WorldWideScience

Sample records for pre-launch fiscal consolidation

  1. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

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

  2. AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Iulia Andreea Bucur

    2014-12-01

    Full Text Available This paper aims to explore, based on theoretical and empirical research in the field and on data available on Eurostat and European Commission, in the context of financial significant imbalances and thus of the financial stress in the EU countries and especially in the Euro area, the main developments in the fiscal consolidation process given the fiscal effort of each country towards fiscal union. Since the financial crisis started in 2008, many EU Member States demonstrates an obvious macroeconomic imbalance which requires increased responsibility regarding fiscal developments. The impact of the crisis and the causes of sovereign debt high levels trends varied between EU countries as well as the budget deficit levels. Thus, the main priority for EU members must be the continuation of differentiated fiscal consolidation, given the specificities of each economy, favoring growth. The medium-term fiscal policy needs to focus on consolidating public finances along with restoring long-term sustainability.

  3. The use of tax expenditures in times of fiscal consolidation

    OpenAIRE

    Lovise Bauger

    2014-01-01

    Against the background of recovering growth and remaining fiscal consolidation needs, reforming tax expenditures may offer a promising avenue to raise revenue and, at the same time, improve efficiency of the tax systems. The workshop, held by DG ECFIN on 23 October 2013, addressed the economic and budgetary aspects of tax expenditures, including reporting practices, and discussed the rationale for business tax incentives and the distributional effects of tax reliefs in personal income taxatio...

  4. How long can austerity persist? The factors that sustain fiscal consolidations

    Directory of Open Access Journals (Sweden)

    David Lodge

    2013-06-01

    Full Text Available To put public debt on a sustainable path, many governments face the task of enacting large fiscal consolidation followed by years of sustained primary surpluses. By estimating hazard functions for the duration of consolidations, we analyse the features of past consolidation efforts across a panel of advanced economies. Our contribution is to identify the factors that help to start and sustain consolidations, separately discussing governments’ “commitment” to the cause as well as their “capacity” for action. Our analysis suggests that longer consolidations are initiated when public debt is high, fiscal deficits are large, the interest burden heavy and long-term sovereign bond yields elevated. However, we also find that a countries’ “capacity” to change course is important. Higher initial private sector savings, a stronger external balance, a competitive position and stable financial conditions appear to provide more scope for governments to sustain longer-lasting consolidations. Once we have controlled for the initial macroeconomic conditions, there is a lesser role for governments’ commitment as reflected in factors such as the composition and the pace of the fiscal adjustment or the political cycle in explaining the duration of consolidation. However, commitment to permanent, rather than temporary, fiscal adjustment is key.

  5. Alternatives and hazards of fiscal consolidation in Serbia

    Directory of Open Access Journals (Sweden)

    Madžar Ljubomir

    2013-01-01

    Full Text Available Serbia is facing a serious fiscal crisis which could easily result in what is euphemistically called the crisis of public indebtedness, but which is just less shocking term for the bankruptcy of the state. The share of the budgetary deficit in the GDP is hovering in the hazardous neighborhood of 6 percent, while the ratio of the public debt to the GDP is about to surpass equally perilous limit of 60 percent. The legally prescribed limits for these indicators are 4.5 and 45 percent. As these limits are formalized by still valid and obliging laws, one is bound to conclude that Serbia is not only trapped into a precarious economic situation but also has seriously violated and in fact damaged her own legal order, opening the door for unforeseeable and numerous further disturbances with far-reaching consequences. In view of the precarious overall economic situation the diagnosis of the economy can be quite brief: slowing down of economic growth with recently recorded negative rates, unprecedented unemployment, massive balance of payment deficit and inflation still the highest in the region and among the highest in Europe. Unsustainable fiscal deficit and threatening - and still rapidly growing - public and private indebtedness are additional features which complete this gloomy picture. In examining determinants and possible causes of the economic collapse a general feature of the economy and the society at large is singled out. It consists in the habit, which turned into a true tradition, of living far above own available means: starting with termination of the II World War, society has been exposed to variously generated inflows of supplementary foreign resources which enormously raised spending habits and made the system unable to reduce consumption and adjust to new circumstances once the inflow faded out or threatened to disappear altogether. A particular form of hysteresis developed and reduced the saving potential of the economy undercutting

  6. Fiscal Consolidation Start and its Determinants Analysis Within European Member Countries

    Directory of Open Access Journals (Sweden)

    Lucia Mihóková

    2017-09-01

    Full Text Available Purpose: The purpose of the research from the theoretical point of view is to define the "start of fiscal consolidation" and to clarify the effects of selected determinants on its initiation. The purpose of the paper, in an empirical context, is to empirically assess the impact of selected determinants on the start of consolidation in the EU member states in 1995-2015 using quantitative economics. The paper was developed within the project VEGA 1/0967/15. Methodology: The empirical assessment of the research objective is divided into four phases: (1 creation of research review using EBHC methodology, (2 identification of “start” of fiscal consolidation within selected period, (3 panel econometric analysis: model specification, quantification of model’s parameters and model verification and (4 research assessment and discussion. Within the analysis, the traditional, specific and general methods were used (systemic review according to EBHC methodology, content analysis, panel regression analysis, synthesis. Approach: Approach identifies “start” of consolidation episodes using selected identification rules. Using the panel regression analysis (OLS, FEM and REM models approach the statistically significant macroeconomic, fiscal, political and other determinants and quantification of the polarity of their impact on the fiscal consolidation start were analysed. Findings: Based on the performed econometric analysis can be stated that the start of consolidation is significantly determined by initial macroeconomic and fiscal situation in the country which are captured by the size of output gap and GDP growth as well as the size of CAPB, budget expenditure and the revenue side. Political and other determinants (such as crisis can also influence the start of consolidation episodes..

  7. Moving to global fiscal consolidation? The OECD BEPS report and the ever-changing world of international taxation

    NARCIS (Netherlands)

    da Silva, B.

    2013-01-01

    The aftermath of the financial crisis has brought the discussion about global fiscal consolidation to unprecedented terms. This concern has reached political level and it has become a very important topic both in the EU and OECD agendas. Therefore it is far from surprising that several initiatives

  8. JPSS-1 VIIRS Pre-Launch Radiometric Performance

    Science.gov (United States)

    Oudrari, Hassan; McIntire, Jeff; Xiong, Xiaoxiong; Butler, James; Efremova, Boryana; Ji, Jack; Lee, Shihyan; Schwarting, Tom

    2015-01-01

    The Visible Infrared Imaging Radiometer Suite (VIIRS) on-board the first Joint Polar Satellite System (JPSS) completed its sensor level testing on December 2014. The JPSS-1 (J1) mission is scheduled to launch in December 2016, and will be very similar to the Suomi-National Polar-orbiting Partnership (SNPP) mission. VIIRS instrument was designed to provide measurements of the globe twice daily. It is a wide-swath (3,040 kilometers) cross-track scanning radiometer with spatial resolutions of 370 and 740 meters at nadir for imaging and moderate bands, respectively. It covers the wavelength spectrum from reflective to long-wave infrared through 22 spectral bands [0.412 microns to 12.01 microns]. VIIRS observations are used to generate 22 environmental data products (EDRs). This paper will briefly describe J1 VIIRS characterization and calibration performance and methodologies executed during the pre-launch testing phases by the independent government team, to generate the at-launch baseline radiometric performance, and the metrics needed to populate the sensor data record (SDR) Look-Up-Tables (LUTs). This paper will also provide an assessment of the sensor pre-launch radiometric performance, such as the sensor signal to noise ratios (SNRs), dynamic range, reflective and emissive bands calibration performance, polarization sensitivity, bands spectral performance, response-vs-scan (RVS), near field and stray light responses. A set of performance metrics generated during the pre-launch testing program will be compared to the SNPP VIIRS pre-launch performance.

  9. JPSS-1 VIIRS Pre-Launch Radiometric Performance

    Science.gov (United States)

    Oudrari, Hassan; Mcintire, Jeffrey; Xiong, Xiaoxiong; Butler, James; Ji, Qiang; Schwarting, Tom; Zeng, Jinan

    2015-01-01

    The first Joint Polar Satellite System (JPSS-1 or J1) mission is scheduled to launch in January 2017, and will be very similar to the Suomi-National Polar-orbiting Partnership (SNPP) mission. The Visible Infrared Imaging Radiometer Suite (VIIRS) on board the J1 spacecraft completed its sensor level performance testing in December 2014. VIIRS instrument is expected to provide valuable information about the Earth environment and properties on a daily basis, using a wide-swath (3,040 km) cross-track scanning radiometer. The design covers the wavelength spectrum from reflective to long-wave infrared through 22 spectral bands, from 0.412 m to 12.01 m, and has spatial resolutions of 370 m and 740 m at nadir for imaging and moderate bands, respectively. This paper will provide an overview of pre-launch J1 VIIRS performance testing and methodologies, describing the at-launch baseline radiometric performance as well as the metrics needed to calibrate the instrument once on orbit. Key sensor performance metrics include the sensor signal to noise ratios (SNRs), dynamic range, reflective and emissive bands calibration performance, polarization sensitivity, bands spectral performance, response-vs-scan (RVS), near field response, and stray light rejection. A set of performance metrics generated during the pre-launch testing program will be compared to the sensor requirements and to SNPP VIIRS pre-launch performance.

  10. Report: Audit of EPA’s Fiscal 2005 and 2004 Consolidated Financial Statements

    Science.gov (United States)

    Report #2006-1-00015, November 14, 2005. EPA converted to a new payroll system in fiscal 2005. While EPA was able to resolve many issues arising from the conversion, we noted several reportable conditions.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-24

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

  12. ABOUT THE FISCAL CULTURE CONSOLIDATION IN ROMANIA DURING THE COMMUNIST AND POST- COMMUNIST PERIOD

    Directory of Open Access Journals (Sweden)

    Ionel LEONIDA

    2014-03-01

    Full Text Available Structural changes of tax systems, frequent changes, intensification of the globalization process, fiscal competition to attract capital and increase of tax revenues, and some conflicting states between different divergent tax systems generate a certain culture of taxation. Frequency and dynamics of such changes, as well as the change of the Tax Code or Tax Procedure Code, without assessing that they are included in the national fiscal culture can generate low levels of collection and a tendency towards non-compliance from the part of taxpayers, who will not feel morally obliged to fulfill their part of the institutional contract with the state, due to difficulties of understanding, adaptation and rapid application of new changes. Such dynamic elements, as a whole, outline the fiscal culture specific to each state. On that basis, we intend to conduct an assessment of cultural accumulation generated by taxation.

  13. An Evaluation of the Revenue side as a source of fiscal consolidation in high debt economies

    DEFF Research Database (Denmark)

    Banerjee, Ritwik

    Unsustainable levels of debt in some European economies are causing considerable strain in the Euro area. Successful debt consolidation in high debt economies is one of the most important important objective for the European policy makers. I use a dynamic general equilibrium closed economy model...

  14. Design and Flight Performance of the Orion Pre-Launch Navigation System

    Science.gov (United States)

    Zanetti, Renato

    2016-01-01

    Launched in December 2014 atop a Delta IV Heavy from the Kennedy Space Center, the Orion vehicle's Exploration Flight Test-1 (EFT-1) successfully completed the objective to test the prelaunch and entry components of the system. Orion's pre-launch absolute navigation design is presented, together with its EFT-1 performance.

  15. Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

    The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

  16. Application of Space Environmental Observations to Spacecraft Pre-Launch Engineering and Spacecraft Operations

    Science.gov (United States)

    Barth, Janet L.; Xapsos, Michael

    2008-01-01

    This presentation focuses on the effects of the space environment on spacecraft systems and applying this knowledge to spacecraft pre-launch engineering and operations. Particle radiation, neutral gas particles, ultraviolet and x-rays, as well as micrometeoroids and orbital debris in the space environment have various effects on spacecraft systems, including degradation of microelectronic and optical components, physical damage, orbital decay, biasing of instrument readings, and system shutdowns. Space climate and weather must be considered during the mission life cycle (mission concept, mission planning, systems design, and launch and operations) to minimize and manage risk to both the spacecraft and its systems. A space environment model for use in the mission life cycle is presented.

  17. Expansionary fiscal contractions

    DEFF Research Database (Denmark)

    Bergman, Ulf Michael; Hutchison, Michael

    2010-01-01

    The Expansionary Fiscal Contraction (EFC) hypothesis predicts that a major fiscal consolidation leads to an economic expansion under certain circumstances. We test this hypothesis, and the implied non-linear responses of the economy to large and small changes in fiscal policy, using data from...... that the exogenous fiscal contraction in Denmark was a credible regime shift and, together with other reforms undertaken at the time, increased both private consumption and aggregate output....

  18. STS-93 crew gathers for pre-launch breakfast in O&C Building

    Science.gov (United States)

    1999-01-01

    The STS-93 crew gathers a second time for a pre-launch breakfast in the Operations and Checkout Building before suiting up for launch. After Space Shuttle Columbia's July 20 launch attempt was scrubbed at the T-7 second mark in the countdown, the launch was rescheduled for Thursday, July 22, at 12:28 a.m. EDT. Seated from left are Mission Specialists Michel Tognini, of France, who represents the Centre National d'Etudes Spatiales (CNES), and Steven A. Hawley (Ph.D.), Commander Eileen M. Collins, Pilot Jeffrey S. Ashby, and Mission Specialist Catherine G. Coleman (Ph.D.). STS-93 is a five-day mission primarily to release the Chandra X-ray Observatory, which will allow scientists from around the world to study some of the most distant, powerful and dynamic objects in the universe. The new telescope is 20 to 50 times more sensitive than any previous X-ray telescope and is expected unlock the secrets of supernovae, quasars and black holes. Collins is the first woman to serve as commander of a Shuttle mission. The target landing date is July 26, 1999, at 11:24 p.m. EDT.

  19. Airborne campaigns for CryoSat pre-launch calibration and validation

    DEFF Research Database (Denmark)

    Hvidegaard, Sine Munk; Forsberg, René; Skourup, Henriette

    2010-01-01

    From 2003 to 2008 DTU Space together with ESA and several international partners carried out airborne and ground field campaigns in preparation for CryoSat validation; called CryoVEx: CryoSat Validation Experiments covering the main ice caps in Greenland, Canada and Svalbard and sea ice in the Ar......From 2003 to 2008 DTU Space together with ESA and several international partners carried out airborne and ground field campaigns in preparation for CryoSat validation; called CryoVEx: CryoSat Validation Experiments covering the main ice caps in Greenland, Canada and Svalbard and sea ice...... in the Arctic Ocean. The main goal of the airborne surveys was to acquire coincident scanning laser and CryoSat type radar elevation measurements of the surface; either sea ice or land ice. Selected lines have been surveyed along with detailed mapping of validation sites coordinated with insitu field work...... and helicopter electromagnetic surveying. This paper summarises the pre-launch campaigns and presents some of the result from the coincident measurement from airborne and ground observations....

  20. Pre-Launch Calibration and Performance Study of the Polarcube 3u Temperature Sounding Radiometer Mission

    Science.gov (United States)

    Periasamy, L.; Gasiewski, A. J.; Sanders, B. T.; Rouw, C.; Alvarenga, G.; Gallaher, D. W.

    2016-12-01

    The positive impact of passive microwave observations of tropospheric temperature, water vapor and surface variables on short-term weather forecasts has been clearly demonstrated in recent forecast anomaly growth studies. The development of a fleet of such passive microwave sensors especially at V-band and higher frequencies in low earth orbit using 3U and 6U CubeSats could help accomplish the aforementioned objectives at low system cost and risk as well as provide for regularly updated radiometer technology. The University of Colorado's 3U CubeSat, PolarCube is intended to serve as a demonstrator for such a fleet of passive sounders and imagers. PolarCube supports MiniRad, an eight channel, double sideband 118.7503 GHz passive microwave sounder. The mission is focused primarily on sounding in Arctic and Antarctic regions with the following key remote sensing science and engineering objectives: (i) Collect coincident tropospheric temperature profiles above sea ice, open polar ocean, and partially open areas to develop joint sea ice concentration and lower tropospheric temperature mapping capabilities in clear and cloudy atmospheric conditions. This goal will be accomplished in conjunction with data from existing passive microwave sensors operating at complementary bands; and (ii) Assess the capabilities of small passive microwave satellite sensors for environmental monitoring in support of the future development of inexpensive Earth science missions. Performance data of the payload/spacecraft from pre-launch calibration will be presented. This will include- (i) characterization of the antenna sub-system comprising of an offset 3D printed feedhorn and spinning parabolic reflector and impact of the antenna efficiencies on radiometer performance, (ii) characterization of MiniRad's RF front-end and IF back-end with respect to temperature fluctuations and their impact on atmospheric temperature weighting functions and receiver sensitivity, (iii) results from roof

  1. JPSS-1 VIIRS Pre-Launch Response Versus Scan Angle Testing and Performance

    Science.gov (United States)

    Moyer, David; McIntire, Jeff; Oudrari, Hassan; McCarthy, James; Xiong, Xiaoxiong; De Luccia, Frank

    2016-01-01

    The Visible Infrared Imaging Radiometer Suite (VIIRS) instruments on-board both the Suomi National Polar-orbiting Partnership (S-NPP) and the first Joint Polar Satellite System (JPSS-1) spacecraft, with launch dates of October 2011 and December 2016 respectively, are cross-track scanners with an angular swath of +/-56.06 deg. A four-mirror Rotating Telescope Assembly (RTA) is used for scanning combined with a Half Angle Mirror (HAM) that directs light exiting from the RTA into the aft-optics. It has 14 Reflective Solar Bands (RSBs), seven Thermal Emissive Bands (TEBs) and a panchromatic Day Night Band (DNB). There are three internal calibration targets, the Solar Diffuser, the BlackBody and the Space View, that have fixed scan angles within the internal cavity of VIIRS. VIIRS has calibration requirements of 2% on RSB reflectance and as tight as 0.4% on TEB radiance that requires the sensor's gain change across the scan or Response Versus Scan angle (RVS) to be well quantified. A flow down of the top level calibration requirements put constraints on the characterization of the RVS to 0.2%-0.3% but there are no specified limitations on the magnitude of response change across scan. The RVS change across scan angle can vary significantly between bands with the RSBs having smaller changes of approximately 2% and some TEBs having approximately 10% variation. Within aband, the RVS has both detector and HAM side dependencies that vary across scan. Errors in the RVS characterization will contribute to image banding and striping artifacts if their magnitudes are above the noise level of the detectors. The RVS was characterized pre-launch for both S-NPP and JPSS-1 VIIRS and a comparison of the RVS curves between these two sensors will be discussed.

