46 CFR 252.23 - Financial and other reporting requirements.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Financial and other reporting requirements. 252.23... SERVICES Operation § 252.23 Financial and other reporting requirements. (a) Voyage report. The operator... total loss covered by a policy of insurance. (d) Financial statements. The operator shall submit, in...

Financial assurances

International Nuclear Information System (INIS)

Paton, R.F.

1990-01-01

US Ecology is a full service waste management company. The company operates two of the nation's three existing low-level radioactive waste (LLRW) disposal facilities and has prepared and submitted license applications for two new LLRW disposal facilities in California and Nebraska. The issue of financial assurances is an important aspect of site development and operation. Proper financial assurances help to insure that uninterrupted operation, closure and monitoring of a facility will be maintained throughout the project's life. Unfortunately, this aspect of licensing is not like others where you can gauge acceptance by examining approved computer codes, site performance standards or applying specific technical formulas. There is not a standard financial assurance plan. Each site should develop its requirements based upon the conditions of the site, type of design, existing state or federal controls, and realistic assessments of future financial needs. Financial assurances at U.S. Ecology's existing sites in Richland, Washington, and Beatty, Nevada, have been in place for several years and are accomplished in a variety of ways by the use of corporate guarantees, corporate capital funds, third party liability insurance, and post closure/long-term care funds. In addressing financial assurances, one can divide the issue into three areas: Site development/operations, third party damages, and long-term care/cleanup

GRANT FINANCIAL SYSTEM REQUIREMENTS; Checklist for Reviewing Systems Under the Federal Financial Management Improvement Act

National Research Council Canada - National Science Library

2001-01-01

...) of 1996, issued September 9, 1997. JFMIP intends for the requirements to promote understanding of key financial management systems concepts and requirements, to provide a framework for establishing integrated financial management...

50 CFR 253.14 - Economic and financial requirements.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Economic and financial requirements. 253... Obligation Guarantee Program § 253.14 Economic and financial requirements. (a) Income and expense projections... protect the U.S. against the industry's cyclical economics and other risks of loss. (b) Working capital...

25 CFR Appendix B to Part 276 - Financial Reporting Requirements

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Financial Reporting Requirements B Appendix B to Part 276...—Financial Reporting Requirements A. Purpose and scope. This appendix prescribes requirements for grantee to report financial information to the Bureau and to request advances and reimbursement when a letter-of...

DOE financial assurance presentation

International Nuclear Information System (INIS)

Huck, R.

1990-01-01

The presentation topic is California's approach to license application review in meeting financial assurances for the proposed Ward Valley site. The purpose of the presentation is to provide information on specific financial assurance provisions contained in 10 CFR Part 61 and how California intends to satisfy those requirements. Also, as rate setter, California intends to demonstrate how it will assure allowable costs to the rate base though a financial prudency review. The key provisions of financial assurance are: 10 CFR Section 61.61 - This provision requires an applicant to demonstrate its ability to finance licensed activities; 10 CFR Section 61.62 - This provision requires an applicant to provide assurance that sufficient funds will be available for site closure and stabilization; and 10 CFR Section 61.63 - This provision requires an applicant to provide 'a copy of a binding arrangement, such as a lease, between the applicant and the disposal site owner, so that sufficient funds will be available to cover the costs of the institutional control period.' To assist California in its determination of financial assurance compliance to be demonstrated by the applicant for Part 61 requirements, is NUREG guidance document 1199 'Standard Format and Content of a License Application for a Low-Level Radioactive Waste (LLRW) Disposal Facility.' The detailed financial assurance provisions of NUREG 1199 are then embodied in NUREG 1200, 'Standard Review Plant for the Review of a License Application for a LLRW Disposal Facility.'

Reality Check: OK Extension Helps Teachers Meet Financial Education Requirements

Science.gov (United States)

St. Pierre, Eileen; Simpson, Mickey; Moffat, Susan; Cothren, Phillis

2011-01-01

According to the Jump$tart Coalition, Oklahoma is one of 24 states to adopt financial education requirements for students (Jump$tart Coalition, 2010). The Passport to Financial Literacy Act of 2007, Oklahoma House Bill 1476, requires Oklahoma students in grades 7 through 12 to fulfill established financial literacy requirements to graduate with a…

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

24 CFR 902.33 - Financial reporting requirements.

Science.gov (United States)

2010-04-01

... accordance with Generally Accepted Accounting Principles (GAAP) as further defined by HUD in supplementary... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Financial reporting requirements... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM PHAS Indicator #2: Financial Condition § 902.33...

Standard format and content of financial assurance mechanisms required for decommissioning under 10 CFR parts 30, 40, 70, and 72

International Nuclear Information System (INIS)

1990-06-01

The purpose of this regulatory guide, ''Standard Format and Content of Financial Assurance Mechanisms Required for Decommissioning Under 10 CFR Parts 30, 40, 70, and 72,'' is to provide guidance acceptable to the NRC staff on the information to be provided for establishing financial assurance for decommissioning and to establish a standard format for presenting the information. Use of the standard format will help ensure that the financial instruments contain the information required by 10 CFR Parts 30, 40, 70, and 72; aid the applicant and NRC staff in ensuring that the information is complete; and help persons reading the financial instruments to locate information. This guide address financial assurance for decommissioning of facilities under materials licenses granted under Parts 30, 40, 70, and 72. These parts include licensees in the following categories: Part 30, Byproduct Material; Part 40, Source Material; Part 70, Special Nuclear Material; and Part 72, Independent Spent Fuel Storage Installations

77 FR 38211 - Rescission of Quarterly Financial Reporting Requirements

Science.gov (United States)

2012-06-27

... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY..., the Federal Motor Carrier Safety Administration (FMCSA) eliminates the quarterly financial reporting... would be ineffective or unacceptable without a change. III. Background Annual Financial Reporting...

36 CFR 64.15 - Financial reporting requirements and reimbursements.

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 1 2010-07-01 2010-07-01 false Financial reporting requirements and reimbursements. 64.15 Section 64.15 Parks, Forests, and Public Property NATIONAL PARK SERVICE... RIGHTS-OF-WAY § 64.15 Financial reporting requirements and reimbursements. Payments to applicants will...

42 CFR 460.204 - Financial recordkeeping and reporting requirements.

Science.gov (United States)

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Financial recordkeeping and reporting requirements...-INCLUSIVE CARE FOR THE ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.204 Financial... financial statements. (c) Accepted reporting practices. Except as specified under Medicare principles of...

Implementation of a financial guarantee policy at the CNSC

International Nuclear Information System (INIS)

Barker, R.

2011-01-01

The Canadian Nuclear Safety Commission (CNSC) was established in 2000 under the Nuclear Safety and Control Act (NSCA) to replace the Atomic Energy Control Board (AECB). Prior to the coming in force of the NSCA, financial guarantees associated with licensed activities were not prescribed in the Atomic Energy Control Act or its regulations. Under the NSCA, the Commission Tribunal 'the Commission' was given authority to impose conditions in licences requiring financial guarantees from licensees. Other provisions of the NSCA provided information on the application of financial guarantees and for refunds when decommissioning obligations had been met. Since 2000, the application of financial guarantees has been primarily focussed on licences issued pursuant to the Class I Nuclear Facilities Regulations and the Uranium Mines and Mills Regulations. This was to assure that the requirements for financial guarantees were initially directed at the high risk, complex facilities licensed by the CNSC. However, all licensees have not yet been required to provide a financial guarantee for all licensed facilities, activities or licence types. Additionally, CNSC expectations in relation to when financial guarantees, associated decommissioning plans and cost estimates need to be reviewed, updated and submitted, and what they should entail have been evolving, indicating a need for a clear CNSC policy on the subject. Consequently, the CNSC is proceeding with the development of a financial guarantee policy and implementation plan to assure that generators of nuclear waste will have the financial resources available to decommission nuclear facilities, operations and devices and that this activity will not fall to government as a future liability. This program will require approval by the Commission, planned for 2012. This paper will further describe this policy and its possible outcomes. (author)

National Ignition Facility site requirements

International Nuclear Information System (INIS)

1996-07-01

The Site Requirements (SR) provide bases for identification of candidate host sites for the National Ignition Facility (NIF) and for the generation of data regarding potential actual locations for the facilities. The SR supplements the NIF Functional Requirements (FR) with information needed for preparation of responses to queries for input to HQ DOE site evaluation. The queries are to include both documents and explicit requirements for the potential host site responses. The Sr includes information extracted from the NIF FR (for convenience), data based on design approaches, and needs for physical and organization infrastructure for a fully operational NIF. The FR and SR describe requirements that may require new construction or may be met by use or modification of existing facilities. The SR do not establish requirements for NIF design or construction project planning. The SR document does not constitute an element of the NIF technical baseline

46 CFR 298.42 - Reporting requirements-financial statements.

Science.gov (United States)

2010-10-01

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

A process for establishing a financial assurance plan for LLW disposal facilities

International Nuclear Information System (INIS)

Smith, P.

1993-04-01

This document describes a process by which an effective financial assurance program can be developed for new low-level radioactive waste (LLW) disposal facilities. The report identifies examples of activities that might cause financial losses and the types of losses they might create, discusses mechanisms that could be used to quantify and ensure against the various types of potential losses identified and describes a decision process to formulate a financial assurance program that takes into account the characteristics of both the potential losses and available mechanisms. A sample application of the concepts described in the report is provided

A process for establishing a financial assurance plan for LLW disposal facilities

Energy Technology Data Exchange (ETDEWEB)

Smith, P. [EG and G Idaho, Inc., Idaho Falls, ID (United States). National Low-Level Waste Management Program

1993-04-01

This document describes a process by which an effective financial assurance program can be developed for new low-level radioactive waste (LLW) disposal facilities. The report identifies examples of activities that might cause financial losses and the types of losses they might create, discusses mechanisms that could be used to quantify and ensure against the various types of potential losses identified and describes a decision process to formulate a financial assurance program that takes into account the characteristics of both the potential losses and available mechanisms. A sample application of the concepts described in the report is provided.

Requirements of on-site facilities

International Nuclear Information System (INIS)

Burchardt, H.

1977-01-01

1) Requirements of on-site facilities: a) brief description of supplying the site with electricity and water; communication facilities, b) necessary facilities for containment and pipeline installation, c) necessary facilities for storage, safety, accommodation of personnel, housing; workshops; 2) Site management: a) Organisation schedules for 'turn-key-jobs' and 'single commission', b) Duties of the supervisory staff. (orig.) [de

NEW INTERNATIONAL FINANCIAL REGULATION: NECESSITY OR REQUIRED BY CRISIS

Directory of Open Access Journals (Sweden)

Cojocari Anatol

2010-07-01

Full Text Available The global economic and financial crisis showed the limits faced by the international financial system. International financial regulations in general, and especially the banking sector regulations, should be refined and adapted to build a stronger and stable international financial system. We analyze the main trends in international regulations: the proposed amendments on capital requirements, the introduction of a global standard for liquidity and indebtedness, the winding-up directive, as well as their impact on the Romanian financial system.

31 CFR 370.23 - What other requirements apply to a financial institution?

Science.gov (United States)

2010-07-01

... financial institution? 370.23 Section 370.23 Money and Finance: Treasury Regulations Relating to Money and... requirements apply to a financial institution? The financial institution warrants that it will comply with all requirements imposed upon Receiving Depository Financial Institutions under the Operating Rules of the National...

Safety of nuclear fuel cycle facilities. Safety requirements

International Nuclear Information System (INIS)

2008-01-01

This publication covers the broad scope of requirements for fuel cycle facilities that, in light of the experience and present state of technology, must be satisfied to ensure safety for the lifetime of the facility. Topics of specific reference include aspects of nuclear fuel generation, storage, reprocessing and disposal. Contents: 1. Introduction; 2. The safety objective, concepts and safety principles; 3. Legal framework and regulatory supervision; 4. The management system and verification of safety; 5. Siting of the facility; 6. Design of the facility; 7. Construction of the facility; 8. Commissioning of the facility; 9. Operation of the facility; 10. Decommissioning of the facility; Appendix I: Requirements specific to uranium fuel fabrication facilities; Appendix II: Requirements specific to mixed oxide fuel fabrication facilities; Appendix III: Requirements specific to conversion facilities and enrichment facilities

National Ignition Facility system design requirements conventional facilities SDR001

International Nuclear Information System (INIS)

Hands, J.

1996-01-01

This System Design Requirements (SDR) document specifies the functions to be performed and the minimum design requirements for the National Ignition Facility (NIF) site infrastructure and conventional facilities. These consist of the physical site and buildings necessary to house the laser, target chamber, target preparation areas, optics support and ancillary functions

75 FR 76260 - Conforming Changes to Applicant Submission Requirements; Implementing Federal Financial Report...

Science.gov (United States)

2010-12-08

... HUD regulations to reference the new governmentwide Federal Financial Report (FFR) approved by the... task of filing required financial reports. Similarly, CCR registration has been required of applicants...] RIN 2501-AD50 Conforming Changes to Applicant Submission Requirements; Implementing Federal Financial...

FINANCIAL AUDIT IN ROMANIA ACCORDING TO THE INTERNATIONAL AND EUROPEAN REQUIREMENTS

Directory of Open Access Journals (Sweden)

ILIE RĂSCOLEAN

2016-10-01

Full Text Available This paper presents the importance of the financial audit, the necessity of improving the organizational framework and of achieving the financial audit missions, respectively extent to which the financial statements of the Romanian economic entities meet the international and European requirements in the field. This paper presents the influence that financial audit seems to have in a long period of time upon the financial reporting in certain economic environments. A questionnaire based on four questions has been used, its outcomes being analyzed and its conclusions laid at the foundation of our entire scientific research. The research was based on the information gathered from financial auditors - natural and legal persons - and from economic entities that are obliged or not to audit their financial statements concerning the way a financial audit mission is developing, with respect to the European and international requirements and the International Financial Audit Standards implementation in Romania. The paper ends up with authors’ conclusions concerning the challenges the business environment is confronted to, these being directly reflected in the efforts the financial auditors must do in order to assess the impact on the financial statements and on the financial performance of an economic entity submitted to audit.

Radiological, technical and financial planning for decommissioning of small nuclear facilities in Sweden - 16177

International Nuclear Information System (INIS)

Lindskog, Staffan; Sjoeblom, Rolf

2009-01-01

On November 1 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient manner so that any burden on the companies is as small as possible. Thus, 'functional requirements' are identified, and used as a basis for various investigations. The aspects include technical and cost calculation prerequisites, as well as various domains of law: the environmental code, radiation and nuclear safety, financial reporting, and criminal law. It is found that the basis for the differentiation among the facility operators and owners should be the cost and the associated uncertainty. Thus, a cost calculation will have to be carried out by all. It should be based on available standards and guidance documents. It is found that this is a requirement that already exists elsewhere in the legislation, and thus no additional burden is imposed on the companies. It is found that segregated funds is the preferred option for long-term liabilities. Securities are suitable for short-term liabilities provided that the economy of the company in question is sound. Securities might also be used for long-term liabilities to cover uncertainty. It is proposed that a de minimis limit of at least kSEK 25 (about keuros 2,4 and k$ 3,4) is used. An important reason for this is that lower limits might be incompatible with the rules for financial reporting. It is also proposed that securities might be used also for long-term commitments if the total environmental liability does not exceed 1

Financial precautions for the decommissioning and dismantling of nuclear facilities

International Nuclear Information System (INIS)

Lukes, R.; Salje, P.; Feldmann, F.J.

1978-01-01

Starting from the fact that the disposal of nuclear-technical plants requires considerable means, the article asks if the financial guarantee for decommissioning and disposal should be requested before giving the licence. He shows the possibilities to ensure financial provisions and to describe their advantages and disadvantages. Planned decommissioning is dealt with separately from unplanned, decommissioning. (UN) [de

Safety of magnetic fusion facilities: Requirements

International Nuclear Information System (INIS)

1996-05-01

This Standard identifies safety requirements for magnetic fusion facilities. Safety functions are used to define outcomes that must be achieved to ensure that exposures to radiation, hazardous materials, or other hazards are maintained within acceptable limits. Requirements applicable to magnetic fusion facilities have been derived from Federal law, policy, and other documents. In addition to specific safety requirements, broad direction is given in the form of safety principles that are to be implemented and within which safety can be achieved

Are Health Facility Management Committees in Kenya ready to implement financial management tasks: findings from a nationally representative survey.

Science.gov (United States)

Waweru, Evelyn; Opwora, Antony; Toda, Mitsuru; Fegan, Greg; Edwards, Tansy; Goodman, Catherine; Molyneux, Sassy

2013-10-10

Community participation in peripheral public health facilities has in many countries focused on including community representatives in Health Facility Management Committees (HFMCs). In Kenya, HFMC roles are being expanded with the phased implementation of the Health Sector Services Fund (HSSF). Under HSSF, HFMCs manage facility funds which are dispersed directly from central level into facility bank accounts. We assessed how prepared HFMCs were to undertake this new role in advance of HSSF roll out, and considered the implications for Kenya and other similar settings. Data were collected through a nationally representative sample of 248 public health centres and dispensaries in 24 districts in 2010. Data collection included surveys with in-charges (n = 248), HFMC members (n = 464) and facility users (n = 698), and record reviews. These data were supplemented by semi-structured interviews with district health managers in each district. Some findings supported preparedness of HFMCs to take on their new roles. Most facilities had bank accounts and HFMCs which met regularly. HFMC members and in-charges generally reported positive relationships, and HFMC members expressed high levels of motivation and job satisfaction. Challenges included users' low awareness of HFMCs, lack of training and clarity in roles among HFMCs, and some indications of strained relations with in-charges. Such challenges are likely to be common to many similar settings, and are therefore important considerations for any health facility based initiatives involving HFMCs. Most HFMCs have the basic requirements to operate. However to manage their own budgets effectively and meet their allocated roles in HSSF implementation, greater emphasis is needed on financial management training, targeted supportive supervision, and greater community awareness and participation. Once new budget management roles are fully established, qualitative and quantitative research on how HFMCs are adapting to

GASB 35: The New Financial Reporting Requirements for Public College and Universities.

Science.gov (United States)

Qayoumi, Mohammad H.

2001-01-01

Presents the basic financial reporting elements of the Governmental Accounting Standards Board (GASB-35) for public colleges and universities, including statements of net assets and cash flow reporting. The GASB-35's impact on facilities managers is discussed. (GR)

Financial Literacy. Snapshots. Volume 6, Issue 6, Article 1

Science.gov (United States)

Thomson, Sue

2015-01-01

Young people face financial issues at an earlier age than their parents. Decisions about higher education, the need to be able to manage online payment facilities or even mobile phone plans require a level of financial literacy. PISA 2012 offered an opportunity to collect information about the financial literacy of Australian 15-year-old students,…

The Financial Education Tool Kit: Helping Teachers Meet State- Mandated Personal Finance Requirements

Science.gov (United States)

St. Pierre, Eileen; Richert, Charlotte; Routh, Susan; Lockwood, Rachel; Simpson, Mickey

2012-01-01

States are recognizing the need for personal financial education and have begun requiring it as a condition for high school graduation. Responding to teacher requests to help them meet state-mandated financial education requirements, FCS educators in the Oklahoma Cooperative Extension Service developed a financial education tool kit. This article…

40 CFR 267.147 - Liability requirements.

Science.gov (United States)

2010-07-01

... consideration of the guarantee. If the guarantor is a firm with a “substantial business relationship” with the... PERMIT Financial Requirements § 267.147 Liability requirements. (a) Coverage for sudden accidental... facilities, must demonstrate financial responsibility for bodily injury and property damage to third parties...

78 FR 78470 - Registration and Financial Security Requirements for Freight Forwarders; International...

Science.gov (United States)

2013-12-26

...). See, e.g., Motor Carrier Financial Information Reporting Requirements-Request for Public Comments, 68...] Registration and Financial Security Requirements for Freight Forwarders; International Association of Movers... FURTHER INFORMATION CONTACT: Mr. Thomas Yager, Chief of Driver and Carrier Operations, (202) 366-4001 or...

Cold vacuum drying facility design requirements

Energy Technology Data Exchange (ETDEWEB)

IRWIN, J.J.

1999-07-01

This document provides the detailed design requirements for the Spent Nuclear Fuel Project Cold Vacuum Drying Facility. Process, safety, and quality assurance requirements and interfaces are specified.

Cold vacuum drying facility design requirements

International Nuclear Information System (INIS)

IRWIN, J.J.

1999-01-01

This document provides the detailed design requirements for the Spent Nuclear Fuel Project Cold Vacuum Drying Facility. Process, safety, and quality assurance requirements and interfaces are specified

Effect of long construction times on utility financial requirements

International Nuclear Information System (INIS)

Francis, J.M.

1981-01-01

It is well-known that long construction times significantly increase the cost of an individual nuclear plant. Long construction times, however, are not confined to either a single plant or a single utility. Rather, they apparently occur in almost all nuclear plants currently under construction. The total financial requirement to complete the 82 nuclear plants currently under construction was assessed. The analysis was performed assuming a construction time of ten years in one case, and six years in another. It was found that decreasing the construction time from ten to six years will reduce the financial requirements of the utility industry by $89 billion

40 CFR 264.148 - Incapacity of owners or operators, guarantors, or financial institutions.

Science.gov (United States)

2010-07-01

..., guarantors, or financial institutions. 264.148 Section 264.148 Protection of Environment ENVIRONMENTAL... TREATMENT, STORAGE, AND DISPOSAL FACILITIES Financial Requirements § 264.148 Incapacity of owners or operators, guarantors, or financial institutions. (a) An owner or operator must notify the Regional...

40 CFR 264.146 - Use of a mechanism for financial assurance of both closure and post-closure care.

Science.gov (United States)

2010-07-01

... facilities by using a trust fund, surety bond, letter of credit, insurance, financial test, or corporate... 40 Protection of Environment 25 2010-07-01 2010-07-01 false Use of a mechanism for financial... HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES Financial Requirements § 264.146 Use of a...

Requirements of health policy and services journals for authors to disclose financial and non-financial conflicts of interest: a cross-sectional study.

Science.gov (United States)

Khamis, Assem M; Hakoum, Maram B; Bou-Karroum, Lama; Habib, Joseph R; Ali, Ahmed; Guyatt, Gordon; El-Jardali, Fadi; Akl, Elie A

2017-09-19

The requirements of the health policy and services journals for authors to report their financial and non-financial conflicts of interest (COI) are unclear. The present article aims to assess the requirements of health policy and services journals for authors to disclose their financial and non-financial COIs. This is a cross-sectional study of journals listed by the Web of Science under the category of 'Health Policy and Services'. We reviewed the 'Instructions for Authors' on the journals' websites and then simulated the submission of a manuscript to obtain any additional relevant information made available during that step. We abstracted data in duplicate and independently using a standardised form. Out of 72 eligible journals, 67 (93%) had a COI policy. A minority of policies described how the disclosed COIs of authors would impact the editorial process (34%). None of the policies had clear-cut criteria for rejection based on the content of the disclosure. Approximately a fifth of policies (21%) explicitly stated that inaccurate or incomplete disclosures might lead to manuscript rejection or retraction. No policy described whether the journal would verify the accuracy or completeness of authors' disclosed COIs. Most journals' policies (93%) required the disclosure of at least one form of financial COI. While the majority asked for specification of source of payment (71%), a minority asked for the amount (18%). Overall, 81% of policies explicitly required disclosure of non-financial COIs. A majority of health policy and services journal policies required the disclosure of authors' financial and non-financial COIs, but few required details on disclosed COIs. Health policy journals should provide specific definitions and instructions for disclosing non-financial COIs. A framework providing clear typology and operational definitions of the different types of COIs will facilitate both their disclosure by authors and reviewers and their assessment and management by

45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

Science.gov (United States)

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Are there additional financial reporting and... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are... comply with all laws, regulations, and Departmental policies that govern submission of financial reports...

17 CFR 31.9 - Minimum financial requirements.

Science.gov (United States)

2010-04-01

... term “customer” means customer as defined in § 31.4(d); (ii) The term “proprietary account” means a... the definition of customer (as defined in paragraph (b)(2)(i) of this section) or proprietary account... demonstrates to the satisfaction of the Commission that it complies with the financial requirements of this...

40 CFR 267.148 - Incapacity of owners or operators, guarantors, or financial institutions.

Science.gov (United States)

2010-07-01

..., guarantors, or financial institutions. 267.148 Section 267.148 Protection of Environment ENVIRONMENTAL... FACILITIES OPERATING UNDER A STANDARDIZED PERMIT Financial Requirements § 267.148 Incapacity of owners or operators, guarantors, or financial institutions. (a) An owner or operator must notify the Regional...

40 CFR 265.148 - Incapacity of owners or operators, guarantors, or financial institutions.

Science.gov (United States)

2010-07-01

..., guarantors, or financial institutions. 265.148 Section 265.148 Protection of Environment ENVIRONMENTAL... HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES Financial Requirements § 265.148 Incapacity of owners or operators, guarantors, or financial institutions. (a) An owner or operator must notify the...

47 CFR 400.9 - Financial and administrative requirements.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 5 2010-10-01 2010-10-01 false Financial and administrative requirements. 400.9 Section 400.9 Telecommunication NATIONAL TELECOMMUNICATIONS AND INFORMATION ADMINISTRATION, DEPARTMENT OF COMMERCE, AND NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION E...

Decommissioning of Facilities. General Safety Requirements. Pt. 6

Energy Technology Data Exchange (ETDEWEB)

NONE

2014-07-15

Decommissioning is the last step in the lifetime management of a facility. It must also be considered during the design, construction, commissioning and operation of facilities. This publication establishes requirements for the safe decommissioning of a broad range of facilities: nuclear power plants, research reactors, nuclear fuel cycle facilities, facilities for processing naturally occurring radioactive material, former military sites, and relevant medical, industrial and research facilities. It addresses all the aspects of decommissioning that are required to ensure safety, aspects such as roles and responsibilities, strategy and planning for decommissioning, conduct of decommissioning actions and termination of the authorization for decommissioning. It is intended for use by those involved in policy development, regulatory control and implementation of decommissioning.

Technical Safety Requirements for the Gamma Irradiation Facility (GIF)

CERN Document Server

Mahn, J A E M J G

2003-01-01

This document provides the Technical Safety Requirements (TSR) for the Sandia National Laboratories Gamma Irradiation Facility (GIF). The TSR is a compilation of requirements that define the conditions, the safe boundaries, and the administrative controls necessary to ensure the safe operation of a nuclear facility and to reduce the potential risk to the public and facility workers from uncontrolled releases of radioactive or other hazardous materials. These requirements constitute an agreement between DOE and Sandia National Laboratories management regarding the safe operation of the Gamma Irradiation Facility.

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

Science.gov (United States)

Reinstein, Alan; Churyk, Natalie Tatiana

2012-02-01

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

77 FR 11995 - Passenger Vessel Operator Financial Responsibility Requirements for Non-Performance of...

Science.gov (United States)

2012-02-28

... Vessel Operator Financial Responsibility Requirements for Non-Performance of Transportation AGENCY..., 2011, the Commission issued its Notice of Proposed Rulemaking (NPRM) to update its financial... cost of financial responsibility coverage because of the use of alternative coverage options. However...

Requirements of Clinical Journals for Authors’ Disclosure of Financial and Non-Financial Conflicts of Interest: A Cross Sectional Study

Science.gov (United States)

Shawwa, Khaled; Kallas, Romy; Koujanian, Serge; Agarwal, Arnav; Neumann, Ignacio; Alexander, Paul; Tikkinen, Kari A. O.; Guyatt, Gordon; Akl, Elie A.

2016-01-01

Importance It is unclear how medical journals address authors’ financial and non-financial conflict of interest (COI). Objective To assess the policies of clinical journals for disclosure of financial and non-financial COI. Methods Cross sectional study that included both review of public documents as well as a simulation of a manuscript submission for the National Library of Medicine’s “core clinical journals”. The study did not involve human subjects. Investigators who abstracted the data, reviewed “instructions for authors” on the journal website and, in order to reflect the actual implementation of the COI disclosure policy, simulated the submission of a manuscript. Two individuals working in duplicate and independently to abstract information using a standardized data abstraction form, resolved disagreements by discussion or with the help of a third person. Results All but one of 117 core clinical journals had a COI policy. All journals required disclosure of financial COI pertaining to the authors and a minority (35%) asked for financial COI disclosure pertaining to the family members or authors' institution (29%). Over half required the disclosure of at least one form of non-financial COI (57%), out of which only two (3%) specifically referred to intellectual COI. Small minorities of journals (17% and 24% respectively) described a potential impact of disclosed COI and of non-disclosure of COI on the editorial process. Conclusion While financial COI disclosure was well defined by the majority of the journals, many did not have clear policies on disclosure of non-financial COI, disclosure of financial COI of family members and institutions of the authors, and effect of disclosed COI or non-disclosure of COI on editorial policies. PMID:27030966

Requirements of Clinical Journals for Authors' Disclosure of Financial and Non-Financial Conflicts of Interest: A Cross Sectional Study.

Science.gov (United States)

Shawwa, Khaled; Kallas, Romy; Koujanian, Serge; Agarwal, Arnav; Neumann, Ignacio; Alexander, Paul; Tikkinen, Kari A O; Guyatt, Gordon; Akl, Elie A

2016-01-01

It is unclear how medical journals address authors' financial and non-financial conflict of interest (COI). To assess the policies of clinical journals for disclosure of financial and non-financial COI. Cross sectional study that included both review of public documents as well as a simulation of a manuscript submission for the National Library of Medicine's "core clinical journals". The study did not involve human subjects. Investigators who abstracted the data, reviewed "instructions for authors" on the journal website and, in order to reflect the actual implementation of the COI disclosure policy, simulated the submission of a manuscript. Two individuals working in duplicate and independently to abstract information using a standardized data abstraction form, resolved disagreements by discussion or with the help of a third person. All but one of 117 core clinical journals had a COI policy. All journals required disclosure of financial COI pertaining to the authors and a minority (35%) asked for financial COI disclosure pertaining to the family members or authors' institution (29%). Over half required the disclosure of at least one form of non-financial COI (57%), out of which only two (3%) specifically referred to intellectual COI. Small minorities of journals (17% and 24% respectively) described a potential impact of disclosed COI and of non-disclosure of COI on the editorial process. While financial COI disclosure was well defined by the majority of the journals, many did not have clear policies on disclosure of non-financial COI, disclosure of financial COI of family members and institutions of the authors, and effect of disclosed COI or non-disclosure of COI on editorial policies.

10 CFR 70.64 - Requirements for new facilities or new processes at existing facilities.

Science.gov (United States)

2010-01-01

... postulated accidents that could lead to loss of safety functions. (5) Chemical protection. The design must... 10 Energy 2 2010-01-01 2010-01-01 false Requirements for new facilities or new processes at... Critical Mass of Special Nuclear Material § 70.64 Requirements for new facilities or new processes at...

Fuel Supply Shutdown Facility Interim Operational Safety Requirements

International Nuclear Information System (INIS)

BENECKE, M.W.

2000-01-01

The Interim Operational Safety Requirements for the Fuel Supply Shutdown (FSS) Facility define acceptable conditions, safe boundaries, bases thereof, and management of administrative controls to ensure safe operation of the facility

Global Spent Fuel Logistics Systems Study (GSFLS). Volume 3. GSFLS technical and financial analysis. Interim report

International Nuclear Information System (INIS)

1978-01-01

This report is a part of the interim report documentation for the Global Spent Fuel Logistics System (GSFLS) study. The technical and financial considerations underlying a global spent fuel logistics systems have been studied and are reported herein. The Pacific Basin is used as a model throughout this report; however the stated methodology and, in many cases, considerations and conclusions are applicable to other global regions. Spent fuel discharge profiles for Pacific Basin Countries were used to determine the technical systems requirements for alternative concepts. Functional analyses and flows were generated to define both system design requirements and logistics parameters. A technology review was made to ascertain the state-of-the-art of relevant GSFLS technical systems. Modular GSFLS facility designs were developed using the information generated from the functional analysis and technology review. The modular facility designs were used as a basis for siting and cost estimates for various GSFLS alternatives. Various GSFLS concepts were analyzed from a financial and economic perspective in order to provide total concepts costs and ascertain financial and economic sensitivities to key GSFLS variations. Results of the study include quantification of GSFLS facility and hardware requirements; drawings of relevant GSFLS facility designs; system cost estimates; financial reports - including user service charges; and comparative analyses of various GSFLS alternatives

Development of High-Level Safety Requirements for a Pyroprocessing Facility

Energy Technology Data Exchange (ETDEWEB)

Seo, Seok Jun; Jo, Woo Jin; You, Gil Sung; Choung, Won Myung; Lee, Ho Hee; Kim, Hyun Min; Jeon, Hong Rae; Ku, Jeong Hoe; Lee, Hyo Jik [KAERI, Daejeon (Korea, Republic of)

2016-05-15

Korea Atomic Energy Research Institute (KAERI) has been developing a pyroproceesing technology to reduce the waste volume and recycle some elements. The pyroprocessing includes several treatment processes which are related with not only radiological and physical but also chemical and electrochemical properties. Thus, it is of importance to establish safety design requirements considering all the aspects of those properties for a reliable pyroprocessing facility. In this study, high-level requirements are presented in terms of not only radiation protection, nuclear criticality, fire protection, and seismic safety but also confinement and chemical safety for the unique characteristics of a pyroprocessing facility. Several high-level safety design requirements such as radiation protection, nuclear criticality, fire protection, seismic, confinement, and chemical processing were presented for a pyroprocessing facility. The requirements must fulfill domestic and international safety technology standards for a nuclear facility. Furthermore, additional requirements should be considered for the unique electrochemical treatments in a pyroprocessing facility.

