process. Panel members excluded anyone with commercial conflicts of interest and included individuals with expertise in clinical sports medicine and the performance of PPEs. A literature review was performed and circulated in advance for use by the panel in addressing the topic. The position statement was written through a consensus process and accepted by the ACBSP Board of Directors in May of 2015. The ACBSP Position Statement on Pre-participation Examinations identifies the qualifications and best practices for doctors of chiropractic to perform a PPE. This position statement states that doctors of chiropractic with post graduate education and current Diplomates of the ACBSP or Certified Chiropractic Sports Physicians certification have the prerequisite education and qualifying skills to perform PPEs.

  10. National innovation policy and public science in Australia

    Science.gov (United States)

    Carter, Lyn

    2017-12-01

    In this paper, I have positioned myself with Kean Birch and explored some of the political-economic actors/actants of policy suites implicated in the biotechnologies and bioeconomy. In particular, I have considered Australia's recent National Innovation and Science Agenda and allied documents and entities (that is, Innovation and Science Australia, the National Science Statement and the 2016 National Research Infrastructure Roadmap) as one of the National Innovation Strategies in place now in OECD countries and beyond. In overview, these policy suites utilise the same high knowledge creation/low translation and commericalisation arguments as elsewhere to press for particular ideologically based `improvements' to public science. Mapping the terrain of these entities has revealed the innovation, biotechnology and bioeconomy policy space to be inordinately complex and challenging to navigate. Reviewing Australia's position enables the type of comparative work that contributes to a closer understanding of the largely neoliberal global economic imperatives shaping contemporaneity. Moreover, while these policy suites attempt to constitute and circulate particular visions of science education, their complex nature mitigates against science teachers/educators grappling with their implications.

  11. Clinical Oncology Society of Australia position statement on the use of complementary and alternative medicine by cancer patients.

    Science.gov (United States)

    Braun, Lesley; Harris, Jessica; Katris, Paul; Cain, Michael; Dhillon, Haryana; Koczwara, Bogda; Olver, Ian; Robotin, Monica

    2014-12-01

    Health professionals involved in the clinical management of cancer are becoming increasingly aware that their patients use complementary and alternative medicine (CAM). As cancer incidence and survival rates increase, use of CAM is also likely to increase. This paper outlines the position of the Clinical Oncology Society of Australia (COSA) on the use of CAM by cancer patients and provides guidance for health professionals involved with the treatment of cancer patients who are using or wish to use CAM. Key definitions and common communication scenarios are presented along with evidence-based recommended steps for health professionals when discussing CAM use. COSA encourages health professionals to focus on open discussion with their patients regarding CAM, to become familiar with reputable resources for CAM information, to discuss with patients the concept of evidence-based medicine, to recognize limitations to their knowledge of CAM and seek further advice when necessary, and to be respectful of the patients' right to autonomy. © 2014 Wiley Publishing Asia Pty Ltd.

  12. Intellectual Disability Policy as Developed, Expressed, and Evaluated in AAIDD/The Arc Joint Statements: The Role of Organization Position Statements.

    Science.gov (United States)

    Luckasson, Ruth; Ford, Marty E; McMillan, Elise D; Misilo, Frederick M; Nygren, Margaret A

    2017-07-01

    The American Association on Intellectual and Developmental Disabilities (AAIDD) and The Arc of the United States (The Arc) have a long history of joined efforts to develop, express, and evaluate disability policies. These efforts have resulted in a series of formal statements on critical issues such as education, healthcare, human rights, and criminal justice. Their joint efforts further important policy goals including providing clear strong communication about important policy values and directions, promulgating key principles of high quality supports and services, affirming best professional practices, and emphasizing personal outcomes. In addition, the joint efforts (a) affirm important aspects of organization identity; (b) enhance the organizations' abilities to assure the input of a wide variety of perspectives; (c) engage members' expanded ranges of experiences and talents; (d) multiply staff and leadership resources; (e) increase communication strength and avenues; and (f) establish processes for timely review and revision of policies as critical disability issues arise or change, and new opportunities for policy integration and advancement occur. This article describes the processes used to develop, express, and evaluate the position statements; summarizes the policy content of several joint statements; and discusses the role of these organization position statements.

  13. International Association for Hospice and Palliative Care Position Statement: Euthanasia and Physician-Assisted Suicide.

    Science.gov (United States)

    De Lima, Liliana; Woodruff, Roger; Pettus, Katherine; Downing, Julia; Buitrago, Rosa; Munyoro, Esther; Venkateswaran, Chitra; Bhatnagar, Sushma; Radbruch, Lukas

    2017-01-01

    Reports about regulations and laws on Euthanasia and Physician Assisted Suicide (PAS) are becoming increasingly common in the media. Many groups have expressed opposition to euthanasia and PAS while those in favor argue that severely chronically ill and debilitated patients have a right to control the timing and manner of their death. Others argue that both PAS and euthanasia are ethically legitimate in rare and exceptional cases. Given that these discussions as well as the new and proposed laws and regulations may have a powerful impact on patients, caregivers, and health care providers, the International Association for Hospice and Palliative Care (IAHPC) has prepared this statement. To describe the position of the IAHPC regarding Euthanasia and PAS. The IAHPC formed a working group (WG) of seven board members and two staff officers who volunteered to participate in this process. An online search was performed using the terms "position statement", "euthanasia" "assisted suicide" "PAS" to identify existing position statements from health professional organizations. Only statements from national or pan-national associations were included. Statements from seven general medical and nursing associations and statements from seven palliative care organizations were identified. A working document including a summary of the different position statements was prepared and based on these, an initial draft was prepared. Online discussions among the members of the WG took place for a period of three months. The differences were reconciled by email discussions. The resulting draft was shared with the full board. Additional comments and suggestions were incorporated. This document represents the final version approved by the IAHPC Board of Directors. IAHPC believes that no country or state should consider the legalization of euthanasia or PAS until it ensures universal access to palliative care services and to appropriate medications, including opioids for pain and dyspnea. In

  14. Palliative sedation: the position statement of the Italian National Committee for Bioethics.

    Science.gov (United States)

    Orsi, Luciano; Gristina, Giuseppe R

    2017-05-01

    In January 2016 the Italian National Bioethics Committee (NBC) published a position statement entitled Deep and continuous palliative sedation in the imminence of death, related to the use of sedation and analgesia for relief from pain and psychological distress in dying patients. In this statement the Committee points out the clinical and ethical appropriateness of palliative sedation as a therapeutic procedure. As a result, today palliative sedation has to be considered useful, scientifically safe and reliable, and acknowledged as an integral part of good clinical practice. At the same time, the position statement, once and for all, makes clear that palliative sedation cannot and must not be equated with the practice of euthanasia. Thus, this document should be known by health professionals caring for dying patients not only in palliative as well as in intensive care settings, but it should be also considered as a milestone aimed to encourage and ease a widespread implementation of this procedure in all health care settings.

  15. Panel established to revise position statement on climate change

    Science.gov (United States)

    President Robert Dickinson has appointed a panel to review the current AGU position statement on climate change and greenhouse gases, and to consider revising the statement to reflect scientific progress over the last four years. Marvin Geller of the State University of New York-Stonybrook chairs the panel.Other panel members include: Andre Berger, George Lemaître Catholic University of Louvain, Belgium; Anny Cazenave, Observatoire Midi-Pyrénées, Toulouse, France; John Christy, University of Alabama, Huntsville; Ellen Druffel, University of California, Irvine; Jack Fellows, University Consortium for Atmospheric Research, Boulder; Hiroshi Kanzawa, Nagoya University, Japan; William Schlesinger, Duke University, Durham; William (Jim) Shuttleworth, University of Arizona; Eric Sundquist, U.S. Geological Survey, Woods Hole; Richard Turco, University of California, Los Angeles; Ilana Wainer, Universidade Cidade Sao Paulo, Brazil.

  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. Cardiac Society of Australia and New Zealand Position Statement: Coronary Artery Calcium Scoring.

    Science.gov (United States)

    Liew, Gary; Chow, Clara; van Pelt, Niels; Younger, John; Jelinek, Michael; Chan, Jonathan; Hamilton-Craig, Christian

    2017-12-01

    Based Primary Prevention Recommendations: There is currently no data in Australia and New Zealand that CAC is cost-effective in informing primary prevention decisions. Given the cost of testing is currently borne entirely by the patient, discussion regarding the implications of CAC results should occur before CAC is recommended and undertaken. Copyright © 2017 Australian and New Zealand Society of Cardiac and Thoracic Surgeons (ANZSCTS) and the Cardiac Society of Australia and New Zealand (CSANZ). Published by Elsevier B.V. All rights reserved.

  18. 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

  19. American Society for Pain Management Nursing Position Statement: Pain Management in Patients with Substance Use Disorders

    OpenAIRE

    Oliver, June; Coggins, Candace; Compton, Peggy; Hagan, Susan; Matteliano, Deborah; Stanton, Marsha; St. Marie, Barbara; Strobbe, Stephen; Turner, Helen N.

    2012-01-01

    The American Society for Pain Management Nursing (ASPMN) has updated its position statement on managing pain in patients with substance use disorders. This position statement is endorsed by the International Nurses Society on Addictions (IntNSA) and includes clinical practice recommendations based on current evidence. It is the position of ASPMN and IntNSA that every patient with pain, including those with substance use disorders, has the right to be treated with dignity, respect, and high qu...

  20. Defense Business Operations Fund Consolidated Statement of Financial Position for FY 1994

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

    The objective of the audit was to determine whether the Statement of Financial Position of the Defense Business Operations Fund for FY 1994 was fairly presented in accordance with Office of Management...

  1. Cone-beam CT in paediatric dentistry. DIMITRA project position statement

    International Nuclear Information System (INIS)

    Oenning, Anne Caroline; Jacobs, Reinhilde; Pauwels, Ruben; Stratis, Andreas; Hedesiu, Mihaela; Salmon, Benjamin

    2018-01-01

    DIMITRA (dentomaxillofacial paediatric imaging: an investigation towards low-dose radiation induced risks) is a European multicenter and multidisciplinary project focused on optimizing cone-beam CT exposures for children and adolescents. With increasing use of cone-beam CT for dentomaxillofacial diagnostics, concern arises regarding radiation risks associated with this imaging modality, especially for children. Research evidence concerning cone-beam CT indications in children remains limited, while reports mention inconsistent recommendations for dose reduction. Furthermore, there is no paper using the combined and integrated information on the required indication-oriented image quality and the related patient dose levels. In this paper, therefore, the authors initiate an integrated approach based on current evidence regarding image quality and dose, together with the expertise of DIMITRA's members searching for a state of the art. The aim of this DIMITRA position statement is to provide indication-oriented and patient-specific recommendations regarding the main cone-beam CT applications in the pediatric field. The authors will review this position statement document when results regarding multidisciplinary approaches evolve, in a period of 5 years or earlier. (orig.)

  2. Teaching the Statement of Changes in Financial Position--A Worksheet Approach.

    Science.gov (United States)

    Byrd, David B.; Byrd, Sandra D.

    1986-01-01

    The worksheet approach to preparing a Statement of Changes in Financial Position (SCFP) is presented. An example that has been developed for presentation to the class during the first class period spent on SCFPs is discussed. Conversion of working capital to cash is also explained. (CT)

  3. International Association for Hospice and Palliative Care Position Statement: Euthanasia and Physician-Assisted Suicide

    Science.gov (United States)

    Woodruff, Roger; Pettus, Katherine; Downing, Julia; Buitrago, Rosa; Munyoro, Esther; Venkateswaran, Chitra; Bhatnagar, Sushma; Radbruch, Lukas

    2017-01-01

    Abstract Background: Reports about regulations and laws on Euthanasia and Physician Assisted Suicide (PAS) are becoming increasingly common in the media. Many groups have expressed opposition to euthanasia and PAS while those in favor argue that severely chronically ill and debilitated patients have a right to control the timing and manner of their death. Others argue that both PAS and euthanasia are ethically legitimate in rare and exceptional cases. Given that these discussions as well as the new and proposed laws and regulations may have a powerful impact on patients, caregivers, and health care providers, the International Association for Hospice and Palliative Care (IAHPC) has prepared this statement. Purpose: To describe the position of the IAHPC regarding Euthanasia and PAS. Method: The IAHPC formed a working group (WG) of seven board members and two staff officers who volunteered to participate in this process. An online search was performed using the terms “position statement”, “euthanasia” “assisted suicide” “PAS” to identify existing position statements from health professional organizations. Only statements from national or pan-national associations were included. Statements from seven general medical and nursing associations and statements from seven palliative care organizations were identified. A working document including a summary of the different position statements was prepared and based on these, an initial draft was prepared. Online discussions among the members of the WG took place for a period of three months. The differences were reconciled by email discussions. The resulting draft was shared with the full board. Additional comments and suggestions were incorporated. This document represents the final version approved by the IAHPC Board of Directors. Result: IAHPC believes that no country or state should consider the legalization of euthanasia or PAS until it ensures universal access to palliative care services and to

  4. American Society for Pain Management nursing position statement: pain management in patients with substance use disorders.

    Science.gov (United States)

    Oliver, June; Coggins, Candace; Compton, Peggy; Hagan, Susan; Matteliano, Deborah; Stanton, Marsha; St Marie, Barbara; Strobbe, Stephen; Turner, Helen N

    2012-10-01

    The American Society for Pain Management Nursing (ASPMN) has updated its position statement on managing pain in patients with substance use disorders. This position statement is endorsed by the International Nurses Society on Addictions (IntNSA) and includes clinical practice recommendations based on current evidence. It is the position of ASPMN and IntNSA that every patient with pain, including those with substance use disorders, has the right to be treated with dignity, respect, and high-quality pain assessment and management. Failure to identify and treat the concurrent conditions of pain and substance use disorders will compromise the ability to treat either condition effectively. Barriers to caring for these patients include stigmatization, misconceptions, and limited access to providers skilled in these two categories of disorders. Topics addressed in this position statement include the scope of substance use and related disorders, conceptual models of addiction, ethical considerations, addiction risk stratification, and clinical recommendations.

  5. Communication of 31 October 1995 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1995-01-01

    On 2 November 1995, the Director General received a communication dated 31 October 1995 from the Permanent Mission of Australia transmitting a Statement of 28 October 1995 by the Prime Minister of Australia on ''The Third French Nuclear Test''. As requested by the Permanent Mission of Australia, the text of the Statement is being circulated for the information of Member States of the Agency

  6. Communication of 24 November 1995 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1995-01-01

    On 27 November 1995, the Director General received a communication dated 24 November 1995 from the Permanent Mission of Australia transmitting Statements of 22 November 1995 by the Prime Minister of Australia, by the Minister for Foreign Affairs of Australia and by the Secretary-General of the South Pacific Forum on ''The Fourth French Nuclear Test''. As requested by the Permanent Mission of Australia, the texts of the Statements are being circulated for the information of Member States of the Agency

  7. AAE and AAOMR Joint Position Statement: Use of Cone Beam Computed Tomography in Endodontics 2015 Update.

    Science.gov (United States)

    2015-10-01

    The following statement was prepared by the Special Committee to Revise the Joint American Association of Endodontists/American Academy of Oral and Maxillofacial Radiology Position on Cone Beam Computed Tomography, and approved by the AAE Board of Directors and AAOMR Executive Council in May 2015. AAE members may reprint this position statement for distribution to patients or referring dentists. Copyright © 2015 American Academy of Oral and Maxillofacial Radiology and American Association of Endodontists. Published by Elsevier Inc. All rights reserved.

  8. Developing an affirmative position statement on sexual and gender diversity for psychology professionals in South Africa

    Directory of Open Access Journals (Sweden)

    Cornelius J. Victor

    2017-06-01

    Full Text Available Background. Against the background of the dominance of patriarchy and heteronormativity in Africa and the resultant stigma, discrimination and victimisation of sexually and gender-diverse people, this article reports on the development of an affirmative position statement by the Psychological Society of South Africa (PsySSA for psychology professionals working with sexually and gender-diverse people. The position statement is an attempt to contribute positively to the de-stigmatisation, amongst psychology professionals, of all people with diverse sexual and gender identities. Objective. In documenting and reflecting on the process of developing the statement — a first on the African continent — the article aims to contribute to the potential resources available to others in their work on similar projects around the world. Design. Although initially intended to be relevant to the African continent, the position statement is appropriate to the South African context specifically, but developed in consultation with a range of stakeholders, also from other African countries. Results. Concerns expressed during stakeholder consultations, and thus taken into account in the development of the statement, include relevance to other African countries, negotiating the politics of representation and language, the importance of including gender and biological variance in addition to sexuality, and the need to be sensitive to how Western influence is constructed in some African contexts. Conclusion. Other national psychology organisations stand to benefit by ‘lessons learned’ during this country-specific process with global implications, especially with respect to broadening the lens from lesbian, gay, bisexual, transgender and intersex (LGBTI to sexual and gender diversity, as well as an acknowledgement of the multiple and fluid developmental pathways around sexuality and gender, in general.

  9. Policy Challenges for Bilingual and Immersion Education in Australia: Literacy and Language Choices for Users of Aboriginal Languages, Auslan and Italian

    Science.gov (United States)

    de Courcy, Michele

    2005-01-01

    This paper deals with the author's recent work on political, sociolinguistic and educational aspects of bilingual and immersion education in Australia. Among the cases considered are: the development of a professional position statement on bilingual and immersion education, to be disseminated to policy makers; advising on an Auslan (Australian…

  10. Ethnocentrism is an unacceptable rationale for health care policy: a critique of transplant tourism position statements.

    Science.gov (United States)

    Evans, R W

    2008-06-01

    Medical tourism has emerged as a global health care phenomenon, valued at $60 billion worldwide in 2006. Transplant tourism, unlike other more benign forms of medical tourism, has become a flashpoint within the transplant community, underscoring the uneasy relationships among science, religion, politics, ethics and international health care policies concerning the commercialization of transplantation. Numerous professional associations have drafted or issued position statements condemning transplant tourism. Often the criticism is misdirected. The real issue concerns both the source and circumstances surrounding the procurement of donor organs, including commercialization. Unfortunately, many of the position statements circulated to date represent an ethnocentric and decidedly western view of transplantation. As such, the merits of culturally insensitive policy statements issued by otherwise well-intended transplant professionals, and the organizations they represent, must be evaluated within the broader context of foreign relations and diplomacy, as well as cultural and ethical relativity. Having done so, many persons may find themselves reluctant to endorse statements that have produced a misleading social desirability bias, which, to a great extent, has impeded more thoughtful and inclusive deliberations on the issues. Therefore, instead of taking an official position on policy matters concerning the commercial aspects of transplantation, international professional associations should offer culturally respectful guidance.

  11. Communication of 7 September 1995 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-09-15

    On 8 September 1995, the Director General received a communication dated 7 September 1995 from the Permanent Mission of Australia transmitting two Statements by the Prime Minister of Australia, one issued in his capacity as Chairman of the South Pacific Forum, concerning the resumption of nuclear testing by France. As requested by the Permanent Mission of Australia, the texts of the Statements are being circulated for the information of Member States of the Agency.

  12. Communication of 7 September 1995 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1995-01-01

    On 8 September 1995, the Director General received a communication dated 7 September 1995 from the Permanent Mission of Australia transmitting two Statements by the Prime Minister of Australia, one issued in his capacity as Chairman of the South Pacific Forum, concerning the resumption of nuclear testing by France. As requested by the Permanent Mission of Australia, the texts of the Statements are being circulated for the information of Member States of the Agency

  13. Best practice in nurse-led chemotherapy review: a position statement from the United Kingdom Oncology Nursing Society

    OpenAIRE

    Lennan, E; Vidall, C; Roe, H; Jones, P; Smith, J; Farrell, C

    2012-01-01

    This position statement has been formulated by nurses from the United Kingdom Oncology Nursing Society (UKONS) to provide guidance on the provision of nurse-led chemotherapy review clinics for adult patients. For the purposes of this statement, a nurse-led chemotherapy clinic is defined as one that conducts formal review (in a consultation room) before the decision to proceed and prescribe the next cycle of chemotherapy. This statement does not address the toxicity checks that take place imme...

  14. 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.

  15. 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.

  16. WNA position statement on safe management of nuclear waste and used nuclear fuel

    International Nuclear Information System (INIS)

    Saint-Pierre, S.

    2006-01-01

    This World nuclear association (W.N.A.) Position Statement summarizes the worldwide nuclear industry's record, progress and plans in safely managing nuclear waste and used nuclear fuel. The global industry's safe waste management practices cover the entire nuclear fuel-cycle, from the mining of uranium to the long-term disposal of end products from nuclear power reactors. The Statement's aim is to provide, in clear and accurate terms, the nuclear industry's 'story' on a crucially important subject often clouded by misinformation. Inevitably, each country and each company employs a management strategy appropriate to a specific national and technical context. This Position Statement reflects a confident industry consensus that a common dedication to sound practices throughout the nuclear industry worldwide is continuing to enhance an already robust global record of safe management of nuclear waste and used nuclear fuel. This text focuses solely on modern civil programmes of nuclear-electricity generation. It does not deal with the substantial quantities of waste from military or early civil nuclear programmes. These wastes fall into the category of 'legacy activities' and are generally accepted as a responsibility of national governments. The clean-up of wastes resulting from 'legacy activities' should not be confused with the limited volume of end products that are routinely produced and safely managed by today's nuclear energy industry. On the significant subject of 'Decommissioning of Nuclear Facilities', which is integral to modern civil nuclear power programmes, the W.N.A. will offer a separate Position Statement covering the industry's safe management of nuclear waste in this context. The safe management of nuclear waste and used nuclear fuel is a widespread, well-demonstrated reality. This strong safety record reflects a high degree of nuclear industry expertise and of industry responsibility toward the well-being of current and future generations

  17. The 2017 hormone therapy position statement of The North American Menopause Society.

    Science.gov (United States)

    2017-07-01

    The 2017 Hormone Therapy Position Statement of The North American Menopause Society (NAMS) updates the 2012 Hormone Therapy Position Statement of The North American Menopause Society and identifies future research needs. An Advisory Panel of clinicians and researchers expert in the field of women's health and menopause was recruited by NAMS to review the 2012 Position Statement, evaluate new literature, assess the evidence, and reach consensus on recommendations, using the level of evidence to identify the strength of recommendations and the quality of the evidence. The Panel's recommendations were reviewed and approved by the NAMS Board of Trustees.Hormone therapy (HT) remains the most effective treatment for vasomotor symptoms (VMS) and the genitourinary syndrome of menopause (GSM) and has been shown to prevent bone loss and fracture. The risks of HT differ depending on type, dose, duration of use, route of administration, timing of initiation, and whether a progestogen is used. Treatment should be individualized to identify the most appropriate HT type, dose, formulation, route of administration, and duration of use, using the best available evidence to maximize benefits and minimize risks, with periodic reevaluation of the benefits and risks of continuing or discontinuing HT.For women aged younger than 60 years or who are within 10 years of menopause onset and have no contraindications, the benefit-risk ratio is most favorable for treatment of bothersome VMS and for those at elevated risk for bone loss or fracture. For women who initiate HT more than 10 or 20 years from menopause onset or are aged 60 years or older, the benefit-risk ratio appears less favorable because of the greater absolute risks of coronary heart disease, stroke, venous thromboembolism, and dementia. Longer durations of therapy should be for documented indications such as persistent VMS or bone loss, with shared decision making and periodic reevaluation. For bothersome GSM symptoms not

  18. Anxiety management training for anxiety states: positive compared with negative self-statements.

    Science.gov (United States)

    Ramm, E; Marks, I M; Yuksel, S; Stern, R S

    1982-04-01

    Twelve patients complaining of chronic free-floating anxiety, usually also with panic attacks, were assigned at random to treatment by six hour-long sessions of anxiety-management training, either with positive or with negative self-statements, given over six weeks. Patients in both treatment conditions improved, with a small trend favouring positive over negative self-instruction, especially at follow-up. It is unclear how much self-instruction, rather than therapeutic attention or mere passage of time, accounted for the bulk of the modest improvement obtained.

  19. Australian Institute of Sport and Australian Medical Association position statement on concussion in sport.

    Science.gov (United States)

    Elkington, Lisa J; Hughes, David C

    2017-01-16

    Sport-related concussion is a growing health concern in Australia. Public concern is focused on the incidence and potential long term consequences of concussion. Children may be more prone to concussion and take longer to recover. The Australian Institute of Sport and the Australian Medical Association have collaborated to present the most contemporary evidence-based information in a format appropriate for all stakeholders. This position statement aims to ensure that participant safety and welfare is paramount when dealing with concussion in sport.First aid principles apply in the management of the athlete with suspected concussion, including protection of the cervical spine. Tools exist for use by members of the community, allowing identification of key symptoms and signs that raise the suspicion of concussion. Medical professionals should use the Sport Concussion Assessment Tool 3, in conjunction with clinical assessment for the diagnosis of concussion. Clinical assessment includes mechanism of injury, symptoms and signs, cognitive functioning, and neurological assessment including balance testing. In any situation where concussion is suspected, the athlete must be immediately removed from sport and not be allowed to return to activity until they have been assessed by a medical practitioner. "If in doubt, sit them out."A diagnosis of concussion requires immediate physical and cognitive rest, followed by a structured, graduated return to physical activity. Children require a longer period of recovery from concussion. Algorithms are provided for use by medical and non-medically trained stakeholders in the recognition and management of concussion.

  20. Position statement on 'Economic Impact of Oil and Gas Development within the Province of Newfoundland and Labrador

    International Nuclear Information System (INIS)

    1998-01-01

    This document contains the statement outlining the official position of the Newfoundland Ocean Industries Association (NOIA) concerning the report on the 'Economic Impact of Oil and Gas Development within the Province of Newfoundland and Labrador'. NOIA's position reflects the concern that Newfoundland businesses and individuals be involved in this emerging industry. Not unexpectedly, the statement is directed primarily towards improving economic opportunity for its members, but it also argues in favour of increasing economic activity within the province as whole. The Position Statement addresses six major issues of concern. These are: a full and fair opportunity for Newfoundland-resident supply and service companies to bid on an internationally competitive basis; a level playing field for all those who submit bids for contracts; enhancement of Newfoundland technology, expertise and facilities, as well as support of technology transfer to interested and capable Newfoundland businesses or companies; a life-of-field approach to planning, or linking capital expenditure and operational expenditure in order to achieve long-term positive economic impact within Newfoundland and Labrador; a supplier development program to encourage the development of an internationally competitive Newfoundland supply community; and the encouragement of operators and major contractors to fulfill specific requirements for positive economic impact within the province

  1. Communication of 23 August 1995 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-09-11

    On 25 August 1995, the Director General received a communication dated 23 August 1995 from the Permanent Mission of Australia transmitting a Statement of 22 August 1995 by the Prime Minister of Australia made as Chairman of the South Pacific Forum concerning the second test of a nuclear weapon by China since the 1995 NPT Review and Extension Conference. As requested by the Permanent Mission of Australia, the text of the Statement is being circulated for the information of Member States of the Agency.

  2. Communication of 23 August 1995 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1995-01-01

    On 25 August 1995, the Director General received a communication dated 23 August 1995 from the Permanent Mission of Australia transmitting a Statement of 22 August 1995 by the Prime Minister of Australia made as Chairman of the South Pacific Forum concerning the second test of a nuclear weapon by China since the 1995 NPT Review and Extension Conference. As requested by the Permanent Mission of Australia, the text of the Statement is being circulated for the information of Member States of the Agency

  3. Communication of 30 June 1995 received from the permanent mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1995-01-01

    On 3 July 1995, the Director General received a communication dated 30 June 1995 transmitting a Statement of 23 June 1995 by the Prime Minister of Australia concerning the resumption of nuclear testing by France. As requested by the Permanent Mission of Australia, the text of the Statement is being circulated for the information of Member States of the Agency

  4. Reconceptualizing Media Literacy in the Social Studies: A Pragmatist Critique of the NCSS Position Statement on Media Literacy

    Science.gov (United States)

    Mason, Lance; Metzger, Scott Alan

    2012-01-01

    The National Council for the Social Studies Position Statement on Media Literacy argues that media literacy can facilitate participatory democracy if students' interest in media is harnessed. The statement conceives of media technology as neutral and under-conceptualizes socializing aspects of media technologies that foster atomized individualism.…

  5. Ethics of genetic testing and research in sport: a position statement from the Australian Institute of Sport

    Science.gov (United States)

    Vlahovich, Nicole; Fricker, Peter A; Brown, Matthew A; Hughes, David

    2017-01-01

    As Australia's peak high-performance sport agency, the Australian Institute of Sport (AIS) has developed this position statement to address the implications of recent advances in the field of genetics and the ramifications for the health and well-being of athletes. Genetic testing has proven of value in the practice of clinical medicine. There are, however, currently no scientific grounds for the use of genetic testing for athletic performance improvement, sport selection or talent identification. Athletes and coaches should be discouraged from using direct-to-consumer genetic testing because of its lack of validation and replicability and the lack of involvement of a medical practitioner in the process. The transfer of genetic material or genetic modification of cells for performance enhancement is gene doping and should not be used on athletes. There are, however, valid roles for genetic research and the AIS supports genetic research which aims to enhance understanding of athlete susceptibility to injury or illness. Genetic research is only to be conducted after careful consideration of a range of ethical concerns which include the provision of adequate informed consent. The AIS is committed to providing leadership in delivering an ethical framework that protects the well-being of athletes and the integrity of sport, in the rapidly changing world of genomic science. PMID:27899345

  6. Polish Society of Endocrinology Position statement on endocrine disrupting chemicals (EDCs).

    Science.gov (United States)

    Rutkowska, Aleksandra; Rachoń, Dominik; Milewicz, Andrzej; Ruchała, Marek; Bolanowski, Marek; Jędrzejuk, Diana; Bednarczuk, Tomasz; Górska, Maria; Hubalewska-Dydejczyk, Alicja; Kos-Kudła, Beata; Lewiński, Andrzej; Zgliczyński, Wojciech

    2015-01-01

    With the reference to the position statements of the Endocrine Society, the Paediatric Endocrine Society, and the European Society of Paediatric Endocrinology, the Polish Society of Endocrinology points out the adverse health effects caused by endocrine disrupting chemicals (EDCs) commonly used in daily life as components of plastics, food containers, pharmaceuticals, and cosmetics. The statement is based on the alarming data about the increase of the prevalence of many endocrine disorders such as: cryptorchidism, precocious puberty in girls and boys, and hormone-dependent cancers (endometrium, breast, prostate). In our opinion, it is of human benefit to conduct epidemiological studies that will enable the estimation of the risk factors of exposure to EDCs and the probability of endocrine disorders. Increasing consumerism and the industrial boom has led to severe pollution of the environment with a corresponding negative impact on human health; thus, there is great necessity for the biomonitoring of EDCs in Poland.

  7. Comparative Study on Presentation of Statement of Financial Position in the Public Sector

    Directory of Open Access Journals (Sweden)

    Carmen Crețu

    2011-06-01

    Full Text Available Although it is more than a decade since the elaboration of the first public accountingstandards, countries are still reluctant to adopt them, preferring rather an adaptation of nationallegislation with the provisions IPSASs. Concerns about the necessity and usefulness of the applicationof International Public Sector Accounting Standards are due to economic influences, cultural, social,which made their mark on philosophy, doctrine and national accounting policies. Although financialstatements may appear similar from country to country, there are differences that can be caused by avariety of social, economic and legal factors, and that some countries when setting the nationalrequirements have considered the needs of different users of financial statements. These factors haveled to the use of different definitions of the structures of financial statements, such as assets,liabilities, equity, revenues and expenses. Scope and disclosures in the financial statements were alsoaffected. Therefore, this paper intends to emphasize similarities, but especially the differencesbetween the two frames of reference - national norms to international standards - regarding Statementof financial position on a public institution.

  8. Reflections on the Swiss Consensus Statement in the context of qualitative interviews with heterosexuals living with HIV.

    Science.gov (United States)

    Persson, A

    2010-12-01

    In 2008, the Swiss Federal AIDS Commission released a statement concluding that people with HIV who are on treatment and have an undetectable viral load are non-infectious and can safely practice unprotected sex with their HIV-negative partner under certain conditions. Contradicting over 25 years of HIV prevention messages, the so called Swiss Consensus Statement sparked a polarised international debate. One key concern is that the Statement will be misinterpreted to imply that everybody on treatment can have unprotected sex. Therefore, critics warn against any departure from the emphasis on condoms as the most effective prevention method. Given this concern, it is useful to reflect on what relevance the Swiss Statement may have for those concerned. This paper draws on qualitative interviews with HIV-positive heterosexuals and HIV-negative partners in Australia. Conducted both before and after the release of the Statement, these interviews revealed that sexual decision-making was not based solely on calculations of risk, but shaped by complex emotions and relationship priorities. The interviews also revealed that participants were sceptical towards the Statement's prevention message. These findings call into question the central concerns that drive this debate.

  9. Estrogen and progestogen use in postmenopausal women: July 2008 position statement of The North American Menopause Society

    Science.gov (United States)

    2009-01-01

    Objective To update for both clinicians and the lay public the evidence-based position statement published by The North American Menopause Society (NAMS) in March 2007 regarding its recommendations for menopausal hormone therapy (HT) for postmenopausal women, with consideration for the therapeutic benefit-risk ratio at various times through menopause and beyond. Design An Advisory Panel of clinicians and researchers expert in the field of women’s health was enlisted to review the March 2007 NAMS position statement, evaluate new evidence through an evidence-based analysis, and reach consensus on recommendations. The Panel’s recommendations were reviewed and approved by the NAMS Board of Trustees as an official NAMS position statement. The document was provided to other interested organizations to seek their endorsement. Results Current evidence supports a consensus regarding the role of HT in postmenopausal women, when potential therapeutic benefits and risks around the time of menopause are considered. This paper lists all these areas along with explanatory comments. Conclusions that vary from the 2007 position statement are highlighted. Addenda include a discussion of risk concepts, a new component not included in the 2007 paper, and a recommended list of areas for future HT research. A suggested reading list of key references is also provided. Conclusions Recent data support the initiation of HT around the time of menopause to treat menopause-related symptoms; to treat or reduce the risk of certain disorders, such as osteoporosis or fractures in select postmenopausal women; or both. The benefit-risk ratio for menopausal HT is favorable close to menopause but decreases with aging and with time since menopause in previously untreated women. PMID:18580541

  10. Topical, geospatial, and temporal diffusion of the 2015 North American Menopause Society position statement on nonhormonal management of vasomotor symptoms.

    Science.gov (United States)

    Carpenter, Janet S; Laine, Tei; Harrison, Blake; LePage, Meghan; Pierce, Taran; Hoteling, Nathan; Börner, Katy

    2017-10-01

    We sought to depict the topical, geospatial, and temporal diffusion of the 2015 North American Menopause Society position statement on the nonhormonal management of menopause-associated vasomotor symptoms released on September 21, 2015, and its associated press release from September 23, 2015. Three data sources were used: online news articles, National Public Radio, and Twitter. For topical diffusion, we compared keywords and their frequencies among the position statement, press release, and online news articles. We also created a network figure depicting relationships across key content categories or nodes. For geospatial diffusion within the United States, we compared locations of the 109 National Public Radio (NPR) stations covering the statement to 775 NPR stations not covering the statement. For temporal diffusion, we normalized and segmented Twitter data into periods before and after the press release (September 12, 2015 to September 22, 2015 vs September 23, 2015 to October 3, 2015) and conducted a burst analysis to identify changes in tweets from before to after. Topical information diffused across sources was similar with the exception of the more scientific terms "vasomotor symptoms" or "vms" versus the more colloquial term "hot flashes." Online news articles indicated media coverage of the statement was mainly concentrated in the United States. NPR station data showed similar proportions of stations airing the story across the four census regions (Northeast, Midwest, south, west; P = 0.649). Release of the statement coincided with bursts in the menopause conversation on Twitter. The findings of this study may be useful for directing the development and dissemination of future North American Menopause Society position statements and/or press releases.

  11. Position statement on ethics, equipoise and research on charged particle radiation therapy.

    Science.gov (United States)

    Sheehan, Mark; Timlin, Claire; Peach, Ken; Binik, Ariella; Puthenparampil, Wilson; Lodge, Mark; Kehoe, Sean; Brada, Michael; Burnet, Neil; Clarke, Steve; Crellin, Adrian; Dunn, Michael; Fossati, Piero; Harris, Steve; Hocken, Michael; Hope, Tony; Ives, Jonathan; Kamada, Tadashi; London, Alex John; Miller, Robert; Parker, Michael; Pijls-Johannesma, Madelon; Savulescu, Julian; Short, Susan; Skene, Loane; Tsujii, Hirohiko; Tuan, Jeffrey; Weijer, Charles

    2014-08-01

    The use of charged-particle radiation therapy (CPRT) is an increasingly important development in the treatment of cancer. One of the most pressing controversies about the use of this technology is whether randomised controlled trials are required before this form of treatment can be considered to be the treatment of choice for a wide range of indications. Equipoise is the key ethical concept in determining which research studies are justified. However, there is a good deal of disagreement about how this concept is best understood and applied in the specific case of CPRT. This report is a position statement on these controversies that arises out of a workshop held at Wolfson College, Oxford in August 2011. The workshop brought together international leaders in the relevant fields (radiation oncology, medical physics, radiobiology, research ethics and methodology), including proponents on both sides of the debate, in order to make significant progress on the ethical issues associated with CPRT research. This position statement provides an ethical platform for future research and should enable further work to be done in developing international coordinated programmes of research. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  12. 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...

  13. British Society of Gastroenterology position statement on serrated polyps in the colon and rectum.

    Science.gov (United States)

    East, James E; Atkin, Wendy S; Bateman, Adrian C; Clark, Susan K; Dolwani, Sunil; Ket, Shara N; Leedham, Simon J; Phull, Perminder S; Rutter, Matt D; Shepherd, Neil A; Tomlinson, Ian; Rees, Colin J

    2017-07-01

    Serrated polyps have been recognised in the last decade as important premalignant lesions accounting for between 15% and 30% of colorectal cancers. There is therefore a clinical need for guidance on how to manage these lesions; however, the evidence base is limited. A working group was commission by the British Society of Gastroenterology (BSG) Endoscopy section to review the available evidence and develop a position statement to provide clinical guidance until the evidence becomes available to support a formal guideline. The scope of the position statement was wide-ranging and included: evidence that serrated lesions have premalignant potential; detection and resection of serrated lesions; surveillance strategies after detection of serrated lesions; special situations-serrated polyposis syndrome (including surgery) and serrated lesions in colitis; education, audit and benchmarks and research questions. Statements on these issues were proposed where the evidence was deemed sufficient, and re-evaluated modified via a Delphi process until >80% agreement was reached. The Grading of Recommendations, Assessment, Development and Evaluations (GRADE) tool was used to assess the strength of evidence and strength of recommendation for finalised statements. Key recommendation : we suggest that until further evidence on the efficacy or otherwise of surveillance are published, patients with sessile serrated lesions (SSLs) that appear associated with a higher risk of future neoplasia or colorectal cancer (SSLs ≥10 mm or serrated lesions harbouring dysplasia including traditional serrated adenomas) should be offered a one-off colonoscopic surveillance examination at 3 years ( weak recommendation, low quality evidence, 90% agreement ). Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  14. Position Statement: Palliative Care for Children.

    Science.gov (United States)

    Death Studies, 1993

    1993-01-01

    Notes that International Work Group on Death, Dying, and Bereavement recognizes wide variation of attitudes, beliefs, and behaviors pertaining to childhood death, dying, and bereavement. Statement identifies set of assumptions which can serve as guidelines, across cultures, in care of children with terminal illness and their families. (Author/NB)

  15. The SWEET SPOTS study: a real-world interpretation of the 2012 American Diabetes Association Position Statement regarding individualized A1C targets.

    Science.gov (United States)

    Bieszk, Nella; Grabner, Michael; Wei, Wenhui; Bonine, Nicole G; Stephenson, Judith J

    2016-01-01

    To evaluate awareness of the 2012 American Diabetes Association (ADA) Position Statement among physicians and assess its effects on patient-centered glycated hemoglobin (A1C) goals in the management of type 2 diabetes (T2D). The Summarizing Real-World Individualized TrEatmEnT GoalS and Potential SuppOrT Systems in Type 2 Diabetes (SWEET SPOTS) study used the HealthCore claims database to identify T2D patients, stratified by risk, and their treating physicians to assess primary care physician and endocrinologist awareness of the 2012 ADA Position Statement. Physicians completed online surveys on A1C targets before and after receiving an educational intervention to review the position statement. Of 125 responding physicians (mean age 50.3 years, 12.8% endocrinologists) who were linked to 125 patient profiles (mean age 56.9 years, 42% female, mean A1C 7.2%), 92% were at least somewhat aware of the position statement prior to the intervention and 59% believed that the statement would impact how they set A1C targets. The educational intervention resulted in mostly less stringent goal setting for both lower and higher risk patients, but changes were not significant. The proportion of physician-assigned A1C targets within ADA-recommended ranges increased from 56% to 66% post-intervention ( P ADA Position Statement and believe that it may influence treatment goals. While patient-specific A1C targets were not significantly impacted, physicians indicated that they would make targets more or less stringent for lower and higher risk patients, respectively, across their practice. Further research into optimizing physician education regarding individualized A1C targets is warranted.

