WorldWideScience

Sample records for challenge statement objectives

  1. 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…

  2. 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 ...

  3. Swarm Science objectives and challenges

    DEFF Research Database (Denmark)

    Friis-Christensen, Eigil; Lühr, Hermann; Hulot, Gauthier

    Swarm is the fifth Earth Explorer mission in ESA’s Living Planet Programme to be launched in 2009. The objective of the Swarm mission is to provide the best ever survey of the geomagnetic field and its temporal evolution. The innovative constellation concept and a unique set of dedicated instrume......Swarm is the fifth Earth Explorer mission in ESA’s Living Planet Programme to be launched in 2009. The objective of the Swarm mission is to provide the best ever survey of the geomagnetic field and its temporal evolution. The innovative constellation concept and a unique set of dedicated...... instruments will provide the necessary observations that are required to separate and model the various sources of the geomagnetic field. This will provide new insights into the Earth system by improving our understanding of the Earth’s interior and Sun-Earth connection processes....

  4. Frequent Statement and Dereference Elimination for Imperative and Object-Oriented Distributed Programs

    Science.gov (United States)

    El-Zawawy, Mohamed A.

    2014-01-01

    This paper introduces new approaches for the analysis of frequent statement and dereference elimination for imperative and object-oriented distributed programs running on parallel machines equipped with hierarchical memories. The paper uses languages whose address spaces are globally partitioned. Distributed programs allow defining data layout and threads writing to and reading from other thread memories. Three type systems (for imperative distributed programs) are the tools of the proposed techniques. The first type system defines for every program point a set of calculated (ready) statements and memory accesses. The second type system uses an enriched version of types of the first type system and determines which of the ready statements and memory accesses are used later in the program. The third type system uses the information gather so far to eliminate unnecessary statement computations and memory accesses (the analysis of frequent statement and dereference elimination). Extensions to these type systems are also presented to cover object-oriented distributed programs. Two advantages of our work over related work are the following. The hierarchical style of concurrent parallel computers is similar to the memory model used in this paper. In our approach, each analysis result is assigned a type derivation (serves as a correctness proof). PMID:24892098

  5. The Visual Object Tracking VOT2016 Challenge Results

    KAUST Repository

    Kristan, Matej; Leonardis, Aleš; Matas, Jiři; Felsberg, Michael; Pflugfelder, Roman; Čehovin, Luka; Vojí r̃, Tomá š; Hä ger, Gustav; Lukežič, Alan; Ferná ndez, Gustavo; Gupta, Abhinav; Petrosino, Alfredo; Memarmoghadam, Alireza; Garcia-Martin, Alvaro; Solí s Montero, André s; Vedaldi, Andrea; Robinson, Andreas; Ma, Andy J.; Varfolomieiev, Anton; Alatan, Aydin; Erdem, Aykut; Ghanem, Bernard; Liu, Bin; Han, Bohyung; Martinez, Brais; Chang, Chang-Ming; Xu, Changsheng; Sun, Chong; Kim, Daijin; Chen, Dapeng; Du, Dawei; Mishra, Deepak; Yeung, Dit-Yan; Gundogdu, Erhan; Erdem, Erkut; Khan, Fahad; Porikli, Fatih; Zhao, Fei; Bunyak, Filiz; Battistone, Francesco; Zhu, Gao; Roffo, Giorgio; Subrahmanyam, Gorthi R. K. Sai; Bastos, Guilherme; Seetharaman, Guna; Medeiros, Henry; Li, Hongdong; Qi, Honggang; Bischof, Horst; Possegger, Horst; Lu, Huchuan; Lee, Hyemin; Nam, Hyeonseob; Chang, Hyung Jin; Drummond, Isabela; Valmadre, Jack; Jeong, Jae-chan; Cho, Jae-il; Lee, Jae-Yeong; Zhu, Jianke; Feng, Jiayi; Gao, Jin; Choi, Jin Young; Xiao, Jingjing; Kim, Ji-Wan; Jeong, Jiyeoup; Henriques, Joã o F.; Lang, Jochen; Choi, Jongwon; Martinez, Jose M.; Xing, Junliang; Gao, Junyu; Palaniappan, Kannappan; Lebeda, Karel; Gao, Ke; Mikolajczyk, Krystian; Qin, Lei; Wang, Lijun; Wen, Longyin; Bertinetto, Luca; Rapuru, Madan Kumar; Poostchi, Mahdieh; Maresca, Mario; Danelljan, Martin; Mueller, Matthias; Zhang, Mengdan; Arens, Michael; Valstar, Michel; Tang, Ming; Baek, Mooyeol; Khan, Muhammad Haris; Wang, Naiyan; Fan, Nana; Al-Shakarji, Noor; Miksik, Ondrej; Akin, Osman; Moallem, Payman; Senna, Pedro; Torr, Philip H. S.; Yuen, Pong C.; Huang, Qingming; Martin-Nieto, Rafael; Pelapur, Rengarajan; Bowden, Richard; Laganiè re, Robert; Stolkin, Rustam; Walsh, Ryan; Krah, Sebastian B.; Li, Shengkun; Zhang, Shengping; Yao, Shizeng; Hadfield, Simon; Melzi, Simone; Lyu, Siwei; Li, Siyi; Becker, Stefan; Golodetz, Stuart; Kakanuru, Sumithra; Choi, Sunglok; Hu, Tao; Mauthner, Thomas; Zhang, Tianzhu; Pridmore, Tony; Santopietro, Vincenzo; Hu, Weiming; Li, Wenbo; Hü bner, Wolfgang; Lan, Xiangyuan; Wang, Xiaomeng; Li, Xin; Li, Yang; Demiris, Yiannis; Wang, Yifan; Qi, Yuankai; Yuan, Zejian; Cai, Zexiong; Xu, Zhan; He, Zhenyu; Chi, Zhizhen

    2016-01-01

    The Visual Object Tracking challenge VOT2016 aims at comparing short-term single-object visual trackers that do not apply pre-learned models of object appearance. Results of 70 trackers are presented, with a large number of trackers being published at major computer vision conferences and journals in the recent years. The number of tested state-of-the-art trackers makes the VOT 2016 the largest and most challenging benchmark on short-term tracking to date. For each participating tracker, a short description is provided in the Appendix. The VOT2016 goes beyond its predecessors by (i) introducing a new semi-automatic ground truth bounding box annotation methodology and (ii) extending the evaluation system with the no-reset experiment. The dataset, the evaluation kit as well as the results are publicly available at the challenge website (http://votchallenge.net).

  6. The Visual Object Tracking VOT2015 Challenge Results

    KAUST Repository

    Kristan, Matej; Matas, Jiri; Leonardis, Ale; Felsberg, Michael; Cehovin, Luka; Fernandez, Gustavo; Vojir, Toma; Hager, Gustav; Nebehay, Georg; Pflugfelder, Roman; Gupta, Abhinav; Bibi, Adel Aamer; Lukezic, Alan; Garcia-Martin, Alvaro; Saffari, Amir; Petrosino, Alfredo; Montero, Andres Solıs; Varfolomieiev, Anton; Baskurt, Atilla; Zhao, Baojun; Ghanem, Bernard; Martinez, Brais; Lee, ByeongJu; Han, Bohyung; Wang, Chaohui; Garcia, Christophe; Zhang, Chunyuan; Schmid, Cordelia; Tao, Dacheng; Kim, Daijin; Huang, Dafei; Prokhorov, Danil; Du, Dawei; Yeung, Dit-Yan; Ribeiro, Eraldo; Khan, Fahad Shahbaz; Porikli, Fatih; Bunyak, Filiz; Zhu, Gao; Seetharaman, Guna; Kieritz, Hilke; Yau, Hing Tuen; Li, Hongdong; Qi, Honggang; Bischof, Horst; Possegger, Horst; Lee, Hyemin; Nam, Hyeonseob; Bogun, Ivan; Jeong, Jae-chan; Cho, Jae-il; Lee, Jae-Yeong; Zhu, Jianke; Shi, Jianping; Li, Jiatong; Jia, Jiaya; Feng, Jiayi; Gao, Jin; Choi, Jin Young; Kim, Ji-Wan; Lang, Jochen; Martinez, Jose M.; Choi, Jongwon; Xing, Junliang; Xue, Kai; Palaniappan, Kannappan; Lebeda, Karel; Alahari, Karteek; Gao, Ke; Yun, Kimin; Wong, Kin Hong; Luo, Lei; Ma, Liang; Ke, Lipeng; Wen, Longyin; Bertinetto, Luca; Pootschi, Mahdieh; Maresca, Mario; Danelljan, Martin; Wen, Mei; Zhang, Mengdan; Arens, Michael; Valstar, Michel; Tang, Ming; Chang, Ming-Ching; Khan, Muhammad Haris; Fan, Nana; Wang, Naiyan; Miksik, Ondrej; Torr, Philip H S; Wang, Qiang; Martin-Nieto, Rafael; Pelapur, Rengarajan; Bowden, Richard; Laganiere, Robert; Moujtahid, Salma; Hare, Sam; Hadfield, Simon; Lyu, Siwei; Li, Siyi; Zhu, Song-Chun; Becker, Stefan; Duffner, Stefan; Hicks, Stephen L; Golodetz, Stuart; Choi, Sunglok; Wu, Tianfu; Mauthner, Thomas; Pridmore, Tony; Hu, Weiming; Hubner, Wolfgang; Wang, Xiaomeng; Li, Xin; Shi, Xinchu; Zhao, Xu; Mei, Xue; Shizeng, Yao; Hua, Yang; Li, Yang; Lu, Yang; Li, Yuezun; Chen, Zhaoyun; Huang, Zehua; Chen, Zhe; Zhang, Zhe; He, Zhenyu; Hong, Zhibin

    2015-01-01

    The Visual Object Tracking challenge 2015, VOT2015, aims at comparing short-term single-object visual trackers that do not apply pre-learned models of object appearance. Results of 62 trackers are presented. The number of tested trackers makes VOT 2015 the largest benchmark on short-term tracking to date. For each participating tracker, a short description is provided in the appendix. Features of the VOT2015 challenge that go beyond its VOT2014 predecessor are: (i) a new VOT2015 dataset twice as large as in VOT2014 with full annotation of targets by rotated bounding boxes and per-frame attribute, (ii) extensions of the VOT2014 evaluation methodology by introduction of a new performance measure. The dataset, the evaluation kit as well as the results are publicly available at the challenge website.

  7. The Visual Object Tracking VOT2016 Challenge Results

    KAUST Repository

    Kristan, Matej

    2016-11-02

    The Visual Object Tracking challenge VOT2016 aims at comparing short-term single-object visual trackers that do not apply pre-learned models of object appearance. Results of 70 trackers are presented, with a large number of trackers being published at major computer vision conferences and journals in the recent years. The number of tested state-of-the-art trackers makes the VOT 2016 the largest and most challenging benchmark on short-term tracking to date. For each participating tracker, a short description is provided in the Appendix. The VOT2016 goes beyond its predecessors by (i) introducing a new semi-automatic ground truth bounding box annotation methodology and (ii) extending the evaluation system with the no-reset experiment. The dataset, the evaluation kit as well as the results are publicly available at the challenge website (http://votchallenge.net).

  8. The Visual Object Tracking VOT2015 Challenge Results

    KAUST Repository

    Kristan, Matej

    2015-12-07

    The Visual Object Tracking challenge 2015, VOT2015, aims at comparing short-term single-object visual trackers that do not apply pre-learned models of object appearance. Results of 62 trackers are presented. The number of tested trackers makes VOT 2015 the largest benchmark on short-term tracking to date. For each participating tracker, a short description is provided in the appendix. Features of the VOT2015 challenge that go beyond its VOT2014 predecessor are: (i) a new VOT2015 dataset twice as large as in VOT2014 with full annotation of targets by rotated bounding boxes and per-frame attribute, (ii) extensions of the VOT2014 evaluation methodology by introduction of a new performance measure. The dataset, the evaluation kit as well as the results are publicly available at the challenge website.

  9. Where's Your Thesis Statement and What Happened to Your Topic Sentences? Identifying Organizational Challenges in Undergraduate Student Argumentative Writing

    Science.gov (United States)

    Miller, Ryan T.; Pessoa, Silvia

    2016-01-01

    The authors examine the challenges students faced in trying to write organized texts using effective thesis statements and topic sentences by analyzing argumentative history essays written by multilingual students enrolled in an undergraduate history course. They use the notions of macro-Theme (i.e., thesis statement) and hyper-Theme (i.e., topic…

  10. Object-based Landslide Mapping: Examples, Challenges and Opportunities

    Science.gov (United States)

    Hölbling, Daniel; Eisank, Clemens; Friedl, Barbara; Chang, Kang-Tsung; Tsai, Tsai-Tsung; Birkefeldt Møller Pedersen, Gro; Betts, Harley; Cigna, Francesca; Chiang, Shou-Hao; Aubrey Robson, Benjamin; Bianchini, Silvia; Füreder, Petra; Albrecht, Florian; Spiekermann, Raphael; Weinke, Elisabeth; Blaschke, Thomas; Phillips, Chris

    2016-04-01

    Over the last decade, object-based image analysis (OBIA) has been increasingly used for mapping landslides that occur after triggering events such as heavy rainfall. The increasing availability and quality of Earth Observation (EO) data in terms of temporal, spatial and spectral resolution allows for comprehensive mapping of landslides at multiple scales. Most often very high resolution (VHR) or high resolution (HR) optical satellite images are used in combination with a digital elevation model (DEM) and its products such as slope and curvature. Semi-automated object-based mapping makes use of various characteristics of image objects that are derived through segmentation. OBIA enables numerous spectral, spatial, contextual and textural image object properties to be applied during an analysis. This is especially useful when mapping complex natural features such as landslides and constitutes an advantage over pixel-based image analysis. However, several drawbacks in the process of object-based landslide mapping have not been overcome yet. The developed classification routines are often rather complex and limited regarding their transferability across areas and sensors. There is still more research needed to further improve present approaches and to fully exploit the capabilities of OBIA for landslide mapping. In this study several examples of object-based landslide mapping from various geographical regions with different characteristics are presented. Examples from the Austrian and Italian Alps are shown, whereby one challenge lies in the detection of small-scale landslides on steep slopes while preventing the classification of false positives with similar spectral properties (construction areas, utilized land, etc.). Further examples feature landslides mapped in Iceland, where the differentiation of landslides from other landscape-altering processes in a highly dynamic volcanic landscape poses a very distinct challenge, and in Norway, which is exposed to multiple

  11. OBJECTIVES AND FUNCTIONS OF FINANCIAL STATEMENTS UNDER ACCOUNTING INFORMATION SYSTEM AT TRADE ENTITIES

    Directory of Open Access Journals (Sweden)

    CARAIMAN ADRIAN-COSMIN

    2015-12-01

    Full Text Available As Radu said (2009, pag. 91 [6] logical approach developed by accounting, presentation of an exact image of the heritage, the financial situation and financial results, based on a rational thought, a gradual knowledge domain investigated, concepts, tools and processes that allow a better understanding of the essence of economic phenomena and processes. Theoretical framework brings together a number of concepts that are considered fundamental to regulatory or accounting systems applied at the level of the entity to have clearly specified the coordinates of the base and are able to achieve cohesion between the objective of financial statements as true and fair view, financial information and policy characteristics and estimation techniques as a form of expression towards the recognition and presentation of economic reality. The author considers, in the context of the defined system applied within the accounting entities in general, that principles, presents not only a crucial premise, as well as needed necessity in order to show an exact image of the performance and financial position of the entity.

  12. Objectives, Strategies, and Challenges for the Advanced Fuel Cycle Initiative

    International Nuclear Information System (INIS)

    Steven Piet; Brent Dixon; David Shropshire; Robert Hill; Roald Wigeland; Erich Schneider; J. D. Smith

    2005-01-01

    This paper will summarize the objectives, strategies, and key chemical separation challenges for the Advanced Fuel Cycle Initiative (AFCI). The major objectives are as follows: Waste management--defer the need for a second geologic repository for a century or more, Proliferation resistance--be more resistant than the existing PUREX separation technology or uranium enrichment, Energy sustainability--turn waste management liabilities into energy source assets to ensure that uranium ore resources do not become a constraint on nuclear power, and Systematic, safe, and economic management of the entire fuel cycle. There are four major strategies for the disposal of civilian spent fuel: Once-through--direct disposal of all discharged nuclear fuel, Limited recycle--recycle transuranic elements once and then direct disposal, Continuous recycle--recycle transuranic elements repeatedly, and Sustained recycle--same as continuous except previously discarded depleted uranium is also recycled. The key chemical separation challenges stem from the fact that the components of spent nuclear fuel vary greatly in their influence on achieving program objectives. Most options separate uranium to reduce the weight and volume of waste and the number and cost of waste packages that require geologic disposal. Separated uranium can also be used as reactor fuel. Most options provide means to recycle transuranic (TRU) elements--plutonium (Pu), neptunium (Np), americium (Am), curium (Cm). Plutonium must be recycled to obtain repository, proliferation, and energy recovery benefits. U.S. non-proliferation policy forbids separation of plutonium by itself; therefore, one or more of the other transuranic elements must be kept with the plutonium; neptunium is considered the easiest option. Recycling neptunium also provides repository benefits. Americium recycling is also required to obtain repository benefits. At the present time, curium recycle provides relatively little benefit; indeed, recycling

  13. NASA's Earth Science Enterprise: Future Science Missions, Objectives and Challenges

    Science.gov (United States)

    Habib, Shahid

    1998-01-01

    NASA has been actively involved in studying the planet Earth and its changing environment for well over thirty years. Within the last decade, NASA's Earth Science Enterprise has become a major observational and scientific element of the U.S. Global Change Research Program. NASA's Earth Science Enterprise management has developed a comprehensive observation-based research program addressing all the critical science questions that will take us into the next century. Furthermore, the entire program is being mapped to answer five Science Themes (1) land-cover and land-use change research (2) seasonal-to-interannual climate variability and prediction (3) natural hazards research and applications (4) long-term climate-natural variability and change research and (5) atmospheric ozone research. Now the emergence of newer technologies on the horizon and at the same time continuously declining budget environment has lead to an effort to refocus the Earth Science Enterprise activities. The intent is not to compromise the overall scientific goals, but rather strengthen them by enabling challenging detection, computational and space flight technologies those have not been practically feasible to date. NASA is planning faster, cost effective and relatively smaller missions to continue the science observations from space for the next decade. At the same time, there is a growing interest in the world in the remote sensing area which will allow NASA to take advantage of this by building strong coalitions with a number of international partners. The focus of this presentation is to provide a comprehensive look at the NASA's Earth Science Enterprise in terms of its brief history, scientific objectives, organization, activities and future direction.

  14. Science Communication Through Art: Objectives, Challenges, and Outcomes.

    Science.gov (United States)

    Lesen, Amy E; Rogan, Ama; Blum, Michael J

    2016-09-01

    The arts are becoming a favored medium for conveying science to the public. Tracking trending approaches, such as community-engaged learning, alongside challenges and goals can help establish metrics to achieve more impactful outcomes, and to determine the effectiveness of arts-based science communication for raising awareness or shaping public policy. Copyright © 2016 Elsevier Ltd. All rights reserved.

  15. Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants

    Directory of Open Access Journals (Sweden)

    Carmen Cretu

    2011-05-01

    Full Text Available The International Public Sector Accounting Standards (IPSAS is an important step in public sectoraccounting reform. Problems arising in the context of adopting a common language through IPSAS aremultiple and not easy to prove their usefulness, advantages and disadvantages of using them, so aim will bethe countries' agreement to accept and adopt these regulations. The preparation of financial statements is acomplex process of aggregating data to form economic and financial indicators. Content and preparation ofthe financial statements differ by type of institution, according to their kinds, depending on how their fundingand business profile. The financial statements of public institutions are particularly broad, complex andlengthy, and the information it provides can often be interpreted only by the professional accountant. Theprofessional accountant is the only one capable of ensuring providing appropriate information to users thatthey base their decisions on the allocation of funds.

  16. Managerial Objectives of the Annual Financial Statements. True and Fair View or „Users, Be Careful!”

    OpenAIRE

    Alina Teodora Ciuhureanu; Nicolae Balteş; Hortensia Gorski

    2009-01-01

    The financial statements represent the less expensive and the most widely spread managerial communication method. Starting from this aspect, the paper shows the managerial usefulness of the information offered by the financial statements. But, in order to take reality, and not „creativity” based decisions, the financial statements must offer a true and fair view of the company, the managers’ opinion regarding this matter being captured, through a selective research.

  17. Consensus Statement on Electronic Health Predictive Analytics: A Guiding Framework to Address Challenges.

    Science.gov (United States)

    Amarasingham, Ruben; Audet, Anne-Marie J; Bates, David W; Glenn Cohen, I; Entwistle, Martin; Escobar, G J; Liu, Vincent; Etheredge, Lynn; Lo, Bernard; Ohno-Machado, Lucila; Ram, Sudha; Saria, Suchi; Schilling, Lisa M; Shahi, Anand; Stewart, Walter F; Steyerberg, Ewout W; Xie, Bin

    2016-01-01

    The recent explosion in available electronic health record (EHR) data is motivating a rapid expansion of electronic health care predictive analytic (e-HPA) applications, defined as the use of electronic algorithms that forecast clinical events in real time with the intent to improve patient outcomes and reduce costs. There is an urgent need for a systematic framework to guide the development and application of e-HPA to ensure that the field develops in a scientifically sound, ethical, and efficient manner. Building upon earlier frameworks of model development and utilization, we identify the emerging opportunities and challenges of e-HPA, propose a framework that enables us to realize these opportunities, address these challenges, and motivate e-HPA stakeholders to both adopt and continuously refine the framework as the applications of e-HPA emerge. To achieve these objectives, 17 experts with diverse expertise including methodology, ethics, legal, regulation, and health care delivery systems were assembled to identify emerging opportunities and challenges of e-HPA and to propose a framework to guide the development and application of e-HPA. The framework proposed by the panel includes three key domains where e-HPA differs qualitatively from earlier generations of models and algorithms (Data Barriers, Transparency, and ETHICS) and areas where current frameworks are insufficient to address the emerging opportunities and challenges of e-HPA (Regulation and Certification; and Education and Training). The following list of recommendations summarizes the key points of the framework: Data Barriers: Establish mechanisms within the scientific community to support data sharing for predictive model development and testing.Transparency: Set standards around e-HPA validation based on principles of scientific transparency and reproducibility. Develop both individual-centered and society-centered risk-benefit approaches to evaluate e-HPA.Regulation and Certification: Construct a

  18. Evaluating State-of-the-art Object Detector on Challenging Traffic Light Data

    DEFF Research Database (Denmark)

    Jensen, Morten Bornø; Nasrollahi, Kamal; Moeslund, Thomas B.

    2017-01-01

    -of-the-art, real-time object detection system You Only Look Once, (YOLO) on the public LISA Traffic Light dataset available through the VIVA-challenge, which contain a high number of annotated traffic lights, captured in varying light and weather conditions. The YOLO object detector achieves an AUC of impres...

  19. The Effects of Authentic Vision Statement on Challenges Experienced by First Year Superintendents

    Science.gov (United States)

    Erdos, Monica

    2011-01-01

    A new superintendent in a new school district (NSND) can be a challenging position. The literature review asserts that many challenges faced by NSNDs are due to the absence of a shared vision. Challenges can be listed as work stoppage, personnel, financial, fighting ghosts, homecoming procession and many other aspects of running a district.…

  20. Global Character of International Labour Migration: Challenges and Objectives for Higher Education in World Context

    Science.gov (United States)

    Zhuravska, Nina

    2016-01-01

    The article deals with analysis of challenges and objectives for higher education in the context of globalization: the forming of international labour market proves the fact that the process of international integration is affecting economy and technology as well as social and labour relations that are becoming more and more global. The…

  1. Challenges in Physical Characterization of Dim Space Objects: What Can We Learn from NEOs

    Science.gov (United States)

    Reddy, V.; Sanchez, J.; Thirouin, A.; Rivera-Valentin, E.; Ryan, W.; Ryan, E.; Mokovitz, N.; Tegler, S.

    2016-09-01

    Physical characterization of dim space objects in cis-lunar space can be a challenging task. Of particular interest to both natural and artificial space object behavior scientists are the properties beyond orbital parameters that can uniquely identify them. These properties include rotational state, size, shape, density and composition. A wide range of observational and non-observational factors affect our ability to characterize dim objects in cis-lunar space. For example, phase angle (angle between Sun-Target-Observer), temperature, rotational variations, temperature, and particle size (for natural dim objects). Over the last two decades, space object behavior scientists studying natural dim objects have attempted to quantify and correct for a majority of these factors to enhance our situational awareness. These efforts have been primarily focused on developing laboratory spectral calibrations in a space-like environment. Calibrations developed correcting spectral observations of natural dim objects could be applied to characterizing artificial objects, as the underlying physics is the same. The paper will summarize our current understanding of these observational and non-observational factors and present a case study showcasing the state of the art in characterization of natural dim objects.

  2. South Asian women with diabetes: Psychosocial challenges and management: Consensus statement.

    Science.gov (United States)

    Bajaj, Sarita; Jawad, Fatema; Islam, Najmul; Mahtab, Hajera; Bhattarai, Jyoti; Shrestha, Dina; Wijeyaratne, Chandrika; Muthukuda, Dimuthu T; Widanage, Niranjala Weegoda; Aye, Than Than; Aung, Moe Wint; Kalra, Bharti; Anjana, R M; Sreedevi, Aswathy; Verma, Komal

    2013-07-01

    in women attending diabetes clinics across South Asia. Guidelines for counselling in female sexual dysfunction, written in culturally appropriate manner for South Asia, are needed. Diabetes affects women more severely because of their unique biological, cultural and socioeconomic circumstances. Women have limited access to health care facilities because of illiteracy, ignorance and negative social customs. Transcending the gender hierarchy and inequality is a formidable challenge. Sensitising men, empowering women on self care and providing peer support maybe the answer to this challenge. It is essential for health care providers to use appropriate coping mechanism such as building psychological contact with the patient, including family and friends as part of social support and empower patient with complete process of managing diabetes. Increasing awareness through the media, seminars, posters, group discussions and education, regular monitoring and consulting the doctor, support group for women and facilities for aerobic exercises are recommended. The health care systems should consider custom-designed prevention and control programs tailored for women based on local and regional attitudes on health care, cultural beliefs, and available social support systems. Policies that empower adolescent girls and young women to take control of their metabolic management must be encouraged. Provision of gender specific diabetes education with a holistic life-cycle approach is recommended.

  3. South Asian women with diabetes: Psychosocial challenges and management: Consensus statement

    Directory of Open Access Journals (Sweden)

    Sarita Bajaj

    2013-01-01

    of sexual issues in women attending diabetes clinics across South Asia. Guidelines for counselling in female sexual dysfunction, written in culturally appropriate manner for South Asia, are needed. Diabetes affects women more severely because of their unique biological, cultural and socioeconomic circumstances. Women have limited access to health care facilities because of illiteracy, ignorance and negative social customs. Transcending the gender hierarchy and inequality is a formidable challenge. Sensitising men, empowering women on self care and providing peer support maybe the answer to this challenge. It is essential for health care providers to use appropriate coping mechanism such as building psychological contact with the patient, including family and friends as part of social support and empower patient with complete process of managing diabetes. Increasing awareness through the media, seminars, posters, group discussions and education, regular monitoring and consulting the doctor, support group for women and facilities for aerobic exercises are recommended. The health care systems should consider custom-designed prevention and control programs tailored for women based on local and regional attitudes on health care, cultural beliefs, and available social support systems. Policies that empower adolescent girls and young women to take control of their metabolic management must be encouraged. Provision of gender specific diabetes education with a holistic life-cycle approach is recommended.

  4. South Asian women with diabetes: Psychosocial challenges and management: Consensus statement

    Science.gov (United States)

    Bajaj, Sarita; Jawad, Fatema; Islam, Najmul; Mahtab, Hajera; Bhattarai, Jyoti; Shrestha, Dina; Wijeyaratne, Chandrika; Muthukuda, Dimuthu T.; Widanage, Niranjala Weegoda; Aye, Than Than; Aung, Moe Wint; Kalra, Bharti; Anjana, R. M.; Sreedevi, Aswathy; Verma, Komal

    2013-01-01

    in women attending diabetes clinics across South Asia. Guidelines for counselling in female sexual dysfunction, written in culturally appropriate manner for South Asia, are needed. Diabetes affects women more severely because of their unique biological, cultural and socioeconomic circumstances. Women have limited access to health care facilities because of illiteracy, ignorance and negative social customs. Transcending the gender hierarchy and inequality is a formidable challenge. Sensitising men, empowering women on self care and providing peer support maybe the answer to this challenge. It is essential for health care providers to use appropriate coping mechanism such as building psychological contact with the patient, including family and friends as part of social support and empower patient with complete process of managing diabetes. Increasing awareness through the media, seminars, posters, group discussions and education, regular monitoring and consulting the doctor, support group for women and facilities for aerobic exercises are recommended. The health care systems should consider custom-designed prevention and control programs tailored for women based on local and regional attitudes on health care, cultural beliefs, and available social support systems. Policies that empower adolescent girls and young women to take control of their metabolic management must be encouraged. Provision of gender specific diabetes education with a holistic life-cycle approach is recommended. PMID:23961469

  5. Objectivity

    CERN Document Server

    Daston, Lorraine

    2010-01-01

    Objectivity has a history, and it is full of surprises. In Objectivity, Lorraine Daston and Peter Galison chart the emergence of objectivity in the mid-nineteenth-century sciences--and show how the concept differs from its alternatives, truth-to-nature and trained judgment. This is a story of lofty epistemic ideals fused with workaday practices in the making of scientific images. From the eighteenth through the early twenty-first centuries, the images that reveal the deepest commitments of the empirical sciences--from anatomy to crystallography--are those featured in scientific atlases, the compendia that teach practitioners what is worth looking at and how to look at it. Galison and Daston use atlas images to uncover a hidden history of scientific objectivity and its rivals. Whether an atlas maker idealizes an image to capture the essentials in the name of truth-to-nature or refuses to erase even the most incidental detail in the name of objectivity or highlights patterns in the name of trained judgment is a...

  6. Engineering Ethics Education : Its Necessity, Objectives, Methods, Current State, and Challenges

    Science.gov (United States)

    Fudano, Jun

    The importance of engineering ethics education has become widely recognized in the industrialized countries including Japan. This paper examines the background against which engineering ethics education is required, and reviews its objectives, methods, and challenges, as well as its current state. In pointing out important issues associated with the apparent acceptance and quantitative development of ethics education, especially after the establishment of the Japan Accreditation Board for Engineering Education in 1999, the author stresses that the most serious problem is the lack of common understanding on the objectives of engineering ethics education. As a strategy to improve the situation, the so-called “Ethics-across-the-Curriculum” approach is introduced. The author also claims that business/organization ethics which is consistent with engineering ethics should be promoted in Japan.

  7. The ambiguous and bewitching power of knowledge, skills and attitudes leads to confusing statements of learning objectives.

    Science.gov (United States)

    Guilbert, J-J

    2002-01-01

    The words "knowledge", "skills" and "attitudes" are given different meanings by health personnel when discussing educational issues. Ambiguity is known as a handicap to efficient communication. In the design of a curriculum the quality of the definition of learning objectives plays a fundamental role. If learning objectives lack clarity, learners and teachers will face operational difficulties. As Robert Mager said, "If you are not certain of where you are going you may very well end up somewhere else and not even know it". Knowledge is not only memory of facts but what you do with it. The complexity of human behaviour should not be underestimated. This is why educational objectives need active non-ambiguous verbs in order to achieve better communication between teachers and learners and to assess that complexity. This is why I suggest using the expression intellectual skill (or competence) as meaning "a rational decision or act". Sensomotor skill (or competence) would replace "skills" as presently used and cover only "acts which require a neuromuscular coordination". Interpersonal communication skill (or competence) would replace "attitude(s)" and be limited to "verbal and non-verbal relation between persons". As the level of validity of assessment of learners' competencies is linked to the clarity of learning objectives, it is hoped that the above suggestions will raise the overall level of validity of the evaluation system. This is why it is important that everybody understands, in the same manner, the meaning of a learning objective. It will help learners to focus their learning efforts on the right target. It will help teachers to ensure the relevance to health needs of their teaching and the validity of assessment instruments. In both cases it will be beneficial to the health of the population.