Impact of proposed financial assurance requirements on nuclear materials licensees

International Nuclear Information System (INIS)

Hendrickson, P.L.; Scott, M.J.; Mullen, M.F.; Nicholls, A.K.; Smith, S.A.

1987-09-01

The NRC is considering a possible rulemaking that would require certain nuclear materials licensees to demonstrate financial ability to clean up accidental releases of radioactive materials. The rulemaking would potentially affect approximately 16,350 NRC and Agreement State licensees. This report was prepared for NRC by the Pacific Northwest Laboratory to provide background information and analysis for the potential rulemaking. Specific topics examined in the report include: (1) characteristics of potentially affected licensees, (2) the availability and cost of various financial assurance mechanisms, (3) the financial impacts for licensees (including licensees classified as small businesses) of providing $2M of assurance per licensee and a sliding amount of assurance tied to risk, (4) the cost of administering a financial assurance rule, and (5) overall benefits and costs. Tabular information on past material licensee accidents and cleanup efforts is also included. The financial occurrence mechanism that appears to be most suitable for providing the desired financial assurance is one or more newly formed captive insurance companies. Potential benefits of the rulemaking include reduced need for taxpayer-funded cleanup of accidental releases, reduces administrative time to secure such funds, and the possibility of more cleanup with correspondingly reduced occupational and public exposure to radioactive materials

Financial Risk Factor Analysis for Facility Gas Leakages of H2 and NG

Directory of Open Access Journals (Sweden)

In-Bok Lee

2016-09-01

Full Text Available Fuel cells may be the key to a more environmentally-friendly future because they emit low carbon dioxide per unit of energy supplied. However, little work has investigated the potential financial risks pertaining to fuel cell systems. Often used in the analysis of the safety of systems involving flammable or hazardous materials, risk factor analysis has recently been used to analyze the potential financial losses that may occur from industrial hazards. Therefore, this work undertakes a financial risk factor analysis to determine the costs of leakages of hydrogen and natural gas, which are used in fuel cell systems. Total leakage was calculated from an analysis of several leakage rates and modes. The impact of applying appropriate detection and prevention systems was also investigated. The findings were then used to analyze the consequences for various sections of the system and to calculate the overall cost based on facility outage or damage, and the cost of taking safety precautions. This provides a basis for comparison among proposed potential reactionary measures.

Design requirements for new nuclear reactor facilities in Canada

International Nuclear Information System (INIS)

Shim, S.; Ohn, M.; Harwood, C.

2012-01-01

The Canadian Nuclear Safety Commission (CNSC) has been establishing the regulatory framework for the efficient and effective licensing of new nuclear reactor facilities. This regulatory framework includes the documentation of the requirements for the design and safety analysis of new nuclear reactor facilities, regardless of size. For this purpose, the CNSC has published the design and safety analysis requirements in the following two sets of regulatory documents: 1. RD-337, Design of New Nuclear Power Plants and RD-310, Safety Analysis for Nuclear Power Plants; and 2. RD-367, Design of Small Reactor Facilities and RD-308, Deterministic Safety Analysis for Small Reactor Facilities. These regulatory documents have been modernized to document past practices and experience and to be consistent with national and international standards. These regulatory documents provide the requirements for the design and safety analysis at a high level presented in a hierarchical structure. These documents were developed in a technology neutral approach so that they can be applicable for a wide variety of water cooled reactor facilities. This paper highlights two particular aspects of these regulatory documents: The use of a graded approach to make the documents applicable for a wide variety of nuclear reactor facilities including nuclear power plants (NPPs) and small reactor facilities; and, Design requirements that are new and different from past Canadian practices. Finally, this paper presents some of the proposed changes in RD-337 to implement specific details of the recommendations of the CNSC Fukushima Task Force Report. Major changes were not needed as the 2008 version of RD-337 already contained requirements to address most of the lessons learned from the Fukushima event of March 2011. (author)

Financial assurance for decontamination and decommissioning: a Texas perspective

International Nuclear Information System (INIS)

Rao, C.D.; Etter, S.D.; Dziuk, T.W.

1986-01-01

The Texas Department of Health (TDH) has the regulatory responsibility to ensure that funds are available for decontamination, decommissioning, and reclamation of uranium recovery facilities in Texas. Uranium recovery licensees are required to post financial security with the Agency for that purpose. Texas uranium facilities include (1) conventional surface mining and milling plants, including tailings ponds, and (2) in situ solution mining plants, each with somewhat different cost elements for decontamination, decommissioning, reclamation, and closure. Cost estimates for decontamination, decommissioning, and reclamation, along with a facility closure plan, are initially submitted to the Agency by the licensees. These are verified and compared with detailed independent cost estimates prepared by Agency staff. Significant differences between the two estimates are examined and resolved by negotiation and/or recalculation to the satisfaction of the state. The Texas philosophy for maintaining financial security permits flexibility in the closure plan without jeopardizing or compromising the ultimate long-term objectives of closure. Review of closure plans incorporates new technological developments In contrast, financial security is established expeditiously by applying the best available cost data to necessarily conservative estimates of the work involved. Financial security cost estimates are subject to annual review and adjustment

40 CFR 271.12 - Requirements for hazardous waste management facilities.

Science.gov (United States)

2010-07-01

... Requirements for Final Authorization § 271.12 Requirements for hazardous waste management facilities. The State shall have standards for hazardous waste management facilities which are equivalent to 40 CFR parts 264... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Requirements for hazardous waste...

Development of the financial model for analyses on economic performances of nuclear facilities and examples of its applications

International Nuclear Information System (INIS)

Mankin, Shuichi; Ueno, Seiichi; Kimura, Shigeru; Yuasa, Tadao.

1988-10-01

On the assumption of the commercialization stage of technologies, the analysis on performances in financial operation based on simulation studies is one of important study subjects in the field of the system analysis and economic assessments of nuclear technologies. However, economic assessments on financial performances of such complex industries as nuclear power based on nuclear fuel cycle industries, or as electric utilities composed of hydro, fossil, nuclear power stations are complicated, and the adoption of conventional financial model is insufficient in the case of nuclear technologies which have such special financial process as decommissioning. We, therefore, develop the computer simulation model that can analyze financial performances of nuclear facilities. In this report, the derivation of equations and outlines of the model are explained. Additionally, examples of hypothetical financial simulation studies on a coal-gasoline plant, nuclear waste industries, and analysis on economic perspectives of small size nuclear reactors for electric utilities are indicated. (author)

Decommissioning of Facilities. General Safety Requirements. Pt. 6 (Spanish Edition)

International Nuclear Information System (INIS)

2017-01-01

Decommissioning is the last step in the lifetime management of a facility. It must also be considered during the design, construction, commissioning and operation of facilities. This publication establishes requirements for the safe decommissioning of a broad range of facilities: nuclear power plants, research reactors, nuclear fuel cycle facilities, facilities for processing naturally occurring radioactive material, former military sites, and relevant medical, industrial and research facilities. It addresses all the aspects of decommissioning that are required to ensure safety, aspects such as roles and responsibilities, strategy and planning for decommissioning, conduct of decommissioning actions and termination of the authorization for decommissioning. It is intended for use by those involved in policy development, regulatory control and implementation of decommissioning.

Decommissioning of Facilities. General Safety Requirements. Pt. 6 (Russian Edition)

International Nuclear Information System (INIS)

2015-01-01

Decommissioning is the last step in the lifetime management of a facility. It must also be considered during the design, construction, commissioning and operation of facilities. This publication establishes requirements for the safe decommissioning of a broad range of facilities: nuclear power plants, research reactors, nuclear fuel cycle facilities, facilities for processing naturally occurring radioactive material, former military sites, and relevant medical, industrial and research facilities. It addresses all the aspects of decommissioning that are required to ensure safety, aspects such as roles and responsibilities, strategy and planning for decommissioning, conduct of decommissioning actions and termination of the authorization for decommissioning. It is intended for use by those involved in policy development, regulatory control and implementation of decommissioning

Cold vacuum drying facility design requirements

Energy Technology Data Exchange (ETDEWEB)

Irwin, J.J.

1997-09-24

This release of the Design Requirements Document is a complete restructuring and rewrite to the document previously prepared and released for project W-441 to record the design basis for the design of the Cold Vacuum Drying Facility.

Cold vacuum drying facility design requirements

International Nuclear Information System (INIS)

Irwin, J.J.

1997-01-01

This release of the Design Requirements Document is a complete restructuring and rewrite to the document previously prepared and released for project W-441 to record the design basis for the design of the Cold Vacuum Drying Facility

Disposal facilities for radioactive waste - legislative requirements for siting

International Nuclear Information System (INIS)

Markova-Mihaylova, Radosveta

2015-01-01

The specifics of radioactive waste, namely the content of radionuclides require the implementation of measures to protect human health and the environment against the hazards arising from ionizing radiation, including disposal of waste in appropriate facilities. The legislative requirements for siting of such facilities, and classification of radioactive waste, as well as the disposal methods, are presented in this publication

10 CFR 70.23a - Hearing required for uranium enrichment facility.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Hearing required for uranium enrichment facility. 70.23a... MATERIAL License Applications § 70.23a Hearing required for uranium enrichment facility. The Commission... license for construction and operation of a uranium enrichment facility. The Commission will publish...

Technical Safety Requirements for the Waste Storage Facilities

International Nuclear Information System (INIS)

Larson, H L

2007-01-01

This document contains Technical Safety Requirements (TSR) for the Radioactive and Hazardous Waste Management (RHWM) WASTE STORAGE FACILITIES, which include Area 612 (A612) and the Decontamination and Waste Treatment Facility (DWTF) Storage Area at Lawrence Livermore National Laboratory (LLNL). The TSRs constitute requirements regarding the safe operation of the WASTE STORAGE FACILITIES. These TSRs are derived from the Documented Safety Analysis for the Waste Storage Facilities (DSA) (LLNL 2006). The analysis presented therein determined that the WASTE STORAGE FACILITIES are low-chemical hazard, Hazard Category 2 non-reactor nuclear facilities. The TSRs consist primarily of inventory limits and controls to preserve the underlying assumptions in the hazard and accident analyses. Further, appropriate commitments to safety programs are presented in the administrative controls sections of the TSRs. The WASTE STORAGE FACILITIES are used by RHWM to handle and store hazardous waste, TRANSURANIC (TRU) WASTE, LOW-LEVEL WASTE (LLW), mixed waste, California combined waste, nonhazardous industrial waste, and conditionally accepted waste generated at LLNL as well as small amounts from other U.S. Department of Energy (DOE) facilities, as described in the DSA. In addition, several minor treatments (e.g., drum crushing, size reduction, and decontamination) are carried out in these facilities. The WASTE STORAGE FACILITIES are located in two portions of the LLNL main site. A612 is located in the southeast quadrant of LLNL. The A612 fenceline is approximately 220 m west of Greenville Road. The DWTF Storage Area, which includes Building 693 (B693), Building 696 Radioactive Waste Storage Area (B696R), and associated yard areas and storage areas within the yard, is located in the northeast quadrant of LLNL in the DWTF complex. The DWTF Storage Area fenceline is approximately 90 m west of Greenville Road. A612 and the DWTF Storage Area are subdivided into various facilities and storage

Technical Safety Requirements for the Waste Storage Facilities

Energy Technology Data Exchange (ETDEWEB)

Larson, H L

2007-09-07

This document contains Technical Safety Requirements (TSR) for the Radioactive and Hazardous Waste Management (RHWM) WASTE STORAGE FACILITIES, which include Area 612 (A612) and the Decontamination and Waste Treatment Facility (DWTF) Storage Area at Lawrence Livermore National Laboratory (LLNL). The TSRs constitute requirements regarding the safe operation of the WASTE STORAGE FACILITIES. These TSRs are derived from the Documented Safety Analysis for the Waste Storage Facilities (DSA) (LLNL 2006). The analysis presented therein determined that the WASTE STORAGE FACILITIES are low-chemical hazard, Hazard Category 2 non-reactor nuclear facilities. The TSRs consist primarily of inventory limits and controls to preserve the underlying assumptions in the hazard and accident analyses. Further, appropriate commitments to safety programs are presented in the administrative controls sections of the TSRs. The WASTE STORAGE FACILITIES are used by RHWM to handle and store hazardous waste, TRANSURANIC (TRU) WASTE, LOW-LEVEL WASTE (LLW), mixed waste, California combined waste, nonhazardous industrial waste, and conditionally accepted waste generated at LLNL as well as small amounts from other U.S. Department of Energy (DOE) facilities, as described in the DSA. In addition, several minor treatments (e.g., drum crushing, size reduction, and decontamination) are carried out in these facilities. The WASTE STORAGE FACILITIES are located in two portions of the LLNL main site. A612 is located in the southeast quadrant of LLNL. The A612 fenceline is approximately 220 m west of Greenville Road. The DWTF Storage Area, which includes Building 693 (B693), Building 696 Radioactive Waste Storage Area (B696R), and associated yard areas and storage areas within the yard, is located in the northeast quadrant of LLNL in the DWTF complex. The DWTF Storage Area fenceline is approximately 90 m west of Greenville Road. A612 and the DWTF Storage Area are subdivided into various facilities and storage

9 CFR 381.36 - Facilities required.

Science.gov (United States)

2010-01-01

... laundry service for inspectors' outer work clothing, or disposable outer work garments designed for one... 381.36 Animals and Animal Products FOOD SAFETY AND INSPECTION SERVICE, DEPARTMENT OF AGRICULTURE... Holiday Service; Billing Establishments § 381.36 Facilities required. (a) Inspector's Office. Office space...

Airport Economics: Management Control Financial Reporting Systems

Science.gov (United States)

Buchbinder, A.

1972-01-01

The development of management control financial reporting systems for airport operation is discussed. The operation of the system to provide the reports required for determining the specific revenue producing facilities of airports is described. The organization of the cost reporting centers to show the types of information provided by the system is analyzed.

Project W-441 cold vacuum drying facility design requirements document

International Nuclear Information System (INIS)

O'Neill, C.T.

1997-01-01

This document has been prepared and is being released for Project W-441 to record the design basis for the design of the Cold Vacuum Drying Facility. This document sets forth the physical design criteria, Codes and Standards, and functional requirements that were used in the design of the Cold Vacuum Drying Facility. This document contains section 3, 4, 6, and 9 of the Cold Vacuum Drying Facility Design Requirements Document. The remaining sections will be issued at a later date. The purpose of the Facility is to dry, weld, and inspect the Multi-Canister Overpacks before transport to dry storage

Safety assessment for facilities and activities. General safety requirements. Pt. 4

International Nuclear Information System (INIS)

2009-01-01

The Safety Fundamentals publication, Fundamental Safety Principles, establishes principles for ensuring the protection of workers, the public and the environment, now and in the future, from harmful effects of ionizing radiation. The objective of this Safety Requirements publication is to establish the generally applicable requirements to be fulfilled in safety assessment for facilities and activities, with special attention paid to defence in depth, quantitative analyses and the application of a graded approach to the ranges of facilities and of activities that are addressed. The publication also addresses the independent verification of the safety assessment that needs to be carried out by the originators and users of the safety assessment. This publication is intended to provide a consistent and coherent basis for safety assessment across all facilities and activities, which will facilitate the transfer of good practices between organizations conducting safety assessments and will assist in enhancing the confidence of all interested parties that an adequate level of safety has been achieved for facilities and activities. The requirements, which are derived from the Fundamental Safety Principles, relate to any human activity that may cause people to be exposed to radiation risks arising from facilities and activities, as follows: Facilities includes: (a) Nuclear power plants; (b) Other reactors (such as research reactors and critical assemblies); (c) Enrichment facilities and fuel fabrication facilities; (d) Conversion facilities used to generate UF 6 ; (e) Storage and reprocessing plants for irradiated fuel; (f) Facilities for radioactive waste management where radioactive waste is treated, conditioned, stored or disposed of; (g) Any other places where radioactive materials are produced, processed, used, handled or stored; (h) Irradiation facilities for medical, industrial, research and other purposes, and any places where radiation generators are installed; (i

Safety Assessment for Facilities and Activities. General Safety Requirements. Pt. 4

International Nuclear Information System (INIS)

2009-01-01

The Safety Fundamentals publication, Fundamental Safety Principles, establishes principles for ensuring the protection of workers, the public and the environment, now and in the future, from harmful effects of ionizing radiation. The objective of this Safety Requirements publication is to establish the generally applicable requirements to be fulfilled in safety assessment for facilities and activities, with special attention paid to defence in depth, quantitative analyses and the application of a graded approach to the ranges of facilities and of activities that are addressed. The publication also addresses the independent verification of the safety assessment that needs to be carried out by the originators and users of the safety assessment. This publication is intended to provide a consistent and coherent basis for safety assessment across all facilities and activities, which will facilitate the transfer of good practices between organizations conducting safety assessments and will assist in enhancing the confidence of all interested parties that an adequate level of safety has been achieved for facilities and activities. The requirements, which are derived from the Fundamental Safety Principles, relate to any human activity that may cause people to be exposed to radiation risks arising from facilities and activities, as follows: Facilities includes: (a) Nuclear power plants; (b) Other reactors (such as research reactors and critical assemblies); (c) Enrichment facilities and fuel fabrication facilities; (d) Conversion facilities used to generate UF6; (e) Storage and reprocessing plants for irradiated fuel; (f) Facilities for radioactive waste management where radioactive waste is treated, conditioned, stored or disposed of; (g) Any other places where radioactive materials are produced, processed, used, handled or stored; (h) Irradiation facilities for medical, industrial, research and other purposes, and any places where radiation generators are installed; (i

Safety Assessment for Facilities and Activities. General Safety Requirements. Pt. 4

International Nuclear Information System (INIS)

2010-01-01

The Safety Fundamentals publication, Fundamental Safety Principles, establishes principles for ensuring the protection of workers, the public and the environment, now and in the future, from harmful effects of ionizing radiation. The objective of this Safety Requirements publication is to establish the generally applicable requirements to be fulfilled in safety assessment for facilities and activities, with special attention paid to defence in depth, quantitative analyses and the application of a graded approach to the ranges of facilities and of activities that are addressed. The publication also addresses the independent verification of the safety assessment that needs to be carried out by the originators and users of the safety assessment. This publication is intended to provide a consistent and coherent basis for safety assessment across all facilities and activities, which will facilitate the transfer of good practices between organizations conducting safety assessments and will assist in enhancing the confidence of all interested parties that an adequate level of safety has been achieved for facilities and activities. The requirements, which are derived from the Fundamental Safety Principles, relate to any human activity that may cause people to be exposed to radiation risks arising from facilities and activities, as follows: Facilities includes: (a) Nuclear power plants; (b) Other reactors (such as research reactors and critical assemblies); (c) Enrichment facilities and fuel fabrication facilities; (d) Conversion facilities used to generate UF6; (e) Storage and reprocessing plants for irradiated fuel; (f) Facilities for radioactive waste management where radioactive waste is treated, conditioned, stored or disposed of; (g) Any other places where radioactive materials are produced, processed, used, handled or stored; (h) Irradiation facilities for medical, industrial, research and other purposes, and any places where radiation generators are installed; (i

Safety Assessment for Facilities and Activities. General Safety Requirements. Pt. 4

International Nuclear Information System (INIS)

2009-01-01

The Safety Fundamentals publication, Fundamental Safety Principles, establishes principles for ensuring the protection of workers, the public and the environment, now and in the future, from harmful effects of ionizing radiation.? read more The objective of this Safety Requirements publication is to establish the generally applicable requirements to be fulfilled in safety assessment for facilities and activities, with special attention paid to defence in depth, quantitative analyses and the application of a graded approach to the ranges of facilities and of activities that are addressed. The publication also addresses the independent verification of the safety assessment that needs to be carried out by the originators and users of the safety assessment. This publication is intended to provide a consistent and coherent basis for safety assessment across all facilities and activities, which will facilitate the transfer of good practices between organizations conducting safety assessments and will assist in enhancing the confidence of all interested parties that an adequate level of safety has been achieved for facilities and activities. The requirements, which are derived from the Fundamental Safety Principles, relate to any human activity that may cause people to be exposed to radiation risks arising from facilities and activities, as follows: Facilities includes: (a) Nuclear power plants; (b) Other reactors (such as research reactors and critical assemblies); (c) Enrichment facilities and fuel fabrication facilities; (d) Conversion facilities used to generate UF6; (e) Storage and reprocessing plants for irradiated fuel; (f) Facilities for radioactive waste management where radioactive waste is treated, conditioned, stored or disposed of; (g) Any other places where radioactive materials are produced, processed, used, handled or stored; (h) Irradiation facilities for medical, industrial, research and other purposes, and any places where radiation generators are

Technical Safety Requirements for the Waste Storage Facilities May 2014

Energy Technology Data Exchange (ETDEWEB)

Laycak, D. T. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

2014-04-16

This document contains the Technical Safety Requirements (TSR) for the Radioactive and Hazardous Waste Management (RHWM) WASTE STORAGE FACILITIES, which include Area 625 (A625) and the Building 693 (B693) Yard Area of the Decontamination and Waste Treatment Facility (DWTF) at LLNL. The TSRs constitute requirements for safe operation of the WASTE STORAGE FACILITIES. These TSRs are derived from the Documented Safety Analyses for the Waste Storage Facilities (DSA) (LLNL 2011). The analysis presented therein concluded that the WASTE STORAGE FACILITIES are low-chemical hazard, Hazard Category 2 non-reactor nuclear facilities. The TSRs consist primarily of inventory limits and controls to preserve the underlying assumptions in the hazard and accident analyses. Further, appropriate commitments to safety programs are presented in the administrative controls sections of the TSRs. The WASTE STORAGE FACILITIES are used by RHWM to handle and store hazardous waste, TRANSURANIC (TRU) WASTE, LOW-LEVEL WASTE (LLW), mixed waste, California combined waste, nonhazardous industrial waste, and conditionally accepted waste generated at LLNL as well as small amounts of waste from other DOE facilities, as described in the DSA. In addition, several minor treatments (e.g., size reduction and decontamination) are carried out in these facilities.

Technical Safety Requirements for the Waste Storage Facilities May 2014

International Nuclear Information System (INIS)

Laycak, D. T.

2014-01-01

This document contains the Technical Safety Requirements (TSR) for the Radioactive and Hazardous Waste Management (RHWM) WASTE STORAGE FACILITIES, which include Area 625 (A625) and the Building 693 (B693) Yard Area of the Decontamination and Waste Treatment Facility (DWTF) at LLNL. The TSRs constitute requirements for safe operation of the WASTE STORAGE FACILITIES. These TSRs are derived from the Documented Safety Analyses for the Waste Storage Facilities (DSA) (LLNL 2011). The analysis presented therein concluded that the WASTE STORAGE FACILITIES are low-chemical hazard, Hazard Category 2 non-reactor nuclear facilities. The TSRs consist primarily of inventory limits and controls to preserve the underlying assumptions in the hazard and accident analyses. Further, appropriate commitments to safety programs are presented in the administrative controls sections of the TSRs. The WASTE STORAGE FACILITIES are used by RHWM to handle and store hazardous waste, TRANSURANIC (TRU) WASTE, LOW-LEVEL WASTE (LLW), mixed waste, California combined waste, nonhazardous industrial waste, and conditionally accepted waste generated at LLNL as well as small amounts of waste from other DOE facilities, as described in the DSA. In addition, several minor treatments (e.g., size reduction and decontamination) are carried out in these facilities.

30 CFR 71.402 - Minimum requirements for bathing facilities, change rooms, and sanitary flush toilet facilities.

Science.gov (United States)

2010-07-01

... nonirritating cleansing agent shall be provided for use at each shower. (2) Sanitary flush toilet facilities. (i..., change rooms, and sanitary flush toilet facilities. 71.402 Section 71.402 Mineral Resources MINE SAFETY... Rooms, and Sanitary Flush Toilet Facilities at Surface Coal Mines § 71.402 Minimum requirements for...

Global Combat Support System - Army Did Not Comply With Treasury and DoD Financial Reporting Requirements

Science.gov (United States)

2014-09-03

Compliance Validation: Logistics Modernization Program System Third Deployment—Selected Requirements,” July 2012 AAA Report No. A-2012-0090- FFM , “Audit... FFM , “General Fund Enterprise Business System— Federal Financial Management Improvement Act Compliance: Examination of Requirements Through Test Event...1.4.0,” September 2010 AAA Report No. A-2010-0220- FFM , “Examination of Federal Financial Management Improvement Act Compliance—Requirements

Argonne-West facility requirements for a radioactive waste treatment demonstration

International Nuclear Information System (INIS)

Dwight, C.C.; Felicione, F.S.; Black, D.B.; Kelso, R.B.; McClellan, G.C.

1995-01-01

At Argonne National Laboratory-West (ANL-W), near Idaho Falls, Idaho, facilities that were originally constructed to support the development of liquid-metal reactor technology are being used and/or modified to meet the environmental and waste management research needs of DOE. One example is the use of an Argonne-West facility to conduct a radioactive waste treatment demonstration through a cooperative project with Science Applications International Corporation (SAIC) and Lockheed Idaho Technologies Company. The Plasma Hearth Process (PBP) project will utilize commercially-adapted plasma arc technology to demonstrate treatment of actual mixed waste. The demonstration on radioactive waste will be conducted at Argonne's Transient Reactor Test Facility (TREAT). Utilization of an existing facility for a new and different application presents a unique set of issues in meeting applicable federal state, and local requirements as well as the additional constraints imposed by DOE Orders and ANL-W site requirements. This paper briefly describes the PHP radioactive demonstrations relevant to the interfaces with the TREAT facility. Safety, environmental design, and operational considerations pertinent to the PHP radioactive demonstration are specifically addressed herein. The personnel equipment, and facility interfaces associated with a radioactive waste treatment demonstration are an important aspect of the demonstration effort. Areas requiring significant effort in preparation for the PBP Project being conducted at the TREAT facility include confinement design, waste handling features, and sampling and analysis considerations. Information about the facility in which a radioactive demonstration will be conducted, specifically Argonne's TREAT facility in the case of PHP, may be of interest to other organizations involved in developing and demonstrating technologies for mixed waste treatment

Nuclear chemistry counting facilities: requirements definition

International Nuclear Information System (INIS)

O'Brien, D.W.; Baker, J.

1979-01-01

In an effort to upgrade outdated instrumentation and to take advantage of current and imminent technologies the Nuclear Chemistry Division at Lawrence Livermore Laboratory is about to undertake a major upgrade of their low level radiation counting and analysis facilities. It is expected that such a project will make a more coordinated data acquisition and data processing system, reduce manual data handling operations and speed up data processing throughput. Before taking on a systems design it is appropriate to establish a definition of the requirements of the facilities. This report examines why such a project is necessary in the context of the current and projected operations, needs, problems, risks and costs. The authors also address a functional specification as a prelude to a system design and the design constraints implicit in the systems implementation. Technical, operational and economic assessments establish necessary boundary conditions for this discussion. This report also establishes the environment in which the requirements definition may be considered valid. The validity of these analyses is contingent on known and projected technical, scientific and political conditions

12 CFR 208.71 - What are the requirements to invest in or control a financial subsidiary?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 2 2010-01-01 2010-01-01 false What are the requirements to invest in or control a financial subsidiary? 208.71 Section 208.71 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF... SYSTEM (REGULATION H) Financial Subsidiaries of State Member Banks § 208.71 What are the requirements to...

The management of financial resources intended for radioactive waste and decommissioning of the nuclear facilities in the european union

International Nuclear Information System (INIS)

Tatar, F.; Dima, A.; Glodeanu, F.; Miller, B.; Mosmonea, R.

2015-01-01

The European Commission has developed policies and made recommendations on how financial resources should be established and managed by Member States for the purpose of radioactive waste management. The manner in which these recommendations have been accepted, and are applied, varies between European countries. To some extent, this variation reflects the maturity of the nuclear programs in each country and whether or not nuclear facilities are largely state or privately owned and operated. This paper reviews the European Commission.s policy on financial resourcing for radioactive waste management and decommissioning and evaluates how financial resources are practically established and managed by Member States. The findings from the review are then used to benchmark the situation in Romania. (authors)

Decommissioning of reactor facilities (2). Required technology

International Nuclear Information System (INIS)

Yanagihara, Satoshi

2014-01-01

Decommissioning of reactor facilities was planned to perform progressive dismantling, decontamination and radioactive waste disposal with combination of required technology in a safe and economic way. This article outlined required technology for decommissioning as follows: (1) evaluation of kinds and amounts of residual radioactivity of reactor facilities with calculation and measurement, (2) decontamination technology of metal components and concrete structures so as to reduce worker's exposure and production of radioactive wastes during dismantling, (3) dismantling technology of metal components and concrete structures such as plasma arc cutting, band saw cutting and controlled demolition with mostly remote control operation, (3) radioactive waste disposal for volume reduction and reuse, and (4) project management of decommissioning for safe and rational work to secure reduction of worker's exposure and prevent the spreading of contamination. (T. Tanaka)

31 CFR 370.6 - What requirements apply to a financial institution that handles a credit entry?

Science.gov (United States)

2010-07-01

... financial institution that handles a credit entry? 370.6 Section 370.6 Money and Finance: Treasury... Entries § 370.6 What requirements apply to a financial institution that handles a credit entry? A financial institution that accepts and handles a credit entry initiated by us agrees to the provisions of...

31 CFR 370.22 - What requirements apply to a financial institution that debits a deposit account?

Science.gov (United States)

2010-07-01

... financial institution that debits a deposit account? 370.22 Section 370.22 Money and Finance: Treasury... Entries § 370.22 What requirements apply to a financial institution that debits a deposit account? A financial institution that debits a deposit account upon receiving a debit initiated by us agrees to the...

Technical requirement of experiments and facilities for fusion nuclear technology

International Nuclear Information System (INIS)

Abdou, M.; Tillak, M.; Gierszwski, P.; Grover, J.; Puigh, R.; Sze, D.K.; Berwald, D.

1986-06-01

The technical issues and requirements of experiments and facilities for fusion nuclear technology (FNT) have been investigated. The nuclear subsystems addressed are: a) blanket, b) radiation shield, c) tritium processing system, and d) plasma interactive components. Emphasis has been placed on the important and complex development problems of the blanket. A technical planning process for FNT has been developed and applied, including four major elements: 1) characterization of issues, 2) quantification of testing requirements, 3) evaluation of facilities, and 4) development of a test plan to identify the role, timing, characteristics and costs of major experiments and facilities

30 CFR 71.404 - Application for waiver of surface facilities requirements.

Science.gov (United States)

2010-07-01

... requirements. 71.404 Section 71.404 Mineral Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR COAL MINE SAFETY AND HEALTH MANDATORY HEALTH STANDARDS-SURFACE COAL MINES AND SURFACE WORK AREAS... Facilities at Surface Coal Mines § 71.404 Application for waiver of surface facilities requirements. (a...

Technical Safety Requirements for the Waste Storage Facilities

International Nuclear Information System (INIS)

Laycak, D.T.