  16. Position statement of the Australian Diabetes Society: individualisation of glycated haemoglobin targets for adults with diabetes mellitus.

    Science.gov (United States)

    Cheung, N Wah; Conn, Jennifer J; d'Emden, Michael C; Gunton, Jenny E; Jenkins, Alicia J; Ross, Glynis P; Sinha, Ashim K; Andrikopoulos, Sofianos; Colagiuri, Stephen; Twigg, Stephen M

    2009-09-21

    Tight glycaemic control reduces the risk of development and progression of organ complications in people with type 1 or type 2 diabetes. In this position statement, the Australian Diabetes Society recommends a general target glycated haemoglobin (HbA(1c)) level of position statement also provides guidelines for the individualisation of glycaemic targets to a tighter or lesser degree, with a recommended target HbA(1c) level of diabetes and its duration, pregnancy, diabetes medication being taken, presence of cardiovascular disease, risk of and problems from hypoglycaemia, and comorbidities. Management of diabetes also includes: adequate control of other cardiovascular risk factors, including weight, blood pressure and lipid serum levels; antiplatelet therapy; and smoking cessation.

  17. Exercise and sports science Australia (ESSA) position statement on exercise and spinal cord injury.

    Science.gov (United States)

    Tweedy, Sean M; Beckman, Emma M; Geraghty, Timothy J; Theisen, Daniel; Perret, Claudio; Harvey, Lisa A; Vanlandewijck, Yves C

    2017-02-01

    Traumatic spinal cord injury (SCI) may result in tetraplegia (motor and/or sensory nervous system impairment of the arms, trunk and legs) or paraplegia (motor and/or sensory impairment of the trunk and/or legs only). The adverse effects of SCI on health, fitness and functioning are frequently compounded by profoundly sedentary behaviour. People with paraplegia (PP) and tetraplegia (TP) have reduced exercise capacity due to paralysis/paresis and reduced exercising stroke volume. TP often further reduces exercise capacity due to lower maximum heart-rate and respiratory function. There is strong, consistent evidence that exercise can improve cardiorespiratory fitness and muscular strength in people with SCI. There is emerging evidence for a range of other exercise benefits, including reduced risk of cardio-metabolic disease, depression and shoulder pain, as well as improved respiratory function, quality-of-life and functional independence. Exercise recommendations for people with SCI are: ≥30min of moderate aerobic exercise on ≥5d/week or ≥20min of vigorous aerobic ≥3d/week; strength training on ≥2d/week, including scapula stabilisers and posterior shoulder girdle; and ≥2d/week flexibility training, including shoulder internal and external rotators. These recommendations may be aspirational for profoundly inactive clients and stratification into "beginning", "intermediate" and "advanced" will assist application of the recommendations in clinical practice. Flexibility exercise is recommended to preserve upper limb function but may not prevent contracture. For people with TP, Rating of Perceived Exertion may provide a more valid indication of exercise intensity than heart rate. The safety and effectiveness of exercise interventions can be enhanced by initial screening for autonomic dysreflexia, orthostatic hypotension, exercise-induced hypotension, thermoregulatory dysfunction, pressure sores, spasticity and pain. Copyright © 2016 Sports Medicine Australia

  18. Diabetes Canada Position Statement for People with Types 1 and 2 Diabetes Who Fast During Ramadan.

    Science.gov (United States)

    Bajaj, Harpreet Singh; Abouhassan, Tyceer; Ahsan, Muhammad Rauf; Arnaout, Amel; Hassanein, Mohamed; Houlden, Robyn L; Khan, Tayyab; Khandwala, Hasnain; Verma, Subodh

    2018-04-27

    Fasting from dawn to dusk during Ramadan, including abstaining from water and food, is 1 of the pillars of Islam and is observed by the majority of Muslims. Most research concerning diabetes and fasting during Ramadan originates from Middle Eastern or South Asian countries; however, differences exist in hours of work and fasting, pharmacotherapy and blood glucose monitoring between these countries and Canada. An expert forum of 7 Canadian experts and 1 international expert collaborated to develop Canadian guidelines using the same evidence-based principles, with the exception of an independent methods review used for the Diabetes Canada clinical practice guidelines. Diabetes Canada scientific leadership and Canadian health-care providers performed independent external reviews. Religious leaders endorsed the position statement and provided letters of support. An informed patient participated in the position-statement development. Each recommendation was approved with 100% consensus of the expert forum. Recommendations for risk stratification, education, pharmacotherapy and blood glucose monitoring for adults with type 1 and type 2 diabetes who intend to fast during Ramadan have been developed. This is the first Canadian position statement on the topic of Ramadan fasting and diabetes. It was developed by an expert faculty and endorsed by Diabetes Canada, and provides guidance about pharmacotherapy and glucose monitoring for health-care providers so that they can assist Canadian Muslims living with diabetes to observe fasting during Ramadan safely. Copyright © 2018. Published by Elsevier Inc.

  19. The influence of publication of financial statements, risk of takeover and financial position of the auditee on public auditors' unethical behaviour

    NARCIS (Netherlands)

    van Dijk, M

    2000-01-01

    This study examines the effects of publication of financial statements, the risk of a takeover of the auditee and the auditee's financial position on auditors' willingness to allow material errors in financial statements in case of management pressure. The results show that all factors significantly

  20. Statements commemorating the twentieth anniversary of the Treaty on the Non-Proliferation of Nuclear Weapons

    International Nuclear Information System (INIS)

    1988-08-01

    The document reproduces the following statements commemorating the twentieth anniversary of the Treaty on the Non-proliferation of Nuclear Weapons: Statement by the Secretary-General of the United Nations, statements on behalf of the depository Governments and statements on behalf of other Governments (Australia, Bangladesh, Canada, Costa Rica, Cyprus, Czechoslovakia, Egypt, Federal Republic of Germany, Greece, Hungary, Ireland, Japan, Liechtenstein, Mexico, the Netherlands, New Zealand, Solomon Islands, Spain, Sri Lanka, Switzerland, Thailand, Trinidad and Tobago, Western Samoa and Nordic Countries - Denmark, Finland, Iceland, Norway and Sweden)

  1. Communication of 3 October 1995 received from the permanent mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1995-01-01

    On 5 October 1995, the Director General received a communication dated 3 October 1995 from the Permanent Mission of Australia transmitting a Statement of 2 October 1995 by the Prime Minister of Australia on ''The Second French Nuclear Test''

  2. Evaluation of Increasing Antecedent Specificity in Goal Statements on Adherence to Positive Behavior-Management Strategies

    Science.gov (United States)

    Cohrs, Corey M.; Shriver, Mark D.; Burke, Raymond V.; Allen, Keith D.

    2016-01-01

    We evaluated the impact of antecedent specificity in goal statements on adherence to positive behavior-management strategies. Teaching staff were recruited from 2 different school settings where there were routine expectations to use behavior-specific praise in the classroom, but adherence was poor. In a concurrent multiple baseline design, the…

  3. Communication of 4 January 1996 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1996-01-01

    On 5 January 1996, the Director General received a communication dated 4 January 1996 from the Permanent Mission of Australia transmitting a Statement of 28 December 1995 by the Acting Prime Minister of Australia on ''The Fifth French Nuclear Test''

  4. National Athletic Trainers' Association Position Statement: Anabolic-Androgenic Steroids

    Science.gov (United States)

    Kersey, Robert D.; Elliot, Diane L.; Goldberg, Linn; Kanayama, Gen; Leone, James E.; Pavlovich, Mike; Pope, Harrison G.

    2012-01-01

    This NATA position statement was developed by the NATA Research & Education Foundation. Objective This manuscript summarizes the best available scholarly evidence related to anabolic-androgenic steroids (AAS) as a reference for health care professionals, including athletic trainers, educators, and interested others. Background Health care professionals associated with sports or exercise should understand and be prepared to educate others about AAS. These synthetic, testosterone-based derivatives are widely abused by athletes and nonathletes to gain athletic performance advantages, develop their physiques, and improve their body image. Although AAS can be ergogenic, their abuse may lead to numerous negative health effects. Recommendations Abusers of AAS often rely on questionable information sources. Sports medicine professionals can therefore serve an important role by providing accurate, reliable information. The recommendations provide health care professionals with a current and accurate synopsis of the AAS-related research. PMID:23068595

  5. Position statement on use of hand-held portable dental X-ray equipment

    International Nuclear Information System (INIS)

    2014-06-01

    The position statement focuses on justification in the medical field, in particular on the use of hand-held portable dental x-ray equipment. It supplements another HERCA position paper, providing a general overview of the use of all hand-held portable X-ray equipment. Key Messages: - HERCA finds that the use of hand-held portable X-ray devices should be discouraged except in special circumstances. - As a general rule, these devices should only be used in scenarios where an intraoral radiograph is deemed necessary for a patient and the use of a fixed or semi-mobile x-ray unit is impractical, e.g.: - nursing homes, residential care facilities or homes for persons with disabilities; - forensic odontology, - military operations abroad without dental facilities

  6. The Honeymoon project: Australia`s first in situ leach uranium project

    Energy Technology Data Exchange (ETDEWEB)

    Ackland, M.C. [Southern Cross Resources Inc. Toowond, QLD (Australia)

    1997-12-31

    The Honeymoon uranium deposit is one of several roll front uranium deposits in South Australia. It was discovered in 1971, the project developed in the 1970`s, and was ready for demonstration of the In Situ Leaching (ISL) production techniques by January 1983, when the project was stopped, despite it having met the environmental approvals to proceed, due to the Australian Labour Party`s `three mines policy`. From 1983 until March 1996 the project was mothballed. In late 1996 Southern Cross Resources Inc. (SCRI) reached agreement with Mount Isa Mining (MIM) to purchase its uranium interests in Honeymoon, Goulds Dam and EL 2310 whilst simultaneously acquiring Sedimentary Holdings NL`s interests in EL 2310. By April 1997 these interests were consolidated in SCRI`s wholly owned subsidiary, Southern Cross Resources Australia Ply Ltd which is the operating company. Activities are presently underway to rehabilitate the existing treatment plant and continue the program that was outlined in the approved 1981 Honeymoon Environmental Impact Statement. 2 tabs., 3 figs.

  7. 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.

  8. State Energy Commission of Western Australia. 1985 annual report

    Energy Technology Data Exchange (ETDEWEB)

    1985-01-01

    The report reviews the operations and achievements of the Commission during 1984/85, and also outlines plans aimed at providing reliable and cost-effective energy supplies in Western Australia in the future. The Commission completed the 1984/85 financial year with an operating surplus of 4.3 m dollars. This compared with a surplus of 4.4 m dollars for the previous year. A full set of financial statements, certified by the Auditor General of Western Australia as being properly drawn up and fairly presented, appears in the back of the report.

  9. Ethics of genetic testing and research in sport: a position statement from the Australian Institute of Sport.

    Science.gov (United States)

    Vlahovich, Nicole; Fricker, Peter A; Brown, Matthew A; Hughes, David

    2017-01-01

    As Australia's peak high-performance sport agency, the Australian Institute of Sport (AIS) has developed this position statement to address the implications of recent advances in the field of genetics and the ramifications for the health and well-being of athletes. Genetic testing has proven of value in the practice of clinical medicine. There are, however, currently no scientific grounds for the use of genetic testing for athletic performance improvement, sport selection or talent identification. Athletes and coaches should be discouraged from using direct-to-consumer genetic testing because of its lack of validation and replicability and the lack of involvement of a medical practitioner in the process. The transfer of genetic material or genetic modification of cells for performance enhancement is gene doping and should not be used on athletes. There are, however, valid roles for genetic research and the AIS supports genetic research which aims to enhance understanding of athlete susceptibility to injury or illness. Genetic research is only to be conducted after careful consideration of a range of ethical concerns which include the provision of adequate informed consent. The AIS is committed to providing leadership in delivering an ethical framework that protects the well-being of athletes and the integrity of sport, in the rapidly changing world of genomic science. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  10. The Australasian radiation protection society's position statement on risks from low levels of ionizing radiation

    International Nuclear Information System (INIS)

    Don, Higson; Ches, Mason; Andrew, McEwan; Peter, Burns; Riaz, Akber; Ron, Cameron; Pamela, Sykes; Joe, Young

    2006-01-01

    At its Annual General Meeting in 2004, the Australasian Radiation Protection Society (A.R.P.S.) set up a working group to draft a statement of the Society's position on risks from low levels of exposure to ionizing radiation. The resulting position statement was adopted by the Society at its Annual General Meeting in 2005. Its salient features are as follows: First, there is insufficient evidence to establish a dose-effect relationship for doses that are less than a few tens of milli sieverts in a year. A linear extrapolation from higher dose levels should be assumed only for the purpose of applying regulatory controls. Secondly, estimates of collective dose arising from individual doses that are less than some tens of milli sieverts in a year should not be used to predict numbers of fatal cancers. Thirdly, the risk to an individual of doses significantly less than 100 micro sieverts in a year is so small, if it exists at all, that regulatory requirements to control exposure at this level are not warranted. (authors)

  11. Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-29

    In preparation for fulfilling our responsibilities under the Government Management Reform Act of 1994, we planned to conduct an audit of the Department of Energy`s FY 1995 Consolidated Statement of Financial Position. As discussed in the accompanying reports, the Office of Inspector General (OIG) could not express an opinion on the reasonableness of the value of assets and liabilities of the Department because of matters outside the control of the auditors that restricted the scope of their work. Although the OIG could not express an opinion, the audit disclosed reportable conditions in the Department`s internal control structure that adversely affected its ability to manage and account for its assets and liabilities. Corrective management actions on these reportable conditions should help the Department in preparing its Fiscal Year (FY) 1996 Statement of Financial Position.

  12. Position statement and guidelines on support personnel in audiology. American Speech-Language Hearing Association.

    Science.gov (United States)

    1998-01-01

    This policy document of the American Speech-Language-Hearing Association (ASHA) reflects the Association's position that the Certificate of Clinical Competence-Audiology (CCC-A) is a nationally recognized quality indicator and education standard for the profession. The following statement includes the CCC-A as the appropriate credential for audiologists supervising support personnel. The consensus panel document's exclusion of the CCC-A conflicts with ASHA's policy. Member organizations that composed the consensus panel on support personnel in audiology included: Academy of Dispensing Audiologists (ADA), American Academy of Audiology (AAA), ASHA, Educational Audiology Association (EAA), Military Audiology Association (MAA), and the National Hearing Conservation Association (NHCA). Representatives to the panel included Donald Bender (AAA) and Evelyn Cherow (ASHA), co-chairs; James McDonald and Meredy Hase (ADA); Albert deChiccis and Cheryl deConde Johnson (AAA); Chris Halpin and Deborah Price (ASHA); Peggy Benson (EAA); James Jerome (MAA); and Lloyd Bowling and Richard Danielson (NHCA). ASHA's Legislative Council and Executive Board elected not to adopt the consensus panel document because it excluded the CCC-A. In all others aspects, the documents remain similar. This position statement and guidelines supersede the audiology sections of the Guidelines for the Employment and Utilization of Supportive Personnel (LC 32-80).

  13. Society position statement : Canadian Cardiovascular Society/Canadian Anesthesiologists' Society/Canadian Heart Rhythm Society joint position statement on the perioperative management of patients with implanted pacemakers, defibrillators, and neurostimulating devices.

    Science.gov (United States)

    Healey, Jeff S; Merchant, Richard; Simpson, Chris; Tang, Timothy; Beardsall, Marianne; Tung, Stanley; Fraser, Jennifer A; Long, Laurene; van Vlymen, Janet M; Manninen, Pirjo; Ralley, Fiona; Venkatraghavan, Lashmi; Yee, Raymond; Prasloski, Bruce; Sanatani, Shubhayan; Philippon, François

    2012-04-01

    There are more than 200,000 Canadians living with permanent pacemakers or implantable defibrillators, many of whom will require surgery or invasive procedures each year. They face potential hazards when undergoing surgery; however, with appropriate planning and education of operating room personnel, adverse device-related outcomes should be rare. This joint position statement from the Canadian Cardiovascular Society (CCS) and the Canadian Anesthesiologists' Society (CAS) has been developed as an accessible reference for physicians and surgeons, providing an overview of the key issues for the preoperative, intraoperative, and postoperative care of these patients. The document summarizes the limited published literature in this field, but for most issues, relies heavily on the experience of the cardiologists and anesthesiologists who contributed to this work. This position statement outlines how to obtain information about an individual's type of pacemaker or implantable defibrillator and its programming. It also stresses the importance of determining if a patient is highly pacemaker-dependent and proposes a simple approach for nonelective evaluation of dependency. Although the document provides a comprehensive list of the intraoperative issues facing these patients, there is a focus on electromagnetic interference resulting from electrocautery and practical guidance is given regarding the characteristics of surgery, electrocautery, pacemakers, and defibrillators which are most likely to lead to interference. The document stresses the importance of preoperative consultation and planning to minimize complications. It reviews the relative merits of intraoperative magnet use vs reprogramming of devices and gives examples of situations where one or the other approach is preferable.

  14. The SWEET SPOTS study: a real-world interpretation of the 2012 American Diabetes Association Position Statement regarding individualized A1C targets

    Directory of Open Access Journals (Sweden)

    Bieszk N

    2016-11-01

    Full Text Available Nella Bieszk,1 Michael Grabner,2 Wenhui Wei,1 Nicole G Bonine,2 Judith J Stephenson,2 1Sanofi US, Inc., Bridgewater, NJ, 2HealthCore, Inc., Wilmington, DE, USA Objective: To evaluate awareness of the 2012 American Diabetes Association (ADA Position Statement among physicians and assess its effects on patient-centered glycated hemoglobin (A1C goals in the management of type 2 diabetes (T2D. Research design and methods: The Summarizing Real-World Individualized TrEatmEnT GoalS and Potential SuppOrT Systems in Type 2 Diabetes (SWEET SPOTS study used the HealthCore claims database to identify T2D patients, stratified by risk, and their treating physicians to assess primary care physician and endocrinologist awareness of the 2012 ADA Position Statement. Physicians completed online surveys on A1C targets before and after receiving an educational intervention to review the position statement. Results: Of 125 responding physicians (mean age 50.3 years, 12.8% endocrinologists who were linked to 125 patient profiles (mean age 56.9 years, 42% female, mean A1C 7.2%, 92% were at least somewhat aware of the position statement prior to the intervention and 59% believed that the statement would impact how they set A1C targets. The educational intervention resulted in mostly less stringent goal setting for both lower and higher risk patients, but changes were not significant. The proportion of physician-assigned A1C targets within ADA-recommended ranges increased from 56% to 66% post-intervention (P<0.0001. Conclusion: Physicians treating T2D are aware of the 2012 ADA Position Statement and believe that it may influence treatment goals. While patient-specific A1C targets were not significantly impacted, physicians indicated that they would make targets more or less stringent for lower and higher risk patients, respectively, across their practice. Further research into optimizing physician education regarding individualized A1C targets is warranted. Keywords

  15. 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 ...

  16. Communication of 13 June 1996 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1996-01-01

    The document reproduces the Statement of the Prime Minister of Australia made on 8 June 1996 and a Press Release issued by the Minister for Foreign Affairs of Australia at the same date in respect of the test of a nuclear weapon conducted by China on 8 June 1996. These documents were received by the Director General of the IAEA on 17 June 1996 from the Resident Representative of Australia

  17. Algorithm for the treatment of type 2 diabetes: a position statement of Brazilian Diabetes Society.

    Science.gov (United States)

    Lerario, Antonio C; Chacra, Antonio R; Pimazoni-Netto, Augusto; Malerbi, Domingos; Gross, Jorge L; Oliveira, José Ep; Gomes, Marilia B; Santos, Raul D; Fonseca, Reine Mc; Betti, Roberto; Raduan, Roberto

    2010-06-08

    The Brazilian Diabetes Society is starting an innovative project of quantitative assessment of medical arguments of and implementing a new way of elaborating SBD Position Statements. The final aim of this particular project is to propose a new Brazilian algorithm for the treatment of type 2 diabetes, based on the opinions of endocrinologists surveyed from a poll conducted on the Brazilian Diabetes Society website regarding the latest algorithm proposed by American Diabetes Association /European Association for the Study of Diabetes, published in January 2009.An additional source used, as a basis for the new algorithm, was to assess the acceptability of controversial arguments published in international literature, through a panel of renowned Brazilian specialists. Thirty controversial arguments in diabetes have been selected with their respective references, where each argument was assessed and scored according to its acceptability level and personal conviction of each member of the evaluation panel.This methodology was adapted using a similar approach to the one adopted in the recent position statement by the American College of Cardiology on coronary revascularization, of which not only cardiologists took part, but also specialists of other related areas.

  18. Algorithm for the treatment of type 2 diabetes: a position statement of Brazilian Diabetes Society

    Directory of Open Access Journals (Sweden)

    Lerario Antonio C

    2010-06-01

    Full Text Available Abstract The Brazilian Diabetes Society is starting an innovative project of quantitative assessment of medical arguments of and implementing a new way of elaborating SBD Position Statements. The final aim of this particular project is to propose a new Brazilian algorithm for the treatment of type 2 diabetes, based on the opinions of endocrinologists surveyed from a poll conducted on the Brazilian Diabetes Society website regarding the latest algorithm proposed by American Diabetes Association /European Association for the Study of Diabetes, published in January 2009. An additional source used, as a basis for the new algorithm, was to assess the acceptability of controversial arguments published in international literature, through a panel of renowned Brazilian specialists. Thirty controversial arguments in diabetes have been selected with their respective references, where each argument was assessed and scored according to its acceptability level and personal conviction of each member of the evaluation panel. This methodology was adapted using a similar approach to the one adopted in the recent position statement by the American College of Cardiology on coronary revascularization, of which not only cardiologists took part, but also specialists of other related areas.

  19. Communication received from the Resident Representative of Australia to the Agency concerning the Asia-Pacific Safeguards Network

    International Nuclear Information System (INIS)

    2009-01-01

    The Director General has received a letter dated 16 September 2009 from the Resident Representative of Australia to the Agency attaching the text of the Statement of Principles of the Asia-Pacific Safeguards Network (APSN). The letter and, as requested therein, the Statement of Principles are herewith circulated for the information of Member States

  20. Communication received from the Resident Representative of Australia to the Agency concerning the Asia-Pacific Safeguards Network

    International Nuclear Information System (INIS)

    2009-01-01

    The Director General has received a letter dated 16 September 2009 from the Resident Representative of Australia to the Agency attaching the text of the Statement of Principles of the Asia-Pacific Safeguards Network (APSN). The letter and, as requested therein, the Statement of Principles are herewith circulated for the information of Member States [fr

  1. Communication received from the Resident Representative of Australia to the Agency concerning the Asia-Pacific Safeguards Network

    International Nuclear Information System (INIS)

    2009-01-01

    The Director General has received a letter dated 16 September 2009 from the Resident Representative of Australia to the Agency attaching the text of the Statement of Principles of the Asia-Pacific Safeguards Network (APSN). The letter and, as requested therein, the Statement of Principles are herewith circulated for the information of Member States [es

  2. The Australasian radiation protection society's position statement on risks fro low levels of ionizing radiation

    International Nuclear Information System (INIS)

    Higson, D.J.

    2006-01-01

    Full text: Controversy continues in the radiation protection literature on whether or not ionizing radiation is harmful at low doses, with unresolved scientific uncertainty about effects below a few tens of millisieverts. To settle what regulatory controls (if any) should apply in this dose region, an assumption has to be made relating dose to the possibility of harm or benefit. The assumption made and the way it is applied can have far-reaching effects, not only on the scale of regulatory compliance required but also on public perception of risk, and therefore on the technological choices made by society. It is important therefore that decisions reached concerning the regulation of low doses of ionizing radiation derive from rational arguments and are perceived to have an ethical basis. It is also important that such decisions are neither portrayed nor perceived as resolving the scientific uncertainties: rather, they serve merely to facilitate the implementation of appropriate measures to ensure safety. At its Annual General Meeting in 2004, the Australasian Radiation Protection Society (ARPS) set up a working group to draft a statement of the Society's position on this matter. The resulting position statement was adopted by the Society at its Annual General Meeting on 14 November 2005. Its salient features are as follows: There is insufficient evidence to establish a dose-effect relationship for doses that are less than a few tens of millisieverts in a year. A linear extrapolation from higher dose levels should be assumed only for the purpose of applying regulatory controls; Estimates of collective dose arising from individual doses that are less than some tens of millisieverts in a year should not be used to predict numbers of fatal cancers; The risk to an individual of doses significantly less than 100 microsieverts in a year is so small, if it exists at all, that regulatory requirements to control exposure at this level are not warranted. The paper will

  3. World Nuclear Association position statement: Safe management of nuclear waste and used nuclear fuel

    International Nuclear Information System (INIS)

    Saint-Pierre, Sylvain

    2006-01-01

    This WNA Position Statement summarises the worldwide nuclear industry's record, progress and plans in safely managing nuclear waste and used nuclear fuel. The global industry's safe waste management practices cover the entire nuclear fuel-cycle, from the mining of uranium to the long-term disposal of end products from nuclear power reactors. The Statement's aim is to provide, in clear and accurate terms, the nuclear industry's 'story' on a crucially important subject often clouded by misinformation. Inevitably, each country and each company employs a management strategy appropriate to a specific national and technical context. This Position Statement reflects a confident industry consensus that a common dedication to sound practices throughout the nuclear industry worldwide is continuing to enhance an already robust global record of safe management of nuclear waste and used nuclear fuel. This text focuses solely on modern civil programmes of nuclear-electricity generation. It does not deal with the substantial quantities of waste from military or early civil nuclear programmes. These wastes fall into the category of 'legacy activities' and are generally accepted as a responsibility of national governments. The clean-up of wastes resulting from 'legacy activities' should not be confused with the limited volume of end products that are routinely produced and safely managed by today's nuclear energy industry. On the significant subject of 'Decommissioning of Nuclear Facilities', which is integral to modern civil nuclear power programmes, the WNA will offer a separate Position Statement covering the industry's safe management of nuclear waste in this context. The paper's conclusion is that the safe management of nuclear waste and used nuclear fuel is a widespread, well-demonstrated reality. This strong safety record reflects a high degree of nuclear industry expertise and of industry responsibility toward the well-being of current and future generations. Accumulating

  4. 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...

  5. The clinical application of genome-wide sequencing for monogenic diseases in Canada: Position Statement of the Canadian College of Medical Geneticists

    OpenAIRE

    Boycott, Kym; Hartley, Taila; Adam, Shelin; Bernier, Francois; Chong, Karen; Fernandez, Bridget A; Friedman, Jan M; Geraghty, Michael T; Hume, Stacey; Knoppers, Bartha M; Laberge, Anne-Marie; Majewski, Jacek; Mendoza-Londono, Roberto; Meyn, M Stephen; Michaud, Jacques L

    2015-01-01

    Purpose and scope The aim of this Position Statement is to provide recommendations for Canadian medical geneticists, clinical laboratory geneticists, genetic counsellors and other physicians regarding the use of genome-wide sequencing of germline DNA in the context of clinical genetic diagnosis. This statement has been developed to facilitate the clinical translation and development of best practices for clinical genome-wide sequencing for genetic diagnosis of monogenic diseases in Canada; it...

  6. The impact of socioeconomic position on severe maternal morbidity outcomes among women in Australia: a national case-control study.

    Science.gov (United States)

    Lindquist, A; Noor, N; Sullivan, E; Knight, M

    2015-11-01

    Studies in other developed countries have suggested that socioeconomic position may be a risk factor for poorer pregnancy outcomes. This analysis aimed to explore the independent impact of socioeconomic position on selected severe maternal morbidities among women in Australia. A case-control study using data on severe maternal morbidities associated with direct maternal death collected through the Australasian Maternity Outcomes Surveillance System. Australia. 623 cases, 820 controls. Logistic regression analysis to investigate differences in outcomes among different socioeconomic groups, classified by Socio-Economic Indexes for Areas (SEIFA) quintile. Severe maternal morbidity (amniotic fluid embolism, placenta accreta, peripartum hysterectomy, eclampsia or pulmonary embolism). SEIFA quintile was statistically significantly associated with maternal morbidity, with cases being twice as likely as controls to reside in the most disadvantaged areas (adjusted OR 2.00, 95%CI 1.29-3.10). Maternal age [adjusted odds ratio (aOR) 2.20 for women aged 35 or over compared with women aged 25-29, 95%CI 1.64-3.15] and previous pregnancy complications (aOR 1.30, 95%CI 1.21-1.87) were significantly associated with morbidity. A parity of 1 or 2 was protective (aOR 0.58, 95%CI 0.43-0.79), whereas previous caesarean delivery was associated with maternal morbidity (aOR 2.20 for women with one caesarean delivery, 95%CI 1.44-2.85, compared with women with no caesareans). The risk of severe maternal morbidity among women in Australia is significantly increased by social disadvantage. This study suggests that future efforts in improving maternity care provision and maternal outcomes in Australia should include socioeconomic position as an independent risk factor for adverse outcome. © 2014 Royal College of Obstetricians and Gynaecologists.

  7. Youth resistance training: updated position statement paper from the national strength and conditioning association.

    Science.gov (United States)

    Faigenbaum, Avery D; Kraemer, William J; Blimkie, Cameron J R; Jeffreys, Ian; Micheli, Lyle J; Nitka, Mike; Rowland, Thomas W

    2009-08-01

    Faigenbaum, AD, Kraemer, WJ, Blimkie, CJR, Jeffreys, I, Micheli, LJ, Nitka, M, and Rowland, TW. Youth resistance training: Updated position statement paper from the National Strength and Conditioning Association. J Strength Cond Res 23(5): S60-S79, 2009-Current recommendations suggest that school-aged youth should participate daily in 60 minutes or more of moderate to vigorous physical activity that is developmentally appropriate and enjoyable and involves a variety of activities (). Not only is regular physical activity essential for normal growth and development, but also a physically active lifestyle during the pediatric years may help to reduce the risk of developing some chronic diseases later in life (). In addition to aerobic activities such as swimming and bicycling, research increasingly indicates that resistance training can offer unique benefits for children and adolescents when appropriately prescribed and supervised (). The qualified acceptance of youth resistance training by medical, fitness, and sport organizations is becoming universal ().Nowadays, comprehensive school-based programs are specifically designed to enhance health-related components of physical fitness, which include muscular strength (). In addition, the health club and sport conditioning industry is getting more involved in the youth fitness market. In the U.S.A., the number of health club members between the ages of 6 and 17 years continues to increase () and a growing number of private sport conditioning centers now cater to young athletes. Thus, as more children and adolescents resistance train in schools, health clubs, and sport training centers, it is imperative to determine safe, effective, and enjoyable practices by which resistance training can improve the health, fitness, and sports performance of younger populations.The National Strength and Conditioning Association (NSCA) recognizes and supports the premise that many of the benefits associated with adult resistance training

  8. Algorithm for the treatment of type 2 diabetes: a position statement of Brazilian Diabetes Society

    OpenAIRE

    Lerario, Antonio C; Chacra, Antonio R; Pimazoni-Netto, Augusto; Malerbi, Domingos; Gross, Jorge L; Oliveira, Jos? EP; Gomes, Marilia B; Santos, Raul D; Fonseca, Reine MC; Betti, Roberto; Raduan, Roberto

    2010-01-01

    Abstract The Brazilian Diabetes Society is starting an innovative project of quantitative assessment of medical arguments of and implementing a new way of elaborating SBD Position Statements. The final aim of this particular project is to propose a new Brazilian algorithm for the treatment of type 2 diabetes, based on the opinions of endocrinologists surveyed from a poll conducted on the Brazilian Diabetes Society website regarding the latest algorithm proposed by American Diabetes Associatio...

  9. The Australasian radiation protection society's position statement on risks from low levels of ionizing radiation

    Energy Technology Data Exchange (ETDEWEB)

    Don, Higson; Ches, Mason; Andrew, McEwan; Peter, Burns; Riaz, Akber; Ron, Cameron; Pamela, Sykes; Joe, Young [Australasian Radiation Protection Society (Australia)

    2006-07-01

    At its Annual General Meeting in 2004, the Australasian Radiation Protection Society (A.R.P.S.) set up a working group to draft a statement of the Society's position on risks from low levels of exposure to ionizing radiation. The resulting position statement was adopted by the Society at its Annual General Meeting in 2005. Its salient features are as follows: First, there is insufficient evidence to establish a dose-effect relationship for doses that are less than a few tens of milli sieverts in a year. A linear extrapolation from higher dose levels should be assumed only for the purpose of applying regulatory controls. Secondly, estimates of collective dose arising from individual doses that are less than some tens of milli sieverts in a year should not be used to predict numbers of fatal cancers. Thirdly, the risk to an individual of doses significantly less than 100 micro sieverts in a year is so small, if it exists at all, that regulatory requirements to control exposure at this level are not warranted. (authors)

  10. 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.

  11. 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,"…

  12. Present and future of clinical cardiovascular PET imaging in Europe - a position statement by the European Council of Nuclear Cardiology (ECNC)

    International Nuclear Information System (INIS)

    Le Guludec, D.; Lautamaeki, R.; Bengel, F.M.; Knuuti, J.; Bax, J.J.

    2008-01-01

    This position statement was prepared by the European Council of Nuclear Cardiology and summarises the current and future potential of PET as a clinical cardiovascular diagnostic imaging tool. The first section describes how methodological developments have positively influenced the transition of PET from a research tool towards a clinical diagnostic test. In the second section, evidence in support of its superior diagnostic accuracy, its value to guide decision making and to predict outcome and its cost effectiveness is summarised. The third section finally outlines new PET-based approaches and concepts, which will likely influence clinical cardiovascular medicine in the future. The notion that integration of cardiac PET into healthcare systems and disease management algorithms will advance quality of care is increasingly supported by the literature highlighted in this statement. (orig.)

  13. Personal Services and Benefits Expenses in The FY 1996 Statement of Operations and Changes in Net Position of the Other Defense Organizations

    National Research Council Canada - National Science Library

    1997-01-01

    .... Specifically, we reviewed the DoD Chief Financial Officers Other Defense Organizations Statement of Operations and Changes in Net Position for the year ended September 30, 1996, to determine whether...

  14. Diabetes and Anemia: International Diabetes Federation (IDF) - Southeast Asian Region (SEAR) position statement.

    Science.gov (United States)

    Sahay, Manisha; Kalra, Sanjay; Badani, Rajesh; Bantwal, Ganapathi; Bhoraskar, Anil; Das, A K; Dhorepatil, Bharati; Ghosh, Sujoy; Jeloka, Tarun; Khandelwal, Deepak; Latif, Zafar Ahmed; Nadkar, Milind; Pathan, Md Faruque; Saboo, Banshi; Sahay, Rakesh; Shimjee, Suleiman; Shrestha, Dina; Siyan, Ali; Talukdar, Shamim Hayder; Tiwaskar, Mangesh; Unnikrishnan, A G

    2017-12-01

    Anemia is often associated with diabetes mellitus and is known to intensify the risk of developing diabetes-related microvascular and macrovascular complications. There is paucity in understanding of co-existence of these conditions, especially in Southeast Asian countries. Iron and/or erythropoietin deficiencies are the major causes of anemia in diabetes, and diabetic kidney disease plays a key role. Patients with diabetes need to be screened for anemia along with other risk factors and anemia should be corrected appropriately to improve overall clinical outcomes. This position statement aims to provide a comprehensive overview and an algorithm for appropriate management of anemia in patients with diabetes. Copyright © 2017 Diabetes India. Published by Elsevier Ltd. All rights reserved.

  15. Communication of 7 February 1996 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1996-01-01

    On 7 February 1996, the Director General received a communication of 6 February 1996 from the Resident Representative of Australia transmitting Statements made by the Prime Minister of Australia on 28 January 1996 about the sixth nuclear test by France at Fangataufa and on 30 January 1996 about the subsequent announcement of France's commitment to sign the South Pacific Nuclear Free Zone Treaty and a Comprehensive Test Ban Treaty in 1996

  16. American Society for Pain Management Nursing position statement: pain management at the end of life.

    Science.gov (United States)

    Reynolds, Janice; Drew, Debra; Dunwoody, Colleen

    2013-09-01

    Pain at the end of life continues to be of great concern as it may be unrecognized or untreated. While nurses have an ethical obligation to reduce suffering at the end of life, barriers remain regarding appropriate and adequate pain management at the end of life. This position statement from the American Society for Pain Management Nursing contains recommendations for nurses, prescribers, and institutions that would improve pain management for this vulnerable population. Copyright © 2013 American Society for Pain Management Nursing. Published by Elsevier Inc. All rights reserved.

  17. Consumer Sleep Technology: An American Academy of Sleep Medicine Position Statement.

    Science.gov (United States)

    Khosla, Seema; Deak, Maryann C; Gault, Dominic; Goldstein, Cathy A; Hwang, Dennis; Kwon, Younghoon; O'Hearn, Daniel; Schutte-Rodin, Sharon; Yurcheshen, Michael; Rosen, Ilene M; Kirsch, Douglas B; Chervin, Ronald D; Carden, Kelly A; Ramar, Kannan; Aurora, R Nisha; Kristo, David A; Malhotra, Raman K; Martin, Jennifer L; Olson, Eric J; Rosen, Carol L; Rowley, James A

    2018-05-15

    Consumer sleep technologies (CSTs) are widespread applications and devices that purport to measure and even improve sleep. Sleep clinicians may frequently encounter CST in practice and, despite lack of validation against gold standard polysomnography, familiarity with these devices has become a patient expectation. This American Academy of Sleep Medicine position statement details the disadvantages and potential benefits of CSTs and provides guidance when approaching patient-generated health data from CSTs in a clinical setting. Given the lack of validation and United States Food and Drug Administration (FDA) clearance, CSTs cannot be utilized for the diagnosis and/or treatment of sleep disorders at this time. However, CSTs may be utilized to enhance the patient-clinician interaction when presented in the context of an appropriate clinical evaluation. The ubiquitous nature of CSTs may further sleep research and practice. However, future validation, access to raw data and algorithms, and FDA oversight are needed. © 2018 American Academy of Sleep Medicine.

  18. American Nurses Association. position statement on assisted suicide.

    Science.gov (United States)

    1995-01-01

    Nurses, individually and collectively, have an obligation to provide comprehensive and compassionate end-of-life care which includes the promotion of comfort and the relief of pain and, at times, forgoing life-sustaining treatments. The American Nurses Association (ANA) believes that the nurse should not participate in assisted suicide. Such an act is in violation of the Code for Nurses with Interpretive Statements (Code for Nurses) and the ethical traditions of the profession.

  19. Reference values for spirometry and their use in test interpretation: A Position Statement from the Australian and New Zealand Society of Respiratory Science.

    Science.gov (United States)

    Brazzale, Danny; Hall, Graham; Swanney, Maureen P

    2016-10-01

    Traditionally, spirometry testing tended to be confined to the realm of hospital-based laboratories but is now performed in a variety of health care settings. Regardless of the setting in which the test is conducted, the fundamental basis of spirometry is that the test is both performed and interpreted according to the international standards. The purpose of this Australian and New Zealand Society of Respiratory Science (ANZSRS) statement is to provide the background and recommendations for the interpretation of spirometry results in clinical practice. This includes the benchmarking of an individual's results to population reference data, as well as providing the platform for a statistically and conceptually based approach to the interpretation of spirometry results. Given the many limitations of older reference equations, it is imperative that the most up-to-date and relevant reference equations are used for test interpretation. Given this, the ANZSRS recommends the adoption of the Global Lung Function Initiative (GLI) 2012 spirometry reference values throughout Australia and New Zealand. The ANZSRS also recommends that interpretation of spirometry results is based on the lower limit of normal from the reference values and the use of Z-scores where available. © 2016 The Authors. Respirology published by John Wiley & Sons Australia, Ltd on behalf of Asian Pacific Society of Respirology.

  20. Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-14

    This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) 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.

  1. Position statement--altitude training for improving team-sport players' performance: current knowledge and unresolved issues.

    Science.gov (United States)

    Girard, Olivier; Amann, Markus; Aughey, Robert; Billaut, François; Bishop, David J; Bourdon, Pitre; Buchheit, Martin; Chapman, Robert; D'Hooghe, Michel; Garvican-Lewis, Laura A; Gore, Christopher J; Millet, Grégoire P; Roach, Gregory D; Sargent, Charli; Saunders, Philo U; Schmidt, Walter; Schumacher, Yorck O

    2013-12-01

    Despite the limited research on the effects of altitude (or hypoxic) training interventions on team-sport performance, players from all around the world engaged in these sports are now using altitude training more than ever before. In March 2013, an Altitude Training and Team Sports conference was held in Doha, Qatar, to establish a forum of research and practical insights into this rapidly growing field. A round-table meeting in which the panellists engaged in focused discussions concluded this conference. This has resulted in the present position statement, designed to highlight some key issues raised during the debates and to integrate the ideas into a shared conceptual framework. The present signposting document has been developed for use by support teams (coaches, performance scientists, physicians, strength and conditioning staff) and other professionals who have an interest in the practical application of altitude training for team sports. After more than four decades of research, there is still no consensus on the optimal strategies to elicit the best results from altitude training in a team-sport population. However, there are some recommended strategies discussed in this position statement to adopt for improving the acclimatisation process when training/competing at altitude and for potentially enhancing sea-level performance. It is our hope that this information will be intriguing, balanced and, more importantly, stimulating to the point that it promotes constructive discussion and serves as a guide for future research aimed at advancing the bourgeoning body of knowledge in the area of altitude training for team sports.