  8. An Official American Thoracic Society Research Statement : Current Challenges Facing Research and Therapeutic Advances in Airway Remodeling

    NARCIS (Netherlands)

    Prakash, Y S; Halayko, Andrew J; Gosens, Reinoud; Panettieri Jr., Reynold A; Camoretti-Mercado, Blanca; Penn, Raymond B; Burgess, Janette K

    2017-01-01

    BACKGROUND: Airway remodeling (AR) is a prominent feature of asthma and other obstructive lung diseases that is minimally affected by current treatments. The goals of this Official American Thoracic Society (ATS) Research Statement are to discuss the scientific, technological, economic, and

  9. Fiscal Year 2015 U.S. Government Financial Statements: Need to Address the Governments Remaining Financial Management Challenges and Long Term Fiscal Path

    Science.gov (United States)

    2016-04-06

    consolidated financial statements (governmentwide financial statements ). Unless these...the U.S. government’s fiscal year 2015 consolidated financial statements (governmentwide financial statements ), which is included in the Financial ...Processes Used to Prepare the U.S. Consolidated Financial Statements , GAO-15-630 (Washington, D.C.: July 30, 2015). A detailed discussion of

  10. From Subjective Trust to Objective Trustworthiness in On-line Social Networks: Overview and Challenges

    Directory of Open Access Journals (Sweden)

    David Zejda

    2010-04-01

    Full Text Available Nowadays dozens of people share their content in the current Web 2.0 space, talk with friends in social networking sites such as Facebook and live on the Net in many other ways. They do all this quite naturally, forgetting the healthy cautiousness sometimes. In real life we rely on trusted people. Do we know how to reflect real-world trust mechanisms into on-line social software? In the article we focused to bring overview on state of the art in main ideas behind a trust processing in online social networking systems. What are common sources of subjective trust, how the trust emerges and what are the sources of trust dynamics? How can be trust captured into the systems, how can be explicit trust processed to infer indirect trust, the trust between users who do not know each other? And what are the ways to infer objective metrics of trust, the reputation or trustworthiness? Finally, we point out selected challenges related to the trust in current highly dynamic social networks.

  11. Corporate Information Management Financial Statements

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1995-01-01

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

  12. An objective approach for Burkholderia pseudomallei strain selection as challenge material for medical countermeasures efficacy testing

    Directory of Open Access Journals (Sweden)

    Kristopher E. Van Zandt

    2012-09-01

    Full Text Available Burkholderia pseudomallei is the causative agent of melioidosis, a rare disease of biodefense concern with high mortality and extreme difficulty in treatment. No human vaccines are available that protect against B. pseudomallei infection, and with the current limitations of antibiotic treatment, the development of new preventative and therapeutic interventions is crucial. Although clinical trials could be used to test the efficacy of new medical countermeasures (MCMs, the high mortality rates associated with melioidosis raises significant ethical issues concerning treating individuals with new compounds with unknown efficacies. The US Food and Drug Administration (FDA has formulated a set of guidelines for the licensure of new MCMs to treat diseases in which it would be unethical to test the efficacy of these drugs in humans. The FDA Animal Rule 21 CFR 314 calls for consistent, well-characterized B. pseudomallei strains to be used as challenge material in animal models. In order to facilitate the efficacy testing of new MCMs for melioidosis using animal models, we intend to develop a well-characterized panel of strains for use. This panel will comprise of strains that were isolated from human cases, have a low passage history, are virulent in animal models, and are well characterized phenotypically and genotypically. We have reviewed published and unpublished data on various B. pseudomallei strains to establish an objective method for selecting the strains to be included in the panel of B. pseudomallei strains with attention to five categories: animal infection models, genetic characterization, clinical and passage history, and availability of the strain to the research community. We identified 109 strains with data in at least one of the five categories, scored each strain based on the gathered data and identified 6 strains as candidate for a B. pseudomallei strain panel.

  13. An objective approach for Burkholderia pseudomallei strain selection as challenge material for medical countermeasures efficacy testing.

    Science.gov (United States)

    Van Zandt, Kristopher E; Tuanyok, Apichai; Keim, Paul S; Warren, Richard L; Gelhaus, H Carl

    2012-01-01

    Burkholderia pseudomallei is the causative agent of melioidosis, a rare disease of biodefense concern with high mortality and extreme difficulty in treatment. No human vaccines are available that protect against B. pseudomallei infection, and with the current limitations of antibiotic treatment, the development of new preventative and therapeutic interventions is crucial. Although clinical trials could be used to test the efficacy of new medical countermeasures (MCMs), the high mortality rates associated with melioidosis raises significant ethical issues concerning treating individuals with new compounds with unknown efficacies. The US Food and Drug Administration (FDA) has formulated a set of guidelines for the licensure of new MCMs to treat diseases in which it would be unethical to test the efficacy of these drugs in humans. The FDA "Animal Rule" 21 CFR 314 calls for consistent, well-characterized B. pseudomallei strains to be used as challenge material in animal models. In order to facilitate the efficacy testing of new MCMs for melioidosis using animal models, we intend to develop a well-characterized panel of strains for use. This panel will comprise of strains that were isolated from human cases, have a low passage history, are virulent in animal models, and are well-characterized phenotypically and genotypically. We have reviewed published and unpublished data on various B. pseudomallei strains to establish an objective method for selecting the strains to be included in the panel of B. pseudomallei strains with attention to five categories: animal infection models, genetic characterization, clinical and passage history, and availability of the strain to the research community. We identified 109 strains with data in at least one of the five categories, scored each strain based on the gathered data and identified six strains as candidate for a B. pseudomallei strain panel.

  14. 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…

  15. Challenges in reporting on predetermined objectives to the Auditor-General: The case of Limpopo provincial departments

    OpenAIRE

    Melvin Diedericks

    2017-01-01

    Limpopo provincial departments like all other South African government departments are required to report on performance against predetermined objectives in terms of Section 40 of the Public Finance Management Act 1 of 1999, read in conjunction with Section 5.1.1 of the Treasury Regulations. The purpose of this article is to report on a study that was undertaken to establish the challenges faced by the Limpopo provincial departments in reporting on performance against predetermined objectives...

  16. 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...

  17. 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.

  18. AI Reloaded: Objectives, Potentials, and Challenges of the Novel Field of Brain-Like Artificial Intelligence

    Directory of Open Access Journals (Sweden)

    Rosemarie Velik

    2012-11-01

    Full Text Available The general objective of Artificial Intelligence (AI is to make machines – particularly computers – do things that require intelligence when done by humans. In the last 60 years, AI has significantly progressed and today forms an important part of industry and technology. However, despite the many successes, fundamental questions concerning the creation of human-level intelligence in machines still remain open and will probably not be answerable when continuing on the current, mainly mathematic-algorithmically-guided path of AI. With the novel discipline of
    Brain-Like Artificial Intelligence, one potential way out of this dilemma has been suggested. Brain-Like AI aims at analyzing and deciphering the working mechanisms of the brain and translating this knowledge into implementable AI architectures with the objective to develop in this way more efficient, flexible, and capable technical systems This article aims at giving a review about this young and still heterogeneous and dynamic research field.

  19. Audit of Provisions and Value Adjustments – a Very Important Objective for the Assessment of Information Comprised in the Financial Statements

    Directory of Open Access Journals (Sweden)

    Cristina IOVU

    2017-04-01

    Full Text Available Any type of entity must show in its financial statements information regarding its significant estimations concerning the future periods and other important sources of uncertainty at the date at which the financial statements are drafted, which presents an increased risk of generating an adjustment of the accounting value of the assets and debts in the future fiscal year. This information must include the nature of the estimations and their accounting value at the date of the balance sheet. The auditing of the financial statements in which accounting estimations are presented frame a high risk of significant distortion. Because of this, the auditor must obtain sufficient audit evidence which would certify if these estimations are reasonable, respectively if the data on which the estimations are based upon are accurate, complete and relevant, and the procedures and methods used for the development of the estimations are adequate for the balance sheet structures to which they apply. The development of provisions, as a manner to reflect uncertainties within the accounting system, contributes to the accurate representation of the company’s financial position. Such uncertainties are acknowledged through the presentation of their nature and value, but also through the exercising of prudence for the development of the financial statements. Prudence implies the identification of those accounting estimations, associated to the given uncertainties conditions, which would not over-evaluate the assets and the incomes, and the debts and expenses would not be under-evaluated. Exercising prudence should not allow, for instance, the accumulation of excessive provisions, the deliberate under-evaluation of assets and incomes, nor the deliberate over-evaluation of debts or expenses. This requirement is imperative, due to the fact that investors substantiate their economic decisions starting from the analysis of the financial statements, as accurate image of the

  20. The Challenges Facing the Multilateral Trading System in Addressing Global Public Policy Objectives

    Directory of Open Access Journals (Sweden)

    Christophe Bellmann

    2013-02-01

    Full Text Available Despite a record-breaking 14.5 per cent increase in world merchandise exports, the effects of the financial crisis and global recession are still hampering faster economic recovery. Relatively high oil prices combined with persistent unemployment and measures designed to reduce budget deficits have undermined short-term growth prospects. While South–South trade continues to explode, trade imbalances – i.e. the gap between exports and imports – widened in 2010 compared to 2009 (though smaller than pre-crisis levels. Meanwhile, trade negotiations under the Doha Round have reached an impasse, generating uncertainties about the future of the World Trade Organization (WTO as a negotiating forum. Under these circumstances, should the system rethink its decision-making process founded upon the predominance of member states, the principle of consensus and the notion of single undertaking, as some critics have suggested? And, if so, how could such a reform agenda be initiated at the WTO? Moreover, beyond the negotiating function of the WTO, the paralysis of the system also raises urgent questions about the ability of the system to respond to pressing challenges of our times, such as trade and climate change, or food security and price volatility.

  1. The challenge of reconciling development objectives in the context of demographic change

    Directory of Open Access Journals (Sweden)

    John Provo

    2011-04-01

    Full Text Available This paper considers whether the US Appalachian Regional Commission (ARC Asset-Based Development Initiative (ABDI reconciles economic development objectives in communities experiencing demographic change. Through a case study approach utilizing key informant interviews in Southwest Virginia communities and a review of ARC-funded projects, the authors consider two main questions. Did community leadership change or adapt to the program? Were new projects demonstrably different in objectives, content, or outcomes than past projects? Economic and demographic similarities between Alpine and Appalachian communities, particularly in the role of in-migrants, suggest that this study’s findings will be relevant for other mountain regions and could contribute to a conversation among international scholars of mountain development.Cet article cherche à déterminer si l’initiative de développement basé sur les ressources (ABDI, Asset-Based Development Initiative de la Commission régionale des Appalaches (ARC, Appalachian Regional Commission aux États-Unis réconcilie les objectifs de développement économique dans les communautés qui présentent un changement démographique. À travers des études de cas reposant sur des entretiens informatifs clés menés dans les communautés de la Virginie Occidentale et un examen de projets financés par l’ARC, les auteurs tentent de répondre à deux questions fondamentales : « Le leadership communautaire a-t-il évolué et s’est-il adapté au programme ? » et « Les nouveaux projets différaient-ils clairement, en termes d’objectifs, de contenu ou de résultats, des projets antérieurs ? ». Les similitudes économiques et démographiques entre les communautés alpines et appalachiennes, notamment en ce qui concerne le rôle des immigrants, suggèrent que les conclusions de cette étude seront pertinentes pour d’autres régions de montagnes et pourraient contribuer à un débat entre sp

  2. The challenge of objective scar colour assessment in a clinical setting: using digital photography.

    Science.gov (United States)

    Anderson, J C; Hallam, M-J; Nduka, C; Osorio, D

    2015-08-01

    Scar assessment in the clinical setting is typically impeded by a lack of quantitative data and most systems rely on subjective rating scales which are user dependant and show considerable variability between raters. The growing use of digital photography in medicine suggests a more objective approach to scar evaluation. Our objective was to determine if cameras could be of practical use for measuring colour in a clinical setting. The measurement of colour and reflectance spectra in photographs faces two difficulties: firstly the effects of variable illumination spectra, and secondly to recover accurate colour and spectral information from the sparse red, green and blue (RGB) camera signals. As a result the colour rendition is often inaccurate, and spectral information is lost. To deal with variable illumination and other factors that systematically affect all reflectance spectra ColourWorker (a method for image-based colour measurement implemented in software) calibrates the spectral responses of the camera's RGB sensors using a colour standard in the image. To make best use of the calibrated signals, it takes advantage of the fact that although a given RGB signal can be caused by an infinite number of spectra, most natural reflectance spectra vary smoothly and have predictable forms. This means given a set of examples of spectra produced by the materials of interest, it is possible to estimate the specific spectrum that produced a given RGB signal once corrected for the illumination. We describe a method for recovering spectral and chromatic information relating to surface reflectance from ordinary digital images and apply this to analyse photographs of surgical scars, taken as part of a clinical trial, in an attempt to better quantify clinical scar assessment. It should be noted the pre-existing trial protocol did not allow for a comprehensive evaluation of the accuracy of the method which would require the spectrophotometric measurement of skin regions

  3. Annual report 2000 of the German Commission on Radiological Protection (SSK). With explanations on the objectives, functions, and history of the SSK, complete lists of recommendations, statements, and publications. With a CD ROM containing full texts of recommendations and statements of the SSK on the Internet

    International Nuclear Information System (INIS)

    2001-01-01

    The report begins with an introduction explaining the objectives, functions and composition of the SSK. Then the main areas and aspects of work in 2000 are addressed and the reports, recommendations or statements prepared by the six committees of the SSK are presented. The areas of work of the six committees are: radiation protection and health physics, radiological protection in health care, radioecology, radiological engineering, emergency preparedness, and non-ionizing radiation. (orig./CB) [de

  4. Challenges in reporting on predetermined objectives to the Auditor-General: The case of Limpopo provincial departments

    Directory of Open Access Journals (Sweden)

    Melvin Diedericks

    2017-04-01

    Full Text Available Limpopo provincial departments like all other South African government departments are required to report on performance against predetermined objectives in terms of Section 40 of the Public Finance Management Act 1 of 1999, read in conjunction with Section 5.1.1 of the Treasury Regulations. The purpose of this article is to report on a study that was undertaken to establish the challenges faced by the Limpopo provincial departments in reporting on performance against predetermined objectives to the Auditor-General (AG. Reporting on predetermined objectives has been a challenge over the past financial years and this is evident in the AG’s reports, in which Limpopo provincial departments continued to receive qualified audit reports. The literature review carried out for purposes of this study revealed that performance management is fundamental to enhancing organisational performance. A qualitative research design was used to collect and analyse data. Key findings of the study included that management should prioritise strategic planning, performance reporting, monitoring and evaluation to enable it to be in a position to make a determination as to whether what was planned by the department was actually realised. It is also of paramount importance that performance reporting is highly prioritised at strategic, tactical and operational management meetings to ensure more effective and efficient organisational performance.

  5. Statement to International Conference on Fast Reactors and Related Fuel Cycles: Challenges and Opportunities, 7 December 2009, Kyoto, Japan

    International Nuclear Information System (INIS)

    Amano, Yukiya

    2009-01-01

    Full text: Distinguished Guests, Ladies and Gentlemen, It is my honour to address participants at this opening session of the International Conference on Fast Reactors and Related Fuel Cycles: Challenges and Opportunities, organized by the IAEA and hosted by the Japan Atomic Energy Agency. Fast reactor technology has the potential to ensure that energy resources which would last hundreds of years with the technology we are using today will actually last several thousand years. In other words it can withstand enormous increases in demand. This innovative technology also reduces the risk to the environment and helps to limit the burden that will be placed on future generations in the form of waste products. The coming year will be an exciting one for the development of fast-spectrum nuclear reactors. We expect to reach many important milestones: - the first criticality of the China Experimental Fast Reactor; - the restart of the Monju prototype fast reactor in Japan; and - the new insights we will gain through the end-of-life studies at the Phenix reactor in France. In the near future, new fast reactors will be commissioned: the 500MW(e) Prototype Fast Breeder Reactor in India, the first in a series of five of the same type, and the BN-800 reactor in the Russian Federation. Moreover, France, Japan, India, China and the Republic of Korea are preparing advanced prototypes, demonstration or commercial reactors for the 2020-2030 period. Nuclear power is set to be an increasingly important part of the global energy mix in the coming decades as demand for energy grows. Scores of countries in both the developed and developing world have told the IAEA that they are interested in introducing nuclear power. The 30 countries which already have nuclear power reactors are set to build more. This trend is likely to be accompanied by accelerated deployment of fast reactors. Continued advances in research and technology development are necessary to ensure improved economics and

  6. The nuclear fuel cycle: Issues and challenges. Introductory statement to the Scientific Forum. 21 September 2004, Vienna, Austria

    International Nuclear Information System (INIS)

    ElBaradei, M.

    2004-01-01

    The Director General remarked that in planning this year's Forum, three emerging trends were considered: first, the increasing recognition of the role of energy in sustainable development, and the rise in global electricity demand; second, the steadily growing awareness of the contribution that nuclear power is making to greenhouse gas mitigation strategies in some countries; and third, the increasing reliance placed on peaceful nuclear applications in the medical, agricultural and industrial sectors in which research reactors play a vital role.The resulting Forum agenda is focused on a number of particular aspects of the nuclear fuel cycle: advanced fuel cycle and reactor concepts; waste and spent fuel management issues; and topics related to the research reactor fuel cycle. Advanced Fuel Cycle and Reactor Concepts Civilian nuclear power now has more than half a century of experience more than 11 000 reactor-years. For a large segment of the first generation of power reactors, we are reaching the stage where choices must be made between retiring these facilities or extending their licensed lifetimes. At the same time, new advanced and innovative fuel cycles and reactor designs are being explored not only to replace the plants being retired, but also to support the expansion of nuclear power in response to growing global energy needs. Advanced fuel cycles, both 'once-through and 'closed', are being developed with a number of technical objectives, including: more efficient utilization of fissile and fertile materials; enhanced proliferation resistance through, inter alia, passive control of nuclear materials using new fuel types and configurations; greater reliance on passive safety features; and technology advances to mitigate the volume and radio-toxicity of high level and long lived wastes. These technical innovations will need to be complemented by new approaches to relevant policy and institutional issues for example, through increased harmonization of

  7. 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...

  8. 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.

  9. The unexpected challenges of using energy intensity as a policy objective: Examining the debate over the APEC energy intensity goal

    International Nuclear Information System (INIS)

    Samuelson, Ralph D.

    2014-01-01

    Aims: Energy intensity (energy demand per unit of economic output) is one of the most widely used indicators of energy efficiency in energy policy discussions. Yet its application in real-world policymaking can be surprisingly problematical. This paper aims to provide guidance to governments and organizations considering using energy intensity as a policy objective. Scope: In 2007 the APEC community adopted, then in 2011 revised, an APEC region-wide energy intensity improvement goal. This paper presents a case study of that experience, focusing on three key ‘lessons learned’. These lessons are not original findings. However, none of them have received the recognition they deserve, and consequently, they came as a surprise to many of those involved in APEC's policy discussions. Conclusions: The three lessons are as follows: (1) Energy intensity improvement is happening surprisingly quickly, but not quickly enough to meet the world's energy challenges. (2) It is difficult to find a definition of energy intensity that can make it suitable for use as an indicator of regional energy efficiency. (3) Whether the GDP's of individual economies are converted to common currency using market exchange rates or purchasing power parity (PPP) can dramatically change regional energy intensity improvement calculations. - Highlights: • APEC adopted, then subsequently revised, an energy intensity reduction goal. • This is a case study of APEC's use of energy intensity as a policy objective. • Energy intensity is declining more rapidly than many policymakers realized. • The definition of energy intensity adopted can dramatically change the incentives. • Currency conversion methodologies can dramatically change the calculations

  10. 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

  11. Challenges in reporting on pre-determined objectives to the Auditor-General : the case of Limpopo Provincial Departments / Hilgard Maputle Mawela

    OpenAIRE

    Mawela, Hilgard Maputle

    2015-01-01

    All provincial departments are required to report on pre-determined objectives in terms of Section 40 of the Public Finance Management Act, read in conjunction with Section 5.1.1. of the Treasury Regulations. The purpose of this study was to establish the challenges faced by the Limpopo provincial departments in reporting pre-determined objectives to the Auditor-General. Reporting pre-determined objectives has been a challenge over the past financial years and this is evident in the Audito...

  12. 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.

  13. Economic values and corporate financial statements.

    Science.gov (United States)

    Magness, Vanessa

    2003-07-01

    Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain. Furthermore, demand for this sort of information appears small. Some of these issues may be resolved over time. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of "sustainable development," efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.

  14. Decision Point 3 of Statement of Project Objectives (SOPO) “Recovery Act: Development of ITM Oxygen Technology for Integration with Advanced Industrial Systems”

    Energy Technology Data Exchange (ETDEWEB)

    Armstrong, Phillip

    2012-03-01

    Air Products is carrying out a scope of work under Phase 5 of the ITM Oxygen Cooperative Agreement to design, build, and operate a ceramic membrane fabrication facility (the -CerFabII) to enable production of membrane modules to supply a conceptual 2000 ton per day (TPD) ITM Oxygen facility (the -ITM Oxygen Development FacilityII), and to perform supporting development tasks in materials development and engineering development toward industrial, carbon capture and sequestration applications. Air Products is executing this project under the American Recovery and Reinvestment Act (ARRA) with the objective to accelerate the adoption of ITM Oxygen technology to help meet the country’s goals for deploying clean power plants. The objective of this Topical Report is to address the requirements of Decision Point 3 (DP3), which pertains to the status of all Tasks within Phase 5 and most notably the project status of the CerFab (Task 30) prior to authorization of funds for equipment purchase and construction of the facility. The intent of the DP3 is to provide the opportunity for DOE-NETL to review the status of these tasks and to make recommendations on forward project direction, including a recommendation to pass into Budget Period 8. In the area of Materials Development, Air Products has specified a high pressure dilatometer system which will enable measurements of material expansion of ITM ceramic compounds at very high oxygen partial pressures consistent with CCS applications. Under Task 28.2, subcontractor Ceramatec has made significant progress since DP2 in materials selection and process development and improvement for advanced architecture module fabrication. Ceramatec has determined a materials specification, and has selected a process for making the material. Ceramatec has further developed and selected the process for applying the membrane to unsintered advanced architecture wafers with a Two Step process. Ceramatec has built submodules meeting leak rate

  15. 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.

  16. Nano-objects as biomaterials: immense opportunities, significant challenges and the important use of surface analytical methods

    Energy Technology Data Exchange (ETDEWEB)

    Baer, Donald R.; Shutthanandan, Vaithiyalingam

    2017-05-30

    Nano-sized objects are increasingly important as biomaterials and their surfaces play critical roles in determining their beneficial or deleterious behaviors in biological systems. Important characteristics of nanomaterials that impact their application in many areas are described with a strong focus on the importance of particle surfaces and surface characterization. Understanding aspects of the inherent nature of nano-objects and the important role that surfaces play in these applications is a universal need for any research or product development using such materials in biological applications. The role of surface analysis methods in collecting critical information about the nature of particle surfaces and physicochemical properties of nano-objects is described along with the importance of including sample history and analysis results in a record of provenance information regarding specific batches of nano-objects.

  17. 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...

  18. Development of an objective gene expression panel as an alternative to self-reported symptom scores in human influenza challenge trials.

    Science.gov (United States)

    Muller, Julius; Parizotto, Eneida; Antrobus, Richard; Francis, James; Bunce, Campbell; Stranks, Amanda; Nichols, Marshall; McClain, Micah; Hill, Adrian V S; Ramasamy, Adaikalavan; Gilbert, Sarah C

    2017-06-08

    Influenza challenge trials are important for vaccine efficacy testing. Currently, disease severity is determined by self-reported scores to a list of symptoms which can be highly subjective. A more objective measure would allow for improved data analysis. Twenty-one volunteers participated in an influenza challenge trial. We calculated the daily sum of scores (DSS) for a list of 16 influenza symptoms. Whole blood collected at baseline and 24, 48, 72 and 96 h post challenge was profiled on Illumina HT12v4 microarrays. Changes in gene expression most strongly correlated with DSS were selected to train a Random Forest model and tested on two independent test sets consisting of 41 individuals profiled on a different microarray platform and 33 volunteers assayed by qRT-PCR. 1456 probes are significantly associated with DSS at 1% false discovery rate. We selected 19 genes with the largest fold change to train a random forest model. We observed good concordance between predicted and actual scores in the first test set (r = 0.57; RMSE = -16.1%) with the greatest agreement achieved on samples collected approximately 72 h post challenge. Therefore, we assayed samples collected at baseline and 72 h post challenge in the second test set by qRT-PCR and observed good concordance (r = 0.81; RMSE = -36.1%). We developed a 19-gene qRT-PCR panel to predict DSS, validated on two independent datasets. A transcriptomics based panel could provide a more objective measure of symptom scoring in future influenza challenge studies. Trial registration Samples were obtained from a clinical trial with the ClinicalTrials.gov Identifier: NCT02014870, first registered on December 5, 2013.

  19. Presuppositions and the challenge to objectivity in late-modern philosophy of science: causes and possible remedies

    Directory of Open Access Journals (Sweden)

    R. Coletto

    2007-07-01

    Full Text Available The history of late-modern philosophy of science introduces us to a growing emphasis on presuppositions accompanied by a growing relativistic attitude concerning the possibility of scientific objectivity. Aspects of the latter historical developments are traced in some of the most important philosophers of science of the 20th century. An analysis of the possible causes of the phenomenon is also provided. The predominance of the freedom- pole of the humanist ground motive requires a conception of science in which the creative presuppositions of the knowing agent play an increasingly crucial role. Two “remedies” for a more balanced understanding of the role of presuppositions are indicated. The first one has to do with the recognition of a broad variety of ideological standpoints, stemming from different religious commitments. The second one recommends the recognition of the universal order for reality, which implies two consequences. First, our presuppositions do not have the power of determining our scientific observations of reality completely. Second, scientific research does not proceed only according to our presuppositional frameworks but follows a structural order. A few reflections on the nature of scientific objectivity conclude the article.

  20. The challenge of computer mathematics.

    Science.gov (United States)

    Barendregt, Henk; Wiedijk, Freek

    2005-10-15

    Progress in the foundations of mathematics has made it possible to formulate all thinkable mathematical concepts, algorithms and proofs in one language and in an impeccable way. This is not in spite of, but partially based on the famous results of Gödel and Turing. In this way statements are about mathematical objects and algorithms, proofs show the correctness of statements and computations, and computations are dealing with objects and proofs. Interactive computer systems for a full integration of defining, computing and proving are based on this. The human defines concepts, constructs algorithms and provides proofs, while the machine checks that the definitions are well formed and the proofs and computations are correct. Results formalized so far demonstrate the feasibility of this 'computer mathematics'. Also there are very good applications. The challenge is to make the systems more mathematician-friendly, by building libraries and tools. The eventual goal is to help humans to learn, develop, communicate, referee and apply mathematics.

  1. 48 CFR 35.005 - Work statement.

    Science.gov (United States)

    2010-10-01

    .... (b) In basic research the emphasis is on achieving specified objectives and knowledge rather than on... between work statements for fixed-price contracts and cost-reimbursement contracts should be even clearer...

  2. Annual report 1999 of the German Commission on Radiological Protection (SSK), and a survey of the history of the SSK in the past 25 years. With explanations on the objectives, functions, and history of the SKK, complete lists of recommendations, statements, and publications

    International Nuclear Information System (INIS)

    Gumprecht, D.; Heller, H.

    2000-01-01

    The report begins with an introduction explaining the objectives, functions and composition of the SSK. The main areas and aspects of work in 1999 are addressed and the reports, recommendations or statements prepared by the six committees of the SSK are presented. The areas of work of the committees are: radiation protection and health physics, radioecology, radiological protection in health care, radiological engineering, emergency preparedness, and non-ionizing radiation. (orig./CB) [de

  3. EMAS statement: benign accountability or wishful thinking? Insights from the Greek EMAS registry.

    Science.gov (United States)

    Skouloudis, Antonis; Jones, Keith; Sfakianaki, Eleni; Lazoudi, Eugenia; Evangelinos, Konstantinos

    2013-10-15

    Do organizations certified under the Eco-Management and Audit Scheme (EMAS) effectively discharge their environmental accountability through their statements? Is the EMAS statement a step forward for the transparency of environmental management and the empowerment of organizational stakeholders' decision-making? Drawing from the Greek EMAS registry we apply an evaluation method for the completeness and materiality of environmental statements. While the latest version of the EMAS Regulation has introduced a set of forward-looking - yet challenging - improvements, the application of the standard should be closely examined. With this in mind, the key objective of this research note is to provide - from a descriptive standpoint - insights on the content of EMAS-based environmental accountability and a basis for future research as well as fruitful policy debate. Copyright © 2013 Elsevier Ltd. All rights reserved.

  4. Opening Statement - Angel Gurria [International Ministerial Conference on Nuclear Energy in the 21. Century: Addressing Energy Needs and Environmental Challenges, Beijing (China), 20-22 April 2009

    International Nuclear Information System (INIS)

    Gurria, Angel

    2009-01-01

    It is a great honour to open this International Ministerial Conference on Nuclear Energy. It is also a privilege for the OECD Nuclear Energy Agency to co-sponsor this conference. I wish to thank both our hosts, the International Atomic Energy Agency and the Government of China, represented by the Ministry of Industry and Information Technology and the China Atomic Energy Authority, for convening us today to advance on our common goal: to secure clean and peaceful nuclear power for the 21st century. The global crisis has exposed not only the paramount challenges of today?s global economy and the remarkable level of interdependence among our nations. It has also confronted us with our duty to define the kind of global economy we need for tomorrow. It is our responsibility to devise sound policies for a stronger, cleaner and fairer global economy. Clean and affordable energy, including access to safe and secure nuclear power, should be a central element of our efforts. This is essential not only for a sustainable economy, but also for the future of our planet. The crisis has prompted us to act immediately and in concert. Take the example of our hosts, the Government of China. In the face of the economic slowdown, they responded rapidly and in a comprehensive fashion. Importantly, they increased government spending, and stimulated domestic demand, and are looking into effective ways to enhance social policies. The turmoil showed that China and all of us need to be more involved in international economic cooperation. We are profoundly affected by the policies implemented by each of our countries. There is no better example than energy to illustrate our interdependence. Holding this meeting in Beijing shows the importance China places on international cooperation and recognizes the role China could play in designing clean and safe energy solutions for the future. For me, coming to Beijing is also an opportunity to stress the high significance of the OECD partnership with

  5. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

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

  6. Closing Statement

    International Nuclear Information System (INIS)

    Varjoranta, T.

    2015-01-01

    processes determines the degree to which a business is able to deliver what it wants to achieve. Devising a strategy that is realistic, flexible and widely understood; Ensuring that implementation is carried out, kept on course and implementers are held to account; and that the people involved are properly trained, motivated and work well as a team. I believe that this symposium has served the purpose of forging some new linkages as well as strengthening existing ones. I very much hope that these will now be developed in the months and years ahead to the benefit of safeguards around the world. Having listened to the debates myself, and having heard feedback from the sessions I could not attend, I know we have achieved our objectives. (author)

  7. Methods and Processes of Developing the Strengthening the Reporting of Observational Studies in Epidemiology—Veterinary (STROBE-Vet) Statement

    DEFF Research Database (Denmark)

    Sargeant, J. M.; O'Connor, A. M.; Dohoo, I. R.

    2016-01-01

    Reporting of observational studies in veterinary research presents challenges that often are not addressed in published reporting guidelines. Our objective was to develop an extension of the STROBE (Strengthening the Reporting of Observational Studies in Epidemiology) statement that addresses...... unique reporting requirements for observational studies in veterinary medicine related to health, production, welfare, and food safety. We conducted a consensus meeting with 17 experts in Mississauga, Canada. Experts completed a premeeting survey about whether items in the STROBE statement should...... should improve reporting of observational studies in veterinary research by recognizing unique features of observational studies involving food-producing and companion animals, products of animal origin, aquaculture, and wildlife....