  2. Pre-Launch Assessment of User Needs for SWOT Mission Data Products

    Science.gov (United States)

    Srinivasan, M. M.; Peterson, C. A.; Doorn, B.

    2015-12-01

    In order to effectively address the applications requirements of future Surface Water and Ocean Topography (SWOT) mission data users, we must understand their needs with respect to latency, spatial scales, technical capabilities, and other practical considerations. We have developed the 1st SWOT User Survey for broad distribution to the SWOT applications community to provide the SWOT Project with an understanding of and improved ability to support users needs. Actionable knowledge for specific applications may be realized when we can determine the margins of user requirements for data products and access. The SWOT Applications team will be launching a SWOT Early Adopters program and are interested in identifying a broad community of users who will participate in pre-launch applications activities including meetings, briefings, and workshops. The SWOT applications program is designed to connect mission scientists to end users and leverage the scientific research and data management tools with operational decision-making for different thematic users and data requirements. SWOT is scheduled to launch in 2020, so simulated hydrology and ocean data sets have been and will continued to be developed by science team members and the SWOT Project in order to determine how the data will represent the physical Earth systems targeted by the mission. SWOT will produce the first global survey of Earth's surface water by measuring sea surface height and the heights, slopes, and inundated areas of rivers, lakes, and wetlands. These coastal, lake and river measurements will be used for monitoring the hydrologic cycle, flooding, and climate impacts of a changing environment. The oceanographic measurements will enhance understanding of submesoscale processes and extend the capabilities of ocean state and climate prediction models.

  3. Pre-Launch GOES-R Risk Reduction Activities for the Geostationary Lightning Mapper

    Science.gov (United States)

    Goodman, S. J.; Blakeslee, R. J.; Boccippio, D. J.; Christian, H. J.; Koshak, W. J.; Petersen, W. A.

    2005-01-01

    The GOES-R Geostationary Lightning Mapper (GLM) is a new instrument planned for GOES-R that will greatly improve storm hazard nowcasting and increase warning lead time day and night. Daytime detection of lightning is a particularly significant technological advance given the fact that the solar illuminated cloud-top signal can exceed the intensity of the lightning signal by a factor of one hundred. Our approach is detailed across three broad themes which include: Data Processing Algorithm Readiness, Forecast Applications, and Radiance Data Mining. These themes address how the data will be processed and distributed, and the algorithms and models for developing, producing, and using the data products. These pre-launch risk reduction activities will accelerate the operational and research use of the GLM data once GOES-R begins on-orbit operations. The GLM will provide unprecedented capabilities for tracking thunderstorms and earlier warning of impending severe and hazardous weather threats. By providing direct information on lightning initiation, propagation, extent, and rate, the GLM will also capture the updraft dynamics and life cycle of convective storms, as well as internal ice precipitation processes. The GLM provides information directly from the heart of the thunderstorm as opposed to cloud-top only. Nowcasting applications enabled by the GLM data will expedite the warning and response time of emergency management systems, improve the dispatch of electric power utility repair crews, and improve airline routing around thunderstorms thereby improving safety and efficiency, saving fuel and reducing delays. The use of GLM data will assist the Bureau of Land Management (BLM) and the Forest Service in quickly detecting lightning ground strikes that have a high probability of causing fires. Finally, GLM data will help assess the role of thunderstorms and deep convection in global climate, and will improve regional air quality and global chemistry/climate modeling

  4. Fiscal Deficits, Monetary Reform and Inflation Stabilization in Romania.

    NARCIS (Netherlands)

    van Wijnbergen, S.J.G.; Budina, N.

    2001-01-01

    Investigates the consistency between inflation, monetary reform and fiscal policy in Romania. Offers a framework for the assessment of the fiscal and monetary interactions of Romanian economy; Shows impact of inflation on fiscal inconsistency measure; Considers importance of consolidating public

  5. Shaping the Fiscal Policy Framework

    DEFF Research Database (Denmark)

    Bergman, Ulf Michael; Hutchison, Michael M.; Hougaard Jensen, Svend E.

    the international experiences with large-scale fiscal consolidations, including evidence on the expansionary fiscal contraction hypothesis with particular focus on the Danish experience in the early 1980s. Second, given the widespread perception that supranational fiscal rules have failed in Europe, we study...

  6. STS-105/Discovery/ISS 7A.1: Pre-Launch Activities, Launch, Orbit Activities and Landing

    Science.gov (United States)

    2001-01-01

    The crew of Space Shuttle Discovery on STS-105 is introduced at their pre-launch meal and at suit-up. The crew members include Commander Scott Horowitz, Pilot Rick Sturckow, and Mission Specialists Patrick Forrester and Daniel Barry, together with the Expedition 3 crew of the International Space Station (ISS). The Expedition 3 crew includes Commander Frank Culbertson, Soyuz Commander Vladimir Dezhurov, and Flight Engineer Mikhail Tyurin. When the astronauts depart for the launch pad in the Astrovan, their convoy is shown from above. Upon reaching the launch pad, they conduct a walk around of the shuttle, display signs for family members while being inspected in the White Room, and are strapped into their seats onboard Disciovery. The video includes footage of Discovery in the Orbiter Processing Facility, and some of the pre-launch procedures at the Launch Control Center are shown. The angles of launch replays include: TV-1, Beach Tracker, VAB, Pad A, Tower 1, UCS-15, Grandstand, OTV-70, Onboard, IGOR, and UCS-23. The moment of docking between Discovery and the ISS is shown from inside Discovery's cabin. While in orbit, the crew conducted extravehicular activities (EVAs) to attach an experiments container, and install handrails on the Destiny module of the ISS. The video shows the docking and unloading of the Leonardo Multipurpose Logistics Module (MPLM) onto the ISS. The deployment of a satellite from Discovery with the coast of the Gulf of Mexico in the background is shown. Cape Canaveral is also shown from space. Landing replays include VAB, Tower 1, mid-field, South End SLF, North End SLF, Tower 2, Playalinda DOAMS, UCS-23, and Pilot Point of View (PPOV). NASA Administrator Dan Goldin meets the crew upon landing and participates in their walk around of Discovery. The video concludes with a short speech by commander Horowitz.

  7. Fiscal Multipliers in Ukraine

    OpenAIRE

    Pritha Mitra; Tigran Poghosyan

    2015-01-01

    Amid renewed crisis, falling tax revenues, and rising debt, Ukraine faces serious fiscal consolidation needs. Durable fiscal adjustment can support economic confidence and rebuild buffers but what is its overall impact on growth? How effective are revenue versus spending instruments? Does current or capital spending have a larger impact? Applying a structural vector autoregressive model, this paper finds that Ukraine’s near-term revenue and spending multipliers are well below one. In the medi...

  8. 17 CFR 210.3-01 - Consolidated balance sheets.

    Science.gov (United States)

    2010-04-01

    ... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... Statements § 210.3-01 Consolidated balance sheets. (a) There shall be filed, for the registrant and its... registrant's fiscal year and audited financial statements for the most recent fiscal year are not available...

  9. Consolidated Afloat Networks and Enterprise Services (CANES)

    Science.gov (United States)

    2016-03-01

    Information Assurance IATO - Interim Authority to Operate ICD - Initial Capability Document IEA - Information Enterprise Architecture IOC - Initial...2016 Major Automated Information System Annual Report Consolidated Afloat Networks and Enterprise Services (CANES) Defense Acquisition Management...Executive DoD - Department of Defense DoDAF - DoD Architecture Framework FD - Full Deployment FDD - Full Deployment Decision FY - Fiscal Year IA

  10. Sand consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Spain, H H

    1965-01-21

    In a sand consolidation method in which there is injected a mixture of resin-forming liquids comprising an aryl-hydroxy low molecular weight compound, a water- soluble aldehyde, and a catalyst, an improvement is claimed which comprises diluting the resin-forming liquids with a diluent and with water so that the yield of the resin is sufficient to consolidate the sand particles with the minimum desirable pressure. The diluent may be mutually soluble in water and in the resin-forming liquids, and does not affect the setting time of the polymer. The aldehyde and the aryl-hydroxy compound may be in ratio of 5:1, and the diluent, methyl alcohol, is present in a ratio of 2:1 with reference to the water.

  11. Fiscal Federalism

    DEFF Research Database (Denmark)

    Feng, Xingyuan; Ljungwall, Christer; Guo, Sujian

    2013-01-01

    China's central–local relations have been marked by perpetual changes amidst economic restructuring. Fiscal decentralization on the expenditure side has been paralleled by centralization on the revenue side, accompanied by political centralization. Hence, our understanding of China's fiscal...... relations is not without controversy. This paper aims to make a theoretical contribution to the ongoing debate on ‘fiscal federalism’ by addressing crucial questions regarding China's central–local fiscal relations: first, to what extent do Chinese central–local fiscal relations conform to fiscal federalism...

  12. Energy fiscality

    International Nuclear Information System (INIS)

    2001-07-01

    This report gives a general presentation of energy fiscality in France: taxes on energy, mechanisms of stabilization of government's fiscal incomes in case of significant oil prices change, some particularities of energy taxes, the fiscality according to the energy content and according to the carbon content. The fiscality of petroleum products (automotive fuels and other products), natural gas and electricity in France is presented in appendixes together with a comparison of the fiscality in use in the rest of Europe (automotive fuels, domestic fuels, natural gas and electricity for domestic use and for industrial use). (J.S.)

  13. Consolidated financial statements

    OpenAIRE

    Blaha, Miroslav

    2010-01-01

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

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

    Science.gov (United States)

    2016-04-06

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

  15. Monetary and fiscal policy under bounded rationality and heterogeneous expectations

    NARCIS (Netherlands)

    Lustenhouwer, J.E.

    2017-01-01

    The goal of this thesis is to use plausible and intuitive models of bounded rationality to give new insights in monetary and fiscal policy. Particular focus is put on the zero lower bound on the nominal interest rate, forward guidance, and fiscal consolidations. The thesis considers different forms

  16. Do Municipal Mergers Improve Fiscal Outcomes?

    DEFF Research Database (Denmark)

    Hansen, Sune Welling; Houlberg, Kurt; Holm Pedersen, Lene

    2014-01-01

    Improved fiscal management is a frequent justification for promoting boundary consolidations. However, whether or not this is actually the case is rarely placed under rigorous empirical scrutiny. Hence, this article investigates if fiscal outcomes are improved when municipalities are merged....... The basic argument is that the conceptualisation of fiscal management in political science is often too narrow as it focuses on the budget and pays hardly any attention to balances in the final accounts and debts – elements of management which are central to policy making. On this background, the causal...... relationship between municipal mergers and fiscal outcomes is analysed. Measured on the balance between revenues and expenses, liquid assets and debts, municipal mergers improve the fiscal outcomes of the municipalities in a five-year perspective, although the pre-reform effects tend to be negative...

  17. Fiscal policies in the European Union during the crisis

    Directory of Open Access Journals (Sweden)

    Ferreiro Jesús

    2015-01-01

    Full Text Available The paper studies the fiscal policies implemented in the European Union countries since the beginning of the current crisis. With this aim in mind we have analyzed separately the expansionary fiscal policies implemented at the first stage of the crisis and the fiscal consolidation policies that became widespread at the beginning of the current decade. Studying the content of the national fiscal policies (discretionary measures versus built-in stabilizers, revenue-based versus expenditure-based fiscal policies, the relationship existing between the size of the fiscal impulses-adjustments and the composition of these measures shows the significant differences between the fiscal policies implemented in the European Union countries.

  18. Commercial Consolidation Model Applied to Transport Infrastructure

    Energy Technology Data Exchange (ETDEWEB)

    Guilherme de Aragão, J.J.; Santos Fontes Pereira, L. dos; Yamashita, Y.

    2016-07-01

    Since the 1990s, transport concessions, including public-private partnerships (PPPs), have been increasingly adopted by governments as an alternative for financing and operations in public investments, especially in transport infrastructure. The advantage pointed out by proponents of these models lies in merging the expertise and capital of the private sector to the public interest. Several arrangements are possible and have been employed in different cases. After the duration of the first PPP contracts in transportation, many authors have analyzed the success and failure factors of partnerships. The occurrence of failures in some stages of the process can greatly encumber the public administration, incurring losses to the fiscal responsibility of the competent bodies. This article aims to propose a new commercial consolidation model applied to transport infrastructure to ensure fiscal sustainability and overcome the weaknesses of current models. Initially, a systematic review of the literature covering studies on transport concessions between 1990 and 2015 is offered, where the different approaches between various countries are compared and the critical success factors indicated in the studies are identified. In the subsequent part of the paper, an approach for the commercial consolidation of the infrastructure concessions is presented, where the concessionary is paid following a finalistic performance model, which includes the overall fiscal balance of regional growth. Finally, the papers analyses the usefulness of the model in coping with the critical success factors explained before. (Author)

  19. Japan's Fiscal Policy and Fiscal Reconstruction

    OpenAIRE

    Ihori, Toshihiro; Nakamoto, Atsushi

    2005-01-01

    This paper investigates the macroeconomic effects of fiscal policy and the fiscal reconstruction movement in Japan. We first summarize Japan's fiscal policy in recent years and discuss advantages and disadvantages of government deficits. Next, we investigate the macroeconomic effects of Japanese fiscal policy and evaluate the plausibility of non-Keynesian effects. We also analyze the possibility of the crowding-in effect of fiscal policy and investigate the spillover effects of deregulation. ...

  20. Distribution center consolidation games

    NARCIS (Netherlands)

    Klijn, F.; Slikker, M.

    2005-01-01

    We study a location-inventory model to analyze the impact of consolidation of distribution centers on facility and inventory costs. We introduce a cooperative game and show that when demand processes are i.i.d. the core is non-empty, i.e., consolidation allows for a stable division of the minimal

  1. Responsabilidad fiscal

    Directory of Open Access Journals (Sweden)

    Manuel Alberto Restrepo-Medina

    2010-03-01

    Full Text Available Una de las características distintivas del sistema constitucional adoptado en 1991 es el desarrollo de mecanismos de control al ejercicio de la autoridad, uno de los cuales es el control fiscal, que bajo un tratamiento normativo diferente del vigente hasta entonces, se orienta a la preservación de los recursos públicos y a su aplicación a los fines esenciales del Estado. Dentro del nuevo esquema constitucional del control fiscal, su objeto de vigilancia lo constituye la gestión fiscal, cuyo ejercicio inadecuado, lesivo del erario, da lugar a la deducción de la consecuente responsabilidad patrimonial por parte de las contralorías. Ante la ausencia de desarrollo legal dada la precariedad de la regulación procesal contenida en la Ley 42 de 1993, la evolución conceptual al respecto fue asumida por las altas cortes hasta la expedición de la Ley 610 de 2000. Sin embargo, la demora en la expedición del estatuto legal que desarrollara integralmente el ejercicio de esta atribución de las contralorías, impide efectuar un juicio sobre las bondades o las fallas de la existencia y aplicación de esta institución jurídica de estirpe constitucional.

  2. Fiscal Transparency and Procyclical Fiscal Policy

    DEFF Research Database (Denmark)

    Andersen, Asger Lau; Nielsen, Lasse Holbøll Westh

    This paper examines why fiscal policy is procyclical in developing as well as developed countries. We introduce the concept of fiscal transparency into a model of retrospective voting, in which a political agency problem between voters and politicians generates a procyclical bias in government...... spending. The introduction of fiscal transparency generates two new predictions: 1) the procyclical bias in fiscal policy arises only in good times; and 2) a higher degree of fiscal transparency reduces the bias in good times. We find solid empirical support for both predictions using data on both OECD...

  3. Consolidated Lunar Atlas

    Data.gov (United States)

    National Aeronautics and Space Administration — The Consolidated Lunar Atlas is a collection of the best photographic images of the moon, including low-oblique photography, full-moon photography, and tabular and...