  2. Defining Quality in Visual Art Education for Young Children: Building on the Position Statement of the Early Childhood Art Educators

    Science.gov (United States)

    McClure, Marissa; Tarr, Patricia; Thompson, Christine Marmé; Eckhoff, Angela

    2017-01-01

    This article reflects the collective voices of four early childhood visual arts educators, each of whom is a member of the Early Childhood Art Educators (ECAE) Issues Group of the National Arts Educators Association. The authors frame the article around the ECAE position statement, "Art: Essential for Early Learning" (2016), which…

  3. Position Statement on Motivations, Methodologies, and Practical Implications of Educational Neuroscience Research: fMRI Studies of the Neural Correlates of Creative Intelligence

    Science.gov (United States)

    Geake, John

    2011-01-01

    In this position statement it is argued that educational neuroscience must necessarily be relevant to, and therefore have implications for, both educational theory and practice. Consequently, educational neuroscientific research necessarily must embrace educational research questions in its remit.

  4. National Strength and Conditioning Association Position Statement on Long-Term Athletic Development.

    Science.gov (United States)

    Lloyd, Rhodri S; Cronin, John B; Faigenbaum, Avery D; Haff, G Gregory; Howard, Rick; Kraemer, William J; Micheli, Lyle J; Myer, Gregory D; Oliver, Jon L

    2016-06-01

    There has recently been a growing interest in long-term athletic development for youth. Because of their unique physical, psychological, and social differences, children and adolescents should engage in appropriately prescribed exercise programs that promote physical development to prevent injury and enhance fitness behaviors that can be retained later in life. Irrespective of whether a child is involved in organized sport or engages in recreational physical activity, there remains a need to adopt a structured, logical, and evidence-based approach to the long-term development of athleticism. This is of particular importance considering the alarmingly high number of youth who fail to meet global physical activity recommendations and consequently present with negative health profiles. However, appropriate exercise prescription is also crucial for those young athletes who are physically underprepared and at risk of overuse injury because of high volumes of competition and an absence of preparatory conditioning. Whether the child accumulates insufficient or excessive amounts of exercise, or falls somewhere between these opposing ends of the spectrum, it is generally accepted that the young bodies of modern day youth are often ill-prepared to tolerate the rigors of sports or physical activity. All youth should engage in regular physical activity and thus should be viewed as "athletes" and afforded the opportunity to enhance athleticism in an individualized, holistic, and child-centered manner. Because of emerging interest in long-term athletic development, an authorship team was tasked on behalf of the National Strength and Conditioning Association (NSCA) to critically synthesize existing literature and current practices within the field and to compose a relevant position statement. This document was subsequently reviewed and formally ratified by the NSCA Board of Directors. A list of 10 pillars of successful long-term athletic development are presented, which summarize

  5. Assessment and management of bone health in women with oestrogen receptor-positive breast cancer receiving endocrine therapy: Position statement of the Endocrine Society of Australia, the Australian and New Zealand Bone & Mineral Society, the Australasian Menopause Society and the Clinical Oncology Society of Australia.

    Science.gov (United States)

    Grossmann, Mathis; Ramchand, Sabashini; Milat, Frances; Vincent, Amanda; Lim, Elgene; Kotowicz, Mark A; Hicks, Jill; Teede, Helena

    2018-05-09

    To formulate clinical consensus recommendations on bone health assessment and management of women with oestrogen receptor-positive early breast cancer receiving endocrine therapy. Representatives appointed by relevant Australian Medical Societies used a systematic approach for adaptation of guidelines (ADAPTE) to derive an evidence-informed position statement addressing five key questions. Women receiving adjuvant aromatase inhibitors and the subset of premenopausal woman on tamoxifen have accelerated bone loss and increased fracture risk. Both bisphosphonates and denosumab prevent bone loss, additionally denosumab has proven anti-fracture benefit. Women considering endocrine therapy need fracture risk assessment, including clinical risk factors, biochemistry and bone mineral density (BMD) measurement, with monitoring based on risk factors. Weight-bearing exercise, vitamin D and calcium sufficiency is recommended routinely. Antiresorptive treatment should be considered in women with prevalent or incident clinical or morphometric fractures, a T-score (or Z-scores in women <50 years) of <-2.0 at any site, or if annual bone loss is ≥5%, considering baseline BMD and other fracture risk factors. Duration of antiresorptive treatment can be individualised based on absolute fracture risk. Relative to their skeletal benefits, risks of adverse events with antiresorptive treatments are low. Skeletal health should be considered in the decision-making process regarding choice and duration of endocrine therapy. Before and during endocrine therapy, skeletal health should be assessed regularly, optimised by nonpharmacological intervention and where indicated antiresorptive treatment, in an individualised, multidisciplinary approach. Clinical trials are needed to better delineate long-term fracture risks of adjuvant endocrine therapy, and to determine the efficacy of interventions designed to minimise these risks. This article is protected by copyright. All rights reserved. This

  6. The Interim Financial Statements: The Case of Greece

    OpenAIRE

    Rogdaki, E.I.; Kazantzis, Ch.

    1999-01-01

    The following paper refers to the accounting and auditing issues which emerge in the preparation of the interim financial statements of the companies: Firstly, the interim financial statements are defined as being the financial statements that provide useful information about the financial position and the financial results of a company which are realized and accrued during the fiscal year. The interim financial statements can be prepared on a monthly basis, on a quarterly basis or covering a...

  7. [2015 updated position statement of the management of hyperglycaemia in type 2 diabetes].

    Science.gov (United States)

    Scheen, A J; Paquot, N

    2015-08-26

    The strategy for the management ot type 2 diabetes, summarized by a group of European and American experts, has been updated early 2015. A patient-centered approach is recommended and the first drug choice is metformin combined with lifestyle improvement. After failure of metformin monotherapy, the selection of a second drug should be based on the efficacy, safety and cost of each pharmacological class. When compared to the position statement of 2012, the most important changes are the possible addition of a gliptin to a dual oral therapy or even to insulin, the commercialization of sodium-glucose cotransporters type 2 (SGLT2) inhibitors (gliflozins, to be used in dual or triple therapy, even in combination with insulin) and the possible combination of a glucagon-like peptide-I receptor agonist together with a basal insulin.

  8. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    International Nuclear Information System (INIS)

    1991-01-01

    The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988

  9. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-01

    The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988.

  10. Do published ADA studies support the ADA-EASD position statement for the management of hyperglycaemia in type 2 diabetics?

    Science.gov (United States)

    Rimareix, Frédérique; Bauduceau, Bernard

    2013-07-01

    The American Diabetes Association (ADA) and the European Association for the Study of Diabetes (EASD) published a position statement in 2012 on the management of hyperglycaemia in patients with type 2 diabetes. The Société Francophone du Diabète (SFD) adopted it while awaiting future French recommendations. This new care approach individualises the therapeutic choices and objectives for each patient based on their characteristics, through emphasis on the need for mutual cooperation with the patient in decision-making. Glycaemic management should naturally be considered in the context of overall cardiovascular risk reduction, which should remain the primary objective of treatment. The cornerstone of this treatment is based on lifestyle modifications, with the addition of metformin monotherapy if the desired glycaemic control is not attained. There are multiple second- and third-line treatment possibilities, and insulin therapy is an option that can be considered early in the bitherapy stage. On the whole, large published studies at the ADA conference in Philadelphia in June 2012, which are the subject of this article, support this patient-centred position statement. Copyright © 2013 Elsevier Masson SAS. All rights reserved.

  11. IAS 1 Presentation of Financial Statements - A Closer Look

    OpenAIRE

    Muthupandian, K S

    2008-01-01

    The International Accounting Standards Committee issued the International Accounting Standard 1 Presentation of Financial Statements. The objective of IAS 1 is to prescribe the basis for presentation of general purpose financial statements (GPFS), to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities. The objective of GPFS is to provide information about the financial position, financial performance, and cas...

  12. Position statement: start middle and high schools at 8:30 am or later to promote student health and learning.

    Science.gov (United States)

    Trevorrow, Tracy; Zhou, Eric S; Dietch, Jessica R; Gonzalez, Brian D

    2018-03-13

    The Society of Behavioral Medicine recommends school officials start middle and high school classes at 8:30 am or later. Such a schedule promotes students' sleep health, resulting in improvements in physical health, psychological well-being, attention and concentration, academic performance, and driving safety. In this position statement, we propose a four-tiered approach to promote later school start times for middle and high schools.

  13. AMERICAN ASSOCIATION OF CLINICAL ENDOCRINOLOGISTS AND AMERICAN COLLEGE OF ENDOCRINOLOGY POSITION STATEMENT ON TESTING FOR AUTONOMIC AND SOMATIC NERVE DYSFUNCTION.

    Science.gov (United States)

    Vinik, Aaron I; Camacho, Pauline M; Davidson, Jaime A; Handelsman, Yehuda; Lando, Howard M; Leddy, Anne L; Reddy, Sethu K; Cook, Richard; Spallone, Vicenza; Tesfaye, Solomon; Ziegler, Dan

    2017-12-01

    This document represents the official position of the American Association of Clinical Endocrinologists and the American College of Endocrinology. Where there were no randomized controlled trials or specific U.S. FDA labeling for issues in clinical practice, the participating clinical experts utilized their judgment and experience. Every effort was made to achieve consensus among the committee members. Position statements are meant to provide guidance, but they are not to be considered prescriptive for any individual patient and cannot replace the judgment of a clinician.

  14. AMERICAN ASSOCIATION OF CLINICAL ENDOCRINOLOGISTS AND AMERICAN COLLEGE OF ENDOCRINOLOGY POSITION STATEMENT ON THE ASSOCIATION OF TESTOSTERONE AND CARDIOVASCULAR RISK.

    Science.gov (United States)

    Goodman, Neil; Guay, Andre; Dandona, Paresh; Dhindsa, Sandeep; Faiman, Charles; Cunningham, Glenn R

    2015-09-01

    This document represents the official position of the American Association of Clinical Endocrinologists and the American College of Endocrinology. Where there were no randomized controlled trials or specific U.S. FDA labeling for issues in clinical practice, the participating clinical experts utilized their judgment and experience. Every effort was made to achieve consensus among the committee members. Position statements are meant to provide guidance, but they are not to be considered prescriptive for any individual patient and cannot replace the judgment of a clinician.

  15. 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

  16. Harmonizing and consolidating the measurement of patient-reported information at health care institutions: a position statement of the Mayo Clinic

    Directory of Open Access Journals (Sweden)

    Eton DT

    2014-02-01

    Full Text Available David T Eton,1,2 Timothy J Beebe,1,2 Philip T Hagen,3 Michele Y Halyard,4 Victor M Montori,1,5 James M Naessens,1,2 Jeff A Sloan,6 Carrie A Thompson,7 Douglas L Wood1,81Division of Heath Care Policy and Research, Department of Health Sciences Research, 2Mayo Clinic Robert D. and Patricia E. Kern Center for the Science of Health Care Delivery, 3Department of Preventive, Occupational, and Aerospace Medicine, Mayo Clinic, Rochester, MN, 4Department of Radiation Oncology, Mayo Clinic, Scottsdale, AZ, 5Knowledge and Evaluation Research Unit, 6Division of Biomedical Statistics and Informatics, Department of Health Sciences Research, 7Division of Hematology, Department of Medicine, 8Center for Innovation, Mayo Clinic, Rochester, MN, USAAbstract: Patient-reported outcomes (PROs capture how patients perceive their health and their health care; their use in clinical research is longstanding. Today, however, PROs increasingly are being used to inform the care of individual patients, and document the performance of health care entities. We recently wrote and internally distributed an institutional position statement titled "Harmonizing and Consolidating the Measurement of Patient-Reported Outcomes at Mayo Clinic: A Position Statement for the Center for the Science of Health Care Delivery". The statement is meant to educate clinicians, clinical teams, and institutional administrators about the merits of using PROs in a systematic manner for clinical care and quality measurement throughout the institution. The present article summarizes the most important messages from the statement, describing PROs and their use, identifying practical considerations for implementing them in routine practice, elucidating potential barriers to their use, and formulating strategies to overcome these barriers. The lessons learned from our experience – including pitfalls, challenges, and successes – may inform other health care institutions that are interested in

  17. Teachers' Interpretations of Student Statements about Slope

    Science.gov (United States)

    Nagle, Courtney; Moore-Russo, Deborah; Styers, Jodie L.

    2017-01-01

    This paper describes seven in-service teachers' interpretations of student statements about slope. The teachers interpreted sample student work, conjectured about student contributions, assessed the students' understanding, and positioned the students' statements in the mathematics curriculum. The teachers' responses provide insight into their…

  18. Positioning Young Refugees in Australia: Media Discourse and Social Exclusion

    Science.gov (United States)

    MacDonald, Fiona

    2017-01-01

    The aim of this article was to examine how media attention affects the social exclusion of young refugees negotiating their way towards settlement in Australia. Emerging stereotypes and prejudices against young male refugees require new ways of understanding the impact of global, national and local issues on their social exclusion. The article…

  19. Indication, organization, practical implementation and interpretation guidelines for retrospective CGM recording: A French position statement.

    Science.gov (United States)

    Joubert, M; Baillot-Rudoni, S; Catargi, B; Charpentier, G; Esvant, A; Franc, S; Guerci, B; Guilhem, I; Melki, V; Merlen, E; Penfornis, A; Renard, E; Riveline, J P; Schaepelynck, P; Sola-Gazagnes, A; Hanaire, H

    2015-12-01

    The benefits of retrospective continuous glucose monitoring (retroCGM) recording have been widely explored in clinical studies, and many diabetes physicians routinely use this examination. However, the method of interpretation of CGM recordings has never been precisely described. An expert French panel of physicians met for two days to discuss several aspects of retroCGM use and to produce a position statement. The guidelines cover the indications for retroCGM, the general organization and practical implementation of CGM recordings, a description of the different devices available and guidelines for the interpretation of retroCGM recordings. This consensus document should help clinicians in the proper use of retroCGM. Copyright © 2015 Elsevier Masson SAS. All rights reserved.

  20. Evaluation of a regional real-time precise positioning system based on GPS/BeiDou observations in Australia

    Science.gov (United States)

    Ding, Wenwu; Tan, Bingfeng; Chen, Yongchang; Teferle, Felix Norman; Yuan, Yunbin

    2018-02-01

    The performance of real-time (RT) precise positioning can be improved by utilizing observations from multiple Global Navigation Satellite Systems (GNSS) instead of one particular system. Since the end of 2012, BeiDou, independently established by China, began to provide operational services for users in the Asia-Pacific regions. In this study, a regional RT precise positioning system is developed to evaluate the performance of GPS/BeiDou observations in Australia in providing high precision positioning services for users. Fixing three hourly updated satellite orbits, RT correction messages are generated and broadcasted by processing RT observation/navigation data streams from the national network of GNSS Continuously Operating Reference Stations in Australia (AUSCORS) at the server side. At the user side, RT PPP is realized by processing RT data streams and the RT correction messages received. RT clock offsets, for which the accuracy reached 0.07 and 0.28 ns for GPS and BeiDou, respectively, can be determined. Based on these corrections, an accuracy of 12.2, 30.0 and 45.6 cm in the North, East and Up directions was achieved for the BeiDou-only solution after 30 min while the GPS-only solution reached 5.1, 15.3 and 15.5 cm for the same components at the same time. A further improvement of 43.7, 36.9 and 45.0 percent in the three directions, respectively, was achieved for the combined GPS/BeiDou solution. After the initialization process, the North, East and Up positioning accuracies were 5.2, 8.1 and 17.8 cm, respectively, for the BeiDou-only solution, while 1.5, 3.0, and 4.7 cm for the GPS-only solution. However, we only noticed a 20.9% improvement in the East direction was obtained for the GPS/BeiDou solution, while no improvements in the other directions were detected. It is expected that such improvements may become bigger with the increasing accuracy of the BeiDou-only solution.

  1. Ultra-processed family foods in Australia: nutrition claims, health claims and marketing techniques.

    Science.gov (United States)

    Pulker, Claire Elizabeth; Scott, Jane Anne; Pollard, Christina Mary

    2018-01-01

    To objectively evaluate voluntary nutrition and health claims and marketing techniques present on packaging of high-market-share ultra-processed foods (UPF) in Australia for their potential impact on public health. Cross-sectional. Packaging information from five high-market-share food manufacturers and one retailer were obtained from supermarket and manufacturers' websites. Ingredients lists for 215 UPF were examined for presence of added sugar. Packaging information was categorised using a taxonomy of nutrition and health information which included nutrition and health claims and five common food marketing techniques. Compliance of statements and claims with the Australia New Zealand Food Standards Code and with Health Star Ratings (HSR) were assessed for all products. Almost all UPF (95 %) contained added sugars described in thirty-four different ways; 55 % of UPF displayed a HSR; 56 % had nutrition claims (18 % were compliant with regulations); 25 % had health claims (79 % were compliant); and 97 % employed common food marketing techniques. Packaging of 47 % of UPF was designed to appeal to children. UPF carried a mean of 1·5 health and nutrition claims (range 0-10) and 2·6 marketing techniques (range 0-5), and 45 % had HSR≤3·0/5·0. Most UPF packaging featured nutrition and health statements or claims despite the high prevalence of added sugars and moderate HSR. The degree of inappropriate or inaccurate statements and claims present is concerning, particularly on packaging designed to appeal to children. Public policies to assist parents to select healthy family foods should address the quality and accuracy of information provided on UPF packaging.

  2. Newspaper coverage of water issues in Australia.

    Science.gov (United States)

    Hurlimann, Anna; Dolnicar, Sara

    2012-12-01

    The media has been found to have an impact on public debate, public opinion, and public policy agendas. Public debate, and public opinion about water conservation and water supply management projects matter because they can influence specific outcomes. For example, public opinion can potentially lead to positive behaviour, like increased water conservation, or potentially negative behaviours such as public opposition to developments such as dams or water recycling plants, which may be necessary under changing climatic conditions. It is therefore critical to understand how the media reports on water-related topics. Results from a content analysis of 1253 newspaper articles published in Australia in 2008 indicate that water-related reports are characterised by lack of inclusion of views held by various stakeholders, a low level of support of statements with scientific evidence, a low level of impartiality in the sense of reporting on opposing views and a relatively high level of hedging, meaning that the author signals that there is some uncertainly about the reported information. In sum these tendencies could theoretically culminate to work against public engagement in water issues and undermine the public's understanding of and confidence in water management measures. Proactive measures of media management are recommended. Copyright © 2012 Elsevier Ltd. All rights reserved.

  3. People Seeking Asylum in Australia and their Access to Employment: Just What Do We Know?

    Directory of Open Access Journals (Sweden)

    Caroline Fleay

    2016-07-01

    Full Text Available Public and political claims about the employment of people from a refugee background in Australia do not always reflect the research findings in this area. For example, recent claims by a senior Coalition Government Minister about people seeking asylum who arrived to Australia by boat during the previous Labor Government’s terms in office (2007-13 posit that many have limited employment prospects. However, given there is little research or government reporting on the experiences of asylum seekers who arrived during this time, and none that focuses specifically on their employment, there is no evidence to support this. A review of research on the employment experiences of people from a refugee background, and Australian policies, suggests a more nuanced picture. This includes research that found while initially people from a refugee background are more likely to be unemployed, have temporary jobs and lower incomes than other newly arrived immigrants, second-generation refugees have higher levels of labour market participation than the general population. Research also highlights that refugees may experience a range of barriers to accessing employment, including discrimination, and a review of Australian policies indicates these are likely to have exacerbated some of these barriers for asylum seekers who arrived to Australia by boat. In addition, given previous findings that public attitudes can be influenced by representations made in public and political discourses, the public statements of senior Ministers may be further deepening barriers to accessing employment faced by asylum seekers who arrived by boat.

  4. NASN position statement: Sexual orientation and gender identity/expression (sexual minority students): school nurse practice.

    Science.gov (United States)

    Bradley, Beverly; Kelts, Susan; Robarge, Deb; Davis, Catherine; Delger, Suzey; Compton, Linda

    2013-03-01

    It is the position of the National Association of School Nurses that all students, regardless of their sexual orientation or the sexual orientation of their parents and family members, are entitled to a safe school environment and equal opportunities for a high level of academic achievement and school participation/involvement. Sexual minority persons are those who identify themselves as gay, lesbian, or bisexual (LGB) or are unsure of their sexual orientation, or those who have had sexual contact with persons of the same sex or both sexes (Kann et al., 2011). Sexual minority is thought to be a more inclusive and neutral term. For the purposes of this statement, the term sexual minority will be used in lieu of LGBTQ (lesbian, gay, bisexual, transgender, or questioning).

  5. 7 CFR 1427.1081 - General statement and administration.

    Science.gov (United States)

    2010-01-01

    ... by the Director, KCCO, or the Director's designee, the financial statement of a parent company, which includes the financial position of a wholly-owned subsidiary, may be used to meet the CCC standards for... Linters,” (2) A current financial statement on Form WA-51, “Financial Statement”, supported by such...

  6. FINANCIAL AUDIT: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements

    National Research Council Canada - National Science Library

    Franzel, Jeanette

    2002-01-01

    The statements of the financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2001, and 2000 were audited, and the related statements of activities and statements of cash flows for the fiscal years then ended...

  7. Italian Society of Surgery and Association of Stoma Care Nurses Joint Position Statement on Preoperative Stoma Siting.

    Science.gov (United States)

    Roveron, Gabriele; De Toma, Giorgio; Barbierato, Maria

    2016-01-01

    Drawing on the existing position statements approved by the Wound, Ostomy and Continence Nursing Society in collaboration with the American Society of Colon & Rectal Surgeons and the American Urological Association, the Italian Association of Stoma care Nurses and the Italian Society of Surgery jointly developed and approved this document on July 27, 2013. Its purpose was to provide a formal recommendation for preoperative stoma siting and associated counseling for all patients undergoing enterostomy or urostomy surgery, with the goals of preventing complications, enhancing health-related quality of life, improving care, achieving better health outcomes, and reducing health care costs.

  8. A Depletion Protocol for Non-Renewable Natural Resources: Australia as an Example

    International Nuclear Information System (INIS)

    Bartlett, Albert A.

    2006-01-01

    This paper examines the implications of statements by Australia's Minister of Resources that Australia's exports of coal are growing rapidly and that Australia's coal will last '110 years at current rates of production.' If one assumes that coal production P(t), follows a Gaussian curve (similar to a Hubbert curve) one can construct a family of Gaussian curves showing possible future paths of P(t) which are consistent with the cited '110 years.' Each curve reaches a maximum after which P(t) declines toward zero. Knowledge of the present value of dP/dt allows one member of the family to be identified as the most probable future path of P(t). Families of curves and tabular data are presented for resource quantities that would last 50, 100 and 200 years 'at current rates of production.' If, instead, Australia's P(t) follows a declining exponential curve (exp(-kt)) with k = (1/110) per year, the stated quantity of coal will allow production to continue forever, with P(t) declining with a half life of 76 y. This and more rapidly declining exponential paths are the only paths that can be said to be sustainable. The envelope of the family of Gaussian curves divides the (P, t) plane into 'allowed' and 'forbidden' areas. The declining exponential curve divides the 'allowed' area into an upper area that is 'terminal' and a lower area that is 'sustainable.' These facts, coupled with Australia's expectations of rapid growth of its population, suggest that Australia's present resource policies are 'anti-sustainable' and that the people of Australia need to rethink their present policy of rapidly exporting their fossil fuels

  9. Policy Statements Issued by Scientific Societies: Why Less can be More

    Science.gov (United States)

    Folger, P. F.

    2001-12-01

    The results of hydrological research are increasingly important to decision-makers grappling with problems as diverse as global climate change, non-point source pollution, extreme weather events, and damage from flooding. In some cases scientific aspects of these problems are interwoven with economic, political and social disputes, and policy makers often seek the consensus scientific opinion to help shape the debate. Policy or position statements issued by scientific societies like AGU can embody scientific consensus and thus inform the public and policy makers. But this is not always the case. The potential for creating public misunderstanding is ever present. Therefore, the process leading to a policy statement needs to be deliberative, inclusive to the extent possible, and circumspect. In contrast to advocacy organizations or trade groups, as a learned society AGU and members acting on its behalf should only advocate positions on political or social issues that are based solely on available geophysical data and recognized scientific debate. That does not mean that AGU and other scientific societies must refrain from entering a political debate. AGU has a responsibility to its members to adopt positions of advocacy on geophysical science issues based on their intrinsic merits and needs. However, a learned society like AGU should state only what is credible about the scientific aspects of a political debate and not overstep its authority as an objective source of analysis and commentary for the geophysical sciences. Before adopting an advocacy position, AGU's volunteers follow a process that includes checks and balances so that the final statement is based on sound scientific issues and reflects the interests of the Union as a whole. Any AGU member or committee can propose a position statement, but the Committee on Public Affairs (COPA) decides whether the proposal fall within the guidelines for advocacy. If it does and if COPA considers the issue worthy of an

  10. Beverley project: draft environmental impact statement

    International Nuclear Information System (INIS)

    1982-07-01

    The Beverley deposit is located on the northern Lake Frome Plains, South Australia, 520km north of Adelaide. It is proposed to mine the deposit by in-situ leaching and to process the solution on the surface to produce an estimated 11,600t of yellowcake from about 6 million tonnes of 0.27% ore over approximately 23 years. The draft environmental impact statement is intended to cover all stages of the development from the pilot plant to final rehabilitation. Sections include the existing environment (geology, climate and meteorology, soils, hydrology, ecology, radionuclide base levels, land use, population and sites of Aboriginal and archaeological significance), the proposed development (solution mining, waste management, water management and mining and processing options), rehabilitation, environmental impact and environmental management and monitoring

  11. Immunizations. Position Statement. Revised

    Science.gov (United States)

    Bobo, Nichole; Garrett, Jennifer; Teskey, Carmen; Duncan, Kay; Strasser, Kathy; Burrows-Mezu, Alicia L.

    2015-01-01

    It is the position of the National Association of School Nurses (NASN) that immunizations are essential to primary prevention of disease from infancy through adulthood. Promotion of immunizations by the registered professional school nurse (hereinafter referred to as school nurse) is central to the public health focus of school nursing practice…

  12. Communication of 13 May 1998 received from the Permanent Mission of Australia to the International Atomic Energy Agency

    International Nuclear Information System (INIS)

    1998-01-01

    The document reproduces the text of a communication dated 13 May 1998 received at the IAEA from the Permanent Mission of Australia to the IAEA, including the statement of 12 May by the Australian Prime Minister in connection with the test of a nuclear weapon conducted by India on 11 May 1998

  13. Delegation. Position Statement. Revised

    Science.gov (United States)

    Board, Connie; Bushmiaer, Margo; Davis-Alldritt, Linda; Fekaris, Nina; Morgitan, Judith; Murphy, M. Kathleen; Yow, Barbara

    2010-01-01

    It is the position of the National Association of School Nurses (NASN) that the delegation of nursing tasks in the school setting can be a valuable tool for the school nurse, when based on the nursing definition of delegation and in compliance with state nursing regulations and guidance. Delegation in school nursing is a complex process in which…

  14. Palliative Sedation: An Analysis of International Guidelines and Position Statements.

    Science.gov (United States)

    Gurschick, Lauren; Mayer, Deborah K; Hanson, Laura C

    2015-09-01

    To describe the suggested clinical practice of palliative sedation as it is presented in the literature and discuss available guidelines for its use. CINAHL, PubMed, and Web of Science were searched for publications since 1997 for recommended guidelines and position statements on palliative sedation as well as data on its provision. Keywords included palliative sedation, terminal sedation, guidelines, United States, and end of life. Inclusion criteria were palliative sedation policies, frameworks, guidelines, or discussion of its practice, general or oncology patient population, performance of the intervention in an inpatient unit, for humans, and in English. Exclusion criteria were palliative sedation in children, acute illness, procedural, or burns, and predominantly ethical discussions. Guidelines were published by American College of Physicians-American Society of Internal Medicine (2000), Hospice and Palliative Nurses Association (2003), American Academy of Hospice and Palliative Medicine (2006), American Medical Association (2008), Royal Dutch Medical Association (2009), European Association for Palliative Care (2009), National Hospice and Palliative Care Organization (2010), and National Comprehensive Cancer Network (2012). Variances throughout guidelines include definitions of the practice, indications for its use, continuation of life-prolonging therapies, medications used, and timing/prognosis. The development and implementation of institutional-based guidelines with clear stance on the discussed variances is necessary for consistency in practice. Data on provision of palliative sedation after implementation of guidelines needs to be collected and disseminated for a better understanding of the current practice in the United States. © The Author(s) 2014.

  15. CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    I. Derun

    2015-10-01

    Full Text Available The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.

  16. The Honeymoon project: Australia's first in situ leach uranium project

    International Nuclear Information System (INIS)

    Ackland, M.C.

    1997-01-01

    The Honeymoon uranium deposit is one of several roll front uranium deposits in South Australia. It was discovered in 1971, the project developed in the 1970's, and was ready for demonstration of the In Situ Leaching (ISL) production techniques by January 1983, when the project was stopped, despite it having met the environmental approvals to proceed, due to the Australian Labour Party's 'three mines policy'. From 1983 until March 1996 the project was mothballed. In late 1996 Southern Cross Resources Inc. (SCRI) reached agreement with Mount Isa Mining (MIM) to purchase its uranium interests in Honeymoon, Goulds Dam and EL 2310 whilst simultaneously acquiring Sedimentary Holdings NL's interests in EL 2310. By April 1997 these interests were consolidated in SCRI's wholly owned subsidiary, Southern Cross Resources Australia Ply Ltd which is the operating company. Activities are presently underway to rehabilitate the existing treatment plant and continue the program that was outlined in the approved 1981 Honeymoon Environmental Impact Statement

  17. Radioimmunoassay for the detection of Australia-SH antigen

    Energy Technology Data Exchange (ETDEWEB)

    Gerhardt, H [Giessen Univ. (Germany, F.R.). Zentrum fuer Innere Medizin

    1974-06-01

    Among infectious diseases, hepatitis presents a great problem in all countries with a high medical standard. The number of Australia antigen-positive cases rises from year to year, due to the increase in drug-fixer hepatitis and blood transfusions. Highly sensitive and at the same time practicable methods are therefore required for the identification of Australia antigen carriers and their elimination as blood donors. The most sensitive of all currently used tests for the detection of Australia antigen is the 'solid phase' radioimmunoassay since it permits an objective and quantitative measurement of the antigen.

  18. Perils and positives of science journalism in Australia.

    Science.gov (United States)

    McKinnon, Merryn; Howes, Johanna; Leach, Andrew; Prokop, Natasha

    2017-03-01

    Scientists, science communicators and science journalists interact to deliver science news to the public. Yet the value of interactions between the groups in delivering high-quality science stories is poorly understood within Australia. A recent study in New Zealand on the perspectives of the three groups on the challenges facing science journalism is replicated here in the context of New South Wales and the Australian Capital Territory. While all three groups perceived the quality of science journalism as generally high, the limitations of non-specialists and public relation materials were causes for concern. The results indicate that science communicators are considered to play a valuable role as facilitators of information flow to journalists and support for scientists. Future studies on the influence and implications of interactions between these three groups are required.

  19. A practice-based approach to the 2012 position statement of the American Diabetes Association and the European Association for the Study of Diabetes.

    Science.gov (United States)

    Schwartz, Stanley S

    2013-07-01

    The position statement on the management of hyperglycemia in patients with type 2 diabetes mellitus issued in 2012 by the American Diabetes Association and the European Association for the Study of Diabetes contains significant improvements over the 2009 version, including an emphasis on patient-centered care, enhanced strategies for lifestyle modification, a focus on comprehensive cardiovascular risk reduction, and increased pharmacotherapy choices. As diabetes management evolves over time, further improvements may be made in future consensus statements, including a focus on prevention and early treatment and improved glycemic control in all patients, including those with comorbidities. These goals will be achievable by waning use of therapies known to cause hypoglycemia and weight gain and the increased use of therapies that do not carry these risks.

  20. Exercise prescription for patients with type 2 diabetes and pre-diabetes: a position statement from Exercise and Sport Science Australia.

    Science.gov (United States)

    Hordern, Matthew D; Dunstan, David W; Prins, Johannes B; Baker, Michael K; Singh, Maria A Fiatarone; Coombes, Jeff S

    2012-01-01

    Type 2 diabetes mellitus (T2DM) and pre-diabetic conditions such as impaired fasting glucose (IFG) and/or impaired glucose tolerance (IGT) are rapidly increasing in prevalence. There is compelling evidence that T2DM is more likely to develop in individuals who are insufficiently active. Exercise training, often in combination with other lifestyle strategies, has beneficial effects on preventing the onset of T2DM and improving glycaemic control in those with pre-diabetes. In addition, exercise training improves cardiovascular risk profile, body composition and cardiorespiratory fitness, all strongly related to better health outcomes. Based on the evidence, it is recommended that patients with T2DM or pre-diabetes accumulate a minimum of 210 min per week of moderate-intensity exercise or 125 min per week of vigorous intensity exercise with no more than two consecutive days without training. Vigorous intensity exercise is more time efficient and may also result in greater benefits in appropriate individuals with consideration of complications and contraindications. It is further recommended that two or more resistance training sessions per week (2-4 sets of 8-10 repetitions) should be included in the total 210 or 125 min of moderate or vigorous exercise, respectively. It is also recommended that, due to the high prevalence and incidence of comorbid conditions in patients with T2DM, exercise training programs should be written and delivered by individuals with appropriate qualifications and experience to recognise and accommodate comorbidities and complications. Copyright © 2011 Sports Medicine Australia. Published by Elsevier Ltd. All rights reserved.

  1. Organization of the Statutory Audit of Financial Statements in Romania

    Directory of Open Access Journals (Sweden)

    Gabriela Ungureanu

    2010-12-01

    Full Text Available Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, public institutions. The financial statements provide information about financial position, performance and changes in financial position of an entity - information underlying to base decision process. For Romania, the financial audit was not a tradition. Recognized as a top area of the accounting profession, financial audit was legislated in 1999. Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008, by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the public interest.

  2. WOCN Society and AUA Position Statement on Preoperative Stoma Site Marking for Patients Undergoing Urostomy Surgery.

    Science.gov (United States)

    Salvadalena, Ginger; Hendren, Samantha; McKenna, Linda; Muldoon, Roberta; Netsch, Debra; Paquette, Ian; Pittman, Joyce; Ramundo, Janet; Steinberg, Gary

    2015-01-01

    Marking the optimal location for a stoma preoperatively enhances the likelihood of a patient's independence in stoma care, predictable pouching system wear times, and resumption of normal activities. Urologists and certified ostomy nurses are the optimal clinicians to select and mark stoma sites, as this skill is a part of their education, practice, and training. However, these providers are not always available, particularly in emergency situations. The purpose of this position statement, developed by the Wound, Ostomy and Continence Nurses Society in collaboration with the American Urological Association and the American Society of Colon and Rectal Surgeons, is to provide a guideline to assist clinicians (especially those who are not surgeons or WOC nurses) in selecting an effective stoma site.

  3. Marking Closely or on the Bench?: An Australian's Benchmark Statement.

    Science.gov (United States)

    Jones, Roy

    2000-01-01

    Reviews the benchmark statements of the Quality Assurance Agency for Higher Education in the United Kingdom. Examines the various sections within the benchmark. States that in terms of emphasizing the positive attributes of the geography discipline the statements have wide utility and applicability. (CMK)

  4. Radon Gas in Ireland Joint Position Statement by the Radiological Protection Institute of Ireland and the Health Service Executive

    International Nuclear Information System (INIS)

    Part, A.M.; Colgan, P.A.; Fenton, D.; Kelly, I.; Long, S.; O'Mahony, M.; Pollard, D.

    2010-04-01

    This position statement is written by the Health Service Executive and the Radiological Protection Institute of Ireland with a view to forming and influencing policy in this area. It provides a summary of the health risks associated with radon exposure in Ireland and the steps that can be taken to reduce those risks. It outlines suggested ongoing work to reduce both the population dose from radon and the individual dose to those most at risk and considers future work needed to improve national policy to achieve these objectives

  5. 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.

  6. Federal Energy Regulatory Commission fiscal year 1997 annual financial statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-24

    This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory commission`s statements of financial position, and the related statements of operations and changes in net position. The auditors` work was conducted in accordance with generally accepted government auditing standards. An independent public accounting firm conducted the audit. The auditors` reports on the Commission`s internal control structure and compliance with laws and regulations disclosed no reportable conditions or instances of noncompliance.

  7. Uranium mining in Canada and Australia

    International Nuclear Information System (INIS)

    Mackenzie, B.W.; Whillans, R.T.; Williams, R.M.; Doggett, M.D.

    1991-01-01

    This study compared the impact of taxation on the economic viability and competitive position of uranium mining in Canada and Australia. The evaluation is based on four types of uranium deposit and four hypothetical project models. The deposits are assumed to have been discovered and delineated, and are awaiting a mine development decision. The models, initially appraised on a before-tax basis, are then subjected to taxation in each of six jurisdictions. Several taxation criteria are assessed in each case, including after-tax measures of investment incentive, discounted tax revenues, effective tax rates, intergovernmental tax shares, and comparative tax levels. The impact of taxation is shown to be both high and variable. The taxation systems in Saskatchewan and Australia's Northern Territory generate the most government revenue and provide the lowest incentive for investment. Canada's Northwest Territories and Ontario provide the best investment incentive and collect the least amount of taxes. South Australia and Western Australia tend to be positioned between these extremes. The study demonstrates that only the very best uranium mining projects have a chance of being developed under current market conditions, and even these can be rendered uneconomic by excessive taxation regimes. It follows that exceptionally good quality targets will have to be identified to provide the economic justification for uranium exploration. These realities will likely restrict uranium exploration and development activities for some time, not an unexpected response to a market situation where low prices have been caused largely by excess supply. (L.L.)

  8. Audit of the US Department of Energy`s consolidated financial statements for Fiscal Year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-24

    The Office of Inspector General audited the Department`s Consolidated Statement of Financial position as of September 30, 1996, and the related Statement of Operations and Changes in Net Position for the year ended. Results are described.

  9. Influence of Customer Focused Mission Statement on Customer Satisfaction

    Directory of Open Access Journals (Sweden)

    Chijioke Nwachukwu

    2017-01-01

    Full Text Available The purpose of this study is to examine the influence of customer‑focused mission statements on customer satisfaction in selected cell phone manufacturing companies in the United States. The study employed content analysis for the mission statement and data from America customer satisfaction index (ACSI. In analysing our data, Pearson correlation, and multiple regression techniques were used. The result showed that product and service, technology, philosophy, self‑concept, and public image mission statement components are strongly positively correlated with customer satisfaction. Customer, survival, growth and profitability and market mission statement components are insignificantly negatively correlated with customer satisfaction. The study, therefore, recommends that companies that want to remain competitive by enhancing customer satisfaction should formulate mission statements from a customer perspective so that they include product and service, technology, philosophy, self‑concept, and public image components. The main limitation of the study represents the sample size and structure. This study empirically investigated the correlation and association of nine mission statement components with customer satisfaction.

  10. A process for updating a philosophy of education statement.

    Science.gov (United States)

    Gambescia, Stephen F

    2013-01-01

    Most health education specialists have been introduced to the idea of having a philosophy of education statement. Although some in the field have been writing about this career development exercise, little has been written about the process of developing one's philosophy of education statement. This brief essay explains a sample process health education specialists can use to create or update their philosophy of education statement. The author gives a firsthand account of a systematic, disciplined, intellectually liberating, and reflective approach to articulating one's philosophy of education statement, by considering the writings of select intellectual giants who have acted on human experience, thought, and practice in education. A philosophy of education statement should be useful to any health education specialist regardless of type of work, site, position in the organization, population served, or health topic. The resultant updated and precisely written statement serves to sharpen a health education specialist's future role as a health educator, as well as contribute to his or her journey in lifelong learning.