  8. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

    OpenAIRE

    Attila Tamas Szora; Iulian Bogdan Dobra

    2010-01-01

    The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory notes to the consolidatedfinancial statements, especially regarding to the revaluation basis of the assets. The study seeks todetermine if the accounting diversity influences the work of the financial auditor. The resultsindicate that the two...

  9. 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

  10. Potential steam generator tube rupture in the presence of severe accident thermal challenge and tube flaws due to foreign object wear

    International Nuclear Information System (INIS)

    Liao, Y.; Guentay, S.

    2009-01-01

    This study develops a methodology to assess the probability for the degraded PWR steam generator to rupture first in the reactor coolant pressure boundary, under severe accident conditions with counter-current natural circulating high temperature gas in the hot leg and SG tubes. The considered SG tube flaws are caused by foreign object wear, which in recent years has emerged as a major inservice degradation mechanism for the new generation tubing materials. The first step develops the statistical distributions for the flaw frequency, size, and the flaw location with respect to the tube length and the tube's tubesheet position, based on data of hundreds of flaws reported in numerous SG inservice inspection reports. The next step performs thermal-hydraulic analysis using the MELCOR code and recent CFD findings to predict the thermal challenge to the degraded tubes and the tube-to-tube difference in thermal response at the SG entrance. The final step applies the creep rupture models in the Monte Carlo random walk to test the potential for the degraded SG to rupture before the surge line. The mean and range of the SG tube rupture probability can be applied to estimate large early release frequency in probabilistic safety assessment.

  11. A Logical Approach to the Statement of Cash Flows

    Science.gov (United States)

    Petro, Fred; Gean, Farrell

    2014-01-01

    Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…

  12. 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.

  13. Novos objetos e novos desafios para a antropologia da saúde na contemporaneidade New objects and new challenges for medical anthropology nowadays

    Directory of Open Access Journals (Sweden)

    Jorge Alberto Bernstein Iriart

    2011-12-01

    Full Text Available O objetivo deste artigo é tecer uma reflexão sobre os objetos emergentes e os desafios teórico-metodológicos e éticos que se apresentam para a antropologia da saúde na contemporaneidade, abordando dois temas em particular: os desafios suscitados pelos avanços da biologia molecular, biotecnologias e medicina preditiva, e a análise da saúde e da doença no contexto de globalização. A antropologia da saúde nos parece chamada a se expandir nos próximos anos em redes temáticas ao redor desses dois grandes eixos centrais: por um lado, as novas definições da doença e da saúde associadas aos avanços das ciências da vida e a forma como o corpo humano é construído, transformado e redefinido como locus da gestão do risco e da incerteza; por outro, o contexto cada vez mais complexo, globalizado e desigual em que estamos vivendo tornam necessária uma abordagem antropológica igualmente mais global, no qual o processo saúde-doença deve ser analisado, cada vez mais dentro de um conjunto complexo de políticas econômicas, de relações internacionais e de mobilidade de populações, através de novas abordagens de pesquisa de natureza transdisciplinar.This paper aims to reflect on the emerging objects and theoretical, methodological and ethical challenges in contemporary medical anthropology, addressing two issues in particular: the challenged placed by advances in molecular biology, bio-technologies and predictive medicine, and the analysis of health and illness in the context of globalization. Medical anthropology seems to expand in the coming years in thematic networks around these two major centers: on the one hand, the new definitions of disease and health associated with advances in life sciences and how the human body is built, transformed and redefined as the locus of management of risk and uncertainty; on the other, an increasingly complex, globalized and unequal context we are living in make a more global anthropological

  14. 2007 Posture Statement, Army Reserve: An Operational Force

    National Research Council Canada - National Science Library

    Stultz, Jack C

    2007-01-01

    The 2007 Army Reserve Posture Statement describes how the Army Reserve continues to transform from a strategic reserve to an operational force, meeting today's challenges as it better prepares for future uncertainties...

  15. 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

  16. Accounting Treatment for Separate and Consolidated Financial Statements

    Directory of Open Access Journals (Sweden)

    Iuliana Oana Mihai

    2015-09-01

    Full Text Available The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements.

  17. Objetividade e subjetividade no estudo das religiões: desafios do trabalho de campo / Objectivity and subjectivity in the study of religions: challenges of the fieldwork

    Directory of Open Access Journals (Sweden)

    Silas Guerriero

    2010-01-01

    Full Text Available Uma grande parte dos pós-graduandos em ciências da religião no Brasil são nativos. Alguns, inclusive, são fiéis de diferentes denominações religiosas. Para eles, analisar os dogmas de sua própria religião é um desafio. O texto analisa os problemas resultantes do trabalho de campo na religião considerando os embates do contato entre o pesquisador e o grupo avaliado. As ciências humanas foram se distanciando de uma perspectiva objetiva e reconhecem agora o papel da subjetividade. Na nossa área específica, não só o investigador tem suas próprias convicções religiosas, mas também o grupo estudado tem sua própria opinião sobre a sua religião, sobre a religião do outro, e também sobre o que eles acham que poderia ser a religião a ser seguida pelo cientista. Nossos nativos não são ingênuos espectadores, nem são meras subjetividades; nem são meros sujeitos passivos, destituídos de pensamento autônomo; nem são projeções de nossas próprias mentes. / A great part of the postgraduate students of religious studies in Brazil are natives. Some are even activists of different religious denominations. For them, it is a challenge to analyze the dogmas of their own religion. The text analyzes the problems resulting from the fieldwork in religion considering the disputes between the researcher and the evaluated group. Human Sciences have gradually drawn away from an objective perspective and now recognize the role of subjectivity. In our particular field of study, not only does the investigator have his own religious convictions, but also the studied group has its own opinion about their religion, about the other’s religion, and also about what they think the religion followed by the scientist should be. Our natives are not naïve spectators, nor are they mere subjectivities; nor mere passive subjects deprived of autonomous thought; nor projections of our own minds.

  18. Defense Homeowners Assistance Fund Financial Statements For FY 1992

    National Research Council Canada - National Science Library

    Hendricks, Nancy

    1993-01-01

    The primary objective of the audit was to determine whether the Fund's FY 1992 financial statements were presented fairly in accordance with generally accepted accounting principles for Federal entities...

  19. Joint Logistics Systems Center's Financial Statements for FY 1993

    National Research Council Canada - National Science Library

    Young, Shelton

    1994-01-01

    The initial audit objectives were to determine whether the FY 1993 financial statements for the JLSC were presented fairly in accordance with generally accepted accounting principles for Federal agencies...

  20. Foreign Military Loan Liquidating Account Financial Statements for FY 1992

    National Research Council Canada - National Science Library

    Hendricks, Nancy

    1993-01-01

    The overall objective of the audit was to determine whether the FMLLA financial statements for FY 1992 are presented fairly in accordance with generally accepted accounting principles as implemented...

  1. 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...

  2. Object and Objective Lost?

    DEFF Research Database (Denmark)

    Lopdrup-Hjorth, Thomas

    2015-01-01

    This paper explores the erosion and problematization of ‘the organization’ as a demarcated entity. Utilizing Foucault's reflections on ‘state-phobia’ as a source of inspiration, I show how an organization-phobia has gained a hold within Organization Theory (OT). By attending to the history...... of this organization-phobia, the paper argues that OT has become increasingly incapable of speaking about its core object. I show how organizations went from being conceptualized as entities of major importance to becoming theoretically deconstructed and associated with all kinds of ills. Through this history......, organizations as distinct entities have been rendered so problematic that they have gradually come to be removed from the center of OT. The costs of this have been rather significant. Besides undermining the grounds that gave OT intellectual credibility and legitimacy to begin with, the organization-phobia...

  3. Advance statements in the new Victorian Mental Health Act.

    Science.gov (United States)

    Saraf, Sudeep

    2015-06-01

    There is growing recognition of the utility of advance statements in the area of mental health. The definition of advance statements and procedure for making and varying advance statements under the Victorian legislation is described. The implications for psychiatrists, mental health tribunals and the process should the psychiatrist vary their decision from that made in the advance statement are discussed. Advance statements being enshrined in legislation is another step in the direction of recovery-oriented service provision for persons with mental illness. The challenge for services will be to develop systems and processes that promote increased uptake of these instruments to empower persons with mental illness to participate in their treatment. © The Royal Australian and New Zealand College of Psychiatrists 2015.

  4. 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...

  5. 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...

  6. 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)

  7. Understanding financial statements.

    Science.gov (United States)

    Tarantino, D P

    2001-01-01

    In his premier column for The Physician Executive, David Tarantino takes a look at those critical "financials" that can make or break a business. If you're considering a career move, you need to know the financial condition of future employers. Learn how to read the statements and glean valuable information from the numbers.

  8. Sustainability Statement and Policy

    Science.gov (United States)

    Journal of Education for Sustainable Development, 2009

    2009-01-01

    This article presents nine resources that focus on environmental education and sustainability. These include: (1) "Sustainability Statement and Policy," Dalhousie University, Nova Scotia, Canada, 2009, which is available at http://office.sustainability.dal.ca/Governance; (2) "Climate Literacy: The Essential Principles of Climate…

  9. European Respiratory Society statement

    DEFF Research Database (Denmark)

    Miravitlles, Marc; Dirksen, Asger; Ferrarotti, Ilaria

    2017-01-01

    lung disease. A large proportion of individuals affected remain undiagnosed and therefore without access to appropriate care and treatment.The most recent international statement on AATD was published by the American Thoracic Society and the European Respiratory Society in 2003. Since then there has...

  10. Statement on Plagiarism

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 13; Issue 5. Statement on Plagiarism. S Mahadevan N Mukunda. Editorial Volume 13 Issue 5 May 2008 pp 403-404. Fulltext. Click here to view fulltext PDF. Permanent link: https://www.ias.ac.in/article/fulltext/reso/013/05/0403-0404. Author Affiliations.

  11. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

    This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

  12. Consolidated financial statements

    OpenAIRE

    Blaha, Miroslav

    2010-01-01

    This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.

  13. Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

    OpenAIRE

    Zita Drábková

    2015-01-01

    The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper an...

  14. 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 ...

  15. The Objective of Financial Reporting.

    Science.gov (United States)

    Schermann, Kenneth R.

    1986-01-01

    Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…

  16. Multi-objective compared to single-objective optimization with application to model validation and uncertainty quantification

    Energy Technology Data Exchange (ETDEWEB)

    Schulze-Riegert, R.; Krosche, M.; Stekolschikov, K. [Scandpower Petroleum Technology GmbH, Hamburg (Germany); Fahimuddin, A. [Technische Univ. Braunschweig (Germany)

    2007-09-13

    History Matching in Reservoir Simulation, well location and production optimization etc. is generally a multi-objective optimization problem. The problem statement of history matching for a realistic field case includes many field and well measurements in time and type, e.g. pressure measurements, fluid rates, events such as water and gas break-throughs, etc. Uncertainty parameters modified as part of the history matching process have varying impact on the improvement of the match criteria. Competing match criteria often reduce the likelihood of finding an acceptable history match. It is an engineering challenge in manual history matching processes to identify competing objectives and to implement the changes required in the simulation model. In production optimization or scenario optimization the focus on one key optimization criterion such as NPV limits the identification of alternatives and potential opportunities, since multiple objectives are summarized in a predefined global objective formulation. Previous works primarily focus on a specific optimization method. Few works actually concentrate on the objective formulation and multi-objective optimization schemes have not yet been applied to reservoir simulations. This paper presents a multi-objective optimization approach applicable to reservoir simulation. It addresses the problem of multi-objective criteria in a history matching study and presents analysis techniques identifying competing match criteria. A Pareto-Optimizer is discussed and the implementation of that multi-objective optimization scheme is applied to a case study. Results are compared to a single-objective optimization method. (orig.)

  17. Translation of Financial Statements

    OpenAIRE

    Dalthan Simas; Otavio De Medeiros

    2005-01-01

    This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g. the Temporal and the Closing- rate Methods, as far as those methods are embodied in accounting standards which have been either recommended or adopted by countries such as the UK and US. We conclude that with regard to changing prices, General Price L...

  18. Python Switch Statement

    Directory of Open Access Journals (Sweden)

    2008-06-01

    Full Text Available The Python programming language does not have a built in switch/case control structure as found in many other high level programming languages. It is thought by some that this is a deficiency in the language, and the control structure should be added. This paper demonstrates that not only is the control structure not needed, but that the methods available in Python are more expressive than built in case statements in other high level languages.

  19. Challenges in Evaluating the Severity of Fibropapillomatosis: A Proposal for Objective Index and Score System for Green Sea Turtles (Chelonia mydas) in Brazil.

    Science.gov (United States)

    Rossi, Silmara; Sánchez-Sarmiento, Angélica María; Vanstreels, Ralph Eric Thijl; Dos Santos, Robson Guimarães; Prioste, Fabiola Eloisa Setim; Gattamorta, Marco Aurélio; Grisi-Filho, José Henrique Hildebrand; Matushima, Eliana Reiko

    2016-01-01

    Fibropapillomatosis (FP) is a neoplastic disease that affects marine turtles worldwide, especially green sea turtles (Chelonia mydas). FP tumors can develop on the body surface of marine turtles and also internally in the oral cavity and viscera. Depending on their quantity, size and anatomical distribution, these tumors can interfere with hydrodynamics and the ability to feed, hence scoring systems have been proposed in an attempt to quantify the clinical manifestation of FP. In order to establish a new scoring system adapted to geographic regions, we examined 214 juvenile green sea turtles with FP caught or rescued at Brazilian feeding areas, counted their 7466 tumors and classified them in relation to their size and anatomical distribution. The patterns in quantity, size and distribution of tumors revealed interesting aspects in the clinical manifestation of FP in specimens studied in Brazil, and that FP scoring systems developed for other areas might not perform adequately when applied to sea turtles on the Southwest Atlantic Ocean. We therefore propose a novel method to evaluate the clinical manifestation of FP: fibropapillomatosis index (FPI) that provides the Southwest Atlantic fibropapillomatosis score (FPSSWA). In combination, these indexing and scoring systems allow for a more objective, rapid and detailed evaluation of the severity of FP in green sea turtles. While primarily designed for the clinical manifestation of FP currently witnessed in our dataset, this index and the score system can be adapted for other areas and compare the characteristics of the disease across regions. In conclusion, scoring systems to classify the severity of FP can assist our understanding on the environmental factors that modulate its development and its impacts on the individual and population health of green sea turtles.

  20. THE OBJECTIVE OF FINANCIAL STATEMENTS.COMPANY’S FINANCIAL POSITION

    Directory of Open Access Journals (Sweden)

    Surupăceanu Ecaterina

    2011-12-01

    Full Text Available Are also considered various texts which in most cases contain distinct both accounting regulations and tax rules or texts that contain elements simultaneously and accounting. To the extent that legal texts and the regulated are insufficient to cover regular, enter the role of case law or rules prescribed accounting doctrine. Information about an entity's performance, in particular its profitability, are needed to assess potential changes in economic resources that the entity can control the future. In this regard, information about variability of performance is important. Performance information is useful to predict the entity's ability to generate cash flows using existing resources; they are useful for formulating judgments about the effectiveness of the entity may use the nerd resources.

  1. Methods and processes of developing the Strengthening the Reporting of Observational Studies in Epidemiology - Veterinary (STROBE-Vet) statement

    DEFF Research Database (Denmark)

    Sargeant, J. M.; O'Connor, A. M.; Dohoo, I. R.

    2016-01-01

    and biostatisticians, many of whom hold or have held editorial positionswith relevant journals.Methods: Prior to the meeting, 19 experts completed a survey about whether they felt any of the 22 itemsof the STROBE statement should be modified and if items should be added to address unique issues relatedto observational......Background: The reporting of observational studies in veterinary research presents many challenges thatoften are not adequately addressed in published reporting guidelines.Objective: To develop an extension of the STROBE (Strengthening the Reporting of Observational Studiesin Epidemiology......) statement that addresses unique reporting requirements for observational studies inveterinary medicine related to health, production, welfare, and food safety.Design: A consensus meeting of experts was organized to develop an extension of the STROBE statementto address observational studies in veterinary...

  2. 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...

  3. 7 CFR 3052.310 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  4. 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...

  5. An outline of object-oriented philosophy.

    Science.gov (United States)

    Harman, Graham

    2013-01-01

    This article summarises the principles of object-oriented philosophy and explains its similarities with, and differences from, the outlook of the natural sciences. Like science, the object-oriented position avoids the notion (quite common in philosophy) that the human-world relation is the ground of all others, such that scientific statements about the world would only be statements about the world as it is for humans. But unlike science, object-oriented metaphysics treats artificial, social, and fictional entities in the same way as natural ones, and also holds that the world can only be known allusively rather than directly.

  6. 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.

  7. 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.

  8. The 7 Aarhus Statements on Climate Change

    Science.gov (United States)

    Margrethe Basse, Ellen; Svenning, Jens-Christian; Olesen, Jørgen E.; Besenbacher, Flemming; Læssøe, Jeppe; Seidenkrantz, Marit-Solveig; Lange, Lene

    2009-03-01

    More than 1000 prominent representatives from science, industry, politics and NGOs were gathered in Aarhus on 5-7 March 2009 for the international climate conference 'Beyond Kyoto: Addressing the Challenges of Climate Change'. Thematically, Beyond Kyoto was divided into seven areas of particular interest for understanding the effects of the projected future climate change and how the foreseen negative impacts can be counteracted by mitigation and adaptation measures. The themes were: Climate policy: the role of law and economics; Biodiversity and ecosystems; Agriculture and climate change; Nanotechnology solutions for a sustainable future; Citizens and society, and The Arctic. The main responsible scientists for the seven conference themes and representatives from the think-tank CONCITO delivered 'The 7 Aarhus Statements on Climate Change' as part of the closing session of the conference. The statements were also communicated to the Danish Government as well as to the press. This article is the product of the collective subsequent work of the seven theme responsibles and is a presentation of each theme statement in detail, emphasizing the current state of knowledge and how it may be used to minimize the expected negative impacts of future climate change.

  9. The 7 Aarhus Statements on Climate Change

    DEFF Research Database (Denmark)

    Basse, Ellen Margrethe; Svenning, Jens-Christian; Olesen, Jørgen E

    2009-01-01

    ; Nanotechnology solutions for a sustainable future; Citizens and society, and The Arctic. The main responsible scientists for the seven conference themes and representatives from the think-tank CONCITO delivered 'The 7 Aarhus Statements on Climate Change' as part of the closing session of the conference......More than 1000 prominent representatives from science, industry, politics and NGOs were gathered in Aarhus on 5–7 March 2009 for the international climate conference 'Beyond Kyoto: Addressing the Challenges of Climate Change'. Thematically, Beyond Kyoto was divided into seven areas of particular...

  10. The climate challenge - Objective: 2 deg. C

    International Nuclear Information System (INIS)

    Jouzel, Jean; Debroise, Anne

    2014-01-01

    The authors propose a synthesis of current knowledge on past and future evolutions of climate. The first part addresses what is sure. The authors present and comment data published by the IPCC which show that global warming is certain. They present methods of investigation used by experts, scientists and researchers to identify and understand the past evolutions of climate on Earth, and then describe these evolutions. They describe the greenhouse gas effect and show that mankind is responsible for climate change, and comment the evolution of the debate on climate change at the international level and in France. The second part addresses predictions for tomorrow. The authors describe the consequences of climate change for ice floes, glaciers, seas, marine life and biodiversity, and of course for society and human life, and show how the French landscape is already modified by climate change. The third part addresses the issue of a de-carbonated or low-carbon future. The authors recall and present the various past and current international negotiations, outline recent positive evolutions in the commitment of countries, and give an overview of the various possibilities to mitigate global warming by the development of a low carbon economy (renewable energies, sustainable buildings, energy transition for industries). The last parts address the adaptation to climate change and French perspectives in relationship with the French environment policy

  11. MULTIPLE OBJECTS

    Directory of Open Access Journals (Sweden)

    A. A. Bosov

    2015-04-01

    Full Text Available Purpose. The development of complicated techniques of production and management processes, information systems, computer science, applied objects of systems theory and others requires improvement of mathematical methods, new approaches for researches of application systems. And the variety and diversity of subject systems makes necessary the development of a model that generalizes the classical sets and their development – sets of sets. Multiple objects unlike sets are constructed by multiple structures and represented by the structure and content. The aim of the work is the analysis of multiple structures, generating multiple objects, the further development of operations on these objects in application systems. Methodology. To achieve the objectives of the researches, the structure of multiple objects represents as constructive trio, consisting of media, signatures and axiomatic. Multiple object is determined by the structure and content, as well as represented by hybrid superposition, composed of sets, multi-sets, ordered sets (lists and heterogeneous sets (sequences, corteges. Findings. In this paper we study the properties and characteristics of the components of hybrid multiple objects of complex systems, proposed assessments of their complexity, shown the rules of internal and external operations on objects of implementation. We introduce the relation of arbitrary order over multiple objects, we define the description of functions and display on objects of multiple structures. Originality.In this paper we consider the development of multiple structures, generating multiple objects.Practical value. The transition from the abstract to the subject of multiple structures requires the transformation of the system and multiple objects. Transformation involves three successive stages: specification (binding to the domain, interpretation (multiple sites and particularization (goals. The proposed describe systems approach based on hybrid sets

  12. Safety objectives for nuclear activities in Canada

    International Nuclear Information System (INIS)

    1982-04-01

    This report by the Advisory Committee on Nuclear Safety presents a concise statement of the basic safety objectives which the Committee considers underlie, or should underlie, the regulations and the licensing and compliance practices of the Atomic Energy Control Board. The report also includes a number of general criteria for achieving these objectives

  13. An analysis of contingency statements in a DRO procedure: A case report.

    Science.gov (United States)

    Gerow, Stephanie; Rispoli, Mandy; Boles, Margot B; Neely, Leslie C

    2015-06-01

    To examine latency to criterion for reduction of challenging behaviour with and without stating a contingency statement immediately prior to a DRO procedure. An ABAC design in which A was baseline, B was used to evaluate the efficacy of a DRO procedure, and C was used to evaluate the efficacy of a DRO procedure with a contingency statement. The DRO with the contingency statement intervention was associated with a shorter latency to behaviour change than the DRO procedure without the contingency statement. These preliminary findings from this case study highlight the importance of examining the efficiency of behaviour change procedures. Directions for future research are provided.

  14. Inspector General, DoD, Oversight of the Army Audit Agency Audit of the FY 1998 Army General Fund Financial Statements

    National Research Council Canada - National Science Library

    1999-01-01

    ... Financial Statements for Fiscal Year 1998: Summary Audit Rep oft." Our objective was to determine the accuracy and completeness of the Army Audit Agency audit of the FY 1998 Army General Fund Fund Financial Statements...

  15. Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1999 Air Force General Fund Financial Statements

    National Research Council Canada - National Science Library

    Lane, F

    2000-01-01

    ..., "Opinion on Fiscal Year 1999 Air Force Consolidated Financial Statements." Our objective was to determine the accuracy and completeness of the Air Force Audit Agency audit of the FY 1999 Air Force General Fund financial statements...

  16. 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.

  17. 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…

  18. Statement on virginity testing.

    Science.gov (United States)

    2015-07-01

    Virginity testing (virginity examination) is a gynecological examination that is intended to correlate the status and appearance of the hymen with previous sexual contact to determine whether a female has had or is habituated to sexual intercourse. Virginity examinations are practiced in many countries, often forcibly, including in detention places; on women who allege rape or are accused of prostitution; and as part of public or social policies to control sexuality. The Independent Forensic Expert Group (IFEG) - thirty-five preeminent independent forensic experts from eighteen countries specialized in evaluating and documenting the physical and psychological effects of torture and ill-treatment - released a statement on the practice in December 2014. In its statement, the IFEG outlines the physical and psychological effects of forcibly conducting virginity examinations on females based on its collective experience. The Group assesses whether, based on the effects, forcibly conducted virginity examinations constitute cruel, inhuman, or degrading treatment or torture. Finally, the IFEG addresses the medical interpretation, relevance, and ethical implications of such examinations. The IFEG concludes that virginity examinations are medically unreliable and have no clinical or scientific value. These examinations are inherently discriminatory and, in almost all instances, when conducted forcibly, result in significant physical and mental pain and suffering, thereby constituting cruel, inhuman and degrading treatment or torture. When virginity examinations are forcibly conducted and involve vaginal penetration, the examination should be considered as sexual assault and rape. Involvement of health professionals in these examinations violates the basic standards and ethics of the professions. Copyright © 2015 Torture. Published by Elsevier Ltd.. All rights reserved.

  19. Elegant objects

    CERN Document Server

    Bugayenko, Yegor

    2017-01-01

    There are 23 practical recommendations for object-oriented programmers. Most of them are completely against everything you've read in other books. For example, static methods, NULL references, getters, setters, and mutable classes are called evil. Compound variable names, validators, private static literals, configurable objects, inheritance, annotations, MVC, dependency injection containers, reflection, ORM and even algorithms are our enemies.

  20. Objective lens

    Science.gov (United States)

    Olczak, Eugene G. (Inventor)

    2011-01-01

    An objective lens and a method for using same. The objective lens has a first end, a second end, and a plurality of optical elements. The optical elements are positioned between the first end and the second end and are at least substantially symmetric about a plane centered between the first end and the second end.

  1. TIC and energy: Digital technologies and the environment; Understanding the energy challenges for technologies of information and communication; Data Centres; Energy savings and reduction of CO_2 emissions, objectives and action plan of the Orange Group

    International Nuclear Information System (INIS)

    Collet, Patrice; Gossart, Cedric; Garello, Rene; Richard, Philippe; Hauet, Jean-Pierre; Bourgoint, Jean-Claude; Zeddam, Ahmed

    2015-01-01

    This publication proposes a set of four articles which give an overview of the present situation of technologies of information and communication (TICs) in terms of energy consumption, and of their perspectives of evolution. More precisely, the authors propose an overview of negative and positive impacts of TICs on the environment (Digital technologies and the environment), discuss an analysis of energy consumption by the different components of the Internet (Understanding the energy challenges for technologies of information and communication), comment efforts which have been already achieved to reduce the energy consumed by data centre equipment (Data Centres), and present action developed and implemented by the Orange Group to manage its energy consumption in its networks and in its information system (Energy savings and reduction of CO_2 emissions, objectives and action plan of the Orange Group)

  2. Opening Session – Objective and Outcomes [Inter-regional Knowledge Management Workshop on Life-cycle Management of Design Basis Information – Issues, Challenges, Approaches, Vienna (Austria), 28 October - 1 November 2013

    International Nuclear Information System (INIS)

    Grosbois, John de

    2013-01-01

    Objectives of this meeting: • To better understand the main issues and challenges and different perspectives on these issues • To identify areas of common concern, opportunities for improvement and areas where collaboration may be possible; and • To review and further develop the draft document produced as a result of the prior IAEA consultancy meeting held in May 2013 in Vienna. • Recommended additions and changes to the draft document, including a summary of the shared experiences, lessons learned, differing perspectives, issues and approaches presented by the Member State during the workshop; • Obtain feedback on current initiatives related to improving DBKM (e.g. innovative or new approaches, current best practices); and • Recommendations on specific areas identified for the improvement of life cycle DBKM in Member States and suggestions on how the IAEA can help

  3. Extended objects

    International Nuclear Information System (INIS)

    Creutz, M.

    1976-01-01

    After some disconnected comments on the MIT bag and string models for extended hadrons, I review current understanding of extended objects in classical conventional relativistic field theories and their quantum mechanical interpretation

  4. Trusted Objects

    International Nuclear Information System (INIS)

    CAMPBELL, PHILIP L.; PIERSON, LYNDON G.; WITZKE, EDWARD L.

    1999-01-01

    In the world of computers a trusted object is a collection of possibly-sensitive data and programs that can be allowed to reside and execute on a computer, even on an adversary's machine. Beyond the scope of one computer we believe that network-based agents in high-consequence and highly reliable applications will depend on this approach, and that the basis for such objects is what we call ''faithful execution.''

  5. Gamifying Video Object Segmentation.

    Science.gov (United States)

    Spampinato, Concetto; Palazzo, Simone; Giordano, Daniela

    2017-10-01

    Video object segmentation can be considered as one of the most challenging computer vision problems. Indeed, so far, no existing solution is able to effectively deal with the peculiarities of real-world videos, especially in cases of articulated motion and object occlusions; limitations that appear more evident when we compare the performance of automated methods with the human one. However, manually segmenting objects in videos is largely impractical as it requires a lot of time and concentration. To address this problem, in this paper we propose an interactive video object segmentation method, which exploits, on one hand, the capability of humans to identify correctly objects in visual scenes, and on the other hand, the collective human brainpower to solve challenging and large-scale tasks. In particular, our method relies on a game with a purpose to collect human inputs on object locations, followed by an accurate segmentation phase achieved by optimizing an energy function encoding spatial and temporal constraints between object regions as well as human-provided location priors. Performance analysis carried out on complex video benchmarks, and exploiting data provided by over 60 users, demonstrated that our method shows a better trade-off between annotation times and segmentation accuracy than interactive video annotation and automated video object segmentation approaches.

  6. 12 CFR 563d.3b-6 - Liability for certain statements by savings associations.

    Science.gov (United States)

    2010-01-01

    ... 229.303), management's discussion and analysis of financial condition and results of operations, or... financial items; (2) A statement of management's plans and objectives for future operations; (3) A statement of future economic performance contained in management's discussion and analysis of financial...

  7. ANDRA - Management report and financial statements 2011

    International Nuclear Information System (INIS)

    2012-07-01

    The first part of this ANDRA report (French National Agency for radioactive waste management) comments the global financial balance and the evolution of the personnel. It briefly presents the CIGEO project, the FA-VL project (low activity and long life). It presents the various industrial activities such as surface storage centres, nuclear activities outside the electronuclear sector (waste collection, polluted sites, national inventory of radioactive wastes). It evokes public subsidies, investments, and the international activity. It discusses the securing of the future nuclear burden financing. It briefly indicates the main objectives for 2012. The second part contains the different tables of the financial statements. These accounts are discussed and commented in appendix

  8. Development and validation of Australian aphasia rehabilitation best practice statements using the RAND/UCLA appropriateness method

    Science.gov (United States)

    Power, Emma; Thomas, Emma; Worrall, Linda; Rose, Miranda; Togher, Leanne; Nickels, Lyndsey; Hersh, Deborah; Godecke, Erin; O'Halloran, Robyn; Lamont, Sue; O'Connor, Claire; Clarke, Kim

    2015-01-01

    Objectives To develop and validate a national set of best practice statements for use in post-stroke aphasia rehabilitation. Design Literature review and statement validation using the RAND/UCLA Appropriateness Method (RAM). Participants A national Community of Practice of over 250 speech pathologists, researchers, consumers and policymakers developed a framework consisting of eight areas of care in aphasia rehabilitation. This framework provided the structure for the development of a care pathway containing aphasia rehabilitation best practice statements. Nine speech pathologists with expertise in aphasia rehabilitation participated in two rounds of RAND/UCLA appropriateness ratings of the statements. Panellists consisted of researchers, service managers, clinicians and policymakers. Main outcome measures Statements that achieved a high level of agreement and an overall median score of 7–9 on a nine-point scale were rated as ‘appropriate’. Results 74 best practice statements were extracted from the literature and rated across eight areas of care (eg, receiving the right referrals, providing intervention). At the end of Round 1, 71 of the 74 statements were rated as appropriate, no statements were rated as inappropriate, and three statements were rated as uncertain. All 74 statements were then rated again in the face-to-face second round. 16 statements were added through splitting existing items or adding new statements. Seven statements were deleted leaving 83 statements. Agreement was reached for 82 of the final 83 statements. Conclusions This national set of 82 best practice statements across eight care areas for the rehabilitation of people with aphasia is the first to be validated by an expert panel. These statements form a crucial component of the Australian Aphasia Rehabilitation Pathway (AARP) (http://www.aphasiapathway.com.au) and provide the basis for more consistent implementation of evidence-based practice in stroke rehabilitation. PMID:26137883

  9. Night Rover Challenge

    Data.gov (United States)

    National Aeronautics and Space Administration — The objective of the Night Rover Challenge was to foster innovations in energy storage technology. Specifically, this challenge asked competitors to create an energy...