2010-01-01

This document contains Technical Safety Requirements (TSR) for the Radioactive and Hazardous Waste Management (RHWM) WASTE STORAGE FACILITIES, which include Area 625 (A625) and the Decontamination and Waste Treatment Facility (DWTF) Storage Area at Lawrence Livermore National Laboratory (LLNL). The TSRs constitute requirements regarding the safe operation of the WASTE STORAGE FACILITIES. These TSRs are derived from the Documented Safety Analysis for the Waste Storage Facilities (DSA) (LLNL 2009). The analysis presented therein determined that the WASTE STORAGE FACILITIES are low-chemical hazard, Hazard Category 2 non-reactor nuclear facilities. The TSRs consist primarily of inventory limits and controls to preserve the underlying assumptions in the hazard and accident analyses. Further, appropriate commitments to safety programs are presented in the administrative controls sections of the TSRs. The WASTE STORAGE FACILITIES are used by RHWM to handle and store hazardous waste, TRANSURANIC (TRU) WASTE, LOW-LEVEL WASTE (LLW), mixed waste, California combined waste, nonhazardous industrial waste, and conditionally accepted waste generated at LLNL as well as small amounts from other U.S. Department of Energy (DOE) facilities, as described in the DSA. In addition, several minor treatments (e.g., size reduction and decontamination) are carried out in these facilities. The WASTE STORAGE FACILITIES are located in two portions of the LLNL main site. A625 is located in the southeast quadrant of LLNL. The A625 fenceline is approximately 225 m west of Greenville Road. The DWTF Storage Area, which includes Building 693 (B693), Building 696 Radioactive Waste Storage Area (B696R), and associated yard areas and storage areas within the yard, is located in the northeast quadrant of LLNL in the DWTF complex. The DWTF Storage Area fenceline is approximately 90 m west of Greenville Road. A625 and the DWTF Storage Area are subdivided into various facilities and storage areas, consisting

Technical Safety Requirements for the Waste Storage Facilities

Energy Technology Data Exchange (ETDEWEB)

Laycak, D T

2008-06-16

This document contains Technical Safety Requirements (TSR) for the Radioactive and Hazardous Waste Management (RHWM) WASTE STORAGE FACILITIES, which include Area 625 (A625) and the Decontamination and Waste Treatment Facility (DWTF) Storage Area at Lawrence Livermore National Laboratory (LLNL). The TSRs constitute requirements regarding the safe operation of the WASTE STORAGE FACILITIES. These TSRs are derived from the 'Documented Safety Analysis for the Waste Storage Facilities' (DSA) (LLNL 2008). The analysis presented therein determined that the WASTE STORAGE FACILITIES are low-chemical hazard, Hazard Category 2 non-reactor nuclear facilities. The TSRs consist primarily of inventory limits and controls to preserve the underlying assumptions in the hazard and accident analyses. Further, appropriate commitments to safety programs are presented in the administrative controls sections of the TSRs. The WASTE STORAGE FACILITIES are used by RHWM to handle and store hazardous waste, TRANSURANIC (TRU) WASTE, LOW-LEVEL WASTE (LLW), mixed waste, California combined waste, nonhazardous industrial waste, and conditionally accepted waste generated at LLNL as well as small amounts from other U.S. Department of Energy (DOE) facilities, as described in the DSA. In addition, several minor treatments (e.g., size reduction and decontamination) are carried out in these facilities. The WASTE STORAGE FACILITIES are located in two portions of the LLNL main site. A625 is located in the southeast quadrant of LLNL. The A625 fenceline is approximately 225 m west of Greenville Road. The DWTF Storage Area, which includes Building 693 (B693), Building 696 Radioactive Waste Storage Area (B696R), and associated yard areas and storage areas within the yard, is located in the northeast quadrant of LLNL in the DWTF complex. The DWTF Storage Area fenceline is approximately 90 m west of Greenville Road. A625 and the DWTF Storage Area are subdivided into various facilities and storage areas

Sites Requiring Facility Response Plans, Geographic NAD83, EPA (2006) [facility_response_plan_sites_la_EPA_2007

Data.gov (United States)

Louisiana Geographic Information Center — Locations of facilities in Louisiana requiring Oil Pollution Act (OPA) Facility Response Plans (FRP). The dataset was provided by the Region 6 OSCARS program....

Qualities and Requirements of the Financial – Accounting Information

OpenAIRE

Boghean Cristina Iuliana

2011-01-01

Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality has become a matter of present interest. The quality of information largely determines the performances of the financial – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in accountancy requires prior clarification of the purpose corresponding to the relation between the accounting information, its user...

28 CFR 33.50 - General financial requirements.

Science.gov (United States)

2010-07-01

... information on cost allowability, methods of payment, audit, accounting systems and financial records. ... additional information and guidance are contained in “Financial and Administrative Guide for Grants...

25 CFR 900.46 - What requirements are imposed upon the Secretary for financial management by these standards?

Science.gov (United States)

2010-04-01

... financial management by these standards? 900.46 Section 900.46 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT... Management Systems Standards for Financial Management Systems § 900.46 What requirements are imposed upon the Secretary for financial management by these standards? The Secretary shall establish procedures, consistent...

Required performance to the concrete structure of the accelerator facilities

International Nuclear Information System (INIS)

Irie, Masaaki; Yoshioka, Masakazu; Miyahara, Masanobu

2006-01-01

As for the accelerator facility, there is many a thing which is constructed as underground concrete structure from viewpoint such as cover of radiation and stability of the structure. Required performance to the concrete structure of the accelerator facility is the same as the general social infrastructure, but it has been possessed the feature where target performance differs largely. As for the body sentence, expressing the difference of the performance which is required from the concrete structure of the social infrastructure and the accelerator facility, construction management of the concrete structure which it plans from order of the accelerator engineering works facility, reaches to the design, supervision and operation it is something which expresses the method of thinking. In addition, in the future of material structural analysis of the concrete which uses the neutron accelerator concerning view it showed. (author)

Salt Repository Project transportation system interface requirements: Transportation system/repository receiving facility interface requirements

International Nuclear Information System (INIS)

Smith, L.A.; Insalaco, J.W.; Trainer, T.A.

1988-01-01

This report is a preliminary review of the interface between the transportation system and the repository receiving facility for a nuclear waste mined geologic disposal system in salt. Criteria for generic cask and facility designs are developed. These criteria are derived by examining the interfaces that occur as a result of the operations needed to receive nuclear waste at a repository. These criteria provide the basis for design of a safe, operable, practical nuclear waste receiving facility. The processing functions required to move the shipping unit from the gate into the unloading area and back to the gate for dispatch are described. Criteria for a generic receiving facility are discussed but no specific facility design is presented or evaluated. The criteria are stated in general terms to allow application to a wide variety of cask and facility designs. 9 refs., 6 figs., 4 tabs

Eurozone Public Debt Crisis: ECB Bond Buying and the Setup of European Financial Stability Facility

Directory of Open Access Journals (Sweden)

Ionela Bălțătescu

2010-01-01

Full Text Available The purpose of the present article is to briefly review two of the most important policy responses of EU authorities to the Eurozone public debt crisis: (1 ECB bond buying; and (2 the setup of European Financial Stability Facility with the special task of issuing Eurobonds. The Securities Markets Programme approved by ECB marks an important change in the ECB policy. According to European treatises, ECB must remain an independent bank, but since the beginning of the debt crisis, in early 2010, the ECB has been pressured by the Eurozone governments that encountered financial problems to purchase Eurozone government bonds. By surrendering to these requests, ECB is being accused that it became a political bank, like its American counterpart, the FED. The Eurobonds represent as well a controversial measure because they allow the already highly indebted countries to access new funds on behalf of other Eurozone countries with a relative better financial and economic situation. Also, another important problem is that both measures curtail incentives for prudence and responsible fiscal policies for countries that already proved lack of prudence and fiscal discipline.

7 CFR 70.110 - Requirements for sanitation, facilities, and operating procedures in official plants.

Science.gov (United States)

2010-01-01

... 7 Agriculture 3 2010-01-01 2010-01-01 false Requirements for sanitation, facilities, and operating... Requirements for sanitation, facilities, and operating procedures in official plants. (a) The requirements for sanitation, facilities, and operating procedures in official plants shall be the applicable provisions stated...

305 Building K basin mockup facility functions and requirements

International Nuclear Information System (INIS)

Steele, R.M.

1994-01-01

This document develops functions and requirements for installation and operation of a cold mockup test facility within the 305 Building. The test facility will emulate a portion of a typical spent nuclear fuel storage basin (e.g., 105-KE Basin) to support evaluation of equipment and processes for safe storage and disposition of the spent nuclear fuel currently within the K Basins

33 CFR 149.655 - What are the requirements for helicopter fueling facilities?

Science.gov (United States)

2010-07-01

... helicopter fueling facilities? 149.655 Section 149.655 Navigation and Navigable Waters COAST GUARD... EQUIPMENT Design and Equipment Helicopter Fueling Facilities § 149.655 What are the requirements for helicopter fueling facilities? Helicopter fueling facilities must comply with 46 CFR 108.489 or an equivalent...

Discussion paper : offshore wind facilities renewable energy approval requirements

International Nuclear Information System (INIS)

2010-06-01

This paper discussed a proposed shoreline exclusion zone for offshore wind projects in Ontario. Considerations relevant to offshore wind projects and the protection of human health, cultural heritage, and the environment were also discussed. The paper was prepared in order to provide greater clarity to renewable energy developers and to Ontario residents about the offshore wind policy that is currently being considered by the Ontario Government. Feedback received from the discussion paper will be used to propose policy and associated regulatory amendments. A 5 km shoreline exclusion zone for all offshore wind facilities was proposed. Some projects may be required to be located beyond the proposed exclusion zone. Proposed developments within the exclusion zone must meet all applicable requirements, including those related to cultural and natural heritage. The zone will establish a distance between drinking water intakes, and ensure that sediment dredging and other construction-related activities do not impact drinking water quality, and ensure that potential noise levels are within acceptable levels. The zone will establish a distance between near-shore activities and wind facilities, and also help to maintain the ecological health of inland waters. Guidelines and technical requirements for wind facility operators were also included.

Technical Support Section Instrument Support Program for nuclear and nonnuclear facilities with safety requirements

International Nuclear Information System (INIS)

Adkisson, B.P.; Allison, K.L.

1995-01-01

This document describes requirements, procedures, and supervisory responsibilities of the Oak Ridge National Laboratory (ORNL) Instrumentation and Controls (I ampersand C) Division's Technical Support Section (TSS) for instrument surveillance and maintenance in nonreactor nuclear facilities having identified Operational Safety Requirements (OSRs) or Limiting Conditions Document (LCDs). Implementation of requirements comply with the requirements of U.S. Department of Energy (DOE) Orders 5480.5, 5480.22, and 5481.1B; Martin Marietta Energy Systems, Inc. (Energy Systems), Policy Procedure ESS-FS-201; and ORNL SPP X-ESH-15. OSRs and LCDs constitute an agreement or contract between DOE and the facility operating management regarding the safe operation of the facility. One basic difference between OSRs and LCDs is that violation of an OSR is considered a Category II occurrence, whereas violation of an LCD requirement is considered a Category III occurrence (see Energy Systems Standard ESS-OP-301 and ORNL SPP X-GP-13). OSRs are required for high- and moderate-hazard nuclear facilities, whereas the less-rigorous LCDs are required for low-hazard nuclear facilities and selected open-quotes generally acceptedclose quotes operations. Hazard classifications are determined through a hazard screening process, which each division conducts for its facilities

Safety of Nuclear Fuel Cycle Facilities. Safety Requirements (Arabic Edition)

International Nuclear Information System (INIS)

2015-01-01

This publication covers the broad scope of requirements for fuel cycle facilities that, in light of the experience and present state of technology, must be satisfied to ensure safety for the lifetime of the facility. Topics of specific relevance include aspects of nuclear fuel generation, storage, reprocessing and disposal

Requirements for The Disclosure of Financial Information for Smes in Accordance With European and National Legislation

Directory of Open Access Journals (Sweden)

Liudmila LAPIȚKAIA

2018-03-01

Full Text Available This article focuses on the issues of presentation and disclosure the information in financial statements for small enterprises in the EU and requirements for financial statements of such enterprises in Moldova in connection with the drafting of a new law on accounting.

IAEA safety requirements for safety assessment of fuel cycle facilities and activities

International Nuclear Information System (INIS)

Jones, G.

2013-01-01

The IAEA's Statute authorises the Agency to establish standards of safety for protection of health and minimisation of danger to life and property. In that respect, the IAEA has established a Safety Fundamentals publication which contains ten safety principles for ensuring the protection of workers, the public and the environment from the harmful effects of ionising radiation. A number of these principles require safety assessments to be carried out as a means of evaluating compliance with safety requirements for all nuclear facilities and activities and to determine the measures that need to be taken to ensure safety. The safety assessments are required to be carried out and documented by the organisation responsible for operating the facility or conducting the activity, are to be independently verified and are to be submitted to the regulatory body as part of the licensing or authorisation process. In addition to the principles of the Safety Fundamentals, the IAEA establishes requirements that must be met to ensure the protection of people and the environment and which are governed by the principles in the Safety Fundamentals. The IAEA's Safety Requirements publication 'Safety Assessment for Facilities and Activities', establishes the safety requirements that need to be fulfilled in conducting and maintaining safety assessments for the lifetime of facilities and activities, with specific attention to defence in depth and the requirement for a graded approach to the application of these safety requirements across the wide range of fuel cycle facilities and activities. Requirements for independent verification of the safety assessment that needs to be carried out by the operating organisation, including the requirement for the safety assessment to be periodically reviewed and updated are also covered. For many fuel cycle facilities and activities, environmental impact assessments and non-radiological risk assessments will be required. The

Cold Vacuum Drying (CVD) Facility Technical Safety Requirements

International Nuclear Information System (INIS)

KRAHN, D.E.

2000-01-01

The Technical Safety Requirements (TSRs) for the Cold Vacuum Drying Facility define acceptable conditions, safe boundaries, bases thereof, and management or administrative controls required to ensure safe operation during receipt of multi-canister overpacks (MCOs) containing spent nuclear fuel. removal of free water from the MCOs using the cold vacuum drying process, and inerting and testing of the MCOs before transport to the Canister Storage Building. Controls required for public safety, significant defense in depth, significant worker safety, and for maintaining radiological and toxicological consequences below risk evaluation guidelines are included

FUEL HANDLING FACILITY BACKUP CENTRAL COMMUNICATIONS ROOM SPACE REQUIREMENTS CALCULATION

International Nuclear Information System (INIS)

SZALEWSKI, B.

2005-01-01

The purpose of the Fuel Handling Facility Backup Central Communications Room Space Requirements Calculation is to determine a preliminary estimate of the space required to house the backup central communications room in the Fuel Handling Facility (FHF). This room provides backup communications capability to the primary communication systems located in the Central Control Center Facility. This calculation will help guide FHF designers in allocating adequate space for communications system equipment in the FHF. This is a preliminary calculation determining preliminary estimates based on the assumptions listed in Section 4. As such, there are currently no limitations on the use of this preliminary calculation. The calculations contained in this document were developed by Design and Engineering and are intended solely for the use of Design and Engineering in its work regarding the FHF Backup Central Communications Room Space Requirements. Yucca Mountain Project personnel from Design and Engineering should be consulted before the use of the calculations for purposes other than those stated herein or use by individuals other than authorized personnel in Design and Engineering

Financial Market Regulation in Germany - Capital Requirements of Financial Institutions

Directory of Open Access Journals (Sweden)

Daniel Karl Detzer

2015-03-01

Full Text Available This paper examines capital adequacy regulation in Germany. The first part reviews capital adequacy regulation from the 1930s up to the financial crisis and identifies two main trends: a gradual softening of the eligibility criteria for equity and increasing reliance on internal risk models. While the first trend has been reversed following the financial crisis, internal risk models still play a central role. Therefore, the second part discusses the problems with the use of internal risk models and discusses the potentials of Basel 2.5 and Basel III to alleviate the identified problems. It is concluded that the relevant problems are not resolved. Therefore, in the final part some suggestions of how the problems could be addressed properly are given.

Requirements Doc for Refurb of JASPER Facility in B131HB

Energy Technology Data Exchange (ETDEWEB)

Knittel, Kenn M. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States)

2017-01-25

The Joint Actinide Shock Physics Experimental Research (JASPER) Program target fabrication facility is currently located in building 131 (B131) of the Lawrence Livermore National Laboratory (LLNL). A portion of this current facility has been committed to another program as part of a larger effort to consolidate LLNL capabilities into newer facilities. This facility assembles precision targets for scientific studies at the Nevada National Security Site (NNSS). B131 is also going through a modernization project to upgrade the infrastructure and abate asbestos. These activities will interrupt the continuous target fabrication efforts for the JASPER Program. Several options are explored to meet the above conflicting requirements, with the final recommendation to prepare a new facility for JASPER target fabrication operations before modernization efforts begin in the current facility assigned to JASPER. This recommendation fits within all schedule constraints and minimizes the disruption to the JASPER Program. This option is not without risk, as it requires moving an aged, precision coordinate measuring machine, which is essential to the JASPER Program’s success. The selected option balances the risk to the machine with continuity of operations.

Fuel supply shutdown facility interim operational safety requirements

International Nuclear Information System (INIS)

Besser, R.L.; Brehm, J.R.; Benecke, M.W.; Remaize, J.A.

1995-01-01

These Interim Operational Safety Requirements (IOSR) for the Fuel Supply Shutdown (FSS) facility define acceptable conditions, safe boundaries, bases thereof, and management or administrative controls to ensure safe operation. The IOSRs apply to the fuel material storage buildings in various modes (operation, storage, surveillance)

47 CFR 73.24 - Broadcast facilities; showing required.

Science.gov (United States)

2010-10-01

... requirements of good engineering practice. (f) That the facilities sought are subject to assignment as... proposed assignment will tend to effect a fair, efficient, and equitable distribution of radio service... corporation or other organization) is of good character and possesses other qualifications sufficient to...

Financial risks of post-closure custodial care for the Barnwell radioactive waste disposal facility - 16155

International Nuclear Information System (INIS)

Baird, Robert D.; Newberry, William F.

2009-01-01

This paper reports evaluations of the adequacy of the Barnwell Extended Care Fund in light of identified risks, with the conclusion that the fund is sufficient to cover the costs and uncertainties associated with planned post-closure care of the Barnwell, South Carolina low-level radioactive waste disposal facility. It reviews background information pertinent to the facility's post-closure monitoring and maintenance and describes financial responsibility for post-closure activities. It identifies and briefly characterizes the activities planned to be conducted following facility closure and presents the midrange estimate of planned post-closure costs. The paper identifies and quantifies sources of uncertainty in activities and costs planned for post-closure care and presents 50-, 80-, and 95-percent confidence levels of planned costs. The fund is currently sufficient to cover some but not all of the costs that might be incurred as a result of unplanned events. The paper identifies, characterizes, and quantifies unplanned events, possible consequences, and probabilities of occurrence. The paper presents costs that might be incurred in responding to the unplanned initiating events and identifies levels of confidence that the fund is adequate to cover such costs. (authors)

Strengthening ASEAN+3 Regional Financial Arrangements: A New Framework Beyond CMIM

Directory of Open Access Journals (Sweden)

Young-Joon Park

2017-03-01

Full Text Available This paper examines the operational limitations of the Chiang Mai Initiative Multilateralization (CMIM as a regional financial safety net in East Asia and presents a new regional financial arrangement. To overcome the drawbacks of the Chiang Mai Initiative Multilateralization which has never been activated so far, this study proposes that ASEAN+3 establish a new lending facility, so-called a Reserve Fund Facility, and create a regional common reserves asset. The proposed Reserve Fund Facility framework guarantees lending automaticity of the liquidity facility, based on upfront funding instead of pledge funding. Establishing the Reserve Fund Facility could find a way of making up for weakness of the Chiang Mai Initiative Multilateralization and responding to the regional needs for effective regional financial arrangement. The full-fledged Reserve Fund Facility will ultimately contribute to the future development of East Asia's monetary and financial cooperation beyond the Chiang Mai Initiative Multilateralization.

RESEARCH OF PROCESS OF FINANCIAL MONITORING ORGANIZING IN BANKS

Directory of Open Access Journals (Sweden)

Viktoriia Kovalenko

2017-03-01

Full Text Available The article aims to study methods and tools for financial monitoring by banks. It is proved that one of the main global financial problems in recent years is increasing number of cases of banks participating in the money laundering. It causes banks huge losses, undermines the credibility of honest depositors, in addition, circulation of funds like these hurts the national economy. The article is to develop recommendations to improve the effectiveness of financial monitoring in banks. It is proved that the current model of the national financial monitoring system includes the following elements: the purpose of macroeconomic and microeconomic levels; principles; function; facilities; subjects; types of financial monitoring; methods of implementation and regulatory prevue regulation. It is proved that the major problems related to the financial monitoring of banks are the following: lack of legislatively established quality requirements of customer information; persons engaged in legalization of illegal incomes are highly qualified, which greatly facilitates them through the bank of suspicious transactions; the process of settlement bank failure in the conduct of questionable transactions. Keywords: financial monitoring, suspicious transactions, bank, money laundering, financing of terrorism.

Detailed requirements document for the Interactive Financial Management System (IFMS), volume 1

Science.gov (United States)

Dodson, D. B.

1975-01-01

The detailed requirements for phase 1 (online fund control, subauthorization accounting, and accounts receivable functional capabilities) of the Interactive Financial Management System (IFMS) are described. This includes information on the following: systems requirements, performance requirements, test requirements, and production implementation. Most of the work is centered on systems requirements, and includes discussions on the following processes: resources authority, allotment, primary work authorization, reimbursable order acceptance, purchase request, obligation, cost accrual, cost distribution, disbursement, subauthorization performance, travel, accounts receivable, payroll, property, edit table maintenance, end-of-year, backup input. Other subjects covered include: external systems interfaces, general inquiries, general report requirements, communication requirements, and miscellaneous. Subjects covered under performance requirements include: response time, processing volumes, system reliability, and accuracy. Under test requirements come test data sources, general test approach, and acceptance criteria. Under production implementation come data base establishment, operational stages, and operational requirements.

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

Science.gov (United States)

2010-01-01

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

Lead Coolant Test Facility Technical and Functional Requirements, Conceptual Design, Cost and Construction Schedule

International Nuclear Information System (INIS)

Soli T. Khericha

2006-01-01

This report presents preliminary technical and functional requirements (T and FR), thermal hydraulic design and cost estimate for a lead coolant test facility. The purpose of this small scale facility is to simulate lead coolant fast reactor (LFR) coolant flow in an open lattice geometry core using seven electrical rods and liquid lead or lead-bismuth eutectic. Based on review of current world lead or lead-bismuth test facilities and research need listed in the Generation IV Roadmap, five broad areas of requirements of basis are identified: Develop and Demonstrate Prototype Lead/Lead-Bismuth Liquid Metal Flow Loop Develop and Demonstrate Feasibility of Submerged Heat Exchanger Develop and Demonstrate Open-lattice Flow in Electrically Heated Core Develop and Demonstrate Chemistry Control Demonstrate Safe Operation and Provision for Future Testing. These five broad areas are divided into twenty-one (21) specific requirements ranging from coolant temperature to design lifetime. An overview of project engineering requirements, design requirements, QA and environmental requirements are also presented. The purpose of this T and FRs is to focus the lead fast reactor community domestically on the requirements for the next unique state of the art test facility. The facility thermal hydraulic design is based on the maximum simulated core power using seven electrical heater rods of 420 kW; average linear heat generation rate of 300 W/cm. The core inlet temperature for liquid lead or Pb/Bi eutectic is 420 C. The design includes approximately seventy-five data measurements such as pressure, temperature, and flow rates. The preliminary estimated cost of construction of the facility is $3.7M. It is also estimated that the facility will require two years to be constructed and ready for operation

Systematic handling of requirements and conditions (in compliance with waste acceptance requirements for a radioactive waste disposal facility)

International Nuclear Information System (INIS)

Keyser, Peter; Helander, Anita

2012-01-01

This Abstract and presentation will demonstrate the need for a structured requirement management and draw upon experiences and development from SKB requirements data base and methodology, in addition to international guidelines and software tools. The presentation will include a discussion on how requirement management can be applied for the decommissioning area. The key issue in the decommissioning of nuclear facilities is the progressive removal of hazards, by stepwise decontamination and dismantling activities that have to be carried out safely and within the boundaries of an approved safety case. For decommissioning there exists at least two safety cases, one for the pre-disposal activities and one for the disposal facility, and a need for a systematic handling of requirements and conditions to safely manage the radioactive waste in the long term. The decommissioning safety case is a collection of arguments and evidence to demonstrate the safety of a decommissioning project. It also includes analyzing and updating the decommissioning safety case in accordance with the waste acceptance criteria's and the expected output, i.e. waste packages. It is a continuous process to confirm that all requirements have been met. On the other hand there is the safety case for a radioactive waste disposal facility, which may include the following processes and requirements: i) Integrating relevant scientific (and other) information in a structured, traceable and transparent way and, thereby, developing and demonstrating an understanding of the potential behavior and performance of the disposal system; ii) Identifying uncertainties in the behavior and performance of the disposal system, describing the possible significance of the uncertainties, and identifying approaches for the management of significant uncertainties; iii) Demonstrating long-term safety and providing reasonable assurance that the disposal facility will perform in a manner that protects human health and the

Waste Encapsulation and Storage Facility interim operational safety requirements

CERN Document Server

Covey, L I

2000-01-01

The Interim Operational Safety Requirements (IOSRs) for the Waste Encapsulation and Storage Facility (WESF) define acceptable conditions, safe boundaries, bases thereof, and management or administrative controls required to ensure safe operation during receipt and inspection of cesium and strontium capsules from private irradiators; decontamination of the capsules and equipment; surveillance of the stored capsules; and maintenance activities. Controls required for public safety, significant defense-in-depth, significant worker safety, and for maintaining radiological consequences below risk evaluation guidelines (EGs) are included.

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

Science.gov (United States)

2010-04-01

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

Investigating the effect of growth and financial strength variables on the financial leverage: Evidence from the Tehran Stock Exchange

Directory of Open Access Journals (Sweden)

Iman Dadashi

2013-04-01

Full Text Available The primary objective of this study is to investigate the effect of growth and financial strength variables on the financial leverage for some listed companies in the Tehran Stock Exchange. For this purpose, a sample of 700 firm-years among listed companies in the Tehran Stock Exchange over the period 2006-2010 was examined. In the present study, the growth variables, including asset growth, profit growth and sales growth; and financial strength calculated by the Altman Z-bankruptcy model have been considered as independent variables. In addition, the ratios of long-term debt to total assets, long-term debt to fixed assets, total long-term debt and short-term receivable facilities to equity capital and total long-term debt and short-term receivable facilities to total assets are used as measures of financial leverage and dependent variables. The results indicate that there is a negative and significant relationship between assets growth and some indexes of financial leverage. There is also a positive and significant relationship between the variables of profit growth, sales growth and financial strength with financial leverage measures.

Financial impact of hand surgery programs on academic medical centers.

Science.gov (United States)

Hasan, Jafar S; Chung, Kevin C; Storey, Amy F; Bolg, Mary L; Taheri, Paul A

2007-02-01

This study analyzes the financial performance of hand surgery in the Department of Surgery at the University of Michigan. This analysis can serve as a reference for other medical centers in the financial evaluation of a hand surgery program. Fiscal year 2004 billing records for all patients (n = 671) who underwent hand surgery procedures were examined. The financial data were separated into professional revenues and costs (relating to the hand surgery program in the Section of Plastic Surgery) and into facility revenues and costs (relating to the overall University of Michigan Health System). Professional net revenue was calculated by applying historical collection rates to procedural and clinic charges. Facility revenue was calculated by applying historical collection rates to the following charge categories: inpatient/operating room, clinic facility, neurology/electromyography, radiology facilities, and occupational therapy. Total professional costs were calculated by adding direct costs and allocated overhead costs. Facility costs were obtained from the hospital's cost accounting system. Professional and facility incomes were calculated by subtracting costs from revenues. The net professional revenue and total costs were 1,069,836 and 1,027,421 dollars, respectively. Professional operating income was 42,415 dollars, or 3.96 percent of net professional revenue. Net facility revenue and total costs were 5,500,606 and 4,592,534 dollars, respectively. Facility operating income was 908,071 dollars, or 16.51 percent of net facility revenues. While contributing to the academic mission of the institution, hand surgery is financially rewarding for the Department of Surgery. In addition, hand surgery activity contributes substantially to the financial well-being of the academic medical center.

Codes, standards, and requirements for DOE facilities: natural phenomena design

International Nuclear Information System (INIS)

Webb, A.B.

1985-01-01

The basic requirements for codes, standards, and requirements are found in DOE Orders 5480.1A, 5480.4, and 6430.1. The type of DOE facility to be built and the hazards which it presents will determine the criteria to be applied for natural phenomena design. Mandatory criteria are established in the DOE orders for certain designs but more often recommended guidance is given. National codes and standards form a great body of experience from which the project engineer may draw. Examples of three kinds of facilities and the applicable codes and standards are discussed. The safety program planning approach to project management used at Westinghouse Hanford is outlined. 5 figures, 2 tables

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

Science.gov (United States)

2010-01-01

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

Radiation protection requirements for dental X-ray diagnostic facilities

International Nuclear Information System (INIS)

Taschner, P.; Koenig, W.; Andreas, M.; Trinius, W.

1976-01-01

On the basis of radiation protection regulations the planning of dental X-ray facilities is discussed considering organizational, technical and structural measures suitable for fulfilling protection requirements. Finally, instructions are given aimed at reducing radiation doses to personnel and patients. (author)

Radiation protection requirements for dental X-ray diagnostic facilities

Energy Technology Data Exchange (ETDEWEB)

Taschner, P; Koenig, W [Staatliches Amt fuer Atomsicherheit und Strahlenschutz, Berlin (German Democratic Republic); Andreas, M [Karl-Marx-Universitaet, Leipzig (German Democratic Republic). Fachrichtung Stomatologie; Trinius, W [Karl-Marx-Universitaet, Leipzig (German Democratic Republic). Radiologische Klinik

1976-03-01

On the basis of radiation protection regulations the planning of dental X-ray facilities is discussed considering organizational, technical and structural measures suitable for fulfilling protection requirements. Finally, instructions are given aimed at reducing radiation doses to personnel and patients.

Winning market positioning strategies for long term care facilities.

Science.gov (United States)

Higgins, L F; Weinstein, K; Arndt, K

1997-01-01

The decision to develop an aggressive marketing strategy for its long term care facility has become a priority for the management of a one-hundred bed facility in the Rocky Mountain West. Financial success and lasting competitiveness require that the facility in question (Deer Haven) establish itself as the preferred provider of long term care for its target market. By performing a marketing communications audit, Deer Haven evaluated its present market position and created a strategy for solidifying and dramatizing this position. After an overview of present conditions in the industry, we offer a seven step process that provides practical guidance for positioning a long term care facility. We conclude by providing an example application.

Private equity ownership and nursing home financial performance.

Science.gov (United States)

Pradhan, Rohit; Weech-Maldonado, Robert; Harman, Jeffrey S; Laberge, Alex; Hyer, Kathryn

2013-01-01

Private equity has acquired multiple large nursing home chains within the last few years; by 2009, it owned nearly 1,900 nursing homes. Private equity is said to improve the financial performance of acquired facilities. However, no study has yet examined the financial performance of private equity nursing homes, ergo this study. The primary purpose of this study is to understand the financial performance of private equity nursing homes and how it compares with other investor-owned facilities. It also seeks to understand the approach favored by private equity to improve financial performance-for instance, whether they prefer to cut costs or maximize revenues or follow a mixed approach. Secondary data from Medicare cost reports, the Online Survey, Certification and Reporting, Area Resource File, and Brown University's Long-term Care Focus data set are combined to construct a longitudinal data set for the study period 2000-2007. The final sample is 2,822 observations after eliminating all not-for-profit, independent, and hospital-based facilities. Dependent financial variables consist of operating revenues and costs, operating and total margins, payer mix (census Medicare, census Medicaid, census other), and acuity index. Independent variables primarily reflect private equity ownership. The study was analyzed using ordinary least squares, gamma distribution with log link, logit with binomial family link, and logistic regression. Private equity nursing homes have higher operating margin as well as total margin; they also report higher operating revenues and costs. No significant differences in payer mix are noted. Results suggest that private equity delivers superior financial performance compared with other investor-owned nursing homes. However, causes for concern remain particularly with the long-term financial sustainability of these facilities.

Project structure plan requirements for the deconstruction projects

International Nuclear Information System (INIS)

Petrasch, Peter; Schmitt, Christian; Stapf, Meike

2011-01-01

The deconstruction of nuclear facilities requires due to the particular conditions and the size of the project a special project planning. The authors analyze the possible requirements to be fulfilled by a project structure plan for nuclear facilities, including personnel resources, organization structure, budget questions, operation and project oriented measures, possibility of modifications and supplements. Further topics include controlling and project realization procedures, documentation, third party activities (authorities, consultants, surveyors), logistics and transport, and radiation protection issues. Several questions remain for plants-specific planning, including the integration of the plant personnel, administrative work, project management, economic and financial issues, radioactive waste management issues.

General Fund Enterprise Business System Did Not Provide Required Financial Information

Science.gov (United States)

2012-03-26

Management of the General Fund Enterprise Business System,” January 14, 2008 Army AAA Report No. A-2010-0187- FFM , “General Fund Enterprise Business System...A-2009-0232- FFM , “General Fund Enterprise Business System – Federal Financial Management Improvement Act Compliance, Examination of Releases...1.4.1, 1.4.2, 1.4.3, and 1.4.4 Requirements,” September 30, 2009 AAA Report No. A-2009-0231- FFM , “General Fund Enterprise Business System – Federal

An assessment of testing requirement impacts on nuclear thermal propulsion ground test facility design

International Nuclear Information System (INIS)

Shipers, L.R.; Ottinger, C.A.; Sanchez, L.C.

1993-01-01

Programs to develop solid core nuclear thermal propulsion (NTP) systems have been under way at the Department of Defense (DoD), the National Aeronautics and Space Administration (NASA), and the Department of Energy (DOE). These programs have recognized the need for a new ground test facility to support development of NTP systems. However, the different military and civilian applications have led to different ground test facility requirements. The Department of Energy (DOE) in its role as landlord and operator of the proposed research reactor test facilities has initiated an effort to explore opportunities for a common ground test facility to meet both DoD and NASA needs. The baseline design and operating limits of the proposed DoD NTP ground test facility are described. The NASA ground test facility requirements are reviewed and their potential impact on the DoD facility baseline is discussed

National Ignition Facility subsystem design requirements NIF site improvements SSDR 1.2.1

International Nuclear Information System (INIS)

Kempel, P.; Hands, J.