  11. Replacement Nuclear Research Reactor. Supplement to Draft Environmental Impact Statement. Volume 3

    International Nuclear Information System (INIS)

    1999-01-01

    The Draft Environmental Impact Statement for a replacement research reactor at Lucas Heights, was available for public examination and comment for some three months during 1998. A Supplement to the Draft Environmental Impact Statement (Draft EIS) has been completed and was lodged with Environment Australia on 18 January 1999. The Supplement is an important step in the overall environmental assessment process. It reviews submissions received and provides the proponent's response to issues raised in the public review period. General issues extracted from submissions and addressed in the Supplement include concern over liability issues, Chernobyl type accidents, the ozone layer and health issues. Further studies, relating to issues raised in the public submission process, were undertaken for the Supplementary EIS. These studies confirm, in ANSTO's view, the findings of the Draft EIS and hence the findings of the Final EIS are unchanged from the Draft EIS

  12. Replacement Nuclear Research Reactor. Supplement to Draft Environmental Impact Statement. Volume 3

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-01-01

    The Draft Environmental Impact Statement for a replacement research reactor at Lucas Heights, was available for public examination and comment for some three months during 1998. A Supplement to the Draft Environmental Impact Statement (Draft EIS) has been completed and was lodged with Environment Australia on 18 January 1999. The Supplement is an important step in the overall environmental assessment process. It reviews submissions received and provides the proponent`s response to issues raised in the public review period. General issues extracted from submissions and addressed in the Supplement include concern over liability issues, Chernobyl type accidents, the ozone layer and health issues. Further studies, relating to issues raised in the public submission process, were undertaken for the Supplementary EIS. These studies confirm, in ANSTO`s view, the findings of the Draft EIS and hence the findings of the Final EIS are unchanged from the Draft EIS

  13. Casemix funding in Australia.

    Science.gov (United States)

    Braithwaite, J; Hindle, D; Phelan, P D; Hanson, R

    1998-06-01

    Casemix funding for hospitals with the use of diagnosis-related groups (DRGs), which organise patients' conditions into similar clinical categories with similar costs, was introduced in Australia five years ago. It has been applied in different ways and to a greater or lesser extent in different Australian States. Only Victoria and South Australia have implemented casemix funding across all healthcare services. Attempts have been made to formally evaluate its impact, but they have not met the required scientific standards in controlling for confounding factors. Casemix funding remains a much-discussed issue. In this Debate, Braithwaite and Hindle take a contrary position, largely to stimulate policy debate; Phelan defends the casemix concept and advocates retaining its best features; and Hanson adds a plea for consumer input.

  14. Gene technology regulation in Australia: a decade of a federal implementation of a statutory legal code in a context of constituent states taking divergent positions.

    Science.gov (United States)

    Tribe, David

    2012-01-01

    Gene technology is regulated in Australia by the Office of the Gene Technology Regulator (OGTR), a federal government agency with responsibility for managing health and environmental risks of GM organisms under the Gene Technology Act 2000. The OGTR liaises with other national agencies, governments of States and Territories of Australia and local councils. Current national risk management regulation is the result of three decades of experience with oversight of gene technology. A major operational feature of Australian regulation is reliance on Institutional Biosafety Committees (IBCs) located within the regulated institutions. In 2009-2010 the OGTR managed 45 licenses relating to GM crop field trials, and inspected crop trials that included canola, wheat, barley, banana, sugarcane, cotton, Indian mustard and grapevines. States and Territories of Australia make decisions on market related (non-safety) issues, and adopt different political stances with respect to commercialization of GM crops. Some Australian states support environmental release of licensed GM crops (e.g., Queensland), others ban them (Tasmania), while some have re-positioned themselves, after initially opposing commercialization, to currently allowing regulated commercial use (Victoria, Western Australia). Flexibility exhibited by the Australian regulatory system is facilitated by separation of political decision-making in the Gene Technology Ministerial Council away from the OGTR.

  15. Physical activity prescription: a critical opportunity to address a modifiable risk factor for the prevention and management of chronic disease: a position statement by the Canadian Academy of Sport and Exercise Medicine.

    Science.gov (United States)

    Thornton, Jane S; Frémont, Pierre; Khan, Karim; Poirier, Paul; Fowles, Jonathon; Wells, Greg D; Frankovich, Renata J

    2016-09-01

    Non-communicable disease is a leading threat to global health. Physical inactivity is a large contributor to this problem; in fact, the WHO ranks it as the fourth leading risk factor for overall morbidity and mortality worldwide. In Canada, at least 4 of 5 adults do not meet the Canadian Physical Activity Guidelines of 150 min of moderate-to-vigorous physical activity per week. Physicians play an important role in the dissemination of physical activity (PA) recommendations to a broad segment of the population, as over 80% of Canadians visit their doctors every year and prefer to get health information directly from them. Unfortunately, most physicians do not regularly assess or prescribe PA as part of routine care, and even when discussed, few provide specific recommendations. PA prescription has the potential to be an important therapeutic agent for all ages in primary, secondary and tertiary prevention of chronic disease. Sport and exercise medicine (SEM) physicians are particularly well suited for this role and should collaborate with their primary care colleagues for optimal patient care. The purpose of this Canadian Academy and Sport and Exercise Medicine position statement is to provide an evidence-based, best practices summary to better equip SEM and primary care physicians to prescribe PA and exercise, specifically for the prevention and management of non-communicable disease. This will be achieved by addressing common questions and perceived barriers in the field.Author note This position statement has been endorsed by the following nine sport medicine societies: Australasian College of Sports and Exercise Physicians (ACSEP), American Medical Society for Sports Medicine (AMSSM), British Association of Sports and Exercise Medicine (BASEM), European College of Sport & Exercise Physicians (ECOSEP), Norsk forening for idrettsmedisin og fysisk aktivite (NIMF), South African Sports Medicine Association (SASMA), Schweizerische Gesellschaft für Sportmedizin

  16. Geoscience Australia Continuous Global Positioning System (CGPS) Station Field Campaign Report

    Energy Technology Data Exchange (ETDEWEB)

    Ruddick, R. [Geoscience Australia, Symonston (Australia); Twilley, B. [Geoscience Australia, Symonston (Australia)

    2016-03-01

    This station formed part of the Australian Regional GPS Network (ARGN) and South Pacific Regional GPS Network (SPRGN), which is a network of continuous GPS stations operating within Australia and its Territories (including Antarctica) and the Pacific. These networks support a number of different science applications including maintenance of the Geospatial Reference Frame, both national and international, continental and tectonic plate motions, sea level rise, and global warming.

  17. Intellectual Disability Policy as Developed, Expressed, and Valuated in AAIDD/The Arc Joint Statements: The Role of Organization Position Statements

    Science.gov (United States)

    Luckasson, Ruth; Ford, Marty E.; McMillan, Elise D.; Misilo, Frederick M., Jr.; Nygren, Margaret A.

    2017-01-01

    The American Association on Intellectual and Developmental Disabilities (AAIDD) and The Arc of the United States (The Arc) have a long history of joined efforts to develop, express, and evaluate disability policies. These efforts have resulted in a series of formal statements on critical issues such as education, healthcare, human rights, and…

  18. Readiness of pharmacists and consumers for pharmacy-based chlamydia screening in Australia and Switzerland.

    Science.gov (United States)

    Arnet, Isabelle; Gudka, Sajni; Salter, Sandra; Hersberger, Kurt E; Clifford, Rhonda

    2018-06-01

    To assess chlamydia knowledge, willingness to undertake pharmacy-based chlamydia testing, and facilitators and barriers to such testing in consumers and community pharmacists, in Australia (AUS) and Switzerland (CH). Statements of interest were retrieved from literature and assembled into a 12-item online survey (English and German versions). Survey was disseminated through Facebook, pharmacies' publicly available emails and professional websites (March 2015). Consumers and pharmacists (AUS: n cons  = 198, n pharm  = 162; CH: n cons  = 209, n pharm  = 223) were predominantly female (>65%). Mean chlamydia knowledge scores (maximum of 8) were higher in Australia in consumers (AUS: 6.8 ± 1.5 vs CH: 4.2 ± 2.4; p business. Copyright © 2018 The Authors. Published by Elsevier B.V. All rights reserved.

  19. Patents Associated with High-Cost Drugs in Australia

    OpenAIRE

    Christie, Andrew F.; Dent, Chris; McIntyre, Peter; Wilson, Lachlan; Studdert, David M.

    2013-01-01

    Australia, like most countries, faces high and rapidly-rising drug costs. There are longstanding concerns about pharmaceutical companies inappropriately extending their monopoly position by "evergreening" blockbuster drugs, through misuse of the patent system. There is, however, very little empirical information about this behaviour. We fill the gap by analysing all of the patents associated with 15 of the costliest drugs in Australia over the last 20 years. Specifically, we search the patent...

  20. Undergraduate Science Coursework: Teachers' Goal Statements and How Students Experience Research

    Science.gov (United States)

    Van der Rijst, Roeland M.; Visser-Wijnveen, Gerda J.; Verloop, Nico; Van Driel, Jan H.

    2013-01-01

    Understanding the relation between teachers' goal statements and students' experiences about the position of research in undergraduate coursework can give use insight into ways to integrate research and teaching and foster undergraduate research. In this study, we examined to what extent teachers' goal statements agreed with students' experiences…

  1. Consensus statement on genetic research in dementia

    DEFF Research Database (Denmark)

    Rikkert, M.G. Olde; der, V van; Burns, A.

    2008-01-01

    In this article, the authors describe how the European Dementia Consensus Network developed a consensus on research ethics in dementia, taking into account the questions posed by the era of genetic research and its new research methods. The consensus process started with a Delphi procedure...... to analyze relevant stakeholders' positions by describing their statements on the possibilities and limitations of research into genetic determinants of Alzheimer disease and to describe and analyze the moral desirability of genetic research on Alzheimer disease. The conclusions drawn from the Delphi...... procedure fuelled the development of the consensus statement, which is presented in this paper. The consensus statement aims to stimulate ethically acceptable research in the field of dementia and the protection of vulnerable elderly patients with dementia from application of inadequate research methods...

  2. Use of the International Pharmaceutical Federation's Basel Statements to Assess and Advance Hospital Pharmacy Practice: A Scoping Review.

    Science.gov (United States)

    Penm, Jonathan; Chaar, Betty; Moles, Rebekah J

    2016-01-01

    The Basel statements of the International Pharmaceutical Federation, which provide the first global, unified vision for the hospital pharmacy profession, have recently been revised. Originally released in 2008, the Basel statements have since been made available in 21 languages, and thus have the potential for great impact around the world. To conduct a scoping review to examine the extent and nature of research activity related to the Basel statements. Google Scholar, PubMed, and International Pharmaceutical Abstracts were searched using the key term "Basel statements" for relevant research articles. From each included study, data were extracted on geographic location, study design, study outcomes, and use of the Basel statements. The search strategy generated 113 results. Further refinement resulted in 14 English-language articles that met the inclusion criteria. Four of these articles focused on adapting the Basel statements to European practice, an initiative of the European Association of Hospital Pharmacists that led to development of the European statements of Hospital Pharmacy. Six studies focused on monitoring hospital pharmacy practice in Uganda, the Pacific island countries, and the Western Pacific Region. These studies provide valuable baseline data to measure and track the development of hospital pharmacy practices in their respective countries and regions. The remaining 4 studies used qualitative methods to explore the barriers to and facilitators of implementation of the Basel statements in South Africa, China, and Australia. The Basel statements have led to multiple initiatives around the world, involving more than 70 countries. The European and Western Pacific regions have been the most active. Current initiatives should be continued to ensure identification and resolution of issues related to sustaining their use over time.

  3. Marijuana and Children. Position Statement

    Science.gov (United States)

    Endsley, Patricia; Embrey, Mary Louise

    2014-01-01

    Registered professional school nurses (hereinafter referred to as school nurses) promote wellness and disease prevention to improve health outcomes for our nation's children. It is the position of the National Association of School Nurses (NASN) that the marijuana plant remain under the United States Drug Enforcement Agency's (DEA) Schedule I…

  4. AMERICAN ASSOCIATION OF CLINICAL ENDOCRINOLOGISTS AND AMERICAN COLLEGE OF ENDOCRINOLOGY POSITION STATEMENT ON MENOPAUSE-2017 UPDATE.

    Science.gov (United States)

    Cobin, Rhoda H; Goodman, Neil F

    2017-07-01

    EXECUTIVE SUMMARY This American Association of Clinical Endocrinologists (AACE)/American College of Endocrinology (ACE) Position Statement is designed to update the previous menopause clinical practice guidelines published in 2011 but does not replace them. The current document reviews new clinical trials published since then as well as new information regarding possible risks and benefits of therapies available for the treatment of menopausal symptoms. AACE reinforces the recommendations made in its previous guidelines and provides additional recommendations on the basis of new data. A summary regarding this position statement is listed below: New information available from randomized clinical trials and epidemiologic studies reported after 2011 was critically reviewed. No previous recommendations from the 2011 menopause clinical practice guidelines have been reversed or changed. Newer information enhances AACE's guidance for the use of hormone therapy in different subsets of women. Newer information helps to support the use of various types of estrogens, selective estrogen-receptor modulators (SERMs), and progesterone, as well as the route of delivery. Newer information supports the previous recommendation against the use of bioidentical hormones. The use of nonhormonal therapies for the symptomatic relief of menopausal symptoms is supported. Newer information enhances AACE's guidance for the use of hormone therapy in different subsets of women. Newer information helps to support the use of various types of estrogens, SERMs, and progesterone, as well as the route of delivery. Newer information supports the previous recommendation against the use of bioidentical hormones. The use of nonhormonal therapies for the symptomatic relief of menopausal symptoms is supported. New recommendations in this position statement include: 1. the use of menopausal hormone therapy in symptomatic postmenopausal women should be based on consideration of all risk factors for

  5. 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...

  6. Antimicrobial resistance in coagulase-positive staphylococci isolated from companion animals in Australia: A one year study.

    Science.gov (United States)

    Saputra, Sugiyono; Jordan, David; Worthing, Kate A; Norris, Jacqueline M; Wong, Hui S; Abraham, Rebecca; Trott, Darren J; Abraham, Sam

    2017-01-01

    Methicillin-resistant coagulase-positive staphylococci (CoPS) have become increasingly recognised as opportunistic pathogens that limit therapeutic options in companion animals. The frequency of methicillin resistance amongst clinical isolates on an Australia-wide level is unknown. This study determined antimicrobial susceptibility patterns for CoPS isolated from clinical infections in companion animals (dogs, cats and horses) as part of the first nation-wide survey on antimicrobial resistance in animal pathogens in Australia for a one-year period (January 2013 to January 2014). Clinical Staphylococcus spp. isolates (n = 888) obtained from 22 veterinary diagnostic laboratories were identified by MALDI-TOF mass spectrometry and subjected to antimicrobial susceptibility testing for 16 antimicrobials, representing 12 antimicrobial classes. Potential risk factors associated with methicillin resistance in Staphylococcus pseudintermedius isolates from dogs were analysed based on demographic factors and clinical history, including gender, age, previous antimicrobial treatment, chronic and/or recurrent diseases and site of infections. The most commonly identified CoPS were S. pseudintermedius (70.8%; dogs n = 616, cats n = 13) and S. aureus (13.2%, horses n = 53, dogs n = 47 and cats n = 17). Overall, the frequency of methicillin resistance among S. pseudintermedius (MRSP) and S. aureus (MRSA) was 11.8% and 12.8%, respectively. MRSP isolates were strongly associated with resistance to fluoroquinolones (OR 287; 95%CI 91.2-1144.8) and clindamycin (OR 105.2, 95%CI 48.5-231.9). MRSA isolates from dogs and cats were also more likely to be resistant to fluoroquinolones (OR 5.4, 95%CI 0.6-252.1), whereas MRSA from horses were more likely to be resistant to rifampicin. In multivariate analysis, MRSP-positive status was significantly associated with particular infection sites, including surgical (OR 8.8; 95%CI 3.74-20.7), and skin and soft tissue (OR 3.9; 95%CI 1.97-7.51). S

  7. Implementation of the 2017 Berlin Concussion in Sport Group Consensus Statement in contact and collision sports: a joint position statement from 11 national and international sports organisations.

    OpenAIRE

    Patricios, JS; Ardern, CL; Hislop, MD; Aubry, M; Bloomfield, P; Broderick, C; Clifton, P; Echemendia, RJ; Ellenbogen, RG; Falvey, ÉC; Fuller, GW; Grand, J; Hack, D; Harcourt, PR; Hughes, D

    2018-01-01

    The 2017 Berlin Concussion in Sport Group Consensus Statement provides a global summary of best practice in concussion prevention, diagnosis and management, underpinned by systematic reviews and expert consensus. Due to their different settings and rules, individual sports need to adapt concussion guidelines according to their specific regulatory environment. At the same time, consistent application of the Berlin Consensus Statement's themes across sporting codes is likely to facilitate super...

  8. Financial Ratio Analysis of Audited Federal Financial Statements

    National Research Council Canada - National Science Library

    Kenney, Shane

    2000-01-01

    .... The purpose of these statements is to fully reveal federal entities' financial position, in the hope of enabling a better understanding of these federal entities, and to assist in resource management...

  9. WOCN Society and ASCRS Position Statement on Preoperative Stoma Site Marking for Patients Undergoing Colostomy or Ileostomy Surgery.

    Science.gov (United States)

    Salvadalena, Ginger; Hendren, Samantha; McKenna, Linda; Muldoon, Roberta; Netsch, Debra; Paquette, Ian; Pittman, Joyce; Ramundo, Janet; Steinberg, Gary

    2015-01-01

    Marking the optimal location for a stoma preoperatively enhances the likelihood of a patient's independence in stoma care, predictable pouching system wear times, and resumption of normal activities. Colon and rectal surgeons and certified ostomy nurses are the optimal clinicians to select and mark stoma sites, as this skill is a part of their education, practice, and training. However, these providers are not always available, particularly in emergency situations. The purpose of this position statement, developed by the Wound, Ostomy and Continence Nurses Society in collaboration with the American Society of Colon and Rectal Surgeons and the American Urological Association, is to provide a guideline to assist clinicians (especially those who are not surgeons or WOC nurses) in selecting an effective stoma site.

  10. A new blood glucose management algorithm for type 2 diabetes: a position statement of the Australian Diabetes Society.

    Science.gov (United States)

    Gunton, Jenny E; Cheung, N Wah; Davis, Timothy M E; Zoungas, Sophia; Colagiuri, Stephen

    2014-12-11

    Lowering blood glucose levels in people with type 2 diabetes has clear benefits for preventing microvascular complications and potential benefits for reducing macrovascular complications and death. Treatment needs to be individualised for each person with diabetes. This should start with selecting appropriate glucose and glycated haemoglobin targets, taking into account life expectancy and the patient's wishes. For most people, early use of glucose-lowering therapies is warranted. A range of recently available therapies has added to the options for lowering glucose levels, but this has made the clinical pathway for treating diabetes more complicated. This position statement from the Australian Diabetes Society outlines the risks, benefits and costs of the available therapies and suggests a treatment algorithm incorporating the older and newer agents.

  11. The clinical application of genome-wide sequencing for monogenic diseases in Canada: Position Statement of the Canadian College of Medical Geneticists

    Science.gov (United States)

    Boycott, Kym; Hartley, Taila; Adam, Shelin; Bernier, Francois; Chong, Karen; Fernandez, Bridget A; Friedman, Jan M; Geraghty, Michael T; Hume, Stacey; Knoppers, Bartha M; Laberge, Anne-Marie; Majewski, Jacek; Mendoza-Londono, Roberto; Meyn, M Stephen; Michaud, Jacques L; Nelson, Tanya N; Richer, Julie; Sadikovic, Bekim; Skidmore, David L; Stockley, Tracy; Taylor, Sherry; van Karnebeek, Clara; Zawati, Ma'n H; Lauzon, Julie; Armour, Christine M

    2015-01-01

    Purpose and scope The aim of this Position Statement is to provide recommendations for Canadian medical geneticists, clinical laboratory geneticists, genetic counsellors and other physicians regarding the use of genome-wide sequencing of germline DNA in the context of clinical genetic diagnosis. This statement has been developed to facilitate the clinical translation and development of best practices for clinical genome-wide sequencing for genetic diagnosis of monogenic diseases in Canada; it does not address the clinical application of this technology in other fields such as molecular investigation of cancer or for population screening of healthy individuals. Methods of statement development Two multidisciplinary groups consisting of medical geneticists, clinical laboratory geneticists, genetic counsellors, ethicists, lawyers and genetic researchers were assembled to review existing literature and guidelines on genome-wide sequencing for clinical genetic diagnosis in the context of monogenic diseases, and to make recommendations relevant to the Canadian context. The statement was circulated for comment to the Canadian College of Medical Geneticists (CCMG) membership-at-large and, following incorporation of feedback, approved by the CCMG Board of Directors. The CCMG is a Canadian organisation responsible for certifying medical geneticists and clinical laboratory geneticists, and for establishing professional and ethical standards for clinical genetics services in Canada. Results and conclusions Recommendations include (1) clinical genome-wide sequencing is an appropriate approach in the diagnostic assessment of a patient for whom there is suspicion of a significant monogenic disease that is associated with a high degree of genetic heterogeneity, or where specific genetic tests have failed to provide a diagnosis; (2) until the benefits of reporting incidental findings are established, we do not endorse the intentional clinical analysis of disease-associated genes

  12. Public-private collaboration in clinical research during pregnancy, lactation, and childhood: joint position statement of the Early Nutrition Academy and the European Society for Pediatric Gastroenterology, Hepatology, and Nutrition

    NARCIS (Netherlands)

    Koletzko, Berthold; Benninga, Marc A.; Godfrey, Keith M.; Hornnes, Peter J.; Kolaček, Sanja; Koletzko, Sibylle; Lentze, Michael J.; Mader, Silke; McAuliffe, Fionnuala M.; Oepkes, Dick; Oddy, Wendy H.; Phillips, Alan; Rzehak, Peter; Socha, Piotr; Szajewska, Hania; Symonds, Michael E.; Taminiau, Jan; Thapar, Nikhil; Troncone, Riccardo; Vandenplas, Yvan; Veereman, Gigi

    2014-01-01

    This position statement summarises a view of academia regarding standards for clinical research in collaboration with commercial enterprises, focussing on trials in pregnant women, breast-feeding women, and children. It is based on a review of the available literature and an expert workshop

  13. The SWEET SPOTS study: a real-world interpretation of the 2012 American Diabetes Association Position Statement regarding individualized A1C targets

    OpenAIRE

    Bieszk, Nella; Grabner, Michael; Wei, Wenhui; Bonine, Nicole G; Stephenson, Judith J

    2016-01-01

    Nella Bieszk,1 Michael Grabner,2 Wenhui Wei,1 Nicole G Bonine,2 Judith J Stephenson,2 1Sanofi US, Inc., Bridgewater, NJ, 2HealthCore, Inc., Wilmington, DE, USA Objective: To evaluate awareness of the 2012 American Diabetes Association (ADA) Position Statement among physicians and assess its effects on patient-centered glycated hemoglobin (A1C) goals in the management of type 2 diabetes (T2D). Research design and methods: The Summarizing Real-World Individualized TrEatmEnT GoalS and Potential ...

  14. 29 CFR 531.25 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... such interpretations of this Act “provide a practical guide to employers and employees as to how the... PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations § 531.25 Introductory statement. (a... responsibilities of administration and enforcement (Skidmore v. Swift, 323 U.S. 134). In order that these positions...

  15. Ratio analysis specifics of the family dairies' financial statements

    OpenAIRE

    Mitrović Aleksandra; Knežević Snežana; Veličković Milica

    2015-01-01

    The subject of this paper is the evaluation of the financial analysis specifics of the dairy enterprises with a focus on the implementation of the ratio analysis of financial statements. The ratio analysis is a central part of financial analysis, since it is based on investigating the relationship between logically related items in the financial statements to assess the financial position of the observed enterprise and its earning capacity. Speaking about the reporting of financial performanc...

  16. National Athletic Trainers' Association Position Statement: Conservative Management and Prevention of Ankle Sprains in Athletes

    Science.gov (United States)

    Kaminski, Thomas W.; Hertel, Jay; Amendola, Ned; Docherty, Carrie L.; Dolan, Michael G.; Hopkins, J. Ty; Nussbaum, Eric; Poppy, Wendy; Richie, Doug

    2013-01-01

    Objective: To present recommendations for athletic trainers and other allied health care professionals in the conservative management and prevention of ankle sprains in athletes. Background: Because ankle sprains are a common and often disabling injury in athletes, athletic trainers and other sports health care professionals must be able to implement the most current and evidence-supported treatment strategies to ensure safe and rapid return to play. Equally important is initiating preventive measures to mitigate both first-time sprains and the chance of reinjury. Therefore, considerations for appropriate preventive measures (including taping and bracing), initial assessment, both short- and long-term management strategies, return-to-play guidelines, and recommendations for syndesmotic ankle sprains and chronic ankle instability are presented. Recommendations: The recommendations included in this position statement are intended to provide athletic trainers and other sports health care professionals with guidelines and criteria to deliver the best health care possible for the prevention and management of ankle sprains. An endorsement as to best practice is made whenever evidence supporting the recommendation is available. PMID:23855363

  17. An International Position Statement on the Management of Frailty in Diabetes Mellitus: Summary of Recommendations 2017.

    Science.gov (United States)

    Sinclair, A J; Abdelhafiz, A; Dunning, T; Izquierdo, M; Rodriguez Manas, L; Bourdel-Marchasson, I; Morley, J E; Munshi, M; Woo, J; Vellas, B

    2018-01-01

    The International Position Statement provides the opportunity to summarise all existing clinical trial and best practice evidence for older people with frailty and diabetes. It is the first document of its kind and is intended to support clinical decisions that will enhance safety in management and promote high quality care. The Review Group sought evidence from a wide range of studies that provide sufficient confidence (in the absence of grading) for the basis of each recommendation. This was supported by a given rationale and key references for our recommendations in each section, all of which have been reviewed by leading international experts. Searches for any relevant clinical evidence were generally limited to English language citations over the previous 15 years. The following databases were examined: Embase, Medline/PubMed, Cochrane Trials Register, Cinahl, and Science Citation. Hand searching of 16 key major peer-reviewed journals was undertaken by two reviewers (AJS and AA) and these included Lancet, Diabetes, Diabetologia, Diabetes Care, British Medical Journal, New England Journal of Medicine, Journal of the American Medical Association, Journal of Frailty and Aging, Journal of the American Medical Directors Association, and Journals of Gerontology - Series A Biological Sciences and Medical Sciences. Two scientific supporting statements have been provided that relate to the area of frailty and diabetes; this is accompanied by evidence-based decisions in 9 clinical domains. The Summary has been supported by diagrammatic figures and a table relating to the inter-relations between frailty and diabetes, a frailty assessment pathway, an exercise-based programme of intervention, a glucose-lowering algorithm with a description of available therapies. We have provided an up to date evidence-based approach to practical decision-making for older adults with frailty and diabetes. This Summary document includes a user-friendly set of recommendations that should be

  18. Recent developments in Australia's uranium mining industry

    International Nuclear Information System (INIS)

    McKay, A.D.

    2001-01-01

    Uranium is produced at two mining/milling operations in Australia - Ranger in the Alligator Rivers Region of the Northern Territory, and Olympic Dam in South Australia. In 1996, Ranger produced 4138 tonnes (t) U 3 O 8 from stockpiled ore mined from Ranger No. 1 Orebody. The capacity of the Ranger mill is being expanded to 5000 tonnes per annum (tpa) U 3 O 8 to coincide with the commencement of mining from No. 3 Orebody in mid-1997. The Olympic Dam copper-uranium-gold-silver deposit is the world's largest deposit of low cost uranium. The operation currently has an annual production of 85,000 t copper, 1700 t U 3 O 8 and associated gold and silver. WMC Ltd proposes to expand annual production to 200 000 t copper and approximately 4600 t U 3 O 8 by end of 1999. The environmental impact of the expansion is being assessed jointly by both Commonwealth and South Australian Governments. A draft Environmental Impact Statement (EIS) was released in May. Since its election in March 1996, the Liberal/National Party Coalition Government has made a number of changes to the Commonwealth Government's policies relating to uranium mining, including removal of the former Government's 'three mines' policy, and relaxation of the guidelines for foreign investment in Australian uranium mines. These changes, together with an improved outlook for the uranium market, have resulted in proposals to develop new mines at Jabiluka (Northern Territory), Kintyre (Western Australia) and Beverley (South Australia). Energy Resources of Australia Ltd proposes to develop an underground mine at Jabiluka with the ore to be processed at Ranger mill. Initial production will be 1800 tpa U 3 O 8 which will increase to 4000 tpa U 3 O 8 by the 14th year. The draft EIS was released for public comment in October 1996, and the final EIS is to be released in June 1997. Canning Resources Ltd proposes to mine the Kintyre deposit by open cut methods commencing in 1999 with an annual production of 1200 tpa U 3 O 8

  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. Australia's uranium resources and production in the world context

    International Nuclear Information System (INIS)

    McKay, A.; Lambert, I.; Miezitis, Y.

    2001-01-01

    Australia has 654 000 tonnes uranium (U) in Reasonably Assured Resources (RAR) recoverable at ≤US$40/kg U, which is the largest of all national resource estimates reported in this category. Australia also has the world's largest resources in RAR recoverable at ≤US$80/kg U, with 29% of world resources in this category. Other countries that have large resources in this category include Kazakhstan (19%), Canada (14%), South Africa (10%), Brazil (7%), Namibia (6%), Russian Federation (6%), and United States (5%). In 2000, the main developments in Australia's uranium mining industry were that production reached a record level of 8937 t U 3 O 8 (7579 t U), and commercial operations commenced at the new in situ leach operation at Beverley during November. Australia's total production for 2000 was 27% higher than for 1999. Uranium oxide was produced at the Olympic Dam (4500 t U 3 O 8 ), Ranger (4437 t U 3 O 8 ) and Beverley operations, although production from Beverley for the year was not reported. Australia's share of the world's annual uranium production has increased steadily from about 10.8% (3,712 tonnes U) in 1995 to 21.9% in 2000. Throughout this period Australia has maintained its position as the world's second-largest producer of uranium, behind Canada

  1. The Institution's position on sustainable energy

    International Nuclear Information System (INIS)

    Sargent, M.A.

    1999-01-01

    The twenty-first century will be an era in which sustainability will be a powerful value espoused by the community. The sustainability of energy, in terms of production and consumption, and in relation to the broader impacts of energy on society and the environment, will be a particular focus of the community. Australia, as a nett exporter of energy, and with a high per capita energy consumption, has both an economic and environmental imperative to be a leader in sustainable energy concepts and technologies. Australia therefore needs to position itself strategically, with a policy framework that facilitates the strategic positioning, to use and foster its diverse resources to provide for the social and economic needs of this generation, in a manner that ensures that the energy needs of the future generations can be met. The Institution of Engineers Australia has developed a Position on Sustainable Energy. The principles and actions through which the country's transition to a sustainable energy future will be managed are outlined

  2. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W

    2004-01-01

    .... The USACE Civil Works principal financial statements consist of a consolidated balance sheet, a consolidated statement of net cost, a consolidated statement of changes ill net position, a combined...

  3. ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI IMPOR GANDUM INDONESIA DARI AUSTRALIA TAHUN 1980-2013

    Directory of Open Access Journals (Sweden)

    Istiadi Priyo Utomo

    2017-06-01

    -statistic test. The results showed that the Australian wheat production had no effect and significant to Indonesian wheat imports from Australia with a coefficient of 0.0000802. Indonesian wheat consumption is positive and significant impact on the Indonesian wheat imports from Australia with a coefficient of 0.000241. Positive effect on the exchange rate of Indonesian wheat imports from Australia with coefficient of 0.000501. Suggestions from this study, the government needs to reduce imports of wheat by issuing investment policy agricultural commodities wheat alternative to materials such as cassava flour. people need to go back to the consumption of local commodities.

  4. Antimicrobial resistance in coagulase-positive staphylococci isolated from companion animals in Australia: A one year study.

    Directory of Open Access Journals (Sweden)

    Sugiyono Saputra

    Full Text Available Methicillin-resistant coagulase-positive staphylococci (CoPS have become increasingly recognised as opportunistic pathogens that limit therapeutic options in companion animals. The frequency of methicillin resistance amongst clinical isolates on an Australia-wide level is unknown. This study determined antimicrobial susceptibility patterns for CoPS isolated from clinical infections in companion animals (dogs, cats and horses as part of the first nation-wide survey on antimicrobial resistance in animal pathogens in Australia for a one-year period (January 2013 to January 2014. Clinical Staphylococcus spp. isolates (n = 888 obtained from 22 veterinary diagnostic laboratories were identified by MALDI-TOF mass spectrometry and subjected to antimicrobial susceptibility testing for 16 antimicrobials, representing 12 antimicrobial classes. Potential risk factors associated with methicillin resistance in Staphylococcus pseudintermedius isolates from dogs were analysed based on demographic factors and clinical history, including gender, age, previous antimicrobial treatment, chronic and/or recurrent diseases and site of infections. The most commonly identified CoPS were S. pseudintermedius (70.8%; dogs n = 616, cats n = 13 and S. aureus (13.2%, horses n = 53, dogs n = 47 and cats n = 17. Overall, the frequency of methicillin resistance among S. pseudintermedius (MRSP and S. aureus (MRSA was 11.8% and 12.8%, respectively. MRSP isolates were strongly associated with resistance to fluoroquinolones (OR 287; 95%CI 91.2-1144.8 and clindamycin (OR 105.2, 95%CI 48.5-231.9. MRSA isolates from dogs and cats were also more likely to be resistant to fluoroquinolones (OR 5.4, 95%CI 0.6-252.1, whereas MRSA from horses were more likely to be resistant to rifampicin. In multivariate analysis, MRSP-positive status was significantly associated with particular infection sites, including surgical (OR 8.8; 95%CI 3.74-20.7, and skin and soft tissue (OR 3.9; 95%CI 1.97-7.51. S

  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. Position statement of the Slovenian society of anaesthesiology and intensive care medicine on the use of sugammadex

    Directory of Open Access Journals (Sweden)

    Neva Požar Lukanović

    2018-06-01

    Full Text Available We present our position statement for the use of sugammadex, a specific binder for aminosteroid muscle relaxants, in the most common clinical circumstances (in the case of an emergency intubation, when the patient cannot be ventilated or intubated; in patients with neuro-muscular disease, in patients with liver failure, in patients with renal failure, in patients with allergic reaction to sugammadex or to rocuronium, in cases of residual muscle relaxation and when we have to use a muscle relaxant short time after sugammadex application. Sugammadex is the drug of choice in cases of cardiac arhythmia, COPD, asthma, neuro-muscular diseases, pathological obesity, intraoperative use of continuous infusion of aminoglycoside muscle relaxants. It is therefore necessary to control the neuro-muscular block during surgery due to different response of patients to the muscle relaxant. Clinical tests alone are not an adequate substitute for objective control of muscular strength recovery.

  7. REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS

    Directory of Open Access Journals (Sweden)

    Mihaela Luca

    2008-12-01

    Full Text Available In order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users outside the company, these are often the only source of information available directly from the organization. The knowledge of the interests of different categories of users has an important role in trying to improve the quality of financial statements, which should allow taking correct decisions based on the financial position, the results of economic and financial activity and the changes in the financial position of the company.

  8. "Smartening Up": Ongoing Challenges for Australia's Outback

    Science.gov (United States)

    Cradduck, Lucy

    2016-01-01

    As the international community moves inexorably towards a "smart" future, the position of Australia's non-urban areas in that future is less certain. The (re-elected) Australian federal government made a commitment to moving Australian cities forward as part of the international "smart city" movement. However, the effectiveness…

  9. Similarities and disparities between Romanian individual and consolidated financial group statements

    Directory of Open Access Journals (Sweden)

    Florentin Tanasa

    2012-12-01

    Full Text Available The purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group, control, the perimeter of consolidation, percentages of interests, methods of consolidation, or restatements. For a more complete view regarding consolidated annual accounts, it is necessary to delimit and define these particular elements. This approach targets the presentation of our vision over positioning, place and function of financial consolidated statements in the process of the financial report. The study envisages a summary and comparison of ideas found on this subject in thespecialty literature, the regulations developed by various international bodies. Thus, we think it will facilitate the correct positioning of the consolidated financial statements and the consolidated accounts’ concepts. To achieve the proposed desiderates, we have used a constructive methodology for identifying disagreements, approvals and development of a speech to more efficient and effective management of the mentioned concepts.

  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. Can Australia become the Saudi Arabia of Uranium? The debate about Australia's role in the global nuclear power industry is about to heat up, with pressure mounting to expand the country's involvement

    International Nuclear Information System (INIS)

    Brenchley, Fred

    2006-01-01

    Australia has a vast uranium reserve and can play an important role in the world's nuclear power industry. Australia also has a huge natural gas and coal reserves. Australia is an in excellent position to have a word wide business in nuclear power generation to its return for waste storage. Nuclear energy is more efficient as compared to gas and coal. The world is becoming anxious about the effects of greenhouse gases. Clean nuclear power is the answer

  12. Political and economic structure and energy industry status of Australia

    Energy Technology Data Exchange (ETDEWEB)

    Bang, K.Y. [Korea Energy Economics Institute, Euiwang (Korea, Republic of)

    1998-06-01

    Looking at the composition of energy resources import of Korea per each country, Australian-made import takes up 11.8% of total energy resources import. It possesses the highest import composition of 30.5% when petroleum sector is excluded. In the order of Korea`s mineral import per each country, Australia still keep the number one position every year though Korea keep promoting the diversification of import sources. In the mean time, reflecting on the treatment aspect of import country of Australia, when Korea`s energy, the import size of resources, import intensity of Australia`s primary raw material resources and international resources situation are considered, Korea is thought to receive less treatment from Australia as the second export country of Australia than Japan who is the number one export country of Australia, relatively. Though the increase ratio of Korean tourists in Australia is the highest for the past few years and international promotion effect shows big with the IMF financial support of Korea who faces sudden economic crisis recently as a momentum, sincere evaluation through in-depth analysis between Korea and Australia is still in the initial stage. The necessity to diagnosis the general political and economic structure of Australia more in detail emerges as trade volume between two countries keep growing, esp. in the import of energy and resources sectors, the number of visits between two countries keep increasing. Therefore, the purpose of this study lies mainly in the structure of the new Australian government, general macroeconomics structure and the understanding of energy industry-related status such as energy supply and demand, development status of energy, related laws, and government`s energy agencies, etc. 6 refs., 3 figs., 22 tabs.

  13. Determining Mission Statement Effectiveness from a Fit Perspective

    Directory of Open Access Journals (Sweden)

    Toh Seong-Yuen

    2017-08-01

    Full Text Available The purpose of this paper is to study the relationship between the organization's mission statement and its outcomes from a fit perspective in the alignment of the organization's structural and cultural elements. Based on an extension of Campbell's (1991 mission model by combination of ideas from two schools of thought in mission statement studies (structural and cultural, the authors introduce the concept of “fit” to show how it contributes towards a new mission statement model. The results show that both alignments are important to create a fit situation in order to positively impact organization outcomes. Based on Cohen (1988, the detected effect size of .322 is considered large. The managerial implication is that there should be more focus on managing organisational alignment to support a fit situation as this is instrumental to mission statement effectiveness. The originality of this study stems from the idea that while past studies develop model based on ideas from within the confine of a particular school of thought, this study is one of the first to combine ideas from both the structural and cultural schools of thought by extending Campbell's (1991 mission model using the fit perspective.

  14. A study on relationship between internal auditing and quality of financial statement

    Directory of Open Access Journals (Sweden)

    Maryam Abulghasemi Komeleh

    2014-09-01

    Full Text Available The primary objective of most financial statements is to provide a concentrated as well as categorized reports on financial performance and flexibility to help decision makers reach suitable financial decisions. This paper presents an empirical investigation to study the relationship between internal auditing and quality of financial statements on selected firms listed on Tehran Stock Exchange. The proposed study selects 140 firms over the period 2008-2012. Using some regression technique, the study has determined that there was a positive and meaningful relationship between firms with internal auditing in their activities and quality of financial statements.

  15. A comprehensive approach in high-grade glioma management: position statement from the Neuro-Oncology Scientific Club (NOSC), Shiraz, Iran.

    Science.gov (United States)

    Ansari, Mansour; Mosalaei, Ahmad; Ahmadloo, Niloufar; Rasekhi, Alireza; Geramizadeh, Bita; Razmkon, Ali; Anvari, Kazem; Afarid, Mohammad; Dadras, Ali; Nafarieh, Leila; Mohammadianpanah, Mohammad; Nasrolahi, Hamid; Hamedi, Seyed Hasan; Omidvari, Shapour; Nami, Mohammad

    2017-01-01

    Establishing a robust teamwork model in the practice of neuro-oncology requires continued interdisciplinary efforts. The Neuro-Oncology Scientific Club (NOSC) initiative is an interdisciplinary clinical forum promoting the comprehensive approach across involved disciplines in the management of central nervous system (CNS) malignancies. With its provincial founding panels and national steering board, NOSC has been operational in Iran since 2011. This initiative has pursued its mission through interval strategic meetings, tumor boards, case discussions as well as publishing neuro-oncology updates, case study periodicals, and newsletters. A provincial meeting of NOSC in Shiraz put together insights from international practice guidelines, emerging evidence, and expert opinions to draw a position statement on high-grade glioma management in adults. The present report summarizes key highlights from the above clinical forum.