  10. Childhood obesity case statement.

    Science.gov (United States)

    Esposito, Paul W; Caskey, Paul; Heaton, Lisa E; Otsuka, Norman

    2013-04-01

    The goal of this publication is to raise awareness of the impact of childhood obesity on the musculoskeletal health of children and its potential long-term implications. Relevant articles dealing with musculoskeletal disorders either caused by or worsened by childhood obesity were reviewed through a Pub Med search. Efforts to recognize and combat the childhood obesity epidemic were also identified through Internet search engines. This case statement was then reviewed by the members of the pediatric specialty group of the US Bone and Joint Initiative, which represents an extensive number of organizations dealing with musculoskeletal health. Multiple musculoskeletal disorders are clearly caused by or worsened by childhood obesity. The review of the literature clearly demonstrates the increased frequency and severity of many childhood musculoskeletal disorders. Concerns about the long-term implications of these childhood onset disorders such as pain and degenerative changes into adulthood are clearly recognized by all the member organizations of the US Bone and Joint Initiative. It is imperative to recognize the long-term implications of musculoskeletal disorders caused by or worsened by childhood obesity. It is also important to recognize that the ability to exercise comfortably is a key factor to developing a healthy lifestyle and maintaining a healthy body weight. Efforts to develop reasonable and acceptable programs to increase physical activity by all facets of society should be supported. Further research into the long-term implications of childhood musculoskeletal disorders related to childhood obesity is necessary. Copyright © 2013 Elsevier Inc. All rights reserved.

  11. Consolidated Financial Statements

    OpenAIRE

    Kolářová, Pavla

    2014-01-01

    Diplomová práce se zabývá problematikou konsolidace účetní závěrky. Práce je členěna na dvě části. První část je zaměřena na sestavení konsolidované účetní závěrky za českou část skupiny podniků. Druhá část se zabývá analýzou výkonnosti sestavené konsolidované účetní závěrky a jednotlivých společností finančními ukazateli. Práce rovněž obsahuje návrhy na zlepšení ekonomické situace holdingu či jednotlivých společností. Master's thesis deals with the consolidation of the financial statement...

  12. 3 CFR - Presidential Signing Statements

    Science.gov (United States)

    2010-01-01

    ... basis of policy disagreements. At the same time, such signing statements serve a legitimate function in... United States, its departments, agencies, or entities, its officers, employees, or agents, or any other...

  13. Basic statements of relativity theory

    Directory of Open Access Journals (Sweden)

    Wolfgang Muschik

    2010-04-01

    Full Text Available Some basic statements of relativity theory, starting out with geometry and observers up to Einstein's field equations, are collected in a systematical order without any proof, to serve as a short survey of tools and results.

  14. Environmental Impact Statement Filing Guidance

    Science.gov (United States)

    Describes how to submit an environmental impact statement through the e-NEPA electronic submission system. Describes how EPA submits a notice of availability in to the Federal Register and how the comment time period if set forth.

  15. 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...

  16. 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...

  17. 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...

  18. 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,…

  19. A statement of principles for health care journalists.

    Science.gov (United States)

    Schwitzer, Gary

    2004-01-01

    Many journalism organizations have published codes of ethics in recent years. The Association of Newspaper Editors, for example, lists 47 different codes on its website. But an organization of health care journalists felt that none of those codes addressed the unique challenges of covering complex health care topics. The Association of Health Care Journalists (AHCJ) is an independent, non-profit organization dedicated to advancing public understanding of health care issues. Its mission is to improve the quality, accuracy and visibility of health care reporting, writing and editing. AHCJ has written a statement of principles for its 750 members. In it, AHCJ states some of the unique challenges faced by journalists covering health care, and offers suggestions on how to face those challenges. Bioethicists are invited to comment on the statement, and to help generate continued discussion of the issues addressed therein.

  20. Some major challenges: Nuclear non-proliferation, nuclear arms control and nuclear terrorism. Vienna, 29 October 2001. Statement to the symposium on international safeguards: Verification and nuclear material security

    International Nuclear Information System (INIS)

    ElBaradei, M.

    2001-01-01

    The main topics dealt with the ensuring of an effective, universal and adequately financed system for the verification of nuclear non-proliferation, namely as follows: Effectiveness of the system; Participation in the system ; Financing of the system; Making Progress in Nuclear Arms Control; Protection Against Nuclear Terrorism. In the Safeguards Implementation Report (SIR) for 2000, the Agency was able to conclude that for all 140 states with safeguards agreements in place the nuclear material and other items placed under safeguards remained in peaceful nuclear activities or were otherwise adequately accounted for. The Agency currently safeguards over 900 facilities in 70 countries on a regular safeguards budget of approximately US $80 million per year. Turning to the major recent challenge, protection against nuclear terrorism, the IAEA has long been active in encouraging States to make security an integral part of the management of their nuclear programmes. The recent attacks in the United States were, however, a wake-up call to all that more can and must be done. In the week immediately following the tragedy, the IAEA General Conference adopted a resolution which requested a thorough review of Agency activities and programmes relevant to preventing acts of nuclear terrorism

  1. A proposal for an 'equal peer-review' statement.

    Science.gov (United States)

    Moustafa, Khaled

    2015-08-01

    To make the peer-review process as objective as possible, I suggest the introduction of an 'equal peer-review' statement that preserves author anonymity across the board, thus removing any potential bias related to nominal or institutional 'prestige'; this would guarantee an equal peer-review process for all authors and grant applicants. Copyright © 2015 Elsevier Ltd. All rights reserved.

  2. 48 CFR 307.7108 - Statement of work.

    Science.gov (United States)

    2010-10-01

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

  3. Concussion is Treatable: Statements of Agreement from the Targeted Evaluation and Active Management (TEAM) Approaches to Treating Concussion Meeting held in Pittsburgh, October 15–16, 2015

    Science.gov (United States)

    Collins, Michael W.; Kontos, Anthony P.; Okonkwo, David O.; Almquist, Jon; Bailes, Julian; Barisa, Mark; Bazarian, Jeffrey; Bloom, O. Josh; Brody, David; Cantu, Robert; Cardenas, Javier; Clugston, Jay; Cohen, Randall; Echemendia, Ruben; Elbin, R.J.; Ellenbogen, Richard; Fonseca, Janna; Gioia, Gerard; Guskiewicz, Kevin; Heyer, Robert; Hotz, Gillian; Iverson, Grant L.; Jordan, Barry; Manley, Geoffrey; Maroon, Joseph; McAllister, Thomas; McCrea, Michael; Mucha, Anne; Pieroth, Elizabeth; Podell, Kenneth; Pombo, Matthew; Shetty, Teena; Sills, Allen; Solomon, Gary; Thomas, Danny G.; Valovich McLeod, Tamara C.; Yates, Tony; Zafonte, Ross

    2016-01-01

    Background Conventional management for concussion involves prescribed rest and progressive return to activity. Recent evidence challenges this notion and suggests that active approaches may be effective for some patients. Previous concussion consensus statements provide limited guidance regarding active treatment. Objective To describe the current landscape of treatment for concussion and provide summary agreements related to treatment in order to assist clinicians in the treatment of concussion. Methods On October 14–16, 2015, the Targeted Evaluation & Active Management (TEAM) Approaches To Treating Concussion meeting was convened in Pittsburgh, Pennsylvania, USA. 37 concussion experts from neuropsychology, neurology, neurosurgery, sports medicine, physical medicine and rehabilitation, physical therapy, athletic training, and research, and 12 individuals representing sport, military, and public health organizations attended the meeting. The 37 experts indicated their agreement on a series of statements using an audience response system clicker device. Results A total of 16 statements of agreement were supported covering: 1) Summary of the Current Approach to Treating Concussion, 2) Heterogeneity and Evolving Clinical Profiles of Concussion, 3) Targeted Evaluation and Active Management Approach to Concussion Treatment: Specific Strategies, and 4) Future Directions: A Call to Research. Support (ie, response of agree or somewhat agree) for the statements ranged from to 97–100%. Conclusion Concussions are characterized by diverse symptoms and impairments and evolving clinical profiles; recovery varies based on modifying factors, injury severity, and treatments. Active and targeted treatments may enhance recovery following concussion. Research is needed on concussion clinical profiles, biomarkers, and the effectiveness and timing of treatments. PMID:27741219

  4. [The ALANAM statement on public health policy].

    Science.gov (United States)

    Goic, Alejando; Armas, Rodolfo

    2010-12-01

    The ALANAM (Association of Latin American National Academies of Medicine) statement on public health policy, issued following its 19th Congress, held October 28–30, 2010, in Santiago, Chile, declares that cardiovascular diseases, cancer, accidents and violence are the leading causes of death in the region, while in several of its member nations, emergent and re-emergent infectious diseases, malnutrition, and mother-child illnesses remain prevalent. The statement calls attention to the lack of functioning water supply and sewage systems in many villages and rural areas. After describing the social causes of the present state of public health in Latin America (poverty levels reaching upwards of 44% of the total population, or some 110 million people), it calls on governments, first, to spare no efforts in the task of eradicating extreme poverty in the short-term, and poverty in the long-term. Second, considering that about 15 million 3-to-6 year-olds have no access to education, it recommends extending educational services to these children, and to improve the quality of existing pre-school and primary education. Third, the statement calls for universal health care coverage and for equal access to good quality medical care for everyone, and for programs aimed at promoting healthy personal habits and self-care. In this regard, it also recommends that disease prevention programs be sustained over time, that national sanitary objectives be defined, and that its results be periodically reviewed. Fourth, it recommends that primary health care be extended to everyone, and that it be enhanced by improving coverage and coordination with secondary and tertiary level health care institutions. The statement lays special stress on the need for adopting public health policies aimed at lowering the cost of medicines; to this end, it calls for the creation of an official list of generic drugs. The statement ends by calling on governments to support public health research as a

  5. Fashion Objects

    DEFF Research Database (Denmark)

    Andersen, Bjørn Schiermer

    2009-01-01

    -- an outline which at the same time indicates the need for transformations of the Durkheimian model on decisive points. Thus, thirdly, it returns to Durkheim and undertakes to develop his concepts in a direction suitable for a sociological theory of fashion. Finally, it discusses the theoretical implications......This article attempts to create a framework for understanding modern fashion phenomena on the basis of Durkheim's sociology of religion. It focuses on Durkheim's conception of the relation between the cult and the sacred object, on his notion of 'exteriorisation', and on his theory of the social...... symbol in an attempt to describe the peculiar attraction of the fashion object and its social constitution. However, Durkheim's notions of cult and ritual must undergo profound changes if they are to be used in an analysis of fashion. The article tries to expand the Durkheimian cult, radically enlarging...

  6. Utilities objectives

    International Nuclear Information System (INIS)

    Cousin, Y.; Fabian, H.U.

    1996-01-01

    The policy of French and german utilities is to make use of nuclear energy as a long term, competitive and environmentally friendly power supply. The world electricity generation is due to double within the next 30 years. In the next 20 to 30 years the necessity of nuclear energy will be broadly recognized. More than for most industries, to deal properly with nuclear energy requires the combination of a consistent political will, of a proper institutional framework, of strong and legitimate control authorities, of a sophisticated industry and of operators with skilled management and human resources. One of the major risk facing nuclear energy is the loss of competitiveness. This can be achieved only through the combination of an optimized design, a consistent standardization, a proper industrial partnership and a stable long term strategy. Although the existing plants in Western Europe are already very safe, the policy is clearly to enhance the safety of the next generation of nuclear plants which are designing today. The French and German utilities have chosen an evolutionary approach based on experience and proven technologies, with an enhanced defense in depth and an objective of easier operation and maintenance. The cost objective is to maintain and improve what has been achieved in the best existing power plants in both countries. This calls for rational choices and optimized design to meet the safety objectives, a strong standardization policy, short construction times, high availability and enough flexibility to enable optimization of the fuel cycle throughout the lifetime of the plants. The conceptual design phase has proven that the French and German teams from industry and from the utilities are able to pursue both the safety and the cost objectives, basing their decision on a rational approach which could be accepted by the safety authorities. (J.S.)

  7. Statement on current progress of the EPR project. Basic Design phase concluded

    International Nuclear Information System (INIS)

    Lamprecht, F.

    1997-01-01

    Against the background of expected increasing demand for electric power worldwide it is obvious that any existing technology for electricity generation will be required in the future to meet the demand, just as well as technology improvements. Nuclear industry's answer to this challenge are activities for further evolution of the PWR concept as a joint venture of France and Germany for development of the European Pressurized Water Reactor (EPR). The project participants are reactor manufacturers and operators of both countries as well as organisations responsible for reactor safety. The Basic Design phase which started in 1995, after prior definition of the common safety philosophy, has recently been concluded. The results have been presented at a meeting in October 1997 in Cologne, organised by KTG and SFEN, the countries' respective nuclear societies. The broad statement is that project work was successful in achieving two major objectives: A well-balanced safety concept, and a competitive design. (orig./CB) [de

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

    National Research Council Canada - National Science Library

    Lane, F

    1999-01-01

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

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

    National Research Council Canada - National Science Library

    Lane, F

    1998-01-01

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

  10. Principal Financial Statements of the Defense Security Assistance Agency-FY 1992

    National Research Council Canada - National Science Library

    Hendricks, Nancy

    1993-01-01

    The primary objective of the audit was to determine whether the Principal Financial Statements for FY 1992 were presented fairly in accordance with generally accepted accounting principles for Federal entities...

  11. Statement on the 20th anniversary of the Vienna International Centre, Vienna, 9 October 1999

    International Nuclear Information System (INIS)

    ElBaradei, M.

    1999-01-01

    In his Statement on the 20th Anniversary of the Vienna International Centre, the Director General of the IAEA presented the work of the Agency and described how it contributes to two main objectives, namely human development and security

  12. 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...

  13. 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

  14. Statement to the 39th session of the General Conference of the International Atomic Energy Agency 18 September 1995. Statement to the 50th session of the United Nations General Assembly 1 November 1995

    International Nuclear Information System (INIS)

    Blix, H.

    1995-11-01

    In the Statement to the 39th Session of the General Conference of the IAEA main directions of IAEA activities for 1994 and plans for the future are outlined. In the Statement to the 50th Session of the United Nations General Assembly main achievements and challenges facing the international community in the field of IAEA competence are discussed

  15. Statement to the 39th session of the General Conference of the International Atomic Energy Agency 18 September 1995. Statement to the 50th session of the United Nations General Assembly 1 November 1995

    Energy Technology Data Exchange (ETDEWEB)

    Blix, H

    1995-11-01

    In the Statement to the 39th Session of the General Conference of the IAEA main directions of IAEA activities for 1994 and plans for the future are outlined. In the Statement to the 50th Session of the United Nations General Assembly main achievements and challenges facing the international community in the field of IAEA competence are discussed.

  16. Statement to the 40th session of the General Conference of the International Atomic Energy Agency 16 September 1996; Statement to the 51st session of the United Nations General Assembly 28 October 1996

    International Nuclear Information System (INIS)

    Blix, H.

    1996-11-01

    In the Statement to the 40th Session of the General Conference of the International Atomic Energy Agency main directions of the IAEA activities and plans for the future are outlined. In the Statement to the 51th Session of the United Nations General Assembly main achievements and challenge facing the international community in the field of IAEA competence are discussed

  17. A BRIEF ANALYSIS OF PUBLIC SECTOR CONSOLIDATED FINANCIAL STATEMENTS RESEARCHES

    Directory of Open Access Journals (Sweden)

    Andreea CÎRSTEA

    2015-12-01

    Full Text Available The purpose of the paper is to track the evolution of this specific topic of consolidated financial statements in the public sector, in order to be able to present a global picture of the actual knowledge stage of this issue at international level. The study conducted for reaching the proposed objective is a quantitative one. We tried to find out how this issue of public sector consolidated financial statements has sparked the interest of researchers around the world and when the issue was most debated. We concluded that the research of consolidated financial statements in the public sector is in its infancy and nowadays the topic starts to be more and more in the attention of the researchers in this field.

  18. 18 CFR 2.300 - Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601...

    Science.gov (United States)

    2010-04-01

    ... of this policy statement do not establish a binding norm but instead provide general guidance. In... challenged and are subject to further consideration. The procedure prescribed conforms with the NGPA's..., Pub. L. 95-621, 92 Stat. 3350, (15 U.S.C. 3301-3432)) [47 FR 6262, Feb. 11, 1982] Statement of...

  19. RTE - Consolidated financial statements 2016

    International Nuclear Information System (INIS)

    2017-01-01

    RTE's 2016 revenue stands at 4 446 million euro with a net income of 403 million euro. RTE continued its sustained investment programme with 1 519 million euro of investments aimed to reinforce electrical power supply security, develop cross-border capacities, accelerate digital transformation, and adapt the network to contribute to the success of energy transition. In 2016, favourable weather conditions were not sufficient to fully offset lower interconnection revenues resulting from narrowing electricity-price differentials with neighbouring countries and the strengthening of the tariff reduction policy for electricity-intensive customers. Effects of tariff reduction will be offset over the next financial years in accordance with the law on energy transition for green growth. In light of these factors, RTE's 2016 revenue of 4 446 million euro was down slightly compared to 2015 (-3%). 2016 net income of 403 million euro was up 6% compared to 2014 (379 million euro). 2015 net income (215 million euro) was exceptionally low due to the effect of the European Commission's decision dated 22 July 2015 regarding the tax treatment of provisions created between 1986 and 1997 for the renewal of the General Transmission Network ('RAG') facilities. 2016 net income was the result of good operating expense management and sustained revenue performance. 1 519 million euro of investments were made in 2016, 8% more than in 2015. As part of its industrial project launched in 2016, RTE strengthened its policy of adapting the network to the challenges of the energy transition and reoriented some investments in order to accelerate the implementation of digital technologies, with a view to ultimately having the top electrical and digital network in Europe. The level of investments in 2016 led to a slight increase in net debt (+3% for a net debt of 8 539 million euro at the end of 2016), which remains consistent with the maintenance of the company's financial balances. The strength of

  20. The Ethics of Radiological Protection: A Focus on Values and Objectives

    International Nuclear Information System (INIS)

    Clement, Christopher

    2013-01-01

    Christopher Clement emphasised how the RP system is based on science, values and experience and that ethics focuses on values, normative statements, while facts as descriptive statements, are more a question of science. Even full and complete knowledge is not sufficient to decide what ought to be since it is not possible to derive statements of values (what ought to be) from statements of facts (what is). In the case of radiation effects where knowledge is far from complete, value judgements are necessary. Different types of values include aesthetics with beauty and harmony, and ethics with good and right, as values. The RP system relates to human conduct, which is about action and focus on right and wrong actions. The presentation briefly reviewed different schools of ethical though (Aristotele, Bentham and Kant) and theories of normative ethics in particular consequentialism /utilitarianism and deontology. These approaches are elegant, but have flaws. A more complex approach was presented on the basis of Ross indicating that obligations must be balanced depending on each circumstance, where ethical decisions are a matter of balancing potentially conflicting responsibilities or values. A pragmatic approach was proposed, seeking a set of values relevant to the RP system, commonly acceptable to the widest possible range of cultures. The challenge with this approach rests in clarifying the values (responsibilities/duties/obligations) related to the system of radiological protection and at the same time in clarifying the objectives in the protection of people and of the environment. A list of thoughts was proposed, in the final part of the presentation, concerning the objective of providing a reasonable level of protection to all people in medical exposures, occupational and public exposures, which includes: the recognition of the special status of children, acceptable to all, but not necessarily equal for all and a separate treatment for the very small segments of

  1. TRADITIONAL ACTIVITY INDICATORS IN THE FUNCTION OF DETERMINATION OF MATERIAL MISSTATEMENT IN THE FINANCIAL STATEMENTS OF THE COMPANIES

    OpenAIRE

    Gabrić, Dragan Gabrić

    2017-01-01

    The financial statements of general purpose are important source of information for purpose of business decision-making. Therefore, it is important to present financial statements fairly and faithfully without material misstatement. The subject of this paper is to explore the impact of traditional indicators of activity on the determination of material misstatements in the financial statements. The main objective of this research is to create a model of an impact of the traditional indicators...

  2. 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

  3. Registration of Space Objects

    Science.gov (United States)

    Schmidt-Tedd, Bernhard

    2017-07-01

    Space objects are subject to registration in order to allocate "jurisdiction and control" over those objects in the sovereign-free environment of outer space. This approach is similar to the registration of ships in view of the high sea and for aircrafts with respect to the international airspace. Registration is one of the basic principles of space law, starting with UN General Assembly Resolution 1721 B (XVI) of December 20, 1961, followed by Resolution 1962 (XVIII) of December 13, 1963, then formulated in Article VIII of the Outer Space Treaty of 1967 and as specified in the Registration Convention of 1975. Registration of space objects can be seen today as a principle of customary international law, relevant for each spacefaring state. Registration is divided into a national and an international level. The State Party establishes a national registry for its space objects, and those registrations have to be communicated via diplomatic channel to the UN Register of space objects. This UN Register is handled by the UN Office for Outer Space Affairs (UNOOSA) and is an open source of information for space objects worldwide. Registration is linked to the so-called launching state of the relevant space object. There might be more than one launching state for the specific launch event, but only one state actor can register a specific space object. The state of registry gains "jurisdiction and control" over the space object and therefore no double registration is permissible. Based on the established UN Space Law, registration practice was subject to some adaptions due to technical developments and legal challenges. After the privatization of the major international satellite organizations, a number of non-registrations had to be faced. The state actors reacted with the UN Registration Practice Resolution of 2007 as elaborated in the Legal Subcommittee of UNCOPUOS, the Committee for the Peaceful Use of Outer Space. In this context an UNOOSA Registration Information

  4. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  5. 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.

  6. 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.

  7. The detection and prevention of manipulations in the balance sheet and the cash flow statement

    Directory of Open Access Journals (Sweden)

    Dragomir Dimitrijevic

    2015-08-01

    Full Text Available Financial statements which consist of objective, real and reliable information represent the key basis for making many business decisions. If, when writing financial statements, certain manipulation techniques are used for displaying the best possible results of transactions, the quality of financial reports will be endangered. Many financial frauds have led to a great mistrust in the system of financial reporting and the profession of accounting and auditing, which are often accused of the emergence of fraud and losing trust in the reliability of financial information by many users and economic decision makers. These are the reasons why the paper discusses the techniques of manipulation in financial statements, especially in balance sheets and cash flow statements, since these forms of manipulation are harder to detect and prevent when compared to manipulations of revenues and expenses in the income statement.

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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,"…

  13. 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. ...

  14. Operations research problems statements and solutions

    CERN Document Server

    Poler, Raúl; Díaz-Madroñero, Manuel

    2014-01-01

    The objective of this book is to provide a valuable compendium of problems as a reference for undergraduate and graduate students, faculty, researchers and practitioners of operations research and management science. These problems can serve as a basis for the development or study of assignments and exams. Also, they can be useful as a guide for the first stage of the model formulation, i.e. the definition of a problem. The book is divided into 11 chapters that address the following topics: Linear programming, integer programming, non linear programming, network modeling, inventory theory, queue theory, tree decision, game theory, dynamic programming and markov processes. Readers are going to find a considerable number of statements of operations research applications for management decision-making. The solutions of these problems are provided in a concise way although all topics start with a more developed resolution. The proposed problems are based on the research experience of the authors in real-world com...

  15. [The Object Permanence Fallacy.] Commentary.

    Science.gov (United States)

    Bradley, Ben S.

    1996-01-01

    Suggests that Greenberg's challenge to the centrality of object permanence in developmental thinking reveals that developmentalists' theories about childhood speak about their own self-images. Notes that developmentalists have been guilty of not only the object permanence fallacy but also the genetic fallacy, or the mistaken belief that describing…

  16. Objectives and Outcomes

    Energy Technology Data Exchange (ETDEWEB)

    Segalman, D.J.

    1998-11-30

    I have recently become involved in the ABET certification process under the new system - ABET 2000. This system relies heavily on concepts of Total Quality Management (TQM). It encourages each institution to define its objectives in terms of its own mission and then create a coherent program based on it. The prescribed steps in setting up the new system at an engineering institution are: o identification of constituencies G definition of mission. It is expected that the department's mission will be consistent with that of the overall institution, but containing some higher resolution language appropriate to that particular discipline of the engineering profession. o statement of objectives consistent with the mission 3G~~\\vED " enumeration of desired, and preferably measurable, outcomes of the process that would ~ `=. verify satisfaction of the objectives. ~~~ 07 !398 o establish performance standards for each outcome. o creation of appropriate feedback loops to assure that the objectives are still consistent with Q$YT1 the mission, that the outcomes remain consistent with the objectives, and that the curriculum and the teaching result in those outcomes. It is my assertion that once the institution verbalizes a mission, enumerated objectives naturally flow from that mission. (We shall try to demonstrate by example.) Further, if the mission uses the word "engineer", one would expect that word also to appear in at least one of the objectives. The objective of producing engineers of any sort must -by decree - involve the presence of the ABET criteria in the outcomes list. In other words, successful satisfaction of the ABET items a-k are a necessary subset of the measure of success in producing engineers. o We shall produce bachelor level engineers whose training in the core topics of chemical (or electrical, or mechanical) engineering is recognized to be among the best in the nation. o We shall provide an opportunity for our students to gain

  17. 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.

  18. Chairperson's concluding statement

    International Nuclear Information System (INIS)

    Bennett, B.G.

    2005-01-01

    The Chairperson, on behalf of organizers and sponsors of this conference, expressed his gratitude for the many specialists from many countries, who compiled the expert reports that form the basis of the conclusions and recommendations of the Chernobyl Forum. The expert reports were prepared in a remarkably short time frame. Obviously those involved made considerable effort to complete their work in a timely fashion. They addressed the most important issues related to the accident and the recovery process, and they produced the most complete and useful compilation of information and results available at present. Their clarity and objective presentation have enabled not only scientists but also government representatives and politicians to accept the conclusions. The Chernobyl Forum will be judged successful in large part from the good work of the expert groups. The Chernobyl Forum will also be judged successful from the participation all along of government representative of Belarus, the Russian Federation, and Ukraine. Their good will and understanding have ensured that there will be wide acceptance of the Forum's recommendations and effective measures will be taken with the encouragement of international organizations. We all have great expectations for progress and continued alleviation of the consequences of the accident, for the economic development of the whole region, and for the improvement in public health that we all aspire and strive for. He also extended his thanks to the International Atomic Energy Agency for organizing the Chernobyl Forum. Personal words of thanks went to Mr. ElBaradei for the original initiative that he proposed to bring agreement from disputes, to bring concerted and coordinated efforts to measures still needed to improve public health and to bring consensus as the basis for future actions. He also thanks the many other international organizations that have joined with IAEA in sponsoring the Chernobyl Forum. The World Health

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

    OpenAIRE

    Hadri Kusuma

    2014-01-01

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

  20. 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.

  1. Financial Statements: Disclosures and Presentations.

    Science.gov (United States)

    1985-12-01

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

  2. Including estimates of the future in today's financial statements

    OpenAIRE

    Mary Barth

    2006-01-01

    This paper explains why the question is how, not if, today's financial statements should include estimates of the future. Including such estimates is not new, but their use is increasing. This increase results primarily because standard setters believe asset and liability measures that reflect current economic conditions and up-to-date expectations of the future will result in more useful information for making economic decisions, which is the objective of financial reporting. This is why sta...

  3. Preliminary Study on the Revision of Nuclear Safety Policy Statement

    International Nuclear Information System (INIS)

    Lee, Y. E.; Lee, S. H.; Chang, H. S.; Choi, K. S.; Jung, S. J.

    2011-01-01

    Nuclear safety policy in Korea is currently declared in the Nuclear Safety Charter as the highest tier document and safety principles and directions are announced in the Nuclear Safety Policy Statement. As the circumstances affecting on the nuclear safety policy change, it needs to revise the Statement. This study aims to develop the revised Nuclear Safety Policy Statement to declare that securing safety is a prerequisite to the utilization of nuclear energy, and that all workers in nuclear industry and regulatory body must adhere to the principle of priority to safety. As a result, two different types of revision are being prepared as of August. One is based on the spirit of Nuclear Safety Charter as well as the direction of future-oriented safety policies including the changes in the environment after declaration of the Statement. The other is to declare the fundamental safety objective and safety principles as the top philosophy of national nuclear safety policy by adopting the '10 Safety Principles in IAEA Safety Fundamental' instead of the current Charter. Both versions of revision are subject to further in-depth discussion. However once the revision is finalized and declared, it would be useful to accomplish effectively the organizational responsibilities and to enhance the public confidence in nuclear safety by performing the regulatory activities in a planned and systematic manner and promulgating the government's dedication to priority to safety

  4. China (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented to the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, China is similar to other countries in the region in that its rate of population growth has declined due to government family planning efforts while the absolute size of the population continues to increase because of the widening population base. However, China's enormous population of over 1 billion sets it apart and places great strain on economic development efforts. In the past decade the Chinese government has provided population education for the masses, explaining the relationship between population and socioeconomic development, and its overall family planning program has helped reduce population growth from 24.82/1000 in 1974 to 10.81/1000 in 1984. The net population increase has been over 100 million in the past 10 years, and if the present rate of increase with a total fertility rate of 2.1 is maintained for another 15 years, the total population would exceed 1.3 billion by 2000, posing a grave threat to China's socioeconomic development. The nucleus of China's population policy is its birth policy, whose main points are to promote family planning so that population growth will be in keeping with socioeconomic development and the utilization of natural resources and environmental protection. The policy is in line with the principles and objectives of the World Population Plan of Action adopted in 1974. The government has advocated the practice of "1 couple, 1 child" since 1979 to carry out the population policy and limit the total population to about 1.2 billion by the century's end. 28.17 million couples, 18.25% of the 150 million married couples of childbearing age, had received 1-child certificates by the end of 1984. Generally speaking, most couples in urban areas would be satisfied with 1 child, while those in rural areas usually prefer 2 children. The family planning program is carried out through publicity

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

    OpenAIRE

    Vesna Vašiček; Verica Budimir; Mirjana Hladika

    2011-01-01

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

  6. Adobe Boxes: Locating Object Proposals Using Object Adobes.

    Science.gov (United States)

    Fang, Zhiwen; Cao, Zhiguo; Xiao, Yang; Zhu, Lei; Yuan, Junsong

    2016-09-01

    Despite the previous efforts of object proposals, the detection rates of the existing approaches are still not satisfactory enough. To address this, we propose Adobe Boxes to efficiently locate the potential objects with fewer proposals, in terms of searching the object adobes that are the salient object parts easy to be perceived. Because of the visual difference between the object and its surroundings, an object adobe obtained from the local region has a high probability to be a part of an object, which is capable of depicting the locative information of the proto-object. Our approach comprises of three main procedures. First, the coarse object proposals are acquired by employing randomly sampled windows. Then, based on local-contrast analysis, the object adobes are identified within the enlarged bounding boxes that correspond to the coarse proposals. The final object proposals are obtained by converging the bounding boxes to tightly surround the object adobes. Meanwhile, our object adobes can also refine the detection rate of most state-of-the-art methods as a refinement approach. The extensive experiments on four challenging datasets (PASCAL VOC2007, VOC2010, VOC2012, and ILSVRC2014) demonstrate that the detection rate of our approach generally outperforms the state-of-the-art methods, especially with relatively small number of proposals. The average time consumed on one image is about 48 ms, which nearly meets the real-time requirement.

  7. Robust video object cosegmentation.

    Science.gov (United States)

    Wang, Wenguan; Shen, Jianbing; Li, Xuelong; Porikli, Fatih

    2015-10-01

    With ever-increasing volumes of video data, automatic extraction of salient object regions became even more significant for visual analytic solutions. This surge has also opened up opportunities for taking advantage of collective cues encapsulated in multiple videos in a cooperative manner. However, it also brings up major challenges, such as handling of drastic appearance, motion pattern, and pose variations, of foreground objects as well as indiscriminate backgrounds. Here, we present a cosegmentation framework to discover and segment out common object regions across multiple frames and multiple videos in a joint fashion. We incorporate three types of cues, i.e., intraframe saliency, interframe consistency, and across-video similarity into an energy optimization framework that does not make restrictive assumptions on foreground appearance and motion model, and does not require objects to be visible in all frames. We also introduce a spatio-temporal scale-invariant feature transform (SIFT) flow descriptor to integrate across-video correspondence from the conventional SIFT-flow into interframe motion flow from optical flow. This novel spatio-temporal SIFT flow generates reliable estimations of common foregrounds over the entire video data set. Experimental results show that our method outperforms the state-of-the-art on a new extensive data set (ViCoSeg).