1996-01-01

This Subsystem Design Requirements (SSDR) document establishes the performance, design, and verification requirements associated with the NIF Project Site at Lawrence Livermore National Laboratory (LLNL) at Livermore, California. It identifies generic design conditions for all NIF Project facilities, including siting requirements associated with natural phenomena, and contains specific requirements for furnishing site-related infrastructure utilities and services to the NIF Project conventional facilities and experimental hardware systems. Three candidate sites were identified as potential locations for the NIF Project. However, LLNL has been identified by DOE as the preferred site because of closely related laser experimentation underway at LLNL, the ability to use existing interrelated infrastructure, and other reasons. Selection of a site other than LLNL will entail the acquisition of site improvements and infrastructure additional to those described in this document. This SSDR addresses only the improvements associated with the NIF Project site located at LLNL, including new work and relocation or demolition of existing facilities that interfere with the construction of new facilities. If the Record of Decision for the PEIS on Stockpile Stewardship and Management were to select another site, this SSDR would be revised to reflect the characteristics of the selected site. Other facilities and infrastructure needed to support operation of the NIF, such as those listed below, are existing and available at the LLNL site, and are not included in this SSDR. Office Building. Target Receiving and Inspection. General Assembly Building. Electro- Mechanical Shop. Warehousing and General Storage. Shipping and Receiving. General Stores. Medical Facilities. Cafeteria services. Service Station and Garage. Fire Station. Security and Badging Services

Preliminary site requirements and considerations for a monitored retrievable storage facility

International Nuclear Information System (INIS)

1991-08-01

This report presents preliminary requirements and considerations for siting monitored retrievable storage (MRS) facility. It purpose is to provide guidance for assessing the technical suitability of potential sites for the facility. It has been reviewed by the NRC staff, which stated that this document is suitable for ''guidance in making preliminary determinations concerning MRS site suitability.'' The MRS facility will be licensed by the US Nuclear Regulatory Commission. It will receive spent fuel from commercial nuclear power plants and provide a limited amount of storage for this spent fuel. When a geologic repository starts operations, the MRS facility will also stage spent-fuel shipments to the repository. By law, storage at the MRS facility is to be temporary, with permanent disposal provided in a geologic repository to be developed by the DOE

Decommissioning nuclear facilities

International Nuclear Information System (INIS)

Buck, S.

1996-01-01

Nuclear facilities present a number of problems at the end of their working lives. They require dismantling and removal but public and environmental protection remain a priority. The principles and strategies are outlined. Experience of decommissioning in France and the U.K. had touched every major stage of the fuel cycle by the early 1990's. Decommissioning projects attempt to restrict waste production and proliferation as waste treatment and disposal are costly. It is concluded that technical means exist to deal with present civil plant and costs are now predictable. Strategies for decommissioning and future financial provisions are important. (UK)

17 CFR 1.52 - Self-regulatory organization adoption and surveillance of minimum financial requirements.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Self-regulatory organization... Miscellaneous § 1.52 Self-regulatory organization adoption and surveillance of minimum financial requirements. (a) Each self-regulatory organization must adopt, and submit for Commission approval, rules...

Requirements and design concept for a facility mapping system

International Nuclear Information System (INIS)

Barry, R.E.; Burks, B.L.; Little, C.Q.

1995-01-01

The Department of Energy (DOE) has for some time been considering the Decontamination and Dismantlement (D ampersand D) of facilities which are no longer in use, but which are highly contaminated with radioactive wastes. One of the holdups in performing the D ampersand D task is the accumulation of accurate facility characterizations that can enable a safe and orderly cleanup process. According to the Technical Strategic Plan for the Decontamination and Decommissioning Integrated Demonstration, open-quotes the cost of characterization using current baseline technologies for approximately 100 acres of gaseous diffusion plant at Oak Ridge alone is, for the most part incalculableclose quotes. Automated, robotic techniques will be necessary for initial characterization and continued surveillance of these types of sites. Robotic systems are being designed and constructed to accomplish these tasks. This paper describes requirements and design concepts for a system to accurately map a facility contaminated with hazardous wastes. Some of the technologies involved in the Facility Mapping System are: remote characterization with teleoperated, sensor-based systems, fusion of data sets from multiple characterization systems, and object recognition from 3D data models. This Facility Mapping System is being assembled by Oak Ridge National Laboratory for the DOE Office of Technology Development Robotics Technology Development Program

Design impacts of safeguards and security requirements for a US MOX fuel fabrication facility

International Nuclear Information System (INIS)

Erkkila, B.H.; Rinard, P.M.; Thomas, K.E.; Zack, N.R.; Jaeger, C.D.

1998-01-01

The disposition of plutonium that is no longer required for the nation's defense is being structured to mitigate risks associated with the material's availability. In the 1997 Record of Decision, the US Government endorsed a dual-track approach that could employ domestic commercial reactors to effect the disposition of a portion of the plutonium in the form of mixed oxide (MOX) reactor fuels. To support this decision, the Office of Materials Disposition requested preparation of a document that would review US requirements for safeguards and security and describe their impact on the design of a MOX fuel fabrication facility. The intended users are potential bidders for the construction and operation of the facility. The document emphasizes the relevant DOE Orders but also considers the Nuclear Regulatory Commission (NRC) requirements. Where they are significantly different, the authors have highlighted this difference and provided guidance on the impact to the facility design. Finally, the impacts of International Atomic Energy Agency (IAEA) safeguards on facility design are discussed. Security and materials control and accountability issues that influence facility design are emphasized in each area of discussion. This paper will discuss the prepared report and the issues associated with facility design for implementing practical, modern safeguards and security systems into a new MOX fuel fabrication facility

Ten financial management principles for survival.

Science.gov (United States)

Cleverley, W O

1988-03-01

Financial insolvency is the primary cause of hospital failure. Managers may analyze a hospital's financial statements to anticipate and prevent fiscal problems. Ten measures of fiscal status may be used to evaluate the following: operating profitability nonoperating income equity growth liquidity debt capacity age of facilities revenue generation replacement funds receivables survivability Based on data from the Financial Analysis Service, Catholic hospitals are doing better than other U.S. hospitals in some areas of financial preparedness. In most areas, however, all hospitals suffer by comparison with manufacturers. The 10 principles of solvent and successful operations can help hospitals improve financial resiliency.

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

Science.gov (United States)

2010-01-01

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

FINANCIAL COMMUNICATION AND INTELLECTUAL CAPITAL REPORTING PRACTICES

Directory of Open Access Journals (Sweden)

BELENESI (BUMBA MARIOARA

2014-07-01

Full Text Available In a highly competitive economy, driven by globalization, the abundance of digital information and communication facilities, the investor directs its capital to those companies that promise added value of the invested capital. Even so, companies seek to obtain favorable terms of financing by rendering sensitive the investors. To achieve their goal, they must provide information about their financial and non financial performance with sufficient regularity to meet the information needs of actual or potential capital bidders in decision making. Financial communication through standardized annual statements of financial reporting in the context of corporate governance is no longer sufficient. The organization has more resources than those included in its balance sheet, capable of attracting huge benefits, but which do not meet the criteria for recognition in the financial statements. It requires, therefore, a voluntary disclosure of information on intangible resources, which are key factors in creating future value for both the organization itself and the industry it is part of. The reports of intellectual capital can effectively complement the shortcomings of the traditional model of accounting and financial reporting. In our paper we wanted to analyze financial communication in the context of corporate governance, presented through financial statements, reaching the intellectual capital reporting practices, as a means to improve communication of the organization with the outside. In this sense we presented two examples of good practice of two service companies (consultancy and design that publish annually intellectual capital reports. To alleviate the negative consequences of non-recognition of intangible assets in the financial statements, we are for the voluntary disclosure of information on intangible assets in the intellectual capital reports, annual reports, those regarding corporate responsibility, or at least in the explanatory notes of

42 CFR 424.14 - Requirements for inpatient services of inpatient psychiatric facilities.

Science.gov (United States)

2010-10-01

... psychiatric facilities. 424.14 Section 424.14 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... Certification and Plan Requirements § 424.14 Requirements for inpatient services of inpatient psychiatric... requirements differ from those for other hospitals because the care furnished in psychiatric hospitals is often...

Regulatory quality assurance requirements for the operation of nuclear R and D facilities in Korea

International Nuclear Information System (INIS)

Kwon, H.I.; Lim, N.J.

2006-01-01

Full text: Korea Atomic Energy Research Institute (KAERI) has many R and D facilities in operation. including HANARO research reactor, radioactive waste treatment facility (RWTF), post-irradiation examination facility (PIEF) and irradiated material test facility (IMEF). Recently. nation-wide interest is focused on the safety and security of major industrial facilities. Safe operation of nuclear facilities is imperative because of the consequence of public disaster by radiological release/contamination, in case of an accident. Recently, Ministry of Science and Technology (MOST) of the Korean government announced amendments of Atomic Energy laws to enforce requirements of the physical protection and radiological emergency. All provisions on nuclear safety regulation and radiation protection are entrusted to the Atomic Energy Act(AEA). The Act is enacted as the main law concerning the safety regulation of nuclear installations, and is supplemented by the Enforcement Decree and Enforcement Regulation of the Act. These Atomic Energy laws include provisions on the construction permission and the operation license of nuclear installations, such as nuclear power reactors, research reactors, nuclear ships, nuclear fuel fabrication facilities, spent fuel treatment facilities, etc. Regulatory requirements for the regulatory inspection and the safety measures for operation are also defined in the laws. The Notice of the MOST prescribes specific issues including regulatory requirements and technical standards, as entrusted by the AEA, the Decree and the Regulation. Detailed QA requirements for nuclear installations are specified differently, depending upon the type of facility. The guidelines for safety reviews and regulatory inspections are developed by the Korea Institute of Nuclear Safety (KINS), which is an exclusive organization for safety regulation of nuclear installations in Korea. In this paper, the context of the Atomic Energy laws were reviewed to confirm the

Regulatory requirements for designing PET-CT facility in India

International Nuclear Information System (INIS)

Tandon, Pankaj

2010-01-01

In India, cyclotron-produced radionuclides are gaining importance in molecular imaging in Nuclear Medicine (NM) departments. The importance of this modality among others is due to the fact that it provides valuable clinical information, which was lacking in other available modalities. Presently, every well-established hospital would like to procure Medical Cyclotron or positron emission tomography-computed tomography (PET-CT) facility in their NM department. Because cyclotron-produced radionuclides have higher energy than the other routinely used radionuclides for diagnosis, it becomes essential for the user to know about the regulatory requirement and radiation safety precautions that one has to take for the installation of this new modality in their premises. The various stages of approval of PET-CT facility by the Atomic Energy Regulatory Board (AERB) and important steps that one has to know/follow before planning for this new facility are summarized

Upgrades to meet LANL SF, 121-2011, hazardous waste facility permit requirements

International Nuclear Information System (INIS)

French, Sean B.; Johns-Hughes, Kathryn W.

2011-01-01

Members of San IIdefonso have requested information from LANL regarding implementation of the revision to LANL's Hazardous Waste Facility Permit (the RCRA Permit). On January 26, 2011, LANL staff from the Waste Disposition Project and the Environmental Protection Division will provide a status update to Pueblo members at the offices of the San IIdefonso Department of Environmental and Cultural Preservation. The Waste Disposition Project presentation will focus on upgrades and improvements to LANL waste management facilities at TA-50 and TA-54. The New Mexico Environment Department issued LANL's revised Hazardous Waste Facility permit on November 30, 2010 with a 30-day implementation period. The Waste Disposition Project manages and operates four of LANL's permitted facilities; the Waste Characterization, Reduction and Repackaging Facility (WCRRF) at TA-SO, and Area G, Area L and the Radioassay and Nondestructive Testing facility (RANT) at TA-54. By implementing a combination of permanent corrective action activities and shorter-term compensatory measures, WDP was able to achieve functional compliance on December 30, 2010 with new Permit requirements at each of our facilities. One component of WOP's mission at LANL is centralized management and disposition of the Laboratory's hazardous and mixed waste. To support this mission objective, WOP has undertaken a project to upgrade our facilities and equipment to achieve fully compliant and efficient waste management operations. Upgrades to processes, equipment and facilities are being designed to provide defense-in-depth beyond the minimum, regulatory requirements where worker safety and protection of the public and the environment are concerned. Upgrades and improvements to enduring waste management facilities and operations are being designed so as not to conflict with future closure activities at Material Disposal Area G and Material Disposal Area L.

Financial Risk Management

OpenAIRE

Catalin-Florinel Stanescu; Laurentiu Mircea Simion

2011-01-01

Concerns about the financial risk is increasing. In this climate, companies of all types and sizes want a robust framework for financial risk management to meet compliance requirements, contribute to better decision making and increase performance. Financial risk management professionals working with financial institutions and other corporate clients to achieve these objectives.

Waste encapsulation storage facility (WESF) standards/requirements identification document (S/RIDS)

Energy Technology Data Exchange (ETDEWEB)

Maddox, B.S., Westinghouse Hanford

1996-07-29

This Standards/Requirements Identification Document (S/RID) sets forth the Environmental Safety and Health (ES{ampersand}H) standards/requirements for the Waste Encapsulation Storage Facility (WESF). This S/RID is applicable to the appropriate life cycle phases of design, construction, operation, and preparation for decommissioning. These standards/requirements are adequate to ensure the protection of the health and safety of workers, the public, and the environment.

Capital Ideas for Facilities Management.

Science.gov (United States)

Golding, Stephen T.; Gordon, Janet; Gravina, Arthur

2001-01-01

Asserting that just like chief financial officers, higher education facilities specialists must maximize the long-term performance of assets under their care, describes strategies for strategic facilities management. Discusses three main approaches to facilities management (insourcing, cosourcing, and outsourcing) and where boards of trustees fit…

A study on the influence of the regulatory requirements of a nuclear facility during decommissioning activities

Energy Technology Data Exchange (ETDEWEB)

Park, Hee Seong; Park, Seung Kook; Park, Kook Nam; Hong, Yun Jeong; Park, Jang Jin; Choi, Jong Won [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2016-10-15

The preliminary decommissioning plan should be written with various chapters such as a radiological characterization, a decommissioning strategy and methods, a design for decommissioning usability, a safety evaluation, decontamination and dismantling activities, radioactive waste management, an environmental effect evaluation, and fire protection. The process requirements of the decommissioning project and the technical requirements and technical criteria should comply with regulatory requirements when dismantling of a nuclear facility. The requirements related to safety in the dismantling of a nuclear facility refer to the IAEA safety serious. The present paper indicates that a decommissioning design and plan, dismantling activities, and a decommissioning project will be influenced by the decommissioning regulatory requirements when dismantling of a nuclear facility. We hereby paved the way to find the effect of the regulatory requirements on the decommissioning of a whole area from the decommissioning strategy to the radioactive waste treatment when dismantling a nuclear facility. The decommissioning requirements have a unique feature in terms of a horizontal relationship as well as a vertical relationship from the regulation requirements to the decommissioning technical requirements. The decommissioning requirements management will be conducted through research that can recognize a multiple relationship in the next stage.

10 CFR 61.63 - Financial assurances for institutional controls.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Financial assurances for institutional controls. 61.63... RADIOACTIVE WASTE Financial Assurances § 61.63 Financial assurances for institutional controls. (a) Prior to... the Commission to ensure that changes in inflation, technology and disposal facility operations are...

New requirements to collect operational data that are essential for facility decommissioning

International Nuclear Information System (INIS)

Kristofova, K.; Valcuha, P.

2017-01-01

The paper describes the features of the first nuclear regulatory safety guide to be released by the Nuclear Regulatory Authority of the Slovak Republic (UJD SR) in field of decommissioning. This safety guide specifies requirements to collect those nuclear facility operational data that are essential for its decommissioning. Recommendations of international organisations as well as experience in selected countries are provided. The following operational data types necessary for decommissioning process are identified and analysed: design documentation including modifications and changes during operation, photo-documentation, operational events and material and radiological inventory of the nuclear facility. The guide establishes requirements for collection of the operational data that can be recorded in interconnected database modules. In addition, a structure of decommissioning database is proposed, representing material and radiological inventory of a nuclear facility. This inventory database forms a basis for planning of the decommissioning process. At last, the guide summarises recommendations for data collection, archiving and maintenance of database records and also their applications in safety documentation necessary for decommissioning of nuclear facilities in Slovakia. (authors)

Review of Regulatory Quality Assurance Requirements for the Operation of Nuclear R and D Facilities

International Nuclear Information System (INIS)

Kwon, Hyuk Il; Lim, Nam Jin

2005-01-01

Korea Atomic Energy Research Institute (KAERI) has many R and D facilities in operation, including HANARO research reactor, radioactive waste treatment facility (RWTF), post-irradiation examination facility (PIEF) and irradiated material test facility (IMEF). Recently, nation-wide interest is focused on the safety and security of major industrial facilities. Safe operation of nuclear facilities is imperative because of the consequence of public disaster by radiological release/ contamination, in case of an accident. Recently, Ministry of Science and Technology (MOST) of the Korean government announced amendments of Atomic Energy laws to enforce requirements of the physical protection and radiological emergency. In this paper, the context of amended Atomic Energy laws were reviewed to confirm quality assurance measures and identify additional QA activities, if any, that is required by the amendment

Massachusetts Large Blade Test Facility Final Report

Energy Technology Data Exchange (ETDEWEB)

Rahul Yarala; Rob Priore

2011-09-02

Project Objective: The Massachusetts Clean Energy Center (CEC) will design, construct, and ultimately have responsibility for the operation of the Large Wind Turbine Blade Test Facility, which is an advanced blade testing facility capable of testing wind turbine blades up to at least 90 meters in length on three test stands. Background: Wind turbine blade testing is required to meet international design standards, and is a critical factor in maintaining high levels of reliability and mitigating the technical and financial risk of deploying massproduced wind turbine models. Testing is also needed to identify specific blade design issues that may contribute to reduced wind turbine reliability and performance. Testing is also required to optimize aerodynamics, structural performance, encourage new technologies and materials development making wind even more competitive. The objective of this project is to accelerate the design and construction of a large wind blade testing facility capable of testing blades with minimum queue times at a reasonable cost. This testing facility will encourage and provide the opportunity for the U.S wind industry to conduct more rigorous testing of blades to improve wind turbine reliability.

Financial Policies and the Prevention of Financial Crises in Emerging Market Countries

OpenAIRE

Frederic S. Mishkin

2001-01-01

This paper outlines a set of financial policies that can help make financial crises less likely in emerging market countries. To justify these policies, the paper first explains what a financial crisis is, the factors that promote a financial crisis and the dynamics of a financial crisis. It then examines twelve basic areas of financial policies to prevent financial crises: 1) prudential supervision, 2) accounting and disclosure requirements, 3) legal and judicial systems, 4) market-based dis...

Private investment purchase and nursing home financial health.

Science.gov (United States)

Orfaly Cadigan, Rebecca; Stevenson, David G; Caudry, Daryl J; Grabowski, David C

2015-02-01

To explore the impact of nursing home acquisition by private investment firms on nursing home costs, revenue, and overall financial health. Merged data from the Medicare Cost Reports and the Online Survey, Certification, and Reporting system for the period 1998-2010. Regression specification incorporating facility and time fixed effects. We found little impact on the financial health of nursing homes following purchase by private investment companies. However, our findings did suggest that private investment firms acquired nursing home chains in good financial health, possibly to derive profit from the company's real estate holdings. Private investment acquired facilities are an important feature of today's nursing home sector. Although we did not observe a negative impact on the financial health of nursing homes, this development raises important issues about ownership oversight and transparency for the entire nursing home sector. © Health Research and Educational Trust.

7 CFR 3430.56 - Financial reporting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3430.56 Section 3430.56... reporting. (a) SF-269, Financial Status Report. Unless stated differently in the award terms and conditions... requirement. (f) Additional reporting requirements. CSREES may require additional financial reporting...

13 CFR 121.305 - What size eligibility requirements exist for obtaining financial assistance relating to...

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What size eligibility requirements exist for obtaining financial assistance relating to particular procurements? 121.305 Section 121.305 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS SIZE REGULATIONS Size...

21 CFR 1000.55 - Recommendation for quality assurance programs in diagnostic radiology facilities.

Science.gov (United States)

2010-04-01

... facilities where more than one department operates x-ray equipment, to the chief medical officer of the..., improved image quality, and/or financial savings will compensate for the resources required for the program... generally be delegated a basic quality assurance role by the practitioner in charge. Responsibility for...

National Ignition Facility subsystem design requirements optics assembly building (OAB) SSDR 1.2.2.3

International Nuclear Information System (INIS)

Kempel, P.; Hands, J.

1996-01-01

This Subsystem Design Requirement (SSDR) document establishes the performance, design, and verification requirements 'for the conventional building systems and subsystems of the Optics Assembly Building (OAB). These building system requirements are associated with housing and supporting the operational flow of personnel and materials throughout the OAB for preparing and repairing optical and mechanical components used in the National Ignition Facility (NIF) Laser and Target Building (LTAB). This SSDR addresses the following subsystems associated with the OAB: * Structural systems for the building spaces and operational-support equipment and building- support equipment. * Architectural building features associated with housing the space, operational cleanliness, and functional operation of the facility. * Heating, Ventilating, and Air Conditioning (HVAC) systems for maintaining a clean and thermally stable ambient environment within the facility. * Plumbing systems that provide potable water and sanitary facilities for the occupants and stormwater drainage for transporting rainwater. * Fire Protection systems that guard against fire damage to the facility and its contents. * Material handling equipment for transferring optical assemblies and other materials within building areas and to the LTAB. * Mechanical process piping systems for liquids and gases that provide cooling, cleaning, and other service to optical and mechanical components. * Electrical power and grounding systems that provide service to the building and equipment, including lighting distribution and communications systems for the facilities. * Instrumentation and control systems that ensure the safe operation of conventional facilities systems, such as those listed above. Generic design criteria, such as siting data, seismic requirements, utility availability, and other information that contributes to the OAB design, are not addressed in this document

76 FR 1213 - Core Principles and Other Requirements for Swap Execution Facilities

Science.gov (United States)

2011-01-07

... Part II Commodity Futures Trading Commission 17 CFR Part 37 Core Principles and Other Requirements... RIN Number 3038-AD18 Core Principles and Other Requirements for Swap Execution Facilities AGENCY... Compliance With the Core Principles III. Effective Date and Transition Period IV. Related Matters A...

Personal Financial Literacy and Financial Planning in Klang Valley, Malaysia

OpenAIRE

Hoe, Siew Yee

2008-01-01

The financial planning industry in Malaysia is still very much at its inception stage. Currently, regulators- Bank Negara Malaysia and Securities Commission of Malaysia have started to regulate the industry by imposing requirements for whoever wanted to venture into the financial planning profession. The title of ‘Financial Planner’ is now highly legalized by the authorities. Empirical studies have been done by overseas scholars and found that the lack of personal financial literacy has been ...

20 CFR 435.52 - Financial reporting.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 435.52 Section 435.52... ORGANIZATIONS Post-Award Requirements Reports and Records § 435.52 Financial reporting. (a) Authorized forms... financial information from recipients: (1) SF-269 or SF-269A, Financial Status Report. (i) SSA requires...

12 CFR 989.3 - Requirement to provide financial and other information to the Finance Board and the Office of...

Science.gov (United States)

2010-01-01

... information to the Finance Board and the Office of Finance. 989.3 Section 989.3 Banks and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.3 Requirement to provide financial and other information to the Finance Board and the Office of Finance. In order to facilitate the...

Financing the Decommissioning of Nuclear Facilities

International Nuclear Information System (INIS)

2016-01-01

Decommissioning of both commercial and R and D nuclear facilities is expected to increase significantly in the coming years, and the largest of such industrial decommissioning projects could command considerable budgets. It is important to understand the costs of decommissioning projects in order to develop realistic cost estimates as early as possible based on preliminary decommissioning plans, but also to develop funding mechanisms to ensure that future decommissioning expenses can be adequately covered. Sound financial provisions need to be accumulated early on to reduce the potential risk for residual, unfunded liabilities and the burden on future generations, while ensuring environmental protection. Decommissioning planning can be subject to considerable uncertainties, particularly in relation to potential changes in financial markets, in energy policies or in the conditions and requirements for decommissioning individual nuclear installations, and such uncertainties need to be reflected in regularly updated cost estimates. This booklet offers a useful overview of the relevant aspects of financing the decommissioning of nuclear facilities. It provides information on cost estimation for decommissioning, as well as details about funding mechanisms and the management of funds based on current practice in NEA member countries. (authors)

Private Investment Purchase and Nursing Home Financial Health

Science.gov (United States)

Cadigan, Rebecca Orfaly; Stevenson, David G; Caudry, Daryl J; Grabowski, David C

2015-01-01

Objective To explore the impact of nursing home acquisition by private investment firms on nursing home costs, revenue, and overall financial health. Data Sources Merged data from the Medicare Cost Reports and the Online Survey, Certification, and Reporting system for the period 1998–2010. Study Design Regression specification incorporating facility and time fixed effects. Principal Findings We found little impact on the financial health of nursing homes following purchase by private investment companies. However, our findings did suggest that private investment firms acquired nursing home chains in good financial health, possibly to derive profit from the company’s real estate holdings. Conclusions Private investment acquired facilities are an important feature of today’s nursing home sector. Although we did not observe a negative impact on the financial health of nursing homes, this development raises important issues about ownership oversight and transparency for the entire nursing home sector. PMID:25104476

Technical safety requirements for the Annular Core Research Reactor Facility (ACRRF)

International Nuclear Information System (INIS)

Boldt, K.R.; Morris, F.M.; Talley, D.G.; McCrory, F.M.

1998-01-01

The Technical Safety Requirements (TSR) document is prepared and issued in compliance with DOE Order 5480.22, Technical Safety Requirements. The bases for the TSR are established in the ACRRF Safety Analysis Report issued in compliance with DOE Order 5480.23, Nuclear Safety Analysis Reports. The TSR identifies the operational conditions, boundaries, and administrative controls for the safe operation of the facility

Mobile/Modular BSL-4 Facilities for Meeting Restricted Earth Return Containment Requirements

Science.gov (United States)

Calaway, M. J.; McCubbin, F. M.; Allton, J. H.; Zeigler, R. A.; Pace, L. F.

2017-01-01

NASA robotic sample return missions designated Category V Restricted Earth Return by the NASA Planetary Protection Office require sample containment and biohazard testing in a receiving laboratory as directed by NASA Procedural Requirement (NPR) 8020.12D - ensuring the preservation and protection of Earth and the sample. Currently, NPR 8020.12D classifies Restricted Earth Return for robotic sample return missions from Mars, Europa, and Enceladus with the caveat that future proposed mission locations could be added or restrictions lifted on a case by case basis as scientific knowledge and understanding of biohazards progresses. Since the 1960s, sample containment from an unknown extraterrestrial biohazard have been related to the highest containment standards and protocols known to modern science. Today, Biosafety Level (BSL) 4 standards and protocols are used to study the most dangerous high-risk diseases and unknown biological agents on Earth. Over 30 BSL-4 facilities have been constructed worldwide with 12 residing in the United States; of theses, 8 are operational. In the last two decades, these brick and mortar facilities have cost in the hundreds of millions of dollars dependent on the facility requirements and size. Previous mission concept studies for constructing a NASA sample receiving facility with an integrated BSL-4 quarantine and biohazard testing facility have also been estimated in the hundreds of millions of dollars. As an alternative option, we have recently conducted an initial trade study for constructing a mobile and/or modular sample containment laboratory that would meet all BSL-4 and planetary protection standards and protocols at a faction of the cost. Mobile and modular BSL-2 and 3 facilities have been successfully constructed and deployed world-wide for government testing of pathogens and pharmaceutical production. Our study showed that a modular BSL-4 construction could result in approximately 90% cost reduction when compared to

Financial requirements and manpower needs of nuclear energetics for the next fifty years

International Nuclear Information System (INIS)

Spital'nik, Dzh.

1997-01-01

Forecasts on financial and manpower requirements of rich and poor countries for NPPs construction by 2050 showed that the NPPs capacities will increase from 320 up to 2500 GW, whereby the ratio between the rich and poor countries will constitute approximately 2:1. Investments in NPPs construction will equal from 1600 up to 2700 billions dollars. Global need in manpower for NPPs will constitute by 2050 240000 man/year

High-Level Functional and Operational Requirements for the Advanced Fuel Cycle Facility

International Nuclear Information System (INIS)

Charles Park

2006-01-01

This document describes the principal functional and operational requirements for the proposed Advanced Fuel Cycle Facility (AFCF). The AFCF is intended to be the world's foremost facility for nuclear fuel cycle research, technology development, and demonstration. The facility will also support the near-term mission to develop and demonstrate technology in support of fuel cycle needs identified by industry, and the long-term mission to retain and retain U.S. leadership in fuel cycle operations. The AFCF is essential to demonstrate a more proliferation-resistant fuel cycle and make long-term improvements in fuel cycle effectiveness, performance and economy

Analysis of impact of noncompliance with physical-security requirements at nuclear facilities

International Nuclear Information System (INIS)

Green, J.N.

1982-03-01

Inspectors are required to analyze the impact of instances of noncompliance with physical security requirements at licensed nuclear facilities. A scoring procedure for components and a method for evaluating the effectiveness of the subsystems involved are proposed to reinforce an inspector's judgment about the remaining level of safeguards

Financial Planning and Financial Instruments: 2013 in Review, 2014 in Prospect

OpenAIRE

Mark Brimble; Ciorstan Smark

2013-01-01

The Global Financial Crisis (GFC); changes in regulation; issues in public perception and trust have contributed to a troubled 2013 for financial planners. As financial planning and wealth management providers seek to bolster their professional status, the Financial Planning Education Council’s National Curriculum and Accreditation Framework and ASIC’s minimum training requirements are also a space to watch. In prospect, 2014 will offer opportunities and challenges in the form of ...

7 CFR 1779.47 - Economic feasibility requirements.

Science.gov (United States)

2010-01-01

... complete the financial feasibility analysis for WW systems. If the facility is used by businesses and the success or failure of the facility is dependent on individual businesses, then the economic viability of..., security, history, and management capabilities. Financial feasibility reports must take into consideration...

Cold Pump Test and Training and Mock-Up Facility Functions and Requirements

International Nuclear Information System (INIS)

BELLOMY, J.R.

2000-01-01

This document defines the functions and requirements (F and R) for a test facility to provide for pre-deployment, checkout, testing, and training for the underground storage tank retrieval equipment, systems, and crews that will be developed or deployed as part of Waste Feed Delivery. The F and R for a River Protection Project retrieval test facility, one that supports a production mode tank farm system, are identified

New Trends in Facility Asset Management.

Science.gov (United States)

Adams, Matt

2000-01-01

Explains new, positive trends in facility asset management that encompasses greater acceptance and involvement of facility managers in the financial planning process, greater awareness of the need for maintenance, and facility administrators taking a greater role with business officers. The new climate for alternative renewal financing proposals…

78 FR 38594 - Medicare and Medicaid Programs; Requirements for Long Term Care Facilities; Hospice Services

Science.gov (United States)

2013-06-27

.... The LTC facility regulations clearly specify what services the facility is required to provide to... professional caregivers and are often paid by third-party payers, such as Medicaid. These facilities are... benefit. In regulations at 42 CFR 418.112(c), we specify what must be included in a written agreement...

Improving Financial Literacy : case Study of Financial Education in Schools in Estonia

OpenAIRE

Rabtsinski, Deniss

2010-01-01

The thesis discusses the problem of low financial literacy levels that people have in today's world and how financial literacy levels can be improved through school education. It is identified that financial literacy is a complex problem requiring a complex solution (which is yet to be discovered). Financial education can only be part of this complex solution. Even so, financial education encounters similar problems as traditional education: the decay of knowledge and effective retention of l...

The Management System for Facilities and Activities. Safety Requirements

International Nuclear Information System (INIS)

2011-01-01

This publication establishes requirements for management systems that integrate safety, health, security, quality assurance and environmental objectives. A successful management system ensures that nuclear safety matters are not dealt with in isolation but are considered within the context of all these objectives. The aim of this publication is to assist Member States in establishing and implementing effective management systems that integrate all aspects of managing nuclear facilities and activities in a coherent manner. It details the planned and systematic actions necessary to provide adequate confidence that all these requirements are satisfied. Contents: 1. Introduction; 2. Management system; 3. Management responsibility; 4. Resource management; 5. Process implementation; 6. Measurement, assessment and improvement.

Guidelines on the facilities required for minor surgical procedures and minimal access interventions.

LENUS (Irish Health Repository)

Humphreys, H

2012-02-01

There have been many changes in healthcare provision in recent years, including the delivery of some surgical services in primary care or in day surgery centres, which were previously provided by acute hospitals. Developments in the fields of interventional radiology and cardiology have further expanded the range and complexity of procedures undertaken in these settings. In the face of these changes there is a need to define from an infection prevention and control perspective the basic physical requirements for facilities in which such surgical procedures may be carried out. Under the auspices of the Healthcare Infection Society, we have developed the following recommendations for those designing new facilities or upgrading existing facilities. These draw upon best practice, available evidence, other guidelines where appropriate, and expert consensus to provide sensible and feasible advice. An attempt is also made to define minimal access interventions and minor surgical procedures. For minimal access interventions, including interventional radiology, new facilities should be mechanically ventilated to achieve 15 air changes per hour but natural ventilation is satisfactory for minor procedures. All procedures should involve a checklist and operators should be appropriately trained. There is also a need for prospective surveillance to accurately determine the post-procedure infection rate. Finally, there is a requirement for appropriate applied research to develop the evidence base required to support subsequent iterations of this guidance.