  4. Pressurized Anneal of Consolidated Powders

    Science.gov (United States)

    Nemir, David Charles (Inventor); Rubio, Edward S. (Inventor); Beck, Jan Bastian (Inventor)

    2017-01-01

    Systems and methods for producing a dense, well bonded solid material from a powder may include consolidating the powder utilizing any suitable consolidation method, such as explosive shockwave consolidation. The systems and methods may also include a post-processing thermal treatment that exploits a mismatch between the coefficients of thermal expansion between the consolidated material and the container. Due to the mismatch in the coefficients, internal pressure on the consolidated material during the heat treatment may be increased.

  5. Fiscal considerations

    International Nuclear Information System (INIS)

    Wheeler, C.

    1992-01-01

    Most fiscal systems do not have provisions which adequately address the problems arising from the global nature of international oil and product trading. It is also difficult for the various tax authorities to keep abreast of the ever evolving hedging instruments. It is quite possible for an international trader or integrated oil company to find itself with losses which cannot match against profits either because of local tax rules or because the loss arises in one jurisdiction and profits in another. The corporate structuring and legal relationships of parties both within an organisation and outside can be key to mitigating effective double taxation and in assisting the production of reports to shareholders which show a fair picture of the group's activities. (author)

  6. Effects of Consolidation Stress State on Normally Consolidated Clay

    DEFF Research Database (Denmark)

    Lade, Poul V.

    2000-01-01

    The effect of consolidation stress state on the stress-strain and strength characteristics has been studied from experiments on undisturbed block samples of a natural, normally consolidated clay known as San Francisco Bay Mud. The results of experiments on K0-consolidated, hollow cylinder specimens...... and on isotropically consolidated, cubical specimens, both tested in triaxial compression and extension, clearly showed the influence of the undisturbed fabric as well as the effect of the initial consolidation stress states. While the K0-consolidated specimens appeared to retain their original fabric and exhibit...

  7. Schemas and memory consolidation.

    Science.gov (United States)

    Tse, Dorothy; Langston, Rosamund F; Kakeyama, Masaki; Bethus, Ingrid; Spooner, Patrick A; Wood, Emma R; Witter, Menno P; Morris, Richard G M

    2007-04-06

    Memory encoding occurs rapidly, but the consolidation of memory in the neocortex has long been held to be a more gradual process. We now report, however, that systems consolidation can occur extremely quickly if an associative "schema" into which new information is incorporated has previously been created. In experiments using a hippocampal-dependent paired-associate task for rats, the memory of flavor-place associations became persistent over time as a putative neocortical schema gradually developed. New traces, trained for only one trial, then became assimilated and rapidly hippocampal-independent. Schemas also played a causal role in the creation of lasting associative memory representations during one-trial learning. The concept of neocortical schemas may unite psychological accounts of knowledge structures with neurobiological theories of systems memory consolidation.

  8. Efforts to Consolidate Chalcogels with Adsorbed Iodine

    Energy Technology Data Exchange (ETDEWEB)

    Riley, Brian J.; Pierce, David A.; Chun, Jaehun

    2013-08-28

    This document discusses ongoing work with non-oxide aerogels, called chalcogels, that are under development at the Pacific Northwest National Laboratory as sorbents for gaseous iodine. Work was conducted in fiscal year 2012 to demonstrate the feasibility of converting Sn2S3 chalcogel without iodine into a glass. This current document summarizes the work conducted in fiscal year 2013 to assess the consolidation potential of non-oxide aerogels with adsorbed iodine. The Sn2S3 and Sb13.5Sn5S20 chalcogels were selected for study. The first step in the process for these experiments was to load them with iodine (I2). The I2 uptake was ~68 mass% for Sn2S3 and ~50 mass% for Sb13.5Sn5S20 chalcogels. X-ray diffraction (XRD) of both sets of sorbents showed that metal-iodide complexes were formed during adsorption, i.e., SnI4 for Sn2S3 and SbI3 for Sb13.5Sn5S20. Additionally, metal-sulfide-iodide complexes were formed, i.e., SnSI for Sn2S3 and SbSI for Sb13.5Sn5S20. No XRD evidence for unreacted iodine was found in any of these samples. Once the chalcogels had reached maximum adsorption, the consolidation potential was assessed. Here, the sorbents were heated for consolidation in vacuum-sealed quartz vessels. The Sb13.5Sn5S20 chalcogel was heated both (1) in a glassy carbon crucible within a fused quartz tube and (2) in a single-containment fused quartz tube. The Sn2S3 chalcogel was only heated in a single-containment fused quartz tube. In both cases with the single-containment fused quartz experiments, the material consolidated nicely. However, in both cases, there were small fractions of metal iodides not incorporated into the final product as well as fused quartz particles within the melt due to the sample attacking the quartz wall during the heat treatment. The Sb13.5Sn5S20 did not appear to attack the glassy carbon crucible so, for future experiments, it would be ideal to apply a coating, such as pyrolytic graphite, to the inner walls of the fused quartz vessel to prevent

  9. Process for soil consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Herrick, F W; Brandstrom, R I

    1967-01-09

    In this process for the formation of a consolidated aggregate, a mass of solid particles is combined with an aqueous alkaline consolidating compound which forms a gel. This gel consists principally of a mixture of the following: a vegetable polyphenolic material; one of the group of catechins; condensed tannins and extract of the bark of coniferous trees; with 1-10% by weight of formaldehyde; and a catalyst of the group of water-soluble salts of chromium, iron, and aluminum. This catalyst serves to catalyze the reaction of formation of the gel.

  10. INEL integrated spent nuclear fuel consolidation task team report

    International Nuclear Information System (INIS)

    Henry, R.N.; Clark, J.H.; Chipman, N.A.

    1994-01-01

    This document describes a draft plan and schedule to consolidate spent nuclear fuel (SNF) and special nuclear material (SNW) from aging storage facilities throughout the Idaho National Engineering Laboratory (INEL) to the Idaho Chemical Processing Plant (ICPP) in a safe, cost-effective, and expedient manner. A fully integrated and resource-loaded schedule was developed to achieve consolidation as soon as possible. All of the INEL SNF and SNM management task, projects, and related activities from fiscal year 1994 to the end of the consolidation period are logic-tied and integrated with each other. The schedule and plan are presented to initiate discussion of their implementation, which is expected to generate alternate concepts that can be evaluated using the methodology described in this report. Three perturbations to consolidating SNF as soon as possible are also explored. If the schedule is executed as proposed, the new and on-going consolidation activities will require about 6 years to complete and about $25.3M of additional funding. Reduced annual operating costs are expected to recover the additional investment in about 6.4 years. The total consolidation program as proposed will cost about $66.8M and require about 6 years to recover via reduced operating costs from retired SNF/SNM storage facilities. Detailed schedules and cost estimates for the Test Reactor Area Materials Test Reactor canal transfers are included as an example of the level of detail that is typical of the entire schedule (see Appendix D). The remaining work packages for each of the INEL SNF consolidation transfers are summarized in this document. Detailed cost and resource information is available upon request for any of the SNF consolidation transfers

  11. Consolidation of tailings

    International Nuclear Information System (INIS)

    Nelson, J.D.; Wardwell, R.E.; Abt, S.R.; Staub, W.P.

    1983-09-01

    The integrity of cover systems placed on tailings impoundments will be affected by the potential for differential settlement of the tailings surface. Settlement of the sand fraction will occur relatively rapidly. The slimes will take longer time for consolidation and will produce greater settlement. This report reviews the phenomenon of consolidation for saturated and unsaturated tailings. The effect of load application by cover placement and the extent to which dewatering of tailings will cause consolidation are considered. In addition, the feasibility of inducing consolidation by alternative means and the potential applicability of these methods to tailings impoundments reclamation are discussed. Differential settlement of the tailings will cause tensile strain to be developed in covers. This strain could be large enough to cause cracking within a relatively brittle compacted clay. Dewatering of tailings by drainage can cause settlement even greater than that by placement of a cover material. Dewatering of the tailings would also increase the stability of the tailings surface, thereby enhancing reclamation operations. Consequently, in view of the enhanced surface stability and the fact that a portion of the differential settlement can be accomplished prior to cover placement, dewatering of tailings impoundments during operations may have benefical effects

  12. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

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

  13. Fiscal Discipline in India

    Directory of Open Access Journals (Sweden)

    Sanhita SUCHARITA

    2011-07-01

    Full Text Available The present study broadly attempts to analyze the role of Fiscal Responsibility and Budget Management Act in restoring fiscal balance in India. It analyses the need for fiscal rules and constraints in India. The study aims at finding out the major factor behind rising fiscal imbalance in India and to examine whether there is an electoral motive towards high fiscal deficit to GDP ratio or not. It also analyzes the effectiveness of various measures undertaken at the central and state level to inculcate fiscal discipline in the fiscal management. The study also makes an attempt to do a critical in depth reviews of the Fiscal Responsibility and Budget Management Act and make an attempt at examining effectiveness and suitability of FRBM Act through a quantitative analysis. It also makes an attempt to suggest improvements in the fiscal monitoring mechanism in India. We employ Ordinary Least Square (OLS method to examine the impact of Fiscal Responsibility and Budget Management Act on fiscal deficit in India using the data for the period 1980-81 to 2008-09. The regression results indicates that FRBM Act does not have a significant effect on the Gross Fiscal Deficit (GFD to GDP ratio where as GDP (at factor cost growth rate has a significant negative effect on the GFD to GDP ratio.

  14. Fiscal sustainability and fiscal policy targets

    DEFF Research Database (Denmark)

    Andersen, Torben M.

    Analyses of fiscal sustainability have become integral parts of fiscal policy planning due to high debt levels and projected demographic changes. A popular metric by which to evaluate sustainability gaps is the so-called S2 metric given as the permanent change in the primary budget balance...... indicator can be given a normative interpretation, and this issue is extensively discussed. The paper ends by discussing the formulation of fiscal policy targets to ensure fiscal sustainability....... (relative to GDP) needed to meet the intertemporal budget constraint. While a very useful metric it also suffers from some problems, and the paper discusses some of the problems with this metric as a way to assess fiscal sustainability problems. A particular important issue is the extent to which the S2...

  15. Nonlinear Finite Strain Consolidation Analysis with Secondary Consolidation Behavior

    Directory of Open Access Journals (Sweden)

    Jieqing Huang

    2014-01-01

    Full Text Available This paper aims to analyze nonlinear finite strain consolidation with secondary consolidation behavior. On the basis of some assumptions about the secondary consolidation behavior, the continuity equation of pore water in Gibson’s consolidation theory is modified. Taking the nonlinear compressibility and nonlinear permeability of soils into consideration, the governing equation for finite strain consolidation analysis is derived. Based on the experimental data of Hangzhou soft clay samples, the new governing equation is solved with the finite element method. Afterwards, the calculation results of this new method and other two methods are compared. It can be found that Gibson’s method may underestimate the excess pore water pressure during primary consolidation. The new method which takes the secondary consolidation behavior, the nonlinear compressibility, and nonlinear permeability of soils into consideration can precisely estimate the settlement rate and the final settlement of Hangzhou soft clay sample.

  16. FISCAL AUSTERITY POLICY IMPACT ON WELFARE

    Directory of Open Access Journals (Sweden)

    Romina Pržiklas Družeta

    2017-04-01

    Full Text Available The ongoing global financial and economic crisis has caused a dramatic fall in growth, increased deficit, higher unemployment rates and strong price fluctuations. To achieve a balanced budget and reduce the national debt, the most of the national government have sacrificed the employment - one of the main indicators that reflect societies’ well-being and implemented fiscal austerity policy. The aim of this paper is to contribute to the literature on this topic and assess the short analysis of fiscal consolidation. Despite the ongoing debate and numerous studies no consensus about whether and when austerity is likely to be beneficial has been achieved. Further, there are still open issues to understand the impact of austerity on poverty and welfare because of the difficulty of defining poverty and welfare also. The main conclusion is that the emphasis should be placed on correctly defining austerity methodology in a broader economic and social context.

  17. Fiscal Capacity Equalisation in Tanzania

    NARCIS (Netherlands)

    Allers, Maarten A.; Ishemoi, Lewis J.

    2010-01-01

    Fiscal equalisation aims at enabling decentralised governments to supply similar services at similar tax rates. In order to equalise fiscal disparities, differences in both fiscal capacities and in fiscal needs have to be measured. This paper focuses on the measurement of fiscal capacity in a

  18. Status of rod consolidation

    International Nuclear Information System (INIS)

    Bailey, W.J.

    1985-04-01

    Two of the factors that need to be taken into account with rod consolidation are (1) the effects on rods from their removal from the fuel assembly and (2) the effects on rods as a result of the consolidation process. Potential components of both factors are described in the report. Discussed under (1) are scratches on the fuel rod surfaces, rod breakage, crud, extended burnup, and possible cladding embrittlement due to hydrogen injection at BWRs. Discussed under (2) are the increased water temperature (less than 10 0 C) because of closer packing of the rods, formation of crevices between rods in the close-packed mode, contact with dissimilar metals, and the potential for rapid heating of fuel rods following the loss of water from a spent fuel storage pool. Another factor that plays an important role in rod consolidation is the cost of disposal of the nonfuel-bearing components of the fuel assembly. Also, the dose rate from the components - especially Inconel spacer grids - can affect the handling procedures. Several licensing issues that exist are described. A list of recommendations is provided. 98 refs., 5 figs., 5 tabs

  19. FISCAL POLICY - AN INSTRUMENT FOR ACHIEVING ECONOMIC AND SOCIAL BALANCE

    Directory of Open Access Journals (Sweden)

    Alina Georgiana HOLT

    2009-12-01

    Full Text Available The fiscal policy construction developped at national level is focused on the maintenance of the macroeconomic stability process in order to achieve the nominal and real convergence criteria concerning the membership of the Romanian economy to the European Union integrated monetary space. The orientation of the fiscal national policy is subdue to some major constraints regarding her capacity of ensuring the external sustenance, of developping the non-inflation process, of forming and consolidating the financing resources necessary to the accomplishment of the post-adhesion engagements assumed by Romania as a member state of the European Union.

  20. Accountability report. Fiscal Year 1996, Volume 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission`s (NRC`s) annual financial statement, (2) NRC Chairman`s annual report to the President and the Congress, and (3) NRC Chairman`s semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs.

  1. Accountability report. Fiscal Year 1996, Volume 2

    International Nuclear Information System (INIS)

    1997-01-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs

  2. THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION

    OpenAIRE

    Mircea Muntean; Doina Pacurari

    2008-01-01

    Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union, one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to ...

  3. Consolidated fuel reprocessing program

    Science.gov (United States)

    1985-04-01

    A survey of electrochemical methods applications in fuel reprocessing was completed. A dummy fuel assembly shroud was cut using the remotely operated laser disassembly equipment. Operations and engineering efforts have continued to correct equipment operating, software, and procedural problems experienced during the previous uranium compaigns. Fuel cycle options were examined for the liquid metal reactor fuel cycle. In high temperature gas cooled reactor spent fuel studies, preconceptual designs were completed for the concrete storage cask and open field drywell storage concept. These and other tasks operating under the consolidated fuel reprocessing program are examined.

  4. Fiscal crime in Serbia

    OpenAIRE

    Kulić, Mirko; Milošević, Goran; Milašinović, Srđan

    2011-01-01

    There are various forms of attacks against the fiscal interests of the state, which, according to the current legislation, are gaining the character of criminal offences. In some states, there is a tendency of increase in number of fiscal criminal offences, which is the result of multiplication of illegal activities aiming at avoidance of payment of fiscal revenues. Changes in the development of state finances lead also to changes in the field of incriminations - over time some of them disapp...

  5. Petroleum fiscality indicators

    International Nuclear Information System (INIS)

    2008-02-01

    This document presents the different taxes imposed to petroleum products in France: domestic tax on petroleum products (TIPP) and added value tax (TVA). A comparison is made with the fiscality into effect in other European countries for some petroleum products. Then, the fiscality is detailed for the different petroleum products and automotive fuels with its regional modulations. Finally, the fiscal measures adopted in 2007 are detailed. They concern the transposition of the European directive 2003-96/CE into French right and some fiscal regime changes given to some economical sectors particularly penalized by the rise of petroleum energy prices in 2007. (J.S.)

  6. Consolidation and Disclosure of SPE

    OpenAIRE

    中野, 貴之

    2011-01-01

    The purpose of this study is to discuss what kinds of information are demanded by the users of financial statements and what kinds of problems plague the companies using SPE (special purpose equity), while considering the actual situations of the consolidation and disclosure of SPE in Japan. At present, there is the trend of consolidating a broad range of SPE in Japan, etc., but some users of financial statements point out that it became difficult to understand consolidated financial stat...

  7. Consolidated Copayment Processing Center (CCPC)

    Data.gov (United States)

    Department of Veterans Affairs — The Consolidated Copayment Processing Center (CCPC) database contains Veteran patient contact and billing information in order to support the printing and mailing of...