  8. 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.

  9. Global challenges

    International Nuclear Information System (INIS)

    Blix, H.

    1990-01-01

    A major challenge now facing the world is the supply of energy needed for growth and development in a manner which is not only economically viable but also environmentally acceptable and sustainable in view of the demands of and risks to future generations. The internationally most significant pollutants from energy production through fossil fuels are SO 2 and NO x which cause acid rain, and CO 2 which is the most significant contributor to the greenhouse effect. Nuclear power, now providing about 17% of the world's electricity and 5% of the primary energy already is making a notable contribution to avoiding these emissions. While the industrialized countries will need more energy and especially electricity in the future, the needs of the developing countries are naturally much larger and present a tremendous challenge to the shaping of the world's future energy supply system. The advanced countries will have to accept special responsibilities, as they can most easily use advanced technologies and they have been and remain the main contributors to the environmental problems we now face. Energy conservation and resort to new renewable energy sources, though highly desirable, appear inadequate alone to meet the challenges. The world can hardly afford to do without an increased use of nuclear power, although it is strongly contested in many countries. The objections raised against the nuclear option focus on safety, waste management and disposal problems and the risk for proliferation of nuclear weapons. These issues are not without their problems. The risk of proliferation exists but will not appreciably diminish with lesser global reliance on nuclear power. The waste issue is more of a political than a technical problem. The use of nuclear power, or any other energy source, will never be at zero risk, but the risks are constantly reduced by new techniques and practices. The IAEA sees it as one of its priority tasks to promote such techniques. (author)

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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.

  15. 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...

  16. 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

  17. Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center

    National Research Council Canada - National Science Library

    1998-01-01

    Audit Report on tile Compilation of the FY 1997 Navy General Fund Financial Statements at the Defense Finance and Accounting Service Cleveland Center Our objective was to determine whether the DFAS...

  18. Valuation and Presentation of Inactive Inventory on the FY 1997 Defense Logistics Agency Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    1998-01-01

    The overall objective of our audit was to determine whether the FY 1997 Financial Statements of the DLA Working Capital Fund were presented fairly and in accordance with Office of Management and Budget Bulletin...

  19. Inspector General, DOD, Oversight of the Naval Audit Service Audit of the Navy General Fund Financial Statements for FY 1998

    National Research Council Canada - National Science Library

    1999-01-01

    .... The audit objective was to determine the accuracy and completeness of the Naval Audit Service audit of the Navy General Fund Financial Statements for Fiscal Year 1998. See Appendix A for a discussion of the audit Process.

  20. Internal Controls and Compliance with Laws and Regulations for the DOD Military Retirement Trust Fund Financial Statements for FY 1995

    National Research Council Canada - National Science Library

    1996-01-01

    The objective of the audit was to determine whether the DoD Military Retirement Trust Fund Financial Statements for FY 1995 were fairly presented in accordance with Office of Management and Budget Bulletin...

  1. Internal Controls and Compliance with Laws and Regulations for the DOD Military Retirement Trust Fund Financial Statements for FY 1996

    National Research Council Canada - National Science Library

    Lane, F

    1997-01-01

    The objective of the audit was to determine whether the DoD Military Retirement Trust Fund Financial Statements for FY 1996 were fairly presented in accordance with Office of Management and Budget Bulletin...

  2. Defense Finance and Accounting Service Work on the FY 1993 Air Force Defense Business Operations Fund Financial Statements

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

    ... fairly in accordance with accepted accounting principles. The objective was revised to correspond with the incremental audit approach that DoD audit organizations were using for the Defense Business Operations Fund' 5 financial statements...

  3. Presentation of Accrued Annual Leave in the FY 1996 Defense Agency Financial Statements of the Defense Business Operations Fund

    National Research Council Canada - National Science Library

    1997-01-01

    .... We also assessed internal controls and compliance with laws and regulations. As part of that objective, we evaluated how the Defense agencies presented the accrued leave account on the FYs 1994,1995, and 1996 Statements of Financial Position...

  4. Compilation of the FY 1998 Army General Fund Financial Statements at the Defense Finance and Accounting Service Indianapolis Center

    National Research Council Canada - National Science Library

    1999-01-01

    Our objective was to determine whether the DFAS Indianapolis Center consistently and accurately compiled financial data from field activities and other sources for the FY 1998 Army General Fund financial statements...

  5. Inspector General, DOD, Oversight of the Audit of the Military Retirement Trust Fund Financial Statements for FY 1998

    Science.gov (United States)

    1999-03-05

    Our objective was to determine the accuracy and completeness of the Deloitte & Touche LLP audit of the Military Retirement Trust Fund Financial Statements for FY 1998 See Appendix A for a discussion of the audit process.

  6. Defense Finance and Accounting Service Work on the FY 1993 Air Force Defense Business Operations Fund Financial Statements

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

    Our original audit objective was to determine whether the Air Force Consolidated Defense Business Operations Fund financial statements, prepared by the DFAS Denver Center for FY 1993, were presented...

  7. New statement of leave format

    CERN Multimedia

    HR Department

    2009-01-01

    Following the communication of the Standing Concertation Committee published in Weekly Bulletin No. 18-19 of 27 April 2009, the current statement of leave on monthly pay slips has been replaced with the EDH Leave Transactions report that displays the up-to-date situation of individual leave balances at all times. The report is available on EDH. Additionally, the layout of the pay slip has been modernised. The new version of the pay slip will be send out from September 2009 onwards. Finance and Purchasing Department, Personnel Accounting Human Resources Department, Organisation and Procedures General Infrastructure Services Department, Administrative Information Services

  8. Statement of the Pugwash council

    International Nuclear Information System (INIS)

    1997-01-01

    In the fiftieth year since the first and only use of nuclear weapons in war, the evidence of actual progress towards the elimination of such weapons is decidedly mixed. The statement of the Pugwash council involves the following issues: agenda for a nuclear-weapon-free world; reduction of proliferation risks; monitoring, control and reducing arms trade, transfer and production; global governance as a cooperative activity of states and non-governmental organisations to address the questions of global security; security in the Asia-Pacific region; and energy-environment-development interactions

  9. Environmental impact statement for initiation of transuranic waste disposal at the waste isolation pilot plant

    International Nuclear Information System (INIS)

    Johnson, H.E.; Whatley, M.E.

    1996-01-01

    WIPP's long-standing mission is to demonstrate the safe disposal of TRU waste from US defense activities. In 1980, to comply with NEPA, US DOE completed its first environmental impact statement (EIS) which compared impacts of alternatives for TRU waste disposal. Based on this 1980 analysis, DOE decided to construct WIPP in 1981. In a 1990 decision based on examination of alternatives in a 1990 Supplemental EIS, DOE decided to continue WIPP development by proceeding with a testing program to examine WIPP's suitability as a TRU waste repository. Now, as DOE's Carlsbad Area Office (CAO) attempts to complete its regulatory obligations to begin WIPP disposal operations, CAO is developing WIPP's second supplemental EIS (SEIS-II). To complete the SEIS-II, CAO will have to meet a number of challenges. This paper explores both the past and present EISs prepared to evaluate the suitability of WIPP. The challenges in completing an objective comparison of alternatives, while also finalizing other critical-path compliance documents, controlling costs, and keeping stakeholders involved during the decision-making process are addressed

  10. Cognitive Challenges

    Science.gov (United States)

    ... Privacy Policy Sitemap Learn Engage Donate About TSC Cognitive Challenges Approximately 45% to 60% of individuals with TSC develop cognitive challenges (intellectual disabilities), although the degree of intellectual ...

  11. 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...

  12. FAIR VALUE IN FINANCIAL STATEMENTS – ADVANTAGES AND DISADVANTAGES

    Directory of Open Access Journals (Sweden)

    Miroslav Škoda

    2012-01-01

    Full Text Available Nowadays, there are many demands coming from all over the world to establish or to secure the possibility of comparability of the information provided in financial statements, and to make this information as reliable and accurate as possible, and therefore making it useful and beneficial for anyone who uses them. These requests demand adjustment of the content of accounted data in every single country, which might have its own accounting standards, to international norms of accounting. Substantial form of the synchronization or unification that attempts to harmonize accounting is the International Accounting Standards / International Financial Reporting Standards (IAS/IFRS, which are mainly focusing on financial statements, and seeking the solutions for problems connected with it. Financial statements, being one of the main concerns of the IAS/IFRS that should lead to a better comparability, higher predication and also to achieve higher utility for users, is getting more and more important. One of the tools that should help achieve these demands in financial statements is called “Fair value”. Despite the intents and plans, however it is still quite difficult to establish, whether its contribution to the improvement of accounting standards is really beneficial. Main aim of this paper is to examine and depict the advantages and disadvantages connected to the fair value, providing the reader with objective information and thorough insight into the problems and benefits of fair value.Partial objectives of this paper are to define the concept of fair value, to provide information about theoretical background and evolution of fair value and to examine and describe the possible future development of fair value.

  13. Towards a general object-oriented software development methodology

    Science.gov (United States)

    Seidewitz, ED; Stark, Mike

    1986-01-01

    Object diagrams were used to design a 5000 statement team training exercise and to design the entire dynamics simulator. The object diagrams are also being used to design another 50,000 statement Ada system and a personal computer based system that will be written in Modula II. The design methodology evolves out of these experiences as well as the limitations of other methods that were studied. Object diagrams, abstraction analysis, and associated principles provide a unified framework which encompasses concepts from Yourdin, Booch, and Cherry. This general object-oriented approach handles high level system design, possibly with concurrency, through object-oriented decomposition down to a completely functional level. How object-oriented concepts can be used in other phases of the software life-cycle, such as specification and testing is being studied concurrently.

  14. 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...

  15. 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

  16. 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.

  17. 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.

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 75 FR 8988 - Environmental Impact Statements; Availability

    Science.gov (United States)

    2010-02-26

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

  4. 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...

  5. 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...

  6. 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)

  7. 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...

  8. 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...

  9. 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...

  10. 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

  11. IAEA Statement After Iran Meeting

    International Nuclear Information System (INIS)

    2012-01-01

    Full text: Senior International Atomic Energy Agency officials met an Iranian delegation in Vienna today to seek agreement on a structured approach document to resolve outstanding issues relating to Iran's nuclear programme. The following is a statement by IAEA Deputy Director General Herman Nackaerts after the meeting: ''As announced by the Director General earlier this week, we met today to discuss the structured approach paper. The Agency team came to the meeting in a constructive spirit with the desire and intention of finalising the paper. We presented a revised draft which addressed Iran's earlier stated concerns. However, there has been no progress and, indeed, Iran raised issues that we have already discussed and added new ones. This is disappointing. A date for a follow-on meeting has yet to be fixed.'' (IAEA)

  12. ILK statement about ATWS requirements

    International Nuclear Information System (INIS)

    2005-01-01

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

  13. A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements

    Directory of Open Access Journals (Sweden)

    Suduan Chen

    2014-01-01

    Full Text Available As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.

  14. A hybrid approach of stepwise regression, logistic regression, support vector machine, and decision tree for forecasting fraudulent financial statements.

    Science.gov (United States)

    Chen, Suduan; Goo, Yeong-Jia James; Shen, Zone-De

    2014-01-01

    As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.

  15. Object-Oriented Type Systems

    DEFF Research Database (Denmark)

    Schwartzbach, Michael Ignatieff; Palsberg, Jens

    a type system that generalizes and explains them. The theory is based on an idealized object-oriented language called BOPL (Basic Object Programming Language), containing common features of the above languages. A type system, type inference algorithm, and typings of inheritance and genericity......Object-Oriented Type Systems Jens Palsberg and Michael I. Schwartzbach Aarhus University, Denmark Type systems are required to ensure reliability and efficiency of software. For object-oriented languages, typing is an especially challenging problem because of inheritance, assignment, and late...... are provided for BOPL. Throughout, the results are related to the languages on which BOPL is based. This text offers advanced undergraduates and professional software developers a sound understanding of the key aspects of object-oriented type systems. All algorithms are implemented in a freely available...

  16. Optimising experimental research in respiratory diseases: an ERS statement.

    Science.gov (United States)

    Bonniaud, Philippe; Fabre, Aurélie; Frossard, Nelly; Guignabert, Christophe; Inman, Mark; Kuebler, Wolfgang M; Maes, Tania; Shi, Wei; Stampfli, Martin; Uhlig, Stefan; White, Eric; Witzenrath, Martin; Bellaye, Pierre-Simon; Crestani, Bruno; Eickelberg, Oliver; Fehrenbach, Heinz; Guenther, Andreas; Jenkins, Gisli; Joos, Guy; Magnan, Antoine; Maitre, Bernard; Maus, Ulrich A; Reinhold, Petra; Vernooy, Juanita H J; Richeldi, Luca; Kolb, Martin

    2018-05-01

    Experimental models are critical for the understanding of lung health and disease and are indispensable for drug development. However, the pathogenetic and clinical relevance of the models is often unclear. Further, the use of animals in biomedical research is controversial from an ethical perspective.The objective of this task force was to issue a statement with research recommendations about lung disease models by facilitating in-depth discussions between respiratory scientists, and to provide an overview of the literature on the available models. Focus was put on their specific benefits and limitations. This will result in more efficient use of resources and greater reduction in the numbers of animals employed, thereby enhancing the ethical standards and translational capacity of experimental research.The task force statement addresses general issues of experimental research (ethics, species, sex, age, ex vivo and in vitro models, gene editing). The statement also includes research recommendations on modelling asthma, chronic obstructive pulmonary disease, pulmonary fibrosis, lung infections, acute lung injury and pulmonary hypertension.The task force stressed the importance of using multiple models to strengthen validity of results, the need to increase the availability of human tissues and the importance of standard operating procedures and data quality. Copyright ©ERS 2018.

  17. 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.

  18. Overcoming challenges

    Medline Plus

    Full Text Available ... breastfeeding Overcoming challenges Common questions about breastfeeding and pain Breastfeeding checklist: How to get a good latch Finding ... myths Overcoming challenges Common questions about breastfeeding and pain Breastfeeding checklist: How to get a good latch Finding ...

  19. Overcoming challenges

    Medline Plus

    Full Text Available ... section Back to section menu It's Only Natural Planning ahead Breastfeeding and baby basics Making breastfeeding work ... It's Only Natural Overcoming challenges It's Only Natural Planning ahead Addressing breastfeeding myths Overcoming challenges Common questions ...

  20. 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

  1. A Critical Review of Personal Statements Submitted by Dermatology Residency Applicants

    Directory of Open Access Journals (Sweden)

    Jeannette Olazagasti

    2014-01-01

    Full Text Available Background. A strong personal statement is deemed favorable in the overall application review process. However, research on the role of personal statements in the application process is lacking. Objective. To determine if personal statements from matched applicants differ from unmatched applicants. Methods. All dermatology residency applications (n=332 submitted to UC Davis Dermatology in the year of 2012 were evaluated. Two investigators identified the characteristics and recurring themes of content present in the personal statements. Then, both investigators individually evaluated the content of these personal statements in order to determine if any of the defined themes was present. Chi-square, Fisher’s exact, and reliability tests were used. Results. The following themes were emphasized more often by the matched applicants than the unmatched applicants as their reasons for going into dermatology are to study the cutaneous manifestations of systemic disease (33.8% versus 22.8%, to contribute to the literature gap (8.3% versus 1.1%, and to study the pathophysiology of skin diseases (8.3% versus 2.2%; P≤0.05 for all. Conclusion. The prevalence of certain themes in personal statements of dermatology applicants differs according to match status; nevertheless, whether certain themes impact match outcome needs to be further elucidated.

  2. Development of the UMTRA Project Groundwater Environmental Impact Statement

    International Nuclear Information System (INIS)

    Burt, C.; Ulland, L.; Metzler, D.

    1993-01-01

    This paper discusses the development and preparation of the Programmatic Environmental Impact Statement (PEIS) for the Uranium Mill Tailings Remedial Action (UMTRA) Groundwater Restoration Project. The initiation of the scoping process and preparation of the PEIS began when the Notice of Intent (NOI) to prepare the PEIS was published in the Federal Register on November 18, 1992. However, planning for the PEIS began well before the publication of the NOI, with various aspects of the PEIS, such as the initial formulation of the alternatives and the format of the scoping process, being developed early on. During this preliminary planning phase, it became clear that the preparation of this PEIS posed some significant challenges while at the same time provided for significant opportunities. This paper will briefly summarize the UMTRA Project, discuss the major sections in the PEIS, and describe the challenges and opportunities that developed during the preparation of the PEIS

  3. Quasi-objects, Cult Objects and Fashion Objects

    DEFF Research Database (Denmark)

    Andersen, Bjørn Schiermer

    2011-01-01

    This article attempts to rehabilitate the concept of fetishism and to contribute to the debate on the social role of objects as well as to fashion theory. Extrapolating from Michel Serres’ theory of the quasi-objects, I distinguish two phenomenologies possessing almost opposite characteristics. T...... as a unique opportunity for studying the interchange between these two forms of fetishism and their respective phenomenologies. Finally, returning to Serres, I briefly consider the theoretical consequences of introducing the fashion object as a quasi-object.......This article attempts to rehabilitate the concept of fetishism and to contribute to the debate on the social role of objects as well as to fashion theory. Extrapolating from Michel Serres’ theory of the quasi-objects, I distinguish two phenomenologies possessing almost opposite characteristics....... These two phenomenologies are, so I argue, essential to quasi-object theory, yet largely ignored by Serres’ sociological interpreters. They correspond with the two different theories of fetishism found in Marx and Durkheim, respectively. In the second half of the article, I introduce the fashion object...

  4. 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....

  5. Statement of nuclear incidents at nuclear installations

    International Nuclear Information System (INIS)

    2002-07-01

    A statement of nuclear incidents at nuclear installations in Britain during the first quarter of 2002 is published today by the Health and Safety Executive. It covers the period 1 January to 31 March 2002. There are two installations mentioned in the statement: Dungeness B and Heysham 1. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974

  6. The Development of a Course in Financial Statement Analysis for the Dowling College M.B.A. Program. Curriculum and Program Planning.

    Science.gov (United States)

    Newman, James F.

    In the development of a course in financial statement analysis, the following procedures were implemented: analysis of new accounting pronouncements, new textbooks, and articles on the topic of financial statement analysis; establishment of goals and objectives for the course; and selection of text and content of the course. The course was…

  7. Learning Object Repositories

    Science.gov (United States)

    Lehman, Rosemary

    2007-01-01

    This chapter looks at the development and nature of learning objects, meta-tagging standards and taxonomies, learning object repositories, learning object repository characteristics, and types of learning object repositories, with type examples. (Contains 1 table.)

  8. Teaching Consolidations Accounting: An Approach to Easing the Challenge

    Science.gov (United States)

    Murphy, Elizabeth A.; McCarthy, Mark A.

    2010-01-01

    Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

  9. Active exploration and keypoint clustering for object recognition

    NARCIS (Netherlands)

    Kootstra, G.W.; Ypma, J; de Boer, B.

    2008-01-01

    Object recognition is a challenging problem for artificial systems. This is especially true for objects that are placed in cluttered and uncontrolled environments. To challenge this problem, we discuss an active approach to object recognition. Instead of passively observing objects, we use a robot

  10. Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

    Directory of Open Access Journals (Sweden)

    Zita Drábková

    2015-01-01

    Full Text Available The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative accounting methods, off-balance sheet financing methods and accounting frauds in specific case studies of selected accounting unit in terms of Czech accounting standards. Based on the analysis and comparison of the results thereof, the paper presents and evaluates the alternatives of users of financial statements to evaluate the risk of manipulation of financial statements beyond the scope of a fair and true view. The evaluation further includes a comparison of uses of these models with respect to the International Financial Reporting Standards.

  11. Assessing Risk with GASB Statement No. 3.

    Science.gov (United States)

    Wood, Venita M.; Scott, Bob

    1987-01-01

    Discusses a Government Accounting Standards Board (GASB) publication designed to provide financial statement users with information to assess a government's actual and future deposit and investment market and credit risk. (MLF)

  12. 12 CFR 327.2 - Certified statements.

    Science.gov (United States)

    2010-01-01

    ... the FDIC's e-business Web site FDICconnect a quarterly certified statement invoice each assessment... of the Assessments Section. (4) Each assessment period, the FDIC will provide courtesy e-mail...

  13. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

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

  14. Online, Batch and CICS Social Security Statement

    Data.gov (United States)

    Social Security Administration — A database that contains client preference information for the SSA initiated Social Security Statement as well as other data including SSN, disposition for paper SS...

  15. 12 CFR 611.515 - Information statement.

    Science.gov (United States)

    2010-01-01

    ..., and the territory to be served. (3) A statement enumerating the potential advantages and disadvantages..., allowance for loan losses, and current year-to-date chargeoffs. (F) The amount and nature of start-up costs...

  16. Annual report and accounting statements 2007: ELETROBRAS

    International Nuclear Information System (INIS)

    2007-01-01

    This document reports the actives of the ELETROBRAS during the year 2007 related to: electricity market, international activities, strategic planning, financial indicators, business analysis, relationship with investors, energy marketing, operational research, technological development, financial statements, social responsibility and environment

  17. 18 CFR 706.410 - Confidentiality of statements.

    Science.gov (United States)

    2010-04-01

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

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  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. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  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. Object-Oriented Type Systems

    DEFF Research Database (Denmark)

    Schwartzbach, Michael Ignatieff; Palsberg, Jens

    binding. Existing languages employ different type systems, and it can be difficult to compare, evaluate and improve them, since there is currently no uniform theory for such languages. This book provides such a theory. The authors review the type systems of Simula, Smalltalk, C++ and Eiffel and present......Object-Oriented Type Systems Jens Palsberg and Michael I. Schwartzbach Aarhus University, Denmark Type systems are required to ensure reliability and efficiency of software. For object-oriented languages, typing is an especially challenging problem because of inheritance, assignment, and late...... a type system that generalizes and explains them. The theory is based on an idealized object-oriented language called BOPL (Basic Object Programming Language), containing common features of the above languages. A type system, type inference algorithm, and typings of inheritance and genericity...

  11. Stream Clustering of Growing Objects

    Science.gov (United States)

    Siddiqui, Zaigham Faraz; Spiliopoulou, Myra

    We study incremental clustering of objects that grow and accumulate over time. The objects come from a multi-table stream e.g. streams of Customer and Transaction. As the Transactions stream accumulates, the Customers’ profiles grow. First, we use an incremental propositionalisation to convert the multi-table stream into a single-table stream upon which we apply clustering. For this purpose, we develop an online version of K-Means algorithm that can handle these swelling objects and any new objects that arrive. The algorithm also monitors the quality of the model and performs re-clustering when it deteriorates. We evaluate our method on the PKDD Challenge 1999 dataset.

  12. Statement of Agreements Registered With The Agency

    International Nuclear Information System (INIS)

    1960-01-01

    This document contains a statement of all the agreements which had been registered with the Agency by 30 June 1960 under the Regulations for the Registration of Agreements adopted by the Board of Governors in implementation of Article XXII. B of the Statute. In compliance with Article VI of the Regulations this statement is hereby transmitted to all Members of the Agency for their information. A copy is also being sent to the Secretary-General of the United Nations

  13. Statement of Agreements Registered With The Agency

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1960-09-23

    This document contains a statement of all the agreements which had been registered with the Agency by 30 June 1960 under the Regulations for the Registration of Agreements adopted by the Board of Governors in implementation of Article XXII. B of the Statute. In compliance with Article VI of the Regulations this statement is hereby transmitted to all Members of the Agency for their information. A copy is also being sent to the Secretary-General of the United Nations.

  14. Statement of nuclear incidents at nuclear installations

    International Nuclear Information System (INIS)

    2001-07-01

    A statement of nuclear incidents at nuclear installations in Britain during the first quarter of 2001 is published today by the Health and Safety Executive. It covers the period 1 January to 31 March 2001. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974

  15. 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 ...

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

    Science.gov (United States)

    2010-04-01

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

  17. Rhetorical Moves in Problem Statement Section of Iranian EFL Postgraduate Students' Theses

    Science.gov (United States)

    Nimehchisalem, Vahid; Tarvirdizadeh, Zahra; Paidary, Sara Sayed; Binti Mat Hussin, Nur Izyan Syamimi

    2016-01-01

    The Problem Statement (PS) section of a thesis, usually a subsection of the first chapter, is supposed to justify the objectives of the study. Postgraduate students are often ignorant of the rhetorical moves that they are expected to make in their PS. This descriptive study aimed to explore the rhetorical moves of the PS in Iranian master's (MA)…

  18. Performance Reporting - The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS1

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Wagenhofer, Alfred; Evans, Lisa

    2006-01-01

    This paper is a response to the Exposure Draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the IASB in March 2006. The objective is to bring to the standard setter’s attention research that is relevant to the issues raised in the exposure draft. We review...

  19. Text of Vatican's Draft Statement on the Role of Catholic Higher Education.

    Science.gov (United States)

    Chronicle of Higher Education, 1986

    1986-01-01

    The Vatican's statement on Catholic universities outlines the objective of strengthening Catholic higher education worldwide and discusses the ecclesiastical and pastoral functions of the institutions, their role in society and in the church, Catholic university types, the environment and curriculum orientations, and planning and cooperation. (MSE)

  20. 78 FR 38720 - Statement of Organization, Functions and Delegations of Authority

    Science.gov (United States)

    2013-06-27

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Health Resources and Services Administration Statement of... objectives in assuring equity in access to resources and health careers for minorities and the disadvantaged... Human Services, the Office of Management and Budget, the Congress, and other governmental bodies; (13...

  1. Metaphoric Modeling of Foreign Language Teaching and Learning, with Special Reference to Teaching Philosophy Statements

    Science.gov (United States)

    Alghbban, Mohammed I.; Ben Salamh, Sami; Maalej, Zouheir

    2017-01-01

    The current article investigates teachers' metaphoric modeling of foreign language teaching and learning at the College of Languages and Translation, King Saud University. It makes use of teaching philosophy statements as a corpus. Our objective is to analyze the underlying conceptualizations of teaching/learning, the teachers' perception of the…

  2. Identifying and Clarifying Values and Reason Statements that Promote Effective Food Parenting Practices, Using Intensive Interviews

    Science.gov (United States)

    Beltran, Alicia; Hingle, Melanie D.; Knesek, Jessica; O'Connor, Teresia; Baranowski, Janice; Thompson, Debbe; Baranowski, Tom

    2011-01-01

    Objective: Generate and test parents' understanding of values and associated reason statements to encourage effective food parenting practices. Methods: This study was cross-sectional. Sixteen parents from different ethnic groups (African American, white, and Hispanic) living with their 3- to 5-year-old child were recruited. Interested parents…

  3. 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 ...

  4. Hilar cholangiocarcinoma: expert consensus statement.

    Science.gov (United States)

    Mansour, John C; Aloia, Thomas A; Crane, Christopher H; Heimbach, Julie K; Nagino, Masato; Vauthey, Jean-Nicolas

    2015-08-01

    An American Hepato-Pancreato-Biliary Association (AHPBA)-sponsored consensus meeting of expert panellists met on 15 January 2014 to review current evidence on the management of hilar cholangiocarcinoma in order to establish practice guidelines and to agree consensus statements. It was established that the treatment of patients with hilar cholangiocarcinoma requires a coordinated, multidisciplinary approach to optimize the chances for both durable survival and effective palliation. An adequate diagnostic and staging work-up includes high-quality cross-sectional imaging; however, pathologic confirmation is not required prior to resection or initiation of a liver transplant trimodal treatment protocol. The ideal treatment for suitable patients with resectable hilar malignancy is resection of the intra- and extrahepatic bile ducts, as well as resection of the involved ipsilateral liver. Preoperative biliary drainage is best achieved with percutaneous transhepatic approaches and may be indicated for patients with cholangitis, malnutrition or hepatic insufficiency. Portal vein embolization is a safe and effective strategy for increasing the future liver remnant (FLR) and is particularly useful for patients with an FLR of hilar cholangiocarcinoma should be evaluated for a standard trimodal protocol incorporating external beam and endoluminal radiation therapy, systemic chemotherapy and liver transplantation. Post-resection chemoradiation should be offered to patients who show high-risk features on surgical pathology. Chemoradiation is also recommended for patients with locally advanced, unresectable hilar cancers. For patients with locally recurrent or metastatic hilar cholangiocarcinoma, first-line chemotherapy with gemcitabine and cisplatin is recommended based on multiple Phase II trials and a large randomized controlled trial including a heterogeneous population of patients with biliary cancers. © 2015 International Hepato-Pancreato-Biliary Association.

  5. Electromagnetic wave scattering by aerial and ground radar objects

    CERN Document Server

    Sukharevsky, Oleg I

    2014-01-01

    Electromagnetic Wave Scattering by Aerial and Ground Radar Objects presents the theory, original calculation methods, and computational results of the scattering characteristics of different aerial and ground radar objects. This must-have book provides essential background for computing electromagnetic wave scattering in the presence of different kinds of irregularities, as well as Summarizes fundamental electromagnetic statements such as the Lorentz reciprocity theorem and the image principleContains integral field representations enabling the study of scattering from various layered structur

  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. Multiparty Compatibility for Concurrent Objects

    Directory of Open Access Journals (Sweden)

    Roly Perera

    2016-06-01

    Full Text Available Objects and actors are communicating state machines, offering and consuming different services at different points in their lifecycle. Two complementary challenges arise when programming such systems. When objects interact, their state machines must be "compatible", so that services are requested only when they are available. Dually, when objects refine other objects, their state machines must be "compliant", so that services are honoured whenever they are promised. In this paper we show how the idea of multiparty compatibility from the session types literature can be applied to both of these problems. We present an untyped language in which concurrent objects are checked automatically for compatibility and compliance. For simple objects, checking can be exhaustive and has the feel of a type system. More complex objects can be partially validated via test cases, leading to a methodology closer to continuous testing. Our proof-of-concept implementation is limited in some important respects, but demonstrates the potential value of the approach and the relationship to existing software development practices.

  8. 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...

  9. Inspector General, DoD, Oversight of the Army Audit Agency Audit of the U.S. Army Corps of Engineers, Civil Works Program, FY 1996 Financial Statements

    National Research Council Canada - National Science Library

    Lane, F

    1997-01-01

    The audit objective was to determine the accuracy and completeness of the audit of the U.S. Army Corps of Engineers, Civil Works Program, FY 1996, financial statements conducted by the Army Audit Agency...

  10. Inspector General, DoD, Oversight of the Army Audit Agency Audit of the FY 2000 Army Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    Our objectives were to oversee the Army Audit Agency audit of the FY 2000 Department of the Army Working Capital Fund financial statements to verify whether we can rely on their work and to determine...

  11. Internal Controls and Compliance With Laws and Regulations for the FY 1996 Financial Statements of the "Other Defense Organizations" Receiving Department 97 Appropriations

    National Research Council Canada - National Science Library

    1997-01-01

    The overall audit objective was to assess internal controls and compliance with laws and regulations and to review and evaluate the adjustments to the FY 1996 "Other Defense Organizations" financial statements...

  12. Inventory Accounts on the Financial Statements of the Defense Logistics Agency Business Areas of the Defense Business Operations Fund for FY 1993

    National Research Council Canada - National Science Library

    Young, Shelton

    1994-01-01

    The objectives of the audit were to: Determine whether the inventory accounts on the FY 1993 financial statement of the Fund are presented fairly in accordance with generally accepted accounting principles, Evaluate the internal control...

  13. Supplementary Report on Audit of Internal Control Systems Related to the Office of the Secretary of Transportation's Financial Statements for Fiscal Years 1994 and 1995

    Science.gov (United States)

    1997-01-24

    The internal controlrelated objectives for our audits of the Office of the Secretary of Transportation's (OST) Financial Statements for Fiscal Years (FY) 1994 and 1995 were to determine whether OST and the Federal Transit Administration (FTA) (i) had...

  14. Financial Statements of the Defense Logistics Agency Reutilization and Marketing Service Business Area of the Defense Business Operations Fund for FY 1994

    National Research Council Canada - National Science Library

    1995-01-01

    The objectives of the audit were to determine whether the DRMS Statement of Financial Position, as of September 30, 1994, was presented fairly in accordance with Office of Management and Budget Bulletin...