The 2000 DOD Financial Management Improvement Plan

National Research Council Canada - National Science Library

2001-01-01

The Federal Financial Management Improvement Act of 1996 requires DoD financial management systems to comply substantially with Federal financial management system requirements, Federal accounting standards, and the U.S...

MANIPULATION OF THE FINANCIAL STATEMENTS

OpenAIRE

Gulin Danimir

2008-01-01

An increase in concentration of quoted companies on a relatively small number of stock markets requires a better equalisation of financial reporting framework. Globalisation of financial markets requires harmonisation of financial standards. In 1998, an agreement between IOSCO (International Organisation of Securities Commission) and IASC (International Accounting Standards Committee) on application of International Accounting Standards on American stock exchanges was consequently reached. Si...

On the effectiveness of the Federal Reserve's new liquidity facilities

OpenAIRE

Tao Wu

2008-01-01

This paper examines the effectiveness of the new liquidity facilities that the Federal Reserve established in response to the recent financial crisis. I develop a no-arbitrage based affine term structure model with default risk and conduct a thorough factor analysis of the counterparty default risk among major financial institutions and the underlying mortgage default risk. The new facilities' effectiveness is examined, by first separately examining their effects in relieving financial instit...

CMS Financial Reports

Data.gov (United States)

U.S. Department of Health & Human Services — This section contains the annual CMS financial statements as required under the Chief Financial Officers (CFO) Act of 1990 (P.L. 101-576). The CFO Act marked a major...

Evolution of facility layout requirements and CAD [computer-aided design] system development

International Nuclear Information System (INIS)

Jones, M.

1990-06-01

The overall configuration of the Superconducting Super Collider (SSC) including the infrastructure and land boundary requirements were developed using a computer-aided design (CAD) system. The evolution of the facility layout requirements and the use of the CAD system are discussed. The emphasis has been on minimizing the amount of input required and maximizing the speed by which the output may be obtained. The computer system used to store the data is also described

Financial Planning and Financial Instruments: 2013 in Review, 2014 in Prospect

Directory of Open Access Journals (Sweden)

Mark Brimble

2013-09-01

Full Text Available The Global Financial Crisis (GFC; changes in regulation; issues in public perception and trust have contributed to a troubled 2013 for financial planners. As financial planning and wealth management providers seek to bolster their professional status, the Financial Planning Education Council’s National Curriculum and Accreditation Framework and ASIC’s minimum training requirements are also a space to watch. In prospect, 2014 will offer opportunities and challenges in the form of a changed government; regulatory changes; accreditation challenges and the hope of the recruitment of strong financial planning and wealth management professionals for the future.

18 CFR 292.209 - Exceptions from requirements for hydroelectric small power production facilities located at a new...

Science.gov (United States)

2010-04-01

... requirements for hydroelectric small power production facilities located at a new dam or diversion. 292.209... Exceptions from requirements for hydroelectric small power production facilities located at a new dam or... the Federal Power Act, at which non-Federal hydroelectric development is permissible; or (2) An...

Malpractice paid losses and financial performance of nursing homes.

Science.gov (United States)

Zhao, Mei; Haley, D Rob; Oetjen, Reid M; Carretta, Henry J

2011-01-01

Florida's nursing home industry has experienced significant financial pressure over the past decade. One of the primary reasons is the dramatic increase in litigation activity for nursing home providers claiming negligent care and abuse. Although anecdotal reports indicate a higher cost because of malpractice in nursing facilities, few studies have examined the extent of malpractice paid losses and their effect on the financial performance of nursing homes. The purpose of this study was to examine the impact of malpractice paid losses on the financial performance of nursing homes. Medicare Cost Report data and Online Survey, Certification, and Reporting data for Florida skilled nursing facilities over the 6-year period from 2001 to 2006 were used to calculate the malpractice paid losses and the financial performance indicators as well as the nursing home organizational and market factors. Descriptive analysis and multivariate regression analysis were used to examine the effect of paid loss on financial performance. The paid loss for malpractice claims was strongly associated with financial performance. Nursing facilities with malpractice paid losses had consistently lower total margins over the study period. The threat of nursing home litigation may create an incentive for nursing homes to improve quality of care; however, large paid claims can also force nursing homes into a financial situation where the organization no longer has the resources to improve quality. Nursing home managers must assess their malpractice litigation risk and identify tactics to mitigate these risks to better provide a safe and secure environment for the older persons. In addition, this research offers support for local, state, and federal policymakers to revisit the issue of malpractice litigation and the nursing home industry through its insight on the relationship of nursing home margins and litigation.

Ground Water Monitoring Requirements for Hazardous Waste Treatment, Storage and Disposal Facilities

Science.gov (United States)

The groundwater monitoring requirements for hazardous waste treatment, storage and disposal facilities (TSDFs) are just one aspect of the Resource Conservation and Recovery Act (RCRA) hazardous waste management strategy for protecting human health and the

40 CFR 35.6670 - Financial reports.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reports. 35.6670 Section 35... Actions Reports Required Under A Cooperative Agreement § 35.6670 Financial reports. (a) General. The...) Financial Status Report—(1) Content. (i) The Financial Status Report (SF-269) must include financial...

The development of functional requirement for integrated test facility

International Nuclear Information System (INIS)

Sim, B.S.; Oh, I.S.; Cha, K.H.; Lee, H.C.

1994-01-01

An Integrated Test Facility (ITF) is a human factors experimental environment comprised of a nuclear power plant function simulator, man-machine interfaces (MMI), human performance recording systems, and signal control and data analysis systems. In this study, we are going to describe how the functional requirements are developed by identification of both the characteristics of generic advanced control rooms and the research topics of world-wide research interest in human factors community. The functional requirements of user interface developed in this paper together with those of the other elements will be used for the design and implementation of the ITF which will serve as the basis for experimental research on a line of human factors topics. (author). 15 refs, 1 fig

The Architecture of Financial Risk Management Systems

Directory of Open Access Journals (Sweden)

Iosif ZIMAN

2013-01-01

Full Text Available The architecture of systems dedicated to risk management is probably one of the more complex tasks to tackle in the world of finance. Financial risk has been at the center of attention since the explosive growth of financial markets and even more so after the 2008 financial crisis. At multiple levels, financial companies, financial regulatory bodies, governments and cross-national regulatory bodies, all have put the subject of financial risk in particular and the way it is calculated, managed, reported and monitored under intense scrutiny. As a result the technology underpinnings which support the implementation of financial risk systems has evolved considerably and has become one of the most complex areas involving systems and technology in the context of the financial industry. We present the main paradigms, require-ments and design considerations when undertaking the implementation of risk system and give examples of user requirements, sample product coverage and performance parameters.

Optimised deployment of hydro-power generation facilities

International Nuclear Information System (INIS)

Werlen, K.

2004-01-01

This article discusses how the opening-up of the European electricity market has led to the creation of more room for manoeuvre in the deployment of the generation capacity of dam and pumped-storage-based hydropower facilities and low-head power stations. Software tools for the optimisation of the operation of power generation facilities that can take care of complex hydraulic interdependencies are described. The use of the software for the assessment of new installations being planned or of older installations being extended is examined. The influence of climatic conditions, market prices for power, the general requirements placed on the system and other influences on financial gain are looked at. The article makes recommendations on those factors influencing the design of the software and for its optimal use in practice

Nursing home safety: does financial performance matter?

Science.gov (United States)

Oetjen, Reid M; Zhao, Mei; Liu, Darren; Carretta, Henry J

2011-01-01

This study examines the relationship between financial performance and selected safety measures of nursing homes in the State of Florida. We used descriptive analysis on a total sample of 1,197. Safety information was from the Online Survey, Certification and Reporting (OSCAR) data of 2003 to 2005, while the financial performance measures were from the Medicare cost reports of 2002 to 2004. Finally, we examined the most frequently cited deficiencies as well as the relationship between financial performance and quality indicators. Nursing homes in the bottom quartile of financial performance perform poorly on most resident-safety measures of care; however, nursing homes in the top two financial categories also experienced a higher number of deficiencies. Nursing homes in the next to lowest quartile of financial performance category best perform on most of these safety measures. The results reinforce the need to monitor nursing home quality and resident safety in US nursing homes, especially among facilities with poor overall financial performance.

Characterization testing support requirements for the exploratory shaft facility at Yucca mountain

International Nuclear Information System (INIS)

Kalia, H.N.; Klkins, N.Z.

1990-01-01

The National waste Policy Act of 1982, as amended on December 22, 1987, requires that before proceeding to sink exploratory shafts at the Yucca Mountain site, the Secretary of the Department of Energy (DOE) shall submit to the Nuclear Regulatory Commission and to the Governor of Nevada or Legislature of the State of Nevada, for their review and comment, a general plane for the characterization activities to be conducted at the Yucca Mountain site. DOE submitted a Site Characterization Plan in December of 1988. This plan outlines activities to be undertaken by DOE to characterize the Yucca Mountain site as potentially the first national repository for the permanent isolation of high-level radioactive waste as well as the quality assurance (QA) program that will be applied on this project. The DOE plans to utilize an Exploratory Shaft Facility (ESF) to gain access to the underground environment and conduct characterization, construction, and mining-method evaluation and performance-related tests. This paper identifies the types of ESF tests to be performed, test requirements with respect to facility design, and the management of the testing program. An important ESF test program element is the design, installation, and management of an Integrated Data System (IDS), an automated system for collecting and recording test data for many of the tests. The rationale used in developing the facility and methodology used to develop testing and IDS requirements are also discussed in this paper

30 CFR 75.1600-2 - Communication facilities; working sections; installation and maintenance requirements; audible or...

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Communication facilities; working sections; installation and maintenance requirements; audible or visual alarms. 75.1600-2 Section 75.1600-2 Mineral... SAFETY STANDARDS-UNDERGROUND COAL MINES Communications § 75.1600-2 Communication facilities; working...

Financial Management: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

National Research Council Canada - National Science Library

2002-01-01

.... This financial related audit was performed in response to the Chief Financial Officers Act of 1990, as amended, which requires DoD and other Government agencies to produce complete, reliable, timely...

Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

National Research Council Canada - National Science Library

Gimble, Thomas

2002-01-01

This financial related audit was performed in response to the Chief Financial Officers Act of 1990, as amended, which requires DoD and other Government agencies to produce complete, reliable, timely...

Requirements for facilities transferring or receiving select agents. Final rule.

Science.gov (United States)

2001-08-31

CDC administers regulations that govern the transfer of certain biological agents and toxins ("select agents"). These regulations require entities that transfer or receive select agents to register with CDC and comply with biosafety standards contained in the Third Edition of the CDC/NIH publication "Biosafety in Microbiological and Biomedical Laboratories ("BMBL")." On October 28,1999, CDC published a Notice of Proposed Rulemaking ("NPRM") seeking both to revise the biosafety standards facilities must follow when handling select agents and to provide new biosecurity standards for such facilities. These new standards are contained in the Fourth Edition of BMBL, which the NPRM proposed to incorporate by reference, thereby replacing the Third Edition. No comments were received in response to this proposal. CDC is therefore amending its regulations to incorporate the Fourth Edition.

29 CFR 4010.9 - Financial information.

Science.gov (United States)

2010-07-01

... ending within the information year. (b) Consolidated financial statements. If the financial information... required in paragraph (a) of this section— (1) The audited consolidated financial statements for the filer's information year or, if the audited consolidated financial statements are not available by the...

7 CFR 3016.61 - Financial reporting.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.61 Section 3016.61... AND LOCAL GOVERNMENTS Entitlement § 3016.61 Financial reporting. The financial reporting provisions... Food Distribution Program on Indian Reservations. The financial reporting requirements for these...

Dynamisms of Financialization

DEFF Research Database (Denmark)

Pedraza-Acosta, Isabel; Mouritsen, Jan

2018-01-01

and conditioned by calculative devices that mediate financialization processes? Drawing on a study of a French multinational corporation whose accounting devices – one concerning performance that requires suppliers to be ‘poor’ and another concerning risk that requires suppliers to be ‘rich’ – the article focuses......This article analyses the dominant ideological mode of rationality of financialization, its operationalization via accounting devices and deployments in political intra- and inter-organizational processes, and its dynamisms in global production networks. It asks how are political processes informed...... the suppliers went bankrupt, the multinational corporation was devoid of its industrial competencies. Financialization is ambiguous. Its devices are not inherently facilitative of systemic powers but reflect an ideological mode of rationality and political processes that produce overflows. The associated...

45 CFR 84.22 - Existing facilities.

Science.gov (United States)

2010-10-01

... HANDICAP IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Accessibility § 84.22 Existing facilities. (a) Accessibility. A recipient shall operate its program or activity so that when each part is..., welfare, or other social services at alternate accessible sites, alteration of existing facilities and...

10 CFR Appendix C to Part 50 - A Guide for the Financial Data and Related Information Required To Establish Financial...

Science.gov (United States)

2010-01-01

..., corporate affiliates, or others (such as financial institutions) upon which the applicant is relying for financial assistance. If the sources of funds relied upon include parent companies or other corporate... 10 Energy 1 2010-01-01 2010-01-01 false A Guide for the Financial Data and Related Information...

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

Science.gov (United States)

2010-01-01

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

Working capital management in the process of financial support of investment and construction projects and of the construction material industry

Science.gov (United States)

Danilochkina, Nadezhda; Lukmanova, Inessa; Roshchina, Olga; Voytolovskiy, Nikolay

2018-03-01

The article presents the analysis of working capital in the process of financial support of high-rise construction investment projects. The factors influencing the choice of the working capital management model were analyzed, the reasons of the change in the requirement for the values of current assets in the process of construction of high-rise facilities were determined. The author has developed the scheme of interrelation between production, operational and financial activity cycles of enterprises implementing investment projects of unique buildings and structures and made a comparative description of their financing sources.

Factors associated with financial distress of nonprofit hospitals.

Science.gov (United States)

Kim, Tae Hyun

2010-01-01

Financial distress can have a detrimental influence on the performance of hospitals. Hospital management needs to monitor potential financial distress effectively and know how it will respond depending on the severity of the circumstances. This study examined the multiple factors that may explain the financial distress of nonprofit hospitals during 1998 to 2001 and discussed their importance. To obtain more robust results, financial distress was assessed in 2 ways: first, financial strength index was used to incorporate 4 financial dimensions including profitability, liquidity, leverage, and physical facilities; second, cash flow (CF) was used to address the issues of accrual-based accounting in hospitals. This study finds that decrease in occupancy rate and increase in Medicaid payer mix, health maintenance organization penetration, market competition, physician supply, and percentage of the elderly are associated with increased likelihood of financial distress of urban hospitals. Increases in both Medicare and Medicaid payer mix, however, are related to higher likelihood of financial distress of rural hospitals.

Numeracy, Financial Literacy, and Financial Decision-Making

Directory of Open Access Journals (Sweden)

Annamaria Lusardi

2012-01-01

Full Text Available Financial decisions, be they related to asset building or debt management, require the capacity to do calculations, including some complex ones. But how numerate are individuals, in particular when it comes to calculations related to financial decisions? Studies and surveys implemented in both the United States and in other countries that are described in this paper show the level of numeracy among the population to be very low. Moreover, lack of numeracy is not only widespread but is particularly severe among some demographic groups, such as women, the elderly, and those with low educational attainment. This has potential consequences for individuals and for society as a whole because numeracy is found to be linked to many financial decisions. As we shift responsibility from governments and employers onto individuals, it is increasingly important to find ways to equip people with the skills that are necessary to make savvy financial decisions.

20 CFR 435.21 - Standards for financial management systems.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Standards for financial management systems... ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.21 Standards for financial management systems. (a) Introduction. SSA requires recipients to relate financial...

49 CFR 599.401 - Requirements and limitations for disposal facilities that receive trade-in vehicles under the...

Science.gov (United States)

2010-10-01

... facilities that receive trade-in vehicles under the CARS program. 599.401 Section 599.401 Transportation... SAVE ACT PROGRAM Disposal of Trade-in Vehicle § 599.401 Requirements and limitations for disposal facilities that receive trade-in vehicles under the CARS program. (a) The disposal facility must: (1) Not...

NSF Lower Atmospheric Observing Facilities (LAOF) in support of science and education

Science.gov (United States)

Baeuerle, B.; Rockwell, A.

2012-12-01

Researchers, students and teachers who want to understand and describe the Earth System require high quality observations of the atmosphere, ocean, and biosphere. Making these observations requires state-of-the-art instruments and systems, often carried on highly capable research platforms. To support this need of the geosciences community, the National Science Foundation's (NSF) Division of Atmospheric and Geospace Sciences (AGS) provides multi-user national facilities through its Lower Atmospheric Observing Facilities (LAOF) Program at no cost to the investigator. These facilities, which include research aircraft, radars, lidars, and surface and sounding systems, receive NSF financial support and are eligible for deployment funding. The facilities are managed and operated by five LAOF partner organizations: the National Center for Atmospheric Research (NCAR); Colorado State University (CSU); the University of Wyoming (UWY); the Center for Severe Weather Research (CSWR); and the Center for Interdisciplinary Remotely-Piloted Aircraft Studies (CIRPAS). These observational facilities are available on a competitive basis to all qualified researchers from US universities, requiring the platforms and associated services to carry out various research objectives. The deployment of all facilities is driven by scientific merit, capabilities of a specific facility to carry out the proposed observations, and scheduling for the requested time. The process for considering requests and setting priorities is determined on the basis of the complexity of a field campaign. The poster will describe available observing facilities and associated services, and explain the request process researchers have to follow to secure access to these platforms for scientific as well as educational deployments. NSF/NCAR GV Aircraft

45 CFR 1336.50 - Financial and administrative requirements.

Science.gov (United States)

2010-10-01

... basis of sex in education programs and activities receiving or benefiting from Federal financial... third parties have been unsuccessful. Evidence of such efforts can include letters from possible sources... must be appropriate to the source in terms of project purpose, applicant eligibility, and...

22 CFR 518.21 - Standards for financial management systems.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Standards for financial management systems. 518... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.21 Standards for financial management systems. (a) Federal awarding agencies shall require recipients to relate financial data to...

Functional requirements for the man-vehicle systems research facility. [identifying and correcting human errors during flight simulation

Science.gov (United States)

Clement, W. F.; Allen, R. W.; Heffley, R. K.; Jewell, W. F.; Jex, H. R.; Mcruer, D. T.; Schulman, T. M.; Stapleford, R. L.

1980-01-01

The NASA Ames Research Center proposed a man-vehicle systems research facility to support flight simulation studies which are needed for identifying and correcting the sources of human error associated with current and future air carrier operations. The organization of research facility is reviewed and functional requirements and related priorities for the facility are recommended based on a review of potentially critical operational scenarios. Requirements are included for the experimenter's simulation control and data acquisition functions, as well as for the visual field, motion, sound, computation, crew station, and intercommunications subsystems. The related issues of functional fidelity and level of simulation are addressed, and specific criteria for quantitative assessment of various aspects of fidelity are offered. Recommendations for facility integration, checkout, and staffing are included.

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...

Basic requirements for a preliminary conceptual design of the Korea advanced pyroprocess facility (KAPF)

Energy Technology Data Exchange (ETDEWEB)

Lee, Ho Hee; Ko, Won Il; Chang, Hong Lae; Song, Dae Yong; Kwon, Eun Ha; Lee, Jung Won [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2008-12-15

Korea Atomic Energy Research Institute (KAERI) has been developing technologies for pyroprocessing for spent PWR fuels. This study is part of a long term R and D program in Korea to develop an advanced recycle system that has the potential to meet and exceed the proliferation resistance, waste minimization, resource minimization, safety and economic goals of approved Korean Government energy policy, as well as the Generation IV International Forum (GIF) program. To support this R and D program, KAERI requires that an independent estimate be made of the conceptual design and cost for construction and operation of a 'Korea Advanced Pyroprocessing Facility', This document describes the basic requirements for preliminary conceptual design of the Korea Advanced Pyroprocess Facility (KAPF). The presented requirements will be modified to be more effective and feasible on an engineering basis during the subsequent design process.

Basic requirements for a preliminary conceptual design of the Korea advanced pyroprocess facility (KAPF)

International Nuclear Information System (INIS)

Lee, Ho Hee; Ko, Won Il; Chang, Hong Lae; Song, Dae Yong; Kwon, Eun Ha; Lee, Jung Won

2008-12-01

Korea Atomic Energy Research Institute (KAERI) has been developing technologies for pyroprocessing for spent PWR fuels. This study is part of a long term R and D program in Korea to develop an advanced recycle system that has the potential to meet and exceed the proliferation resistance, waste minimization, resource minimization, safety and economic goals of approved Korean Government energy policy, as well as the Generation IV International Forum (GIF) program. To support this R and D program, KAERI requires that an independent estimate be made of the conceptual design and cost for construction and operation of a 'Korea Advanced Pyroprocessing Facility', This document describes the basic requirements for preliminary conceptual design of the Korea Advanced Pyroprocess Facility (KAPF). The presented requirements will be modified to be more effective and feasible on an engineering basis during the subsequent design process

Operational and safety requirement of radiation facility

International Nuclear Information System (INIS)

Zulkafli Ghazali

2007-01-01

Gamma and electron irradiation facilities are the most common industrial sources of ionizing radiation. They have been used for medical, industrial and research purposes since the 1950s. Currently there are more than 160 gamma irradiation facilities and over 600 electron beam facilities in operation worldwide. These facilities are either used for the sterilization of medical and pharmaceutical products, the preservation of foodstuffs, polymer synthesis and modification, or the eradication of insect infestation. Irradiation with electron beam, gamma ray or ultra violet light can also destroy complex organic contaminants in both liquid and gaseous waste. EB systems are replacing traditional chemical sterilization methods in the medical supply industry. The ultra-violet curing facility, however, has found more industrial application in printing and furniture industries. Gamma and electron beam facilities produce very high dose rates during irradiation, and thus there is a potential of accidental exposure in the irradiation chamber which can be lethal within minutes. Although, the safety record of this industry has been relatively very good, there have been fatalities recorded in Italy (1975), Norway (1982), El Salvador (1989) and Israel (1990). Precautions against uncontrolled entry into irradiation chamber must therefore be taken. This is especially so in the case of gamma irradiation facilities those contain large amounts of radioactivity. If the mechanism for retracting the source is damaged, the source may remain exposed. This paper will, to certain extent, describe safety procedure and system being installed at ALURTRON, Nuclear Malaysia to eliminate accidental exposure of electron beam irradiation. (author)

Financial Reporting for Other Defense Organizations at the Defense Agency Financial Services Accounting Office

National Research Council Canada - National Science Library

2001-01-01

.... We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

Incorporating functional requirements into the structural design of the Defense Waste Processing Facility

International Nuclear Information System (INIS)

Hsiu, F.J.; Ng, C.K.; Almuti, A.M.

1986-01-01

Vitrification Building-type structures have unique features and design needs. The structural design requires new concepts and custom detailing. The above special structural designs have demonstrated the importance of the five design considerations listed in the introduction. Innovative ideas and close coordination are required to achieve the design objectives. Many of these innovations have been applied to the DWPF facility which is a first of a kind

Physics at the proposed National Underground Science Facility

International Nuclear Information System (INIS)

Nieto, M.M.

1983-01-01

The scientific, technical, and financial reasons for building a National Underground Science Facility are discussed. After reviewing examples of other underground facilities, we focus on the Los Alamos proposal and the national for its choice of site

Future aerospace ground test facility requirements for the Arnold Engineering Development Center

Science.gov (United States)

Kirchner, Mark E.; Baron, Judson R.; Bogdonoff, Seymour M.; Carter, Donald I.; Couch, Lana M.; Fanning, Arthur E.; Heiser, William H.; Koff, Bernard L.; Melnik, Robert E.; Mercer, Stephen C.

1992-01-01

Arnold Engineering Development Center (AEDC) was conceived at the close of World War II, when major new developments in flight technology were presaged by new aerodynamic and propulsion concepts. During the past 40 years, AEDC has played a significant part in the development of many aerospace systems. The original plans were extended through the years by some additional facilities, particularly in the area of propulsion testing. AEDC now has undertaken development of a master plan in an attempt to project requirements and to plan for ground test and computational facilities over the coming 20 to 30 years. This report was prepared in response to an AEDC request that the National Research Council (NRC) assemble a committee to prepare guidance for planning and modernizing AEDC facilities for the development and testing of future classes of aerospace systems as envisaged by the U.S. Air Force.

FAA Financial Requirements

Science.gov (United States)

1997-06-04

In June 1995, the FAA developed a "total requirements" estimate for the period : FY 97-FY 02 to help explain the difficulty of supporting a dynamic, growing : aviation industry under a federal budget picture which projected flat or reduced : funding ...

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...

Space Station Furnace Facility. Volume 1: Requirements definition and conceptual design study, executive summary

Science.gov (United States)

1992-05-01

The Space Station Freedom Furnace (SSFF) Study was awarded on June 2, 1989, to Teledyne Brown Engineering (TBE) to define an advanced facility for materials research in the microgravity environment of Space Station Freedom (SSF). The SSFF will be designed for research in the solidification of metals and alloys, the crystal growth of electronic and electro-optical materials, and research in glasses and ceramics. The SSFF is one of the first 'facility' class payloads planned by the Microgravity Science and Applications Division (MSAD) of the Office of Space Science and Applications of NASA Headquarters. This facility is planned for early deployment during man-tended operations of the SSF with continuing operations through the Permanently Manned Configuration (PMC). The SSFF will be built around a general 'Core' facility which provides common support functions not provided by SSF, common subsystems which are best centralized, and common subsystems which are best distributed with each experiment module. The intent of the facility approach is to reduce the overall cost associated with implementing and operating a variety of experiments. This is achieved by reducing the launch mass and simplifying the hardware development and qualification processes associated with each experiment. The Core will remain on orbit and will require only periodic maintenance and upgrading while new Furnace Modules, samples, and consumables are developed, qualified, and transported to the SSF. The SSFF Study was divided into two phases: phase 1, a definition study phase, and phase 2, a design and development phase. The definition phase 1 is addressed. Phase 1 was divided into two parts. In the first part, the basic part of the effort, covered the preliminary definition and assessment of requirements; conceptual design of the SSFF; fabrication of mockups; and the preparation for and support of the Conceptual Design Review (CoDR). The second part, the option part, covered requirements update and

Introduction to nuclear facilities engineering

International Nuclear Information System (INIS)

Sapy, Georges

2012-06-01

Engineering, or 'engineer's art', aims at transforming simple principle schemes into operational facilities often complex especially when they concern the nuclear industry. This transformation requires various knowledge and skills: in nuclear sciences and technologies (nuclear physics, neutronics, thermal-hydraulics, material properties, radiation protection..), as well as in non-nuclear sciences and technologies (civil engineering, mechanics, electricity, computer sciences, instrumentation and control..), and in the regulatory, legal, contractual and financial domains. This book explains how this huge body of knowledge and skills must be organized and coordinated to create a reliable, exploitable, available, profitable and long-lasting facility, together with respecting extremely high safety, quality, and environmental impact requirements. Each aspect of the problem is approached through the commented presentation of nuclear engineering macro-processes: legal procedures and administrative authorizations, nuclear safety/radiation protection/security approach, design and detailed studies, purchase of equipments, on-site construction, bringing into operation, financing, legal, contractual and logistic aspects, all under the global control of a project management. The 'hyper-complexness' of such an approach leads to hard points and unexpected events. The author identifies the most common ones and proposes some possible solutions to avoid, mitigate or deal with them. In a more general way, he proposes some thoughts about the performance factors of a nuclear engineering process

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...

Future financial liabilities of nuclear activities

International Nuclear Information System (INIS)

1996-01-01

This report deals with future financial liabilities arising from nuclear activities, in particular electricity generation. Future financial liabilities are defined as costs which an organisation or company is expected to meet beyond some five years as a consequence of its current and past activities. The study provides a comprehensive picture on policies for recognizing and funding future financial liabilities arising from nuclear activities and their implementation schemes in Nea Member countries. Mechanisms for reporting and funding future financial liabilities are described, analysed and compared. The report offers some findings, conclusions and recommendations for consideration by Member countries. The nuclear activities considered in the report include nuclear research and development, nuclear industry sectors such as uranium mining and milling, conversion and enrichment, nuclear fuel fabrication, nuclear power plant operation and maintenance, and radioisotopes production. Future financial liabilities arising from these activities cover management and disposal of radioactive wastes, reprocessing of spent fuels when applicable and decommissioning of facilities at the end of their life time. 12 refs., 14 figs., 16 tabs

KNOWLEDGE, TECHNOLOGY ADOPTION AND FINANCIAL INNOVATION

OpenAIRE

Ana Fernandes

2004-01-01

Why are new financial instruments created? This paper proposes the view that financial development arises as a response to the contractual needs of emerging technologies. Exogenous technological progress generates a demand for new financial instruments in order to share risk or overcome private information, for example. A model of the dynamics of technology adoption and the evolution of financial instruments that support such adoption is presented. Early adoption may be required for financial...

Lessons Learned from Design and Construction of New US Nuclear Facility

International Nuclear Information System (INIS)

Seamans, S. E.; Horvath, D. A.

2012-01-01

For reasons related to licensing uncertainty, economic slowdown, and questionable financial backing, no new nuclear facility projects have been undertaken in the United States since the Three Mile Island Incident in 1979; however, a need for such facilities (both nuclear power plants and nuclear fuel facilities) continues and various incentives leading to the start of a nuclear renaissance have occurred. One incentive is a complete overhaul by the US Nuclear Regulatory Commission of the earlier two step licensing process under 10 CFR 50. The earlier approach required first a construction permit and then an operating license, whereas the new approach allows a more streamlined (one step) combined license (COL) approach utilizing Standard Design Certifications via the regulatory framework created by 10 CFR 52. Other incentives include US Government backed loan guarantees as well as private company contributions. One aspect to the new process has been consideration and implementation of many new topic-specific regulations and industry standards which have continued to evolve during the past 30 years in spite of the lack of new plant design and construction activity. Therefore, an Owner attempting a new nuclear facility project under 10 CFR 52 needs to address a myriad of new requirements previously unconsidered. Several new projects including both power plants and fuel facilities have begun the new licensing process with its many new requirements to consider, but a uranium enrichment facility has run the gamut first. This paper will summarize many of the lessons learned from designing, constructing and testing this first new nuclear facility to be built in the US in over 30 years.(author).

Waste Receiving and Processing Facility Module 1 Data Management System software requirements specification

International Nuclear Information System (INIS)

Rosnick, C.K.

1996-01-01

This document provides the software requirements for Waste Receiving and Processing (WRAP) Module 1 Data Management System (DMS). The DMS is one of the plant computer systems for the new WRAP 1 facility (Project W-0126). The DMS will collect, store and report data required to certify the low level waste (LLW) and transuranic (TRU) waste items processed at WRAP 1 as acceptable for shipment, storage, or disposal

Waste Receiving and Processing Facility Module 1 Data Management System Software Requirements Specification

International Nuclear Information System (INIS)

Brann, E.C. II.

1994-01-01

This document provides the software requirements for Waste Receiving and Processing (WRAP) Module 1 Data Management System (DMS). The DMS is one of the plant computer systems for the new WRAP 1 facility (Project W-026). The DMS will collect, store and report data required to certify the low level waste (LLW) and transuranic (TRU) waste items processed at WRAP 1 as acceptable for shipment, storage, or disposal

Waste Receiving and Processing Facility Module 1 Data Management System Software Requirements Specification

Energy Technology Data Exchange (ETDEWEB)

Brann, E.C. II

1994-09-09

This document provides the software requirements for Waste Receiving and Processing (WRAP) Module 1 Data Management System (DMS). The DMS is one of the plant computer systems for the new WRAP 1 facility (Project W-026). The DMS will collect, store and report data required to certify the low level waste (LLW) and transuranic (TRU) waste items processed at WRAP 1 as acceptable for shipment, storage, or disposal.

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

Directory of Open Access Journals (Sweden)

Achraf A. Seyam

2016-03-01

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

10 CFR 600.152 - Financial reporting.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.152 Section 600.152 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative... Nonprofit Organizations Post-Award Requirements § 600.152 Financial reporting. (a) The following forms or...

18 CFR 292.208 - Special requirements for hydroelectric small power production facilities located at a new dam or...

Science.gov (United States)

2010-04-01

... for hydroelectric small power production facilities located at a new dam or diversion. 292.208 Section... requirements for hydroelectric small power production facilities located at a new dam or diversion. (a) A hydroelectric small power production facility that impounds or diverts the water of a natural watercourse by...

40 CFR 256.42 - Recommendations for assuring facility development.

Science.gov (United States)

2010-07-01

... facilities and practices to be developed by responsible State and substate agencies or by the private sector... sector initiatives in order to meet the identified facility needs. (e) In any area having fewer than 2... establish procedures for choosing which facilities will get priority for technical or financial assistance...

Implementation of patient charges at primary care facilities in Kenya: implications of low adherence to user fee policy for users and facility revenue.