  16. A comprehensive approach in high-grade glioma management: position statement from the Neuro-Oncology Scientific Club (NOSC, Shiraz, Iran

    Directory of Open Access Journals (Sweden)

    Ansari, Mansour

    2017-02-01

    Full Text Available Establishing a robust teamwork model in the practice of neuro-oncology requires continued interdisciplinary efforts. The Neuro-Oncology Scientific Club (NOSC initiative is an interdisciplinary clinical forum promoting the comprehensive approach across involved disciplines in the management of central nervous system (CNS malignancies. With its provincial founding panels and national steering board, NOSC has been operational in Iran since 2011. This initiative has pursued its mission through interval strategic meetings, tumor boards, case discussions as well as publishing neuro-oncology updates, case study periodicals, and newsletters. A provincial meeting of NOSC in Shiraz put together insights from international practice guidelines, emerging evidence, and expert opinions to draw a position statement on high-grade glioma management in adults. The present report summarizes key highlights from the above clinical forum.

  17. Insulin Therapy for Adult Patients with Type 2 Diabetes Mellitus: A Position Statement of the Korean Diabetes Association, 2017.

    Science.gov (United States)

    Lee, Byung Wan; Kim, Jin Hwa; Ko, Seung Hyun; Hur, Kyu Yeon; Kim, Nan Hee; Rhee, Sang Youl; Kim, Hyun Jin; Moon, Min Kyong; Park, Seok O; Choi, Kyung Mook

    2017-10-01

    The Korean Diabetes Association (KDA) has regularly updated its Clinical Practice Guidelines. In 2017, the KDA published a position statement on the use of antihyperglycemic agents for patients with type 2 diabetes mellitus (T2DM). Growing evidence from new multinational clinical trials using novel and traditional insulin analogues has also been accumulated. Following global trends, many results of clinical trials, especially concerning the clinical efficacy and safety of insulin therapy, have been published about Korean patients with T2DM. After a systematic search of recent evidence, the KDA updated and modified its clinical practice recommendations regarding the initiation, choice, and intensification of insulin and created an insulin treatment algorithm for the first time to guide physicians caring for adult Korean patients with T2DM. Copyright © 2017 Korean Diabetes Association.

  18. Insulin Therapy for Adult Patients with Type 2 Diabetes Mellitus: A Position Statement of the Korean Diabetes Association, 2017

    Directory of Open Access Journals (Sweden)

    Byung-Wan Lee

    2017-10-01

    Full Text Available The Korean Diabetes Association (KDA has regularly updated its Clinical Practice Guidelines. In 2017, the KDA published a position statement on the use of antihyperglycemic agents for patients with type 2 diabetes mellitus (T2DM. Growing evidence from new multinational clinical trials using novel and traditional insulin analogues has also been accumulated. Following global trends, many results of clinical trials, especially concerning the clinical efficacy and safety of insulin therapy, have been published about Korean patients with T2DM. After a systematic search of recent evidence, the KDA updated and modified its clinical practice recommendations regarding the initiation, choice, and intensification of insulin and created an insulin treatment algorithm for the first time to guide physicians caring for adult Korean patients with T2DM.

  19. Service Animals in School. Position Statement

    Science.gov (United States)

    Garret, Jennifer; Teskey, Carmen; Duncan, Kay; Strasser, Kathy

    2014-01-01

    It is the position of the National Association of School Nurses (NASN) that registered school nurses (hereinafter referred to as school nurses) are integral to the team planning process necessary to successfully integrate "service animals" into schools. A request to bring a service animal into the school setting presents questions due to…

  20. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

    It was also revealed in this study that the financial reporting objectives of an enterprise will determine the choice of revenue recognition policy to be taken. The study equally revealed some subtle manipulations that can vitiate the true position of financial statements hence the revenue to be recognised by a business ...

  1. Addressing Household Food Insecurity in Canada - Position Statement and Recommendations - Dietitians of Canada.

    Science.gov (United States)

    2016-09-01

    POSITION STATEMENT It is the position of Dietitians of Canada that household food insecurity is a serious public health issue with profound effects on physical and mental health and social well-being. All households in Canada must have sufficient income for secure access to nutritious food after paying for other basic necessities. Given the alarming prevalence, severity and impact of household food insecurity in Canada, Dietitians of Canada calls for a pan-Canadian, government-led strategy to specifically reduce food insecurity at the household level, including policies that address the unique challenges of household food insecurity among Indigenous Peoples. Regular monitoring of the prevalence and severity of household food insecurity across all of Canada is required. Research must continue to address gaps in knowledge about household vulnerability to food insecurity and to evaluate the impact of policies developed to eliminate household food insecurity in Canada. Dietitians of Canada recommends: Development and implementation of a pan-Canadian government-led strategy that includes coordinated policies and programs, to ensure all households have consistent and sufficient income to be able to pay for basic needs, including food. Implementation of a federally-supported strategy to comprehensively address the additional and unique challenges related to household food insecurity among Indigenous Peoples, including assurance of food sovereignty, with access to lands and resources, for acquiring traditional/country foods, as well as improved access to more affordable and healthy store-bought/market foods in First Nation reserves and northern and remote communities. Commitment to mandatory, annual monitoring and reporting of the prevalence of marginal, moderate and severe household food insecurity in each province and territory across Canada, including among vulnerable populations, as well as regular evaluation of the impact of poverty reduction and protocols for

  2. Defense Commissary Resale Stock Fund Financial Statements For FY 1992

    National Research Council Canada - National Science Library

    Young, Shelton

    1993-01-01

    The initial objectives of the audit were to determine whether the FY 1992 Commissary Resale Stock fund financial statements present fairly the financial position and results of operation of the fund...

  3. Bullying Prevention in Schools. Position Statement

    Science.gov (United States)

    DeSisto, Marie C.; Smith, Suzanne

    2014-01-01

    It is the position of the National Association of School Nurses (NASN) that the registered professional school nurse (hereinafter referred to as school nurse) is a crucial member of the team participating in the prevention of bullying in schools. School nurses are the experts in pediatric health in schools and, therefore, can have an impact on the…

  4. Harvesting Australia's mineral wealth

    Energy Technology Data Exchange (ETDEWEB)

    1982-07-01

    Anderson Strathclyde plc is becoming increasingly involved in supplying equipment for the coal industry in Australia. It now has 2 subsidiary companies based in Australia: Anderson Strathclyde Australia and A B Rea.

  5. CONTENT OF FINANCIAL STATEMENTS AND THEIR INFORMATIVE VALENCES FOR STAKEHOLDERS

    Directory of Open Access Journals (Sweden)

    MIRON Vasile Cristian Ioachim

    2015-06-01

    Full Text Available The qualitative characteristics of accounting information have a major importance in fundamenting stakeholders decisions in order to satisfy their interests. The financial statements, by their nature, provide synthetic information which shows the financial position and its modifications, the economic performance of the entity, the management of resources and other aspects that lead to rational decisions. Stakeholders interests are complex and sometimes divergent, that is why the content of the financial statements must be adapted in order to meet these interests. The present research analyzes how the information presented in the financial statements respond to the needs of the stakeholders. The analysis showed that there are some significant aspects for which the informational power of the financial statements is reduced. Also, using econometric processing, we have conceived a function that characterizes the correlation between the financial profitability of the entities activating in the energy sector and the profitability obtained in the stock exchange market. The conclusions of the research allowed us to propose some measures of improvement of the information from the financial statements, in order to create an adequate informational basis for the decisions of all the categories of stakeholders.

  6. Pay for performance programs in Australia: a need for guiding principles.

    Science.gov (United States)

    Scott, Ian A

    2008-11-01

    Pay-for-performance (P4P) programs which reward clinical providers with incentive payments based on one or more measures of quality of care are now common in the United States and the United Kingdom and it is likely they will attract increasing interest in Australia. However, empirical evidence demonstrating effectiveness of such programs is limited and many existing programs have not had rigorous outcome evaluation. To maximise success, future P4P programs should incorporate the lessons and insights obtained from previous experience. Based on a review of published trials, program evaluations and position statements, the following principles that may guide future program design and implementation were synthesised: 1) formulate a rationale and a business case for P4P; 2) use established evidence-based performance measures; 3) use rigorous and verifiable methods of data collection and analysis; 4) define performance targets using absolute and relative thresholds; 5) use rewards that are sufficient, equitable and transparent; 6) address appropriateness of provider responses and avoid perverse incentives; 7) implement communication and feedback strategies; 8) use existing organisational structures to implement P4P programs; 9) attribute credit for performance to participants in ways that foster population-based perspectives; and 10) invest in outcomes and health service research. Recommendations flowing from these principles relevant to Australian settings are provided.

  7. Correlative Studies in Clinical Trials: A Position Statement From the International Thyroid Oncology Group.

    Science.gov (United States)

    Bible, Keith C; Cote, Gilbert J; Demeure, Michael J; Elisei, Rossella; Jhiang, Sissy; Ringel, Matthew D

    2015-12-01

    Patients with progressive thyroid cancer in distant metastatic sites represent a population with a need for new therapeutic options. Aspiring to improve the treatment of such patients, the objective of this position statement from the International Thyroid Oncology Group (ITOG) is to clarify the importance of incorporating high-quality correlative studies into clinical trials. ITOG was formed to develop and support high-quality multicenter and multidisciplinary clinical trials for patients with aggressive forms of thyroid cancer. The Correlative Sciences Committee of the ITOG focuses on the quality and types of correlative studies included in ITOG-associated clinical trials. This document represents expert consensus from ITOG regarding this issue based on extensive collective experience in clinical and translational trials informed by basic science. The Correlative Studies Committee identified an international writing group representative of diverse specialties, including basic sciences. Drafts were reviewed by all members of the writing group, the larger committee, and the ITOG board. After consideration of all comments by the writing group and modification of the document, the final document was then approved by the authors and the ITOG board. High-quality correlative studies, which include variety in the types of correlates, should be intrinsic to the design of thyroid cancer clinical trials to offer the best opportunity for each study to advance treatment for patients with advanced and progressive thyroid cancer.

  8. 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

  9. Australia's radiation protection standards

    International Nuclear Information System (INIS)

    1989-01-01

    In Australia, public exposure to ionizing radiation above background is considered to be negligible. Average occupational exposures are about 0.5 millisievert per year, although there are some specialized industries and professions where they are much higher. The National Health and Medical Research Council has therefore adopted a position similar to that of the International Commission on Radiological Protection. For the moment, no revision of exposure limits is recommended, but users are remined of their responsibility to ensure that exposures are kept low, particularly in those workplaces where significant exposures take place

  10. The clinical application of genome-wide sequencing for monogenic diseases in Canada: Position Statement of the Canadian College of Medical Geneticists.

    Science.gov (United States)

    Boycott, Kym; Hartley, Taila; Adam, Shelin; Bernier, Francois; Chong, Karen; Fernandez, Bridget A; Friedman, Jan M; Geraghty, Michael T; Hume, Stacey; Knoppers, Bartha M; Laberge, Anne-Marie; Majewski, Jacek; Mendoza-Londono, Roberto; Meyn, M Stephen; Michaud, Jacques L; Nelson, Tanya N; Richer, Julie; Sadikovic, Bekim; Skidmore, David L; Stockley, Tracy; Taylor, Sherry; van Karnebeek, Clara; Zawati, Ma'n H; Lauzon, Julie; Armour, Christine M

    2015-07-01

    The aim of this Position Statement is to provide recommendations for Canadian medical geneticists, clinical laboratory geneticists, genetic counsellors and other physicians regarding the use of genome-wide sequencing of germline DNA in the context of clinical genetic diagnosis. This statement has been developed to facilitate the clinical translation and development of best practices for clinical genome-wide sequencing for genetic diagnosis of monogenic diseases in Canada; it does not address the clinical application of this technology in other fields such as molecular investigation of cancer or for population screening of healthy individuals. Two multidisciplinary groups consisting of medical geneticists, clinical laboratory geneticists, genetic counsellors, ethicists, lawyers and genetic researchers were assembled to review existing literature and guidelines on genome-wide sequencing for clinical genetic diagnosis in the context of monogenic diseases, and to make recommendations relevant to the Canadian context. The statement was circulated for comment to the Canadian College of Medical Geneticists (CCMG) membership-at-large and, following incorporation of feedback, approved by the CCMG Board of Directors. The CCMG is a Canadian organisation responsible for certifying medical geneticists and clinical laboratory geneticists, and for establishing professional and ethical standards for clinical genetics services in Canada. Recommendations include (1) clinical genome-wide sequencing is an appropriate approach in the diagnostic assessment of a patient for whom there is suspicion of a significant monogenic disease that is associated with a high degree of genetic heterogeneity, or where specific genetic tests have failed to provide a diagnosis; (2) until the benefits of reporting incidental findings are established, we do not endorse the intentional clinical analysis of disease-associated genes other than those linked to the primary indication; and (3) clinicians should

  11. American Society of Clinical Oncology Position Statement: Strategies for Reducing Cancer Health Disparities Among Sexual and Gender Minority Populations.

    Science.gov (United States)

    Griggs, Jennifer; Maingi, Shail; Blinder, Victoria; Denduluri, Neelima; Khorana, Alok A; Norton, Larry; Francisco, Michael; Wollins, Dana S; Rowland, Julia H

    2017-07-01

    ASCO is committed to addressing the needs of sexual and gender minority (SGM) populations as a diverse group at risk for receiving disparate care and having suboptimal experiences, including discrimination, throughout the cancer care continuum. This position statement outlines five areas of recommendations to address the needs of both SGM populations affected by cancer and members of the oncology workforce who identify as SGM: (1) patient education and support; (2) workforce development and diversity; (3) quality improvement strategies; (4) policy solutions; and (5) research strategies. In making these recommendations, the Society calls for increased outreach and educational support for SGM patients; increased SGM cultural competency training for providers; improvement of quality-of-care metrics that include sexual orientation and gender information variables; and increased data collection to inform future work addressing the needs of SGM communities.

  12. Practice guidelines on the use of esophageal manometry - A GISMAD-SIGE-AIGO medical position statement.

    Science.gov (United States)

    Savarino, Edoardo; de Bortoli, Nicola; Bellini, Massimo; Galeazzi, Francesca; Ribolsi, Mentore; Salvador, Renato; Savarino, Vincenzo; Penagini, Roberto

    2016-10-01

    Patients with esophageal symptoms potentially associated to esophageal motor disorders such as dysphagia, chest pain, heartburn and regurgitation, represent one of the most frequent reasons for referral to gastroenterological evaluation. The utility of esophageal manometry in clinical practice is: (1) to accurately define esophageal motor function, (2) to identify abnormal motor function, and (3) to establish a treatment plan based on motor abnormalities. With this in mind, in the last decade, investigations and technical advances, with the introduction of high-resolution esophageal manometry, have enhanced our understanding and management of esophageal motility disorders. The following recommendations were developed to assist physicians in the appropriate use of esophageal manometry in modern patient care. They were discussed and approved after a comprehensive review of the medical literature pertaining to manometric techniques and their recent application. This position statement created under the auspices of the Gruppo Italiano di Studio per la Motilità dell'Apparato Digerente (GISMAD), Società Italiana di Gastroenterologia ed Endoscopia Digestiva (SIGE) and Associazione Italiana Gastroenterologi ed Endoscopisti Digestivi Ospedalieri (AIGO) is intended to help clinicians in applying manometric studies in the most fruitful manner within the context of their patients with esophageal symptoms. Copyright © 2016 Editrice Gastroenterologica Italiana S.r.l. Published by Elsevier Ltd. All rights reserved.

  13. Ground for concern. Australia's uranium and human survival. [Australia

    Energy Technology Data Exchange (ETDEWEB)

    Elliot, M

    1977-01-01

    The book contains a number of articles which propose that Australia should not mine and export its uranium in order to influence the nuclear establishment against uncontrollable proliferation. Topics covered include: uranium mining in Australia, reactor safety, nuclear wastes, nuclear weapons proliferation, nuclear theft and the politics of the nuclear industry.

  14. [CGM-Continuous Glucose Monitoring--Statement of the Austrian Diabetes Association].

    Science.gov (United States)

    Schütz-Fuhrmann, Ingrid; Rami-Merhar, Birgit; Hofer, Sabine; Stadler, Marietta; Bischof, Martin; Zlamal-Fortunat, Sandra; Laimer, Markus; Weitgasser, Raimund; Prager, Rudolf

    2016-04-01

    This position statement represents the recommendations of the Austrian Diabetes Association regarding the clinical diagnostic and therapeutic application, safety and benefits of continuous subcutaneous glucose monitoring systems in patients with diabetes mellitus, based on current evidence.

  15. [CGM-continuous glucose monitoring - statement of the Austrian Diabetes Association].

    Science.gov (United States)

    Schütz-Fuhrmann, Ingrid; Schober, Edith; Rami, Birgit; Stadler, Marietta; Bischof, Martin; Fortunat, Sandra; Laimer, Markus; Weitgasser, Raimund; Prager, Rudolf

    2012-12-01

    This position statement represents the recommendations of the Austrian Diabetes Association regarding the clinical diagnostic and therapeutic application, safety and benefits of continuous subcutaneous glucose monitoring systems in patients with diabetes mellitus, based on current evidence.

  16. National Innovation Policy and Public Science in Australia

    Science.gov (United States)

    Carter, Lyn

    2017-01-01

    In this paper, I have positioned myself with Kean Birch and explored some of the political-economic actors/actants of policy suites implicated in the biotechnologies and bioeconomy. In particular, I have considered Australia's recent National Innovation and Science Agenda and allied documents and entities (that is, Innovation and Science…

  17. FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

    OpenAIRE

    Elena Hlaciuc; Camelia Mihalciuc; Anisoara Apetri

    2008-01-01

    The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial statements, taken together,provide on overall picture of the financial health of the business. It says that who hasthe information has the power, and the way that it gets from the receiver iscommunication. F...

  18. 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

  19. Transforming Tourists and "Culturalising Commerce": Indigenous Tourism at Bawaka in Northern Australia

    OpenAIRE

    Kate Lloyd; Sandie Suchet-Pearson; Sarah Wright; Matalena Tofa; Claire Rowland; Laklak Burarrwanga; Ritjilili Ganambarr; Merrkiyawuy Ganambarr; Banbapuy Ganambarr; Djawundil Maymuru

    2015-01-01

    There is currently an increasing interest in Indigenous tourism in Australia. Policies in Australia often use the rhetoric of sustainability, but position Indigenous tourism as a means for economic growth and development (Whitford & Ruhanen, 2010). This study shows that interpersonal relationships, cultural and social interactions, and learning are key to achieving the goals of Indigenous tourism providers or “hosts,” and to the experiences of tourists. This article explores tourist experienc...

  20. Australia's Greenhouse Challenge is a positive step towards abatement of gas emissions

    International Nuclear Information System (INIS)

    Anon.

    1997-01-01

    Australian industry has responded favourably to the Federal Government's Greenhouse Clallenge Program (GCP) which has focused on curbing greenhouse gas emission from the manufacturing, mining and energy sector. It is a carefully shaped program which prompts companies and groups to thoroughly review their individual operations and identify areas where credible new or addition emission control can be employed. There are now 42 companies and associations that have signed agreements in GCP. Together they account for some 15 % of Australia's total greenhouse gas emissions. It is expected that by 2000 the emission increase will be cut to 7 % and the total emissions cut by 16 million tonnes for the 42 companies concerned

  1. Energy in Australia 2011

    International Nuclear Information System (INIS)

    Cuevas-Cubria, C.; Schultz, A.; Petchey, R.; Beaini, F.; New, R.

    2011-04-01

    Securing access to affordable, reliable and clean energy is one of the great challenges facing governments around the world. The Australian Government is committed to ensuring the security of Australia's domestic energy systems as a fundamental part of Australia's social and economic prosperity. Energy in Australia 2011 is a key reference for anyone with an interest in Australian energy issues. It provides a detailed overview of energy in Australia from production to consumption, and serves as a useful resource to inform industry, government and the community.

  2. U.S. Nuclear Regulatory Commission organization charts and functional statements. Revision 18

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-07-23

    This document (NUREG-0325) is the current US NRC organization chart, listing all NRC offices and regions and their components down through the branch level as of July 23, 1995. Functional statements of each position are given, as is the name of the individual holding the position.

  3. U.S. Nuclear Regulatory Commission organization charts and functional statements. Revision 18

    International Nuclear Information System (INIS)

    1995-01-01

    This document (NUREG-0325) is the current US NRC organization chart, listing all NRC offices and regions and their components down through the branch level as of July 23, 1995. Functional statements of each position are given, as is the name of the individual holding the position

  4. Acupuncture in Australia: regulation, education, practice, and research

    Directory of Open Access Journals (Sweden)

    Zhen Zheng

    2014-09-01

    Full Text Available Acupuncture was introduced to Australia as early as in the 1880s, and is a form of complementary and alternative medicine in this country. In the past 2 decades since the 1990s, acupuncture has experienced a rapid growth. Today, nearly 4000 acupuncturists are registered with the Chinese Medicine Board of Australia. “Acupuncturist,” “Oriental medicine practitioner,” and “Chinese medicine practitioners” are protected titles for registered acupuncturists. A bachelor's degree of 4 years in related fields is the minimal requirement for registration in Australia. Three public universities and three major private colleges offer nine undergraduate and three postgraduate programs that are approved by the Chinese Medicine Board of Australia. Those three universities also offer Master-degree and Doctor of Philosophy programs. Acupuncture is well accepted by the Australians, with 10% having received this treatment and 80% general medical practitioners referring their patients to acupuncture service. All private health insurance schemes provide rebates to patients receiving acupuncture treatment, and third-party payment is also available in six of eight Australian states and territories. Research output in acupuncture has increased greatly since 2000. A majority of research focuses on acupuncture and Tai Chi as treatment modalities, and mainly investigates their mechanism of action, associated pain, and gynecological and respiratory conditions. The future direction of acupuncture in Australia is to introduce this medicine in hospitals and gain access to the medical benefit scheme so that acupuncture can be accessed by a wider community, in particular those who come from a disadvantaged background. In conclusion, improved education, regulation, and research of acupuncture in Australia put this country in a leading position among Western countries with respect to acupuncture services.

  5. 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...

  6. Sustainability Reporting and Value Relevance of Financial Statements

    Directory of Open Access Journals (Sweden)

    Bambang Sutopo

    2018-03-01

    Full Text Available This study examines whether information about the winners of the Sustainability Reporting Award (SRA contributes to the usefulness of the information in financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms and 110 companies that did not receive SRA (non-SRA firms from 2008 to 2016. The study found that earnings per share (EPS, earnings per share change (EPSC, and book value per share (BVPS are value-relevant information. Results of comparison between SRA firms and non-SRA firms show that the positive association between EPS and stock price (P and the positive association of EPS with stock returns (R for SRA firms are higher than that for the non-SRA firms. In addition, findings of this study indicate that EPSC is positively associated with R when EPSC and R are measured by Indonesian rupiah (IDR instead of by percentage, and the positive association between EPSC and R for the SRA firms is higher than that for the non-SRA firms. Thus, the results are sensitive to measures of the variables. However, this study found that value relevance of BVPS for SRA firms is lower than for non-SRA firms. Implication of this study is that information about the winners of SRA contributes to the usefulness of financial statements, especially the information of EPS and EPSC.

  7. Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets

    OpenAIRE

    Victor-Octavian MULLER

    2011-01-01

    Within the European Union, parent companies have to prepare and publish both consolidated and individual financial statements. The objective of financial statements with general purpose is to give information regarding the financial position, performance and changes in financial position of the reporting entity, information that is useful to investors and other users in making economic decisions. In order to be useful, financial information needs to be relevant to the decision-making process ...

  8. 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...

  9. 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.

  10. Building "Brand Me": Creating a Personal Brand Statement

    Science.gov (United States)

    Stanton, Angela D'Auria; Stanton, Wilbur W.

    2013-01-01

    Engaging students in a principles of marketing course can prove challenging but also provides instructors with an opportunity to link course concepts using a real-world orientation. This paper describes the use of a personal brand statement assignment as a way to integrate the key marketing concepts of branding and brand positioning into a broader…

  11. Panel drafts position on U.S. science budget

    Science.gov (United States)

    The AGU panel charged with writing the Union position on the U.S. fiscal 1993 budget met at AGU Headquarters on February 27 to draft their statement and hear from representatives of federal science agencies. The panel's position statement is expected to be completed by the end of March, pending approval by the AGU Council.AGU has drafted positions on the U.S. science budget since 1990. This year's panel includes Terry E. Tullis (chair), Brown University; H. Frank Eden, General Electric Astro Space; Thomas E. Pyle, Joint Oceanographic Institutions, Inc.; Thomas Potemra, Johns Hopkins Applied Physics Laboratory; David W. Simpson, Incorporated Research Institutions for Seismology; Steven W. Squyres, Cornell University; and Eric F. Wood, Princeton University.

  12. 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.

  13. Internal Controls and Compliance With Laws and Regulations for the Defense Business Operations Fund Consolidated Financial Statements for FY 1995

    National Research Council Canada - National Science Library

    Lane, Frederick

    1996-01-01

    The objective of the audit was to determine whether the Consolidated Statement of Financial Position and selected accounts on the Statement of Operations of the Defense Business Operations Fund for FY...

  14. Health and Physical Education in Australia: A Defining Time?

    Science.gov (United States)

    Penney, Dawn

    2010-01-01

    This paper explores contemporary Health and Physical Education (HPE) curriculum in Australia in the context of the ongoing development of a new national curriculum. Drawing on policy documents and academic commentaries it reviews and problematises the current position and prospective development of HPE in the Australian Curriculum, examining key…

  15. Job variation in advanced training in adult neurology in Australia and New Zealand: a follow-up study.

    Science.gov (United States)

    Burrell, J R; Parratt, K; Lueck, C J

    2014-06-01

    Six years ago, a survey of Australian trainees in neurology highlighted several differences in the training offered by the various positions. There has been a subsequent increase in trainee numbers. This survey aimed to re-examine the workload and exposure provided by individual positions and to compare training in Australia and New Zealand. A questionnaire was circulated in 2012 to all advanced trainees in core adult neurology positions in Australia and New Zealand, looking at ward work, outpatient clinics, neurophysiology exposure and on-call commitments. The response rate was 85.7%. There was a 48.7% increase in the number of core training positions in Australia, but an average increase in inpatient workload of 56%. General neurology clinic numbers were unchanged while specialist clinic exposure had risen from 1.0 to 1.8 clinics/week. In some cases, exposure to neurophysiology had fallen. The requirement for out-of-hours on-call had fallen. There were no major differences between positions in Australia and New Zealand. There have been significant improvements in advanced training in adult neurology in the 5 years between 2007 and 2012: numbers of trainees have increased, on-call commitments have fallen and exposure to specialist clinics has risen. However, inpatient workload has increased significantly, accompanied by a slight reduction in exposure to training in neurophysiology in some cases. Overall, the changes are encouraging, but more work is still needed to ensure that individual positions meet the training needs of trainees. © 2014 The Authors; Internal Medicine Journal © 2014 Royal Australasian College of Physicians.

  16. College Students' Positivity toward Teen Mothers

    Science.gov (United States)

    Eshbaugh, Elaine M.

    2011-01-01

    Although teen pregnancy and parenthood are more visible in society than in the past, teen mothers are often stereotyped and stigmatized. The study examined positivity toward teen mothers among college students (N = 316) at a midwestern university. Although students responded positively to some items regarding teen mothers, other statements showed…

  17. Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam

    Directory of Open Access Journals (Sweden)

    Duc Tai Do

    2018-06-01

    Full Text Available This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA and International Ac-counting (IAS/IFRS. Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.

  18. Does pre-emptive transplantation versus post start of dialysis transplantation with a kidney from a living donor improve outcomes after transplantation? A systematic literature review and position statement by the Descartes Working Group and ERBP.

    Science.gov (United States)

    Abramowicz, Daniel; Hazzan, Marc; Maggiore, Umberto; Peruzzi, Licia; Cochat, Pierre; Oberbauer, Rainer; Haller, Maria C; Van Biesen, Wim

    2016-05-01

    This position statement brings up guidance on pre-emptive kidney transplantation from living donors. The provided guidance is based on a systematic review of the literature. © The Author 2015. Published by Oxford University Press on behalf of ERA-EDTA. All rights reserved.

  19. Algae Reefs in Shark Bay, Western Australia, Australia

    Science.gov (United States)

    1990-01-01

    Numerous algae reefs are seen in Shark Bay, Western Australia, Australia (26.0S, 113.5E) especially in the southern portions of the bay. The south end is more saline because tidal flow in and out of the bay is restricted by sediment deposited at the north and central end of the bay opposite the mouth of the Wooramel River. This extremely arid region produces little sediment runoff so that the waters are very clear, saline and rich in algae.

  20. Treatment of Type 2 Diabetes: From "Guidelines" to "Position Statements" and Back: Recommendations of the Israel National Diabetes Council.

    Science.gov (United States)

    Mosenzon, Ofri; Pollack, Rena; Raz, Itamar

    2016-08-01

    Given the increased prevalence of type 2 diabetes worldwide, most patients are treated by their primary health care team (PHCT). PHCTs need guidance in choosing the best treatment regimen for patients, since the number of glucose-lowering agents (GLAs) is rapidly increasing, as is the amount of clinical data regarding these drugs. The American Diabetes Association/European Association for the Study of Diabetes Position Statement emphasizes the importance of personalized treatment and lists drug efficacy, risk of hypoglycemia, effect on weight, side effects, and cost as important parameters to consider when choosing GLAs. The suggested Israeli guidelines refocus earlier international recommendations from 2012 and 2015, based on emerging data from cardiovascular outcome trials as well as what we believe are important issues for patient care (i.e., durability, hypoglycemia risk, and weight gain). © 2016 by the American Diabetes Association. Readers may use this article as long as the work is properly cited, the use is educational and not for profit, and the work is not altered.

  1. 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...

  2. Uranium enrichment services activity. Financial statements for fiscal year ended June 30, 1975

    International Nuclear Information System (INIS)

    1975-01-01

    Financial statements for the Uranium Enrichment Services Activity, covering both ERDA and its contractors, are presented to provide information concerning the operations and financial position of this operation

  3. 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...

  4. EU Universities’ Mission Statements

    Directory of Open Access Journals (Sweden)

    Liudmila Arcimaviciene

    2015-04-01

    Full Text Available In the last 10 years, a highly productive space of metaphor analysis has been established in the discourse studies of media, politics, business, and education. In the theoretical framework of Conceptual Metaphor Theory and Critical Discourse Analysis, the restored metaphorical patterns are especially valued for their implied ideological value as realized both conceptually and linguistically. By using the analytical framework of Critical Metaphor Analysis and procedurally employing Pragglejaz Group’s Metaphor Identification Procedure, this study aims at analyzing the implied value of the evoked metaphors in the mission statements of the first 20 European Universities, according to the Webometrics ranking. In this article, it is proposed that Universities’ mission statements are based on the positive evaluation of the COMMERCE metaphor, which does not fully correlate with the ideological framework of sustainability education but is rather oriented toward consumerism in both education and society. Despite this overall trend, there are some traceable features of the conceptualization reflecting the sustainability approach to higher education, as related to freedom of speech, tolerance, and environmental concerns. Nonetheless, these are suppressed by the metaphoric usages evoking traditional dogmas of the conservative ideology grounded in the concepts of the transactional approach to relationship, competitiveness for superiority, the importance of self-interest and strength, and quantifiable quality.

  5. THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS

    OpenAIRE

    BOGDAN RĂVAŞ

    2011-01-01

    Financial statements should be presented on a going-concern basis unless management intends to liquidate the tourism unit or cease trading. If not presented on a going concern basis, the fact and rationale for not using it should be disclosed. Uncertainties related to events and conditions that cast significant doubt on the tourism unit's ability to continue as a going concern should be disclosed. The Statement of Financial Position provides information about the financial position of the tou...

  6. 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...

  7. 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...

  8. 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…

  9. Is health workforce sustainability in Australia and New Zealand a realistic policy goal?

    Science.gov (United States)

    Buchan, James M; Naccarella, Lucio; Brooks, Peter M

    2011-05-01

    This paper assesses what health workforce 'sustainability' might mean for Australia and New Zealand, given the policy direction set out in the World Health Organization draft code on international recruitment of health workers. The governments in both countries have in the past made policy statements about the desirability of health workforce 'self-sufficiency', but OECD data show that both have a high level of dependence on internationally recruited health professionals relative to most other OECD countries. The paper argues that if a target of 'self-sufficiency' or sustainability were to be based on meeting health workforce requirements from home based training, both Australia and New Zealand fall far short of this measure, and continue to be active recruiters. The paper stresses that there is no common agreed definition of what health workforce 'self-sufficiency', or 'sustainability' is in practice, and that without an agreed definition it will be difficult for policy-makers to move the debate on to reaching agreement and possibly setting measurable targets or timelines for achievement. The paper concludes that any policy decisions related to health workforce sustainability will also have to taken in the context of a wider community debate on what is required of a health system and how is it to be funded.

  10. 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…

  11. The residential context of health in Australia: No longer the lucky country?

    Science.gov (United States)

    Kendall, Elizabeth; Baum, Scott

    2016-01-01

    This paper introduces the special issue focused on the relationship between residence and health in Australia. We present six papers conducted in different Australian states that demonstrate different elements of the complex impact of residential context on health. Through this series of papers, we demonstrate the impact of housing quality and safety on vulnerable populations, but also the way in which processes around housing (e.g., data collection, renewal, allocation) can have either negative or positive outcomes. The broader residential context (i.e., neighborhood, community, geographic location) also must be considered in housing decisions, along with variables that closely track housing (e.g., stigma, poverty). Australia is in the middle of a housing crisis that can still be resolved in positive ways if adequate attention is given to the nuances and complexities of housing decisions.

  12. AWHONN Position Statement. Intimate partner violence.

    Science.gov (United States)

    2015-01-01

    The Association of Women's Health, Obstetric and Neonatal Nurses (AWHONN) opposes laws and other policies that require nurses to report the results of screening for intimate partner violence (IPV) to law enforcement or other regulatory agencies without the consent of the woman who experiences the IPV. Nurses and other health care professionals, however, should become familiar with laws on mandatory reporting in their states and comply as applicable. Women should be universally screened for IPV in private, safe settings where health care is provided. Nurses are ideally positioned to screen for IPV for the purpose of initiating a referral for services and support when applicable. To protect the woman's safety, AWHONN supports policies that require a woman's consent before reporting occurs.

  13. Women in nuclear (WiN) Australia

    International Nuclear Information System (INIS)

    Lackenby, Joanne

    2015-01-01

    Founded in 1992, Women in Nuclear Global (WiN Global) is a worldwide organisation that supports and encourages women working in nuclear and radiation applications. Membership of WiN is made up of chapters and individuals from over 105 countries and various international organisations. As of August 2015, WiN has approximately 25 000 members in total, some of which are men. WiN Australia Inc. (a chapter of WiN Global) was formally founded in 2005 and has grown to approximately 160 members, with two affiliate members from New Zealand. Members work in a variety of fields including research, policy, defence, meteorology, reactor engineering and maintenance, reactor operations, medical physics, law, supporting roles, nuclear medicine and medical physics, mining, academia and safeguards. The objectives of WiN Global and WiN Australia can broadly be summarised as: 1) to increase awareness and information in the public, especially amongst women and the younger generations, about the peaceful uses of nuclear energy, science and technology 2) facilitate networking between individuals, chapters and with other nuclear organisations 3) to support women working in nuclear energy, science and technology 4 )to hold an annual conference and mentor the younger generations of nuclear professionals. The 2015 WiN Annual Global Conference was held in Vienna and attracted over 450 participants from 50 countries, which highlights the remarkable success of Women in Nuclear. Notable activities carried out by WiN Australia over recent years include hosting the 2014 WiN Annual Global Conference in Sydney: securing a WiN Global Executive position for Oceania: participation in workshops, panels and conferences: ongoing leadership of two important WiN Global working groups: and transition to an incorporated Association. A new WiN Australia Executive Committee was elected in September 2015. Future plans for WiN Australia focus on increased engagement and networking with think tanks, nuclear. and

  14. Media and Australia's replacement reactor project

    International Nuclear Information System (INIS)

    Keenan, Pamela

    2001-01-01

    In September 1997, the Commonwealth Government of Australia announced a proposal to build a replacement nuclear research reactor at Lucas Heights in Sydney. Extensive public consultation, parliamentary debate and independent reports were prepared to ensure that the new facility would meet strict international requirements, national safety and environmental standards, and performance specifications servicing the needs of Australia - for decades to come. On 6 June 2000, Argentine company INVAP SE was announced as the preferred tenderer. In July 2000 contracts were signed between INVAP and the Australian Nuclear Science and Technology Organisation for the construction the replacement reactor, due to be completed in 2005. In order to retain a strong local presence, INVAP undertook a joint venture with two of Australia's foremost heavy construction businesses. Briefly the new research reactor will be a replacement for the ageing Australian Reactor (HIFAR). Nuclear science and technology, in Australia, is no stranger to media controversy and misinformation. Understandably the announcement of a preferred tenderer followed by the signing of contracts, attracted significant national and international media attention. However in the minds of the media, the issue is far from resolved and is now a constant 'news story' in the Australian media. Baseless media stories have made claims that the project will cost double the original estimates; question the credibility of the contractors; and raise issues of international security. The project is currently linked with Australia's requirements for long term nuclear waste management and there has been an attempt to bring national Indigenous People's issues into play. Some of these issues have been profiled in the press internationally. So, just to set the record straight and give you an appropriate impression of what's 'really happening' I would like to highlight a few issues, how ANSTO dealt with these, and what was finally reported

  15. Food safety regulations in Australia and New Zealand Food Standards.

    Science.gov (United States)

    Ghosh, Dilip

    2014-08-01

    Citizens of Australia and New Zealand recognise that food security is a major global issue. Food security also affects Australia and New Zealand's status as premier food exporting nations and the health and wellbeing of the Australasian population. Australia is uniquely positioned to help build a resilient food value chain and support programs aimed at addressing existing and emerging food security challenges. The Australian food governance system is fragmented and less transparent, being largely in the hands of government and semi-governmental regulatory authorities. The high level of consumer trust in Australian food governance suggests that this may be habitual and taken for granted, arising from a lack of negative experiences of food safety. In New Zealand the Ministry of Primary Industries regulates food safety issues. To improve trade and food safety, New Zealand and Australia work together through Food Standards Australia New Zealand (FSANZ) and other co-operative agreements. Although the potential risks to the food supply are dynamic and constantly changing, the demand, requirement and supply for providing safe food remains firm. The Australasian food industry will need to continually develop its system that supports the food safety program with the help of scientific investigations that underpin the assurance of what is and is not safe. The incorporation of a comprehensive and validated food safety program is one of the total quality management systems that will ensure that all areas of potential problems are being addressed by industry. © 2014 Society of Chemical Industry.

  16. Climate Change. Solutions for Australia

    Energy Technology Data Exchange (ETDEWEB)

    Coleman, T.; Hoegh-Guldberg, O.; Karoly, D.; Lowe, I.; McMichael, T.; Mitchell, C.; Pearman, G.; Scaife, P.; Reynolds, A. (eds.)

    2004-06-01

    The Australian Climate Group was convened in late 2003 by WWF Australia and the Insurance Australia Group (IAG) in response to the increasing need for action on climate change in Australia. This group proposes a set of solutions to lower the risk that climate change will reach a dangerous level.

  17. 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.

  18. Churchill Falls (Labrador) Corporation Limited and Twin Falls Power Corporation Limited : 1997 auditors` report and financial statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The consolidated balance sheet of Churchill Falls (Labrador) Corp. Ltd., and Twin Falls Power Corp. Ltd. for the year 1997 were presented by the Corporation`s auditors, certifying that the statements of income and retained earnings and changes in financial position at year-end were accurate and free of material errors. A summary of significant accounting policies was also provided. In the auditors` view the financial statements from 1997 reflect the financial position of the companies accurately. Corresponding data from 1996 were included to allow for comparisons. tabs.

  19. Hybrid cardiac imaging: SPECT/CT and PET/CT. A joint position statement by the European Association of Nuclear Medicine (EANM), the European Society of Cardiac Radiology (ESCR) and the European Council of Nuclear Cardiology (ECNC)

    DEFF Research Database (Denmark)

    Flotats, Albert; Gutberlet, Matthias; Knuuti, Juhani

    2011-01-01

    . The European Association of Nuclear Medicine (EANM), the European Society of Cardiac Radiology (ESCR) and the European Council of Nuclear Cardiology (ECNC) in this paper want to present a position statement of the institutions on the current roles of SPECT/CT and PET/CT hybrid cardiac imaging in patients...

  20. The Art of Being an English Teacher in Australia

    Science.gov (United States)

    Loyden, Grace

    2015-01-01

    The role of the English teacher in Australia is constantly being negotiated and with every ideological development teachers are positioned to question their professional values and practices. Much attention has been afforded to this discussion. The purpose of this paper is to (a) provide an analysis of the evolution of the art of being an English…

  1. THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Doina Pacurari

    2008-12-01

    Full Text Available The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial statements, the analists should evaluate the enterprise accounting and if necessary adjust the financial statements so they reflect the economic reality.