  15. Internal Controls and Compliance With Laws and Regulations for Expense Account Line Items on the FY 1996 Defense Business Operations Fund Consolidated Financial Statements

    National Research Council Canada - National Science Library

    1998-01-01

    .... The primary audit objective was to determine whether the expenses on the FY 1996 DBOF consolidated financial statements were presented fairly in accordance with Office of Management and Budget Bulletin...

  16. Working with Research Integrity-Guidance for Research Performing Organisations: The Bonn PRINTEGER Statement.

    Science.gov (United States)

    Forsberg, Ellen-Marie; Anthun, Frank O; Bailey, Sharon; Birchley, Giles; Bout, Henriette; Casonato, Carlo; Fuster, Gloria González; Heinrichs, Bert; Horbach, Serge; Jacobsen, Ingrid Skjæggestad; Janssen, Jacques; Kaiser, Matthias; Lerouge, Inge; van der Meulen, Barend; de Rijcke, Sarah; Saretzki, Thomas; Sutrop, Margit; Tazewell, Marta; Varantola, Krista; Vie, Knut Jørgen; Zwart, Hub; Zöller, Mira

    2018-05-31

    This document presents the Bonn PRINTEGER Consensus Statement: Working with Research Integrity-Guidance for research performing organisations. The aim of the statement is to complement existing instruments by focusing specifically on institutional responsibilities for strengthening integrity. It takes into account the daily challenges and organisational contexts of most researchers. The statement intends to make research integrity challenges recognisable from the work-floor perspective, providing concrete advice on organisational measures to strengthen integrity. The statement, which was concluded February 7th 2018, provides guidance on the following key issues: § 1. Providing information about research integrity § 2. Providing education, training and mentoring § 3. Strengthening a research integrity culture § 4. Facilitating open dialogue § 5. Wise incentive management § 6. Implementing quality assurance procedures § 7. Improving the work environment and work satisfaction § 8. Increasing transparency of misconduct cases § 9. Opening up research § 10. Implementing safe and effective whistle-blowing channels § 11. Protecting the alleged perpetrators § 12. Establishing a research integrity committee and appointing an ombudsperson § 13. Making explicit the applicable standards for research integrity.

  17. American Society of Clinical Oncology Policy Statement Update: Genetic and Genomic Testing for Cancer Susceptibility.

    Science.gov (United States)

    Robson, Mark E; Bradbury, Angela R; Arun, Banu; Domchek, Susan M; Ford, James M; Hampel, Heather L; Lipkin, Stephen M; Syngal, Sapna; Wollins, Dana S; Lindor, Noralane M

    2015-11-01

    The American Society of Clinical Oncology (ASCO) has long affirmed that the recognition and management of individuals with an inherited susceptibility to cancer are core elements of oncology care. ASCO released its first statement on genetic testing in 1996 and updated that statement in 2003 and 2010 in response to developments in the field. In 2014, the Cancer Prevention and Ethics Committees of ASCO commissioned another update to reflect the impact of advances in this area on oncology practice. In particular, there was an interest in addressing the opportunities and challenges arising from the application of massively parallel sequencing-also known as next-generation sequencing-to cancer susceptibility testing. This technology introduces a new level of complexity into the practice of cancer risk assessment and management, requiring renewed effort on the part of ASCO to ensure that those providing care to patients with cancer receive the necessary education to use this new technology in the most effective, beneficial manner. The purpose of this statement is to explore the challenges of new and emerging technologies in cancer genetics and provide recommendations to ensure their optimal deployment in oncology practice. Specifically, the statement makes recommendations in the following areas: germline implications of somatic mutation profiling, multigene panel testing for cancer susceptibility, quality assurance in genetic testing, education of oncology professionals, and access to cancer genetic services. © 2015 by American Society of Clinical Oncology.

  18. 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

  19. Bangladesh (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented to the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, the population of Bangladesh increased from 76.4 million in 1974 to 89.9 million in 1981 and if the annual estimated growth rate of 2.4% continues unchecked, the population will be 111.5 million by 1990. Rapid population growth increases the man-land ratio, while the undesirable age structure entails a high dependency burden and provides a large base for further population growth. The huge investment in food production is neutralized and educational facilities remain unavailable for most of the nation's 15.6 million school-age children. Even under the most optimistic population projection, the total will increase by more than 60% by the year 2015, exacerbating the already serious problems of poverty and unemployment. The urban population is expected to increase from 17.5 million at present to 37.3 million by 2000, including a multitude of squatters with no visible income-earning opportunities. The population policy adopted by the government in June 1976 was directed toward influencing demographic behavior primarily through information, education, and motivation activities and a wide array of family planning services provided at maternal-child health and family planning centers. The government has taken some steps to increase economic productivity and create employment, and has made administrative changes including upgrading the smallest administrative units and creating directorates for primary education and women's affairs. Health and population control strategies will include establishing primary health care and maternal-child health and family planning centers throughout the country, expanding the family planning worker to population ratio, and integrating the family planning programs with all development oriented programs. The National Council for Population Control and several other organizational structures have been created

  20. Methodological aspects transparency financial statements of construction companies

    Directory of Open Access Journals (Sweden)

    O. V. Rozhnova

    2016-01-01

    Full Text Available In modern society, in terms of general information and integration of the economies, information is one of the main market products. There is becoming urgent task of improving financial statement transparency for enterprises in this situation. One of the most challenging in improving transparency can be considered the construction industry, because of the pursuit of privacy and a high degree of corruption. The paper analyzes the possible reasons for reducing the level of transparency in the construction industry companies. The paper highlighted the general and particular causes that affect the transparency of financial reporting of construction enterprises. Common causes are relevant for companies in any industry, and private causes show features characteristic of the construction itself. In addition, the paper analyzes the various methods of increasing the transparency used by companies all over the world. The analysis highlighted the internal and external methods for improving the transparency of financial statements and transparency of construction companies. Leadership and employees at the enterprise level providing transparency of financial reporting, and non-financial information about the company, having interest to stakeholders, carry out internal methods. External methods are applied at the macro level as the joint forces of the enterprises of the construction industry to form associations and the state. The analysis also considered the possibility of using these methods by the Russian construction companies and advantages and disadvantages of their application.

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

    International Nuclear Information System (INIS)

    1979-04-01

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

  2. Detection of fraudulent financial statements using the hybrid data mining approach.

    Science.gov (United States)

    Chen, Suduan

    2016-01-01

    The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2002 and 2013. In the first stage, two decision tree algorithms, including the classification and regression trees (CART) and the Chi squared automatic interaction detector (CHAID) are applied in the selection of major variables. The second stage combines CART, CHAID, Bayesian belief network, support vector machine and artificial neural network in order to construct fraudulent financial statement detection models. According to the results, the detection performance of the CHAID-CART model is the most effective, with an overall accuracy of 87.97 % (the FFS detection accuracy is 92.69 %).

  3. Specification of Concurrent Objects

    DEFF Research Database (Denmark)

    Sørensen, Morten U.

    relation over two objects and an event. In the model, objects can be composed by parallel composition, encapsulation, and hiding of operations. Refinement between objects is defined as fair trace inclusion.A specification language is presented where objects can be specified operationally by abstract...

  4. Paradigms in object recognition

    International Nuclear Information System (INIS)

    Mutihac, R.; Mutihac, R.C.

    1999-09-01

    A broad range of approaches has been proposed and applied for the complex and rather difficult task of object recognition that involves the determination of object characteristics and object classification into one of many a priori object types. Our paper revises briefly the three main different paradigms in pattern recognition, namely Bayesian statistics, neural networks, and expert systems. (author)

  5. BL Lacertae objects

    International Nuclear Information System (INIS)

    Disney, M.J.; Veron, P.

    1977-01-01

    The properties of BL Lacertae objects are discussed including their spectra, variability, and brightness. The historical development of observation, and the conclusion that these objects are possibly quasar-related objects rather than variable stars as originally supposed are treated. The possible mechanisms for the unusual luminosity of these objects are considered

  6. R-FCN Object Detection Ensemble based on Object Resolution and Image Quality

    DEFF Research Database (Denmark)

    Rasmussen, Christoffer Bøgelund; Nasrollahi, Kamal; Moeslund, Thomas B.

    2017-01-01

    Object detection can be difficult due to challenges such as variations in objects both inter- and intra-class. Additionally, variations can also be present between images. Based on this, research was conducted into creating an ensemble of Region-based Fully Convolutional Networks (R-FCN) object d...

  7. Statement by Dr. Mohamed ElBaradei Director General elect of the IAEA on the Occasion of the approval of his appointment by the General Conference, 29 September 1997

    International Nuclear Information System (INIS)

    ElBaradei, M.

    1997-01-01

    The document reproduces the text of the Statement of the Director General of the IAEA at the IAEA General Conference on 29 september 1997, on the occasion of the approval of his appointment by the General Conference. The Statement focuses on the challenging and complex tasks of the Agency for the safe and exclusively peaceful use of e nuclear energy to satisfy people's needs

  8. Designing the Object Game

    DEFF Research Database (Denmark)

    Filip, Diane; Lindegaard, Hanne

    2016-01-01

    The Object Game is an exploratory design game and an experiment of developing a tangible object that can spark dialogue and retrospection between collaborative partners and act as a boundary object. The objective of this article is to show and elaborate on the development of the Object Game......, and to provide case examples of the game in action. The Object Game has two parts – Story-building and Co-rating of objects – with the aim of stimulating a collaborative reflection on knowledge sharing with different objects. In Story-building, the participants visualize their knowledge sharing process...... these facilitated knowledge transfer, knowledge exchange, knowledge generation, and knowledge integration. The participants collaborative reflected on their use of different objects for knowledge sharing and learn which objects have been effective (and which have not been effective) in their collaborative...

  9. Simplified Key Management for Digital Access Control of Information Objects

    Science.gov (United States)

    2016-07-02

    0001, Task BC-5-2283, “Architecture, Design of Services for Air Force Wide Distributed Systems,” for USAF HQ USAF SAF/CIO A6. The views, opinions...Challenges for Cloud Computing,” Lecture Notes in Engineering and Computer Science: Proceedings World Congress on Engineering and Computer Science 2011...P. Konieczny USAF HQ USAF SAF/CIO A6 11. SPONSOR’S / MONITOR’S REPORT NUMBER(S) 12. DISTRIBUTION / AVAILABILITY STATEMENT Approved for public

  10. Overcoming challenges

    Medline Plus

    Full Text Available ... Disease and Stroke HIV and AIDS Mental Health Pain Pregnancy Reproductive Health Sexual Health Sexually Transmitted Infections ... breastfeeding Overcoming challenges Common questions about breastfeeding and pain Breastfeeding checklist: How to get a good latch ...

  11. Overcoming challenges

    Medline Plus

    Full Text Available ... menu It's Only Natural Planning ahead Breastfeeding and baby basics Making breastfeeding work for you Addressing breastfeeding ... in the African-American community Incredible facts about babies, breastmilk, and breastfeeding Overcoming challenges Common questions about ...

  12. Overcoming challenges

    Medline Plus

    Full Text Available ... facts about babies, breastmilk, and breastfeeding Overcoming challenges Common questions about breastfeeding and pain Breastfeeding checklist: How to get a good latch Finding support It takes a village: Building ...

  13. Cognitive Challenges

    Science.gov (United States)

    ... Alliance Our Story Our Vision Our Team Our Leadership Our Results Our Corporate Policies FAQs Careers Contact Us Media Store Privacy Policy Sitemap Learn Engage Donate About TSC Cognitive Challenges Approximately 45% to 60% of individuals with TSC ...

  14. Overcoming challenges

    Medline Plus

    Full Text Available ... breastfeeding means to them. Subscribe To receive Breastfeeding email updates Enter email Submit Overcoming challenges Breastfeeding has a long list ... breastfeeding means to them. Subscribe To receive Breastfeeding email updates Enter email Submit All material contained on ...

  15. Overcoming challenges

    Medline Plus

    Full Text Available ... into your life Breastfeeding in daily life: At home and in public Laws that support breastfeeding 10 ... and jobs View all pages in this section Home It's Only Natural Overcoming challenges It's Only Natural ...

  16. 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.

  17. 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...

  18. Corporate Statements in the Facilities Industry

    DEFF Research Database (Denmark)

    Holzweber, Markus

    In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements that wil......In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements...... statements from FM organizations was selected and linked to financial data. The article reveals that the FM services industry would benefit from the concept of capability coherence. Findings showed that FM organizations showing higher scores of capability coherence have higher profitability scores....

  19. Malaysia (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented to the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, Malaysia by 1984 achieved a crude death rate of 5.3/1000, an infant mortality rate of 17/1000 live births, and a 1983 life expectancy at birth of 67.6 for males and 72.3 for females due primarily to socioeconomic development, better nutrition, and a health system covering 95% of the rural population. Substantial mortality differentials still exist between Peninsular Malaysia, Sabah, and Sarawak, between urban and rural areas, and among ethnic groups. Differences in the coverage and quality of mortality statistics also exist. 83.2% of Malaysia's total population of 15.5 million is in Peninsular Malaysia, 7.3% in Sabah, and 9.5% in Sarawak. In Peninsular Malaysia, 55.1% are Malays, 33.9% Chinese, and 10.3% Indians. About 40% of the population is urban, and 39% is under age 15. The average annual rate of growth declined from 2.6% in the 1960s to 2.3% in the 1970s. The total fertility rate fell from 5.1 children in 1970 to 4.1 in 1980. A rise in age at 1st marriage and reduction in marital fertility have been partly offset by an increase in the proportion of women of childbearing age. The population is projected to grow to about 22 million by the year 2000. Chinese and Indians are expected to approach replacement level fertility by that year, but Malay fertility is expected to remain high for some time. Internal migration, 45% of which is intrarural, increased markedly in the 1970s, probably due to rapid modernization, industrialization, land development, and regional imbalances in economic development. In absolute terms a total of 410,000 persons moved from rural to urban areas during the 1970s. Important progress has been made in regional development programs, but further regional development requires resolution of problems related to internal migration and greater efforts to relocate industries in the less developed areas. The

  20. Philippines (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented to the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, the 1980 Philippine census enumerated 48.1 million persons, a more than 6-fold increase over the 7.6 million of 1903. The 1913-39 average intercensal growth rate of 2.22% declined during World War II but soared to 3.06% from 1948-60. The growth rate was 2.71% between 1975-80. The median age was 20.2 in 1903, 16.9 in 1970 and 18.6 in 1980. The crude birth rate declined from 46.0/1000 in 1960 to 34.8 in 1975, while the crude death rate declined from 13.7/1000 in 1960 to 9.3 in 1975. The average age of Filipino women at marriage increased from 23.2 in 1975 to 24 in 1978, causing a decline of the total fertility rate from 5.89 to 4.70. The infant mortality rate was expected to decline from 59.3 in 1983 to 54.2 in 1987. The Philippines was still 63% rural in 1980 despite the concentration of urban growth in Manila. As of 1983, the Philippine Overseas Employment Administration had processed 434,207 employment contracts, of which 65.5% were for production process workers, transport equipment operators, and laborers, 15.3% were for service workers, and 13.9% were for professional and technical workers. The Philippine Family Planning program aims to reduce population growth from an estimated 2.54% in 1983 to 1.92% by 1993 and to achieve replacement level fertility by 2010. As a result of the 1978 review of the Philippine Population Programme, the focus is now on longterm planning to ensure more significant and perceptible demographic impact of development programs and policies. The Population Education Program aims to inculcate values supporting family planning in the areas of family size and welfare, responsible parenthood, and delayed marriage, while the Adolescent Fertility Program seeks to reduce the incidence of early marriage and pregnancy. 3496 clinics, hospitals, and sterilization centers provide family planning and related services

  1. IRP methods for Environmental Impact Statements of utility expansion plans

    International Nuclear Information System (INIS)

    Cavallo, J.D.; Hemphill, R.C.; Veselka, T.D.

    1992-01-01

    Most large electric utilities and a growing number of gas utilities in the United States are using a planning method -- Integrated Resource Planning (IRP) - which incorporates demand-side management (DSM) programs whenever the marginal cost of the DSM programs are lower than the marginal cost of supply-side expansion options. Argonne National Laboratory has applied the IRP method in its socio-economic analysis of an Environmental Impact Statement (EIS) of power marketing for a system of electric utilities in the mountain and western regions of the United States. Applying the IRP methods provides valuable information to the participants in an EIS process involving capacity expansion of an electric or gas utility. The major challenges of applying the IRP method within an EIS are the time consuming and costly task of developing a least cost expansion path for each altemative, the detailed quantification of environmental damages associated with capacity expansion, and the explicit inclusion of societal-impacts to the region

  2. The Graduate MIS Security Course: Objectives and Challenges

    Science.gov (United States)

    Jensen, Bradley K.; Guynes, Carl S.; Nyaboga, Andrew

    2009-01-01

    Given the magnitude of real and potential losses, both private and public employers increasingly expect graduates of management information systems (MIS) programs to understand information security concepts. The infrastructure requirements for the course includes setting up a secure laboratory environment to accommodate the development of viruses…

  3. Monitoring radioactivity in the environment: context, objectives, challenges and prospects

    International Nuclear Information System (INIS)

    Collet, J.; Jaunet, P.

    2010-01-01

    The aims of environmental radioactivity monitoring are multiples: protection of human health and environment, knowledge of the radiological status of the environment, early detection of radiological events, public information. This monitoring is ensured by several stakeholders (licensees, IRSN, ASN, state and local authorities, associations...) and in all environment compartments (air, water, soil, fauna and flora...). Within a European regulatory context, the Nuclear Transparency and Security Act 2006-686 of 13 June 2006 (TSN Act) reinforces the importance attached to consideration of safety, radiation protection and the environment. Other developments in the scope of environmental radioactivity must be noted: new stakeholders, lower background radiation, deployment of the French National Network of Environmental Radioactivity Monitoring (RNM), evolution of the ICPR thoughts to take better account of environmental protection, post-accident management doctrine, new concerns about environmental behaviour of some radionuclides. In order to maintain a quality policy in the field of environmental radioactivity measurements and to ensure the transparency of information, ASN will make sure that the strategy of environmental radioactivity monitoring will take into account these concerns. (author)

  4. Two Paper Airplane Design Challenges: Customizing for Different Learning Objectives

    Science.gov (United States)

    Meyer, Daniel Z.; Meyer, Allison Antink

    2012-01-01

    The incorporation of scientific inquiry into college classrooms has steadily risen as faculty work to move away from exclusively didactic methods. One type of inquiry structure, the design task, produces a product rather than simply a conclusion. This offers students a context to apply their understanding of content in a tangible way that has…

  5. ISASS Policy Statement – Lumbar Artificial Disc

    Science.gov (United States)

    Garcia, Rolando

    2015-01-01

    Purpose The primary goal of this Policy Statement is to educate patients, physicians, medical providers, reviewers, adjustors, case managers, insurers, and all others involved or affected by insurance coverage decisions regarding lumbar disc replacement surgery. Procedures This Policy Statement was developed by a panel of physicians selected by the Board of Directors of ISASS for their expertise and experience with lumbar TDR. The panel's recommendation was entirely based on the best evidence-based scientific research available regarding the safety and effectiveness of lumbar TDR. PMID:25785243

  6. Resource Contingency Program : Draft Environmental Impact Statement.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1995-02-01

    In 1990, the Bonneville Power Administration (BPA) embarked upon the Resource Contingency Program (RCP) to fulfill its statutory responsibilities to supply electrical power to its utility, industrial and other customers in the Pacific Northwest. Instead of buying or building generating plants now, BPA has purchased options to acquire power later if needed. Three option development agreements were signed in September 1993 with three proposed natural gas-fired, combined cycle combustion turbine CT projects near Chehalis and Satsop Washington and near Hermiston, Oregon. This environmental impact statement addresses the environmental consequences of purchasing power from these options. This environmental impact statement addresses the environmental consequences of purchasing power from these options.

  7. The utility of Pro Forma Income Statements.

    Science.gov (United States)

    Reiboldt, Max; Reiboldt, John

    2002-01-01

    Recent headlines surrounding the financial demise of the nation's seventh largest company, Enron, and its subsequent entanglements with its accounting and consulting firm, Arthur Andersen, have placed a cloud of suspicion upon many reasonable business practices that otherwise are considered standard procedure. The proforma income statement is one of those practices. An oft-used tool in financial management, pro formas play a useful role for projecting financial performance based on predictable forecasts or assumptions. Regardless of the current scrutiny, there is still a valid use for accurately prepared statements.

  8. Moving object detection using background subtraction

    CERN Document Server

    Shaikh, Soharab Hossain; Chaki, Nabendu

    2014-01-01

    This Springer Brief presents a comprehensive survey of the existing methodologies of background subtraction methods. It presents a framework for quantitative performance evaluation of different approaches and summarizes the public databases available for research purposes. This well-known methodology has applications in moving object detection from video captured with a stationery camera, separating foreground and background objects and object classification and recognition. The authors identify common challenges faced by researchers including gradual or sudden illumination change, dynamic bac

  9. Seeing Objects as Faces Enhances Object Detection.

    Science.gov (United States)

    Takahashi, Kohske; Watanabe, Katsumi

    2015-10-01

    The face is a special visual stimulus. Both bottom-up processes for low-level facial features and top-down modulation by face expectations contribute to the advantages of face perception. However, it is hard to dissociate the top-down factors from the bottom-up processes, since facial stimuli mandatorily lead to face awareness. In the present study, using the face pareidolia phenomenon, we demonstrated that face awareness, namely seeing an object as a face, enhances object detection performance. In face pareidolia, some people see a visual stimulus, for example, three dots arranged in V shape, as a face, while others do not. This phenomenon allows us to investigate the effect of face awareness leaving the stimulus per se unchanged. Participants were asked to detect a face target or a triangle target. While target per se was identical between the two tasks, the detection sensitivity was higher when the participants recognized the target as a face. This was the case irrespective of the stimulus eccentricity or the vertical orientation of the stimulus. These results demonstrate that seeing an object as a face facilitates object detection via top-down modulation. The advantages of face perception are, therefore, at least partly, due to face awareness.

  10. Seeing Objects as Faces Enhances Object Detection

    Directory of Open Access Journals (Sweden)

    Kohske Takahashi

    2015-09-01

    Full Text Available The face is a special visual stimulus. Both bottom-up processes for low-level facial features and top-down modulation by face expectations contribute to the advantages of face perception. However, it is hard to dissociate the top-down factors from the bottom-up processes, since facial stimuli mandatorily lead to face awareness. In the present study, using the face pareidolia phenomenon, we demonstrated that face awareness, namely seeing an object as a face, enhances object detection performance. In face pareidolia, some people see a visual stimulus, for example, three dots arranged in V shape, as a face, while others do not. This phenomenon allows us to investigate the effect of face awareness leaving the stimulus per se unchanged. Participants were asked to detect a face target or a triangle target. While target per se was identical between the two tasks, the detection sensitivity was higher when the participants recognized the target as a face. This was the case irrespective of the stimulus eccentricity or the vertical orientation of the stimulus. These results demonstrate that seeing an object as a face facilitates object detection via top-down modulation. The advantages of face perception are, therefore, at least partly, due to face awareness.

  11. 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

  12. Statement to the 54th session of the United Nations General Assembly. United Nations, New York, 4 November 1999

    International Nuclear Information System (INIS)

    ElBaradei, M.

    1999-01-01

    In his Statement to the 54th Session of the United Nations General Assembly (New York, 4 November 1999), the Director General of the IAEA presented some of the major Agency's achievements in fulfilling its mandate as described in the Annual Report of the IAEA for 1998, and also some of the challenges and opportunities that lie ahead

  13. Objectivity And Moral Relativism

    OpenAIRE

    Magni, Sergio Filippo

    2017-01-01

    The relativity of morals has usually been taken as an argument against the objectivity of ethics. However, a more careful analysis can show that there are forms of moral objectivism which have relativistic implications, and that moral relativism can be compatible with the objectivity of ethics. Such an objectivity is not always in contrast to moral relativism and it is possible to be relativists without having to give up the claim of objectivity in ethics

  14. 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.

  15. 75 FR 25309 - Environmental Impact Statement: Cook County, IL

    Science.gov (United States)

    2010-05-07

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook... FHWA is issuing this Notice to advise the public that an Environmental Impact Statement (EIS) will be... project comprises several elements of the overall Chicago Region Environmental and Transportation...

  16. 77 FR 25781 - Environmental Impact Statement; Washington, DC

    Science.gov (United States)

    2012-05-01

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

  17. 78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA

    Science.gov (United States)

    2013-08-01

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement...: The Federal Highway Administration is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be prepared for a proposed transportation project in Calcasieu Parish...

  18. Joint Consensus Statement of the American Academy of Sleep Medicine and Sleep Research Society on the Recommended Amount of Sleep for a Healthy Adult: Methodology and Discussion

    OpenAIRE

    Watson, Nathaniel F.; Badr, M. Safwan; Belenky, Gregory; Bliwise, Donald L.; Buxton, Orfeu M.; Buysse, Daniel; Dinges, David F.; Gangwisch, James; Grandner, Michael A.; Kushida, Clete; Malhotra, Raman K.; Martin, Jennifer L.; Patel, Sanjay R.; Quan, Stuart F.; Tasali, Esra

    2015-01-01

    The American Academy of Sleep Medicine and Sleep Research Society recently released a Consensus Statement regarding the recommended amount of sleep to promote optimal health in adults. This paper describes the methodology, background literature, voting process, and voting results for the consensus statement. In addition, we address important assumptions and challenges encountered during the consensus process. Finally, we outline future directions that will advance our understanding of sleep n...

  19. Objects in Motion

    Science.gov (United States)

    Damonte, Kathleen

    2004-01-01

    One thing scientists study is how objects move. A famous scientist named Sir Isaac Newton (1642-1727) spent a lot of time observing objects in motion and came up with three laws that describe how things move. This explanation only deals with the first of his three laws of motion. Newton's First Law of Motion says that moving objects will continue…

  20. Survivability via Control Objectives

    Energy Technology Data Exchange (ETDEWEB)

    CAMPBELL,PHILIP L.

    2000-08-11

    Control objectives open an additional front in the survivability battle. A given set of control objectives is valuable if it represents good practices, it is complete (it covers all the necessary areas), and it is auditable. CobiT and BS 7799 are two examples of control objective sets.

  1. Repurposing learning object components

    NARCIS (Netherlands)

    Verbert, K.; Jovanovic, J.; Gasevic, D.; Duval, E.; Meersman, R.

    2005-01-01

    This paper presents an ontology-based framework for repurposing learning object components. Unlike the usual practice where learning object components are assembled manually, the proposed framework enables on-the-fly access and repurposing of learning object components. The framework supports two

  2. Environmental impact statement analysis: dose methodology

    International Nuclear Information System (INIS)

    Mueller, M.A.; Strenge, D.L.; Napier, B.A.

    1981-01-01

    Standardized sections and methodologies are being developed for use in environmental impact statements (EIS) for activities to be conducted on the Hanford Reservation. Five areas for standardization have been identified: routine operations dose methodologies, accident dose methodology, Hanford Site description, health effects methodology, and socioeconomic environment for Hanford waste management activities

  3. 2012 National Guard Bureau Posture Statement

    Science.gov (United States)

    2012-01-01

    Illinois / Poland Indiana / Slovakia Kansas / Armenia Maine/ Montenegro Maryland / Estonia Maryland / Bosnia Michigan / Latvia Minnesota / Croatia New Jersey...alternative methods of planting to help increase crop production in the area. 2012 Posture Statement 19 Global Engagement State Partnership...horticulture ( plant cultivation), pest control, veterinary/animal husbandry techniques, civil engineering, and energy management. As a result of the

  4. 7 CFR 1221.113 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION ORDER Sorghum Promotion, Research, and Information Order Sorghum Promotion, Research, and Information Board § 1221.113 Financial statements. (a) As requested by the Secretary, the Board shall prepare...

  5. Understanding statements now a virtual cinch.

    Science.gov (United States)

    Weber, Danielle B; Talaga, John

    2005-04-01

    With a click of the mouse, some patients are accessing and paying their hospital bills online. Novant Health revamped its patient billing process so it's easier to understand and use. Developing a clear, concise billing statement and then implementing an online bill presentment and payment system resulted in improved customer relations, fewer payment processing errors, and faster receipt of payment.

  6. 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).

  7. 46 CFR 502.95 - Prehearing statements.

    Science.gov (United States)

    2010-10-01

    ... FEDERAL MARITIME COMMISSION GENERAL AND ADMINISTRATIVE PROVISIONS RULES OF PRACTICE AND PROCEDURE... the party or parties have communicated or conferred in a good faith effort to reach stipulation to the... litigated. (5) A brief statement of applicable law. (6) The conclusion to be drawn. (7) Suggested time and...

  8. 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)

  9. Lucky Mc Uranium Mill. Draft environmental statement

    International Nuclear Information System (INIS)

    1977-06-01

    The Environmental Impact Statement addressed the following: the existing environment; operations; environmental impacts; environmental effects of accidents; monitoring programs and other mitigating measures; unavoidable adverse environmental impacts; relationship between short-term uses of the environment and long-term productivity; irreversible and irretrievable commitments of resources; alternatives; and NRC benefit-cost summary for the Lucky Mc Mill

  10. 29 CFR 782.0 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... one place general interpretations of the Administrator which will provide “a practical guide to... CERTAIN EMPLOYEES OF MOTOR CARRIERS § 782.0 Introductory statement. (a) Since the enactment of the Fair... seek to apply it.” (Skidmore v. Swift & Co., 323 U.S. 134) (b) The interpretations contained in this...

  11. 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...

  12. 24 CFR 180.435 - Prehearing statements.

    Science.gov (United States)

    2010-04-01

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

  13. 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…

  14. 29 CFR 1977.1 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... AND HEALTH ACT OF 1970 General § 1977.1 Introductory statement. (a) The Occupational Safety and Health... Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR... general application designed to regulate employment conditions relating to occupational safety and health...

  15. Financial Statement Analysis for Colleges and Universities.

    Science.gov (United States)

    Woelfel, Charles J.

    1987-01-01

    Presents ratio analysis of financial statements as a tool applicable for use by nonprofit institutions for evaluation of financial and operational performance of an institution. It can be used as a screening, forecasting, diagnostic, and evaluative tool for administration and governance. (MD)

  16. [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.

  17. 1999 Auditor's report and financial statements

    International Nuclear Information System (INIS)

    2000-02-01

    This report contains the audited consolidated financial reports for the Churchill Falls (Labrador) Corporation Limited and those for the Twin Falls Power Corporation Limited, together with the appropriate notes to the consolidated financial statements and summaries of significant accounting policies as they apply to the data provided in this report

  18. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

    Baker, R.; Candresse, T.; Dormannsné Simon, E.

    2012-01-01

    Following a request by the European Commission, EFSA’s Panel on Plant Health was asked to deliver a statement to clarify the current scientific knowledge regarding the identity of the apple snails in the context of the evaluation of the pest risk analysis prepared by the Spanish Ministry of Envir...

  19. 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...

  20. 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...

  1. Objects, materiality and meaning

    DEFF Research Database (Denmark)

    Lenau, Torben Anker; Lindegaard, Hanne

    2008-01-01

    The present research work investigates the relation between physical objects, their materiality, understood as the physical substances they are made from, and the communication from the objects. In product design of physical objects the communicative aspects are just as important as the function...... of the object, and the designers aim is therefore to tune both in order to achieve a desired goal. To do so the designer basically has 2 options: Alteration of the physical shape of the object and the selection of materials. Through the manipulation of shape and materials can symbolic and sensory information...... be written into the object. The materials are therefore carriers of communication, even though this is dependent of the cultural context and the environment which the object will be part of. However the designer has only minor influence on those....

  2. 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.

  3. 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 ...

  4. Monographs, list entries, public statements.

    Science.gov (United States)

    Chinou, Ioanna

    2014-12-02

    According to Directive 2004/24/EC which amended the basic legislation laid down in Directive 2001/83/EC a new European legislation on herbal medicinal products was developed, in order to harmonize the use of herbal medicinal products in Member States of the European Union. The objective of this legislation was to ensure the future existence of such products and to consider particular characteristics during the assessment of their quality, efficacy and safety, having defined two categories for herbal medicines: i) well-established use herbal medicinal products, which can be granted a marketing authorization; and ii) traditional herbal medicinal products which can be granted a registration based on their longstanding safe and efficient use. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

  5. 42 CFR 426.517 - CMS' statement regarding new evidence.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false CMS' statement regarding new evidence. 426.517... DETERMINATIONS Review of an NCD § 426.517 CMS' statement regarding new evidence. (a) CMS may review any new... experts; and (5) Presented during any hearing. (b) CMS may submit a statement regarding whether the new...