Science.gov (United States)

Opwora, Antony; Waweru, Evelyn; Toda, Mitsuru; Noor, Abdisalan; Edwards, Tansy; Fegan, Greg; Molyneux, Sassy; Goodman, Catherine

2015-05-01

With user fees now seen as a major hindrance to universal health coverage, many countries have introduced fee reduction or elimination policies, but there is growing evidence that adherence to reduced fees is often highly imperfect. In 2004, Kenya adopted a reduced and uniform user fee policy providing fee exemptions to many groups. We present data on user fee implementation, revenue and expenditure from a nationally representative survey of Kenyan primary health facilities. Data were collected from 248 randomly selected public health centres and dispensaries in 2010, comprising an interview with the health worker in charge, exit interviews with curative outpatients, and a financial record review. Adherence to user fee policy was assessed for eight tracer conditions based on health worker reports, and patients were asked about actual amounts paid. No facilities adhered fully to the user fee policy across all eight tracers, with adherence ranging from 62.2% for an adult with tuberculosis to 4.2% for an adult with malaria. Three quarters of exit interviewees had paid some fees, with a median payment of US dollars (USD) 0.39, and a quarter of interviewees were required to purchase additional medical supplies at a later stage from a private drug retailer. No consistent pattern of association was identified between facility characteristics and policy adherence. User fee revenues accounted for almost all facility cash income, with average revenue of USD 683 per facility per year. Fee revenue was mainly used to cover support staff, non-drug supplies and travel allowances. Adherence to user fee policy was very low, leading to concerns about the impact on access and the financial burden on households. However, the potential to ensure adherence was constrained by the facilities' need for revenue to cover basic operating costs, highlighting the need for alternative funding strategies for peripheral health facilities. Published by Oxford University Press in association with

The impact of reducing financial barriers on utilisation of a primary health care facility in Rwanda

Science.gov (United States)

Dhillon, Ranu S.; Bonds, Matthew H.; Fraden, Max; Ndahiro, Donald; Ruxin, Josh

2011-01-01

This study investigates the impact of subsidising community-based health insurance (mutuelle) enrolment, removing point-of-service co-payments, and improving service delivery on health facility utilisation rates in Mayange, a sector of rural Rwanda of approximately 25,000 people divided among five ‘imidugudu’ or small villages. While comprehensive service upgrades were introduced in the Mayange Health Centre between April 2006 and February 2007, utilisation rates remained similar to comparison sites. Between February 2007 and April 2007, subsidies for mutuelle enrolment established virtually 100% coverage. Immediately after co-payments were eliminated in February 2007, patient visits levelled at a rate triple the previous value. Regression analyses using data from Mayange and two comparison sites indicate that removing financial barriers resulted in about 0.6 additional annual visits for curative care per capita. Although based on a single local pilot, these findings suggest that in order to achieve improved health outcomes, key short-term objectives include improved service delivery and reduced financial barriers. Based on this pilot, higher utilisation rates may be affected if broader swaths of the population are enrolled in mutuelle and co-payments are eliminated. Health leaders in Rwanda should consider further studies to determine if the impact of eliminating co-payments and increasing subsidies for mutuelle enrolment as seen in Mayange holds at greater levels of scale. Broader studies to better elucidate the impact of enrolment subsidies and co-payment subsidies on utilisation, health outcomes, and costs would also provide policy insights. PMID:21732708

NRC's rulemaking to require materials licensees to be financially responsible for cleanup of accidental releases

International Nuclear Information System (INIS)

Seeman, M.J.

1987-01-01

On June 7, 1985, the US Nuclear Regulatory Commission (NRC) published an advance notice of proposed rulemaking (ANPRM) in the Federal Register to address funding for cleanup of accidents and unexpected decontamination by certain materials licensees. The NRC asked for public comment to help them determine whether to amend its regulations to require certain materials and fuel cycle licensees to demonstrate that they possess adequate financial means to pay for cleanup of accidental releases of radioactive materials. If licensees lack adequate financial resources and funds are to available for prompt cleanup, the consequences could be potentially significant for the public, the licencee and the federal government. The purpose of this paper is to explain the purpose and scope of the Commission's proposed regulatory action, as well as describing several accidents that made the Commission consider this action. Additionally, the paper will address other regulatory precedents. Finally, the paper will conclude by generally characterizing the public comments and items of concern raised by commenters

MODELING OF ACCOUNTING ASPECTS OF FINANCIAL RESULTS

Directory of Open Access Journals (Sweden)

Hrayr HANISYAN

2014-06-01

Full Text Available Modern trends in world economy require expanding functional informational capabilities of financial statements. Market-oriented users of financial statements are interested in information necessary when making decisions of financial character.

Study of In-Pile test facility for fast reactor safety research: performance requirements and design features

Energy Technology Data Exchange (ETDEWEB)

Nonaka, N.; Kawatta, N.; Niwa, H.; Kondo, S.; Maeda, K

1996-12-31

This paper describes a program and the main design features of a new in-pile safety facility SERAPH planned for future fast reactor safety research. The current status of R and D on technical developments in relation to the research objectives and performance requirements to the facility design is given.

17 CFR 229.1010 - (Item 1010) Financial statements.

Science.gov (United States)

2010-04-01

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

78 FR 20219 - National Financial Capability Month, 2013

Science.gov (United States)

2013-04-04

... requires smart financial planning. During National Financial Capability Month, we recommit to empowering... Financial Capability Month, 2013 By the President of the United States of America A Proclamation All... financial literacy. We released a new financial capability toolkit to help schools and employers as they...

Refinement of boards' role required.

Science.gov (United States)

Umbdenstock, R J

1987-01-01

The governing board's role in health care is not changing, but new competitive forces necessitate a refinement of the board's approach to fulfilling its role. In a free-standing, community, not-for-profit hospital, the board functions as though it were the "owner." Although it does not truly own the facility in the legal sense, the board does have legal, fiduciary, and financial responsibilities conferred on it by the state. In a religious-sponsored facility, the board fulfills these same obligations on behalf of the sponsoring institute, subject to the institute's reserved powers. In multi-institutional systems, the hospital board's power and authority depend on the role granted it by the system. Boards in all types of facilities are currently faced with the following challenges: Fulfilling their basic responsibilities, such as legal requirements, financial duties, and obligations for the quality of care. Encouraging management and the board itself to "think strategically" in attacking new competitive market forces while protecting the organization's traditional mission and values. Assessing recommended strategies in light of consequences if constituencies think the organization is abandoning its commitments. Boards can take several steps to match their mode of operation with the challenges of the new environment. Boards must rededicate themselves to the hospital's mission. Trustees must expand their understanding of health care trends and issues and their effect on the organization. Boards must evaluate and help strengthen management's performance, rather than acting as a "watchdog" in an adversarial position. Boards must think strategically, rather than focusing solely on operational details. Boards must evaluate the methods they use for conducting business.

Predictors of chain acquisition among independent dialysis facilities.

Science.gov (United States)

Pozniak, Alyssa S; Hirth, Richard A; Banaszak-Holl, Jane; Wheeler, John R C

2010-04-01

To determine the predictors of chain acquisition among independent dialysis providers. Retrospective facility-level data combined from CMS Cost Reports, Medical Evidence Forms, Annual Facility Surveys, and claims for 1996-2003. Independent dialysis facilities' probability of acquisition by a dialysis chain (overall and by chain size) was estimated using a discrete time hazard rate model, controlling for financial and clinical performance, practice patterns, market factors, and other facility characteristics. The sample includes all U.S. freestanding dialysis facilities that report not being chain affiliated for at least 1 year between 1997 and 2003. Above-average costs and better quality outcomes are significant determinants of dialysis chain acquisition. Facilities in larger markets were more likely to be acquired by a chain. Furthermore, small dialysis chains have different acquisition strategies than large chains. Dialysis chains appear to employ a mix of turn-around and cream-skimming strategies. Poor financial health is a predictor of chain acquisition as in other health care sectors, but the increased likelihood of chain acquisition among higher quality facilities is unique to the dialysis industry. Significant differences among predictors of acquisition by small and large chains reinforce the importance of using a richer classification for chain status.

7 CFR 247.27 - Financial management.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial management. 247.27 Section 247.27... AGRICULTURE CHILD NUTRITION PROGRAMS COMMODITY SUPPLEMENTAL FOOD PROGRAM § 247.27 Financial management. (a) What are the Federal requirements for State and local agencies with regard to financial management...

National Ignition Facility subsystem design requirements laser and target area building (LTAB) SSDR 1.2.2.1

International Nuclear Information System (INIS)

Kempel, P.; Hands, J.

1996-01-01

This Subsystem Design Requirements (SSDR) document establishes the performance, design, and verification requirements for the conventional building systems and subsystems of the Laser and Target Area Building (LTAB), including those that house and support the operation of high-energy laser equipment and the operational flow of personnel and materials throughout the facility. This SSDR addresses the following subsystems associated with the LTAB: Building structural systems for the Target Bay, Switchyards, Diagnostic Building, Decontamination Area, Laser Bays, Capacitor Bays and Operations Support Area, and the necessary space associated with building-support equipment; Architectural building features associated with housing the space and with the operational cleanliness of the functional operation of the facilities; Heating, Ventilating, and Air Conditioning (HVAC) systems for maintaining a clean and thermally stable ambient environment within the facilities; Plumbing systems that provide potable water and sanitary facilities for the occupants, plus stormwater drainage for transporting rainwater; Fire Protection systems that guard against fire damage to the facilities and their contents; Material handling systems for transporting personnel and heavy materials within the building areas; Mechanical process piping systems for liquids and gases that provide cooling and other service to experimental laser equipment and components; Electrical power and grounding systems that provide service and standby power to building and experimental equipment, including lighting distribution and communications systems for the facilities; Instrumentation and control systems that ensure the safe operation of conventional facilities systems, such as those listed above. Detailed requirements for building subsystems that are not addressed in this document (such as specific sizes, locations, or capacities) are included in detail-level NIP Project Interface Control Documents (ICDS)

Developing Financial Mechanisms for Long-Term Funding of Biodiversity Conservation

OpenAIRE

Jeri Larsen

1993-01-01

On March 12, 1992, the Regional Environment Divisions and the Global Environment Facility Administration in the Environment Department sponsored a one-day workshop. Conservation professionals, financial and legal specialists, and Bank operational staff involved with biodiversity, particularly Global Environment Facility (GEF) projects, gathered to discuss trust funds, endowments, and found...

A landscape of sport facilities in the Netherlands

NARCIS (Netherlands)

Hoekman, R.H.A.; Kraaykamp, G.L.M.; Breedveld, K.

2016-01-01

This article explores the geographical distribution of sport facilities in the Netherlands and evaluates the supply and proximity of such facilities in relation to area level deprivation and urbanity. In today?s context of financial austerity, many municipalities must critically assess their

Safeguards Guidance Document for Designers of Commercial Nuclear Facilities: International Nuclear Safeguards Requirements and Practices For Uranium Enrichment Plants

Energy Technology Data Exchange (ETDEWEB)

Robert Bean; Casey Durst

2009-10-01

This report is the second in a series of guidelines on international safeguards requirements and practices, prepared expressly for the designers of nuclear facilities. The first document in this series is the description of generic international nuclear safeguards requirements pertaining to all types of facilities. These requirements should be understood and considered at the earliest stages of facility design as part of a new process called “Safeguards-by-Design.” This will help eliminate the costly retrofit of facilities that has occurred in the past to accommodate nuclear safeguards verification activities. The following summarizes the requirements for international nuclear safeguards implementation at enrichment plants, prepared under the Safeguards by Design project, and funded by the U.S. Department of Energy (DOE) National Nuclear Security Administration (NNSA), Office of NA-243. The purpose of this is to provide designers of nuclear facilities around the world with a simplified set of design requirements and the most common practices for meeting them. The foundation for these requirements is the international safeguards agreement between the country and the International Atomic Energy Agency (IAEA), pursuant to the Treaty on the Non-proliferation of Nuclear Weapons (NPT). Relevant safeguards requirements are also cited from the Safeguards Criteria for inspecting enrichment plants, found in the IAEA Safeguards Manual, Part SMC-8. IAEA definitions and terms are based on the IAEA Safeguards Glossary, published in 2002. The most current specification for safeguards measurement accuracy is found in the IAEA document STR-327, “International Target Values 2000 for Measurement Uncertainties in Safeguarding Nuclear Materials,” published in 2001. For this guide to be easier for the designer to use, the requirements have been restated in plainer language per expert interpretation using the source documents noted. The safeguards agreement is fundamentally a

RCRA and CERCLA requirements affecting cleanup activities at a federal facility superfund site

International Nuclear Information System (INIS)

Walsh, T.J.

1994-01-01

The Fernald Environmental Management Project (FEMP) achieved success on an integrated groundwater monitoring program which addressed both RCRA and CERCLA requirements. The integrated plan resulted in a cost savings of approximately $2.6 million. At present, the FEMP is also working on an integrated closure process to address Hazardous Waste Management Units (HWMUs) at the site. To date, Ohio EPA seems willing to discuss an integrated program with some stipulations. If an integrated program is implemented, a cost savings of several million dollars will be realized since the CERCLA documents can be used in place of a RCRA closure plan. The success of an integrated program at the FEMP is impossible without the support of DOE and the regulators. Since DOE is an owner/operator of the facility and Ohio EPA regulates hazardous waste management activities at the FEMP, both parties must be satisfied with the proposed integration activities. Similarly, US EPA retains CERCLA authority over the site along with a signed consent agreement with DOE, which dictates the schedule of the CERCLA activities. Another federal facility used RCRA closure plans to satisfy CERCLA activities. This federal facility was in a different US EPA Region than the FEMP. While this approach was successful for this site, an integrated approach was required at the FEMP because of the signed Consent Agreement and Consent Decree. For federal facilities which have a large number of HWMUs along with OUs, an integrated approach may result in a timely and cost-effective cleanup

Decommissioning of U.S. uranium production facilities

Energy Technology Data Exchange (ETDEWEB)

1995-02-01

From 1980 to 1993, the domestic production of uranium declined from almost 44 million pounds U{sub 3}O{sub 8} to about 3 million pounds. This retrenchment of the U.S. uranium industry resulted in the permanent closing of many uranium-producing facilities. Current low uranium prices, excess world supply, and low expectations for future uranium demand indicate that it is unlikely existing plants will be reopened. Because of this situation, these facilities eventually will have to be decommissioned. The Uranium Mill Tailings and Radiation Control Act of 1978 (UMTRCA) vests the U.S. Environmental Protection Agency (EPA) with overall responsibility for establishing environmental standards for decommissioning of uranium production facilities. UMTRCA also gave the U.S. Nuclear Regulatory Commission (NRC) the responsibility for licensing and regulating uranium production and related activities, including decommissioning. Because there are many issues associated with decommissioning-environmental, political, and financial-this report will concentrate on the answers to three questions: (1) What is required? (2) How is the process implemented? (3) What are the costs? Regulatory control is exercised principally through the NRC licensing process. Before receiving a license to construct and operate an uranium producing facility, the applicant is required to present a decommissioning plan to the NRC. Once the plan is approved, the licensee must post a surety to guarantee that funds will be available to execute the plan and reclaim the site. This report by the Energy Information Administration (EIA) represents the most comprehensive study on this topic by analyzing data on 33 (out of 43) uranium production facilities located in Colorado, Nebraska, New Mexico, South Dakota, Texas, Utah, and Washington.

Decommissioning of U.S. uranium production facilities

International Nuclear Information System (INIS)

1995-02-01

From 1980 to 1993, the domestic production of uranium declined from almost 44 million pounds U 3 O 8 to about 3 million pounds. This retrenchment of the U.S. uranium industry resulted in the permanent closing of many uranium-producing facilities. Current low uranium prices, excess world supply, and low expectations for future uranium demand indicate that it is unlikely existing plants will be reopened. Because of this situation, these facilities eventually will have to be decommissioned. The Uranium Mill Tailings and Radiation Control Act of 1978 (UMTRCA) vests the U.S. Environmental Protection Agency (EPA) with overall responsibility for establishing environmental standards for decommissioning of uranium production facilities. UMTRCA also gave the U.S. Nuclear Regulatory Commission (NRC) the responsibility for licensing and regulating uranium production and related activities, including decommissioning. Because there are many issues associated with decommissioning-environmental, political, and financial-this report will concentrate on the answers to three questions: (1) What is required? (2) How is the process implemented? (3) What are the costs? Regulatory control is exercised principally through the NRC licensing process. Before receiving a license to construct and operate an uranium producing facility, the applicant is required to present a decommissioning plan to the NRC. Once the plan is approved, the licensee must post a surety to guarantee that funds will be available to execute the plan and reclaim the site. This report by the Energy Information Administration (EIA) represents the most comprehensive study on this topic by analyzing data on 33 (out of 43) uranium production facilities located in Colorado, Nebraska, New Mexico, South Dakota, Texas, Utah, and Washington

40 CFR 31.41 - Financial reporting.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 31.41 Section 31... Post-Award Requirements Reports, Records, Retention, and Enforcement § 31.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

38 CFR 43.41 - Financial reporting.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 43... Post-Award Requirements Reports, Records, Retention, and Enforcement § 43.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

45 CFR 74.52 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...

Physician self-referral and physician-owned specialty facilities.

Science.gov (United States)

Casalino, Lawrence P

2008-06-01

Physician self-referral ranges from suggesting a follow-up appointment, to sending a patient to a facility in which the doctor has an ownership interest or financial relationship. Physician referral to facilities in which the physicians have an ownership interest is becoming increasingly common and not always medically appropriate. This Synthesis reviews the evidence on physician self-referral arrangements, their effect on costs and utilization, and their effect on general hospitals. Key findings include: the rise in self-referral is sparked by financial, regulatory and clinical incentives, including patient convenience and doctors trying to preserve their income in the changing health care landscape. Strong evidence suggests self-referral leads to increased usage of health care services; but there is insufficient evidence to determine whether this increased usage reflects doctors meeting an unmet need or ordering clinically inappropriate care. The more significant a physician's financial interest in a facility, the more likely the doctor is to refer patients there. Arrangements through which doctors receive fees for patient referrals to third-party centers, such as "pay-per-click," time-share, and leasing arrangements, do not seem to offer benefits beyond increasing physician income. So far, the profit margins of general hospitals have not been harmed by the rise in doctor-owned facilities.

Financial Management: An Organic Approach

Science.gov (United States)

Laux, Judy

2013-01-01

Although textbooks present corporate finance using a topical approach, good financial management requires an organic approach that integrates the various assignments financial managers confront every day. Breaking the tasks into meaningful subcategories, the current article offers one approach.

45 CFR 2543.21 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Standards for financial management systems. 2543... OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.21 Standards for financial management systems. (a) Federal awarding agencies shall require recipients to relate...

15 CFR 14.21 - Standards for financial management systems.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Standards for financial management...-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.21 Standards for financial management systems. (a) The Grants Officer shall require recipients to relate...

28 CFR 70.52 - Financial reporting.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Financial reporting. 70.52 Section 70.52...-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 70.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

36 CFR 1207.41 - Financial reporting.

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1207.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 1207.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

45 CFR 2543.52 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2543.52 Section 2543.52... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from...

49 CFR 19.52 - Financial reporting.

Science.gov (United States)

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 19.52 Section 19.52... Requirements Reports and Records § 19.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

15 CFR 14.52 - Financial reporting.

Science.gov (United States)

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 14.52 Section 14... COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 14.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

32 CFR 33.41 - Financial reporting.

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 33.41 Section 33.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

FINANCIAL PERFORMANCE IN CREDIT INSTITUTION MANAGEMENT

OpenAIRE

IOV DANIELA RODICA

2014-01-01

Information concerning financial performance is one of the objectives of the annual financial statements of credit institutions. The main source containing this information is profit and loss statement. A correct and complete information can not be limited to this annual report. Understanding the concept of financial performance requires a holistic approach of the entity. An overview of information on financial performance will be achieved by coordinating information about the...

78 FR 47154 - Core Principles and Other Requirements for Swap Execution Facilities; Correction

Science.gov (United States)

2013-08-05

... COMMODITY FUTURES TRADING COMMISSION 17 CFR Part 37 RIN 3038-AD18 Core Principles and Other Requirements for Swap Execution Facilities; Correction AGENCY: Commodity Futures Trading Commission. ACTION... Principles [Corrected] 2. On page 33600, in the second column, under the heading Core Principle 3 of Section...

30 CFR 71.500 - Sanitary toilet facilities at surface work sites; installation requirements.

Science.gov (United States)

2010-07-01

... 30 Mineral Resources 1 2010-07-01 2010-07-01 false Sanitary toilet facilities at surface work sites; installation requirements. 71.500 Section 71.500 Mineral Resources MINE SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR COAL MINE SAFETY AND HEALTH MANDATORY HEALTH STANDARDS-SURFACE COAL MINES AND...

Reaching Sustainable Financial Health: Gender Differences in Risk-Taking Patterns of Financially Excluded People

Directory of Open Access Journals (Sweden)

Eunmi Kim

2018-04-01

Full Text Available Providing sufficient financial accessibility to low-income individuals is considered a way to decrease income inequality and could be a key factor in sustainable economic growth. To make the financial accessibility policy more effective, analyses of individuals’ understanding of financial risk within low-income groups need to be conducted. The current authors investigated individuals’ attitudes towards loan financial risk in terms of gender difference. Using South Korean survey data, we examined the relationship between gender and attitude towards loan financial risk with a regression analysis. We found that within a low-income group, males were more willing to pay higher interest rates than females. In addition, males’ willingness to pay high interest rates became stronger when their current financial costs were high. The results indicate that males are less careful with the risks that high interest rates can bring. Thus, the results imply that interventions, such as more substantial financial education, are required for males to make financial accessibility polices more effective.

Financial Accounting for the Defense Investigation Service

National Research Council Canada - National Science Library

1998-01-01

The audit was performed in support of our audits of the FYs 1996 and 1997 DoD-wide financial statements required by the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994...

78 FR 65151 - Modification of Financial Reporting Requirements for Non-Profit Organizations

Science.gov (United States)

2013-10-31

... CDFI Fund financial statements that have been reviewed by an independent certified public accountant in accordance with standards issued by the American Institute of Certified Public Accountants, no later than 180... financial statements that have been audited by an independent certified public accountant in accordance with...

45 CFR 602.41 - Financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 602.41 Section 602.41 Public... Requirements § 602.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

22 CFR 518.52 - Financial reporting.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Financial reporting. 518.52 Section 518.52... Requirements Reports and Records § 518.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

Magnetohydrodynamics (MHD) Engineering Test Facility (ETF) 200 MWe power plant. Design Requirements Document (DRD)

Science.gov (United States)

Rigo, H. S.; Bercaw, R. W.; Burkhart, J. A.; Mroz, T. S.; Bents, D. J.; Hatch, A. M.

1981-01-01

A description and the design requirements for the 200 MWe (nominal) net output MHD Engineering Test Facility (ETF) Conceptual Design, are presented. Performance requirements for the plant are identified and process conditions are indicated at interface stations between the major systems comprising the plant. Also included are the description, functions, interfaces and requirements for each of these major systems. The lastest information (1980-1981) from the MHD technology program are integrated with elements of a conventional steam electric power generating plant.

An overview of technical requirements on durable concrete production for near surface disposal facilities for radioactive wastes

International Nuclear Information System (INIS)

Tolentino, Evandro; Tello, Cledola Cassia Oliveira de

2013-01-01

Radioactive waste can be generated by a wide range of activities varying from activities in hospitals to nuclear power plants, to mines and mineral processing facilities. General public have devoted nowadays considerable attention to the subject of radioactive waste management due to heightened awareness of environmental protection. The preferred strategy for the management of all radioactive waste is to contain it and to isolate it from the accessible biosphere. The Federal Government of Brazil has announced the construction for the year of 2014 and operation for the year of 2016 of a near surface disposal facility for low and intermediate level radioactive waste. The objective of this paper is to provide an overview of technical requirements related to production of durable concrete to be used in near surface disposal facilities for radioactive waste concrete structures. These requirements have been considered by researchers dealing with ongoing designing effort of the Brazilian near surface disposal facility. (author)

Cost recovery of NGO primary health care facilities: a case study in Bangladesh

Directory of Open Access Journals (Sweden)

Alam Khurshid

2010-06-01

Full Text Available Abstract Background Little is known about the cost recovery of primary health care facilities in Bangladesh. This study estimated the cost recovery of a primary health care facility run by Building Resources Across Community (BRAC, a large NGO in Bangladesh, for the period of July 2004 - June 2005. This health facility is one of the seven upgraded BRAC facilities providing emergency obstetric care and is typical of the government and private primary health care facilities in Bangladesh. Given the current maternal and child mortality in Bangladesh and the challenges to addressing health-related Millennium Development Goal (MDG targets the financial sustainability of such facilities is crucial. Methods The study was designed as a case study covering a single facility. The methodology was based on the 'ingredient approach' using the allocation techniques by inpatient and outpatient services. Cost recovery of the facility was estimated from the provider's perspective. The value of capital items was annualized using 5% discount rate and its market price of 2004 (replacement value. Sensitivity analysis was done using 3% discount rate. Results The cost recovery ratio of the BRAC primary care facility was 59%, and if excluding all capital costs, it increased to 72%. Of the total costs, 32% was for personnel while drugs absorbed 18%. Capital items were17% of total costs while operational cost absorbed 12%. Three-quarters of the total cost was variable costs. Inpatient services contributed 74% of total revenue in exchange of 10% of total utilization. An average cost per patient was US$ 10 while it was US$ 67 for inpatient and US$ 4 for outpatient. Conclusion The cost recovery of this NGO primary care facility is important for increasing its financial sustainability and decreasing donor dependency, and achieving universal health coverage in a developing country setting. However, for improving the cost recovery of the health facility, it needs to increase

Functional High Performance Financial IT

DEFF Research Database (Denmark)

Berthold, Jost; Filinski, Andrzej; Henglein, Fritz

2011-01-01

at the University of Copenhagen that attacks this triple challenge of increased performance, transparency and productivity in the financial sector by a novel integration of financial mathematics, domain-specific language technology, parallel functional programming, and emerging massively parallel hardware. HIPERFIT......The world of finance faces the computational performance challenge of massively expanding data volumes, extreme response time requirements, and compute-intensive complex (risk) analyses. Simultaneously, new international regulatory rules require considerably more transparency and external...... auditability of financial institutions, including their software systems. To top it off, increased product variety and customisation necessitates shorter software development cycles and higher development productivity. In this paper, we report about HIPERFIT, a recently etablished strategic research center...

Use of a Graded Approach in the Application of the Management System Requirements for Facilities and Activities

International Nuclear Information System (INIS)

2014-06-01

IAEA Safety Standards Series No. GS-R-3, The Management System for Facilities and Activities, defines the requirements for establishing, implementing, assessing and continually improving a management system that integrates safety, health, environmental, security, quality and economical elements. It details the need to grade the application of the management system requirements to ensure that resources are deployed and appropriate controls are applied on the basis of the consideration of: the significance and complexity of each product or activity; the hazards and the magnitude of the potential impact (risks) associated with the safety, health, environmental, security, quality and economical elements of each product or activity; and the possible consequences if a product fails or an activity is carried out incorrectly. The grading of the application of the requirements detailed in IAEA Safety Standards Series No. GS-R-3 is especially essential when they are implemented in smaller facilities and activities. The grading is done to ensure that the management system for smaller facilities and activities are suitably tailored to the hazards and the magnitude of the potential impact of the facilities and activities. Detailed guidance on how the grading requirements of IAEA Safety Standards Series No. GS-R-3 can be met and how to ensure that grading is performed in a consistent manner can be found in IAEA Safety Standards Series No. GS-G-3.1, Application of the Management System for Facilities and Activities. In addition, it contains guidance on systematic grading methods which will reduce the likelihood and consequences of improper grading. This publication provides an overview of grading fundamentals, the grading process, the role of classification in the process and the typical controls that can be graded. It also provides practical guidance and examples of grading as required by IAEA Safety Standards Series No. GS-R-3 to develop and apply a method of grading

43 CFR 12.952 - Financial reporting.

Science.gov (United States)

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.952 Section 12.952... Requirements § 12.952 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

Financial Sector Assessment : Mongolia

OpenAIRE

World Bank

2012-01-01

Owing primarily to extensive investment in new mining projects, Mongolia's economy is on a path of very rapid long-term growth. While financial intermediation in Mongolia has been growing fast, access to finance remains a critical constraint for enterprises, and especially for Small and Medium Enterprises (SMEs). Improving access to financial services will require strengthening the legal a...

Financing CHP Projects at Wastewater Treatment Facilities with Clean Water State Revolving Funds

Science.gov (United States)

This factsheet provides information about CHP at wastewater treatment facilities, including applications, financial challenges, and financial opportunities, such as the Clean Water State Revolving Fund.

Changes in the relationship between nursing home financial performance and quality of care under public reporting.

Science.gov (United States)

Park, Jeongyoung; Werner, Rachel M

2011-07-01

The relationship between financial performance and quality of care in nursing homes is not well defined and prior work has been mixed. The recent focus on improving the quality of nursing homes through market-based incentives such as public reporting may have changed this relationship, as public reporting provides nursing homes with increased incentives to engage in quality-based competition. If quality improvement activities require substantial production costs, nursing home profitability may become a more important predictor of quality under public reporting. This study explores the relationship between financial performance and quality of care and test whether this relationship changes under public reporting. Using a 10-year (fiscal years 1997-2006) panel data set of 9444 skilled nursing facilities in the US, this study employs a facility fixed-effects with and without instrumental variables approach to test the effect of finances on quality improvement and correct for potential endogeneity. The results show that better financial performance, as reflected by the 1-year lagged total profit margin, is modestly associated with higher quality but only after public reporting is initiated. These findings have important policy implications as federal and state governments use market-based incentives to increase demand for high-quality care and induce providers to compete based on quality. Copyright © 2010 John Wiley & Sons, Ltd.

Quality assurance requirements for control of procurement items and services for nuclear fuel reprocessing facilities

International Nuclear Information System (INIS)

Anon.

1979-01-01

Requirements and guidelines are provided for the control of activities to be exercised during procurement of items and services which affect the quality of nuclear facilities. These requirements and guidelines apply to procurement activities for items and services such as designing, purchasing, fabricating, handling, shipping, storing, cleaning, constructing, erecting, installing, inspecting, texting, maintaining and modifying

Financial and operational ratios for bond-insured hospitals.

Science.gov (United States)

McCue, Michael J; McCluer, R Forrest

2008-01-01

Few, if any, researchers have analyzed the performance indicators of companies that offer bond insurance to hospitals and healthcare systems. The authors of this study analyzed the key financial and operational indicators of independent hospitals and hospitals within large multihospital systems that are insured by the 5 major bond insurance companies. The authors examined 87 insured bond issues; the results of this study show that some insurers cover healthcare facilities that have strong operational traits and others focus on financial factors.

45 CFR 98.65 - Audits and financial reporting.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audits and financial reporting. 98.65 Section 98... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... independent standards. (g) The Secretary shall require financial reports as necessary. ...

7 CFR 3015.82 - Financial status report.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial status report. 3015.82 Section 3015.82 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.82...

17 CFR 210.12-04 - Condensed financial information of registrant.

Science.gov (United States)

2010-04-01

... and for the same periods for which audited consolidated financial statements are required. The... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... with complete financial statements may be omitted with the exception of disclosures regarding material...

Can a return to Glass-Steagall provide financial stability in the US financial system?

Directory of Open Access Journals (Sweden)

Jan Kregel

2010-01-01

Full Text Available In the immediate aftermath of the current financial crisis in the United States the response has been to resolve small and medium size banks, while large banks experiencing financial trouble have been given both direct and indirect government support. This, however, has resulted in a number of larger banks absorbing smaller ones, creating an even smaller number of even larger banks that dominate the financial system. This article deals first with a comparison of the problems created by “too big to fail†financial institutions. The second section deals with the possible restoration of Glass-Steagall type legislation as a means of restoring single-function financial institutions. It concludes that alternatives to separation of functions will have to be found to deal with multifunction financial institutions since most lending activity requires securities markets activities.

76 FR 64264 - Authority to Require Supervision and Regulation of Certain Nonbank Financial Companies

Science.gov (United States)

2011-10-18

... emerging threats to the stability of the United States financial system.'' In the recent financial crisis... commenters suggested that the Council should assess whether failure of a nonbank financial company would... companies, private equity firms, and hedge funds, these companies may pose risks that are not well-measured...

Impact of a function-based payment model on the financial performance of acute inpatient medical rehabilitation providers: a simulation analysis.

Science.gov (United States)

Sutton, J P; DeJong, G; Song, H; Wilkerson, D

1997-12-01

To operationalize research findings about a medical rehabilitation classification and payment model by building a prototype of a prospective payment system, and to determine whether this prototype model promotes payment equity. This latter objective is accomplished by identifying whether any facility or payment model characteristics are systematically associated with financial performance. This study was conducted in two phases. In Phase 1 the components of a diagnosis-related group (DRG)-like payment system, including a base rate, function-related group (FRG) weights, and adjusters, were identified and estimated using hospital cost functions. Phase 2 consisted of a simulation analysis in which each facility's financial performance was modeled, based on its 1990-1991 case mix. A multivariate regression equation was conducted to assess the extent to which characteristics of 42 rehabilitation facilities contribute toward determining financial performance under the present Medicare payment system as well as under the hypothetical model developed. Phase 1 (model development) included 61 rehabilitation hospitals. Approximately 59% were rehabilitation units within a general hospital and 48% were teaching facilities. The number of rehabilitation beds averaged 52. Phase 2 of the stimulation analysis included 42 rehabilitation facilities, subscribers to UDS in 1990-1991. Of these, 69% were rehabilitation units and 52% were teaching facilities. The number of rehabilitation beds averaged 48. Financial performance, as measured by the ratio of reimbursement to average costs. Case-mix index is the primary determinant of financial performance under the present Medicare payment system. None of the facility characteristics included in this analysis were associated with financial performance under the hypothetical FRG payment model. The most notable impact of an FRG-based payment model would be to create a stronger link between resource intensity and level of reimbursement

40 CFR 267.143 - Financial assurance for closure.

Science.gov (United States)

2010-07-01

...), utilizing the certificate of insurance for closure specified at 40 CFR 264.151(e). (f) Corporate financial... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Financial assurance for closure. 267... PERMIT Financial Requirements § 267.143 Financial assurance for closure. The owner or operator must...