  8. TOWARDS A LAW OF SUSTAINABLE FISCAL RESOURCES

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2015-12-01

    Full Text Available Our approach aims to raise the benchmarks intended, we believe, to print efficiency rules for public financial law which, by definition, governs the issue of budgetary resources. Knowing the mechanism of legal and tax and the use of this type of resource, given the current context, we introduce some approaches to the position of financial law located in the best connection with economics, and we consider key issues of this - crisis/ growth, sustainable development, strategies/ policies, state intervention tools etc. aiming to easier to put out various budgetary implications caused by certain processes/ phenomena in the real economy. Also, we bring some elements of analysis, comments and views coming to justify the importance of rights (set of rules and principles of major influence the financial and fiscal consolidation based in the extent possible, the development lasting nature. It is expected thus that such a law (fiscal consolidation based on sustainability can drive more speedily to create a stable tax system capable of generating sufficient budgetary resources in terms of efficiency and efficacy, ensuring cost reductions with unit budget and compliance taxpayers being, while flexible, simple, transparent and adaptable to national/ international changes.

  9. SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dumitrescu Serju

    2013-07-01

    Full Text Available In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow

  10. Quarterly fiscal policy

    NARCIS (Netherlands)

    Kendrick, D.A.; Amman, H.M.

    2014-01-01

    Monetary policy is altered once a month. Fiscal policy is altered once a year. As a potential improvement this article examines the use of feedback control rules for fiscal policy that is altered quarterly. Following the work of Blinder and Orszag, modifications are discussed in Congressional

  11. Essays on fiscal policy

    NARCIS (Netherlands)

    van Oudheusden, P.

    2013-01-01

    This thesis deals with selected topics in fiscal policy. The first part examines the relationship between fiscal decentralization and certain outcomes, one being the amount of trust citizens have in their government, the other being economic efficiency. The second part looks into the challenge of

  12. Consolidated fuel reprocessing program

    International Nuclear Information System (INIS)

    Kuban, D.P.; Noakes, M.W.; Bradley, E.C.

    1987-01-01

    The Advanced Servomanipulator (ASM) System consists of three major components: the ASM slave, the dual arm master controller or master, and the control system. The ASM is a remotely maintainable force-reflecting servomanipulator developed at the Oak Ridge National Laboratory (ORNL) as part of the Consolidated Fuel Reprocessing Program of (CFRP). This new manipulator addresses requirements of advanced nuclear fuel reprocessing with emphasis on force reflection, remote maintainability, and reliability. It uses an all-gear force transmission system. The master arms were designed as a kinematic replica of ASM and use cable force transmission. Special digital control algorithms were developed to improve the system performance. The system is presently operational and undergoing evaluation. Preliminary testing has been completed and is reported. The system is now undergoing commercialization by transferring the technology to the private sector

  13. Consolidating Social Media Strategies

    DEFF Research Database (Denmark)

    Gyimóthy, Szilvia; Munar, Ana Maria; Larson, Mia

    2014-01-01

    This study revisits and integrates the insights of recent studies on emergent social media strategies deployed by destination and event management organisations. In a comparative analysis Munar (2012) identified four generic approaches pursued by national tourism boards in the Nordic region, while...... Gyimóthy & Larson (2014) portrayed three digital value co-creation strategies deployed by festival social media. Both frameworks provided novel analytical typologies which identified a series of categories (mimetic, analytic, immersion, advertising and insourcing, crowdsourcing and community consolidation......). This paper discusses the complementary nature of these conceptual proposals and advances an integrated conceptual framework of social media strategies. Based on the empirical findings of a case study that revisits evolving digital and social media strategies of European DMOs this paper maps the dynamics...

  14. Consolidated clinical microbiology laboratories.

    Science.gov (United States)

    Sautter, Robert L; Thomson, Richard B

    2015-05-01

    The manner in which medical care is reimbursed in the United States has resulted in significant consolidation in the U.S. health care system. One of the consequences of this has been the development of centralized clinical microbiology laboratories that provide services to patients receiving care in multiple off-site, often remote, locations. Microbiology specimens are unique among clinical specimens in that optimal analysis may require the maintenance of viable organisms. Centralized laboratories may be located hours from patient care settings, and transport conditions need to be such that organism viability can be maintained under a variety of transport conditions. Further, since the provision of rapid results has been shown to enhance patient care, effective and timely means for generating and then reporting the results of clinical microbiology analyses must be in place. In addition, today, increasing numbers of patients are found to have infection caused by pathogens that were either very uncommon in the past or even completely unrecognized. As a result, infectious disease specialists, in particular, are more dependent than ever on access to high-quality diagnostic information from clinical microbiology laboratories. In this point-counterpoint discussion, Robert Sautter, who directs a Charlotte, NC, clinical microbiology laboratory that provides services for a 40-hospital system spread over 3 states in the southeastern United States explains how an integrated clinical microbiology laboratory service has been established in a multihospital system. Richard (Tom) Thomson of the NorthShore University HealthSystem in Evanston, IL, discusses some of the problems and pitfalls associated with large-scale laboratory consolidation. Copyright © 2015, American Society for Microbiology. All Rights Reserved.

  15. Dry rod consolidation technology development

    International Nuclear Information System (INIS)

    Rasmussen, T.L.; Schoonen, D.H.; Feldman, E.M.; Fisher, M.W.

    1987-01-01

    The Department of Energy's (DOE) Office of Civilian Radioactive Waste Management (OCRWM) is funding a program to consolidate commercial spent fuel for testing in dry storage casks and to develop technology that will be fed into other OCRWM programs, e.g., Prototypical Consolidation Demonstration Program (PCDP). The program is being conducted at the Idaho National Engineering Laboratory (INEL) by the INEL Operating Contractor EG and G Idaho, Inc. Hardware and software have been designed and fabricated for installation in a hot cell adjacent to the Test Area North (TAN) Hot Shop Facility. This equipment is used to perform dry consolidation of commercial spent fuel from the Virginia Power (VP) Cooperative Agreement Spent Fuel Storage Cask (SFSC) Demonstration Program and assemblies that had previously been stored at the Engine Maintenance and Disassembly (EMAD) facility in Nevada. Consolidation is accomplished by individual, horizontal rod pulling. A computerized semiautomatic control system with operator involvement is utilized to conduct consolidation operations. During consolidation operations, data is taken to characterize this technology. Still photo, video tape, and other documentation will be generated to make developed information available to interested parties. Cold checkout of the hardware and software was completed in September of 1986. Following installation in the hot cell, consolidation operations begins in May 1987. Resulting consolidated fuel will be utilized in the VP Cooperative Agreement SFSC Program

  16. Dry rod consolidation technology development

    International Nuclear Information System (INIS)

    Rasmussen, T.L.; Schoonen, D.H.; Fisher, M.W.

    1986-01-01

    The Department of Energy's (DOE) Office of Civilian Radioactive Waste Management (OCRWM) is funding a Program to consolidate commercial spent fuel for testing in dry storage casks and to develop technology that will be fed into other OCRWM Programs, e.g., Prototypical Consolidation Demonstration Program. The Program is being conducted at the Idaho National Engineering Laboratory (INEL) by the Operating Contractor, EGandG Idaho, Inc. Hardware and software have been designed and fabricated for installation in a hot cell adjacent to the Test Area North (TAN) Hot Shop Facility. This equipment will be used to perform dry consolidation of commercial spent fuel from the Virginia Power (VP) Cooperative Agreement Spent Fuel Storage Cask (SPSC) Demonstration Program and assemblies that had previously been stored at the Engine Maintenance and Disassembly (EMAD) facility in Nevada. Consolidation will be accomplished by individual, horizontal rod pulling. A computerized semi-automatic control system with operator involvement will be utilized to conduct consolidation operations. Special features have been incorporated in the design to allow crud collection and measurement of rod pulling forces. During consolidation operations, data will be taken to characterize this technology. Still photo, video tape, and other documentation will be generated to make developed information available to interested parties. Cold checkout of the hardware and software will complete in September of 1986. Following installation in the hot cell, consolidation operations will begin in January 1987. Resulting consolidated fuel will be utilized in the VP Cooperative Agreement SFSC Program

  17. The Financial Effects of Consolidation.

    Science.gov (United States)

    Streifel, James S.; And Others

    1991-01-01

    Examination of 19 school district consolidations in 10 states, 1980-84, revealed that, of 6 expenditure categories, only administration showed significant savings 3 years after consolidation, when compared to changes in state average costs during that period. Changes in other expenditure categories varied widely among districts. Contains 22…

  18. Guide to Direct Consolidation Loans.

    Science.gov (United States)

    Department of Education, Washington, DC.

    Intended for financial aid counselors, this document provides guidelines to the Federal Direct Consolidation Loan Program for borrowers who are in school, as well as those in repayment, or in default. An introductory section explains the basics of the consolidated loan program, loan categories, and interest rates. Next, standards for borrower…

  19. District Consolidation: Rivals Coming Together

    Science.gov (United States)

    Mart, Dan

    2011-01-01

    District consolidation is a highly emotional process. One key to success is sticking to the facts. In Iowa, school districts facing financial difficulties or enrollment concerns do not have to move directly to consolidation. In many cases, districts begin by developing sharing agreements. These sharing agreements may start with simple sharing of…

  20. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...

  1. Consolidating NASA's Arc Jets

    Science.gov (United States)

    Balboni, John A.; Gokcen, Tahir; Hui, Frank C. L.; Graube, Peter; Morrissey, Patricia; Lewis, Ronald

    2015-01-01

    The paper describes the consolidation of NASA's high powered arc-jet testing at a single location. The existing plasma arc-jet wind tunnels located at the Johnson Space Center were relocated to Ames Research Center while maintaining NASA's technical capability to ground-test thermal protection system materials under simulated atmospheric entry convective heating. The testing conditions at JSC were reproduced and successfully demonstrated at ARC through close collaboration between the two centers. New equipment was installed at Ames to provide test gases of pure nitrogen mixed with pure oxygen, and for future nitrogen-carbon dioxide mixtures. A new control system was custom designed, installed and tested. Tests demonstrated the capability of the 10 MW constricted-segmented arc heater at Ames meets the requirements of the major customer, NASA's Orion program. Solutions from an advanced computational fluid dynamics code were used to aid in characterizing the properties of the plasma stream and the surface environment on the calorimeters in the supersonic flow stream produced by the arc heater.

  2. Consolidated Financial Statements

    OpenAIRE

    Kolářová, Pavla

    2014-01-01

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

  3. Do Fiscal Rules Matter?

    DEFF Research Database (Denmark)

    Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

    2016-01-01

    , the central government imposed fiscal rules on municipal governments, and in 2001 relaxed them below 5,000 inhabitants. We exploit the before/after and discontinuous policy variation, and show that relaxing fiscal rules increases deficits and lowers taxes. The effect is larger if the mayor can be reelected......Fiscal rules are laws aimed at reducing the incentive to accumulate debt, and many countries adopt them to discipline local governments. Yet, their effectiveness is disputed because of commitment and enforcement problems. We study their impact applying a quasi-experimental design in Italy. In 1999...

  4. COMMON FISCAL POLICY

    Directory of Open Access Journals (Sweden)

    Gabriel Mursa

    2014-08-01

    Full Text Available The purpose of this article is to demonstrate that a common fiscal policy, designed to support the euro currency, has some significant drawbacks. The greatest danger is the possibility of leveling the tax burden in all countries. This leveling of the tax is to the disadvantage of countries in Eastern Europe, in principle, countries poorly endowed with capital, that use a lax fiscal policy (Romania, Bulgaria, etc. to attract foreign investment from rich countries of the European Union. In addition, common fiscal policy can lead to a higher degree of centralization of budgetary expenditures in the European Union.

  5. Oil and gas fiscal regimes of the western Canadian provinces

    International Nuclear Information System (INIS)

    1991-11-01

    This report compares the fiscal regimes in British Columbia, Alberta, Saskatchewan and Manitoba. During 1985-1988, federal and provincial governments have made numerous fiscal changes, many in response to the drop in world oil prices. The new fiscal policies generally have reflected governments' willingness to forego revenues in an effort to aid the oil and gas industry, with certain exemptions. Since 1988, changes have reflected trends of consolidation and less government willingness to forego revenues. A federal large corporations capital tax has been introduced, the natural gas exploration holiday in Alberta expired, new oil royalties were introduced, and changes were made in fiscal regimes to accomodate horizontal drilling in Saskatchewan and Manitoba. In this document, the existing corporate tax regime is described. A comparison of fiscal regimes must recognize the differing scale and nature of oil and gas operations among the 4 provinces, with Alberta accounting for 80-90% of Canada's oil and gas productions, while British Columbia, Saskatchewan and Manitoba are much smaller producers. The document describes Crown royalties and incentives and freehold taxes for each type of fuel (crude oil, natural gas, natural gas byproducts, nonconventional oil). 8 figs

  6. Fiscal Year 2015 Budget

    Data.gov (United States)

    Montgomery County of Maryland — This dataset includes the Fiscal Year 2015 Council-approved operating budget for Montgomery County. The dataset does not include revenues and detailed agency budget...

  7. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

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

  8. Fiscal councils as a mechanism for establishing fiscal discipline

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2014-01-01

    Full Text Available Under the impact of the global economic crisis, the contemporary budget systems have been subject to extensive reforms. There is a growing number of scholars advocating the establishment of fully independent fiscal institutions which would be in charge of administering a sustainable fiscal policy. The bodies available in hitherto practice are fiscal councils, parliament committees on budgetary control or fiscal 'watchdogs'. The institutionalization of fiscal councils should provide for improving the quality of the public debate on fiscal policy and make the governments more fiscally accountable. The existing fiscal councils generally have an advisory role and they are expected to contribute to strengthening the role of national parliaments in scrutinizing the national budget. In fact, the establishment of fiscal councils ensues only after introducing the fiscal rules which serve as statutory limitations on the activities of the executive branch in the budget-related matters. The current economic crisis has substantially hindered the efficient application of these fiscal restrictions. Some states see the solution in establishing independent fiscal institutions which would control the compliance with these rules. As one of the participants in the budgetary process, fiscal councils are in a position to provide better information to the voters on the current state of affairs in public finances and (thus increase the political costs of the government's fiscal unaccountability. In practice, there are several models for the organization of fiscal councils which primarily focus on ex ante or ex post review and assessment concerning whether the relevant institutions have observed the fiscal rules and accomplished the fiscal goals. Considering that their role is to eliminate the asymmetry of information in relations between the legislative and executive breach of government, fiscal councils should contribute to reinforcing the legitimacy of the budgetary

  9. 75 FR 32555 - Consolidated Audit Trail

    Science.gov (United States)

    2010-06-08

    ... Part II Securities and Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule... 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION: Proposed rule... a consolidated order tracking system, or consolidated audit trail, with respect to the trading of...

  10. THE ESSENCE OF FISCAL MANAGEMENT

    OpenAIRE

    Carmen Comaniciu

    2008-01-01

    The existence of fiscal management determine the identification of the essential coordinates of it: the main objective; the sphere of action; essential characteristics; fundamental values; the main function; principles and legities. The essence of fiscal management represent its functions and on the basis of conceiving and exercising management from fiscality field resides an aggregate of principles. In this paper we will try to define the fiscal management, to identify the fundamental and sp...

  11. Status of rod consolidation, 1988

    International Nuclear Information System (INIS)

    Bailey, W.J.

    1989-01-01

    It is estimated that the spent fuel storage pools at some domestic light-water reactors will run out of space before 2003, the year that the US Department of Energy currently predicts it will have a repository available. Of the methods being studied to alleviate the problem, rod consolidation is one of the leading candidates for achieving more efficient use of existing space in spent fuel storage pools. Rod consolidation involves mechanically removing all the fuel rods from the fuel assembly hardware (i.e., the structural components) and placing the fuel rods in a close-packed array in a canister without space grids. A typical goal of rod consolidation systems is to insert the fuel rods from two fuel assemblies into a canister that has the same exterior dimensions as one standard fuel assembly (i.e., to achieve a consolidation or compaction ratio of 2:1) and to compact the nonfuel-bearing structural components from those two fuel assemblies by a factor of 10 to 20. This report provides an overview of the current status of rod consolidation in the United States and a small amount of information on related activities in other countries. 85 refs., 36 figs., 5 tabs

  12. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase III of the Prototypical Rod Consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod Consolidation System as described in the NUS Phase II Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase III effort the system was tested on a component, subsystem, and system level. Volume IV provides the Operating and Maintenance Manual for the Prototypical Rod Consolidation System that was installed at the Cold Test Facility. This document, Book 1 of Volume IV, discusses: Process overview functional descriptions; Control system descriptions; Support system descriptions; Maintenance system descriptions; and Process equipment descriptions

  13. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase III of the Prototypical Rod Consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod Consolidation System as described in the NUS Phase II Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase III effort the system was tested on a component, subsystem, and system level. Volume IV provides the Operating and Maintenance Manual for the Prototypical Rod Consolidation System that was installed at the Cold Test Facility. This document, Book 4 of Volume IV, discusses: Off-normal operating and recovery procedures; Emergency response procedures; Troubleshooting procedures; and Preventive maintenance procedures

  14. Conceptual Design for Consolidation TCAP

    International Nuclear Information System (INIS)

    Klein, J.E.