  6. 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...

  7. 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...

  8. 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...

  9. 17 CFR 230.417 - Date of financial statements.

    Science.gov (United States)

    2010-04-01

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

  10. 24 CFR 242.58 - Books, accounts, and financial statements.

    Science.gov (United States)

    2010-04-01

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

  11. 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...

  12. 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...

  13. 49 CFR 805.735-24 - Review of financial statements.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Review of financial statements. 805.735-24 Section... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-24 Review of financial statements. (a) The Personnel Officer shall review each statement of employment and financial interests submitted...

  14. 7 CFR 1230.115 - Submission of annual financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Submission of annual financial statements. 1230.115... Submission of annual financial statements. State Pork Producer Associations, as defined in § 1230.25, that... financial statements prepared by State association staff members or individuals who prepare annual financial...

  15. 17 CFR 210.8-08 - Age of financial statements.

    Science.gov (United States)

    2010-04-01

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

  16. 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...

  17. 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...

  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 271.7 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Attorney General's statement. 271.7... Authorization § 271.7 Attorney General's statement. (a) Any State that seeks to administer a program under this subpart shall submit a statement from the State Attorney General (or the attorney for those State agencies...

  20. 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...

  1. 12 CFR 18.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

    ...) Schedule RI (Income Statement); (iv) Schedule RI-A (Changes in Equity Capital); and (v) Schedule RI-B... balance sheet and income statement items; and future plans. (d) Disclaimer. The following legend shall be... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Contents of annual disclosure statement. 18.4...

  2. 12 CFR 350.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

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

  3. 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...

  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. 76 FR 53531 - Environmental Impact Statement: Hancock County, MS

    Science.gov (United States)

    2011-08-26

    ...)] Environmental Impact Statement: Hancock County, MS AGENCY: Federal Highway Administration (FHWA), Department Of... that an environmental impact statement will be prepared for a proposed highway project in Hancock... an Environmental Impact Statement (EIS) for the proposed widening and/or realignment of State Route...

  6. 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...

  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. 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...

  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. 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...

  11. 76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA

    Science.gov (United States)

    2011-03-09

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Los... to advise the public that a Draft Environmental Impact Statement will be prepared for a proposed... prepare a Draft Environmental Impact Statement on a proposal for the State Route 710 Gap North Closure...

  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. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 75 FR 4031 - Streamlining Hard-Copy Postage Statement Processing

    Science.gov (United States)

    2010-01-26

    ... finalized postage statements from PostalOne! facilities are available online at the Business Customer...! facilities only. Copies of finalized postage statements are available online at the Business Customer Gateway... postage statements from PostalOne! facilities are available online at the Business Customer Gateway. 2. At...

  19. 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...

  20. 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...

  1. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

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

  2. Environmental challenge

    International Nuclear Information System (INIS)

    Conable, B.; Warford, J.; Partow, Z.; Lutz, E.; Munasinghe, M.

    1991-09-01

    The contents include the following: Development and the Environment: A Global Balance; Evolution of the World Bank's Environmental Policy; Accounting for the Environment; Public Policy and the Environment; Managing Drylands; Environmental Action Plans in Africa; Agroforestry in Sub-Saharan Africa; Irrigation and the Environmental Challenge; Curbing Pollution in Developing Countries; Global Warming and the Developing World; and The Global Environment Facility

  3. Challenging Identities

    DEFF Research Database (Denmark)

    depends on the conceptual or ideological constellation in which it takes part. This volume on one hand demonstrates the role of notions of identity in a variety of European contexts, and on the other hand highlights how there may be reasons to challenge the use of the term and corresponding social...

  4. Overcoming challenges

    Medline Plus

    Full Text Available ... Contact Us Blog Popular topics Vision and mission Leadership Programs and activities In your community Funding opportunities Internships and jobs View all pages in this section Home It's Only Natural Overcoming challenges It's Only Natural Planning ahead Addressing breastfeeding myths ...

  5. Overcoming challenges

    Medline Plus

    Full Text Available ... we are What we do Programs and activities Work with us Contact Us Blog Popular topics Vision and mission Leadership Programs and activities In your community Funding opportunities Internships and jobs View all pages in this section Home It's Only Natural Overcoming challenges It's Only Natural ...

  6. Early object relations into new objects.

    Science.gov (United States)

    Downey, T W

    2001-01-01

    Two strands of change are suggested by this review, one maturational, the other therapeutic or developmental (Hartmann and Kris, 1945). By "maturational" I mean to suggest energies that infuse the individual from earliest life in a manner that includes object relations, but for the healthy exercise of which object relations per se need not be of central and crucial importance. Within wide limits such energies may be delayed until growth conditions prevail without significant distortion of certain of the organism's ego functions. Therapeutic change is analogous to developmental change in that both involve the crucial presence of another to release energies. In therapeutic change these are energies that have been repressed beyond the reach of developmental dynamics. In everyday development crisis and synthesis alternate in conjunction with new and emerging objects to add to the psychological structures brought to the fore by maturation. In many instances, as we see with John, over time and in a less focussed manner, developmental changes can approximate therapeutic change and visa versa. Freud-Dann in their "experiment" pursued one line, in which the equipmental delay brought on by extremely adverse living circumstances was redressed by providing an interpersonally enriching, loving, developmentally facilitating milieu. The sketches of individual children and John's subsequent story provide a perspective into what becomes the stuff of growth and what remains the stuff of neurosis. The developmental reserves and ego resilience of these children were impressive but probably not extraordinary. Usual growth ensued as soon as they were provided with the rich soil of Bulldogs Bank instead of the desert sand of the Tereszin concentration camp. However, no one can escape such adverse circumstances without having taken in the stuff of neurosis. Affects and percepts that were not assimilatable or even available to consciousness at the time remain buried in the unconscious

  7. Policy and technical considerations for high-level radioactive wastes: a statement of issues and objectives

    International Nuclear Information System (INIS)

    Anon.

    1977-01-01

    There are a number of issues that EPA must consider in translating broad policy considerations into environmental protection criteria for high-level and TRU-contaminated waste. This paper reviews these issues and suggests some questions for discussion at this workshop

  8. 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

  9. Sociality – necessary qualitative characteristic of financial statements

    Directory of Open Access Journals (Sweden)

    L.V. Shkulipa

    2015-12-01

    Full Text Available The article is devoted to objective analysis of qualitative characteristics of financial reporting for international and national accounting standards in accenting on the social component of economic activity. Given the market conditions are economic management the article the first time offered a new interpretation of the principle of accounting in view of the social purpose of accounting. The basic differences of qualitative characteristics of financial statements in accordance with national and international accounting standards. The comparison of the old and new orders for financial reporting in terms of enhancing the degree of reflection of accounting information a social nature. As a result the author proposed a new qualitative characteristics of financial reporting «social» will combine the qualitative characteristics which on the recommendation the international standards are not included in the national (essence, honesty, neutrality and expand the social meaning under the mapping of accounting information on accounts, economic operations and financial reporting.

  10. Reasoning about Function Objects

    Science.gov (United States)

    Nordio, Martin; Calcagno, Cristiano; Meyer, Bertrand; Müller, Peter; Tschannen, Julian

    Modern object-oriented languages support higher-order implementations through function objects such as delegates in C#, agents in Eiffel, or closures in Scala. Function objects bring a new level of abstraction to the object-oriented programming model, and require a comparable extension to specification and verification techniques. We introduce a verification methodology that extends function objects with auxiliary side-effect free (pure) methods to model logical artifacts: preconditions, postconditions and modifies clauses. These pure methods can be used to specify client code abstractly, that is, independently from specific instantiations of the function objects. To demonstrate the feasibility of our approach, we have implemented an automatic prover, which verifies several non-trivial examples.

  11. Birth of the Object: Detection of Objectness and Extraction of Object Shape through Object Action Complexes

    DEFF Research Database (Denmark)

    Kraft, Dirk; Pugeault, Nicolas; Baseski, Emre

    2008-01-01

    We describe a process in which the segmentation of objects as well as the extraction of the object shape becomes realized through active exploration of a robot vision system. In the exploration process, two behavioral modules that link robot actions to the visual and haptic perception of objects...... interact. First, by making use of an object independent grasping mechanism, physical control over potential objects can be gained. Having evaluated the initial grasping mechanism as being successful, a second behavior extracts the object shape by making use of prediction based on the motion induced...... system, knowledge about its own embodiment as well as knowledge about geometric relationships such as rigid body motion. This prior knowledge allows the extraction of representations that are semantically richer compared to many other approaches....

  12. Herbig-Haro objects

    International Nuclear Information System (INIS)

    Schwartz, R.D.

    1983-01-01

    Progress in the understanding of Herbig-Haro (HH) objects is reviewed. The results of optical studies of the proper motions and alignments, variability, and polarization of HH objects and the results of spectroscopic studies are discussed. Ground-based infrared studies and far-infrared observations are reviewed. Findings on the properties of molecular clouds associated with HH objects, on gas flows associated with HH IR stars, on maser emission, and on radio continuum observations are considered. A history of proposed excitation mechanisms for HH objects is briefly presented, and the salient shock-wave calculations aimed at synthesizing the spectra of HH objects are summarized along with hypotheses that have been advanced about the origin of the objects. 141 references

  13. Propelling Extended Objects

    Science.gov (United States)

    Humbert, Richard

    2010-01-01

    A force acting on just part of an extended object (either a solid or a volume of a liquid) can cause all of it to move. That motion is due to the transmission of the force through the object by its material. This paper discusses how the force is distributed to all of the object by a gradient of stress or pressure in it, which creates the local…

  14. BL Lacertae objects

    International Nuclear Information System (INIS)

    Miller, J.S.

    1978-01-01

    An overview is given of the principal characteristics and problems associated with the prototype BL Lacertae. The most important characteristics of this group and its relevance, the consideration of a few particular objects in moderate detail, the relation between these objects QSOs, and normal galaxies, and finally the possible physical nature of BL Lac objects and the important questions they raise are treated. 15 references

  15. Objective-C

    CERN Document Server

    DeVoe, Jiva

    2011-01-01

    A soup-to-nuts guide on the Objective-C programming language. Objective-C is the language behind Cocoa and Cocoa Touch, which is the Framework of applications written for the Macintosh, iPod touch, iPhone, and iPad platforms. Part of the Developer Reference series covering the hottest Apple topics, this book covers everything from the basics of the C language to advanced aspects of Apple development. You'll examine Objective-C and high-level subjects of frameworks, threading, networking, and much more.: Covers the basics of the C language and then quickly moves onto Objective-C and more advanc

  16. Abstract Objects of Verbs

    DEFF Research Database (Denmark)

    2014-01-01

    Verbs do often take arguments of quite different types. In an orthodox type-theoretic framework this results in an extreme polysemy of many verbs. In this article, it is shown that this unwanted consequence can be avoided when a theory of "abstract objects" is adopted according to which...... these objects represent non-objectual entities in contexts from which they are excluded by type restrictions. Thus these objects are "abstract'' in a functional rather than in an ontological sense: they function as representatives of other entities but they are otherwise quite normal objects. Three examples...

  17. 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

  18. U.S. Department of Energy Naval Petroleum Reserve Number 1 quarterly financial statements, December 31, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-03-18

    The report presents the results of the independent certified public accountants` review of the Department of Energy`s Naval Petroleum Reserve Number 1 interim financial statements as of December 31, 1996 and 1995. The review was done in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A review of interim financial statements consists principally of inquiries of NPR-1 personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements take as a whole. Accordingly, the certified public accountants do not express such an opinion. The auditors have stated that, except for the omission of certain disclosures, they are not aware of any material modifications that should be made to the financial statements in order for them to be in conformity with the other comprehensive basis of accounting described in Note 1 to the financial statements.

  19. U.S. Department of Energy Naval Petroleum Reserve Number 1 quarterly financial statements, March 31, 1997 and 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-17

    The report presents the results of the independent certified public accountants` review of the Department of Energy`s Naval Petroleum Reserve Number 1 interim financial statements as of March 31, 1997 and 1996. The review was done in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A review of interim financial statements consist principally of inquires of NPR-1 personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, the certified public accountants do not express such an opinion. The auditors have stated that, except for the omission of certain disclosures, they are not aware of any material modifications that should be made to the financial statements in order for them to be in conformity with the other comprehensive basis of accounting described in Note 1 to the financial statements.

  20. View-based 3-D object retrieval

    CERN Document Server

    Gao, Yue

    2014-01-01

    Content-based 3-D object retrieval has attracted extensive attention recently and has applications in a variety of fields, such as, computer-aided design, tele-medicine,mobile multimedia, virtual reality, and entertainment. The development of efficient and effective content-based 3-D object retrieval techniques has enabled the use of fast 3-D reconstruction and model design. Recent technical progress, such as the development of camera technologies, has made it possible to capture the views of 3-D objects. As a result, view-based 3-D object retrieval has become an essential but challenging res

  1. Mobility Challenges

    DEFF Research Database (Denmark)

    Jensen, Ole B.; Lassen, Claus

    2011-01-01

    This article takes point of departure in the challenges to understand the importance of contemporary mobility. The approach advocated is a cross-disciplinary one drawing on sociology, geography, urban planning and design, and cultural studies. As such the perspective is to be seen as a part...... of the so-called ‘mobility turn’ within social science. The perspective is illustrative for the research efforts at the Centre for Mobility and Urban Studies (C-MUS), Aalborg University. The article presents the contours of a theoretical perspective meeting the challenges to research into contemporary urban...... mobilities. In particular the article discusses 1) the physical city, its infrastructures and technological hardware/software, 2) policies and planning strategies for urban mobility and 3) the lived everyday life in the city and the region....

  2. Dealing with the challenges of curriculum implementation: Lessons ...

    African Journals Online (AJOL)

    The article suggests solutions to the educational challenges experienced by rural schoolteachers in implementing the national curriculum policy statements. The results should be of interest to curriculum developers, administrators, and evaluators responsible for solving implementation problems. Este estudo pretende ...

  3. 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

  4. Programs as Data Objects

    DEFF Research Database (Denmark)

    This book constitutes the refereed proceedings of the Second Symposium on Programs as Data Objects, PADO 2001, held in Aarhus, Denmark, in May 2001. The 14 revised full papers presented were carefully reviewed and selected from 30 submissions. Various aspects of looking at programs as data objects...... are covered from the point of view of program analysis, program transformation, computational complexity, etc....

  5. Exhibiting Epistemic Objects

    DEFF Research Database (Denmark)

    Tybjerg, Karin

    2017-01-01

    of exhibiting epistemic objects that utilize their knowledge-generating potential and allow them to continue to stimulate curiosity and generate knowledge in the exhibition. The epistemic potential of the objects can then be made to work together with the function of the exhibition as a knowledge-generating set...

  6. Object permanence in lemurs.

    Science.gov (United States)

    Deppe, Anja M; Wright, Patricia C; Szelistowski, William A

    2009-03-01

    Object permanence, the ability to mentally represent objects that have disappeared from view, should be advantageous to animals in their interaction with the natural world. The objective of this study was to examine whether lemurs possess object permanence. Thirteen adult subjects representing four species of diurnal lemur (Eulemur fulvus rufus, Eulemur mongoz, Lemur catta and Hapalemur griseus) were presented with seven standard Piagetian visible and invisible object displacement tests, plus one single visible test where the subject had to wait predetermined times before allowed to search, and two invisible tests where each hiding place was made visually unique. In all visible tests lemurs were able to find an object that had been in clear view before being hidden. However, when lemurs were not allowed to search for up to 25-s, performance declined with increasing time-delay. Subjects did not outperform chance on any invisible displacements regardless of whether hiding places were visually uniform or unique, therefore the upper limit of object permanence observed was Stage 5b. Lemur species in this study eat stationary foods and are not subject to stalking predators, thus Stage 5 object permanence is probably sufficient to solve most problems encountered in the wild.

  7. Investigating Music Information Objects

    Science.gov (United States)

    Weissenberger, Lynnsey K.

    2016-01-01

    This dissertation, titled "Investigating Music Information Objects," is a study of the nature, description, representations, and ideas related to music information objects (MIOs). This research study investigates how music practitioners from various traditions describe and conceptualize MIOs, using a theoretical framework to classify…

  8. Objects of Desire.

    Science.gov (United States)

    Zielinski, Dave

    2000-01-01

    Describes learning objects, also known as granules, chunks, or information nuggets, and likens them to help screens. Discusses concerns about how they can go wrong: (1) faulty pretest questions; (2) missing links in the learning object chain; (3) poor frames of reference; and (4) lack of customization. (JOW)

  9. Per Object statistical analysis

    DEFF Research Database (Denmark)

    2008-01-01

    of a specific class in turn, and uses as pair of PPO stages to derive the statistics and then assign them to the objects' Object Variables. It may be that this could all be done in some other, simply way, but several other ways that were tried did not succeed. The procedure ouptut has been tested against...

  10. On Objects and Events

    DEFF Research Database (Denmark)

    Eugster, Patrick Thomas; Guerraoui, Rachid; Damm, Christian Heide

    2001-01-01

    This paper presents linguistic primitives for publish/subscribe programming using events and objects. We integrate our primitives into a strongly typed object-oriented language through four mechanisms: (1) serialization, (2) multiple sub typing, (3) closures, and (4) deferred code evaluation. We...

  11. Stability of multihypernuclear objects

    International Nuclear Information System (INIS)

    Ikram, M.; Rather, Asloob A.; Usmani, A.A.; Patra, S.K.

    2016-01-01

    In present work, we analyze the stability of multi-hypernuclear objects having higher content of strangeness. The aim of this work is to test the stability of such objects which might be produced in heavy-ion reactions. Studies of such type of systems might have great implication to nuclear-astrophysics

  12. Cultivating objects in interaction

    DEFF Research Database (Denmark)

    Hazel, Spencer

    2014-01-01

    is chapter explores patterns of repeated orientations to physical objects in interactants’ visuo-spatial and haptic surround. A number of examples are presented from advice-giving activities in various institutional settings, where participants-in-interaction initially draw on material objects...

  13. Piles of objects

    KAUST Repository

    Hsu, Shu-Wei; Keyser, John

    2010-01-01

    We present a method for directly modeling piles of objects in multi-body simulations. Piles of objects represent some of the more interesting, but also most time-consuming portion of simulation. We propose a method for reducing computation in many

  14. Object oriented programming

    International Nuclear Information System (INIS)

    Kunz, P.F.

    1990-01-01

    This paper is an introduction to object oriented programming techniques. It tries to explain the concepts by using analogies with traditional programming. The object oriented approach not inherently difficult, but most programmers find a relatively high threshold in learning it. Thus, this paper will attempt to convey the concepts with examples rather than explain the formal theory

  15. Beginning Objective-C

    CERN Document Server

    Dovey, James

    2012-01-01

    Objective-C is today's fastest growing programming language, at least in part due to the popularity of Apple's Mac, iPhone and iPad. Beginning Objective-C is for you if you have some programming experience, but you're new to the Objective-C programming language and you want a modern-and fast-way forwards to your own coding projects. Beginning Objective-C offers you a modern programmer's perspective on Objective-C courtesy of two of the best iOS and Mac developers in the field today, and gets you programming to the best of your ability in this important language.  It gets you rolling fast into

  16. Hardware Objects for Java

    DEFF Research Database (Denmark)

    Schoeberl, Martin; Thalinger, Christian; Korsholm, Stephan

    2008-01-01

    Java, as a safe and platform independent language, avoids access to low-level I/O devices or direct memory access. In standard Java, low-level I/O it not a concern; it is handled by the operating system. However, in the embedded domain resources are scarce and a Java virtual machine (JVM) without...... an underlying middleware is an attractive architecture. When running the JVM on bare metal, we need access to I/O devices from Java; therefore we investigate a safe and efficient mechanism to represent I/O devices as first class Java objects, where device registers are represented by object fields. Access...... to those registers is safe as Java’s type system regulates it. The access is also fast as it is directly performed by the bytecodes getfield and putfield. Hardware objects thus provide an object-oriented abstraction of low-level hardware devices. As a proof of concept, we have implemented hardware objects...

  17. Abstract Objects of Verbs

    DEFF Research Database (Denmark)

    Robering, Klaus

    2014-01-01

    Verbs do often take arguments of quite different types. In an orthodox type-theoretic framework this results in an extreme polysemy of many verbs. In this article, it is shown that this unwanted consequence can be avoided when a theory of "abstract objects" is adopted according to which these obj......Verbs do often take arguments of quite different types. In an orthodox type-theoretic framework this results in an extreme polysemy of many verbs. In this article, it is shown that this unwanted consequence can be avoided when a theory of "abstract objects" is adopted according to which...... these objects represent non-objectual entities in contexts from which they are excluded by type restrictions. Thus these objects are "abstract'' in a functional rather than in an ontological sense: they function as representatives of other entities but they are otherwise quite normal objects. Three examples...

  18. The Climate Change Challenge for Land Professionals

    DEFF Research Database (Denmark)

    Enemark, Stig

    2014-01-01

    “Climate change is the defining challenge of our time”. This statement by UN Secretary General Ban Ki Moon (2009) is still valid. The challenges of food shortage, environmental degradation and natural disasters are to a large extent caused by the overarching challenge of climate change, while...... the rapid urbanisation is a general trend that in itself has a significant impact on climate change. Measures for adaptation to climate change must be integrated into strategies for poverty reduction to ensure sustainable development and for meeting the Millennium Development Goals and beyond. Sustainable...... monitoring systems and systems for land administration and management should serve as a basis for climate change mitigation and adaptation as well as prevention and management of natural disasters. In facing the climate change challenge the role of land professionals is twofold: • Monitoring change...

  19. Challenges in obesity research.

    Science.gov (United States)

    Palou, Andreu; Bonet, M Luisa

    2013-09-01

    Obesity is the main nutritional problem and one of the most important health problems in developed societies. Central to the challenge of obesity prevention and management is a thoroughly understanding of its determinants. Multiple socio-cultural, socio-economic, behavioural and biological factors--often interrelated and many of them still unknown or poorly understood--can contribute to the establishment and perpetuation of obese phenotypes. Here, we address current research challenges regarding basic aspects of obesity and emerging science for its control, including brown adipose tissue thermogenesis and browning of white fat as possible therapeutic targets for obesity, the influence of the microbioma, and genetics, epigenetics, nutrigenomics and nutrigenetics of obesity. We also highlight hot topics in relation to food and lifestyle as determinants of obesity, including the brain mechanisms underlying environmental motivation to eat, the biological control of spontaneous physical activity, the possible role of concrete foods and food components, and the importance of early life nutrition and environment. Challenges regarding the connections of obesity with other alterations and pathologies are also briefly addressed, as well as social and economical challenges in relation to healthy food production and lifestyle for the prevention of obesity, and technological challenges in obesity research and management. The objective is to give a panoramic of advances accomplished and still ahead relevant to the different stakeholders engaged in understanding and combating obesity. Copyright © AULA MEDICA EDICIONES 2013. Published by AULA MEDICA. All rights reserved.

  20. The Twenty Statement Test in Teacher Development

    Directory of Open Access Journals (Sweden)

    Ahmet Aypay

    2011-10-01

    Full Text Available The purpose of this study is to describe teacher characteristics using Twenty Statements Test (TST. Study group includes a total of thirty-five individuals, including teachers, guidance and counselors and research assistants. The study used a qualitative approach on teacher identity. TST is one of the qualitative methods that were used to determine individual self-conceptualization. Study group were requested to write twenty statements that describe themselves responding to the question “Who I am?” in a free format. The findings indicated that teachers were overwhelmingly in group c (reflective. No differences were found in terms of gender and profession. Only few significant differences have been found based on marital status. The utility of TST in teacher training and development was discussed.

  1. The Twenty Statement Test in Teacher Development

    Directory of Open Access Journals (Sweden)

    Ahmet Aypay

    2011-04-01

    Full Text Available The purpose of this study is to describe teacher characteristics using Twenty Statements Test (TST. Study group includes a total of thirty-five individuals, including teachers, guidance and counselors and research assistants. The study used a qualitative approach on teacher identity. TST is one of the qualitative methods that were used to determine individual self-conceptualization. Study group were requested to write twenty statements that describe themselves responding to the question “Who I am?” in a free format. The findings indicated that teachers were overwhelmingly in group c (reflective. No differences were found in terms of gender and profession. Only few significant differences have been found based on marital status. The utility of TST in teacher training and development was discussed

  2. An Official American Thoracic Society Research Statement

    DEFF Research Database (Denmark)

    Slatore, Christopher G; Horeweg, Nanda; Jett, James R

    2015-01-01

    BACKGROUND: Pulmonary nodules are frequently detected during diagnostic chest imaging and as a result of lung cancer screening. Current guidelines for their evaluation are largely based on low-quality evidence, and patients and clinicians could benefit from more research in this area. METHODS......: In this research statement from the American Thoracic Society, a multidisciplinary group of clinicians, researchers, and patient advocates reviewed available evidence for pulmonary nodule evaluation, characterized six focus areas to direct future research efforts, and identified fundamental gaps in knowledge...... demographic and nodule characteristics with patient-level outcomes. Methods to share data from registries are also necessary. CONCLUSIONS: This statement may help researchers to develop impactful and innovative research projects and enable funders to better judge research proposals. We hope...

  3. Mission statement for the Engineering Test Facility

    International Nuclear Information System (INIS)

    1979-10-01

    This Mission Statement defines the ETF activity during its operating life. The results of those operations must provide the data, knowledge, experience, and confidence to continue to the next steps beyond ETF in making fusion power a viable energy option. The results from the ETF mission (operations are assumed to start early in the 1990's) are to bridge the gap between the base of magnetic fusion knowledge at the start of operations and that reqired to design the EPR/DEMO devices

  4. Hanford science and technology needs statements document

    Energy Technology Data Exchange (ETDEWEB)

    Piper, L.L.

    1997-12-31

    This document is a compilation of the Hanford science and technology needs statements for FY 1998. The needs were developed by the Hanford Site Technology Coordination Group (STCG) with full participation and endorsement of site user organizations, stakeholders, and regulators. The purpose of this document is to: (a) provide a comprehensive listing of Hanford science and technology needs, and (b) identify partnering and commercialization opportunities with industry, other federal and state agencies, and the academic community. The Hanford STCG reviews and updates the needs annually. Once completed, the needs are communicated to DOE for use in the development and prioritization of their science and technology programs, including the Focus Areas, Cross-Cutting Programs, and the Environmental Management Science Program. The needs are also transmitted to DOE through the Accelerating Cleanup: 2006 Plan. The public may access the need statements on the Internet on: the Hanford Home Page (www.hanford.gov), the Pacific Rim Enterprise Center`s web site (www2.pacific-rim.org/pacific rim), or the STCG web site at DOE headquarters (em-52.em.doegov/ifd/stcg/stcg.htm). This page includes links to science and technology needs for many DOE sites. Private industry is encouraged to review the need statements and contact the Hanford STCG if they can provide technologies that meet these needs. On-site points of contact are included at the ends of each need statement. The Pacific Rim Enterprise Center (206-224-9934) can also provide assistance to businesses interested in marketing technologies to the DOE.

  5. Lepreau 2 environmental impact statement. Supplemental information

    International Nuclear Information System (INIS)

    1984-09-01

    This report contains supplemental information to the Environmental Impact Statement that was issued on the proposed second nuclear generating station Point Lepreau-2 in New Brunswick, Canada. Some issues dealt with here are the terrestrial and aquatic impacts of radioactive and thermal releases to the environment, radiation safety for the human population, socio-economic impacts on the region in regards to housing, social services and employment, and monitoring programs for all aspects of the development, construction and operation of the plant

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

    Science.gov (United States)

    1971-12-27

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

  7. THE QUALITY INCREASING OF INFORMATION IN THE FINANCIAL STATEMENTS. A REARRANGEMENT OF THE QUALITATIVE CHARACTERISTICS

    OpenAIRE

    GADAU LIANA

    2012-01-01

    The generalized practice of using some conceptual frameworks offers a higher quality of information, by establishing specific criteria of reference. The qualitative characteristics are those features that give utility and value to the information presented in the financial statements. They are features derived from the normalization of a conceptual framework and a chart of accounts. These qualities, which are supposed to be general for all accounting data, connect the objectives of the financ...

  8. Terminating the Audit of the National Flood Insurance Program’s Fiscal 1980 Financial Statements.

    Science.gov (United States)

    1981-09-21

    7 AD-A107 188 GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING A ETC F/G 5/1 TERMINATING THE AUDIT OF THE NATIONAL FLOOD INSURANCE PROGRAN S-,-ETC...Management Agency Dear Mr. Giuffrida: A Subject: Terminating the Audit of the National Floodr .) Insurance Program’s Fiscal 1980 Financial...objective of the audit was to express an opinion on the NFIP’s < fiscal 1980 financial statements. We will not meet this objec- tive, however, because

  9. Environmental impact statements concerning final deposition of spent nuclear fuels a.o

    International Nuclear Information System (INIS)

    Larsen, B.; Schibbye, K.; Andersson, Johan; Norrby, S.; Timm, T.; Haegg, C.; Johansson, Gunnar

    1995-02-01

    Five governmental authorities concerned in licensing a swedish nuclear waste repository have outlined recommendations for what should be covered by an environmental impact statement, i.e. defined which laws should be applied, tried to develop a consensus on the handling the EIS in the licensing procedure, to identify potential problems due to prevailing (or non-existing) rules on EIS especially concerning roles and conflicts of objective

  10. 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...

  11. Nuclear Energy General Objectives

    International Nuclear Information System (INIS)

    2011-01-01

    One of the IAEA's statutory objectives is to 'seek to accelerate and enlarge the contribution of atomic energy to peace, health and prosperity throughout the world'. One way it achieves this objective is to issue publications in various series. Two of these series are the IAEA Nuclear Energy Series and the IAEA Safety Standards Series. According to Article III, paragraph A.6, of the IAEA Statute, the IAEA safety standards establish 'standards of safety for protection of health and minimization of danger to life and property.' The safety standards include the Safety Fundamentals, Safety Requirements and Safety Guides. These standards are primarily written in a regulatory style, and are binding on the IAEA for its own activities. The principal users are Member State regulatory bodies and other national authorities. The IAEA Nuclear Energy Series consists of reports designed to encourage and assist research on, and development and practical application of, nuclear energy for peaceful uses. This includes practical examples to be used by owners and operators of utilities in Member States, implementing organizations, academia and politicians, among others. The information is presented in guides, reports on the status of technology and advances, and best practices for peaceful uses of nuclear energy based on inputs from international experts. The series complements the IAEA's safety standards, and provides detailed guidance, experience, good practices and examples on the five areas covered in the IAEA Nuclear Energy Series. The Nuclear Energy Basic Principles is the highest level publication in the IAEA Nuclear Energy Series and describes the rationale and vision for the peaceful uses of nuclear energy. It presents eight Basic Principles on which nuclear energy systems should be based to fulfil nuclear energy's potential to help meet growing global energy needs. The Nuclear Energy Series Objectives are the second level publications. They describe what needs to be

  12. Cost-effectiveness evaluation of alternatives in environmental impact statements

    International Nuclear Information System (INIS)

    Weiser, A.L.

    1977-01-01

    Although it has been Federal government officials who have been accused in courts of law with mismanagement with regard to the consideration of alternatives in the environmental impact statement, the responsibility for systematically considering all alternatives to a proposed project remains with project decisionmakers in the Federal, state, or local levels of government and in industry. By applying the techniques of system cost-effectiveness analysis to the assessment of alternatives, it is believed that management will be able to clearly demonstrate that the selection of the proposed approach was neither arbitrary nor capricious. A rational approach to the assessment of alternatives should aid in meeting the mandates of environmental legislation and EIS guidelines, and it should eliminate the merit of any plaintiff's charge of mismanagement with regard to management's consideration of alternatives. Even though many interfaces between the proposed system and the environment cannot as yet be objectively quantified, application of CE techniques will demonstrate that a rigorous exploration and objective evaluation has been applied to the consideration of alternatives with respect to project objectives, financial conditions, and adverse environmental impacts

  13. [Statement of fair retribution in medical oaths].