  2. An EASO Position Statement on Multidisciplinary Obesity Management in Adults

    Directory of Open Access Journals (Sweden)

    Volkan Yumuk

    2014-03-01

    Full Text Available Obesity has proven to be a gateway to ill health. It has already reached epidemic proportions becoming one of the leading causes of death and disability in Europe and world-wide. Obesity plays a central role in the development of a number of risk factors and chronic diseases like hypertension, dyslipidaemia and type 2 diabetes mellitus inducing cardiovascular morbidity and mortality. Therefore weight management plays a central role in controlling the respective risk factors and their consequences. Obesity is a complex condition of multifactorial origin. Biological but also psychological and social factors interfere to lead to excess body weight and its deleterious outcomes. Obesity management cannot focus any more only on weight (and BMI reduction. More attention is to be paid to waist circumference (or waist-to-hip ratio, especially in females, the improvement in body composition (measured with body composition tracking systems like BOD POD, dual energy X-ray absorptiometry or bioelectrical impedance analysis which is focusing on ameliorating or maintaining fat-free mass and decreasing fat mass. Management of co-morbidities, improving quality of life and well-being of obese patients are also included in treatment aims. This statement emphasises the importance of a comprehensive approach to obesity management.

  3. Influence of various desinfectants on the radioimmuno-assay for Australia antigen

    International Nuclear Information System (INIS)

    Bernhard, U.

    1979-01-01

    At normal room temperature dilution series were produced out of pooled serum, serum previously treated with UV irradiation and beta propiolacton, and serum of patients with hepatitis type B and various desinfectants. After differing incubation times the Australia antigen titre was measured in the radioimmunoassay. Electronmicroscopic examinations should detect possible morphologic changes of the Dane particles. The counts/min. measured for Australia antigen after an incubation with aldehyde-containing preparations, are below the limit value with serum treated previously with UV light and beta propiolacton; in negative Australia-antigen-positive serum the counts/min. are close to the limit value. The antigenity is clearly reduced. The comparison with an insulin containing serum showed that also the radioimmunoassay was influenced by the aldehyde. A direct influence of the aldehydes on the protein seems to be possible. From this results that the radioimmunoassay for Australia antigen cannot be used as the exclusive method for measuring the efficacy of desinfectants compared to Dane particles. The morphologic changes of the Dane particles observed in the electronic microscope confirm the supposition that the desinfectants influence the hepatitis viruses. (orig./MG) [de

  4. Inflation and Financial Statement Analysis in the International Accounting Classroom

    Science.gov (United States)

    Riordan, Diane A.; Riordan, Michael P.

    2009-01-01

    This article provides an exercise for students to contemplate the effects of inflation during financial statement analysis. Even small amounts of inflation accumulating over time can grow to distort a company's reported financial position and results of operations. The growing economies in emerging markets, the international market for oil, and…

  5. The Decline in the Standing of Educational Credentials in Australia.

    Science.gov (United States)

    Marginson, Simon

    1995-01-01

    An analysis of the economic returns of education in Australia finds a rising need for education at a time of diminishing apparent returns. It is proposed that the notions of credentialism and education as a positional good provide a better explanation for this phenomenon than does the human capital approach. (MSE)

  6. Antihyperglycemic Agent Therapy for Adult Patients with Type 2 Diabetes Mellitus 2017: A Position Statement of the Korean Diabetes Association.

    Science.gov (United States)

    Ko, Seung Hyun; Hur, Kyu Yeon; Rhee, Sang Youl; Kim, Nan Hee; Moon, Min Kyong; Park, Seok O; Lee, Byung Wan; Kim, Hyun Jin; Choi, Kyung Mook; Kim, Jin Hwa

    2017-10-01

    In 2017, the Korean Diabetes Association (KDA) published a position statement on the use of antihyperglycemic agents for patients with type 2 diabetes mellitus (T2DM). The KDA regularly updates its Clinical Practice Guidelines, but since the last update in 2015, many results from clinical trials have been introduced, and domestic data from studies performed in Korean patients with T2DM have been published. Recently, evidence from large clinical studies assessing cardiovascular outcomes following the use of sodium-glucose cotransporter 2 inhibitors and glucagon-like peptide 1 receptor agonists in patients with T2DM were incorporated into the recommendations. Additionally, new data from clinical trials using dipeptidyl peptidase 4 inhibitors and thiazolidinediones in Korean patients with T2DM were added. Following a systematic review and assessment of recent evidence, the KDA updated and modified its clinical practice recommendations regarding the use of antihyperglycemic agents and revised the treatment algorithm for Korean adult patients with T2DM. Copyright © 2017 Korean Diabetes Association.

  7. Antihyperglycemic Agent Therapy for Adult Patients with Type 2 Diabetes Mellitus 2017: A Position Statement of the Korean Diabetes Association

    Directory of Open Access Journals (Sweden)

    Seung-Hyun Ko

    2017-10-01

    Full Text Available In 2017, the Korean Diabetes Association (KDA published a position statement on the use of antihyperglycemic agents for patients with type 2 diabetes mellitus (T2DM. The KDA regularly updates its Clinical Practice Guidelines, but since the last update in 2015, many results from clinical trials have been introduced, and domestic data from studies performed in Korean patients with T2DM have been published. Recently, evidence from large clinical studies assessing cardiovascular outcomes following the use of sodium-glucose cotransporter 2 inhibitors and glucagon-like peptide 1 receptor agonists in patients with T2DM were incorporated into the recommendations. Additionally, new data from clinical trials using dipeptidyl peptidase 4 inhibitors and thiazolidinediones in Korean patients with T2DM were added. Following a systematic review and assessment of recent evidence, the KDA updated and modified its clinical practice recommendations regarding the use of antihyperglycemic agents and revised the treatment algorithm for Korean adult patients with T2DM.

  8. Uranium mining in Australia

    International Nuclear Information System (INIS)

    Anon.

    1984-01-01

    The mining of uranium in Australia is criticised in relation to it's environmental impact, economics and effects on mine workers and Aborigines. A brief report is given on each of the operating and proposed uranium mines in Australia

  9. 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...

  10. Australia - a nuclear weapons testing ground

    International Nuclear Information System (INIS)

    Dobbs, Michael.

    1993-01-01

    Between 1952 and 1958 Britain conducted five separate nuclear weapons trials in Australia. Australia had the uninhabited wide open spaces and the facilities which such tests need and Britain was able to use its special relationship with Australia to get agreement to conduct atomic tests in Australia and establish a permanent test site at Maralinga. Other non-nuclear tests were conducted between 1953-1963. The story of Britain's involvement in atomic weapons testing in Australia is told through its postal history. Both official and private covers are used to show how the postal communications were established and maintained throughout the test years. (UK)

  11. The Job Consciousness for Radiological Technologists in Korea, Canada, and Australia

    International Nuclear Information System (INIS)

    Han, Eun Ok; Kwon, Deok Mun; Park, Kwang Hun; Choi, Seung Yoon; Jung, Chung Hyun; Bae, Sang Il; Oh, Chang Woo

    2009-01-01

    This study attempts to provide basic information on overseas employment to the radiological technologists and students majoring in radiology in Korea who consider the overseas employment by investigating the job consciousness for radiological technologists in Canada and Australia which have a high level of interest for overseas employment and want to compare their status with that of Korean radiological technologists. This study was performed by visiting hospitals such as Prince George Regional Hospital, 1475 Edmonton Street, Prince George, BC, Canada on August 13, 2007, Alfred Hospital, Commercial Road Melbourne 3004, Australia on August 4, 2008, and other Korea hospitals that show the similar scale as Canada and Australia on September 10, 2007. The results were summarized as follows : 1. Differences were observed in this sexual composition, such as 18 males (90%) in Korea, 14 females (73.7%) in Canada, and 25 females in Australia (86.2%). 2. The item of 'aptitude' which is one of the most important criteria, showed the highest level in Korea, Canada, and Australia, and the second most considered item was 'salary'. 3. In the values in jobs, the items of 'economic self-sufficiency', 'recognized by others', and 'establishing a social position' represented high levels in Korea, and the items of 'like the job itself', 'establishing self-actualization', 'feel the meaning of life', and 'make new friends' showed high levels in Canada and Australia. 4. Regarding the item of 'a job is important as much as a marriage', 'Yes' showed high level in Korea, and 'No' showed high levels in Canada and Australia. 5. Radiological technologists in Korea demonstrated a low level in the job consciousness compared to those of Canada and Australia. Although this study shows some limitations for showing whole idea of radiological technologists due to the lack of the scope in samples for each country as a practical manner, this study can be regarded significant to compare some countries

  12. Self-statements, locus of control, and depression in predicting self-esteem.

    Science.gov (United States)

    Philpot, V D; Holliman, W B; Madonna, S

    1995-06-01

    The contributions of frequency of positive and negative self-statements and their ratio, locus of control, and depression in prediction of self-esteem were examined. Volunteers were 145 college students (100 women and 45 men) who were administered the Coopersmith Self-esteem Inventory-Adult Form, Automatic Thought Questionnaire-Revised, the Beck Depression Inventory, and the Rotter Internal-External Locus of Control Scale. Intercorrelations suggested significant relationships among variables. The magnitude of the relationship was strongest between the frequency of negative self-statements and self-esteem. These results are consistent with and lend further support to prior studies of Kendall, et al. and Schwartz and Michaelson.

  13. 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...

  14. 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

  15. Creating a Culture of Sustainability using Mission Statements of Cooperative Organizations

    Directory of Open Access Journals (Sweden)

    Nooraslinda Abdul Aris

    2016-01-01

    Full Text Available Mission statements are recognized as effective strategic management tools that influence firms’ performance. The evolution of a culture of sustainability begins with a mission statement that strikes a balance between financial performance and social commitments. The clear articulation of sustainability as part of the firm’s mission, values, goals, and strategy are key factors in fostering sustainability focused culture. This study illustrates the fundamental tenets of the culture of organizational sustainability model proposed by Galpin, Whitttington, and Bell (2015 using selected cooperatives in Malaysia. The contents of the mission statements were then analyze using the nine elements model by Pearce and David (1987 in findings its relations to and the existence of sustainability culture within the cooperatives. Findings from the study confirm building an organizational infrastructure that fosters a culture of sustainability results in positive employee and organizational-level sustainability performance. A reference was made to Bank Rakyat, one of the leading cooperative-based banking in the country for its outstanding performance.

  16. 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...

  17. 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...

  18. Will Australia's low cost uranium be internationally competitive

    International Nuclear Information System (INIS)

    Harris, S.

    1978-01-01

    Australian uranium deposits are of a high grade, and direct mining costs should be low. However, other factors may play the determining role in the price of Australia's uranium. Some are peculiarly Australian such as the geographical isolation of the deposits, aboriginals' land rights, and the final marketing arrangements. Other factors stem from the position of uranium in the international marketplace, and are both political and economic in nature. (author)

  19. Religious attitudes toward nuclear energy: an analysis of statements by religious groups

    International Nuclear Information System (INIS)

    Smith, J.A. III.

    1983-01-01

    This dissertation analyzes selected responses of religious groups to the question, Should society increase or decrease its reliance on energy produced by nuclear fission and for what reasons. The primary sources, dating from 1974 until mid-1980, are 82 official or semi-official statements and study documents of religious groups and 17 shareholder resolutions filed by religious groups. The groups are primarily from the United States, Canada, and Great Britain or related to the World Council of Churches. The thesis of the study is that a fully adequate religious statement about nuclear energy would show awareness of and deal with the questions raised in the analytical framework. Using that framework, there are few, if any, adequate religious statements about nuclear energy. A typology of ethical modes in Chapter V describes five positions: polemical anti-nuclear, dialogical anti-nuclear, dialogical middle, dialogical pro-nuclear, and polemical pro-nuclear. The bias of the study is to maintain open and rational discourse with all perspectives rather than to take a position for or against nuclear energy. The study primarily analyzes how religious groups deal with one complex social issue, nuclear energy, but the analytical framework has broad application to a variety of social issues as treated by religious groups

  20. Uranium production in Australia

    International Nuclear Information System (INIS)

    Fisk, B.G.

    1984-01-01

    The history of uranium mining and milling in Australia is briefly outlined, particular attention being given to the development of Australia's only two operating mills, Nabarlek and Ranger, and its only operating mine, Ranger. The latter project is used to illustrate the prerequisites for development of the industry and the complex roles of the various parties involved in establishing a new mine: equity holders, customers, financiers, the securities industry, trade unions, and the public. The moves currently being taken to resolve the future of the industry in Australia, particularly the examination of issues relating to Australia's role in the nuclear fuel cycle being conducted by the Australian Science and Technology Council, preclude any firm conclusions being drawn, but the various options open to the government are reviewed and the record of Australian governments and unions and the attitude of the Australian public are described. (Author) (3 tabs., fig.)

  1. 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...

  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. 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

  5. Audiological practices and findings post HPCSA position statement ...

    African Journals Online (AJOL)

    Ethical clearance was obtained from the Medical Human Research .... study conducted in Malaysia identified that children were receiving initial evaluation before 3 months ... in decreasing false positives, which take up time and resources, and.

  6. Implementation of the 2017 Berlin Concussion in Sport Group Consensus Statement in contact and collision sports: a joint position statement from 11 national and international sports organisations.

    Science.gov (United States)

    Patricios, Jon S; Ardern, Clare L; Hislop, Michael David; Aubry, Mark; Bloomfield, Paul; Broderick, Carolyn; Clifton, Patrick; Echemendia, Ruben J; Ellenbogen, Richard G; Falvey, Éanna Cian; Fuller, Gordon Ward; Grand, Julie; Hack, Dallas; Harcourt, Peter Rex; Hughes, David; McGuirk, Nathan; Meeuwisse, Willem; Miller, Jeffrey; Parsons, John T; Richiger, Simona; Sills, Allen; Moran, Kevin B; Shute, Jenny; Raftery, Martin

    2018-05-01

    The 2017 Berlin Concussion in Sport Group Consensus Statement provides a global summary of best practice in concussion prevention, diagnosis and management, underpinned by systematic reviews and expert consensus. Due to their different settings and rules, individual sports need to adapt concussion guidelines according to their specific regulatory environment. At the same time, consistent application of the Berlin Consensus Statement's themes across sporting codes is likely to facilitate superior and uniform diagnosis and management, improve concussion education and highlight collaborative research opportunities. This document summarises the approaches discussed by medical representatives from the governing bodies of 10 different contact and collision sports in Dublin, Ireland in July 2017. Those sports are: American football, Australian football, basketball, cricket, equestrian sports, football/soccer, ice hockey, rugby league, rugby union and skiing. This document had been endorsed by 11 sport governing bodies/national federations at the time of being published. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  7. 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.

  8. 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,…

  9. 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...

  10. Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-08-21

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

  11. Australia's approach to monetary policy

    OpenAIRE

    Jane Sneddon Little

    2002-01-01

    According to Australia's Reserve Bank Act, the central bank's broad policy objectives include maintaining the stability of the currency, full employment, and the economic prosperity and welfare of the people of Australia. In 1993 the Reserve Bank of Australia adopted a specific, and thus transparent, inflation target as its operating objective; it aims to keep overall inflation between 2 percent and 3 percent on average over the business cycle.

  12. The Influence of Security Statement, Technical Protection, and Privacy on Satisfaction and Loyalty; A Structural Equation Modeling

    Science.gov (United States)

    Peikari, Hamid Reza

    Customer satisfaction and loyalty have been cited as the e-commerce critical success factors and various studies have been conducted to find the antecedent determinants of these concepts in the online transactions. One of the variables suggested by some studies is perceived security. However, these studies have referred to security from a broad general perspective and no attempts have been made to study the specific security related variables. This paper intends to study the influence on security statement and technical protection on satisfaction, loyalty and privacy. The data was collected from 337 respondents and after the reliability and validity tests, path analysis was applied to examine the hypotheses. The results suggest that loyalty is influenced by satisfaction and security statement and no empirical support was found for the influence on technical protection and privacy on loyalty. Moreover, it was found that security statement and technical protection have a positive significant influence on satisfaction while no significant effect was found for privacy. Furthermore, the analysis indicated that security statement have a positive significant influence on technical protection while technical protection was found to have a significant negative impact on perceived privacy.

  13. Migration from India to Australia.

    Science.gov (United States)

    Awasthi, S P; Chandra, A

    1994-01-01

    "The article examines the contemporary trends and future prospects of migration from India to Australia. The focus is on Indian Settlers and Temporary Entrants admitted to Australia for employment and Indian students admitted to Australia for higher studies. The volume of emigration for permanent residence during the early 1990s has made India one of the leading source countries of migration to Australia. A majority of Indians admitted as Settlers every year join the labor force. Recent data indicate that, among Indian Settlers, there is a preponderance of unsponsored Independent Skilled Migrants. Given the anticipated growth in the number of Indian students, the coming years are likely to witness a spurt in Skilled Temporary Workers from India." excerpt

  14. 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. ...

  15. 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...

  16. What "best practice" could be in Palliative Care: an analysis of statements on practice and ethics expressed by the main Health Organizations

    Directory of Open Access Journals (Sweden)

    Borreani Claudia

    2010-01-01

    Full Text Available Abstract Background In palliative care it would be necessary to refer to a model. Nevertheless it seems that there are no official statements which state and describe that model. We carried out an analysis of the statements on practice and ethics of palliative care expressed by the main health organizations to show which dimensions of end-of-life care are taken into consideration. Methods The official documents by the most representative health organisations committed to the definition of policies and guidelines for palliative and end-of-life care had been considered. The documents were analysed through a framework of the components of end-of-life care derived from literature, which was composed of 4 main "areas" and of 12 "sub-areas". Results Overall, 34 organizations were identified, 7 international organisations, and 27 organisations operating on the national level in four different countries (Australia, Canada, UK and United States. Up to 56 documents were selected and analysed. Most of them (38 are position statements. Relevant quotations from the documents were presented by "areas" and "sub-areas". In general, the "sub-areas" of symptoms control as well as those referring to relational and social issues are more widely covered by the documents than the "sub-areas" related to "preparation" and to "existential condition". Indeed, the consistency of end-of-life choices with the patient's wishes, as well as completion and meaningfulness at the end of life is given only a minor relevance. Conclusions An integrated model of the best palliative care practice is generally lacking in the documents. It might be argued that the lack of a fixed and coherent model is due to the relevance of unavoidable context issues in palliative care, such as specific cultural settings, patient-centred variables, and family specificity. The implication is that palliative care staff have continuously to adapt their model of caring to the specific needs and values of

  17. Canadian Cardiovascular Society/Canadian Anesthesiologists' Society/Canadian Heart Rhythm Society joint position statement on the perioperative management of patients with implanted pacemakers, defibrillators, and neurostimulating devices.

    Science.gov (United States)

    Healey, Jeff S; Merchant, Richard; Simpson, Chris; Tang, Timothy; Beardsall, Marianne; Tung, Stanley; Fraser, Jennifer A; Long, Laurene; van Vlymen, Janet M; Manninen, Pirjo; Ralley, Fiona; Venkatraghavan, Lashmi; Yee, Raymond; Prasloski, Bruce; Sanatani, Shubhayan; Philippon, François

    2012-01-01

    There are more than 200,000 Canadians living with permanent pacemakers or implantable defibrillators, many of whom will require surgery or invasive procedures each year. They face potential hazards when undergoing surgery; however, with appropriate planning and education of operating room personnel, adverse device-related outcomes should be rare. This joint position statement from the Canadian Cardiovascular Society (CCS) and the Canadian Anesthesiologists' Society (CAS) has been developed as an accessible reference for physicians and surgeons, providing an overview of the key issues for the preoperative, intraoperative, and postoperative care of these patients. The document summarizes the limited published literature in this field, but for most issues, relies heavily on the experience of the cardiologists and anesthesiologists who contributed to this work. This position statement outlines how to obtain information about an individual's type of pacemaker or implantable defibrillator and its programming. It also stresses the importance of determining if a patient is highly pacemaker-dependent and proposes a simple approach for nonelective evaluation of dependency. Although the document provides a comprehensive list of the intraoperative issues facing these patients, there is a focus on electromagnetic interference resulting from electrocautery and practical guidance is given regarding the characteristics of surgery, electrocautery, pacemakers, and defibrillators which are most likely to lead to interference. The document stresses the importance of preoperative consultation and planning to minimize complications. It reviews the relative merits of intraoperative magnet use vs reprogramming of devices and gives examples of situations where one or the other approach is preferable. Copyright © 2012 Canadian Cardiovascular Society. Published by Elsevier Inc. All rights reserved.

  18. 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...

  19. Comparative adoption of cone beam computed tomography and panoramic radiography machines across Australia.

    Science.gov (United States)

    Zhang, A; Critchley, S; Monsour, P A

    2016-12-01

    The aim of the present study was to assess the current adoption of cone beam computed tomography (CBCT) and panoramic radiography (PR) machines across Australia. Information regarding registered CBCT and PR machines was obtained from radiation regulators across Australia. The number of X-ray machines was correlated with the population size, the number of dentists, and the gross state product (GSP) per capita, to determine the best fitting regression model(s). In 2014, there were 232 CBCT and 1681 PR machines registered in Australia. Based on absolute counts, Queensland had the largest number of CBCT and PR machines whereas the Northern Territory had the smallest number. However, when based on accessibility in terms of the population size and the number of dentists, the Australian Capital Territory had the most CBCT machines and Western Australia had the most PR machines. The number of X-ray machines correlated strongly with both the population size and the number of dentists, but not with the GSP per capita. In 2014, the ratio of PR to CBCT machines was approximately 7:1. Projected increases in either the population size or the number of dentists could positively impact on the adoption of PR and CBCT machines in Australia. © 2016 Australian Dental Association.

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Muller Victor - Octavian

    2011-07-01

    Full Text Available Financial statements main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful, financial information needs to be relevant to the decision-making process of users in general, and investors in particular. Hence, the following question arises logically which of the two sets best serves the information needs of investors (and other categories of users, respectively which of the two sets is more relevant for investors? Of course, the possibility of both sets at the same time best serving the information needs should not be ruled out. In our scientific endeavor we conducted an empirical association study on the problem of market value relevance of consolidated financial statements and of individual financial statements of the parent company, searching for an answer to the above question. In this sense, we analyze the absolute and relative market value relevance of consolidated accounting information of listed companies on the Frankfurt Stock Exchange (one of the largest three stock markets in the European Union between 2003 and 2008. Through this empirical study we intend to contribute to the relatively limited literature on this topic with a comparative time analysis of the absolute and incremental relevance of financial information supplied by the two categories of financial statements (group and individual. The results obtained indicate a statistically significant superiority of the relevance of consolidated statements (in detriment of individual ones. However, we could not statistically prove a superior value relevance of information provided together by consolidated and parent company financial statements as opposed to consolidated information. On the one hand, these results prove the importance (usefulness of consolidated financial statements especially for investors on

  5. The influence of body position on Bielschowsky's test

    Directory of Open Access Journals (Sweden)

    Carlos R. Souza-Dias

    2014-04-01

    Full Text Available Purpose: To investigate the veracity of Jampolsky's statement that Bielschowsky's head tilt test is inverted if performed with the patient in the upside-down position and to interpret its neuromuscular mechanism. Methods: We present a series of 10 patients selected from a referred sample who were diagnosed with superior oblique paresis. Hypertropia was measured in the primary position, with the head erect and tilted toward both shoulders with the patient in the erect, supine, and upside-down positions. The last position was achieved by hanging the patient upside-down. Results: As expected, our results showed the veracity of Jampolsky's statement. The forced head tilt difference was inverted or significantly decreased when the test was performed in the upside-down position. Moreover, in all patients, Bielschowsky's phenomenon was neutralized in the supine body position, in which hypertropia with the head erect tended to vanish. In 3 patients, it disappeared completely. Conclusions: This study showed that, in patients with superior oblique paresis, differences in the extent of hypertropia in Bielschowsky's test tended to vanish when the test was performed with the patient in the supine position and invert when it was performed with the patient in the upside-down position.

  6. 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...

  7. Australia: Population.

    Science.gov (United States)

    The Australian Bureau of Census and Statistics reported on 27 August 1979 that Australia's total population was 14,376,400 at the end of the first quarter of 1979. Net immigration gain during the same period was 12,700. Natural increase was 32,100--births were 57,100 and deaths were 25,000. In January 1979, Australia introduced a new immigration scheme to improve methods of selecting immigrants. Points are awarded on the basis of personal qualities and employability; an applicant must score 60 out of 100. This scheme supersedes the earlier system under which immigrants were selected on the family reunion criterion and employability. Migrants from Britain and Ireland made up the bulk of the new comers, but their proportion has dropped from 50% in the mid-1960s to 30% in early 1979. In contrast, Asian immigrants have risen from 2% to 22% over the same period. Asian immigration began in the mid-1960s with the relaxation of the "White Australia" policy which barred non-European migrants, and increased when the ban was abolished by Prime Minister Gough Whitlam in 1973.

  8. Three Types of Accounting Policies Reflected in Financial Statements. Case Study for Romania

    OpenAIRE

    MARIANA GURĂU

    2014-01-01

    The objective of financial statements is to give a true and fair view of financial position and of the performance, a true and fair view which will be useful for a wide range of users to take economic decisions. Accounting policies choice involves setting options that generate the best financial and accounting information. The best information must be in agreement with the most accurate image of financial position, performance and changes in financial position and performance. The pre...

  9. Community Music in Australia

    Science.gov (United States)

    Harrison, Gillian

    2010-01-01

    This paper presents a historical perspective to the development of community music in Australia. Finding political support in Australia's progressive arts policies of the late 1970s, community music is discussed as embracing the principles of access and equity and supporting the development of musical skills in the context of social change and…

  10. Women and Ultramodern Buddhism in Australia

    Directory of Open Access Journals (Sweden)

    Anna Halafoff

    2018-05-01

    Full Text Available Buddhists started arriving in Australia in large numbers during the mid-1800s, and the first Buddhist societies and centres began to be formed in the mid-late 1900s. This paper examines the role of women in bringing Buddhism to and establishing it in Australia. Women have featured prominently in a small amount of scholarship, including Paul Croucher’s (1989 Buddhism in Australia: 1848–1988 and Cristina Rocha and Michelle Barker’s (eds. 2011 edited volume on Buddhism in Australia: Traditions in Change. This paper draws on these sources, but primarily on more recent digital oral histories of prominent Buddhist women and men in Australia, recorded as part of the first stage of the Buddhist Life Stories of Australia project in 2014–2015. These first-hand accounts bring the early female pioneers of Buddhism in Australia to life and provide a rich re-telling of this history with emphasis on women’s contributions to it. We also argue that these women’s experiences can best be understood through a framework of ‘ultramodern Buddhism,’ built upon theories of modern and post-modern Buddhism, as many of these women were trailblazers bridging dualisms of tradition and modernity, Asia and the West, and adhering to both feminist and Buddhist principles.

  11. Australia: uranium and nuclear policy

    International Nuclear Information System (INIS)

    Crick, R.

    1991-01-01

    Australia's uranium and nuclear policies have gone through several stages of development since the commercialisation of the industry. The early stages laid the foundations and built the superstructure of Australia's uranium development, export and safeguards policies. The uranium industry and other governments have understood the nature and operation of these policies. An important aim of this paper will be to explain the design and current construction stage of policies. This needs to be done against the background of broader industry developments. Within the past twelve months (1989/90) there have been dramatic changes, both within Australia and internationally, which have affected the uranium market. Internationally, we have seen the spot price indicators for uranium fall to an all time low. Within Australia, we have seen the removal of the fixed floor price requirement for the sale of Australia uranium. This was replaced by a requirement that contract prices reflect the market. This change in policy allowed the outcome of several major long-term contract renegotiations to be approved. It also allowed Australian producers to secure several new long-term contracts, despite the overall depressed state of the market. The 'three mines' policy remains in place although only two, Ranger in Northern Territory and Olympic Dare in Southern Australia are currently operating. The biggest unknown is the extent of future uranium demand. (author)

  12. The Job Consciousness for Radiological Technologists in Korea, Canada, and Australia

    Energy Technology Data Exchange (ETDEWEB)

    Han, Eun Ok; Kwon, Deok Mun; Park, Kwang Hun; Choi, Seung Yoon; Jung, Chung Hyun [Dept. of Radiologic Technology, Daegu Health College, Daegu (Korea, Republic of); Bae, Sang Il [Dept. of Radiation Oncology, Korea Cancer Center Hospital, Seoul (Korea, Republic of); Oh, Chang Woo [Dept. of Radiation Oncology, Severance Hospital Cancer Center, Seoul (Korea, Republic of)

    2009-06-15

    This study attempts to provide basic information on overseas employment to the radiological technologists and students majoring in radiology in Korea who consider the overseas employment by investigating the job consciousness for radiological technologists in Canada and Australia which have a high level of interest for overseas employment and want to compare their status with that of Korean radiological technologists. This study was performed by visiting hospitals such as Prince George Regional Hospital, 1475 Edmonton Street, Prince George, BC, Canada on August 13, 2007, Alfred Hospital, Commercial Road Melbourne 3004, Australia on August 4, 2008, and other Korea hospitals that show the similar scale as Canada and Australia on September 10, 2007. The results were summarized as follows : 1. Differences were observed in this sexual composition, such as 18 males (90%) in Korea, 14 females (73.7%) in Canada, and 25 females in Australia (86.2%). 2. The item of 'aptitude' which is one of the most important criteria, showed the highest level in Korea, Canada, and Australia, and the second most considered item was 'salary'. 3. In the values in jobs, the items of 'economic self-sufficiency', 'recognized by others', and 'establishing a social position' represented high levels in Korea, and the items of 'like the job itself', 'establishing self-actualization', 'feel the meaning of life', and 'make new friends' showed high levels in Canada and Australia. 4. Regarding the item of 'a job is important as much as a marriage', 'Yes' showed high level in Korea, and 'No' showed high levels in Canada and Australia. 5. Radiological technologists in Korea demonstrated a low level in the job consciousness compared to those of Canada and Australia. Although this study shows some limitations for showing whole idea of radiological technologists due to the lack of the scope

  13. Uranium exploration in Australia

    International Nuclear Information System (INIS)

    Battey, G.C.; Hawkins, B.W.

    1977-01-01

    As a result of exploration which recommenced in 1966 Australia's uranium reserves increased from 6,200 tonnes in 1967 to 227,000 tonnes uranium by June 1976. Most discoveries in the early 1950's were made by prospectors. The increase in reserves during the past decade is the result of exploration by companies utilising improved technology in areas selected as geologically favourable. These reserves were established at relatively low cost. In the Alligator Rivers Uranium Province the ''vein'' type deposits at Jabiluka, Ranger, Koongarra and Nabarlek contain 17% of the world's reserves. Most of these discoveries resulted from the investigation of airborne radiometric anomalies but cover over the prospective host rocks will necessitate the future use of costlier and more indirect exploration techniques. There was exploration for sandstone type uranium deposits in most of Australia's sedimentary basins. The greatest success was achieved in the Lake Frome Basin in South Australia. Other deposits were found in the Ngalia and Amadeus Basins in Central Australia and in the Westmoreland area, N.W. Queensland. A major uranium deposit was found in an unusual environment at Yeelirrie, Western Australia where carnotite occurs in a caliche and clay host which fills a shallow, ancient drainage channel. Although caliche occurrences are relatively widespread on the Precambrian shield no other economic deposit has been found. Recent discoveries in the Georgetown area of Queensland indicate the presence of another uranium province but it is too early to assess its potential. The ore occurs in clastic sediments at the base of a volcanic sequence overlying a Precambrian basement. Several companies which have established large uranium reserves have a number of additional attractive prospects. Exploration activity in Australia in 1975 was at a lower level than in previous years, but the potential for discovering further deposits is considered to be high

  14. 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)

  15. A panel data analysis of the determinants of oil consumption: The case of Australia

    International Nuclear Information System (INIS)

    Narayan, Paresh Kumar; Wong, Philip

    2009-01-01

    The goal of this paper is to examine the determinants of oil consumption for a panel consisting of six Australian States and one territory, namely Queensland, New South Wales, Victoria, Tasmania, South Australia, Western Australia, and the Northern territory, for the period 1985-2006. We find that oil consumption, oil prices and income are panel cointegrated. We estimate long-run elasticities and find that oil prices have had a statistically insignificant impact on oil consumption, while income has had a statistically significant positive effect on oil consumption. (author)

  16. Molecular diversity of legume root-nodule bacteria in Kakadu National Park, Northern Territory, Australia.

    Directory of Open Access Journals (Sweden)

    Bénédicte Lafay

    2007-03-01

    Full Text Available Symbiotic relationships between leguminous plants (family Fabaceae and nodule-forming bacteria in Australia native ecosystems remain poorly characterized despite their importance. Most studies have focused on temperate parts of the country, where the use of molecular approaches have already revealed the presence of Bradyrhizobium, Ensifer (formerly Sinorhizobium, Mesorhizobium and Rhizobium genera of legume root-nodule bacteria. We here provide the first molecular characterization of nodulating bacteria from tropical Australia.45 nodule-forming bacterial strains, isolated from eight native legume hosts at eight locations in Kakadu National Park, Northern Territory, Australia, were examined for their genetic diversity and phylogenetic position. Using SSU rDNA PCR-RFLPs and phylogenetic analyses, our survey identified nine genospecies, two of which, Bradyrhizobium genospp. B and P, had been previously identified in south-eastern Australia and one, Mesorhizobium genospecies AA, in southern France. Three of the five newly characterized Bradyrhizobium genospecies were more closely related to B. japonicum USDA110, whereas the other two belonged to the B. elkanii group. All five were each more closely related to strains sampled in various tropical areas outside Australia than to strains known to occur in Australia. We also characterized an entirely novel nodule-forming lineage, phylogenetically distant from any previously described rhizobial and non-rhizobial legume-nodulating lineage within the Rhizobiales.Overall, the present results support the hypothesis of tropical areas being centres of biodiversity and diversification for legume root-nodule bacteria and confirm the widespread occurrence of Bradyrhizobium genosp. B in continental Australia.

  17. Trends in chlamydia and gonorrhea positivity among heterosexual men and men who have sex with men attending a large urban sexual health service in Australia, 2002-2009

    Science.gov (United States)

    2011-01-01

    Background To determine whether chlamydia positivity among heterosexual men (MSW) and chlamydia and gonorrhea positivity among men who have sex with men (MSM), are changing. Methods Computerized records for men attending a large sexual health clinic between 2002 and 2009 were analyzed. Chlamydia and gonorrhea positivity were calculated and logistic regression used to assess changes over time. Results 17769 MSW and 8328 MSM tested for chlamydia and 7133 MSM tested for gonorrhea. In MSW, 7.37% (95% CI: 6.99-7.77) were chlamydia positive; the odds of chlamydia positivity increased by 4% per year (OR = 1.04; 95% CI: 1.01-1.07; p = 0.02) after main risk factors were adjusted for. In MSM, 3.70% (95% CI: 3.30-4.14) were urethral chlamydia positive and 5.36% (95% CI: 4.82-5.96) were anal chlamydia positive; positivity could not be shown to have changed over time. In MSM, 3.05% (95% CI: 2.63-3.53) tested anal gonorrhea positive and 1.83% (95% CI: 1.53-2.18) tested pharyngeal gonorrhea positive. Univariate analysis found the odds of anal gonorrhea positivity had decreased (OR = 0.93; 95% CI: 0.87-1.00; p = 0.05), but adjusting for main risk factors resulted in no change. Urethral gonorrhea cases in MSM as a percentage of all MSM tested for gonorrhea also fell (p gonorrhea prevalence among MSM is stable or declining. High STI testing rates among MSM in Australia may explain differences in STI trends between MSM and MSW. PMID:21639943

  18. 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...

  19. 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 ...

  20. Diabetes Management in the School Setting. Position Statement

    Science.gov (United States)

    Butler, Sarah; Fekaris, Nina; Pontius, Deborah; Zacharski, Susan

    2012-01-01

    It is the position of the National Association of School Nurses that the registered professional school nurse (hereinafter referred to as school nurse) is the only school staff member who has the skills, knowledge base, and statutory authority to fully meet the healthcare needs of students with diabetes in the school setting. Diabetes management…

  1. Water Recycling in Australia

    Directory of Open Access Journals (Sweden)

    Ross Young

    2011-09-01

    Full Text Available Australia is the driest inhabited continent on earth and, more importantly, experiences the most variable rainfall of all the continents on our planet. The vast majority of Australians live in large cities on the coast. Because wastewater treatments plants were all located near the coast, it was thought that large scale recycling would be problematic given the cost of infrastructure and pumping required to establish recycled water schemes. This all changed when Australia experienced a decade of record low rainfall and water utilities were given aggressive targets to increase the volume of water recycled. This resulted in recycled water being accepted as a legitimate source of water for non-drinking purposes in a diversified portfolio of water sources to mitigate climate risk. To ensure community support for recycled water, Australia lead the world in developing national guidelines for the various uses of recycled water to ensure the protection of public health and the environment. Australia now provides a great case study of the developments in maximizing water recycling opportunities from policy, regulatory and technological perspectives. This paper explores the evolution in thinking and how approaches to wastewater reuse has changed over the past 40 years from an effluent disposal issue to one of recognizing wastewater as a legitimate and valuable resource. Despite recycled water being a popular choice and being broadly embraced, the concept of indirect potable reuse schemes have lacked community and political support across Australia to date.

  2. 75 FR 57081 - Revised Draft Safety Culture Policy Statement: Request for Comments

    Science.gov (United States)

    2010-09-17

    ... culture. Experience has shown that certain personal and organizational traits are present in a positive safety culture. A trait, in this case, is a pattern of thinking, feeling, and behaving that emphasizes... organizational environments. IV. Changes to the Initial Draft Statement of Policy Like the initial draft SOP, the...

  3. 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...

  4. Bone allograft banking in South Australia.

    Science.gov (United States)

    Campbell, D G; Oakeshott, R D

    1995-12-01

    The South Australian Bone Bank had expanded to meet an increased demand for allograft bone. During a 5 year period from 1988 to 1992, 2361 allografts were harvested from 2146 living donors and 30 cadaveric donors. The allografts were screened by contemporary banking techniques which include a social history, donor serum tests for HIV-1, HIV-2, hepatitis B and C, syphilis serology, graft microbiology and histology. Grafts were irradiated with 25 kGy. The majority of grafts were used for arthroplasty or spinal surgery and 99 were used for tumour reconstruction. Of the donated grafts 336 were rejected by the bank. One donor was HIV-positive and two had false positive screens. There were seven donors with positive serology for hepatitis B, eight for hepatitis C and nine for syphilis. Twenty-seven grafts had positive cultures. Bone transplantation is the most frequent non-haematogenous allograft in South Australia and probably nationally. The low incidence of infectious viral disease in the donor population combined with an aggressive discard policy has ensured relative safety of the grafts. The frequency of graft rejection was similar to other bone banks but the incidence of HIV was lower.

  5. Uranium mining, processing and nuclear energy - opportunities for Australia?

    International Nuclear Information System (INIS)

    2006-12-01

    electricity production and reduction in volatility arising from input fossil fuel costs; and reduction in greenhouse gas emissions and subsequent effects on global climate. The world's first civilian nuclear reactor commenced operation in 1955. According to the International Energy Agency (IEA), today there are 443 nuclear reactors operating in 31 countries, producing 15 per cent of the world's electricity. As a substantial holder of recoverable reserves (38 per cent of known low cost global reserves) and producer of uranium (23 per cent of global production), Australia is well positioned to increase production and export of uranium oxide to meet market demand. There is an opportunity for Australia to be a participant in the wider nuclear fuel cycle given international confidence in the quality of our production processes, our sophisticated technology community (although no longer with a significant presence in the nuclear fuel cycle) and the strength of our commitment to nuclear non-proliferation. Nuclear power has a much lower greenhouse signature than Australia's current major energy sources for electricity; namely brown and black coal, and gas. Although the priority for Australia will continue to be to reduce carbon dioxide emissions from coal and gas, the Review sees nuclear power as a practical option for part of Australia's electricity production

  6. 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...

  7. The development of national competency standards for the midwife in Australia.

    Science.gov (United States)

    Homer, Caroline S E; Passant, Lyn; Kildea, Sue; Pincombe, Jan; Thorogood, Carol; Leap, Nicky; Brodie, Pat M

    2007-12-01

    to develop and validate national competency standards for midwives in Australia. This study was part of a commissioned national research project to articulate the scope of practice of Australian midwives and to develop national competency standards to assist midwives to deliver safe and competent midwifery care. a multi-method, staged approach was used to collect data through a literature review, workshop consultations, interviews, surveys and written submissions in order to develop national competency standards for Australian midwives. Subsequently, direct observation of practice in a range of settings ensured validation of the competencies. maternity-care settings in each state and territory in Australia. midwives, other health professionals and consumers of midwifery care. The national competency standards for the midwife were developed through research and consultation before being validated in practice. the national competency standards are currently being implemented into education, regulation and practice in Australia. These will be minimum competency standards required of all midwives who seek authority to practise as a midwife in Australia. It is expected that all midwives will demonstrate that they are able to meet the competency standards relevant to the position they hold. the competency standards establish a national standard for midwives and reinforce responsibility and accountability in the provision of quality midwifery care through safe and effective practice. In addition, individual midwives may use the competency standards as the basis of their ongoing professional development plans.