    1999-01-01

    Two alternate Thermal Cycling Absorption Process (TCAP) designs have been developed for the Tritium Facility Modernization and Consolidation (TFM and C) Project. The alternate designs were developed to improve upon the existing Replacement Tritium Facility (RTF) TCAP design and to eliminate the use of building distributed hot and cold nitrogen system.A brief description of TCAP theory and modeling is presented, followed by an overview of the design criteria for the Isotope Separation System (ISS). Both designs are described in detail, along with a generic description of the complete TCAP system. A design is recommend for the Consolidation Project, and a development plan for both designs is proposed

  15. Theoretical Consolidation of Acoustic Dissipation

    Science.gov (United States)

    Casiano, M. J.; Zoladz, T. F.

    2012-01-01

    In many engineering problems, the effects of dissipation can be extremely important. Dissipation can be represented by several parameters depending on the context and the models that are used. Some examples of dissipation-related parameters are damping ratio, viscosity, resistance, absorption coefficients, pressure drop, or damping rate. This Technical Memorandum (TM) describes the theoretical consolidation of the classic absorption coefficients with several other dissipation parameters including linearized resistance. The primary goal of this TM is to theoretically consolidate the linearized resistance with the absorption coefficient. As a secondary goal, other dissipation relationships are presented.

  16. Dreaming and offline memory consolidation.

    Science.gov (United States)

    Wamsley, Erin J

    2014-03-01

    Converging evidence suggests that dreaming is influenced by the consolidation of memory during sleep. Following encoding, recently formed memory traces are gradually stabilized and reorganized into a more permanent form of long-term storage. Sleep provides an optimal neurophysiological state to facilitate this process, allowing memory networks to be repeatedly reactivated in the absence of new sensory input. The process of memory reactivation and consolidation in the sleeping brain appears to influence conscious experience during sleep, contributing to dream content recalled on awakening. This article outlines several lines of evidence in support of this hypothesis, and responds to some common objections.

  17. The Causes of Fiscal Transparency

    DEFF Research Database (Denmark)

    Alt, James E.; Lassen, David Dreyer; Rose, Shanna

    We use unique panel data on the evolution of transparent budget procedures in the American states over the past three decades to explore the political and economic determinants of fiscal transparency. Our case studies and quantitative analysis suggest that both politics and fiscal policy outcomes...... influence the level of transparency. More equal political competition and power sharing are associated with both greater levels of fiscal transparency and increases in fiscal transparency during the sample period. Political polarization and past fiscal conditions, in particular state government debt...... and budget imbalance, also appear to affect the level of transparency...

  18. New fiscal crisis Nueva crisis fiscal

    Directory of Open Access Journals (Sweden)

    Giraldo Giraldo César

    1996-06-01

    Full Text Available The fiscal deficit in Latin America is currently caused by the external and internal debt, and the fact that economic authorities have lost the ability to manage an important part of macroeconomic policy as a result of the process of decentralization. Along with less macroeconomic control, destabilizing factors increase due to the greater mobility of international financial markets, where any changein signals provokes abrupt and massive movements of capital in favor of or against a country. This problem is aggravated by the dismantling of the principal regulations, especially those relating to exchange controls, foreign investment, and international trade. Fiscal policyends up defending the stability of the main economic variables, in anuncertain and unpredictable context determined by an autonomous finance capital. It defends the stability of three key prices: inflation, currency, and interest rateo An abrupt change in any of these may depreciate the real value of financial assets, with which financial wealth would disappear like foam.El déficit fiscal en América Latina se origina actualmente en las deuda externa e interna, y en que la autoridad económica ha perdido el manejo de una parte importante de la política macroeconómica como resultado del proceso de descentralización. A la par del menor control macroeconómico, los factores desestabilizadores aumentan por la mayor movilidad de mercados financieros internacionales, donde cualquier cambio en las señales suscita movimientos de capital abruptos y masivos en favor o en contra de un país. Este problema se agrava con el desmonte de las principales regulaciones, en especial a las referidas al control cambiario, la inversión extrnajera y el comercio internacional. La política fiscal termina defendiendo la estabilidad de las principales variables macroeconómicas, en un contexto incierto e impredecible determinado por un capital financiero autónomo. Defiende la estabilidad de tres

  19. Synaptic consolidation across multiple timescales

    Directory of Open Access Journals (Sweden)

    Lorric Ziegler

    2014-03-01

    Full Text Available The brain is bombarded with a continuous stream of sensory events, but retains only a small subset in memory. The selectivity of memory formation prevents our memory from being overloaded with irrelevant items that would rapidly bring the brain to its storage limit; moreover, selectivity also prevents overwriting previously formed memories with new ones. Memory formation in the hippocampus, as well as in other brain regions, is thought to be linked to changes in the synaptic connections between neurons. In this view, sensory events imprint traces at the level of synapses that reflect potential memory items. The question of memory selectivity can therefore be reformulated as follows: what are the reasons and conditions that some synaptic traces fade away whereas others are consolidated and persist? Experimentally, changes in synaptic strength induced by 'Hebbian' protocols fade away over a few hours (early long-term potentiation or e-LTP, unless these changes are consolidated. The experiments and conceptual theory of synaptic tagging and capture (STC provide a mechanistic explanation for the processes involved in consolidation. This theory suggests that the initial trace of synaptic plasticity sets a tag at the synapse, which then serves as a marker for potential consolidation of the changes in synaptic efficacy. The actual consolidation processes, transforming e-LTP into late LTP (l-LTP, require the capture of plasticity-related proteins (PRP. We translate the above conceptual model into a compact computational model that accounts for a wealth of in vitro data including experiments on cross-tagging, tag-resetting and depotentiation. A central ingredient is that synaptic traces are described with several variables that evolve on different time scales. Consolidation requires the transmission of information from a 'fast' synaptic trace to a 'slow' one through a 'write' process, including the formation of tags and the production of PRP for the

  20. US fiscal regimes and optimal monetary policy

    NARCIS (Netherlands)

    Mavromatis, K.

    2014-01-01

    Fiscal policy in the US has been documented to have been the leading authority in the ‘60s and the ‘70s (active fiscal policy), while committing to make the necessary fiscal adjustments following Volcker’s appointment (passive fiscal policy). Moreover, while passive, US fiscal policy has at times

  1. De fiscale fishing expedition

    NARCIS (Netherlands)

    Poelmann, E.

    2016-01-01

    In de fiscale literatuur en/of mediaberichten duikt met enige regelmaat de term ‘fishing expedition’ op. De term wordt in rechterlijke uitspraken en in beleid genoemd, in nationale en internationale context. Het valt op dat voor die term kennelijk slechts indirecte definities bestaan, althans ik heb

  2. Consultatie bij fiscale wetgeving

    NARCIS (Netherlands)

    Kreveld, Netty Margriet Amelien van

    2016-01-01

    The key objective of this research is to design a consultation model for the legislative process in fiscal matters. When tax laws are being drafted, such a model can be used as a tool to select the best possible consultation variant and the suitable stakeholders. I have analyzed six consultation

  3. Consolidated results 2000. Forecasts 2001; Resultats consolides 2000. Perspectives 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-07-01

    This document presents an economic analysis of the Group Gaz De France consolidated results for the year 2000. The main topics are the evolution of the energy market, the great economic growth for the five businesses of the Group (exploration-production, trade, transport, distribution and services), financial results affected by the supply costs increase, the position reinforcement among the gas leaders in Europe and the highlights of 2000. (A.L.B.)

  4. Common consolidated corporate tax base: grouping and consolidation

    Directory of Open Access Journals (Sweden)

    Danuše Nerudová

    2012-01-01

    Full Text Available After the ten years of work and discussion of the proposal the European Commission has published the proposal of CCCTB directive on 16th March, 2011. This proposal can be considered as unique, for the European Commission is suggesting totally new system of corporate taxation. The aim of the paper is to research the rules for consolidation and grouping suggested in the proposal of CCCTB directive, to identify the possible conflict situations and to suggest the possible solution. The focuses on the provisions regarding the conditions for consolidation and grouping, comprised in chapter IX, Art. 54–60. In that area has been identified, that even though the provisions seem to be clear, their practical application can in some situations lead to double interpretation, mainly with respect to the fact that individual member states are responsible for the implementation of the directive and also national tax administrators and national courts are going to interpret the provisions of the directive. Therefore even though the fact that suggested system is unique and addresses a lot of problems which are facing companies running business on the internal market, the provisions regarding the consolidation rules and rules for group formatting may still lead not to unified interpretation. In that respect, some of the rules should be more specific in order to ensure unified interpretation.

  5. Sandia solidification process: consolidation and characterization. Part I. Consolidation studies

    International Nuclear Information System (INIS)

    Johnstone, J.K.

    1978-05-01

    The consolidation behavior of a complex polycrystalline ceramic nuclear waste form composed of titanates, zeolite, and metallic silicon was studied. Initial solidification takes place by an ion exchange process. The resulting powder exhibits a large surface area, approximately 350 m 2 /g, and several decomposition, crystallization and phase change reactions from room temperature to 1100 0 C. In spite of the large surface area, consolidation by cold pressing and atmospheric sintering to 1100 0 C was not satisfactory. Vacuum hot pressing was found to produce fully dense pellets (less than 1% residual porosity) under very mild conditions, 6.9 MPa (1100 psi) and 1100 0 C. The dominant densification mechanism was viscous flow. Under less than optimum hot pressing conditions, three stages of densification were observed. Initial densification took place by particle rearrangement which was described with a viscous flow model. Second stage densification occurred by a solution-precipitation process controlled by a phase boundary dissolution reaction. In several cases, a third, final densification stage was observed. Detailed studies describe the effects of heating rate, processing temperature, pressure, residence time, atmosphere, composition, heat treatment, and the addition of consolidation aids on the densification behavior. In addition, fully radioactive high level mixed fission product titanate/waste pellets (1.27 cm diameter) were hot pressed at Oak Ridge National Laboratory to demonstrate the feasibility of such a process in a remotely operated hot cell. High density uniform pellets were obtained

  6. 77 FR 45721 - Consolidated Audit Trail

    Science.gov (United States)

    2012-08-01

    ... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading of... With a Consolidated Audit Trail 3. Large Trader Reporting System Rule B. Summary of Proposed Rule 613 C... Authority (``FINRA'') and some of the exchanges currently maintain their own separate audit trail systems...

  7. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 2 discusses the following topics: Fuel Rod Extraction System Test Results and Analysis Reports and Clamping Table Test Results and Analysis Reports

  8. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 1 discusses the following topics: the background of the project; test program description; summary of tests and test results; problem evaluation; functional requirements confirmation; recommendations; and completed test documentation for tests performed in Phase 3

  9. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 9 discusses the following topics: Integrated System Normal Operations Test Results and Analysis Report; Integrated System Off-Normal Operations Test Results and Analysis Report; and Integrated System Maintenance Operations Test Results and Analysis Report

  10. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 8 discusses Control System SOT Tests Results and Analysis Report. This is a continuation of Book 7

  11. Method for consolidating incompetent formations

    Energy Technology Data Exchange (ETDEWEB)

    Pavlich, J.P.; Calvert, D.G.

    1965-02-23

    An incompetent formation is consolidated and left permeable by first injecting a solidifiable liquid resin, and following this by an organic liquid to set the resin. The liquid resin used may be 3 (glycidyloxy) propyl trimethoxysilane in sufficient concentration to considerably increase the compressive strength of the consolidated zone. The silane may be used in a ratio of between 0.5 and 5% of the total volume of the liquid resin. The liquid resin used may be a phenol-formaldehyde condensation product dispersed in an aliphatic alcohol with from 1 to 4 carbon atoms. The liquid resin used may be an epoxy containing a hardener. The resin may be displaced into the formation by a liquid hydrocarbon. (5 claims)

  12. To Replay, Perchance to Consolidate.

    Directory of Open Access Journals (Sweden)

    Lisa Genzel

    2015-10-01

    Full Text Available After a memory is formed, it continues to be processed by the brain. These "off-line" processes consolidate the memory, leading to its enhancement and to changes in memory circuits. Potentially, these memory changes are driven by off-line replay of the pattern of neuronal activity present when the memory was being formed. A new study by Dhaksin Ramanathan and colleagues, published in PLOS Biology, demonstrates that replay occurs predominately after the acquisition of a new motor skill and that it is related to changes in memory performance and to the subsequent changes in memory circuits. Together, these observations reveal the importance of neuronal replay in the consolidation of novel motor skills.

  13. Consolidation of renders and plasters

    Czech Academy of Sciences Publication Activity Database

    van Hees, R.; Veiga, R.; Slížková, Zuzana

    2017-01-01

    Roč. 50, č. 1 (2017), s. 50-65 ISSN 1359-5997 R&D Projects: GA MŠk(CZ) LO1219 Keywords : consolidants * plasters * requirements * selection * assessment Subject RIV: AL - Art, Architecture, Cultural Heritage OBOR OECD: Materials engineering Impact factor: 2.607, year: 2016 http://link.springer.com/article/10.1617/s11527-016-0894-5

  14. Consolidated results 2000. Forecasts 2001

    International Nuclear Information System (INIS)

    2001-01-01

    This document presents an economic analysis of the Group Gaz De France consolidated results for the year 2000. The main topics are the evolution of the energy market, the great economic growth for the five businesses of the Group (exploration-production, trade, transport, distribution and services), financial results affected by the supply costs increase, the position reinforcement among the gas leaders in Europe and the highlights of 2000. (A.L.B.)

  15. Fiscal Federalism in Monetary Unions

    DEFF Research Database (Denmark)

    Dreyer, Johannes Kabderian; A. Schmid, Peter

    2015-01-01

    Net fiscal transfers are commonly seen as a possible means to ensure the wellfunctioning of a currency area. We show that U.S. net fiscal transfers, measured as the difference between gross federal revenues and federal expenditures per state, are enormous. Moreover, we run panel regressions...... a system of fiscal federalism which raises the question whether it should be established in the medium- and long-run. If so, which should be the magnitude of net fiscal transfers? We calculate these transfers hypothetically for 1999-2010, using a relative volume comparable to the one in the USA....

  16. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

    This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

  17. FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

    Directory of Open Access Journals (Sweden)

    S. V. KUCHER

    2016-12-01

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

  18. Environmental fiscal reforms

    OpenAIRE

    Ashish Chaturvedi; Manjeet S. Saluja; Abhijit Banerjee; Rachna Arora

    2014-01-01

    The paper presents concepts and instruments of environmental fiscal reforms (EFR) and their application in the Indian context. EFR can lead to environmental improvement more efficiently and cost effectively than traditional regulation. There is substantial experience of successful EFR implementation in the European Union. India has also adopted some EFR measures such as deregulation of petrol prices, coal cess, and subsidy for setting up common effluent treatment plants. The challenges of imp...

  19. Measuring the fiscal revenue loss of VAT exemption in commercial banking

    OpenAIRE

    Genser, Bernd; Winker, Peter

    1997-01-01

    The closing of tax loopholes is one important instrument for fiscal consolidation. We concentrate on the value added tax exemption of banking services in Germany. The potential tax revenue under full value added taxation cannot be estimated from national accounting data, as it is necessary to apportion the value added between final consumption and intermediate production. We develop a method which allows to base our estimates on disaggregated banks' balance sheet data and obtain an estimate f...

  20. Basalt Waste Isolation Project. Annual report, fiscal year 1980

    International Nuclear Information System (INIS)

    1980-11-01

    During this fiscal year the information available in the fields of geology and hydrology of the Columbia Plateau was consolidated and two reports were issued summarizing this information. In addition, the information on engineered barriers was consolidated and a report summarizing the research to date on waste package development and design of borehole seals was prepared. The waste package studies, when combined with the hydrologic integration, revealed that even under extreme disruptive conditions, a repository in basalt with appropriately designed waste packages can serve as an excellent barrier for containment of radionuclides for the long periods of time required for waste isolation. On July 1, 1980, the first two heater tests at the Near-Surface Test Facility were started and have been successfully operated to this date. The papers on the Near-Surface Test Facility section of this report present the results of the equipment installed and the preliminary results of the testing. In October 1979, the US Department of Energy selected the joint venture of Kaiser Engineers/Parsons Brinckerhoff Quade and Douglas, Inc., to be the architect-engineer to produce a conceptual design of a repository in basalt. During the year, this design has progressed and concept selection has now been completed. This annual report presents a summary of the highlights of the work completed during fiscal year 1980. It is intended to supplement and summarize the nearly 200 papers and reports that have been distributed to date as a part of the Basalt Waste Isolation Project studies

  1. CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Dănuţ CHILAREZ

    2014-06-01

    Full Text Available As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requires, in addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the cash flows, that the management must take into account both the good informing of the information users through the financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while respecting the legal framework so that the fiscal risk is avoided or reduced as much as possible.

  2. Centralized consolidation/recycling center

    International Nuclear Information System (INIS)

    St. Georges, L.T.; Poor, A.D.