    Science.gov (United States)

    Pérez, Marta L; Rancich, Ana M; Gelpi, Ricardo J

    2004-01-01

    to determine if Medical Oaths from different times include the statement of the physician to request from patients a fair retribution for his/her medical services. Fifty Medical Oaths found in articles and publications were analyzed. In accordance with their corresponding dates, the Oaths were grouped as ancient /medieval (12), and modern/contemporary (38). Of the fifty, only three specifically included the statement of fair retribution. Two of the three were medieval and belonged to the School of Medicine of Montpellier. The other text was modern (Amato Lusitano's Oath). Four writings showed statements regarding medical assistance to the poor. Eleven pledges indirectly stated that no earnings from other activities and/or relations were obtained. Ancient oaths emphasize fair retribution, no discrimination in medical assistance based on payment possibilities, and gain of honest earnings. Modern oaths generally do not include these topics and very few mention that the medical profession should not be exercised merely for material purposes. Despite the above, physicians should respect the limits of their obligations and should be committed to assist without discriminating, particularly without taking into consideration their patient's financial possibilities. Therefore their fees should not be excessive for the services rendered.

  14. Cockpit management and Specific Behavioral Objectives (SBOs)

    Science.gov (United States)

    Mudge, R. W.

    1987-01-01

    One of the primary tools used to accomplish the task of effective training is the specific behavioral objective (SBO). An SBO is simply a statement which specifically identifies a small segment of the final behavior sought, and a little more. The key word is specific. The company pinpoints exactly what it is it wants the pilot to do after completing training, and what it should evaluate from the point of view of both the program and the pilot. It tells the junior crewmember exactly, specifically, what he should monitor and support insofar as the management function is concerned. It gives greater meaning to the term second in command. And finally, it tells the supervisory pilot exactly what he should observe, evaluate, and instruct, insofar as the management function is concerned.

  15. Functional Object Analysis

    DEFF Research Database (Denmark)

    Raket, Lars Lau

    We propose a direction it the field of statistics which we will call functional object analysis. This subfields considers the analysis of functional objects defined on continuous domains. In this setting we will focus on model-based statistics, with a particularly emphasis on mixed......-effect formulations, where the observed functional signal is assumed to consist of both fixed and random functional effects. This thesis takes the initial steps toward the development of likelihood-based methodology for functional objects. We first consider analysis of functional data defined on high...

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

    Directory of Open Access Journals (Sweden)

    Justyna Fijalkowska

    2008-04-01

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

  17. Statement to the fifty-third session of the United Nations General Assembly, New York, 2 November 1998

    International Nuclear Information System (INIS)

    ElBaradei, M.

    1998-01-01

    The document reproduces the statement of the Director General of the IAEA at the fifty-third session of the United Nations General Assembly in New York, USA, on 2 November 1998. The statement focuses on the priority work of the Agency under the following main headings: contribution to peace and security (including the IAEA's strengthened safeguards system, inspections in Iraq, safeguards verifications in the Democratic People's Republic of Korea, future prospects of verification, illicit trafficking in nuclear material), co-operation for development (the Agency's technical co-operation programme), and meeting global challenges in the field of energy, the environment and nuclear safety. The statement concludes with a description of the process of management review and reform initiated by the Director General to ensure that the Agency is responding efficiently and effectively to the needs of its Member States

  18. Impacts of Reinsurance Operations on Significant Items of the Financial Statements of Commercial Insurance Companies According to Czech Accounting Legislation and International Accounting Standards

    OpenAIRE

    Jana Gláserová; Eva Vávrová

    2015-01-01

    The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in c...

  19. Statement to the Fifty-eighth Regular Session of the United Nations General Assembly. 3 November 2003, New York, USA

    International Nuclear Information System (INIS)

    ElBaradei, M.

    2003-01-01

    The past year has been a time of significant challenges and achievements for the IAEA. In the area of nuclear non-proliferation, the Agency has been at the centre of attention and has demonstrated its ability to perform objective and credible verification - but a number of difficult and unresolved situations continue to exist. In the area of nuclear safety and security, our work is making a difference and we see overall improvement, but much remains to be done. In the nuclear technology field, the Agency is contributing to sustainable development through its technical co-operation programme, with the benefits of nuclear applications increasingly recognized. And while nuclear power continues to hold great potential as an environmentally clean source of energy, it remains in a holding position due to a number of associated concerns. This statement reviews in some detail the following Agency's activities: Nuclear Technology and nuclear power; non-power nuclear application; nuclear safety and security; status of international conventions; safety standards; protection against nuclear and radiological terrorism; verification of nuclear non-proliferation; implementation of safeguards in Korea, Iran and Middle East; implementation of UN resolutions related to Iraq

  20. Data Challenges

    CERN Multimedia

    McCubbin, N A

    Some two years ago we planned a series of Data Challenges starting at the end of 2001. At the time, that seemed to be comfortingly far in the future... Well, as the saying goes, doesn't time fly when you are having fun! ATLAS Computing is now deep in the throes of getting the first Data Challenge (DC0) up and running. One of the main aims of DC0 is to have a software 'release' in which we can generate full physics events, track all particles through the detector, simulate the detector response, reconstruct the event, and study it, with appropriate data storage en route. As all software is "always 95% ready" (!), we have been able to do most of this, more or less, for some time. But DC0 forces us to have everything working, together, at the same time: a reality check. DC0 should finish early next year, and it will be followed almost immediately afterwards by DC1 (DC0 was foreseen as the 'check' for DC1). DC1 will last into the middle of 2002, and has two major goals. The first is generation, simulation, and r...

  1. Piles of objects

    KAUST Repository

    Hsu, Shu-Wei

    2010-01-01

    We present a method for directly modeling piles of objects in multi-body simulations. Piles of objects represent some of the more interesting, but also most time-consuming portion of simulation. We propose a method for reducing computation in many of these situations by explicitly modeling the piles that the objects may form into. By modeling pile behavior rather than the behavior of all individual objects, we can achieve realistic results in less time, and without directly modeling the frictional component that leads to desired pile shapes. Our method is simple to implement and can be easily integrated with existing rigid body simulations. We observe notable speedups in several rigid body examples, and generate a wider variety of piled structures than possible with strict impulse-based simulation. © 2010 ACM.

  2. Safety objectives for 2014

    CERN Multimedia

    HSE Unit

    2014-01-01

    This is the third year in which the CERN Management has presented annual safety objectives for the Organization, the “HSE Objectives”.   The HSE objectives for 2014, which were announced by the Director-General at his traditional New Year’s address to the staff and were presented at the first Enlarged Directorate meeting of the year, have been drawn up and agreed in close collaboration between the DSOs, the HSE Unit and the DG himself. From safety in the workplace to radiation and environmental protection, the document emphasises that “Safety is a priority for CERN” and that safety policy is a key element in how the Organization is run. And, like all policies, it generates objectives that “serve as a general framework for action”. The HSE objectives are broken down into the following fields: occupational health and safety on sites and in the workplace, radiation protection, radiation safety, environmental protection, emerge...

  3. Protected Objects in Java

    DEFF Research Database (Denmark)

    Løvengreen, Hans Henrik; Schwarzer, Jens Christian

    1998-01-01

    We present an implementation of Ada 95's notion of protected objects in Java. The implementation comprises a class library supporting entry queues and a (pre-) compiler translating slightly decorated Java classes to pure Java classes utilizing the library.......We present an implementation of Ada 95's notion of protected objects in Java. The implementation comprises a class library supporting entry queues and a (pre-) compiler translating slightly decorated Java classes to pure Java classes utilizing the library....

  4. Surface Area Distribution Descriptor for object matching

    Directory of Open Access Journals (Sweden)

    Mohamed F. Gafar

    2010-07-01

    Full Text Available Matching 3D objects by their similarity is a fundamental problem in computer vision, computer graphics and many other fields. The main challenge in object matching is to find a suitable shape representation that can be used to accurately and quickly discriminate between similar and dissimilar shapes. In this paper we present a new volumetric descriptor to represent 3D objects. The proposed descriptor is used to match objects under rigid transformations including uniform scaling. The descriptor represents the object by dividing it into shells, acquiring the area distribution of the object through those shells. The computed areas are normalised to make the descriptor scale-invariant in addition to rotation and translation invariant. The effectiveness and stability of the proposed descriptor to noise and variant sampling density as well as the effectiveness of the similarity measures are analysed and demonstrated through experimental results.

  5. Relational caring: the use of the victim impact statement by sexually assaulted women.

    Science.gov (United States)

    Miller, Karen-Lee

    2014-01-01

    The victim impact statement (VIS) is a written account of harms experienced as a result of crime. This study investigates VIS use by sexually assaulted women through interviews with Canadian victims, victim services workers, and feminist advocates (N = 35). Findings suggest that victims use the VIS to express relational caring. Relational caring is an ethic of care that prioritizes others through privileging the harms experienced by others because of witnessing the sexual assault or coping with the victim's postassault sequelae, protecting future or hypothetical victims, and promoting the interests of intimate partner offenders. Relational caring challenges traditional conceptions of victim agency and VIS use for instrumental purposes, as well as the targets and temporalities of sexual assault harms that are detailed in the statement. Relational caring has unique implications for victims who are mothers, especially those abused as minors, and for intimate partners. Legal, therapeutic, and social service consequences are discussed.

  6. CODAS object monitoring service

    International Nuclear Information System (INIS)

    Wheatley, M.R.; Rainford, M.

    2001-01-01

    The primary Control and Data Acquisition System (CODAS) of JET is based on a TCP/IP network of more than 150 computers. The CODAS computers provide the JET machine control and data acquisition for over 70,000 digital and analog signals. The Object Monitoring Service (OMS) is used by applications for monitoring objects for presentation to the JET machine operators and for the operation of individual software components (such as valve state, access control, mimic definition changes and internal data distribution). Each server typically handles connections from around 60 clients monitoring upwards of 2000 objects. Some servers have over 150 clients and 5000 objects. Acquisition libraries are dynamically linked into a running server as required either to acquire data values for objects or to forward requests to other OMS servers. A mechanism involving dynamic linking allows new libraries to be integrated without stopping or changing running software. OMS provides a very reliable and highly successful 'data-type independent' means of monitoring many different objects. It allows applications to take advantage of new data sources, without the need to change existing code

  7. Nuclear Fuel Cycle Objectives

    International Nuclear Information System (INIS)

    2013-01-01

    One of the IAEA's statutory objectives is to 'seek to accelerate and enlarge the contribution of atomic energy to peace, health and prosperity throughout the world'. One way this objective is achieved is through the publication of a range of technical series. Two of these are the IAEA Nuclear Energy Series and the IAEA Safety Standards Series. According to Article III.A.6 of the IAEA Statute, the safety standards establish 'standards of safety for protection of health and minimization of danger to life and property'. The safety standards include the Safety Fundamentals, Safety Requirements and Safety Guides. These standards are written primarily in a regulatory style, and are binding on the IAEA for its own programmes. The principal users are the regulatory bodies in member States and other national authorities. The IAEA Nuclear Energy Series comprises reports designed to encourage and assist R and D on, and application of, nuclear energy for peaceful uses. This includes practical examples to be used by owners and operators of utilities in member States, implementing organizations, academia and government officials, among others. This information is presented in guides, reports on technology status and advances, and best practices for peaceful uses of nuclear energy based on inputs from international experts. The IAEA Nuclear Energy Series complements the IAEA Safety Standards Series. The Nuclear Energy Basic Principles is the highest level publication in the IAEA Nuclear Energy Series, and describes the rationale and vision for the peaceful uses of nuclear energy. It presents eight Basic Principles on which nuclear energy systems should be based to fulfil nuclear energy's potential to help meet growing global energy needs. The Nuclear Energy Series Objectives are the second level publications. They describe what needs to be considered and the specific goals to be achieved at different stages of implementation, all of which are consistent with the Basic Principles

  8. Objects of consciousness

    Directory of Open Access Journals (Sweden)

    Donald David Hoffman

    2014-06-01

    Full Text Available Current models of visual perception typically assume that human vision estimates true properties of physical objects, properties that exist even if unperceived. However, recent studies of perceptual evolution, using evolutionary games and genetic algorithms, reveal that natural selection often drives true perceptions to extinction when they compete with perceptions tuned to fitness rather than truth: Perception guides adaptive behavior; it does not estimate a preexisting physical truth. Moreover, shifting from evolutionary biology to quantum physics, there is reason to disbelieve in preexist-ing physical truths: Certain interpretations of quantum theory deny that dynamical properties of physical objects have defi-nite values when unobserved. In some of these interpretations the observer is fundamental, and wave functions are com-pendia of subjective probabilities, not preexisting elements of physical reality. These two considerations, from evolutionary biology and quantum physics, suggest that current models of object perception require fundamental reformulation. Here we begin such a reformulation, starting with a formal model of consciousness that we call a conscious agent. We develop the dynamics of interacting conscious agents, and study how the perception of objects and space-time can emerge from such dynamics. We show that one particular object, the quantum free particle, has a wave function that is identical in form to the harmonic functions that characterize the asymptotic dynamics of conscious agents; particles are vibrations not of strings but of interacting conscious agents. This allows us to reinterpret physical properties such as position, momentum, and energy as properties of interacting conscious agents, rather than as preexisting physical truths. We sketch how this approach might extend to the perception of relativistic quantum objects, and to classical objects of macroscopic scale.

  9. Challenging makerspaces

    DEFF Research Database (Denmark)

    Sandvik, Kjetil; Thestrup, Klaus

    This paper takes its departure in the EU-project MakEY - Makerspaces in the early years – enhancing digital literacy and creativity that is part of a H2020 RISE-program and is running January 2017 - June 2019. Here digital literacy and creative skills of young children between the age of 3......-8 will be developed through participation in creative activities in specially-designed spaces termed ‘makerspaces’. This paper discusses, develops and challenges this term in relation to Danish pedagogical traditions, to expanding makerspaces onto the internet and on how to combine narratives and construction....... The Danish part of the project will be undertaken by a small network of partners: DOKK1, a public library and open urban space in Aarhus, that is experimenting with different kind of makerspaces, spaces and encounters between people, The LEGO-LAB situated at Computer Science, Aarhus University, that has...

  10. WIPP startup: Overcoming unprecedented challenges

    International Nuclear Information System (INIS)

    Hunt, Arlen E.

    1992-01-01

    Since its authorization by the U.S. Congress in Public Law 96-164, the Waste Isolation Pilot Plant Program has achieved significant progress. Subsequent to a Record of Decision based on the October 1980 Final Environmental Impact Statement (FEIS), the scientific and engineering challenge of constructing a 100-acre mined repository to demonstrate the safe and environmentally sound disposal of defense program generated transuranic waste became reality. Since initial conception, however, a complex program has evolved. Demonstration of compliance with the requirements of the Resource Conservation and Recovery Act (RCRA) and Environmental Protection Agency (EPA) disposal Standards defined in 10 CFR 191, Subpart B (yet to be repromulgated), became prerequisites to a disposal decision. On June 13, 1990, based on a supplement to the 1980 FEIS, the decision was made to redefine the program to include a formal test phase. This decision required an addendum to the Final Safety Analysis Report to assure commitment to safety considerations, an intensive operational readiness review effort, and the need for a No-Migration Determination for the Environmental Protection Agency. In addition to meeting the technical challenges, the need to satisfy a broad spectrum of oversight groups (some directly funded by the Department of Energy) was required. With the decision making process publicly displayed on the Secretary of Energy's Decision Plan, the unprecedented challenges of the WIPP Program were painstakingly met, one by one, in an accountable and visible manner. (author)

  11. Radioactive Waste Management Objectives

    International Nuclear Information System (INIS)

    2011-01-01

    One of the IAEA's statutory objectives is to 'seek to accelerate and enlarge the contribution of atomic energy to peace, health and prosperity throughout the world'. One way it achieves this objective is to issue publications in various series. Two of these series are the IAEA Nuclear Energy Series and the IAEA Safety Standards Series. According to Article III, paragraph A.6, of the IAEA Statute, the IAEA safety standards establish 'standards of safety for protection of health and minimization of danger to life and property.' The safety standards include the Safety Fundamentals, Safety Requirements and Safety Guides. These standards are primarily written in a regulatory style, and are binding on the IAEA for its own activities. The principal users are Member State regulatory bodies and other national authorities. The IAEA Nuclear Energy Series consists of reports designed to encourage and assist research on, and development and practical application of, nuclear energy for peaceful uses. This includes practical examples to be used by owners and operators of utilities in Member States, implementing organizations, academia and politicians, among others. The information is presented in guides, reports on the status of technology and advances, and best practices for peaceful uses of nuclear energy based on inputs from international experts. The series complements the IAEA's safety standards, and provides detailed guidance, experience, good practices and examples on the five areas covered in the IAEA Nuclear Energy Series. The Nuclear Energy Basic Principles is the highest level publication in the IAEA Nuclear Energy Series and describes the rationale and vision for the peaceful uses of nuclear energy. It presents eight Basic Principles on which nuclear energy systems should be based to fulfil nuclear energy's potential to help meet growing global energy needs. The Nuclear Energy Series Objectives are the second level publications. They describe what needs to be

  12. Environmental Impact Statement: Waste Isolation Pilot Plant (WIPP): Executive summary

    International Nuclear Information System (INIS)

    1980-10-01

    The purpose of this document is to provide a summary of the environmental impact statement for the Waste Isolation Pilot Plant (WIPP) project. The Draft Environmental Impact Statement for the WIPP was published by the US Department of Energy (DOE) in April 1979. This document was reviewed and commented on by members of the general public, private organizations, and governmental agencies. The Final Environmental Impact Statement was subsequently published in October, 1980. This summary is designed to assist decision-maker and interested individuals in reviewing the material presented in the environmental impact statement for the WIPP project. To make this material widely available, this summary is published in both Spanish and English. Additional, more detailed information concerning the environmental and safety consequences of the WIPP project is available in the Final Environmental Impact Statement. Written comments and public hearing comments on the Draft Environmental Impact Statement are available for review. 27 refs., 4 figs., 7 tabs

  13. 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.

  14. TESS Objects of Interest

    Science.gov (United States)

    Guerrero, Natalia; Glidden, Ana; Fausnaugh, Michael; TESS Team

    2018-01-01

    We describe the search for TESS Objects of Interest (TOIs), led by the MIT branch of the TESS Science Office (TSO). TSO has developed a tool called TESS Exoplanet Vetter (TEV) to facilitate this process. Individuals independently examine data validation products for each target and assign a category to the object: planet candidate, eclipsing binary, other astrophysical, stellar variability, or instrument noise/systematic. TEV assigns a preliminary follow-up priority designation to each object and allows for modification when final dispositions are decided on in a group setting. When all targets are vetted, TEV exports a catalogue of TOIs which is delivered to the TESS Follow-Up Observing Program (TFOP), working with ExoFOP-TESS, and made publicly available on the official TESS website and the Mikulski Archive for Space Telescopes (MAST).

  15. [Medicine and conscientious objection].

    Science.gov (United States)

    Martínez, K

    2007-01-01

    Conscientious objection to democratically accepted laws in democratic societies is a fact, both among citizens and among professionals. Due respect for laws is a prima facie duty in these societies. But democratic justice must at the same time respect peoples' conscience for it constitutes the ethical identity of individuals. And both law and ethics are necessary - although neither of them is sufficient - for its realization. The problem of conscientious objection among healthcare professionals is analysed from this standpoint and the conclusion is that objection is not an absolute right to exemption from several duties, but that the responsibility of the professional and of the institutions towards the citizenry must always be taken into account. Some solutions are suggested that try to protect both the professionals and the citizens in a bi-directional way.

  16. Media, journalism, objectivity

    Directory of Open Access Journals (Sweden)

    Vlajki Emil

    2013-01-01

    Full Text Available This is the text around the themes: Media and Journalism, are confronted two directions of opinions: humanism and elitism. Humanism believes that media and journalism must be metaphysically objective: able to tell the truth regardless of time, place and terms of events. Another approach, elitism, is connected with Hegel's philosophy of history. Hegel's conceptual apparatus includes: Idea, History dialectic, 'cunning mind,' self- development and self-realization. In this context, media and journalism are considered as organic unity, an inseparable part of some dialectical totality. More specifically media and journalism can be objective only if they defend concrete ideological assumptions of society to which they belong. Any other understanding of these two concepts is non-objective, mere moralizing and / or demagoguery.

  17. Connection-based and object-based grouping in multiple-object tracking: A developmental study.

    Science.gov (United States)

    Van der Hallen, Ruth; Reusens, Julie; Evers, Kris; de-Wit, Lee; Wagemans, Johan

    2018-03-30

    Developmental research on Gestalt laws has previously revealed that, even as young as infancy, we are bound to group visual elements into unitary structures in accordance with a variety of organizational principles. Here, we focus on the developmental trajectory of both connection-based and object-based grouping, and investigate their impact on object formation in participants, aged 9-21 years old (N = 113), using a multiple-object tracking paradigm. Results reveal a main effect of both age and grouping type, indicating that 9- to 21-year-olds are sensitive to both connection-based and object-based grouping interference, and tracking ability increases with age. In addition to its importance for typical development, these results provide an informative baseline to understand clinical aberrations in this regard. Statement of contribution What is already known on this subject? The origin of the Gestalt principles is still an ongoing debate: Are they innate, learned over time, or both? Developmental research has revealed how each Gestalt principle has its own trajectory and unique relationship to visual experience. Both connectedness and object-based grouping play an important role in object formation during childhood. What does this study add? The study identifies how sensitivity to connectedness and object-based grouping evolves in individuals, aged 9-21 years old. Using multiple-object tracking, results reveal that the ability to track multiple objects increases with age. These results provide an informative baseline to understand clinical aberrations in different types of grouping. © 2018 The Authors. British Journal of Developmental Psychology published by John Wiley & Sons Ltd on behalf of British Psychological Society.

  18. Pinocchio: Geppetto's transitional object

    Directory of Open Access Journals (Sweden)

    Gabriele Zeloni

    2015-01-01

    Full Text Available The literature has been considered by Freud and others after him, a form of unaware exploration of mind that can leads to discoveries similar to psychoanalysis’s discoveries. From this perspective, the author puts forward the following hypothesis: Pinocchio is a puppet who comes to life and is therefore, from a child's perception, a transitional object according to Winnicott. Consequently Geppetto is nothing more than the involuntary representation of any child interacting with the transitional object. The author explains the results of the analysis of the text in support of the hypothesis and reflects on the impact of The adventure of Pinocchio on the reader.

  19. Object-oriented communications

    International Nuclear Information System (INIS)

    Chapman, L.J.

    1989-01-01

    OOC is a high-level communications protocol based on the object-oriented paradigm. OOC's syntax, semantics, and pragmatics balance simplicity and expressivity for controls environments. While natural languages are too complex, computer protocols are often insufficiently expressive. An object-oriented communications philosophy provides a base for building the necessary high-level communications primitives like I don't understand and the current value of X is K. OOC is sufficiently flexible to express data acquisition, control requests, alarm messages, and error messages in a straightforward generic way. It can be used in networks, for inter-task communication, and even for intra-task communication

  20. Quantum objective realism

    International Nuclear Information System (INIS)

    Bednorz, Adam

    2015-01-01

    The question of whether quantum measurements reflect some underlying objective reality has no generally accepted answer. We show that a description of such reality is possible under natural conditions such as linearity and causality, although in terms of moments and cumulants of finite order and without relativistic invariance. The proposed construction of observations’ probability distribution originates from weak, noninvasive measurements, with detection error replaced by some external finite noise. The noise allows us to construct microscopic objective reality, but remains dynamically decoupled and hence unobservable at the macroscopic level. (paper)

  1. Learning Objects Web

    DEFF Research Database (Denmark)

    Blåbjerg, Niels Jørgen

    2005-01-01

    Learning Objects Web er et DEFF projekt som Aalborg Universitetsbibliotek har initieret. Projektet tager afsæt i de resultater og erfaringer som er opnået med vores tidligere projekt Streaming Webbased Information Modules (SWIM). Vi har et internationalt netværk af interessenter som giver os...... sparring og feedback i forhold til udviklingskoncept både omkring de teoretiske rammer og i forhold til praktisk anvendelse af vores undervisningskoncept. Med disse rygstød og input har vi forfulgt ønsket om at videreudvikle SWIM i det nye projekt Learning Objects Web. Udgivelsesdato: juni...

  2. 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.

  3. Setting objectives for managing Key deer

    Science.gov (United States)

    Diefenbach, Duane R.; Wagner, Tyler; Stauffer, Glenn E.

    2014-01-01

    The U.S. Fish and Wildlife Service (FWS) is responsible for the protection and management of Key deer (Odocoileus virginianus clavium) because the species is listed as Endangered under the Endangered Species Act (ESA). The purpose of the ESA is to protect and recover imperiled species and the ecosystems upon which they depend. There are a host of actions that could possibly be undertaken to recover the Key deer population, but without a clearly defined problem and stated objectives it can be difficult to compare and evaluate alternative actions. In addition, management goals and the acceptability of alternative management actions are inherently linked to stakeholders, who should be engaged throughout the process of developing a decision framework. The purpose of this project was to engage a representative group of stakeholders to develop a problem statement that captured the management problem the FWS must address with Key deer and identify objectives that, if met, would help solve the problem. In addition, the objectives were organized in a hierarchical manner (i.e., an objectives network) to show how they are linked, and measurable attributes were identified for each objective. We organized a group of people who represented stakeholders interested in and potentially affected by the management of Key deer. These stakeholders included individuals who represented local, state, and federal governments, non-governmental organizations, the general public, and local businesses. This stakeholder group met five full days over the course of an eight-week period to identify objectives that would address the following problem:“As recovery and removal from the Endangered Species list is the purpose of the Endangered Species Act, the U.S. Fish and Wildlife Service needs a management approach that will ensure a sustainable, viable, and healthy Key deer population. Urbanization has affected the behavior and population dynamics of the Key deer and the amount and characteristics

  4. How useful is consolidation of public sector entities' financial statements ?

    OpenAIRE

    Soguel, N.; Bucher, R.

    2013-01-01

    Whether or not to consolidate financial statements is dealt with in IPSAS#6. This standard is by and large based on IAS#27. It deals with the criterion according to which an entity's financial statements should be considered and which consolidation technique should be used. However, it remains silent when it comes to exposing the reason why a public sector entity should consolidate its financial statements. The literature is almost as silent as IPSAS on this issue. Which means that there is a...

  5. Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

    OpenAIRE

    Minnis, Michael; Sutherland, Andrew Gordon

    2016-01-01

    Using a data set that records banks’ ongoing requests of information from small commercial borrowers, we examine when banks use financial statements to monitor borrowers after loan origination. We find that banks request financial statements for half the loans and this variation is related to borrower credit risk, relationship length, collateral, and the provision of business tax returns, but in complex ways. The relation between borrower risk and financial statement requests has an inverted ...

  6. The 7 Aarhus Statements on Climate Change

    DEFF Research Database (Denmark)

    Basse, Ellen Margrethe; Svenning, J.-C.; Olesen, Jørgen E

    2009-01-01

    ; Nanotechnology solutions for a sustainable future; Citizens and society, and The Arctic. The main responsible scientists for the seven conference themes and representatives from the think-tank CONCITO delivered 'The 7 Aarhus Statements on Climate Change' as part of the closing session of the conference...... interest for understanding the effects of the projected future climate change and how the foreseen negative impacts can be counteracted by mitigation and adaptation measures. The themes were: Climate policy: the role of law and economics; Biodiversity and ecosystems; Agriculture and climate change...

  7. Believable statements of uncertainty and believable science

    International Nuclear Information System (INIS)

    Lindstrom, R.M.

    2017-01-01

    Nearly 50 years ago, two landmark papers appeared that should have cured the problem of ambiguous uncertainty statements in published data. Eisenhart's paper in Science called for statistically meaningful numbers, and Currie's Analytical Chemistry paper revealed the wide range in common definitions of detection limit. Confusion and worse can result when uncertainties are misinterpreted or ignored. The recent stories of cold fusion, variable radioactive decay, and piezonuclear reactions provide cautionary examples in which prior probability has been neglected. We show examples from our laboratory and others to illustrate the fact that uncertainty depends on both statistical and scientific judgment. (author)

  8. 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

  9. 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.

  10. 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.

  11. Big Java late objects

    CERN Document Server

    Horstmann, Cay S

    2012-01-01

    Big Java: Late Objects is a comprehensive introduction to Java and computer programming, which focuses on the principles of programming, software engineering, and effective learning. It is designed for a two-semester first course in programming for computer science students.

  12. Technical objectives of inspection

    International Nuclear Information System (INIS)

    Sorenson, R.J.; Stewart, K.B.; Schneider, R.A.

    1976-01-01

    The various technical objectives of inspection are discussed in a very general manner. The discussion includes how the inspection function is related to the assumed threat, the various degrees of assurance and reliance on criteria, and the hierarchy of assurance which is obtained from the various types or levels of inspection

  13. Testing object Interactions

    NARCIS (Netherlands)

    Grüner, Andreas

    2010-01-01

    In this thesis we provide a unit testing approach for multi-purposes object-oriented programming languages in the style of Java and C#. Our approach includes the definition of a test specification language which results from extending the programming language with new designated specification

  14. Boundary-Object Trimming

    DEFF Research Database (Denmark)

    Bossen, Claus; Jensen, Lotte Groth; Udsen, Flemming Witt

    2014-01-01

    implementation, which also coupled the work of medical secretaries more tightly to that of other staff, and led to task drift among professions. Medical secretaries have been relatively invisible to health informatics and CSCW, and we propose the term ‘boundary-object trimming’ to foreground and conceptualize...

  15. The Object of Research

    DEFF Research Database (Denmark)

    Bean, Jonathan; Figueiredo, Bernardo; Pico Larsen, Hanne

    2017-01-01

    The paper outlines a methodological approach for investigating how consumers create brand meaning using the material resources companies provide. The approach draws from Material Engagement Theory—to discuss the role of consumers in creating patterns of meaning by engaging with objects. It also e...

  16. Glomar challenger

    Energy Technology Data Exchange (ETDEWEB)

    Carroll, J P

    1969-01-01

    The Glomar Challenger has a length of 400 ft, a 65-ft beam, and a depth of 27 ft 6-in. She has a draft of 20 ft with a gross displacement of 10,500 long tons. The principal specifications of the vessel are tabulated. To achieve dynamic positioning, 4 fixed thrusters and the vessel's 2 propulsion screws are utilized. The ''fix'' is obtained by placing a sonar beacon, with self contained batteries, on the ocean floor at a selected site. The vessel is provided with 4 hydrophones installed in the hull at the 4 corners of a square. The sonar beacon radiates sound waves at a fixed pulse rate. If the vessel is directly over the beacon, the sound waves will arrive at all hydrophones simultaneously. A difference in time of arrival indicates the vessel is off location. The sound signals received by the hydrophones are fed into a computer. They are changed into coordinate information, which serves as the primary function of determining corrective action by the vessel's propulsion and thruster system. The computer feeds back information into a control system, which enables the propulsion and thrusters to automatically respond, in order to keep the vessel on the predetermined location. The major drilling components are listed. The deep-sea drilling project is described. A summary of the first leg is given in tabular form.

  17. Scrapheap Challenge

    CERN Document Server

    2004-01-01

    Three British guys at CERN recently took a break from work to try their hand at Scrapheap Challenge. Shown on Channel 4 in the UK, it is a show where two teams must construct a machine for a specific task using only the junk they can scavenge from the scrap yard around them. And they have just 10 hours to build their contraption before it is put to the test. The first round, aired 19 September, pitted a team of three women, from the British Army's Royal Electrical and Mechanical Engineers, against the CERN guys - the Up 'n Atoms: Ali Day, David McFarlane and James Ridewood. Each team, with the help of an appointed expert, had the task of making a giant, 3-metre self-propelled "bowling ball", to roll down a 50 metre bowling alley at skittles 4 metres high. The Up 'n Atoms' contraption featured a small car with a huge wheel on its back. Once up to speed, slamming on the brakes caused the wheel to roll over and take the car with it. On their very last run they managed to take out seven pins. Luckily, though, ...

  18. 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.

  19. 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...

  20. Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements

    OpenAIRE

    Doina Maria Tilea; Alexandra Ana Maria Serban

    2013-01-01

    To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.