  8. 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

  9. 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...

  10. Effects of house prices on health: New evidence from Australia.

    Science.gov (United States)

    Atalay, Kadir; Edwards, Rebecca; Liu, Betty Y J

    2017-11-01

    Recent house price variation has strongly affected households' housing wealth and debt, yet the non-economic consequences of these changes in housing wealth are still poorly understood. Using a sample of 19,000 individuals from the Household, Income and Labour Dynamics in Australia Survey (HILDA) for 2001-2015, we examine the relationship between house price fluctuations and individual health by exploiting large exogenous changes in house prices in Australia. We find that an increase in local house prices is associated with a positive effect on the physical health of outright owners and a negative effect on the physical and mental health of renters. Improvements in physical health for outright owners can be partially attributed to health-related investments and behaviours such as a reduction in weight, an increase in physical exercise and an increase in time allocated to home production. These findings support the presence of a health-wealth gradient through the wealth mechanism distinct from the effects of local area amenities and macroeconomic conditions. Our findings highlight some of the often-overlooked social impacts - both positive and negative - of fluctuations in the housing market. Copyright © 2017 Elsevier Ltd. All rights reserved.

  11. 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.

  12. Australia's nuclear graveyard

    International Nuclear Information System (INIS)

    Milliken, R.

    1987-01-01

    Britain and Australia have become locked in a battle of wills and wits over a nuclear legacy that is now more than 30 years old. At stake is the issue of who will pay to clean up a stretch of the central Australian outback where at least 23 kilograms of plutonium are buried in nuclear graveyards or scattered in fine particles on the ground. The plutonium was left there after a series of British nuclear weapons tests in the 1950s and 1960s. The cost of cleaning it up today, and rendering the ground safe the the Aborigines who claim it as their tribal homeland, has been estimated at up to $158 million. Australia's minister for resources, Senator Gareth Evans, went to London in October 1986 to try to involve the British in the cleanup. But Britain is still taking the stand that it had discharged any obligations on this score long ago. This question is at the heart of controversy that began mounting in the late 1970s over the British nuclear tests. It was then that Aborigines and test veterans from Britain and Australia started alleging that they had been exposed to unduly high doses of radiation. Clearly, the nuclear tests, which began as a political exercise between Britain and Australia more than 30 years ago, seem destined to remain the source of much legal, diplomatic, and financial fallout between the two countries for a long time to come

  13. Australia`s uranium opportunities

    Energy Technology Data Exchange (ETDEWEB)

    Alder, K.

    1996-12-31

    The book is a personal account by an insider who was deeply involved in the rise and fall of the Australian Atomic Energy Commission (AAEC), and in particular in its efforts to bring Australia into the nuclear age. It reveals the thinking behind the Commission`s research programmes and major projects, such as the centrifuge enrichment program and Jervis Bay Nuclear Power project. It shows how politics, politicians and sensational journalism had disastrous effects on the AAEC, its programmes and aspirations. ills.

  14. THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS

    Directory of Open Access Journals (Sweden)

    BOGDAN RĂVAŞ

    2011-01-01

    Full Text Available Financial statements should be presented on a going-concern basis unless management intends to liquidate the tourism unit or cease trading. If not presented on a going concern basis, the fact and rationale for not using it should be disclosed. Uncertainties related to events and conditions that cast significant doubt on the tourism unit's ability to continue as a going concern should be disclosed. The Statement of Financial Position provides information about the financial position of the tourism unit and it should distinguish between major categories and classifications of assets and liabilities current or noncurrent distinction. Departure from the requirements of an IFRS is allowed only in the extremely rare circumstance in which the application of the IFRS would be so misleading as to con-flict with the objectives of financial statements. In such circumstances, the tourism unit should disclose the reasons for and the financial effect of the departure from the IFRS.

  15. 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.

  16. Rickettsia Detected in the Reptile Tick Bothriocroton hydrosauri from the Lizard Tiliqua rugosa in South Australia

    Directory of Open Access Journals (Sweden)

    Harriet Whiley

    2016-06-01

    Full Text Available Rickettsiosis is a potentially fatal tick borne disease. It is caused by the obligate intracellular bacteria Rickettsia, which is transferred to humans through salivary excretions of ticks during the biting process. Globally, the incidence of tick-borne diseases is increasing; as such, there is a need for a greater understanding of tick–host interactions to create more informed risk management strategies. Flinders Island spotted fever rickettsioses has been identified throughout Australia (Tasmania, South Australia, Queensland and Torres Strait Islands with possible identifications in Thailand, Sri Lanka and Italy. Flinders Island spotted fever is thought to be spread through tick bites and the reptile tick Bothriocroton hydrosauri has been implicated as a vector in this transmission. This study used qPCR to assay Bothriocroton hydrosauri ticks collected from Tiliqua rugosa (sleepy lizard hosts on mainland South Australia near where spotted fever cases have been identified. We report that, although we discovered Rickettsia in all tick samples, it was not Rickettsia honei. This study is the first to use PCR to positively identify Rickettsia from South Australian Bothriocroton hydrosauri ticks collected from Tiliqua rugosa (sleepy lizard hosts. These findings suggest that B. hydrosauri may be a vector of multiple Rickettsia spp. Also as all 41 tested B. hydrosauri ticks were positive for Rickettsia this indicates an extremely high prevalence within the studied area in South Australia.

  17. Proposed replacement nuclear research reactor at Lucas Heights Science and Technology Centre, NSW. Statement of evidence to the Parliamentary Standing Committee on Public Works

    International Nuclear Information System (INIS)

    1999-02-01

    This submission demonstrates the manner in which the replacement research reactor project is to be undertaken in accordance with all relevant Commonwealth requirements and standards. Successive submissions to Government have shown that the construction and operation of the replacement reactor will result in a range of significant benefits to Australia in the areas of health care, the national interest, scientific achievement and in industrial applications. ANSTO is confident that the construction and operation of the replacement research reactor will: meet the identified needs for an ongoing neutron source for Australia into the next century in a cost-effective manner; be effectively managed to ensure that the project is delivered to the agreed schedule and budget; involve an effective community consultation process with ongoing community consultation a feature of ANSTO's approach; will have negligible environmental and public health implications taking account of the environmental management measures and commitments made by ANSTO in the Environmental Impact Statement and the stringent licensing arrangement by ARPANSA

  18. India-Australia energy cooperation: the road ahead

    International Nuclear Information System (INIS)

    Mishra, Rahul

    2010-01-01

    Energy ties between India and Australia are centuries old and can be traced back to the days of East India Company of the British-Indian era. From the first commercial export in the form of a shipment of coal to India from Australia in 1797, energy cooperation has come a long way. For instance, apart from making unswerving attempts to get Australian yellowcake, attempts have been made by India to ensure greater supply of coal and natural gas. Both the countries are also trying to find ways and means to work jointly on increasing the production of geo-thermal and solar energy as also to enhance clean-energy technology cooperation among other things. Energy forms the core of a nation's national security as a country's economy is fuelled by energy resources and India is no exception in this respect. It holds a prime position as the Indian economy has been growing at a rate of six to seven per cent in the past few years. There is no denying that India has come a long way since independence in the energy sector. However greater levels of consumption, both industrial and domestic have led to a stage where the supply of energy falls short of the demand. The main focus of the government of late has been on capacity-building of the economy. Energy-intensive projects such as infrastructure development are the top priorities of the government; something which had been neglected in most parts of independent India. And this is where the importance of Australia for India lies, given its abundant energy resources. Indian companies are interested in investing in coal mining and oil and gas exploration in Australia. The five action plans that were signed in November 2008 with the Ministries of Power, Coal, Petroleum and Natural Gas, Mines, and New and Renewable Energy are the buildings blocks to build on and to take forward the bilateral engagement in the energy sector

  19. 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...

  20. Employer-Supported Training in Australia: Participation, Demand and Supply. NCVER Technical Report

    Science.gov (United States)

    Shah, Chandra

    2017-01-01

    This report provides an analysis of employer-supported training in Australia. Employer-supported training is the largest share of adult education and training in all Organisation for Economic Co-operation and Development (OECD) countries. It has benefits for individuals, firms, and society. Cross-country studies have shown a positive association…

  1. A new genus and species of Bythitidae (Teleostei: Ophidiiformes) from northwestern Australia

    DEFF Research Database (Denmark)

    Nielsen, Jørgen; Schwarzhans, Werner

    2011-01-01

    A new genus and species of bathyal bythitid fish (Teleostei: Ophidiiformes) is described based on a single specimen caught at a depth of 392 m in the Timor Sea off the coast of northwestern Australia. Timorichthys disjunctus gen. nov., sp. nov. differs from all other bythitid genera by the position...

  2. 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.

  3. Chronic Health Conditions Managed by School Nurses. Position Statement. Revised

    Science.gov (United States)

    Morgitan, Judith; Bushmiaer, Margo; DeSisto, Marie C.; Duff, Carolyn; Lambert, C. Patrice; Murphy, M. Kathleen; Roland, Sharon; Selser, Kendra; Wyckoff, Leah; White, Kelly

    2012-01-01

    It is the position of the National Association of School Nurses that students with chronic health conditions have access to a full-time registered professional school nurse (hereinafter referred to as school nurse). School districts should include school nurse positions in their full-time instructional support personnel to provide health services…

  4. Australia's uranium export potential

    International Nuclear Information System (INIS)

    Mosher, D.V.

    1981-01-01

    During the period 1954-71 in Australia approximately 9000 MT of U 3 O 8 was produced from five separate localities. Of this, 7000 MT was exported to the United Kingdom and United States and the balance stockpiled by the Australian Atomic Energy Commission (AAEC). Australia's uranium ore reserves occur in eight deposits in three states and the Northern Territory. However, 83% of Australia's reserves are contained in four deposits in lower Proterozoic rocks in the East Alligator River region of the Northern Territory. The AAEC has calculated Australia's recoverable uranium reserves by eliminating estimated losses during the mining and milling of the ores. AAEC has estimated reasonably assured resources of 289,000 MT of uranium at a recovery cost of less than US$80 per kilogram uranium. The companies have collectively announced a larger ore reserve than the Australian Atomic Energy Commission. This difference is a result of the companies adopting different ore reserve categories. On August 25, 1977, the federal government announced that Australia would develop its uranium resources subject to stringent environmental controls, recognition of Aboriginal Land Rights, and international safeguards. Australian uranium production should gradually increase from 1981 onward, growing to 10,000 to 15,000 MT by 1985-86. Further increases in capacity may emerge during the second half of the 1980s when expansion plans are implemented. Exploration for uranium has not been intensive due to delays in developing the existing deposits. It is likely that present reserves can be substantially upgraded if more exploration is carried out. 6 figures, 3 tables

  5. 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.

  6. Uranium exploration and mining in Australia

    International Nuclear Information System (INIS)

    Wutzler, B.

    1984-01-01

    Uranium minerals were discovered in Australia in the years 1850 to 1900 already, but most of them were not recognised as such. It was not until 1894 that the first significant uranium find was made in Carcoar, west of Sydney. At that time, the uranium output of the world, which only amounted to a few hundred cwts, was for the most part obtained from mining areas close to the border between Saxony and Bohemia. In South Australia, uranium ore was mined experimentally for the production of radium at Radium Hill from 1906 onwards and at Mt. Painter from 1910 onwards. It was not until World War II, however, that uranium gained importance as a valuable raw material that could also be used for military purposes. The second phase of uranium mining in Australia commenced in 1944. Within ten years Australia's presumed uranium potential was confirmed by extensive exploration. The development of uranium mining in Australia is described in the present paper. (orig.)

  7. 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...

  8. 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...

  9. 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.

  10. Glucagon-Like Peptide-1 Receptor Agonists for the Treatment of Type 2 Diabetes Mellitus: A Position Statement of the Korean Diabetes Association.

    Science.gov (United States)

    Kim, Hyun Jin; Park, Seok O; Ko, Seung Hyun; Rhee, Sang Youl; Hur, Kyu Yeon; Kim, Nan Hee; Moon, Min Kyong; Lee, Byung Wan; Kim, Jin Hwa; Choi, Kyung Mook

    2017-12-01

    The glucagon-like peptide-1 receptor agonists (GLP-1RAs) were recommended as a monotherapy or combination therapy with oral hypoglycemic agents or basal insulin in the position statement of the Korean Diabetes Association 2017 for pharmacological therapy. Many randomized clinical trials and systematic reviews report that GLP-1RAs have considerable glucose-lowering effect and lead to weight reduction and low risk of hypoglycemia when used as a monotherapy or combination therapy. The cardiovascular safety of GLP-1RAs has been assessed in several randomized clinical trials and systematic reviews. The results of cardiovascular outcome trials of long-acting GLP-1RAs (liraglutide, semaglutide) demonstrated cardiovascular benefits in subjects with type 2 diabetes mellitus and a high risk of cardiovascular disease. The GLP-1RA may be a choice of therapy when weight control and avoidance of hypoglycemia are important, and patients with high risk of cardiovascular disease might also favor choosing GLP-1RA. Copyright © 2017 Korean Diabetes Association.

  11. Glucagon-Like Peptide-1 Receptor Agonists for the Treatment of Type 2 Diabetes Mellitus: A Position Statement of the Korean Diabetes Association

    Directory of Open Access Journals (Sweden)

    Hyun Jin Kim

    2017-12-01

    Full Text Available The glucagon-like peptide-1 receptor agonists (GLP-1RAs were recommended as a monotherapy or combination therapy with oral hypoglycemic agents or basal insulin in the position statement of the Korean Diabetes Association 2017 for pharmacological therapy. Many randomized clinical trials and systematic reviews report that GLP-1RAs have considerable glucose-lowering effect and lead to weight reduction and low risk of hypoglycemia when used as a monotherapy or combination therapy. The cardiovascular safety of GLP-1RAs has been assessed in several randomized clinical trials and systematic reviews. The results of cardiovascular outcome trials of long-acting GLP-1RAs (liraglutide, semaglutide demonstrated cardiovascular benefits in subjects with type 2 diabetes mellitus and a high risk of cardiovascular disease. The GLP-1RA may be a choice of therapy when weight control and avoidance of hypoglycemia are important, and patients with high risk of cardiovascular disease might also favor choosing GLP-1RA.

  12. Indigenous actinorhizal plants of Australia

    Indian Academy of Sciences (India)

    Indigenous species of actinorhizal plants of Casuarinaceae, Elaeagnaceae and Rhamnaceae are found in specific regions of Australia. Most of these plants belong to Casuarinaceae, the dominant actinorhizal family in Australia. Many of them have significant environmental and economical value. The other two families with ...

  13. Recent developments: Japan and Australia

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    Recent developments in the nuclear industry in Japan and Australia are briefly reviewed. Topics discussed include: the world energy situation; and nuclear power generation trends and completion the nuclear fuel cycle in Japan. Recent events that suggest possible policy changes in Australia are briefly discussed

  14. Asian student migration to Australia.

    Science.gov (United States)

    Shu, J; Hawthorne, L

    1996-01-01

    "This paper presents an overview of Asian student migration to Australia, together with an analysis of political and educational aspects of the overseas student programme. It focuses on some significant consequences of this flow for Australia. The characteristics of key student groups are contrasted to provide some perspective of the diversity of historical and cultural backgrounds, with the source countries of Malaysia, Indonesia and PRC [China] selected as case studies. Since the issue of PRC students in Australia has attracted considerable public attention and policy consideration, particular focus is placed on their experience." (SUMMARY IN FRE AND SPA) excerpt

  15. The new energy technologies in Australia

    International Nuclear Information System (INIS)

    Le Gleuher, M.; Farhi, R.

    2005-06-01

    The large dependence of Australia on the fossil fuels leads to an great emission of carbon dioxide. The Australia is thus the first greenhouse gases emitter per habitant, in the world. In spite of its sufficient fossil fuels reserves, the Australia increases its production of clean energies and the research programs in the domain of the new energies technology. After a presentation of the australia situation, the authors detail the government measures in favor of the new energy technologies and the situation of the hydroelectricity, the wind energy, the wave and tidal energy, the biomass, the biofuels, the solar energy, the ''clean'' coal, the hydrogen and the geothermal energy. (A.L.B.)

  16. School Nurse Role in Electronic School Health Records. Position Statement

    Science.gov (United States)

    Hiltz, Cynthia; Johnson, Katie; Lechtenberg, Julia Rae; Maughan, Erin; Trefry, Sharonlee

    2014-01-01

    It is the position of the National Association of School Nurses (NASN) that Electronic Health Records (EHRs) are essential for the registered professional school nurse (hereinafter referred to as school nurse) to provide efficient and effective care in the school and monitor the health of the entire student population. It is also the position of…

  17. 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.

  18. 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...

  19. 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...

  20. 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

  1. 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.

  2. Value relevance and reliability of goodwill and intangibles on financial statements: the case of Istanbul Stock Exchange

    OpenAIRE

    Gümrah, Ümit; Adiloğlu, Burcu

    2012-01-01

    Failure in reflecting the impact of intangibles on financial statements on the current and future market value of the company leads an investor that financial statements are insufficient to present an unbiased (true and fair) view of the firm's financial position. In that context the aim of this study is to examine financial reporting reliability of goodwill and intangibles and value relevance of financial reports. To observe the effects of accounting variables on market value of equity ...

  3. The descriptive epidemiology of sports/leisure-related heat illness hospitalisations in New South Wales, Australia.

    Science.gov (United States)

    Finch, Caroline F; Boufous, Soufiane

    2008-01-01

    Sport-related heat illness has not been commonly studied from an epidemiological perspective. This study presents the descriptive epidemiology of sports/leisure-related heat illness hospitalisations in New South Wales, Australia. All in-patient separations from all acute hospitals in NSW during 2001-2004, with an International Classification of Diseases external cause of injury code indicating "exposure to excessive natural heat (X30)" or any ICD-10 diagnosis code in the range: "effects of heat and light (T67.0-T67.9)", were analysed. The sport/leisure relatedness of cases was defined by ICD-10-AM activity codes indicating involvement in sport/leisure activities. Cases of exposure to heat while engaged in sport/leisure were described by gender, year, age, principal diagnosis, type of activity/sport and length of stay. There were 109 hospital separations for exposure to heat while engaging in sport/leisure activity, with the majority occurring during the hottest months. The number of male cases significantly increased over the 4-year period and 45+ -year olds had the largest number of cases. Heat exhaustion was the leading cause of hospital separation (40% of cases). Marathon running, cricket and golf were the activities most commonly associated with heat-related hospitalisation. Ongoing development and refinement of expert position statements regarding heat illnesses need to draw on both epidemiological and physiological evidence to ensure their relevance to all levels of risk from the real world sport training and competition contexts.

  4. 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...

  5. Italian Association of Clinical Endocrinologists (AME) & Italian Association of Clinical Diabetologists (AMD) Position Statement : Diabetes mellitus and thyroid disorders: recommendations for clinical practice.

    Science.gov (United States)

    Guastamacchia, Edoardo; Triggiani, Vincenzo; Aglialoro, Alberto; Aiello, Antimo; Ianni, Lucia; Maccario, Mauro; Zini, Michele; Giorda, Carlo; Guglielmi, Rinaldo; Betterle, Corrado; Attanasio, Roberto; Borretta, Giorgio; Garofalo, Piernicola; Papini, Enrico; Castello, Roberto; Ceriello, Antonio

    2015-06-01

    Thyroid disease and diabetes mellitus, the most common disorders in endocrine practice, are not infrequently associated in the same subject. An altered thyroid function may affect glucose tolerance and worsen metabolic control in patients with diabetes. Thyrotoxicosis increases the risk of hyperglycemic emergencies, while a clinically relevant hypothyroidism may have a detrimental effect on glycemic control in diabetic patients. The association of alterations in thyroid function with diabetes mellitus may adversely affect the risk of cardiovascular and microvascular complications resulting from diabetes. Moreover, the treatments used for both diabetes and thyroid disease, respectively, can impact one other. Finally, multinodular goiter, but not thyroid carcinoma, was shown to be more prevalent in type 2 diabetes mellitus. Aim of the present Position Statement is to focus on the evidence concerning the association of thyroid disease and diabetes mellitus and to provide some practical suggestions for an updated clinical management.

  6. Ratio analysis specifics of the family dairies' financial statements

    Directory of Open Access Journals (Sweden)

    Mitrović Aleksandra

    2015-01-01

    Full Text Available The subject of this paper is the evaluation of the financial analysis specifics of the dairy enterprises with a focus on the implementation of the ratio analysis of financial statements. The ratio analysis is a central part of financial analysis, since it is based on investigating the relationship between logically related items in the financial statements to assess the financial position of the observed enterprise and its earning capacity. Speaking about the reporting of financial performance in family dairies, the basis is created for displaying techniques of financial analysis, with a special indication on the specifics of their application in agricultural enterprises focusing on companies engaged in dairying. Applied in the paper is ratio analysis on the example of a dairy enterprise, i.e. a family dairy operating in Serbia. The ratio indicators are the basis for identifying relationships based on which by comparing the actual performance and certain business standards differences or variations are identified.

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. IOF position statement: vitamin D recommendations for older adults

    NARCIS (Netherlands)

    Dawson-Hughes, B.; Mithal, A.; Bonjour, J.P.; Boonen, S.; Burckhardt, P.; Fuleihan, G.E.; Josse, R.G.; Lips, P.T.A.M.; Morales-Torres, J.; Yoshimura, N.

    2010-01-01

    This position paper of the International Osteoporosis Foundation makes recommendations for vitamin D nutrition in elderly men and women from an evidence-based perspective. © 2010 International Osteoporosis Foundation and National Osteoporosis Foundation.

  12. Nonhormonal management of menopause-associated vasomotor symptoms: 2015 position statement of The North American Menopause Society.

    Science.gov (United States)

    2015-11-01

    To update and expand The North American Menopause Society's evidence-based position on nonhormonal management of menopause-associated vasomotor symptoms (VMS), previously a portion of the position statement on the management of VMS. NAMS enlisted clinical and research experts in the field and a reference librarian to identify and review available evidence. Five different electronic search engines were used to cull relevant literature. Using the literature, experts created a document for final approval by the NAMS Board of Trustees. Nonhormonal management of VMS is an important consideration when hormone therapy is not an option, either because of medical contraindications or a woman's personal choice. Nonhormonal therapies include lifestyle changes, mind-body techniques, dietary management and supplements, prescription therapies, and others. The costs, time, and effort involved as well as adverse effects, lack of long-term studies, and potential interactions with medications all need to be carefully weighed against potential effectiveness during decision making. Clinicians need to be well informed about the level of evidence available for the wide array of nonhormonal management options currently available to midlife women to help prevent underuse of effective therapies or use of inappropriate or ineffective therapies. Recommended: Cognitive-behavioral therapy and, to a lesser extent, clinical hypnosis have been shown to be effective in reducing VMS. Paroxetine salt is the only nonhormonal medication approved by the US Food and Drug Administration for the management of VMS, although other selective serotonin reuptake/norepinephrine reuptake inhibitors, gabapentinoids, and clonidine show evidence of efficacy. Recommend with caution: Some therapies that may be beneficial for alleviating VMS are weight loss, mindfulness-based stress reduction, the S-equol derivatives of soy isoflavones, and stellate ganglion block, but additional studies of these therapies are

  13. Recommendations for treatment of hypothyroidism with levothyroxine and levotriiodothyronine: a 2016 position statement of the Italian Society of Endocrinology and the Italian Thyroid Association.

    Science.gov (United States)

    Biondi, B; Bartalena, L; Chiovato, L; Lenzi, A; Mariotti, S; Pacini, F; Pontecorvi, A; Vitti, P; Trimarchi, F

    2016-12-01

    Levothyroxine (L-T4) is recommended as lifelong replacement therapy for hypothyroidism. Recent clinical and experimental data support the addition of levotriiodothyronine (L-T3) treatment in some selected hypothyroid patients when their symptoms persist and their quality of life remains impaired despite adequate L-T4 monotherapy. An increase in L-T3 prescriptions has been recently observed in Italy due to availability of different L-T3 formulations, making it possible to clinicians to prescribe L-T3 alone or in combination with L-T4. The aim of the present position statement was to define the correct clinical indications, schedule, duration of treatment and contraindications of combined treatment with L-T4 and L-T3 in hypothyroid patients in an attempt to guide clinicians and to avoid potential adverse effects of overtreatment.

  14. Lexicography in Australia | Delbridge | Lexikos

    African Journals Online (AJOL)

    The emergence of Australian English as the national language is traced, and its relations with the Australian Aboriginal languages touched on. The greatest change in the language setting came with Australia's immigration policy in its post-World War II form. This resulted in the government's eventual recognition of Australia ...

  15. Early history of IVF in Australia

    Directory of Open Access Journals (Sweden)

    Kristina Janežič

    2014-08-01

    Full Text Available Background: The 1970s and 1980s represent the early era of in vitro fertilization (IVF research. This article is a concise review of the early history of IVF, focusing on the contributions made by Australian pioneers.Objectives: To research the history of the early days of IVF in Australia.Search Strategy: ‘IVF history’ was used as a search criteria in PubMed.Selection criteria: We selected articles that were dealing with Australian research on IVF in 1970–1980s and were also statistically sound where applicable.Data collection and analysis: We collected, processed, and analyzed the data, and summed up two decades of IVF research in Australia.Main results: The first ideas about introducing IVF research in Australia started in 1970. Years of trials and hard work bore success and the first baby was born in 1980. IVF procedures then spread quickly across Australia.Conclusions: Australia was a leading force in the early days of IVF and with many innovative approaches contributed greatly to the development of IVF as we know it today.

  16. Does Lyme disease exist in Australia?

    Science.gov (United States)

    Collignon, Peter J; Lum, Gary D; Robson, Jennifer Mb

    2016-11-07

    There is no convincing evidence that classic Lyme disease occurs in Australia, nor is there evidence that the causative agent, Borrelia burgdorferi, is found in Australian animals or ticks. Lyme disease, however, can be acquired overseas but diagnosed in Australia; most people presenting with laboratory-confirmed Lyme disease in Australia were infected in Europe. Despite the lack of evidence that Lyme disease can be acquired in Australia, growing numbers of patients, their supporters, and some politicians demand diagnoses and treatment according to the protocols of the "chronic Lyme disease" school of thought. Antibiotic therapy for chronic "Lyme disease-like illness" can cause harm to both the individual (eg, cannula-related intravenous sepsis) and the broader community (increased antimicrobial resistance rates). Until there is strong evidence from well performed clinical studies that bacteria present in Australia cause a chronic debilitating illness that responds to prolonged antibiotics, treating patients with "Lyme disease-like illness" with prolonged antibiotic therapy is unjustified, and is likely to do much more harm than good.

  17. Uranium mining in Australia

    International Nuclear Information System (INIS)

    Mackay, G.A.

    1978-01-01

    Western world requirements for uranium based on increasing energy consumption and a changing energy mix, will warrant the development of Australia's resources. By 1985 Australian mines could be producing 9500 tonnes of uranium oxide yearly and by 1995 the export value from uranium could reach that from wool. In terms of benefit to the community the economic rewards are considerable but, in terms of providing energy to the world, Australias uranium is vital

  18. 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.

  19. Australia's role in Pacific energy trade

    International Nuclear Information System (INIS)

    McColl, G.

    1989-01-01

    This paper discusses Australia's resources and the expansion of its steaming coal exports. The author reviews Australia's development of its natural gas resources and future prospects for exporting to the Pacific region

  20. Progress on RERTR issues in Australia

    International Nuclear Information System (INIS)

    Ripley, M.I.; Horlock, K.W.

    2002-01-01

    Australia has long been involved with and sympathetic to the goals of the RERTR program. This overview paper gives a brief introduction to RERTR-related activities in Australia since RERTR-2000. (author)

  1. Tay-Sachs disease: current perspectives from Australia

    Directory of Open Access Journals (Sweden)

    Lew RM

    2015-01-01

    Full Text Available Raelia M Lew,1,7 Leslie Burnett,2,3,4 Anné L Proos,2 Martin B Delatycki5,6 1Department of Obstetrics and Gynecology, QEII Research Institute for Mothers and Infants, The University of Sydney, Australia; 2NSW Health Pathology North, Royal North Shore Hospital, St Leonards, Australia; 3SEALS, Prince of Wales Hospital, Randwick, Australia; 4Sydney Medical School-Northern, Royal North Shore Hospital E25, University of Sydney, Sydney, Australia; 5Department of Clinical Genetics, Austin Health, Heidelberg, Australia; 6Bruce Lefroy Centre for Genetic Health Research, Murdoch Childrens Research Institute, Parkville, Australia; 7Department of Obstetrics and Gynaecology, Dentistry and Health Sciences, Faculty of Medicine, The University of Melbourne, Melbourne, Australia Abstract: Tay-Sachs disease (TSD is a fatal, recessively inherited neurodegenerative condition of infancy and early childhood. Although rare in most other populations, the carrier frequency is one in 25 in Ashkenazi Jews. Australian high-school-based TSD preconception genetic screening programs aim to screen, educate, and optimize reproductive choice for participants. These programs have demonstrated high uptake, low psychological morbidity, and have been shown to result in fewer than expected Jewish TSD-affected births over 18 years of operation. The majority of Jewish individuals of reproductive age outside of the high school screening program setting in Australia have not accessed screening. Recent recommendations advocate supplementing the community high school screening programs with general practitioner- and obstetrician-led genetic screening of Ashkenazi Jewish individuals for TSD and other severe recessive diseases for which this group is at risk. Massively parallel DNA sequencing is expected to become the testing modality of choice over the coming years. Keywords: Tay-Sachs disease, genetic screening, Australia

  2. Position statement: Gender dysphoria in childhood and adolescence. Working Group on Gender Identity and Sexual Development of the Spanish Society of Endocrinology and Nutrition (GIDSEEN).

    Science.gov (United States)

    Esteva de Antonio, Isabel; Asenjo Araque, Nuria; Hurtado Murillo, Felipe; Fernández Rodríguez, María; Vidal Hagemeijer, Ángela; Moreno-Pérez, Oscar; Lucio Pérez, María Jesús; López Siguero, Juan Pedro

    2015-10-01

    Gender dysphoria (GD) in childhood and adolescence is a complex condition where early detection and comprehensive treatment are essential to improve quality of life, decrease mental comorbidity, and improve GD. In this position statement, the Working Group on Gender Identity and Sexual Development of the Spanish Society of Endocrinology and Nutrition (GIDSEEN), consisting of specialists in Endocrinology, Psychology, Psychiatry, Pediatrics and Sociology, sets out recommendations for evaluation and treatment of GD in children and adolescents. Interdisciplinary management of GD should be carried out at specialized units (UTIGs), considering that any clinical intervention should follow the principles of scientific rigor, experience, ethical and deontological principles, and the necessary caution in front of chronic, aggressive, and irreversible treatments. Copyright © 2015 SEEN. Published by Elsevier España, S.L.U. All rights reserved.

  3. 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.

  4. 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...

  5. Rapid diversification in Australia and two dispersals out of Australia in the globally distributed bee genus, Hylaeus (Colletidae: Hylaeinae).

    Science.gov (United States)

    Kayaalp, Pelin; Schwarz, Michael P; Stevens, Mark I

    2013-03-01

    Hylaeus is the only globally distributed colletid bee genus, with subgeneric and species-level diversity highest in Australia. We used one mitochondrial and two nuclear genes to reconstruct a phylogeny using Bayesian analyses of this genus based on species from Australia, Asia, Africa, Europe, Hawai'i, the New World and New Zealand. Our results concord with a ca. 30Mya Hylaeus crown age inferred by earlier studies, and we show that Hylaeus originated in Australia. Our phylogeny indicates only two dispersal events out of Australia, both shortly after the initial diversification of extant taxa. One of these dispersals was into New Zealand with only a minor subsequent radiation, but the second dispersal out of Australia resulted in a world-wide distribution. This second dispersal and radiation event, combined with very extensive early radiation of Hyleaus in Australia, poses a conundrum: what kinds of biogeographical and ecological factors could simultaneously drive global dispersal, yet strongly constrain further successful migrations out of Australia when geographical barriers appear to be weak? We argue that for hylaeine bees movement into new niches and enemy-free spaces may have favoured initial dispersal events, but that subsequent dispersals would not have entailed the original benefits of new niche space. Copyright © 2012 Elsevier Inc. All rights reserved.

  6. 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

  7. 75 FR 60757 - Office for Civil Rights; Statement of Organization, Functions, and Delegations of Authority

    Science.gov (United States)

    2010-10-01

    ... of Organization, Functions, and Delegations of Authority The Office for Civil Rights (OCR) has... regional operations. Part A, Office of the Secretary, Statement of Organization, Functions, and Delegations... management; (5) human resources activities, including position management, workforce planning, employee...

  8. Position Statement: Drug Holiday in Osteoporosis Treatment with Bisphosphonates in South Korea

    Science.gov (United States)

    Lee, Seung Hun; Gong, Hyun Sik; Kim, Tae-Hee; Park, Si Young; Shin, Jung-Ho; Cho, Sun Wook

    2015-01-01

    Bisphosphonates have been widely used in the treatment of osteoporosis with robust data from many placebo-controlled trials demonstrating its efficacy in fracture risk reduction over 3 to 5 years of treatment. Although bisphosphonates are generally safe and well tolerated, concerns have emerged about the adverse effects related to its long-term use, including osteonecrosis of the jaw and atypical femur fractures. Because bisphosphonates are incorporated into the skeleton and continue to exert an anti-resorptive effect for a period of time after the discontinuation of drugs, the concept of a "drug holiday" has emerged, whereby the risk of adverse effects might be decreased while the patient still benefits from anti-fracture efficacy. As randomized clinical trial evidence is not yet available on who may qualify for a drug holiday, there is considerable controversy regarding the selection of candidates for the drug holiday and monitoring during a drug holiday, both of which should be based on individual assessments of risk and benefit. This statement will provide suggestions for clinicians in South Korea on the identification of possible candidates and monitoring during a bisphosphonate drug holiday. PMID:26713307

  9. 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...

  10. The use of mesh implants in vaginal prolapse surgery: Position ...

    African Journals Online (AJOL)

    Abstract. This is the 2014 updated guideline and position statement from the South African Urogynaecology Association on the use of transvaginal mesh for the surgical correction of pelvic organ prolapse.

  11. Ethics in oncology: principles and responsibilities declared in the Italian Ragusa statement.

    Science.gov (United States)

    Gori, Stefania; Pinto, Carmine; Caminiti, Caterina; Aprile, Giuseppe; Marchetti, Paolo; Perrone, Francesco; Di Maio, Massimo; Omodeo Salè, Emanuela; Mancuso, Annamaria; De Cicco, Maurizio; Di Costanzo, Francesco; Crispino, Sergio; Passalacqua, Rodolfo; Merlano, Marco; Zagonel, Vittorina; Fioretto, Luisa; Micallo, Giovanni; Labianca, Roberto; Bordonaro, Roberto; Comandone, Alessandro; Spinsanti, Sandro; Iacono, Carmelo; Nicolis, Fabrizio

    2016-12-01

    Cancer care involves many ethical issues. The need for more patient-centered healthcare together with the improved empowerment of every person diagnosed with cancer have been transposed by the Italian Association of Medical Oncology (AIOM) and eventually translated in the Ragusa statement. This position paper describes the philosophy that lies beneath this document and its fundamental principles.

  12. Building nuclear skills in Australia

    International Nuclear Information System (INIS)

    Cameron, R.

    2007-01-01

    Demand for nuclear skills in Australia has traditionally been met by recruitment but as the nuclear industry grows worldwide, such skills are in demand. This paper discusses he likely numbers of skilled people needed for a nuclear industry in Australia and what initiatives have been, or could be in, taken to address the needs

  13. Nuclear issues in Australia

    International Nuclear Information System (INIS)

    Switkowski, Z.

    2007-01-01

    Full text: After a twenty year pause in discussion of nuclear power in Australia, the public debate has resumed in this past year - partly in search for clean, non fossil fuel energy alternatives, and partly from the different political strategies in the lead up to this year's federal election. Although there is evidence of a revival of interest in the nuclear power globally, countries considering installing their first nuclear reactor confront formidable obstacles including community concerns and long lead times. This presentation will describe the Climate Change context which shapes political and corporate strategies, possible nuclear scenarios for Australia, solutions to the still long list of reservations, and likely milestones ahead. It concludes that if we are to decarbonise our economy, and continue on a path of improving standards of living and prosperity, then any strategy for adding the required base-load electricity generation capacity must consider nuclear power for Australia

  14. 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...

  15. THE FINANCIAL STATEMENTS OF USER REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    Olga Gandziuk

    2016-11-01

    Full Text Available The aim of the study is to investigate qualitative characteristics of financial reporting in the context of the interests of different groups of users. The subject of research is the financial statements of the enterprise. Methodology. The theoretical base of the study are the provisions of general scientific theory of knowledge studied phenomena and processes, in particular: the methods of induction and deduction (in determining the principles of formation of the financial statements; analysis and synthesis (in establishing the role and importance of reporting to the needs of users comparisons, associations and analogies (the justification of qualitative characteristics of financial statements. The information base for scientific research became scientific papers and publications of domestic and foreign scientists-economists, materials of scientific-practical conferences, legislative and normative documents, the World Bank materials and International Accounting Standards Board. Results of the research showed that in the present conditions of economic activities of Ukrainian enterprises, for the effective functioning of the company, is required to have them control system was adequate to the environment, and this is possible only if the relevant information systems. The financial statement plays a crucial role in the management of the company and is the main source of information about the firm’s financial condition. The basic groups of users of financial statements, depending on the interest that they show to the results of activity of the enterprise: external and internal. External users are classified into direct users and not a direct financial interest. It was determined that the financial statements should meet, first of all, the information needs of users with a direct financial interest, it is this group of users has the most leverage to influence the company. The influence of the quality characteristics of the formation of the real

  16. Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.

    Directory of Open Access Journals (Sweden)

    Helene Kreysa

    Full Text Available 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.

  17. Participation behaviour following a false positive test in the Copenhagen mammography screening programme

    DEFF Research Database (Denmark)

    Andersen, Sune Bangsbøll; Vejborg, Ilse; von Euler-Chelpin, My

    2008-01-01

    women experiencing a negative screening test, regardless of whether the false positive statement was given following assessment or following surgery. The benign to malignant biopsy ratio, comparing the type B false positives to the true positives, was by the fifth round well below the desirable level...

  18. The renewable energy market in Australia

    International Nuclear Information System (INIS)

    2002-01-01

    Australia is committed to an 8 per cent reduction in its emissions of greenhouse gases above 1990 levels as a result of the Kyoto Protocol for the period 2008-2012. At present, the emissions stand at 17.4 per cent above 1990 levels. Total electrical power in Australia resulting from renewable energy is in the order of 10.5 per cent. A mandatory renewable energy target of 9500 gigawatt hour (GWh) of extra renewable energy is to be produced annually by 2010, under the Renewable Energy (Electricity) Act. An emissions trading system has been implemented, involving one renewable energy certificate (REC) created for each megawatt hour of renewable energy generated. A significant expansion of the demand for renewable energy is expected in Australia over the next ten years, according to the Australian Greenhouse Office. Increased opportunities for local and international firms operating in the field of renewable energy are being created by the Australian government through initiatives such as the Renewable Energy Commercialization Program, and the Renewable Remote Power Generation Program. Solar, biomass, and wind power are comprised in the wealth of renewable energy resources in Australia. The market remains largely undeveloped. Firms from the United States and the European Union are the leading exporters of renewable energy technology to Australia. Public utilities and independent power producers having entered the deregulated electricity market are the consumers of renewable energy technology and services. A country with minimal duties in most cases, Australia has much in common with Canada, including similar regulatory and legal systems. Australia applies a 10 per cent goods and services tax, which would apply to Canadian exports. It was advised to consult the Australian Customs Service for additional information concerning duties that might be applicable to the renewable energy industry. 28 refs., 3 tabs

  19. 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...

  20. Evolution of stone management in Australia.

    Science.gov (United States)

    Lee, Ming-Chak; Bariol, Simon Virgil

    2011-11-01

    What's known on the subject? and What does the study add? There is very little contemporary data regarding stone management in Australia. This study assesses the impact of technological advances on stone management practises, and raises questions as to why there is an increasing rate of intervention for stone disease in Australia. Knowledge of management trends as demonstrated in this paper give individual surgeons a guideline for contemporary practise in this country. • To examine trends in the operative management of upper urinary tract stone disease in Australia over the past 15 years. • The Medicare Australia and Australian Institute of Health and Welfare databases were used to determine the annual number of renal colic presentations and procedural interventions undertaken for stone disease. • In Australia over the past 15 years, the annual number of procedural interventions for upper urinary tract stones has increased, primarily due to the rising number of endoscopic procedures performed. • During this period, shock wave lithotripsy numbers have remained steady whilst open and percutaneous procedures have been in decline. • The introduction of and subsequent preference for less invasive techniques has changed the management pathway of patients presenting with stone disease in Australia. • Further studies are necessary to determine whether this escalation in endoscopic procedures is due to an increase in the incidence of stone disease, earlier detection, a lower intervention threshold or a higher retreatment rate. © 2011 THE AUTHORS. BJU INTERNATIONAL © 2011 BJU INTERNATIONAL.