    1995-05-01

    There are approximately 175 separate locations on the Hanford Site where dangerous waste is accumulated in hundreds of containers according to compatibility. Materials that are designated as waste could be kept from entering the waste stream by establishing collection points for these materials and wastes and then transporting them to a centralized consolidation/recycling center (hereinafter referred to as the consolidation center). Once there the materials would be prepared for offsite recycling. This document discusses the removal of batteries, partially full aerosol cans, and DOP light ballasts from the traditional waste management approach, which eliminates 89 satellite accumulation areas from the Hanford Site (43 for batteries, 33 for aerosols, and 13 for DOP ballasts). Eliminating these 89 satellite accumulation areas would reduce by hundreds the total number of containers shipped offsite as hazardous waste (due to the increase in containers when the wastes that are accumulated are segregated according to compatibility for final shipment). This new approach is in line with the U.S. Environmental Protection Agency's (EPA) draft Universal Waste Rules for these open-quotes nuisanceclose quotes and common waste streams. Additionally, future reviews of other types of wastes that can be handled in this less restrictive and more cost-effective manner will occur as part of daily operations at the consolidation center. The Hanford Site has been identified as a laboratory for reinventing government by the Secretary of the U.S. Department of Energy (DOE), Hazel O'Leary, and as a demonstration zone where open-quotes innovative ideas, processes and technologies can be created, tested and demonstrated.close quotes Additionally, DOE, EPA, and the Washington State Department of Ecology (Ecology) have agreed to cut Hanford cleanup costs by $1 billion over a 5-year period

  3. THE INFLUENCE OF THE INTEGRATION IN THE EUROPEAN UNION ON THE ROMANIAN FISCAL LEGISLATION

    Directory of Open Access Journals (Sweden)

    Mircea Muntean

    2008-12-01

    Full Text Available Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union, one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to direct taxes: dividend tax, interest income tax, assets transfer, shares exchange, income taxation for the non-residents, and so on, along with the indirect taxes: value-added tax, excise duties, etc. The paper approaches the main provisions within the contents of the European directives as well as the means of their implementation in the Romanian fiscal legislation regarding various types of taxes. The implementation of the European directives has been simultaneous with the establishing of measures concerning fiscal fraud prevention, frauds liable to have a negative impact on the state's consolidated budget.

  4. THE SUSTAINABILITY OF THE FISCAL-BUDGETARY POLICY IN THE CONTEXT OF TAXATION SYSTEM REDUCTION

    Directory of Open Access Journals (Sweden)

    Cristian MOCAN

    2015-08-01

    Full Text Available The estimation of the budgetary impact determined by the Government’s proposition of modifying Law no. 571/2003 regarding the Fiscal code, respectively the diminution of the central levies and taxes (VAT, profit tax, income tax, microenterprises’ income tax, excises, etc., represents a mandatory condition provided by the legislation in the field, having as primary role the observance of the fiscal budgetary policy’s objectives on medium-term and long-term assumed by Romania through the Treaty regarding the stability, coordination and governance in the European Union. The tax sustainability on medium-term and long-term supposes that the Government promotes a cautious fiscal-budgetary policy and an efficient administration of the appeared risks that wouldn’t imply adjustments of the expenses, incomes or a budgetary deficit with adverse economic and social effects.This work intends to analyze the financial impact on Romania’s budget following the proposition of the Government to reduce the central levies and taxes, the opportunity of adopting a high fiscal relaxation while observing the medium-term and long-term budgetary objectives and the consolidation of the existing macroeconomic balances. The data used in the proposed scientific work takes into consideration the estimated VAT and GDP for 2015-2017 in Romania. The set of used data was available in the database of ANAF and the data provided in the Fiscal budgetary strategy 2015-2017.The results of the study highlight the importance of the correct dimensioning of the effects of the first round and those of the second round represented by the fiscal relaxation measures in the revision project of law no. 571/2003 regarding the Fiscal code in the context of using fiscal multipliers and the elasticity of the budgetary aggregates.

  5. Fiscal councils and economic volatility

    Czech Academy of Sciences Publication Activity Database

    Geršl, A.; Jašová, M.; Zápal, Jan

    2014-01-01

    Roč. 64, č. 3 (2014), s. 190-212 ISSN 0015-1920 Grant - others:UK(CZ) UNCE 204005/2012 Institutional support: PRVOUK-P23 Keywords : dynamic inconsistency * fiscal and monetary policy interaction * independent fiscal council Subject RIV: AH - Economic s Impact factor: 0.420, year: 2014 http://journal.fsv.cuni.cz/storage/1298_jasova.pdf

  6. Deepening Representative Democracy through Fiscal ...

    African Journals Online (AJOL)

    The ideas behind composite budgeting for effective fiscal decentralisation are noble, but the implementation is constrained by organisational, coordination, structural and technical factors. The key unanswered question is whether the failure to deliver the goods of fiscal decentralisation is fettered by misnomer ...

  7. US downstream consolidation and bifurcation

    International Nuclear Information System (INIS)

    Adam, P.S.

    1997-01-01

    Several years of dismal performances finally prompted US petroleum marketers and refiners to consolidate in a big way, starting last year. This restructuring is already altering the configuration and dynamics of marketing and refining in North America. In the years ahead, returns seem set to improve industry-wide. But a rising tide of marketing and refining profitability will not lift all the boats, at least not all equally, particularly since there may be more to some of these recent alliances, partnerings, divestitures and mergers than first meets the eye. A more concentrated US refining and marketing sector might mean more fireworks rather than greater stability. (author)

  8. the fiscality, tool of an energy policy

    International Nuclear Information System (INIS)

    2001-12-01

    This report studies how the fiscality can be an adapted tool for the implementing of the french energy policy. The term fiscality designates here the fiscality of the energy production, consumption and use in the industrial fabrication processes. An evaluation of the french fiscality and the analysis of this accounting are detailed. (A.L.B.)

  9. Osmotic consolidation of suspensions and gels

    International Nuclear Information System (INIS)

    Miller, K.T.; Zukoski, C.F.

    1994-01-01

    An osmotic method for the consolidation of suspensions of ceramic particles is demonstrated. Concentrated solutions of poly(ethylene oxide) are separated from a suspension of ceramic particles by a semipermeable membrane, creating a gradient in solvent chemical potential. Solvent passes from the suspension into the polymer solution, lowering its free energy and consolidating the suspension. Dispersions of stable 8-nm hydrous zirconia particles were consolidated to over 47% by volume. Suspensions of α-alumina in three states of aggregation (dispersed, weakly flocculated, and strongly flocculated) were consolidated to densities greater than or equal to those produced in conventional pressure filtration. Moreover, the as-consolidated alumina bodies were partially drained of fluid during the osmotic consolidation process, producing cohesive partially dried bodies with improved handling characteristics

  10. Auto consolidated cohesive sediments erosion

    International Nuclear Information System (INIS)

    Ternat, F.

    2007-02-01

    Pollutants and suspended matters of a river can accumulate into the sedimentary column. Once deposited, they are submitted to self-weight consolidation processes, ageing and burying, leading to an increase of their erosion resistance. Pollutant fluxes can be related to sedimentary fluxes, determined by threshold laws. In this work, an erosion threshold model is suggested by introducing a cohesion force into the usual force balance. A model of cohesion is developed on the basis of interactions between argillaceous cohesive particles (clays), particularly the Van der Waals force, whose parameterization is ensured by means of granulometry and porosity. Artificial erosion experiments were performed in a recirculating erosion flume with natural cored sediments where critical shear stress measurements were performed. Other analyses provided granulometry and porosity. The results obtained constitute a good database for the literature. The model is then applied to the experimental conditions and gives good agreement with measurements. An example of the accounting for self-weight consolidation processes is finally suggested, before finishing on a Mohr like diagram dedicated to soft cohesive sediment erosion. (author)

  11. Neuromodulation: acetylcholine and memory consolidation.

    Science.gov (United States)

    Hasselmo

    1999-09-01

    Clinical and experimental evidence suggests that hippocampal damage causes more severe disruption of episodic memories if those memories were encoded in the recent rather than the more distant past. This decrease in sensitivity to damage over time might reflect the formation of multiple traces within the hippocampus itself, or the formation of additional associative links in entorhinal and association cortices. Physiological evidence also supports a two-stage model of the encoding process in which the initial encoding occurs during active waking and deeper consolidation occurs via the formation of additional memory traces during quiet waking or slow-wave sleep. In this article I will describe the changes in cholinergic tone within the hippocampus in different stages of the sleep-wake cycle and will propose that these changes modulate different stages of memory formation. In particular, I will suggest that the high levels of acetylcholine that are present during active waking might set the appropriate dynamics for encoding new information in the hippocampus, by partially suppressing excitatory feedback connections and so facilitating encoding without interference from previously stored information. By contrast, the lower levels of acetylcholine that are present during quiet waking and slow-wave sleep might release this suppression and thereby allow a stronger spread of activity within the hippocampus itself and from the hippocampus to the entorhinal cortex, thus facilitating the process of consolidation of separate memory traces.

  12. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 4 discusses the following topics: Rod Compaction/Loading System Test Results and Analysis Report; Waste Collection System Test Results and Analysis Report; Waste Container Transfer Fixture Test Results and Analysis Report; Staging and Cutting Table Test Results and Analysis Report; and Upper Cutting System Test Results and Analysis Report

  13. Prototypical Rod Consolidation Demonstration Project

    International Nuclear Information System (INIS)

    1993-05-01

    The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 5 discusses the following topics: Lower Cutting System Test Results and Analysis Report; NFBC Loading System Test Results and Analysis Report; Robotic Bridge Transporter Test Results and Analysis Report; RM-10A Remotec Manipulator Test Results and Analysis Report; and Manipulator Transporter Test Results and Analysis Report

  14. Genesis and Development of Consolidated Financial Statements

    OpenAIRE

    Kostyantyn Bezverkhiy

    2015-01-01

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

  15. Control of Bank Consolidated Financial Statements Quality

    OpenAIRE

    Margarita S. Ambarchyan

    2013-01-01

    The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the charact...

  16. Environmental fiscal reforms

    Directory of Open Access Journals (Sweden)

    Ashish Chaturvedi

    2014-09-01

    Full Text Available The paper presents concepts and instruments of environmental fiscal reforms (EFR and their application in the Indian context. EFR can lead to environmental improvement more efficiently and cost effectively than traditional regulation. There is substantial experience of successful EFR implementation in the European Union. India has also adopted some EFR measures such as deregulation of petrol prices, coal cess, and subsidy for setting up common effluent treatment plants. The challenges of implementing EFR measures in India are also discussed, including inadequate analysis, policy framework and institutional capacity, as well as conflict with poverty reduction and building political support.

  17. 20 CFR 702.345 - Formal hearings; consolidated issues; consolidated cases.

    Science.gov (United States)

    2010-04-01

    ...; consolidated cases. (a) When one or more additional issues are raised by the administrative law judge pursuant... Administrative Law Judge may consolidate such cases for hearing. ...; consolidated cases. 702.345 Section 702.345 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT...

  18. Fiscal Liability of State Contractors

    Directory of Open Access Journals (Sweden)

    Santiago Fajardo-Peña

    2017-06-01

    Full Text Available The State contract is one of the most important tools for public management. The formation, execution and liquidation of State contracts are also a potential cause of State patrimonial damages. Perhaps for this reason, many State contractors are prosecuted as if they were public spending managers. The question, however, is not as simple. The fiscal liability process has a qualified recipient: the fiscal manager. In this article, through a conceptual exposition and a case study, we identify the criterion for determining in which cases a State contractor acquires the function of controlling public funds and when he/she can be subjected to a fiscal liability.

  19. 26 CFR 1.1502-3 - Consolidated tax credits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of...) Consolidated limitation based on amount of tax. (i) Notwithstanding the amount of the consolidated credit...

  20. 7 CFR 283.16 - Consolidation of issues.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Consolidation of issues. 283.16 Section 283.16... Claims of $50,000 or More § 283.16 Consolidation of issues. Similar issues involved in appeals by two or...) Disposition of consolidated issues. If the ALJ orders consolidation, the issues consolidated will be...

  1. Banking and Fiscal Unions in the EU: What is More Relevant?

    Directory of Open Access Journals (Sweden)

    Anna N. Tsibulina

    2014-01-01

    Full Text Available The article deals with financial system structures in the eurozone member states, linkages between banking sectors and fiscal solvency of states and EU initiatives towards improving frameworks to prevent and if necessary to deal with crises in the future. The global economic and financial crisis has revealed a close interrelation between banks problems and sovereigns in the EU. The instruments which were used by national governments in order to save systemically important banks forced the EU to revise approaches to bank supervision and establish new mechanisms for banks' restructuring. At the same time sovereign debt crises in a number of member-states, on the one hand, showed lack of an effective EU-wide system of control over a fiscal discipline and, on the other hand raised questions about lack of any system of fiscal transfers to countries hit by a negative shock. The New Banking and Fiscal unions have been designed to withshand those challenges. The author analyses problems which might be solved with the help of the new instruments established within theabove mentioned unions. At the same time far from all initiatives aimed at achieving greater fiscal consolidation might turn out to be effective when dealing with systemic problems in times of a crisis.

  2. 24 CFR 92.608 - Consolidated plan.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Consolidated plan. 92.608 Section 92.608 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM American Dream Downpayment Initiative § 92.608 Consolidated...

  3. Changing the countryside by land consolidation

    NARCIS (Netherlands)

    Benthem, Roelof Jan

    Land consolidation is a system of technical and legal measures for the improvement of farming conditions and land productivity. In western and central Europe, the execution of these land consolidation schemes causes great changes in the appearance of the countryside: existing landscape elements such

  4. 20 CFR 410.646 - Consolidated issues.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Consolidated issues. 410.646 Section 410.646..., Finality of Decisions, and Representation of Parties § 410.646 Consolidated issues. When one or more additional issues are raised by the Administrative Law Judge pursuant to § 410.637, such issues may, in the...

  5. CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

    OpenAIRE

    Dănuţ CHILAREZ; George Sebastian ENE

    2014-01-01

    As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requi...

  6. Is autism partly a consolidation disorder?

    Science.gov (United States)

    Femia, Lisa A; Hasselmo, Michael E

    2002-12-01

    Computational modeling has been useful for understanding processes of encoding and consolidation in cortical structures. In particular, this work suggests a role of neuromodulators in setting dynamics for consolidation processes during different stages of waking and sleep. Because autistic individuals show symptoms of a cognitive nature coupled with a high prevalence of comorbid conditions such as epileptiform discharge during sleep and sleep disorders, it is possible that autism could involve a breakdown in consolidation processes, which are essential to build effective cognitive representations of the environment on the basis of individual experiences. In this article, theories of consolidation during different stages of waking and sleep and the role of different neuromodulators in these consolidation processes are reviewed in conjunction with different features of autism, which may be understood in the context of these theories.

  7. SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Szora Tamas Atila

    2012-12-01

    Full Text Available The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed assets. The conclusion of this study presents that although the consolidated entity is not a tax, it presents the group effort without the internal flows between entities within the group. In terms of the world scientific research typology used by the authors, it refers to descriptive research, explanatory research and applied research. In terms of the novelties, brought by this study, it is specifically determined, based on the actual database, the evolution of structure indicators, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation.

  8. Control of Bank Consolidated Financial Statements Quality

    Directory of Open Access Journals (Sweden)

    Margarita S. Ambarchyan

    2013-01-01

    Full Text Available The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the characteristic significance factor in the process of consolidated financial statements appraisal by points. The constructed regression model is checked on accuracy and statistical significance. The model can be used by internal auditors and financial analytics as an instrument for bank and non-bank consolidated financial statements quality control

  9. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  10. Spending Disclosure - Fiscal Year 2012

    Data.gov (United States)

    Montgomery County of Maryland — The purpose of this Spending Disclosure Fiscal Year 12 dataset is to allow the public to search and view summary information on payments made to recipients (referred...

  11. The Practice of Fiscal Citizenship

    Directory of Open Access Journals (Sweden)

    Ana Maria da Costa Porto

    2016-12-01

    Full Text Available The citizen is not always aware of his tax rights and obligations, lacking awareness of the exercise of fiscal and tax citizenship. This article presents an analysis of the importance of the citizen to be informed about the embedded taxes when purchasing goods and providing services, as well as the way tax expenditures are made, so that he acquires an active and participatory citizenship for the purpose of achieving fiscal citizenship.

  12. Monetary and Fiscal Policy Coordination

    OpenAIRE

    Hanif, Muhammad N.; Arby, Muhammad Farooq

    2003-01-01

    Macroeconomic policies are meant to achieve non-inflationary, stable growth. There are two major groups of policy instruments to achieve the purpose; one is related to monetary conditions and the other to fiscal conditions. Monetary instruments are employed by the central bank and fiscal instruments are employed by ministry of finance. The objectives and implications of policy measures taken by the two institutions often conflict with each other and thus call for policy coordination for effec...

  13. Planck pre-launch status: The Planck mission

    DEFF Research Database (Denmark)

    Tauber, J. A.; Mandoles, N.; Puget, J.-L.

    2010-01-01

    instruments, and of tests at fully integrated satellite level. It represents the best estimate before launch of the technical performance that the satellite and its payload will achieve in flight. In this paper, we summarise the main elements of the payload performance, which is described in detail...

  14. Planck pre-launch status: The optical system

    DEFF Research Database (Denmark)

    Tauber, J. A.; Nørgaard-Nielsen, Hans Ulrik; Ade, P. A. R.