SEISMIC DESIGN REQUIREMENTS SELECTION METHODOLOGY FOR THE SLUDGE TREATMENT and M-91 SOLID WASTE PROCESSING FACILITIES PROJECTS

International Nuclear Information System (INIS)

RYAN GW

2008-01-01

In complying with direction from the U.S. Department of Energy (DOE), Richland Operations Office (RL) (07-KBC-0055, 'Direction Associated with Implementation of DOE-STD-1189 for the Sludge Treatment Project,' and 08-SED-0063, 'RL Action on the Safety Design Strategy (SDS) for Obtaining Additional Solid Waste Processing Capabilities (M-91 Project) and Use of Draft DOE-STD-I 189-YR'), it has been determined that the seismic design requirements currently in the Project Hanford Management Contract (PHMC) will be modified by DOE-STD-1189, Integration of Safety into the Design Process (March 2007 draft), for these two key PHMC projects. Seismic design requirements for other PHMC facilities and projects will remain unchanged. Considering the current early Critical Decision (CD) phases of both the Sludge Treatment Project (STP) and the Solid Waste Processing Facilities (M-91) Project and a strong intent to avoid potentially costly re-work of both engineering and nuclear safety analyses, this document describes how Fluor Hanford, Inc. (FH) will maintain compliance with the PHMC by considering both the current seismic standards referenced by DOE 0 420.1 B, Facility Safety, and draft DOE-STD-1189 (i.e., ASCE/SEI 43-05, Seismic Design Criteria for Structures, Systems, and Components in Nuclear Facilities, and ANSI ANS 2.26-2004, Categorization of Nuclear Facility Structures, Systems and Components for Seismic Design, as modified by draft DOE-STD-1189) to choose the criteria that will result in the most conservative seismic design categorization and engineering design. Following the process described in this document will result in a conservative seismic design categorization and design products. This approach is expected to resolve discrepancies between the existing and new requirements and reduce the risk that project designs and analyses will require revision when the draft DOE-STD-1189 is finalized

40 CFR 63.11088 - What requirements must I meet for gasoline loading racks if my facility is a bulk gasoline...

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 14 2010-07-01 2010-07-01 false What requirements must I meet for gasoline loading racks if my facility is a bulk gasoline terminal, pipeline breakout station, or pipeline... § 63.11088 What requirements must I meet for gasoline loading racks if my facility is a bulk gasoline...

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

Science.gov (United States)

2010-04-01

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

14 CFR 152.303 - Financial management system.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Financial management system. 152.303... (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.303 Financial management system. Each sponsor or planning agency shall establish and maintain a financial management system that...

12 CFR 7.1021 - National bank participation in financial literacy programs.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false National bank participation in financial literacy programs. 7.1021 Section 7.1021 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE... at a facility used by, a school. The school premises or facility will not be considered a branch of...

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

Directory of Open Access Journals (Sweden)

Frank Doussy

2014-10-01

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

STOCKHOLDING AND FINANCIAL LITERACY IN THE FRENCH POPULATION

OpenAIRE

Arrondel, Luc; Debbich, Majdi; Savignac, Frédérique

2012-01-01

This paper investigates the link between financial literacy and stock market participation. We provide an assessment of the level of financial literacy in the French population using standard and original measures. Based on eight questions asked to individuals to assess their level of financial literacy, we construct two indices: basic financial requirements and financial culture. Regression results reveal strong impact of financial culture on the probability to hold stocks and weaker i...

Requirements and impacts of the Federal Facility Compliance Act on the Department of Energy

Energy Technology Data Exchange (ETDEWEB)

Chang, L.; Tripp, S.C. [Dept. of Energy, Washington, DC (United States). Office of Environmental Restoration and Waste Management

1993-03-01

The Federal Facilities Compliance Act (FFCA, the Act) was signed into law on October 6, 1992, primarily as a means of waiving sovereign immunity for federal facilities with respect to requirements under the Resource Conservation and Recovery Act. DOE`s implementation of the FFCA will have significant effects on current and future DOE waste management operations. DOE will need to rethink its strategy in the area of future compliance agreements to ensure commitments and deliverables are made consistent throughout the different DOE facilities. Several types of agreements that address mixed waste land disposal restriction (LDR) compliance have already been signed by both DOE and the regulators. These agreements are in place at the Hanford Reservation, the Savannah River Site, the Oak Ridge Reservation (Oak Ridge National Laboratory, K-25, Y-12), and the Paducah Gaseous Diffusion Plant. The Rocky Flats Agreement is now being renegotiated. Los Alamos National Laboratory, Sandia/Albuquerque National Laboratory, Lawrence Livermore National Laboratory, and Idaho National Engineering Laboratory agreements are in progress. Major components of the FFCA include provisions on: sovereign immunity waiver; cost reimbursements; mixed waste requirements, including inventory reports on mixed waste and treatment capacity and technologies; and plans for the development of treatment capacities and technologies. Each of these components is discussed within this paper.

Process evaluation of the RaDIANT community study: a dialysis facility-level intervention to increase referral for kidney transplantation.

Science.gov (United States)

Hamoda, Reem E; Gander, Jennifer C; McPherson, Laura J; Arriola, Kimberly J; Cobb, Loren; Pastan, Stephen O; Plantinga, Laura; Browne, Teri; Hartmann, Erica; Mulloy, Laura; Zayas, Carlos; Krisher, Jenna; Patzer, Rachel E

2018-01-15

The Reducing Disparities in Access to kidNey Transplantation Community Study (RaDIANT) was an End-Stage Renal Disease (ESRD) Network 6-developed, dialysis facility-level randomized trial testing the effectiveness of a 1-year multicomponent education and quality improvement intervention in increasing referral for kidney transplant evaluation among selected Georgia dialysis facilities. To assess implementation of the RaDIANT intervention, we conducted a process evaluation at the conclusion of the intervention period (January-December 2014). We administered a 20-item survey to the staff involved with transplant education in 67 dialysis facilities randomized to participate in intervention activities. Survey items assessed facility participation in the intervention (fidelity and reach), helpfulness and willingness to continue intervention activities (sustainability), suggestions for improving intervention components (sustainability), and factors that may have influenced participation and study outcomes (context). We defined high fidelity to the intervention as completing 11 or more activities, and high participation in an activity as having at least 75% participation across intervention facilities. Staff from 65 of the 67 dialysis facilities completed the questionnaire, and more than half (50.8%) reported high adherence (fidelity) to RaDIANT intervention requirements. Nearly two-thirds (63.1%) of facilities reported that RaDIANT intervention activities were helpful or very helpful, with 90.8% of facilities willing to continue at least one intervention component beyond the study period. Intervention components with high participation emphasized staff and patient-level education, including in-service staff orientations, patient and family education programs, and patient educational materials. Suggested improvements for intervention activities emphasized addressing financial barriers to transplantation, with financial education materials perceived as most helpful among Ra

Requirements for facilities and measurement techniques to support CFD development for hypersonic aircraft

Science.gov (United States)

Sellers, William L., III; Dwoyer, Douglas L.

1992-01-01

The design of a hypersonic aircraft poses unique challenges to the engineering community. Problems with duplicating flight conditions in ground based facilities have made performance predictions risky. Computational fluid dynamics (CFD) has been proposed as an additional means of providing design data. At the present time, CFD codes are being validated based on sparse experimental data and then used to predict performance at flight conditions with generally unknown levels of uncertainty. This paper will discuss the facility and measurement techniques that are required to support CFD development for the design of hypersonic aircraft. Illustrations are given of recent success in combining experimental and direct numerical simulation in CFD model development and validation for hypersonic perfect gas flows.

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...

TU-G-BRCD-01: Will the High Cost of Proton Therapy Facilities Limit the Availability of Proton Therapy Treatment?

Science.gov (United States)

Maughan, R

2012-06-01

The potential dose distribution advantages associated with proton therapy, and particularly with pencil beam scanning (PBS) techniques, have lead to considerable interest in this modality in recent years. However, the large capital expenditure necessary for such a project requires careful financial consideration and business planning. The complexity of the beam delivery systems impacts the capital expenditure and the PBS only systems presently being advocated can reduce these costs. Also several manufacturers are considering "one-room" facilities as less expensive alternatives to multi-room facilities. This presentation includes a brief introduction to beam delivery options (passive scattering, uniform and modulated scanning) and some of the new technologies proposed for providing less expensive proton therapy systems. Based on current experience, data on proton therapy center start-up costs, running costs and the financial challenges associated with making this highly conformal therapy more widely available will be discussed. Issues associated with proton therapy implementation that are key to project success include strong project management, vendor cooperation and collaboration, staff recruitment and training. Time management during facility start up is a major concern, particularly in multi-room systems, where time must be shared between continuing vendor system validation, verification and acceptance testing, and user commissioning and patient treatments. The challenges associated with facility operation during this period and beyond are discussed, focusing on how standardization of process, downtime and smart scheduling can influence operational efficiency. 1. To understand the available choices for proton therapy facilities, the different beam delivery systems and the financial implications associated with these choices. 2. To understand the key elements necessary for successfully implementing a proton therapy program. 3. To understand the challenges

39 CFR 10.4 - Financial disclosure reports.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial disclosure reports. 10.4 Section 10.4... CONDUCT FOR POSTAL SERVICE GOVERNORS (ARTICLE X) § 10.4 Financial disclosure reports. (a) Requirement of submission of reports. At the time of their nomination, Governors complete a financial disclosure report...

39 CFR 3050.40 - Additional financial reporting.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Additional financial reporting. 3050.40 Section... financial reporting. (a) In general. The Postal Service shall file with the Commission: (1) Within 40 days...), beginning with the annual report for fiscal year 2010. (c) Financial reporting. The reports required by...

Financial Reporting Through IFRS

OpenAIRE

Doina Maria Tilea; Vasile Bleotu; Alexandra Ana Maria Serban

2013-01-01

Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set of highly qualitative global accounting standards, requires transparent and comparable information of general purpose financial statements.

Financial Audit: IRS's Fiscal Years 2001 and 2000 Financial Statements

National Research Council Canada - National Science Library

2002-01-01

...) as of and for the fiscal years ending September 30, 2001, and 2000. Our audits were required by the Chief Financial Officers Act of 1990, as expanded by the Government Management Reform Act of 1994...

Financial history and financial economics

OpenAIRE

Turner, John D.

2014-01-01

This essay looks at the bidirectional relationship between financial history and financial economics. It begins by giving a brief history of financial economics by outlining the main topics of interest to financial economists. It then documents and explains the increasing influence of financial economics upon financial history, and warns of the dangers of applying financial economics unthinkingly to the study of financial history. The essay proceeds to highlight the many insights that financi...

28 CFR 70.21 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Standards for financial management..., HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.21 Standards for financial management systems. (a) Recipients must relate financial data to...

29 CFR 408.5 - Annual financial report.

Science.gov (United States)

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Annual financial report. 408.5 Section 408.5 Labor... STANDARDS LABOR ORGANIZATION TRUSTEESHIP REPORTS § 408.5 Annual financial report. During the continuance of... organization the annual financial report and any Form T-1 reports required by part 403 of this chapter, signed...

Financial Literacy and Retirement Planning in Australia

Directory of Open Access Journals (Sweden)

Julie R. Agnew

2013-07-01

Full Text Available Financial literacy and numeracy are closely tied. Furthermore, financial literacy has been shown to relate to important financial behaviors. This study examines the relationship between financial literacy and retirement planning using a measure that includes questions requiring numeracy. We implement a customized survey to a representative sample of 1,024 Australians. Overall, we find aggregate levels of financial literacy similar to comparable countries with the young, least educated, those not employed, and those not in the labor force most at risk. Our financial literacy measure is positively related to retirement planning in our sample.

Managerial Ownership in Nursing Homes: Staffing, Quality, and Financial Performance.

Science.gov (United States)

Huang, Sean Shenghsiu; Bowblis, John R

2017-06-20

Ownership of nursing homes (NHs) has primarily focused broadly on differences between for-profit (FP), nonprofit (NFP), and government-operated facilities. Yet, among FPs, the understanding of detailed ownership structures at individual NHs is rather limited. Particularly, NH administrators may hold significant equity interests in their facilities, leading to heterogeneous financial incentives and NH outcomes. Through the principal-agent theory, this article studies how managerial ownership of individual facilities affects NH outcomes. We use a unique panel dataset of Ohio NHs (2005-2010) to empirically examine the relationship between managerial equity ownership and NH staffing, quality, and financial performance. We identify facility administrators as owner-managers if they have more than 5% of the equity stakes or are relatives of the owners. The statistical analysis is based on the pooled ordinary least squares and NH-fixed effect models. We find that owner-managed NHs are associated with higher nursing staff levels compared to other FP NHs. Surprisingly, despite higher staffing levels, owner-managed NHs are not associated with better quality and we find no statistically significant difference in financial performance between owner-managed and nonowner-managed FP NHs. Our results do not support the principal-agent model and we offer alternative explanations for future research. Our findings provide empirical evidence that NH ownership structures are more nuanced than simply broadly categorizing facilities as FP or NFP, and our results do not fully align with the standard principal-agent model. The role of managerial ownership should be considered in future NH research and policy discussions. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

14 CFR 145.103 - Housing and facilities requirements.

Science.gov (United States)

2010-01-01

... TRANSPORTATION (CONTINUED) SCHOOLS AND OTHER CERTIFICATED AGENCIES REPAIR STATIONS Housing, Facilities, Equipment... provide— (1) Housing for the facilities, equipment, materials, and personnel consistent with its ratings...) Sufficient work space and areas for the proper segregation and protection of articles during all maintenance...

34 CFR 74.21 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Standards for financial management systems. 74.21... Requirements Financial and Program Management § 74.21 Standards for financial management systems. (a... practical. (b) Recipients' financial management systems shall provide for the following: (1) Accurate...

32 CFR 34.11 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Standards for financial management systems. 34... ORGANIZATIONS Post-award Requirements Financial and Program Management § 34.11 Standards for financial management systems. (a) Recipients shall be allowed and encouraged to use existing financial management...

29 CFR 1470.20 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Standards for financial management systems. 1470.20 Section... Post-Award Requirements Financial Administration § 1470.20 Standards for financial management systems... the restrictions and prohibitions of applicable statutes. (b) The financial management systems of...

7 CFR 3019.21 - Standards for financial management systems.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Standards for financial management systems. 3019.21... Requirements Financial and Program Management § 3019.21 Standards for financial management systems. (a) Federal... cost information whenever practical. (b) Recipients' financial management systems shall provide for the...

The actual challenges of financial literacy

Directory of Open Access Journals (Sweden)

Mitchell Jan W.

2016-01-01

Full Text Available In our always-evolving world, financial literacy and inclusion are crucial in the development of sustainable welfare and a more transparent and fairer society. We cannot forget that the subprime mortgage crisis of 2008 that has continued across the world to this day has financial illiteracy as one of the most aggravating factors. The main challenge for many consumers worldwide is that the requirements of adequate financial literacy skills have been steadily increasing over time. Individuals have to take a wide range of financial decisions and unfortunately, they sometimes overlook or simply do not know the risk attached with the decisions they are making until it is too late. The main challenges for financial literacy at the micro-level, meso-level, and macro-level are over deference to the financial industry, lack of financial knowledge, overconfidence about financial knowledge, lack of government initiatives, frameworks and regulations, lack of life-cycle planning and interesting and fascinating ways to teach financial literacy skills.

Financial sector taxation: Financial activities tax or financial transaction tax?

Directory of Open Access Journals (Sweden)

Danuše Nerudová

2011-01-01

Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

An economic and financial exploratory

OpenAIRE

Cincotti, S.; Sornette, D.; Treleaven, P.; Battiston, S.; Caldarelli, G.; Hommes, C.; Kirman, A.

2012-01-01

This paper describes the vision of a European Exploratory for economics and finance using an interdisciplinary consortium of economists, natural scientists, computer scientists and engineers, who will combine their expertise to address the enormous challenges of the 21st century. This Academic Public facility is intended for economic modelling, investigating all aspects of risk and stability, improving financial technology, and evaluating proposed regulatory and taxation changes. The European...

Facility effluent monitoring plan for the plutonium-uranium extraction facility

International Nuclear Information System (INIS)

Nickels, J.M.; Geiger, J.L.

1992-11-01

A facility effluent monitoring plan is required by the US Department of Energy in DOE Order 5400.1 for any operations that involve hazardous materials and radioactive substances that could impact employee or public safety or the environment. A facility effluent monitoring plan determination was performed during Calendar Year 1991 and the evaluation requires the need for a facility effluent monitoring plan. This document is prepared using the specific guidelines identified. in. A Guide for Preparing Hanford Site Facility Effluent Monitoring Plans, WHC-EP-0438. This facility effluent monitoring plan assesses effluent monitoring systems and evaluates whether they are adequate to ensure the public health and safety as specified in applicable federal, state, and local requirements

24 CFR 5.801 - Uniform financial reporting standards.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Uniform financial reporting... and Urban Development GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS Uniform Financial Reporting Standards § 5.801 Uniform financial reporting standards. (a) Applicability. This subpart H implements uniform...

78 FR 64883 - Filing Financial and Other Reports

Science.gov (United States)

2013-10-30

... paragraph (a) introductory text to read as follows: Sec. 741.6 Financial and statistical and other reports..., statistical, and other reports and credit union profiles by requiring all federally insured credit unions.... Section 741.6(a) of NCUA's regulations requires FICUs to file financial, statistical, and other reports...

Fundamental Dimensions of Financial Condition in the Federal Government

National Research Council Canada - National Science Library

Murphy, Mark

2001-01-01

.... The Chief Financial Officers (CFO) Act of 1990 and subsequent legislation significantly changed this pattern by requiring the 24 largest government agencies to reorganize their financial staffs and establish Chief Financial Officers...

Financial Reform and Financial Development in Nigeria: A ...

African Journals Online (AJOL)

User

2011-05-20

May 20, 2011 ... An International Multi-Disciplinary Journal, Ethiopia. Vol. 5 (3), Serial No. ... reform in Nigeria on some financial sector and real sector variables. The ... quantitative restrictions on lending, high reserve requirement as the causes of negative and ... graphical analysis of the outcome of the two era. In section ...

22 CFR 226.21 - Standards for financial management systems.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Standards for financial management systems. 226... AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.21 Standards for financial management systems. (a) Recipients shall relate financial data to...

14 CFR 1260.121 - Standards for financial management systems.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Standards for financial management systems... Requirements § 1260.121 Standards for financial management systems. (a) Recipients shall relate financial data...) Recipients' financial management systems shall provide for the following. (1) Accurate, current and complete...

29 CFR 95.21 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Standards for financial management systems. 95.21 Section 95... Requirements Financial and Program Management § 95.21 Standards for financial management systems. (a... practical. (b) Recipients' financial management systems shall provide for the following: (1) Accurate...

Selection criteria and requirements for floors in nuclear facilities

International Nuclear Information System (INIS)

Kunze, S.

1988-01-01

As a surface protection of floors in nuclear facilities coatings, rubber and PVC coverings, respectively, are normally used, whereas stoneware tiles are still provided in rare cases only. All floor materials must be well decontaminable according to the German standard DIN 25415, Part 1. The general requirement is that low-porous, smooth products with little filler content, made of chemically resistant material, are very well decontaminable. Further investigations will be necessary for heavily loaded floor coatings. They include above all examinations for decontaminability after radiation and for wear and resistance to chemicals. These requirements have been compiled in DIN 55991. The examination of about 212 industrial products has revealed that the decontaminability of covering materials is frequently poor. Investigations have shown that the decontaminability is always deteriorated by additions of hygroscopic fillers. Additions of non-hygroscopic fillers and pigments may result in an excellent to poor decontaminability. The pore-free bonding of the covering materials by welding or jointing is of great importance with respect to the decontaminability of these floors. Care should be taken that the jointing compounds are as well decontaminable as the rubber coverings and stonewares. (orig.) [de

Facility effluent monitoring plan for the fast flux test facility

International Nuclear Information System (INIS)

Nickels, J.M.; Dahl, N.R.

1992-11-01

A facility effluent monitoring plan is required by the US Department of Energy in US Department of Energy Order 5400.1 for any operations that involve hazardous materials and radioactive substances that could affect employee or public safety or the environment. A Facility Effluent Monitoring Plan determination was performed during calendar year 1991 and the evaluation requires the need for a facility effluent monitoring plan. This facility effluent monitoring plan assesses effluent monitoring systems and evaluates whether they are adequate to ensure the public health and safety as specified in applicable federal, state, and local requirements

Isotopic dilution requirements for 233U criticality safety in processing and disposal facilities

International Nuclear Information System (INIS)

Elam, K.R.; Forsberg, C.W.; Hopper, C.M.; Wright, R.Q.

1997-11-01

The disposal of excess 233 U as waste is being considered. Because 233 U is a fissile material, one of the key requirements for processing 233 U to a final waste form and disposing of it is to avoid nuclear criticality. For many processing and disposal options, isotopic dilution is the most feasible and preferred option to avoid nuclear criticality. Isotopic dilution is dilution of fissile 233 U with nonfissile 238 U. The use of isotopic dilution removes any need to control nuclear criticality in process or disposal facilities through geometry or chemical composition. Isotopic dilution allows the use of existing waste management facilities, that are not designed for significant quantities of fissile materials, to be used for processing and disposing of 233 U. The amount of isotopic dilution required to reduce criticality concerns to reasonable levels was determined in this study to be ∼ 0.66 wt% 233 U. The numerical calculations used to define this limit consisted of a homogeneous system of silicon dioxide (SiO 2 ), water (H 2 O), 233 U, and depleted uranium (DU) in which the ratio of each component was varied to determine the conditions of maximum nuclear reactivity. About 188 parts of DU (0.2 wt% 235 U) are required to dilute 1 part of 233 U to this limit in a water-moderated system with no SiO 2 present. Thus, for the US inventory of 233 U, several hundred metric tons of DU would be required for isotopic dilution

Financialization and financial profit

Directory of Open Access Journals (Sweden)

Arturo Guillén

2014-09-01

Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

OpenAIRE

Aida Nahar; Subadriyah Subadriyah; Ali Sofwan

2018-01-01

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order...

Procedures for economic distribution of radionuclides in research facilities

International Nuclear Information System (INIS)

Perry, N.A.

1979-01-01

A radionuclide accountability system for use in a research facility is described. It can be operated manually or adapted for computer use. All radionuclides are ordered, received, distributed and paid for by the Radiological Control Office who keep complete records of date of order, receipt, calibration use, transfer and/or disposal. Wipe leak tests, specific activity and lot number are also recorded. The procedure provides centralized total accountability records, including financial records, of all radionuclide orders, and the economic advantages of combined purchasing. The use of this system in two medical facilities has resulted in considerable financial savings in the first year of operation. (author)

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...

76 FR 9870 - Financial Management Policies-Interest Rate Risk

Science.gov (United States)

2011-02-22

... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Financial Management Policies--Interest... concerning the following information collection. Title of Proposal: Financial Management Policies--Interest... collection requirement described below to the Office of Management and Budget (OMB) for review, as required...

Safeguards Guidance for Designers of Commercial Nuclear Facilities – International Safeguards Requirements for Uranium Enrichment Plants

Energy Technology Data Exchange (ETDEWEB)

Philip Casey Durst; Scott DeMuth; Brent McGinnis; Michael Whitaker; James Morgan

2010-04-01

For the past two years, the United States National Nuclear Security Administration, Office of International Regimes and Agreements (NA-243), has sponsored the Safeguards-by-Design Project, through which it is hoped new nuclear facilities will be designed and constructed worldwide more amenable to nuclear safeguards. In the course of this project it was recognized that commercial designer/builders of nuclear facilities are not always aware of, or understand, the relevant domestic and international safeguards requirements, especially the latter as implemented by the International Atomic Energy Agency (IAEA). To help commercial designer/builders better understand these requirements, a report was prepared by the Safeguards-by-Design Project Team that articulated and interpreted the international nuclear safeguards requirements for the initial case of uranium enrichment plants. The following paper summarizes the subject report, the specific requirements, where they originate, and the implications for design and construction. It also briefly summarizes the established best design and operating practices that designer/builder/operators have implemented for currently meeting these requirements. In preparing the subject report, it is recognized that the best practices are continually evolving as the designer/builder/operators and IAEA consider even more effective and efficient means for meeting the safeguards requirements and objectives.

Opinion on the new financial products issued by financial institutions - structured products

Directory of Open Access Journals (Sweden)

Baranga Laurentiu Paul

2017-07-01

Full Text Available Structured products are financial instruments issued by a financial institution where the amount claimed by the investor from the issuer depends on the variation of the price of the underlying instrument based on which the certificate is issued, namely: individual shares, share costs, stock indexes, currencies, commodities or combinations of these according to the prospectus. These products appeared with the development and diversification of financial services during the recent years, as well as due to the emergence of liquidity suppliers of international importance. The liquidity providers have developed on their own platforms a new range of derivatives which are different from the classical derivatives. These new derivatives, similar to contracts for difference (CFDs, have given to other institutions the possibility of transferring their risk more easily, regardless of the nature or type of the underlying asset. Thus, the financial institutions issuing structured financial products have found in liquidity providers the possibility of developing the CFDs required for their risk transfer operations. The issuers of structured products do not accept new risky positions when they issue certificates because they neutralize them through suitable risk transfer operations. The issuing financial institutions structure certificates from a variety of financial assets and/or commodities in order to adjust them to the various risk profiles of investors both in terms of expected return and in terms of the response to risk. Thus, products are issued that quickly respond to the trends of the financial or commodity markets. Investors in structured financial products benefit from the economic effect of a derivative but are exposed to financial risks that are more complex and more difficult to understand and at the same time depend on the reliability and stability of the contractual relationships between various financial institutions.

Financial Reporting at the Washington Headquarters Services

National Research Council Canada - National Science Library

Lane, F

2001-01-01

.... We performed the audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD and other Government agencies to prepare...

Financial Analyst II - External Funds Management | IDRC ...

International Development Research Centre (IDRC) Digital Library (Canada)

The Financial Analyst position is essential for the administration and smooth ... Prepare monthly journal voucher to record the donor partnership revenue in ... of the business requirements for the development and enhancement of financial ...

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

Science.gov (United States)

2010-04-01

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

340 Facility compliance assessment

International Nuclear Information System (INIS)

English, S.L.

1993-10-01

This study provides an environmental compliance evaluation of the RLWS and the RPS systems of the 340 Facility. The emphasis of the evaluation centers on compliance with WAC requirements for hazardous and mixed waste facilities, federal regulations, and Westinghouse Hanford Company (WHC) requirements pertinent to the operation of the 340 Facility. The 340 Facility is not covered under either an interim status Part A permit or a RCRA Part B permit. The detailed discussion of compliance deficiencies are summarized in Section 2.0. This includes items of significance that require action to ensure facility compliance with WAC, federal regulations, and WHC requirements. Outstanding issues exist for radioactive airborne effluent sampling and monitoring, radioactive liquid effluent sampling and monitoring, non-radioactive liquid effluent sampling and monitoring, less than 90 day waste storage tanks, and requirements for a permitted facility

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...

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...

Financial Reporting Practices in Illinois Public Community Colleges.

Science.gov (United States)

Skeadas, Gus J.

A study was conducted to determine how well Illinois' 38 community college districts satisfied the needs of board members, creditors, investors, and tax payers for financial information. A list of 38 financial reporting requirements was developed from the requirements of the Illinois Community College Board (ICCB) and guidelines from the Audits of…

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...

22 CFR 226.52 - Financial reporting.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 226.52 Section 226.52 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Reports and Records § 226.52 Financial reporting. USAID...

17 CFR 210.11-03 - Presentation of financial forecast.

Science.gov (United States)

2010-04-01

... required by generally accepted accounting principles. Form and Content of Schedules general ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Presentation of financial... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

A Navy Escrow Account: Increasing Financial Flexibility

National Research Council Canada - National Science Library

Pritchard, Marcus

2003-01-01

.... To that end, transforming the current financial practices within the DoN/DoD is required. This paper addresses the proposed Navy escrow account, a mechanism for eliminating wasteful spending while maximizing all available financial resources...

43 CFR 12.60 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Standards for financial management systems... AUDIT REQUIREMENTS AND COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for... Standards for financial management systems. (a) A State must expand and account for grant funds in...

45 CFR 86.33 - Comparable facilities.

Science.gov (United States)

2010-10-01

... SEX IN EDUCATION PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Discrimination on the Basis of Sex in Education Programs or Activities Prohibited § 86.33 Comparable facilities. A recipient... the other sex. (Secs. 901, 902, Education Amendments of 1972, 86 Stat. 373, 374) ...

7 CFR 250.15 - Financial management.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial management. 250.15 Section 250.15 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF... Financial management. (a) Distribution charges. (1) Recipient agencies may be required to pay part or all of...

Financial Accountant | IDRC - International Development Research ...

International Development Research Centre (IDRC) Digital Library (Canada)

Internal Controls and Quality Assurance of Financial Information ... the end of the month, quarter and year accounting periods but that often requires ... To that effect, liaises with the Chief, External Fund Management to determine the ... Leads Corporate Accounting's testing program in liaison with the Financial Systems Unit ...

Safety requirements and safety experience of nuclear facilities in the Federal Republic of Germany

International Nuclear Information System (INIS)

Schnurer, H.L.

1977-01-01

Peaceful use of nuclear energy within the F.R.G. is rapidly growing. The Energy Programme of the Federal Government forecasts a capacity of up to 50.000 MW in 1985. Whereas most of this capacity will be of the LWR-Type, other activities are related to LMFBR - and HTGR - development, nuclear ships, and facilities of the nuclear fuel cycle. Safety of nuclear energy is the pacemaker for the realization of nuclear programmes and projects. Due to a very high population - and industrialisation density, safety has the priority before economical aspects. Safety requirements are therefore extremely stringent, which will be shown for the legal, the technical as well as for the organizational area. They apply for each nuclear facility, its site and the nuclear energy system as a whole. Regulatory procedures differ from many other countries, assigning executive power to state authorities, which are supervised by the Federal Government. Another particularity of the regulatory process is the large scope of involvement of independent experts within the licensing procedures. The developement of national safety requirements in different countries generates a necessity to collaborate and harmonize safety and radiation protection measures, at least for facilities in border areas, to adopt international standards and to assist nuclear developing countries. However, different nationally, regional or local situations might raise problems. Safety experience with nuclear facilities can be concluded from the positive construction and operation experience, including also a few accidents and incidents and the conclusions, which have been drawn for the respective factilities and others of similar design. Another tool for safety assessments will be risk analyses, which are under development by German experts. Final, a scope of future problems and developments shows, that safety of nuclear installations - which has reached a high performance - nevertheless imposes further tasks to be solved

Tax haven implications in financial crime

OpenAIRE

Daniela Iuliana Radu

2015-01-01

The term "tax haven" is often incorrectly used to describe a country because from this point of view, we should use the term "financial secrecy jurisdiction". A certain degree of financial and banking secrecy is characteristic of all states, almost all states requiring a certain level of protection for banking and commercial information. Banking and financial secrecy jurisdictions refuse, nearly always, to violate its own laws on banking secrecy, even when it could be a serious violation of t...

Facility effluent monitoring plan for 242-A evaporator facility

International Nuclear Information System (INIS)

Crummel, G.M.; Gustavson, R.D.

1995-02-01

A facility effluent monitoring plan is required by the U.S. Department of Energy in DOE Order 5400.1 for any operations that involve hazardous materials and radioactive substances that could affect employee or public safety or the environment. A facility effluent monitoring plan determination was performed during Calendar Year 1991 and the evaluation showed the need for a facility effluent monitoring plan. This document is prepared using the specific guidelines identified in A Guide for Preparing Hanford Site Facility Effluent Monitoring Plans, WHC-EP-0438-1. This facility effluent monitoring plan assesses effluent monitoring systems and evaluates whether they are adequate to ensure the public health and safety as specified in applicable federal, state, and local requirements. This facility effluent monitoring plan shall ensure long-range integrity of the effluent monitoring systems by requiring an update whenever a new process or operation introduces new hazardous materials or significant radioactive materials. This document must be reviewed annually even if there are no operational changes, and it must be updated, as a minimum, every three years

Academic Computing Facilities and Services in Higher Education--A Survey.

Science.gov (United States)

Warlick, Charles H.