  1. 17 CFR 210.3-12 - Age of financial statements at effective date of registration statement or at mailing date of...

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements at... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-12 Age of...

  2. Cogeneration in Australia. Situation and prospects

    International Nuclear Information System (INIS)

    1997-01-01

    This Research Paper is mainly concerned with the status and prospects for cogeneration in Australia. An introductory chapter reviews the fundamentals of cogeneration, covering both technical and institutional aspects. A range of technologies are employed in cogeneration: these technologies and their efficiency and environmental impact effects are discussed in Chapter 2. The economics of cogeneration are a major factor in the profitability of current and potential plants. Potential factors affecting cogeneration economics are discussed .The status of cogeneration in Australia is reviewed for each State and Territory, and includes a number of case studies of existing plants. Government (federal, state, territory) policies that have a significant impact on the attractiveness of cogeneration are reviewed. Finally, the future prospects for cogeneration in Australia, drawing on the preceding chapters and a review of estimated potentials for cogeneration in Australia are presented

  3. 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...

  4. Measuring financial performance: an overview of financial statements.

    Science.gov (United States)

    Dalsted, N L

    1995-07-01

    Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.

  5. Neuromodulation of chronic headaches: position statement from the European Headache Federation

    Science.gov (United States)

    2013-01-01

    The medical treatment of patients with chronic primary headache syndromes (chronic migraine, chronic tension-type headache, chronic cluster headache, hemicrania continua) is challenging as serious side effects frequently complicate the course of medical treatment and some patients may be even medically intractable. When a definitive lack of responsiveness to conservative treatments is ascertained and medication overuse headache is excluded, neuromodulation options can be considered in selected cases. Here, the various invasive and non-invasive approaches, such as hypothalamic deep brain stimulation, occipital nerve stimulation, stimulation of sphenopalatine ganglion, cervical spinal cord stimulation, vagus nerve stimulation, transcranial direct current stimulation, repetitive transcranial magnetic stimulation, and transcutaneous electrical nerve stimulation are extensively published although proper RCT-based evidence is limited. The European Headache Federation herewith provides a consensus statement on the clinical use of neuromodulation in headache, based on theoretical background, clinical data, and side effect of each method. This international consensus further gives recommendations for future studies on these new approaches. In spite of a growing field of stimulation devices in headaches treatment, further controlled studies to validate, strengthen and disseminate the use of neurostimulation are clearly warranted. Consequently, until these data are available any neurostimulation device should only be used in patients with medically intractable syndromes from tertiary headache centers either as part of a valid study or have shown to be effective in such controlled studies with an acceptable side effect profile. PMID:24144382

  6. Recent developments in Australia's uranium mining industry

    International Nuclear Information System (INIS)

    Lambert, I.B.; McKay, A.D.

    1998-01-01

    Australia's economic, demonstrated resources of uranium (U) at the end of 1996 amounted to 622,000 tonnes U, the largest of any country. Uranium is currently produced at two mining/milling operations in Australia - Ranger in the Alligator Rivers Region of the Northern Territory, and Olympic Dam in South Australia. Improved market conditions and recent changes to Government policies have encouraged Australian companies to commit to the expansion of existing operations and the development of new uranium mines. Australia's annual production is likely to increase from its present level of 6000 tonncs (t) U 3 O 8 to approximately 12 000 t U 3 O 8 by the year 2000. (author)

  7. Consumption metrics of chardonnay wine consumers in Australia

    Directory of Open Access Journals (Sweden)

    Saliba AJ

    2015-02-01

    Full Text Available Anthony J Saliba,1 Johan Bruwer,2 Jasmine B MacDonald1 1School of Psychology, Charles Sturt University, Bathurst, NSW, 2School of Marketing, University of South Australia, Adelaide, SA, Australia Abstract: There is a dearth of information in the knowledge base about who the chardonnay consumer is, what their wine-consumption metrics are, what sensory characteristics they associate chardonnay with, and who influenced their perceptions. This study examines the consumer engagement with chardonnay, and contributes evidence-based research to inform future wine-business strategy. A population sample was recruited to be representative of Australian consumers. An online survey of 2,024 Australian wine consumers was conducted, 1,533 (76% of whom actually consumed chardonnay. This paper focuses only on those who consumed chardonnay. Males purchased and consumed larger quantities of chardonnay, although marginally more females consumed it. Chardonnay is considered to be characterized by full, lingering, and fruity flavors, as well as yellow color. Chardonnay is associated with dinner parties and at-home consumption. The vast majority of participants liked and had a positive perception of chardonnay. The target market for chardonnay is not only females; in fact, males appear to be the main consumers of this varietal by volume. Marketing and promotion campaigns should leverage the findings to retain current and win back other consumers. This is the first research to provide empirical explanations of consumer engagement with chardonnay, and to contribute evidence-based research in this regard.Keywords: chardonnay, consumer behavior, wine style, wine consumption, Australia

  8. 47 CFR 1.1314 - Environmental impact statements (EISs).

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Environmental impact statements (EISs). 1.1314... Procedures Implementing the National Environmental Policy Act of 1969 § 1.1314 Environmental impact statements (EISs). (a) Draft Environmental Impact Statements (DEISs) (§ 1.1315) and Final Environmental...

  9. 12 CFR 350.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

    ... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...

  10. Atomic test site (south Australia)

    International Nuclear Information System (INIS)

    Godman, N.A.; Cousins, Jim; Hamilton, Archie.

    1993-01-01

    The debate, which lasted about half an hour, is reported verbatin. It was prompted by the campaign by the Maralinga people of South Australia to have their traditional lands restored to them. Between 1953 and 1957 the United Kingdom government carried out of atomic tests and several hundred minor trials on the lands. A clean-up programme had taken place in 1967 but further decontamination was needed before the area is safe for traditional aboriginal life and culture. A small area will remain contaminated with plutonium for thousands of years. The cost and who would pay, the Australian or UK government was being negotiated. The UK government's position was that the site is remote, the health risk is slight and the clean-up operation of 1967 was acknowledged as satisfactory by the Australian government. (UK)

  11. Real wages in Australia and Canada, 1870-1913

    DEFF Research Database (Denmark)

    Greasley, David; Madsen, Jakob Brøchner; Oxley, Les

    2000-01-01

    Australia's and Canada's real wage experiences between 1870 and 1913 were distinctive. Faster productivity growth underpinned Canada's overtaking of Australia's wage levels. The globalization forces of migration and trade also shaped their comparative wages, principally by reducing wage growth...... in Canada. Immigration increased slightly Australia's real wages, but reduced wage levels in Canada, and tempered there the beneficial effects of rising productivity and improving terms of trade. In contrast, wage earners' share of national income rose after 1890 in Australia, with the productivity slowdown...... hitting chiefly rents and profits. Distributional shifts favouring wage earners in Australia, and the depressing effects of mass immigration on wages in Canada, limited Canada's wage lead before 1914, despite her faster productivity growth...

  12. Selection and reliability of financial ratios in an attempt to analyse financial statements. An empirical research of the listed companies at Greek stock exchange in Construction Sector. Dimitrios Tsiolis MA Finance

    OpenAIRE

    Tsiolis, Dimitrios

    2008-01-01

    Financial ratio analysis is a widely known financial statements analysis tool and is used to evaluate companies` financial position. Careful selection process in collaboration with other financial statement analysis techniques as well as taking into consideration the financial ratio analysis problems can lead the companies' analysts to a clear determination of their company's financial position.

  13. 10 CFR 51.95 - Postconstruction environmental impact statements.

    Science.gov (United States)

    2010-01-01

    ... NRC staff will prepare a supplement to the final environmental impact statement on the construction... 10 Energy 2 2010-01-01 2010-01-01 false Postconstruction environmental impact statements. 51.95... Implementing Section 102(2) Final Environmental Impact Statements-Production and Utilization Facilities § 51.95...

  14. 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...

  15. 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...

  16. 16 CFR 1.85 - Final environmental impact statements.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Final environmental impact statements. 1.85... Final environmental impact statements. (a) After the close of the comment period, the Bureau responsible for the matter will consider the comments received on the draft environmental impact statement and...

  17. 76 FR 21345 - Environmental Impacts Statements;

    Science.gov (United States)

    2011-04-15

    ... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 04/04/2011 Through 04...

  18. 78 FR 48672 - Environmental Impacts Statements;

    Science.gov (United States)

    2013-08-09

    ... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/29/2013 Through...

  19. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Cirstea Andreea; Baltariu Carmen-Alexandra

    2013-01-01

    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 en...

  20. Unsettling Australia

    DEFF Research Database (Denmark)

    Jensen, Lars

    This book is a critical intervention into debates on Australia's cultural history. The book demonstrates the interconnectedness of themes commonly seen as separate discursive formations, and shows the fruitfulness of bringing a combined cultural studies and postcolonial approach to bear on a number...

  1. 40 CFR 790.99 - Statement of financial responsibility.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Statement of financial responsibility... From Test Rules § 790.99 Statement of financial responsibility. Each applicant for an exemption shall submit the following sworn statement with his or her application: I understand that if this application...

  2. What causes southeast Australia's worst droughts?

    Science.gov (United States)

    Ummenhofer, Caroline C.; England, Matthew H.; McIntosh, Peter C.; Meyers, Gary A.; Pook, Michael J.; Risbey, James S.; Gupta, Alexander Sen; Taschetto, Andréa S.

    2009-02-01

    Since 1995, a large region of Australia has been gripped by the most severe drought in living memory, the so-called ``Big Dry''. The ramifications for affected regions are dire, with acute water shortages for rural and metropolitan areas, record agricultural losses, the drying-out of two of Australia's major river systems and far-reaching ecosystem damage. Yet the drought's origins have remained elusive. For Southeast Australia, we show here that the ``Big Dry'' and other iconic 20th Century droughts, including the Federation Drought (1895-1902) and World War II drought (1937-1945), are driven by Indian Ocean variability, not Pacific Ocean conditions as traditionally assumed. Specifically, a conspicuous absence of Indian Ocean temperature conditions conducive to enhanced tropical moisture transport has deprived southeastern Australia of its normal rainfall quota. In the case of the ``Big Dry'', its unprecedented intensity is also related to recent higher temperatures.

  3. “Redneck, Barbaric, Cashed up Bogan? I Don’t Think So”: Hunting and Nature in Australia

    Directory of Open Access Journals (Sweden)

    Michael Adams

    2013-05-01

    Full Text Available Hunting is a controversial activity in Australia, and much debated in international research. Positions range from ‘the first hunters were the first humans’ to the ‘meat is murder’ argument. There is, however, very little research on non-Indigenous hunting in Australia, particularly on the social aspects, but also on biological and ecological issues. In contrast to a general lack of research on non-Indigenous hunting, there is extensive literature on Indigenous hunting. This paper reviews initial research exploring hunting participation and motivation in Australia, as a window into further understanding connections between humans, non-humans and place. My focus is on an analysis of hunting as cultural involvement in nature. Is it a cruel, archaic and redundant practice; or a respectful relationship between and among humans and non- humans which can reorient us to our emerging recombinant ecologies?

  4. 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...

  5. An economic evaluation of the potential for distributed energy in Australia

    International Nuclear Information System (INIS)

    Lilley, William E.; Reedman, Luke J.; Wagner, Liam D.; Alie, Colin F.; Szatow, Anthony R.

    2012-01-01

    We present here economic findings from a major study by Australia's Commonwealth Scientific and Industrial Research Organisation (CSIRO) on the value of distributed energy technologies (DE; collectively demand management, energy efficiency and distributed generation) for reducing greenhouse gas emissions from Australia's energy sector (CSIRO, 2009). The study covered potential economic, environmental, technical, social, policy and regulatory impacts that could result from their wide scale adoption. Partial Equilibrium modeling of the stationary energy and transport sectors found that Australia could achieve a present value welfare gain of around $130 billion when operating under a 450 ppm carbon reduction trajectory through to 2050. Modeling also suggests that reduced volatility in the spot market could decrease average prices by up to 12% in 2030 and 65% in 2050 by using local resources to better cater for an evolving supply–demand imbalance. Further modeling suggests that even a small amount of distributed generation located within a distribution network has the potential to significantly alter electricity prices by changing the merit order of dispatch in an electricity spot market. Changes to the dispatch relative to a base case can have both positive and negative effects on network losses. - Highlights: ► Quantified impact of distributed generation (DG) on the Australian energy sector. ► Australia could achieve a welfare gain of around $130 billion through to 2050. ► Wholesale market modeling found that DG led to lower price levels and volatility. ► DG has impacts on the transmission system in terms of dispatch and system losses.

  6. Concussions--The Role of the School Nurse. Position Statement

    Science.gov (United States)

    Diaz, Anne L.; Wyckoff, Leah J.

    2012-01-01

    It is the position of the National Association of School Nurses that the registered professional school nurse (hereinafter referred to as school nurse) is an essential member of the team addressing concussions. As the school-based clinical professional on the team, the school nurse has the knowledge and skills to provide concussion prevention…

  7. School Nurse Workload: Staffing for Safe Care. Position Statement

    Science.gov (United States)

    Dolatowski, Rosemary; Endsley, Patricia; Hiltz, Cynthia; Johansen, Annette; Maughan, Erin; Minchella, Lindsey; Trefry, Sharonlee

    2015-01-01

    It is the position of the National Association of School Nurses (NASN) that daily access to a registered professional school nurse (hereinafter referred to as a school nurse) can significantly improve students' health, safety, and abilities to learn. To meet the health and safety needs of students, families, and school communities, school nurse…

  8. 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...

  9. Genesis and Development of Consolidated Financial Statements

    OpenAIRE

    Kostyantyn Bezverkhiy

    2015-01-01

    In the context of economy globalization it is the mission of consolidated financial statements to meet demands of users for financial information about activities of a company group as one company. The article is devoted to study of genesis and development of consolidated financial statements of companies. Historical prerequisites of genesis of consolidated financial statements are shown as well as factors which conduced to their spreading. The approaches are elucidated to preparation of cons...

  10. Control of Bank Consolidated Financial Statements Quality

    OpenAIRE

    Margarita S. Ambarchyan

    2013-01-01

    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 charact...

  11. Proposed replacement nuclear research reactor at Lucas Heights Science and Technology Centre, NSW. Statement of evidence to the Parliamentary Standing Committee on Public Works

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

    This submission demonstrates the manner in which the replacement research reactor project is to be undertaken in accordance with all relevant Commonwealth requirements and standards. Successive submissions to Government have shown that the construction and operation of the replacement reactor will result in a range of significant benefits to Australia in the areas of health care, the national interest, scientific achievement and in industrial applications. ANSTO is confident that the construction and operation of the replacement research reactor will: meet the identified needs for an ongoing neutron source for Australia into the next century in a cost-effective manner; be effectively managed to ensure that the project is delivered to the agreed schedule and budget; involve an effective community consultation process with ongoing community consultation a feature of ANSTO`s approach; will have negligible environmental and public health implications taking account of the environmental management measures and commitments made by ANSTO in the Environmental Impact Statement and the stringent licensing arrangement by ARPANSA 24 refs., 8 tabs., 5 figs.

  12. School Health Education about Human Sexuality. Position Statement. Revised

    Science.gov (United States)

    Bradley, Beverly J.; Mancuso, Patty; Cagginello, Joan B.; Board, Connie; Clark, Sandra; Harvel, Robin; Kelts, Susan

    2012-01-01

    It is the position of the National Association of School Nurses (NASN) that age-appropriate health education about human sexuality should be included as part of a comprehensive school health education program and be accessible to all students in schools. NASN recognizes the role of parents and families as the primary source of education about…

  13. Diabetes Management in the School Setting. Position Statement. Revised

    Science.gov (United States)

    Wright, Janet B.; Easterling, Traci; Hardy, Alicen

    2017-01-01

    It is the position of the National Association of School Nurses (NASN) that the registered professional school nurse (hereinafter referred to as school nurse) is the school staff member who has the knowledge, skills, and statutory authority to fully meet the healthcare needs of students with diabetes in the school setting. Diabetes management in…

  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. 29 CFR 570.101 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS CHILD LABOR REGULATIONS, ORDERS AND STATEMENTS OF INTERPRETATION General Statements of Interpretation of the Child Labor...) This subpart discusses the meaning and scope of the child labor provisions contained in the Fair Labor...

  16. 76 FR 65988 - Importation of Mangoes From Australia

    Science.gov (United States)

    2011-10-25

    ...), and (ii) The mangoes were inspected prior to export from Australia and found free of C. mangiferae, L.... APHIS-2011-0040] RIN 0579-AD52 Importation of Mangoes From Australia AGENCY: Animal and Plant Health... concerning the importation of fruits and vegetables to allow the importation of fresh mangoes from Australia...

  17. 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).

  18. 7 CFR 400.203 - Financial statement and certification.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial statement and certification. 400.203 Section...-Standards for Approval § 400.203 Financial statement and certification. (a) An entity desiring to become or continue as a contractor shall submit to the Corporation a financial statement which is as of a date not...

  19. 46 CFR 403.120 - Notes to financial statements.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Notes to financial statements. 403.120 Section 403.120... ACCOUNTING SYSTEM General § 403.120 Notes to financial statements. (a) All matters that are not clearly identified in the body of the financial statements of the Association, but which may materially influence...

  20. 12 CFR 18.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

    ...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...

  1. 8 CFR 286.5 - Remittance and statement procedures.

    Science.gov (United States)

    2010-01-01

    ... USER FEE § 286.5 Remittance and statement procedures. (a) The air or sea carrier whose ticket stock or... Commissioner, Financial Management a report from the independent accountant in accordance with the Statement on... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Remittance and statement procedures. 286.5...

  2. Examining supply changes in Australia's cocaine market.

    Science.gov (United States)

    Hughes, Caitlin E; Chalmers, Jenny; Bright, David A; Matthew-Simmons, Francis; Sindicich, Natasha

    2012-05-01

    Media attention to cocaine use and supply has increased following some of the largest cocaine seizures in Australia's history. Whether there has been an expansion in supply remains unclear. This paper examines the evidence behind assertions of increased supply in Australia and the scale and nature of any apparent increase, using proxy indicators of cocaine importation, distribution and use. Eight proxies of cocaine importation, distribution and use were adopted, including amount of importation, mode of importation and supply flows to Australia. Each proxy indicator was sourced using publicly available and Australia-wide data, including information on the total weight of border seizures, mode of detection and country of embarkation of individual seizures. Data permitting, trends were examined for up to a 12 year period (1997-1998 to 2009-2010). Since 2006-2007 there was evidence of increased cocaine importation, albeit less than between 1998-1999 and 2001-2002. There were further signs that the 2006-2007 expansion coincided with a diversification of trafficking routes to and through Australia (beyond the traditional site of entry-Sydney) and shifts in the geographic distribution of use. The congruity between indicators suggests that there has been a recent expansion in cocaine supply to and distribution within Australia, but that the more notable shift has concerned the nature of supply, with an apparent growth in importation and distribution beyond New South Wales. The diversification of cocaine supply routes may increase risks of market entrenchment and organised crime throughout Australia. © 2011 Australasian Professional Society on Alcohol and other Drugs.

  3. 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.

  4. Influenza C infections in Western Australia and Victoria from 2008 to 2014.

    Science.gov (United States)

    Jelley, Lauren; Levy, Avram; Deng, Yi-Mo; Spirason, Natalie; Lang, Jurissa; Buettner, Iwona; Druce, Julian; Blyth, Chris; Effler, Paul; Smith, David; Barr, Ian G

    2016-11-01

    Influenza C is usually considered a minor cause of respiratory illness in humans with many infections being asymptomatic or clinically mild. Large outbreaks can occur periodically resulting in significant morbidity. This study aimed at analyzing the available influenza C clinical samples from two widely separated states of Australia, collected over a 7-year period and to compare them with influenza C viruses detected in other parts of the world in recent years. Between 2008 and 2014, 86 respiratory samples that were influenza C positive were collected from subjects with influenza-like illness living in the states of Victoria and Western Australia. A battery of other respiratory viruses were also tested for in these influenza C-positive samples. Virus isolation was attempted on all of these clinical samples, and gene sequencing was performed on all influenza C-positive cultures. Detections of influenza C in respiratory samples were sporadic in most years studied, but higher rates of infection occurred in 2012 and 2014. Many of the patients with influenza C had coinfections with other respiratory pathogens. Phylogenetic analysis of the full-length hemagglutinin-esterase-fusion (HE) gene found that most of the viruses grouped in the C/Sao Paulo/378/82 clade with the remainder grouping in the C/Kanagawa/1/76 clade. © 2016 The Authors. Influenza and Other Respiratory Viruses Published by John Wiley & Sons Ltd.

  5. The Role of School Nursing in Telehealth. Position Statement

    Science.gov (United States)

    Haynie, Kathey M.; Mauter, Elaine; Lindahl, Brenda; Simons-Major, Keisha; Meadows, Lynne; Maughan, Erin D.

    2017-01-01

    It is the position of the National Association of School Nurses (NASN) that utilization of telehealth technology may be a valuable tool to assist registered professional school nurses (herein referred to as a school nurse) to provide school health services. The health of many students is impacted by lack of access to primary care and specialty…

  6. Patents associated with high-cost drugs in Australia.

    Directory of Open Access Journals (Sweden)

    Andrew F Christie

    Full Text Available Australia, like most countries, faces high and rapidly-rising drug costs. There are longstanding concerns about pharmaceutical companies inappropriately extending their monopoly position by "evergreening" blockbuster drugs, through misuse of the patent system. There is, however, very little empirical information about this behaviour. We fill the gap by analysing all of the patents associated with 15 of the costliest drugs in Australia over the last 20 years. Specifically, we search the patent register to identify all the granted patents that cover the active pharmaceutical ingredient of the high-cost drugs. Then, we classify the patents by type, and identify their owners. We find a mean of 49 patents associated with each drug. Three-quarters of these patents are owned by companies other than the drug's originator. Surprisingly, the majority of all patents are owned by companies that do not have a record of developing top-selling drugs. Our findings show that a multitude of players seek monopoly control over innovations to blockbuster drugs. Consequently, attempts to control drug costs by mitigating misuse of the patent system are likely to miss the mark if they focus only on the patenting activities of originators.

  7. Patents associated with high-cost drugs in Australia.

    Science.gov (United States)

    Christie, Andrew F; Dent, Chris; McIntyre, Peter; Wilson, Lachlan; Studdert, David M

    2013-01-01

    Australia, like most countries, faces high and rapidly-rising drug costs. There are longstanding concerns about pharmaceutical companies inappropriately extending their monopoly position by "evergreening" blockbuster drugs, through misuse of the patent system. There is, however, very little empirical information about this behaviour. We fill the gap by analysing all of the patents associated with 15 of the costliest drugs in Australia over the last 20 years. Specifically, we search the patent register to identify all the granted patents that cover the active pharmaceutical ingredient of the high-cost drugs. Then, we classify the patents by type, and identify their owners. We find a mean of 49 patents associated with each drug. Three-quarters of these patents are owned by companies other than the drug's originator. Surprisingly, the majority of all patents are owned by companies that do not have a record of developing top-selling drugs. Our findings show that a multitude of players seek monopoly control over innovations to blockbuster drugs. Consequently, attempts to control drug costs by mitigating misuse of the patent system are likely to miss the mark if they focus only on the patenting activities of originators.

  8. Mission statements: selling corporate values to employees.

    Science.gov (United States)

    Klemm, M; Sanderson, S; Luffman, G

    1991-06-01

    This article investigates the reasons for the increasing use of the Company Mission Statement. Using information from a survey of U.K. companies in 1989 it looks at the types of statements issued by companies, their content, usage, and value to managers. Of particular interest is whether the mission is primarily used for the motivation of staff, or for external image building. Related issues are the value of the mission drafting process in bringing managers together to agree common objectives and the use of a hierarchy of statements to reconcile internal and external stakeholders' interests. The conclusion is that the Mission, which includes a statement of company values, is an important tool for managers to assert their leadership within the organization.

  9. 40 CFR 1502.19 - Circulation of the environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... impact statement. 1502.19 Section 1502.19 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY ENVIRONMENTAL IMPACT STATEMENT § 1502.19 Circulation of the environmental impact statement. Agencies shall circulate the entire draft and final environmental impact statements except for certain appendices as...

  10. WAVFH delegates' reports: Australia

    International Nuclear Information System (INIS)

    Scanlan, W.A.

    1986-01-01

    Radiation measuring and control before Chernobyl: Continuous measurements of fallout in different parts of Australia, including the food producing areas, have been made since the mid 1950s. Levels have decreased rapidly since the cessation of atmospheric nuclear tests in the Southern Hemisphere in 1974 and in the Northern Hemisphere in 1980. Measurements of concentrations of radionuclides arising from fallout were made for the major groups of foods affected by the radioactive contaminants, starting in the 1950s and continuing until concentrations were so low that further effort in measurement was not warranted, i.e., less than 0.1 Bq/kg or 0.1 Bq/l. Changes in the concentrations of radionuclides in foods follow the same trends as the fallout levels. Based on the low levels of fallout measured in Australia since the 1950s, and taking into account the extremely low levels during the past decade, the concentrations of radionuclides arising from fallout in foods grown and processed in Australia are extremely small. Results from the fall-out from Chernobyl. Since the Chernobyl accident, measurements of the concentrations of 137 Cs in a variety of foodstuffs grown in Australia have been made, mainly for export purposes. A summary of the results of these measurements is given in Table 111 of Attachment 2. No 134 Cs has been detected, nor is it likely to be. By taking into account these measurements, the earlier measurements of foodstuffs, predictive modelling values and the very low levels of fall-out in deposit and in air, it is concluded that the concentrations of 137 Cs in all foodstuffs grown in Australia are extremely small. Accordingly, their consumption would result in no significant risk to the health of a population. With world atmospheric conditions being as they are, it will probably be 12 to 18 months before any fallout reaches Australia. Even if some fall-out does occur, it will be minimal and should not significantly increase our very low natural levels

  11. Financial Statement Fraud Detection using Text Mining

    OpenAIRE

    Rajan Gupta; Nasib Singh Gill

    2013-01-01

    Data mining techniques have been used enormously by the researchers’ community in detecting financial statement fraud. Most of the research in this direction has used the numbers (quantitative information) i.e. financial ratios present in the financial statements for detecting fraud. There is very little or no research on the analysis of text such as auditor’s comments or notes present in published reports. In this study we propose a text mining approach for detecting financial statement frau...

  12. 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...

  13. 12 CFR 226.7 - Periodic statement.

    Science.gov (United States)

    2010-01-01

    ... consumer with a periodic statement that discloses the following items, to the extent applicable: (a... convenience of the user, the revised text is set forth as follows: § 226.7 Periodic statement. (a) Rules... consumers may obtain from the creditor more information about the balance computation method and how...

  14. Weight management strategies for those with chronic kidney disease - a consensus report from the Asia Pacific Society of Nephrology and Australia and New Zealand Society of Nephrology 2016 renal dietitians meeting.

    Science.gov (United States)

    Lambert, Kelly; Beer, Jo; Dumont, Ruth; Hewitt, Katie; Manley, Karen; Meade, Anthony; Salamon, Karen; Campbell, Katrina

    2017-07-25

    Develop a consensus report to guide dietetic management of overweight or obese individuals with Chronic Kidney Disease (CKD). Six statements relating weight management in CKD guided a comprehensive review of the literature. A summary of the evidence was then presented at the renal nutrition meeting of the 2016 Asia Pacific Society of Nephrology and Australia and New Zealand Society of Nephrology. Majority agreement was defined as group agreement on a statement of between 50-74%, and consensus was considered ≥ 75% agreement. The recommendations were developed via a mini Delphi process. Two statements achieved group consensus: the current guidelines used by dietitians to estimate energy requirements for overweight and obese people with CKD are not relevant and weight loss medications may be unsafe or ineffective in isolation for those with CKD. One statement achieved group agreement: Meal replacement formulas are safe and efficacious in those with CKD. No agreement was achieved on the statements of whether there is strong evidence of benefit for weight loss prior to kidney transplantation; whether traditional weight loss strategies can be used in those with CKD and if bariatric surgery in those with end stage kidney disease is feasible and effective. There is a limited evidence base to guide the dietetic management of overweight and obese individuals with CKD. Medical or surgical strategies to facilitate weight loss are not recommended in isolation and require a multidisciplinary approach with the involvement of a skilled renal dietitian. This article is protected by copyright. All rights reserved.

  15. 10 CFR 51.81 - Distribution of draft environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Materials Licenses § 51.81 Distribution of draft environmental impact statement. Copies of the draft environmental impact statement and...

  16. 10 CFR 51.86 - Distribution of draft environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Rulemaking § 51.86 Distribution of draft environmental impact statement. Copies of the draft environmental impact statement and any...

  17. 37 CFR 260.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

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

  18. Communicating diabetes in Australian print media: a change in language use between 2010 and 2014?

    Science.gov (United States)

    Bailey, Jannine; McCrossin, Timothy

    2016-10-01

    To assess if language used by Australian print media has changed in accordance with the 2011 Diabetes Australia position statement: a new language for diabetes. Five prominent Australian newspapers were reviewed to retrieve articles from 2010 and 2014 that focused on diabetes or discussed diabetes in detail. Individual terms or phrases used within each article were categorised as preferred language, neutral language or language to avoid. 111 and 79 diabetes-specific articles were retrieved for 2010 and 2014, respectively. A significant decrease (pdiabetes articles using language to avoid in 2014 (45.6%) compared to 2010 (70.3%); accompanied by a significant increase (pdiabetes articles using preferred language. There was no significant increase in articles that only used preferred language with or without neutral language, indicating that most articles commonly use both preferred language and language to avoid. The Australian print news media has increased use of preferred language when communicating about diabetes, but have not eliminated the use of language to avoid. To realise the goals of the language position statement, continued championing of the recommendations by the health community is needed to ensure awareness and adoption. © 2016 Public Health Association of Australia.

  19. Emotional Effects of Positive Forms of Communication

    Directory of Open Access Journals (Sweden)

    Светлана Валентиновна Ионова

    2015-12-01

    Full Text Available The article discusses the problem of emotional significance of a positive form of speech. Based on the methodology of emotions linguistics, linguoecology, communicative linguistics and the methods of description, comparison and discourse analysis, the author distinguishes some types of speech situations that demonstrate visible differences between positive expression of emotions and their content and the pragmatic effect. The difference between the notions of “positive communication” and “positive form of communication” is demonstrated. Special attention is given to the following types of positive emotional communication: tolerant emotional communication, emotional emphasis, emotional neglect, and emotional tabooing. The utterances in situations of real and textual communication demonstrate negative effects of statements expressed in a positive form and identify the specifics of positive forms of emotional communication in comparison with rational communication.

  20. Muffled voices. Making way for impact statements in criminal justice system in India

    Directory of Open Access Journals (Sweden)

    Dipa Dube

    2018-03-01

    Full Text Available Victim Impact Statement (VIS is a crucial aspect in the process of dispensation of justice. It reinforces the participatory model of criminal justice system, wherein both the accused and the victim are significant and interwined in justice delivery mechanism. VIS has received little support from pro-accused activists who assert that the acceptance of such statements would make way for emotional blackmail and consequent enhancement of quantum of sentence. The claim has, however, been assailed by victimologists the world over, who have hailed the same as a positive assertion of the rights of the victim in the sentencing process. Simply speaking, a victim impact statement is a written or verbal statement made as part of the judicial legal process, which allows a victim of crime the opportunity to speak during the sentencing of the accused. It offers an opportunity to the victim or his/her family members to elaborate the trauma and hardships faced as a result of the crime committed. The present status of the victim or family, including the inconveniences faced, also become clear to the judge and allows him to make a decision. While VIS has been considered as significant and included as part of the criminal justice process in several nations across the world, India has remained rather unmoved and untouched. Several victimological approaches have been included in recent years in the criminal procedure of the land, yet impact statements seem to have eluded the legislators. This is particularly of significance in light of Indian judgments where the courts have reiterated that punishment must respond to the “society’s cry for justice”.

  1. Radioactive waste management and disposal in Australia

    International Nuclear Information System (INIS)

    Harries, J.R.

    1997-01-01

    A national near-surface repository at a remote and arid location is proposed for the disposal of solid low-level and short-lived intermediate-level radioactive wastes in Australia. The repository will be designed to isolate the radioactive waste from the human environment under controlled conditions and for a period long enough for the radioactivity to decay to low levels. Compared to countries that have nuclear power programs, the amount of waste in Australia is relatively small. Nevertheless, the need for a national disposal facility for solid low-level radioactive and short-lived intermediate-level radioactive wastes is widely recognised and the Federal Government is in the process of selecting a site for a national near-surface disposal facility for low and short-lived intermediate level wastes. Some near surface disposal facilities already exist in Australia, including tailings dams at uranium mines and the Mt Walton East Intractable Waste Disposal Facility in Western Australia which includes a near surface repository for low level wastes originating in Western Australia. 7 refs, 1 fig., 2 tabs

  2. 37 CFR 382.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

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

  3. 27 CFR 7.54 - Prohibited statements.

    Science.gov (United States)

    2010-04-01

    ... statement of alcoholic content permitted under § 7.71 may be depicted in any advertising media. The... statement of alcoholic content permitted under § 7.71 may be displayed in any advertising media. (d) Class..., DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Advertising of Malt Beverages...

  4. Toward a Statement of Educational Philosophy.

    Science.gov (United States)

    Rasi, Humberto M.

    2001-01-01

    Describes a 2001 conference by the Education Department of the General Conference of Seventh-day Adventists which involved presentations of papers and focus groups and which convened participants to discuss and approve an updated and expanded Statement of Adventist Philosophy of Education. The statement is included in this theme issue. (SM)

  5. Statement made by the Governor from Iraq in the Board of Governors on 20 February 1987

    International Nuclear Information System (INIS)

    1987-03-01

    The document reproduces the statement made by the Governor from Iraq in the Board of Governors on 20 February 1987 concerning the Iraqi Government's position on the protection of nuclear facilities from armed attacks. References are made to the Iranian Bushehr nuclear site

  6. Determining relevant financial statement ratios in Department of Defense service component general fund financial statements

    OpenAIRE

    Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S.

    2014-01-01

    Approved for public release; distribution is unlimited Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its ...

  7. 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...

  8. The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results as Moderating Variable

    Directory of Open Access Journals (Sweden)

    Arik - Susbiyani

    2017-02-01

    Full Text Available Abstract   This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis. The results showed that the effects of the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue having positive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was  insignificant on the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened the relationship between quality of financial report on local revenue of district and city governments in Indonesia.

  9. 77 FR 25782 - Environmental Impact Statement: Madison County, IL

    Science.gov (United States)

    2012-05-01

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement...: The FHWA is issuing this notice of intent to advise the public that an Environmental Impact Statement... the Illinois Department of Transportation (IDOT) will prepare an Environmental Impact Statement (EIS...

  10. CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING

    OpenAIRE

    HOWARD VAN AUKEN; KUI YANG

    2014-01-01

    With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of various decisions. A logit analysis shows that owners of Chinese SMEs use financial statements to make decisions according to the frequency of available financial statement information and their ability to interpret the informa...

  11. 29 CFR 99.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial statements. 99.310 Section 99.310 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99... have separate audits in accordance with § 99.500(a) and prepare separate financial statements. (b...

  12. PREDICTORS OF WOMEN ACADEMICS' CAREER PROGRESSION: EVIDENCE FROM AUSTRALIA

    Directory of Open Access Journals (Sweden)

    Hadrian G. Djajadikerta

    2007-01-01

    Full Text Available The issue of glass ceiling, invisible barriers that limit the access of women to higher level occupations and positions, continues to be of concern. Prior studies in this topic have been mostly conducted based on two perspectives: systemic and personal. However, neither of these two perspectives have managed to completely explain the glass ceiling phenomena in organizations. This paper focuses on higher education institutions in Australia. Incorporating both of these perspectives, this paper investigates the factors that influence career progression of women academics in Australian universities.

  13. GLONASS CDMA L3 ambiguity resolution and positioning

    NARCIS (Netherlands)

    Zaminpardaz, Safoora; Teunissen, P.J.G.; Nadarajah, Nandakumaran

    2016-01-01

    A first assessment of GLONASS CDMA L3 ambiguity resolution and positioning performance is provided. Our analyses are based on GLONASS L3 data from the satellite pair SVNs 755-801, received by two JAVAD receivers at Curtin University, Perth, Australia. In our analyses, four different versions of

  14. 78 FR 59414 - Environmental Impact Statement; King County, Washington

    Science.gov (United States)

    2013-09-26

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement; King... prepare an environmental impact statement. SUMMARY: The Federal Highway Administration is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be prepared for a proposed...

  15. 10 CFR 51.85 - Draft environmental impact statement-rulemaking.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-rulemaking. 51.85... Implementing Section 102(2) Draft Environmental Impact Statements-Rulemaking § 51.85 Draft environmental impact... Commission has determined to prepare an environmental impact statement. ...

  16. 77 FR 20690 - Environmental Impact Statement: Albuquerque, New Mexico

    Science.gov (United States)

    2012-04-05

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement.... SUMMARY: The FHWA is rescinding the notice of intent to prepare an environmental impact statement for the... rescinding the Notice of Intent to prepare an Environmental Impact Statement (EIS) for the proposed...

  17. 10 CFR 51.72 - Supplement to draft environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Supplement to draft environmental impact statement. 51.72... Implementing Section 102(2) Environmental Impact Statements § 51.72 Supplement to draft environmental impact statement. (a) The NRC staff will prepare a supplement to a draft environmental impact statement for which a...

  18. 14 CFR 399.4 - Nature and effect of policy statements.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Nature and effect of policy statements. 399.4 Section 399.4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... Statements § 399.4 Nature and effect of policy statements. Policy statements published in this part will be...

  19. [Commentary by the German Society for Thoracic and Cardiovascular Surgery on the positions statement by the German Cardiology Society on quality criteria for transcatheter aortic valve implantation (TAVI)].

    Science.gov (United States)

    Cremer, Jochen; Heinemann, Markus K; Mohr, Friedrich Wilhelm; Diegeler, Anno; Beyersdorf, Friedhelm; Niehaus, Heidi; Ensminger, Stephan; Schlensak, Christian; Reichenspurner, Hermann; Rastan, Ardawan; Trummer, Georg; Walther, Thomas; Lange, Rüdiger; Falk, Volkmar; Beckmann, Andreas; Welz, Armin

    2014-12-01

    Surgical aortic valve replacement is still considered the first-line treatment for patients suffering from severe aortic valve stenosis. In recent years, transcatheter aortic valve implantation (TAVI) has emerged as an alternative for selected high-risk patients. According to the latest results of the German external quality assurance program, mandatory by law, the initially very high mortality and procedural morbidity have now decreased to approximately 6 and 12%, respectively. Especially in Germany, the number of patients treated by TAVI has increased exponentially. In 2013, a total of 10.602 TAVI procedures were performed. TAVI is claimed to be minimally invasive. This is true concerning the access, but it does not describe the genuine complexity of the procedure, defined by the close neighborhood of the aortic valve to delicate intracardiac structures. Hence, significant numbers of life-threatening complications may occur and have been reported. Owing to the complexity of TAVI, there is a unanimous concordance between cardiologists and cardiac surgeons in the Western world demanding a close heart team approach for patient selection, intervention, handling of complications, and pre- as well as postprocedural care, respectively. The prerequisite is that TAVI should not be performed in centers with no cardiac surgery on site. This is emphasized in all international joint guidelines and expert consensus statements. Today, a small number of patients undergo TAVI procedures in German hospitals without a department of cardiac surgery on site. To be noted, most of these hospitals perform less than 20 cases per year. Recently, the German Cardiac Society (DGK) published a position paper supporting this practice pattern. Contrary to this statement and concerned about the safety of patients treated this way, the German Society for Thoracic and Cardiovascular Surgery (DGTHG) still fully endorses the European (ESC/EACTS) and other actual international guidelines and

  20. Consensus statement: Management of drug-induced liver injury in HIV-positive patients treated for TB

    Directory of Open Access Journals (Sweden)

    E Jong

    2013-09-01

    Full Text Available Drug-induced liver injury (DILI in HIV/tuberculosis (TB co-infected patients is a common problem in the South African setting, and re-introduction of anti-TB drugs can be challenging for the healthcare worker. Although international guidelines on the re-introduction of TB treatment are available, the definition of DILI is not uniform, management of antiretroviral therapy (ART in HIV co-infection is not mentioned, and the guidance on management is not uniform and lacks a practical approach. In this consensus statement, we summarise important aspects of DILI and provide practical guidance for healthcare workers for different patient groups and healthcare settings on the re-introduction of anti-TB drugs and ART in HIV/TB co-infected individuals presenting with DILI.