    2010-01-01

    Planck is a scientific satellite that represents the next milestone in space-based research related to the cosmic microwave background, and in many other astrophysical fields. Planck was launched on 14 May of 2009 and is now operational. The uncertainty in the optical response of its detectors......, based on the knowledge available at the time of launch. We also briefly describe the impact of the major systematic effects of optical origin, and the concept of in-flight optical calibration. Detailed discussions of related areas are provided in accompanying papers....

  15. WinePeer - A Pre-Launch Strategic Analysis

    OpenAIRE

    Lee, Larry; McLeod, Kevin; Renke, Martin

    2010-01-01

    WinePeer is a mobile application that enables wine consumers to rate wines in 60 seconds for the purposes of developing an evolving taste profile with the potential to be leveraged in many different ways. This work determines the viability of WinePeer as a business venture through providing a comprehensive analysis of the external environment including the wine industry supply chain, regulatory influences and global wine industry trends. Drawing on the work of Kim and Mauborgne, this analysis...

  16. WAREHOUSE TRANSFERS AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    Stanciu Dorica

    2015-07-01

    Full Text Available The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism. If in the European Union, the contribution of the three large tax categories (direct tax, indirect and social contributions in forming revenue are relatively close, in Romania, fiscal and budget revenue are directly dependent on the indirect tax and duties, especially on VAT and various sales taxes. If there is reductions in the fiscal evasion as to what these taxes are concerned, the premises for creating budget resource needed to fund the economic growth are created. In judicial literature, tax evasion is considered as being the logic result of all defects and inadvertencies of an imperfect legislation, of broken application methods, as well as a lack of foreseeing and lack of skill on the law-maker’s side, with their excessive tax system is as guilty as those who contribute in creating it. Regardless of how this phenomenon is defined, fiscal evasion represents the lack of fulfillment by the taxpayer of his fiscal obligation. The field in which tax evasion acts is as widespread as the different taxes, manifesting especially in the direct and indirect taxes, influencing their efficiency.

  17. Self-consolidating concrete homogeneity

    Directory of Open Access Journals (Sweden)

    Jarque, J. C.

    2007-08-01

    Full Text Available Concrete instability may lead to the non-uniform distribution of its properties. The homogeneity of self-consolidating concrete in vertically cast members was therefore explored in this study, analyzing both resistance to segregation and pore structure uniformity. To this end, two series of concretes were prepared, self-consolidating and traditional vibrated materials, with different w/c ratios and types of cement. The results showed that selfconsolidating concretes exhibit high resistance to segregation, albeit slightly lower than found in the traditional mixtures. The pore structure in the former, however, tended to be slightly more uniform, probably as a result of less intense bleeding. Such concretes are also characterized by greater bulk density, lower porosity and smaller mean pore size, which translates into a higher resistance to pressurized water. For pore diameters of over about 0.5 μm, however, the pore size distribution was found to be similar to the distribution in traditional concretes, with similar absorption rates.En este trabajo se estudia la homogeneidad de los hormigones autocompactantes en piezas hormigonadas verticalmente, determinando su resistencia a la segregación y la uniformidad de su estructura porosa, dado que la pérdida de estabilidad de una mezcla puede conducir a una distribución no uniforme de sus propiedades. Para ello se han fabricado dos tipos de hormigones, uno autocompactante y otro tradicional vibrado, con diferentes relaciones a/c y distintos tipos de cemento. Los resultados ponen de manifiesto que los hormigones autocompactantes presentan una buena resistencia a la segregación, aunque algo menor que la registrada en los hormigones tradicionales. A pesar de ello, su estructura porosa tiende a ser ligeramente más uniforme, debido probablemente a un menor sangrado. Asimismo, presentan una mayor densidad aparente, una menor porosidad y un menor tamaño medio de poro, lo que les confiere mejores

  18. Dry Rod Consolidation Technology Project results

    International Nuclear Information System (INIS)

    Mullen, C.K.; Feldman, E.M; Vinjamuri, K.; Griebenow, B.L.; Lynch, R.J.; Arave, A.E.; Hill, R.C.

    1988-01-01

    The Dry Rod Consolidation Technology (DRCT) Project conducted at the Idaho National Engineering Laboratory (INEL), in 1987 demonstrated the technical feasibility of a dry horizontal fuel rod consolidation process. Fuel rods from Westinghouse 15 /times/ 15 pressurized water reactor (PWR) spent fuel assemblies were consolidated into canisters to achieve a 2:1 volume reduction ratio. The consolidation equipment was operated at an existing hot cell complex at the INEL. The equipment was specifically designed to interface with the existing facility fuel handling and operational capabilities and was instrumented to provide data collection for process technology research. During the operational phase, data were collected from observation of the consolidation process, fuel assembly handling, and fuel rod behavior and characteristics. Equipment performance was recorded and data measurements were compiled on crud and contamination generated and spread. Fuel assembly skeletons [non-fuel bearing components (NFBC)] were gamma scanned and analyzed for isotopic content and profile. The above data collection was enhanced by extensive photograph and video documentation. The loaded consolidation fuel canisters were utilized for a test of the Transnuclear, Inc. TN-24P dry storage cask with consolidated fuel. The NFBC material was stored for a future volume reduction demonstration project. 14 figs., 4 tabs

  19. Evaluation consolidated under Financial Group Banca Transilvania

    Directory of Open Access Journals (Sweden)

    Chebac Neculina

    2009-06-01

    Full Text Available One of the components of prudence measures adopted by the competentauthorities with the regulation and supervision of financial markets at national andEuropean level is mandatory consolidation of accounts. Romania as member of theEuropean Union it harmonized national regulations with the European consolidation ofaccounts of companies. For the banks have been issued by the appropriate rules by theregulators authority, concerned by National Bank of Romania. In accordance withnational regulations, companies are required to prepare annual consolidated financialstatements may make such situations according to the regulations or accounting inaccordance with Directive VII of the European Economic Community, underInternational Financial Reporting Standards.

  20. Apparatus for consolidation of earth formations

    Energy Technology Data Exchange (ETDEWEB)

    Brandt, H

    1968-02-08

    Earth formations are consolidated by injecting into the formation a fluid medium through vertically spaced perforations; a device lowered into the borehole permits creating chambers isolated from each other and communicating with only one, or a group of perforations. These chambers are connected through valved conduits to a reservoir of the consolidating medium. Each chamber or each group of chambers has its own supply conduit, and flow-measuring means are provided in each conduit. The valves may be magnetic valves, controlled electrically from the surface; the reservoirs for the consolidating medium may be equipped with hydraulically actuated pistons. (8 claims)

  1. Physical and chemical factors affecting sludge consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Turner, C.W.; Blimkie, M.E.; Lavoie, P.A

    1997-09-01

    Chemical reactions between sludge components and precipitation reactions within the pores of the existing sludge are shown to contribute to the consolidation of sludge under steam generator operating conditions. Simulations of sludge representative of plants with a mixed iron/copper feedtrain suggest that as the conditions in the feedtrain become more oxidizing the sludge will become harder with a higher nickel ferrite content. The precipitation of feedwater impurities introduced by condenser leaks and of zinc silicate, which is produced in plants with brass condenser tubes and silica in the makeup water, contribute significantly to sludge consolidation. Sodium phosphate is also shown to be an agent of sludge consolidation. (author)

  2. Fiscal aspects of the European monetary integration

    Directory of Open Access Journals (Sweden)

    Golubović Srđan

    2014-01-01

    Full Text Available Along with the introduction of the euro as a single currency, importance of respecting the fiscal aspects which determine longevity of the monetary arrangement is recognized. For this reason, although underdeveloped, the EU fiscal system provides mechanisms to ensure fiscal discipline among member states. In addition to the fulfillment of the convergence criteria which is a precondition for joining the monetary union, they include no bailout clause and monetary financing prohibition. Sovereign debt that escalated in 2010 showed all the imperfections of these arrangements and pointed to the need for introduction of new and more effective fiscal rules. With fiscal system of the European Union as a starting point, the paper analyzes instruments defined by the fiscal system of the Union, which purpose is to ensure fiscal discipline of the European Monetary Union member states. Last part of the paper analyze new fiscal rules introduced as a response to the debt crisis in the Eurozone.

  3. Budget estimates, fiscal years 1994--1995

    International Nuclear Information System (INIS)

    1993-04-01

    This report contains the fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal years 1994 and 1995

  4. Financial fragility and the fiscal multiplier

    NARCIS (Netherlands)

    van Wijnbergen, S.; van der Kwaak, C.

    2013-01-01

    We investigate the effectiveness of `Keynesian' fiscal stimuli when government deficits and debt rollovers are (possibly partially) financed by balance sheet constrained financial intermediaries. Because financial intermediaries operate under a leverage constraint, deficit financing of fiscal

  5. SUSTAINABILITY OF FISCAL POLICY. CASE OF ROMANIA*

    OpenAIRE

    Ionuţ-Cătălin Croitoru

    2012-01-01

    The Sustainability of fiscal policy is one of the key concerns of each state, especially in periods of macroeconomic imbalance. This study aims to explore the concept of sustainability of Romanian’s fiscal policy. The analysis starts from the definition of sustainability of fiscal policy and its assessment methods. The work is based on the idea that a sustainable fiscal policy ensure sufficient financial resources for long-term to reduce public debt to GDP weighting and provide permits for gr...

  6. Can Fiscal Policy Stimulus Boost Economic Recovery?

    OpenAIRE

    Agnello, L.; Sousa, R.

    2011-01-01

    We assess the role played by fiscal policy in explaining the dynamics of asset markets. Using a panel of ten industrialized countries, we show that a positive fiscal shock has a negative impact in both stock and housing prices. However, while stock prices immediately adjust to the shock and the effect of fiscal policy is temporary, housing prices gradually and persistently fall. Consequently, the attempts of fiscal policy to mitigate stock price developments (e.g. via taxes on capital gains) ...

  7. Taxation, Fiscal Deficit and Inflation in Pakistan

    OpenAIRE

    Ghulam Rasool Madni

    2014-01-01

    Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of...

  8. Distributed learning enhances relational memory consolidation.

    Science.gov (United States)

    Litman, Leib; Davachi, Lila

    2008-09-01

    It has long been known that distributed learning (DL) provides a mnemonic advantage over massed learning (ML). However, the underlying mechanisms that drive this robust mnemonic effect remain largely unknown. In two experiments, we show that DL across a 24 hr interval does not enhance immediate memory performance but instead slows the rate of forgetting relative to ML. Furthermore, we demonstrate that this savings in forgetting is specific to relational, but not item, memory. In the context of extant theories and knowledge of memory consolidation, these results suggest that an important mechanism underlying the mnemonic benefit of DL is enhanced memory consolidation. We speculate that synaptic strengthening mechanisms supporting long-term memory consolidation may be differentially mediated by the spacing of memory reactivation. These findings have broad implications for the scientific study of episodic memory consolidation and, more generally, for educational curriculum development and policy.

  9. Creep consolidation of nuclear depository backfill materials

    International Nuclear Information System (INIS)

    Butcher, B.M.

    1980-10-01

    Evaluation of the effects of backfilling nuclear waste repository rooms is an important aspect of waste repository design. Consolidation of the porous backfill takes place as the room closes with time, causing the supporting stress exerted by the backfill against the intact rock to increase. Estimation of the rate of backfill consolidation is required for closure rate predictions and should be possible if the creep law for the solid constituent is known. A simple theory describing consolidation with a spherical void model is derived to illustrate this relationship. Although the present form of the theory assumes a homogeneous isotropic incompressible material atypical of most rocks, it may be applicable to rock salt, which exhibits considerable plasticity under confined pressure. Application of the theory is illustrated assuming a simple steady-state creep law, to show that the consolidation rate depends on the externally applied stress, temperature, and porosity

  10. Rate type isotach compaction of consolidated sandstone

    NARCIS (Netherlands)

    Waal, J.A. de; Thienen-Visser, K. van; Pruiksma, J.P.

    2015-01-01

    Laboratory experiments on samples from a consolidated sandstone reservoir are presented that demonstrate rate type compaction behaviour similar to that observed on unconsolidated sands and soils. Such rate type behaviour can have large consequences for reservoir compaction, surface subsidence and

  11. Consolidated Audit And Compliance System (CACS)

    Data.gov (United States)

    US Agency for International Development — Consolidated Audit and Compliance System: is an audit findings management and reporting system. CACS is an implementation of the Agency Secure Image and Storage...

  12. Comparative fiscal illusion: A fiscal illusion index for the European Union

    OpenAIRE

    Dell'Anno, Roberto; Dollery, Brian

    2012-01-01

    This paper provides an empirical analysis of fiscal illusion by estimating an index of fiscal illusion for 28 European countries over the period 1995–2008 employing a structural equation approach. Using MIMIC models, the paper investigates the main indicators of fiscal illusion and develops an index of fiscal illusion. It concludes that the chief deterninants for the deployment of fiscal illusion strategies are the share of self-employment on total employment, the educational level of citizen...

  13. Relation Between Filtration and Soil Consolidation Theories

    OpenAIRE

    Strzelecki Tomasz; Strzelecki Michał

    2015-01-01

    This paper presents a different, than commonly used, form of equations describing the filtration of a viscous compressible fluid through a porous medium in isothermal conditions. This mathematical model is compared with the liquid flow equations used in the theory of consolidation. It is shown that the current commonly used filtration model representation significantly differs from the filtration process representation in Biot’s and Terzaghi’s soil consolidation models, which has a bearing on...

  14. Healthcare mergers and acquisitions: strategies for consolidation.

    Science.gov (United States)

    Zuckerman, Alan M

    2011-01-01

    The passage of federal healthcare reform legislation, in combination with other factors, makes it likely that the next few years will be a major period of consolidation for healthcare organizations. This article examines the seven key forces reshaping healthcare delivery--from insurance industry consolidation to cost inflation to the increasing gap between financially strong and struggling providers--and provides advice for organizations on both sides of an acquisition.

  15. The new wave of hospital consolidation.

    Science.gov (United States)

    Goldstein, Lisa

    2012-04-01

    Reimbursement challenges, spiraling healthcare costs, and a slow economic recovery are driving the latest wave of hospital consolidation. Health insurance companies and provider systems are forming partnerships in the consolidation field with the goal of reducing healthcare costs and improving quality. The "cost" of the acquisition may include debt and other obligations of the acquired hospital, such as pension liabilities, along with a multiyear capital commitment.

  16. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Cirstea Andreea; Baltariu Carmen-Alexandra

    2013-01-01

    The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled en...

  17. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-01

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

  18. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    International Nuclear Information System (INIS)

    1991-01-01

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

  19. 45 CFR 402.21 - Fiscal control.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal control. 402.21 Section 402.21 Public Welfare Regulations Relating to Public Welfare OFFICE OF REFUGEE RESETTLEMENT, ADMINISTRATION FOR CHILDREN... Administration of Grants § 402.21 Fiscal control. (a) Fiscal control and accounting procedures must be sufficient...

  20. 34 CFR 303.125 - Fiscal control.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Fiscal control. 303.125 Section 303.125 Education... DISABILITIES State Application for a Grant Statement of Assurances § 303.125 Fiscal control. The statement must provide assurance satisfactory to the Secretary that such fiscal control and fund accounting procedures...

  1. [The consolidation of memory, one century on].

    Science.gov (United States)

    Prado-Alcala, R A; Quirarte, G L

    The theory of memory consolidation, based on the work published by Georg Elias Muller and Alfons Pilzecker over a century ago, continues to guide research into the neurobiology of memory, either directly or indirectly. In their classic monographic work, they concluded that fixing memory requires the passage of time (consolidation) and that memory is vulnerable during this period of consolidation, as symptoms of amnesia appear when brain functioning is interfered with before the consolidation process is completed. Most of the experimental data concerning this phenomenon strongly support the theory. In this article we present a review of experiments that have made it possible to put forward a model that explains the amnesia produced in conventional learning conditions, as well as another model related to the protection of memory when the same instances of learning are submitted to a situation involving intensive training. Findings from relatively recent studies have shown that treatments that typically produce amnesia when they are administered immediately after a learning experience (during the period in which the memory would be consolidating itself) no longer have any effect when the instances of learning involve a relatively large number of trials or training sessions, or relatively high intensity aversive events. These results are not congruent with the prevailing theories about consolidation.

  2. [Impacts of farmland consolidation on farmland landscape].

    Science.gov (United States)

    Deng, Jinsong; Wang, Ke; Li, Jun; Xu, Junfeng; Shen, Zhangquan; Gao, Yurong

    2006-01-01

    Farmland consolidation is the act of regulating, improving, and comprehensively renovating the structure, quality, and layout of field, water, road, forestry, and village in the countryside in a certain area by means of administration, economy, law, and engineering techniques according to the goal and usage defined by land use planning, so as to improve farmland use rate and its output rate, to increase farmland area, and to achieve better productive, living, and ecological environment. Recently, farmland consolidation has been carried out all over the country, especially in its economy-developed regions. But, unscientific planning and unsuitable farmland consolidation engineering have negative effects on field ecological system. In this paper, based on the technology of GIS and RS, the basic theories and methods of landscape ecology and a compositive grading method were applied to analysis the dynamics of farmland landscape fragmentation in Tongxiang county. The results showed that the farmland landscape fragmentation in this county was strongly affected by consolidation. More attention should be paid to the protection of farmland landscape during consolidation, and to avoid or decrease the negative effects resulted from unscientific planning and unsuitable farmland consolidation engineering.