1986-01-01

Presents statistics about academic computing facilities based on data collected over the past six years from 1,753 institutions in the United States, Canada, Mexico, and Puerto Rico for the "Directory of Computing Facilities in Higher Education." Organizational, functional, and financial characteristics are examined as well as types of…

31 CFR 546.409 - Credit extended and cards issued by U.S. financial institutions.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... SANCTIONS REGULATIONS Interpretations § 546.409 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

31 CFR 548.409 - Credit extended and cards issued by U.S. financial institutions.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... SANCTIONS REGULATIONS Interpretations § 548.409 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

31 CFR 542.409 - Credit extended and cards issued by U.S. financial institutions.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... SANCTIONS REGULATIONS Interpretations § 542.409 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

10 CFR 603.620 - Financial management standards for nonprofit participants.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for nonprofit participants... Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force... organization, expenditure-based TIA requirements for the financial management system of any nonprofit...

Fundamental dimensions of Financial condition in the federal government

OpenAIRE

Murphy, Mark S.

2001-01-01

Historically, financial reports of federal agencies focused on budgetary accounting, the reporting of obligations and expenditures of appropriated funds. The Chief Financial Officers (CFO) Act of 1990 and subsequent legislation significantly changed this pattern by requiring the 24 largest government agencies to reorganize their financial staffs and establish Chief Financial Officers to reform accounting procedures and reporting. To achieve the goals of the financial reform acts, it must be d...

ARTIFICIAL INTELLIGENCE APPLICATIONS IN THE FINANCIAL SECTOR

OpenAIRE

Adrian Cozgarea; Gabriel Cozgarea; Andrei Stanciu

2008-01-01

The present paper exposes some of artificial intelligence specific technologies regarding financial sector. Through non-deterministic solutions and simple algorithms, artificial intelligence could become a base alternative for solving financial problems which require complex mathematic calculations or complex optimization.

Facility effluent monitoring plan for 242-A Evaporator facility

International Nuclear Information System (INIS)

Crummel, G.M.; Gustavson, R.D.

1993-03-01

A facility effluent monitoring plan is required by the US Department of Energy in DOE Order 5400.1* for any operations that involve hazardous materials and radioactive substances that could affect employee or public safety or the environment. A facility effluent monitoring plan determination was performed during Calendar Year 1991 and the evaluation showed the need for a facility effluent monitoring plan. This document is prepared using the specific guidelines identified in A Guide for Preparing Hanford Site Facility effluent Monitoring Plans, WHC-EP-0438-1**. This facility effluent monitoring plan assesses effluent monitoring systems and evaluates whether they are adequate to ensure the public health and safety as specified in applicable federal, state, and local requirements

14 CFR 1260.152 - Financial reporting.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial reporting. 1260.152 Section 1260... Higher Education, Hospitals, and Other Non-Profit Organizations Reports and Records § 1260.152 Financial reporting. (a) When funds are advanced to recipients, each recipient is required to submit the SF 272...

38 CFR 49.52 - Financial reporting.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 49..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 49.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

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

Science.gov (United States)

2010-04-01

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

Nursing home facilities in Malaysia (premise, shared facilities & individual accommodation: Space requirement): A literature review

Science.gov (United States)

Nordin, Nik Muhammad Faris Bin Nik; Hasbollah, Hasif Rafidee bin; Ibrahim, Mohd Asrul Hery Bin; Marican, Nor Dalila bin; Halim, Muhd Hafzal bin Abdul; Rashid, Ahmad Faezi Bin Ab.; Yasin, Nurul Hafizah Binti Mohd

2017-10-01

The numbers of elderly in Malaysia are increased every year. The request towards elderly care services necessitated by the Nursing Home are in demand. However, Nursing Home in Malaysia is lack of standard of facilities in order to cater the care services for the elderly. This paper intends review the minimum standard facilities for the Nursing Homes in globally. The paper also offered insights in developing standard Nursing Home facilities in Malaysia.

Microsoft Dynamics GP 2013 financial management

CERN Document Server

Grieve, Ian

2013-01-01

A standard tutorial-based approach covering Microsoft Dynamics GP 2013 and its six financial modules. The book is intended to allow users to improve their system use and workflow by introducing new modules to assist in financial management.This book is for you if you're a Dynamics GP partner, or Dynamics GP user, primarily focused on delivering application optimizations. This book assumes that you have a working knowledge of Microsoft Dynamics GP and have an understanding of the requirements of financial management.

The Financial Audit of the Enterprise’s «Balance (Financial Status Report»: Organizational-Methodical Aspects and the Algorithmization Process

Directory of Open Access Journals (Sweden)

Nazarenko Inna М.

2017-04-01

Full Text Available The publication is aimed to provide scientific substantiation for the organizational-methodical aspects and the algorithmization of the financial audit process of the «Balance (financial status report». It has been proven that financial auditing through transformation has expanded the functional role of auditing. The author emphasizes that the financial audit of the «Balance (financial status report» should be directed to confirming the validity and consistency of showings in this form of financial reporting with the requirements of Ukrainian legislation, the internal regulations of the economic entities, and the expert assessment of the financial state. Financial auditing is also designed to diagnose solvency (financial sustainability, liquidity and business activity; to assess the threats of bankruptcy; to determine the worthiness and value of entrepreneur. An algorithm for financial auditing of the «Balance (financial status report» of enterprise has been developed, with organizational, research, and performance phases as constituent parts.

Gender, academic achievement, and ownership of ATM as predictors of accounting students’ financial literacy

Science.gov (United States)

Susanti; Hardini, H. T.

2018-01-01

This study examined the relationships between GPA, gender, and ownership of ATM on accounting students’ financial literacy (n = 184). Financial literacy was assessed using a paper-and-pencil objective (multiple choice) test measuring general knowledge of finance, income, money management savings, loans, and investment. Gender and GPA data were obtained from the university records. Regression analysis found that GPA and ownership of ATM were associated with financial literacy, but gender was not. Female students with an ownership of ATM and those with a high GPA were found to be superior to males. The implication of this research is that students are expected to increase their GPA and utilize financial facilities in the form of ownership ATM and other financial instruments so as to increase financial literacy. In addition, the need for financial literacy training from related parties to improve financial literacy for students who have low financial literacy.

Jordan Banks Financial Soundness Indicators

Directory of Open Access Journals (Sweden)

Imad Kutum

2015-09-01

Full Text Available The aim of this research paper is to examine the Jordanian banks using financial soundness indicators. This is to establish if Jordanian banks were affected because of the 2007/2008 financial crisis and determine the underlying reasons. The research paper was conducted on 25 banks in Jordan listed in the countries securities exchange. The research methodology used consisted of examining the banks financial records in order to derive four crucial Basel III ratio such as the capital adequacy ratio, the leverage ratio, the liquidity ratio and finally the Total Provisions (As % Of Non-Performing Loans %. The results revealed that out of the four hypotheses under examination Jordan Banks do not meet Basel financial Indicators for Capital Adequacy Ratio, Jordan Banks does not meet Basel financial Indicators for Liquidity Ratio , Jordan Banks do not meet Basel financial Indicators for Leverage Ratio and Jordan Banks do not meet Basel financial Indicators for Total Provisions (As % Of Non-Performing Loans ratio. Only one hypothesis was accepted based on the research outcomes. The rest of the hypothesis was rejected since the average trend line did not go below the Basel III required ratio level. The general outcome of the research revealed that Jordanian banks were not affected significantly by the financial crisis.

Access to major overseas research facilities

International Nuclear Information System (INIS)

Bolderman, J. W.

1997-01-01

This paper will describe four schemes which have been established to permit Australian researchers access to some of the most advanced overseas research facilities. These include, access to Major Research Facilities Program, the Australian National Beamline Facility at the Photon Factory, the Australian Synchrotron Research Program and the ISIS Agreement. The details of each of these programs is discussed and the statistics on the scientific output provided. All programs are managed on behalf of the Department of Industry, Science and Tourism by the Australian Nuclear Science and Technology Organisation. One hundred and thirteen senior scientists plus forty, one postgraduate, students were supported through these schemes during the 1996-1997 financial year

31 CFR 541.408 - Credit extended and cards issued by U.S. financial institutions.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U... ZIMBABWE SANCTIONS REGULATIONS Interpretations § 541.408 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

31 CFR 543.409 - Credit extended and cards issued by U.S. financial institutions.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Credit extended and cards issued by U...'IVOIRE SANCTIONS REGULATIONS Interpretations § 543.409 Credit extended and cards issued by U.S. financial..., charge cards, debit cards, or other credit facilities issued by a U.S. financial institution to a person...

40 CFR 30.52 - Financial reporting.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 30.52 Section 30..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 30.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

32 CFR 32.52 - Financial reporting.

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 32.52 Section 32.52..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 32.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

29 CFR 97.41 - Financial reporting.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 97.41 Section 97.41 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Reports, Records Retention, and Enforcement § 97.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of this section, grantees will...

Waste management system functional requirements for Interim Waste Management Facilities (IWMFs) and technology demonstrations, LLWDDD [Low-Level Disposal Development and Demonstration] Program

International Nuclear Information System (INIS)

1988-03-01

The purpose of this report is to build upon the preceding decisions and body of information to prepare draft system functional requirements for each classification of waste disposal currently proposed for Low-Level Waste Disposal Development Demonstration (LLWDDD) projects. Functional requirements identify specific information and data needs necessary to satisfy engineering design criteria/objectives for Interim Waste Management Facilities. This draft will suppor the alternatives evaluation process and will continue to evolve as strategy is implemented, regulatory limits are established, technical and economic uncertainties are resolved, and waste management plans are being implemented. This document will become the planning basis for the new generation of solid LLW management facilities on new sites on the Reservation. Eighteen (18) general system requirements are identified which are applicable to all four Low-Level Waste (LLW) disposal classifications. Each classification of LLW disposal is individually addressed with respect ot waste characteristics, site considerations, facility operations, facility closure/post-closure, intruder barriers, institutional control, and performance monitoring requirements. Three initial LLW disposal sites have been proposed as locations on the ORR for the first demonstrations

Enhancing nuclear safety. Annual report 2015. Financial report 2015

International Nuclear Information System (INIS)

Le Guludec, Dominique; Niel, Jean-Christophe; Mouton, Georges-Henri; Repussard, Jacques; Schuler, Matthieu; Marchal, Valerie; Albert, Marc-Gerard; Bigot, Marie-Pierre; Brisset, Yves; Bruna, Giovanni; Charron, Sylvie; Clavelle, Stephanie; Deschamps, Patrice; Delattre, Aleth; Demeillers, Didier; Laloi, Patrick; Lorthioir, Stephane; Monti, Pascale; Rollinger, Francois; Rouyer, Veronique; Tharaud, Christine; Jaunet, Camille; Pascal-Heuze, Charlotte

2016-01-01

After some introductory texts proposed by several IRSN head managers, and a brief presentation of some key data illustrating the activity, the annual report presents the main strategic orientations, notably in the field of knowledge management, and of information and communication. After some images illustrating the past year, activities are presented. They first deal with safety: safety of civil nuclear facilities, from decommissioning old reactors to designing those of the future, reactor ageing, severe accidents, fuel, criticality and neutronics, fire and containment, safety and radiation protection of defence-related facilities and activities, geological disposal of radioactive wastes. They secondly deal with security and non-proliferation (nuclear security, nuclear non-proliferation, chemical weapon ban), thirdly with radiation protection for human and environment health (environment monitoring, radionuclide transfer in the environment, radon and polluted sites, human exposure, radiation protection in the workplace, effects of chronic exposures, protection in health care), and fourthly with emergency and post-accident situations (emergency and post-accident preparedness and response). The next part of the activity report addresses issues related to efficiency: improved economic and financial management, property, computer security, quality and corporate social responsibility, human resources, organisation chart. The financial report proposes a management report, financial statements with an appendix to annual accounts, and an auditor's report

34 CFR 74.20 - Purpose of financial and program management.

Science.gov (United States)

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Purpose of financial and program management. 74.20... Requirements Financial and Program Management § 74.20 Purpose of financial and program management. Sections 74.21 through 74.28 prescribe standards for financial management systems, methods for making payments...

22 CFR 518.20 - Purpose of financial and program management.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Purpose of financial and program management. 518... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.20 Purpose of financial and program management. Sections 518.21 through 518.28 prescribe standards for financial management systems, methods for...

25 CFR 900.45 - What specific minimum requirements shall an Indian tribe or tribal organization's financial...

Science.gov (United States)

2010-04-01

.... (b) Accounting records. The financial management system shall maintain records sufficiently detailed... Principles for Educational Institutions.” (f) Source documentation. The financial management system shall... or tribal organization's financial management system contain to meet these standards? 900.45 Section...

49 CFR 19.21 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Standards for financial management systems. 19.21... ORGANIZATIONS Post-Award Requirements § 19.21 Standards for financial management systems. (a) Federal awarding... information whenever practical. (b) Recipients' financial management systems shall provide for the following...

24 CFR 84.21 - Standards for financial management systems.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Standards for financial management... and Program Management § 84.21 Standards for financial management systems. (a) HUD shall require.... (b) Recipients' financial management systems shall provide for the following: (1) Accurate, current...

43 CFR 12.921 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Standards for financial management systems... Organizations Post-Award Requirements § 12.921 Standards for financial management systems. (a) Federal awarding... information whenever practical. (b) Recipients' financial management systems shall provide for the following...

36 CFR 1210.21 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... Program Management § 1210.21 Standards for financial management systems. (a) The NHPRC shall require.... (b) Recipients' financial management systems shall provide for the following. (1) Accurate, current... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Standards for financial...

45 CFR 2541.200 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Standards for financial management systems. 2541... STATE AND LOCAL GOVERNMENTS Post-Award Requirements § 2541.200 Standards for financial management... violation of the restrictions and prohibitions of applicable statutes. (b) The financial management systems...

17 CFR 229.301 - (Item 301) Selected financial data.

Science.gov (United States)

2010-04-01

... subsidiaries consolidated. 4. If interim period financial statements are included, or are required to be... issuer shall disclose also the following information in all filings containing financial statements: A.... currency of the foreign currency in which the financial statements are denominated; B. A history of...

Financial compensation for radiotherapy-related adverse events in a judicial system where proof of medical negligence is not required

International Nuclear Information System (INIS)

Nyandoto, Paul; Muhonen, Timo; Hakala, Tapani; Dombrowski, Mitchell P.; Joensuu, Heikki

2001-01-01

Purpose: To examine the frequency of adverse events related to radiation therapy that lead to financial compensation in a judicial system that is not based on litigation in court but on statutory insurance where proof of medical negligence is not required for obtaining compensation. Methods and Materials: In Finland, an injured patient does not sue through the courts, but submits an insurance claim to the Patient Insurance Association. Proof of medical negligence is not required for obtaining compensation. We reviewed all filed claims associated with radiotherapy presented to the Patient Insurance Association from May 1987 to January 1999. During this time period, 1,732,000 patient visits to radiation therapy units were made, and the estimated number of radiotherapy treatments was 86,600. The data collected included descriptions of the adverse events, examination of the radiation therapy procedures followed, assessment of the causal relation of the event to radiotherapy by the therapists involved and by independent reviewers, and the sums used for compensation. Results: Only 102 patients (about 0.1%) had filed a claim for financial compensation, and in 18 (0.02%) cases the claim led to compensation. The mean national annual expenditure used for compensation was $35,200, and the sums paid in single cases ranged from $310 to $287,430 (median, $1,970). The expenditure used for compensating adverse radiation events was about $4 per treated patient, which is about 0.3% of all radiation therapy costs. Conclusions: The frequency of radiation therapy injuries that are financially compensated can remain low in an insurance-based judicial system where no litigation or attorneys are involved

Financial Resources of NGOs

Directory of Open Access Journals (Sweden)

Nicoleta Ciucescu

2012-12-01

Full Text Available Due to the low funding levels registered in recent years in the NGO sector in Romania, many NGOs have faced a number of difficulties, some of them have ceased to carry on business. Financial position of the governmental sector is poor, especially for large organizations that are strictly dependent on foreign funds. For the good functioning of NGOs activity, it is requiring a constant concern for finacial fundraising. The article aims to present the diversity of financial resources of NGOs.

Air Quality Facilities

Data.gov (United States)

Iowa State University GIS Support and Research Facility — Facilities with operating permits for Title V of the Federal Clean Air Act, as well as facilities required to submit an air emissions inventory, and other facilities...

IS FINANCIAL REPRESSION REALLY BAD?

Directory of Open Access Journals (Sweden)

Eun Young OH

2011-01-01

Full Text Available This paper examines the relationship between reserve requirements, interest rate taxes, and long-term growth. I present a model which shows that the government might repress the financial sector as this is the easy way of channelling resources to productive sectors. In this endogenous model, I employ the government input in the firm production function. The implications of the model are confirmed in that, an increase in reserve requirements and interest rate controls have two different reverse effects on growth - one is the negative effect on the financial sector. The other is a growth enhancing effect from the effective public spending on the real sectors.

VALUES OF THE EUROPEAN FINANCIAL SPACE

Directory of Open Access Journals (Sweden)

NICU DURET

2011-04-01

Full Text Available This paper aims to analyze the perspective of the European financial space which should allow the professional intermediaries – the credit establishments, the insurance companies or investment services, to propose their services to the entire community of customers. Actually, here are considered the traditional banking services, such as those that provide insurance, especially those relating to life insurance.The access to regulated markets, it takes place in the perspective of this financial space, especially after coming into circulation of Euro coin. It should be insight, that the access to these markets, often requires the using of intermediaries. We can not speak about the existence of the financial space, without the freedom of action of these professional intermediaries. Concerning the freedom of these services, we can say that they depend on the movement of capital, and the movement capital is engaged since the directive of May 11, 1966, and subsequently is required after the June 24, 1988 and was confirmed by the Maastricht Treaty. Thus, we can discuss about the liberty of movement of capital, through angle the coordination of national legislation in matters of banks, the insurance and the investment services through a significant number of directives adopted. Nowadays, the European financial space is overtake, the EU borders and the internationalization of operations is require the extensive possible legal framework of application, also all the directives issued in matters of banks and insurance are covered by Annex VIII of the Agreement on the European Financial Space. The agreement also provides the interdictions of restrictions or discrimination concerning the movements of capital. As a consequence, the study is approach both to aspects concerning the European financial space and the interdictictions of restrictions or discrimination concerning the movements of capital.

22 CFR 142.16 - Existing facilities.

Science.gov (United States)

2010-04-01

... OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Accessibility § 142.16 Existing facilities. (a) Accessibility. A recipient shall operate each program or activity to which this part applies so that when each...., telecommunication device for the deaf) redesign of equipment, reassignment of classes or other services to...

FINANCIAL MECHANIZM OF AGRICULTURAL ENTERPRISES’ ACTIVITY

Directory of Open Access Journals (Sweden)

Perkov Vladislav

2018-03-01

Full Text Available Introduction. The development of the economic system requires continuous improvement of the financial mechanism on the scale of the whole country and at the level of individual branches and economic entities. The process of globalization requires the development strategies of agrarian enterprises to have an innovative orientation, as well as to provide a highly competitive position in the markets. Production of competitive products is related to the need of reorganization of the production, organizational and personnel structure of enterprises, adapting it to all the changes that take place. The same problem applies to the financial policy of enterprises, the main instrument of which is the financial mechanism. Therefore, there is a need for its improvement and identification of the constituent elements. The purpose of the research is to substantiate the theoretical and methodological principles of the financial mechanism of agrarian enterprises’ activity aimed at increasing its efficiency and ensuring competitiveness. Results. The author investigated theoretical and methodological foundations of the formation and functioning of the financial mechanism of management, in particular, modern approaches to the definition of its constituent elements. The financial mechanism was determined to be a set of methods, levers and instruments based on the fundamental principles, they ensure the rational use of financial resources of the enterprise and influence its effective development. Nowadays, the problem of financial support for the development of agrarian enterprises at the expense of external sources lies not in the absence of financial resources in general, but in the access of each individual enterprise to them, as well as to the forms and methods of their distribution between sectors of the economy and economic entities. Based on the peculiarities of the financial mechanism of agrarian enterprises, it was revealed that their main problems are the

The impact of removing financial incentives from clinical quality indicators: longitudinal analysis of four Kaiser Permanente indicators.

Science.gov (United States)

Lester, Helen; Schmittdiel, Julie; Selby, Joe; Fireman, Bruce; Campbell, Stephen; Lee, Janelle; Whippy, Alan; Madvig, Philip

2010-05-11

To evaluate the effect of financial incentives on four clinical quality indicators common to pay for performance plans in the United Kingdom and at Kaiser Permanente in California. Longitudinal analysis. 35 medical facilities of Kaiser Permanente Northern California, 1997-2007. 2 523 659 adult members of Kaiser Permanente Northern California. Main outcomes measures Yearly assessment of patient level glycaemic control (HbA(1c) financial incentives were attached to screening for diabetic retinopathy (1999-2003), the rate rose from 84.9% to 88.1%. This was followed by four years without incentives when the rate fell year on year to 80.5%. During the two initial years when financial incentives were attached to cervical cancer screening (1999-2000), the screening rate rose slightly, from 77.4% to 78.0%. During the next five years when financial incentives were removed, screening rates fell year on year to 74.3%. Incentives were then reattached for two years (2006-7) and screening rates began to increase. Across the 35 facilities, the removal of incentives was associated with a decrease in performance of about 3% per year on average for screening for diabetic retinopathy and about 1.6% per year for cervical cancer screening. Policy makers and clinicians should be aware that removing facility directed financial incentives from clinical indicators may mean that performance levels decline.

Facility effluent monitoring plan for the 2724-W Protective Equipment Decontamination Facility

International Nuclear Information System (INIS)

Nickels, J.M.; Lavey, G.H.

1992-12-01

A facility effluent monitoring plan is required by the US Department of Energy in DOE Order 5400.1* for any operations that involve hazardous materials and radioactive substances that could impact employee or public safety or the environment. A facility effluent monitoring plan determination was performed during Calendar Year 1991 and the evaluation requires the need for a facility effluent monitoring plan. This document is prepared using the specific guidelines identified in A Guide for Preparing Hanford Site Facility Effluent Monitoring Plans, WHC-EP-0438**. This facility effluent monitoring plan assesses effluent monitoring systems and evaluates whether they are adequate to ensure the public health and safety as specified in applicable federal, state, and local requirements

28 CFR 66.20 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... advances to the grantees. (c) An awarding agency may review the adequacy of the financial management system... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Standards for financial management...

40 CFR 30.21 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Standards for financial management... Program Management § 30.21 Standards for financial management systems. (a) EPA shall require recipients to...) Recipients' financial management systems shall provide for the following. (1) Accurate, current and complete...

10 CFR 600.311 - Standards for financial management systems.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Standards for financial management systems. 600.311... Requirements § 600.311 Standards for financial management systems. (a) Recipients are encouraged to use existing financial management systems to the extent that the systems comply with Generally Accepted...

32 CFR 32.21 - Standards for financial management systems.

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Standards for financial management systems. 32... Program Management § 32.21 Standards for financial management systems. (a) DoD Components shall require... unit cost information. (b) Recipients' financial management systems shall provide for the following. (1...

7 CFR 3560.308 - Annual financial reports.

Science.gov (United States)

2010-01-01

... AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS Financial Management § 3560.308 Annual financial... audit in accordance with generally accepted government auditing standards (GAGAS). Costs incurred to... requirements: (1) Borrowers must use an Agency approved engagement letter. Borrowers must submit the results of...

The U.S. Money Market and the Term Auction Facility in the Financial Crisis of 2007-–2009

OpenAIRE

Tao Wu

2011-01-01

The interbank money market in the United States and Europe became turbulent during the financial crisis of 2007-–2009, with the counterparty default risk premiums and liquidity premiums of short-term financing among major financial institutions rising sharply to unprecedented levels. Using various measures of macroeconomic and financial risks, I find that the surges in counterparty risk premiums were predominantly driven by heightened uncertainties about the macroeconomy and financial market,...

METHODS FOR DETERMINING AGITATOR MIXING REQUIREMENTS FOR A MIXING & SAMPLING FACILITY TO FEED WTP (WASTE TREATMENT PLANT)

Energy Technology Data Exchange (ETDEWEB)

GRIFFIN PW

2009-08-27

The following report is a summary of work conducted to evaluate the ability of existing correlative techniques and alternative methods to accurately estimate impeller speed and power requirements for mechanical mixers proposed for use in a mixing and sampling facility (MSF). The proposed facility would accept high level waste sludges from Hanford double-shell tanks and feed uniformly mixed high level waste to the Waste Treatment Plant. Numerous methods are evaluated and discussed, and resulting recommendations provided.

Financial Literacy, Financial Education, and Economic Outcomes

Science.gov (United States)

Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

2013-01-01

In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

PATRIMONIAL ANALYSIS OF FINANCIAL STABILITY

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GABRIELA CORINA SLUSARIUC

2011-01-01

Full Text Available Patrimonial analysis of financial stability is realized with the help of some indicator determined on the balance: working capital; required working capital and net treasury. These indicators are determined and presented in evolution at two companies with different situations, and there are given conclusions and suggestions concerning achieving and maintaining the financial equilibrium or initiating corrective measures in time, before the imbalance would take irrecoverable forms.

Research and test facilities required in nuclear science and technology

International Nuclear Information System (INIS)

2009-01-01

Experimental facilities are essential research tools both for the development of nuclear science and technology and for testing systems and materials which are currently being used or will be used in the future. As a result of economic pressures and the closure of older facilities, there are concerns that the ability to undertake the research necessary to maintain and to develop nuclear science and technology may be in jeopardy. An NEA expert group with representation from ten member countries, the International Atomic Energy Agency and the European Commission has reviewed the status of those research and test facilities of interest to the NEA Nuclear Science Committee. They include facilities relating to nuclear data measurement, reactor development, neutron scattering, neutron radiography, accelerator-driven systems, transmutation, nuclear fuel, materials, safety, radiochemistry, partitioning and nuclear process heat for hydrogen production. This report contains the expert group's detailed assessment of the current status of these nuclear research facilities and makes recommendations on how future developments in the field can be secured through the provision of high-quality, modern facilities. It also describes the online database which has been established by the expert group which includes more than 700 facilities. (authors)

Public Private Partnership Benefits in Delivering Public Facilities in Malaysia

Directory of Open Access Journals (Sweden)

Sapri M.

2016-01-01

Full Text Available The development of infrastructure in developing country such as Malaysia was increasingly founded by the Public–Private Partnership (PPP scheme. Collaboration with private sector has become popular as a means to improve the delivery of public facilities. Yet, empirical evidence on how PPP initiative has benefits the delivery of public facilities within Malaysia context is lagging. The purpose of this paper is to identify and assess the perception of stakeholders on the benefits of adopting PPP in delivering public facilities in Malaysia. Literature review was carried out to identify PPP benefits, which were then incorporated into the questionnaire. The mean score and mean score ranking was conducted to assess the agreement level of stakeholders towards the PPP benefits. The overall findings show that the implementation of PPP has benefitted the delivery of public facilities in both financial and non-financial aspects. From the analysis, improvement in service quality is perceived as the top advantage followed by innovation in design and transfer of risk. The findings provide more informed basis on the rationale of PPP implementation and its potential in improving the delivery of public facilities within Malaysia context.

Regulatory philosophy and requirements for radiation control in Canadian uranium mine-mill facilities

International Nuclear Information System (INIS)

Dory, A.B.

1981-10-01

The approach the Canadian Atomic Energy Control Board takes in licensing uranium mine/mill facilities is based on a minimum of rigidly set regulatory requirements. The regulations state only the basic objectives: the obligation to acquire a licence, some administrative and reporting requirements, and exposure limits. The regulations are supported by a set of regulatory guides. The operator always has the option of following different procedures if he can demonstrate that they will produce the same or better results. Good relationships exist between the AECB and mine management as well as trade unions. Under this approach, however, it is difficult to take action against uncooperative parties. The Board has decided that a somewhat more formalized system is necessary. New regulations are being drafted, giving more detailed licensing and administrative requirements and covering the areas of ventilation and worker and supervisor education more thoroughly

The world at a crossroads: Financial scenarios for sustainability

International Nuclear Information System (INIS)

Carnicer, Jofre; Peñuelas, Josep

2012-01-01

The global financial system is a major component of our global society. The available analyses of sustainability, however, have poorly assessed the role of the financial system in scenarios of future global change. Here we contrast current global flows in the financial system with the future economic costs of a worldwide transition to renewable energies under the baseline and 450 ppm scenarios for emissions of greenhouse gases proposed by the IPCC. We show that annual global financial flows are three orders of magnitude greater than the annual economic costs of policies for global sustainability. A small global tax on financial transactions of 0.05% could thus provide the required funds for the deployment of renewable energies. To assess the roles of the financial sector in future policies for sustainability, we identified 14 key international actors and enumerated 16 key policies for sustainability that should be implemented to achieve effective global ecological and financial sustainability. We conclude that the proposed structural reforms to the financial system are essential steps urgently required for financing a global transition to a sustainable economy. Consequently, we suggest that the international scientific community should urgently pursue an academic consensus on policy recommendations for the financial sector.

Calculation of shielding and radiation doses for PET/CT nuclear medicine facility

International Nuclear Information System (INIS)

Mollah, A.S.; Muraduzzaman, S.M.

2011-01-01

Positron emission tomography (PET) is a new modality that is gaining use in nuclear medicine. The use of PET and computed tomography (CT) has grown dramatically. Because of the high energy of the annihilation radiation (511 keV), shielding requirements are an important consideration in the design of a PET or PET/CT imaging facility. The goal of nuclear medicine and PET facility shielding design is to keep doses to workers and the public as low as reasonably achievable (ALARA). Design involves: 1. Calculation of doses to occupants of the facility and adjacent regions based on projected layouts, protocols and workflows, and 2. Reduction of doses to ALARA through adjustment of the aforementioned parameters. The radiological evaluation of a PET/CT facility consists of the assessment of the annual effective dose both to workers occupationally exposed, and to members of the public. This assessment takes into account the radionuclides involved, the facility features, the working procedures, the expected number of patients per year, and so on. The objective of the study was to evaluate shielding requirements for a PET/CT to be installed in the department of nuclear medicine of Bangladesh Atomic Energy Commission (BAEC). Minimizing shielding would result in a possible reduction of structural as well as financial burden. Formulas and attenuation coefficients following the basic AAPM guidelines were used to calculate un-attenuated radiation through shielding materials. Doses to all points on the floor plan are calculated based primarily on the AAPM guidelines and include consideration of broad beam attenuation and radionuclide energy and decay. The analysis presented is useful for both, facility designers and regulators. (author)

49 CFR 27.9 - Assurance required.

Science.gov (United States)

2010-10-01

... OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE General § 27.9 Assurance required. (a) General... requirements of this part for so long as the property is used for the purpose for which the Federal financial assistance was provided or for a similar purpose. (2) When Federal financial assistance is used by a...

21 CFR 111.310 - What are the requirements for the laboratory facilities that you use?

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 2 2010-04-01 2010-04-01 false What are the requirements for the laboratory facilities that you use? 111.310 Section 111.310 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) FOOD FOR HUMAN CONSUMPTION CURRENT GOOD MANUFACTURING PRACTICE IN...

Lawrence Berkeley National Laboratory 2015 Annual Financial Report

Energy Technology Data Exchange (ETDEWEB)

Williams, Kim, P

2017-08-11

FY2015 financial results reflect a year of significant scientific, operational and financial achievement for Lawrence Berkeley National Laboratory. Complementing many scientific accomplishments, Berkeley Lab completed construction of four new research facilities: the General Purpose Laboratory, Chu Hall, Wang Hall and the Flexlab Building Efficiency Testbed. These state-of-the-art facilities allow for program growth and enhanced collaboration, in part by enabling programs to return to the Lab’s Hill Campus from offsite locations. Detailed planning began for the new Integrative Genomics Building (IGB) that will house another major program currently located offsite. Existing site infrastructure was another key focus area. The Lab prioritized and increased investments in deferred maintenance in alignment with the Berkeley Lab Infrastructure Plan, which was developed under the leadership of the DOE Office of Science. With the expiration of American Recovery and Reinvestment Act (ARRA) funds, we completed the close-out of all of our 134 ARRA projects, recording total costs of $331M over the FY2009-2015 period. Download the report to read more.

31 CFR 103.25 - Reports of transactions with foreign financial agencies.

Science.gov (United States)

2010-07-01

... Finance FINANCIAL RECORDKEEPING AND REPORTING OF CURRENCY AND FOREIGN TRANSACTIONS Reports Required To Be Made § 103.25 Reports of transactions with foreign financial agencies. (a) Promulgation of reporting... financial institutions to file reports of certain transactions with designated foreign financial agencies...

45 CFR 92.20 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... with the financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees... advances to the grantees. (c) An awarding agency may review the adequacy of the financial management system... 45 Public Welfare 1 2010-10-01 2010-10-01 false Standards for financial management systems. 92.20...

15 CFR 24.20 - Standards for financial management systems.

Science.gov (United States)

2010-01-01

... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... advances to the grantees. (c) An awarding agency may review the adequacy of the financial management system... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Standards for financial management...

45 CFR 602.20 - Standards for financial management systems.

Science.gov (United States)

2010-10-01

... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... advances to the grantees. (c) An awarding agency may review the adequacy of the financial management system... 45 Public Welfare 3 2010-10-01 2010-10-01 false Standards for financial management systems. 602.20...

13 CFR 143.20 - Standards for financial management systems.

Science.gov (United States)

2010-01-01

... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... advances to the grantees. (c) An awarding agency may review the adequacy of the financial management system... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Standards for financial management...