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

    Science.gov (United States)

    Murphy, Elizabeth A.; McCarthy, Mark A.

    2010-01-01

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

  4. Fiscal system analysis - contractual systems

    International Nuclear Information System (INIS)

    Kaiser, M.J.

    2006-01-01

    Production sharing contracts are one of the most popular forms of contractual system used in petroleum agreements around the world, but the manner in which the fiscal terms and contract parameters impact system measures is complicated and not well understood. The purpose of this paper is to quantify the influence of private and market uncertainty in contractual fiscal systems. A meta-modelling approach is employed that couples the results of a simulation model with regression analysis to construct numerical functionals that quantify the fiscal regime. Relationships are derived that specify how the present value, rate of return, and take statistics vary as a function of the system parameters. The deepwater Girassol field development in Angola is taken as a case study. (author)

  5. Pathway Distiller - multisource biological pathway consolidation.

    Science.gov (United States)

    Doderer, Mark S; Anguiano, Zachry; Suresh, Uthra; Dashnamoorthy, Ravi; Bishop, Alexander J R; Chen, Yidong

    2012-01-01

    One method to understand and evaluate an experiment that produces a large set of genes, such as a gene expression microarray analysis, is to identify overrepresentation or enrichment for biological pathways. Because pathways are able to functionally describe the set of genes, much effort has been made to collect curated biological pathways into publicly accessible databases. When combining disparate databases, highly related or redundant pathways exist, making their consolidation into pathway concepts essential. This will facilitate unbiased, comprehensive yet streamlined analysis of experiments that result in large gene sets. After gene set enrichment finds representative pathways for large gene sets, pathways are consolidated into representative pathway concepts. Three complementary, but different methods of pathway consolidation are explored. Enrichment Consolidation combines the set of the pathways enriched for the signature gene list through iterative combining of enriched pathways with other pathways with similar signature gene sets; Weighted Consolidation utilizes a Protein-Protein Interaction network based gene-weighting approach that finds clusters of both enriched and non-enriched pathways limited to the experiments' resultant gene list; and finally the de novo Consolidation method uses several measurements of pathway similarity, that finds static pathway clusters independent of any given experiment. We demonstrate that the three consolidation methods provide unified yet different functional insights of a resultant gene set derived from a genome-wide profiling experiment. Results from the methods are presented, demonstrating their applications in biological studies and comparing with a pathway web-based framework that also combines several pathway databases. Additionally a web-based consolidation framework that encompasses all three methods discussed in this paper, Pathway Distiller (http://cbbiweb.uthscsa.edu/PathwayDistiller), is established to allow

  6. RTE - Consolidated financial statements 2016

    International Nuclear Information System (INIS)

    2017-01-01

    RTE's business model led to favourable borrowing conditions. In April 2016, RTE launched a 1 350 million euro bond issue in two tranches, one for 650 million euro at a rate of 1% over 10.5 years, the other for 700 million euro at a rate of 2% over 20 years. These historically low rates extend the average debt maturity and keep financial costs under control. This document comprises a Management report with RTE's Financial and legal information, Company information, Environmental and societal information, and a Consolidated financial statement with detailed financial data and comments

  7. THE EVOLUTION OF FISCAL INDICATORS IN THE LAST YEARSIN ROMANIA

    Directory of Open Access Journals (Sweden)

    Kulcsar Edina

    2011-07-01

    Full Text Available Tax revenues are an important part of budget revenues, and their structure represent the mirror of government's fiscal policy. Also their level and structure reflects the evolution of the economy in general. The evolution of tax revenues has been influenced by the financial crisis of this period. The tax revenue structure in Romania is characterized by relatively high share of indirect taxes revenues in comparison with another European Union states, where the share of revenues from direct, indirect taxes and social contribution is relatively close. Government expenditure is vital for the economy especially if they are focused on productive areas. They are the engine of economic developments and plays an important role in raising the standard of living of population in a state. In the last years, the growth rate of public expenditure was higher than the trend of tax revenues increase. Sizing revenue and public expenditure is essential for achieving the budget balance target and to meet the criterion stipulated in the Stability and Growth Pact. According to the Pact, the budget deficit may not exceed 3% of GDP. This development asymmetric led to increased deficits in the last years. The high level of structural deficit has canceled an initiative to tax relaxation in this recession period. The need for fiscal consolidation has been paramount in the context of chronic deficit and difficulties faced in financing it. The opportune solution to finance the high public deficit and to achieve the objective of financial stability of the economy was contracting of public debt from International Monetary Fund. Other measures to reduce the deficit were the reduction of public expenditure and increasing tax revenues. We propose in this paper to analyze the evolution of fiscal indicators in comparison with the evolution of macroeconomic indicators to capture the reaction of taxpayers and economic environment at measures adopted.

  8. Consolidation Processes: Raiders & Targets in Polish Financial Institutions

    OpenAIRE

    Poteraj, Jarosław

    2004-01-01

    The work consists of five chapters, an annex and an appendix. In the first chapter the author describes the point of consolidation processes, presents: the meaning of consolidation processes, active and institutional aspects of merger execution, gives a classification of the consolidation processes and considers conditions of execution of consolidations processes in the Polish law, The next chapter concerns reasons of consolidation processes. The author describes there in turn: motives of the...

  9. The consolidation of annual accounts in the Swiss Federal Government

    OpenAIRE

    Vollenweider, Petra

    2011-01-01

    Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statement...

  10. Report: Audit of EPA’s Fiscal 2007 and 2006 (Restated) Consolidated Financial Statements

    Science.gov (United States)

    Report #08-1-0032, November 15, 2007. We noted one material weakness with EPA’s Implementation of the “Currently Not Collectible” policy for accounts receivable that caused a Material Understatement of Asset Value.

  11. Report: Audit of EPA’s Fiscal 2012 and 2011 Consolidated Financial Statements

    Science.gov (United States)

    Report #13-1-0054, November 15, 2012. In Oct 2011, EPA replaced the Integrated Financial Management System with a new system, Compass Financials (Compass), and we determined that Compass reporting and system limitations represented a material weakness.

  12. Dysfunctional overnight memory consolidation in ecstasy users.

    Science.gov (United States)

    Smithies, Vanessa; Broadbear, Jillian; Verdejo-Garcia, Antonio; Conduit, Russell

    2014-08-01

    Sleep plays an important role in the consolidation and integration of memory in a process called overnight memory consolidation. Previous studies indicate that ecstasy users have marked and persistent neurocognitive and sleep-related impairments. We extend past research by examining overnight memory consolidation among regular ecstasy users (n=12) and drug naïve healthy controls (n=26). Memory recall of word pairs was evaluated before and after a period of sleep, with and without interference prior to testing. In addition, we assessed neurocognitive performances across tasks of learning, memory and executive functioning. Ecstasy users demonstrated impaired overnight memory consolidation, a finding that was more pronounced following associative interference. Additionally, ecstasy users demonstrated impairments on tasks recruiting frontostriatal and hippocampal neural circuitry, in the domains of proactive interference memory, long-term memory, encoding, working memory and complex planning. We suggest that ecstasy-associated dysfunction in fronto-temporal circuitry may underlie overnight consolidation memory impairments in regular ecstasy users. © The Author(s) 2014.

  13. Fiscal ethics, policies, and theories

    Directory of Open Access Journals (Sweden)

    Andrés Blanco

    2016-08-01

    Full Text Available The connections between ethics, policies and economic theories regarding fiscal matters need a more thorough analysis than the one carried out so far. On one hand, even though there are some ethical proposals on taxation, in general such proposals have not been grounded on explanatory theories of the economy. On the other hand, schools of thought about economy usually fail to ethically justify their political proposals. However, such distinctions cannot be sustained rationally: any ethical proposal concerning fiscal matters involves an explanation of economy, and conversely any proposal related to fiscal policies does not only involve a theory but also an ethical understanding. This article will review such connections, and general conclusions will be applied to two specific cases: first, Rawls’s proposal concerning taxation will be reviewed, having previously studied its descriptive assumptions, and then the lack of an ethical connection between the post Keynesian theory on the monetary circuit and its fiscal proposal will be examined. Finally, a possible “taxation compliance ethic” of tax-payers will be likewise analysed.

  14. 75 FR 22689 - Fiscal Service

    Science.gov (United States)

    2010-04-29

    ... the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and Services..., 2010. Sandra Paylor-Sanders, Acting Director, Financial Accounting and Services Division. [FR Doc. 2010... Bonding Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION...

  15. 77 FR 32178 - Fiscal Service

    Science.gov (United States)

    2012-05-31

    ... of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety... Carrico, Director, Financial Accounting and Services Division. [FR Doc. 2012-13044 Filed 5-30-12; 8:45 am...: Alterra Reinsurance USA, Inc. AGENCY: Financial Management Service, Fiscal Service, Department of the...

  16. Political Consensus and Fiscal Outcomes

    DEFF Research Database (Denmark)

    Houlberg, Kurt; Holm Pedersen, Lene

    2015-01-01

    It is becoming difficult to maintain consensus in a period of economic austerity, and this possibly challenges the ability of democratic institutions to take decisions on tough economic questions. In order to find out how political consensus influences fiscal outcomes, this article sets out...

  17. State and local fiscal impacts associated with nuclear energy centers: some initial considerations

    International Nuclear Information System (INIS)

    Bjornstad, D.J.

    1976-04-01

    The concept of the nuclear energy center is designed to consolidate a number of electrical power reactors and/or related fuel cycle activities on a single site. Such a siting strategy would concentrate a great deal of economic activity in one area and, as a consequence, generate significant impacts on state and local governments by increasing tax bases and public service demands and by altering intergovernmental fiscal relations. This study was designed to place rough empirical measures on relevant impact variables and to highlight areas for which a need for further research was indicated.

  18. Cooperation. An alternative to consolidation or bankruptcy.

    Science.gov (United States)

    Cady, G

    1994-04-01

    With all the recent consolidation and doomsaying within the EMS industry, the music from the movie "Jaws" is likely playing a constant refrain in the minds of many smaller EMS providers. The word from the consolidators--those large companies buying up small and midsized ambulance services--is that health maintenance organizations (HMOs) soon will be purchasing EMS and other "out-of-hospital" services and that since HMOs are for-profit institutions, they will be looking for the least expensive EMS delivery system. The consolidators and others with a stake in the new order assert that cost-effective services can only be produced by large national EMS companies; smaller companies will be left out in the cold. But will they?

  19. Consolidation equipment for irradiated nuclear fuel channels

    International Nuclear Information System (INIS)

    Taguchi, M.; Komatsu, Y.; Ose, T.

    1989-01-01

    The authors have developed and put into use a new type of mechanical consolidation equipment for irradiated nuclear fuel channels. This includes round-slice cutting of the top 100mm of the fuel channel with a guillotine cutter, and press cutting of the two corners of the remaining length of the fuel channel. Four guillotine blades work in combination with receiving blades arranged inside the fuel channel to cut the top 100mm, including the clips and spacers, of the fuel channel into a round slice. A press assembled in the consolidation equipment then presses the slice to achieve volume reduction. The press cutting operation uses two press cutting blades arranged inside the fuel channel and the receiving blades outside the fuel channel. The remaining length of fuel channel is cut off into L-shaped pieces by press cutting. This consolidation equipment is highly efficient because the round-slice cutting, pressing, and press cutting are all achieved by one unit

  20. Consolidation and permeability of salt in brine

    International Nuclear Information System (INIS)

    Shor, A.J.; Baes, C.F. Jr.; Canonico, C.M.

    1981-07-01

    The consolidation and loss of permeability of salt crystal aggregates, important in assessing the effects of water in salt repositories, has been studied as a function of several variables. The kinetic behavior was similar to that often observed in sintering and suggested the following expression for the time dependence of the void fraction: phi(t) = phi(0) - (A/B)ln(1 + Bt/z(0) 3 ), where A and B are rate constants and z(0) is initial average particle size. With brine present, A and phi(0) varied linearly with stress. The initial void fraction was also dependent to some extent on the particle size distribution. The rate of consolidation was most rapid in brine and least rapid in the presence of only air as the fluid. A brine containing 5 m MgCl 2 showed an intermediate rate, presumably because of the greatly reduced solubility of NaCl. A substantial wall effect was indicated by an observed increase in the void fraction of consolidated columns with distance from the top where the stress was applied and by a dependence of consolidation rate on the column height and radius. The distance through which the stress fell by a factor of phi was estimated to change inversely as the fourth power of the column diameter. With increasing temperature (to 85 0 C), consolidation proceeded somewhat more rapidly and the wall effect was reduced. The permeability of the columns dropped rapidly with consolidation, decreasing with about the sixth power of the void fraction. In general, extrapolation of the results to repository conditions confirms the self-sealing properties of bedded salt as a storage medium for radioactive waste

  1. PRINCIPLES AND PROCEDURES ON FISCAL

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2011-07-01

    Full Text Available Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works The two components of taxation, the tax system relating to the theoretical and the practical procedures relating to tax are marked by frequent references and invocations of the underlying principles to tax. This paper attempts a return on equity fiscal general vision as a principle often invoked and used to justify tax policies, but so often violated the laws fiscality . Also want to emphasize the importance of devising procedures to ensure fiscal equitable treatment of taxpayers. Specific approach of this paper is based on the notion that tax equity is based on equality before tax and social policies of the executive that would be more effective than using the other tax instruments. I want to emphasize that if the scientific approach to justify the unequal treatment of the tax law is based on the various social problems of the taxpayers, then deviates from the issue of tax fairness justification explaining the need to promote social policies usually more attractive to taxpayers. Modern tax techniques are believed to be promoted especially in order to ensure an increasing level of high efficiency at the expense of the taxpayers obligations to ensure equality before the law tax. On the other hand, tax inequities reaction generates multiple recipients from the first budget plan, but finalities unfair measures can not quantify and no timeline for the reaction, usually not known. But while statistics show fluctuations in budgetary revenues and often find in literature reviews and analysis relevant to a connection between changes in government policies, budget execution and outcome. The effects of inequality on tax on tax procedures and budgetary revenues are difficult to quantify and is among others to this work. Providing tax equity without combining it with the principles of discrimination and neutrality

  2. Consolidation modelling for thermoplastic composites forming simulation

    Science.gov (United States)

    Xiong, H.; Rusanov, A.; Hamila, N.; Boisse, P.

    2016-10-01

    Pre-impregnated thermoplastic composites are widely used in the aerospace industry for their excellent mechanical properties, Thermoforming thermoplastic prepregs is a fast manufacturing process, the automotive industry has shown increasing interest in this manufacturing processes, in which the reconsolidation is an essential stage. The model of intimate contact is investigated as the consolidation model, compression experiments have been launched to identify the material parameters, several numerical tests show the influents of the temperature and pressure applied during processing. Finally, a new solid-shell prismatic element has been presented for the simulation of consolidation step in the thermoplastic composites forming process.

  3. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

    Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

  4. COMPARATIVE STUDY ON FISCAL-ADMINISTRATIVE SOLICITOR'S OFFICE AND FISCAL SOLICITOR'S OFFICE

    OpenAIRE

    OCTAVIA MARIA CILIBIU

    2012-01-01

    The fiscal-administrative solicitor's office represents the activity of solving litigations between tax payers and the fiscal administration, litigations whose purpose is to cancel totally or partially a fiscal administrative document, document considered by the tax payer harmful for his legitimate right or interest recognized by law. The fiscal solicitor's office represents the activity of solving litigations whose purpose is to cancel or correction of acts of enforcement of tax claims. Rese...

  5. Sleep-Dependent Consolidation of Statistical Learning

    Science.gov (United States)

    Durrant, Simon J.; Taylor, Charlotte; Cairney, Scott; Lewis, Penelope A.

    2011-01-01

    The importance of sleep for memory consolidation has been firmly established over the past decade. Recent work has extended this by suggesting that sleep is also critical for the integration of disparate fragments of information into a unified schema, and for the abstraction of underlying rules. The question of which aspects of sleep play a…

  6. The Demonstration of Short-Term Consolidation.

    Science.gov (United States)

    Jolicoeur, Pierre; Dell'Acqua, Roberto

    1998-01-01

    Results of seven experiments involving 112 college students or staff using a dual-task approach provide evidence that encoding information into short-term memory involves a distinct process termed short-term consolidation (STC). Results suggest that STC has limited capacity and that it requires central processing mechanisms. (SLD)

  7. Containments for consolidated nuclear steam systems

    International Nuclear Information System (INIS)

    Jabsen, F.S.

    1978-01-01

    A containment system for a consolidated nuclear steam system incorporating a nuclear core, steam generator and reactor coolant pumps within a single pressure vessel is described which is designed to provide radiation shielding and pressure suppression. Design details, including those for the dry well and wet well of the containment, are given. (UK)

  8. Budgeting For National Economic Consolidation And Progression ...

    African Journals Online (AJOL)

    The paper exemplifies genuine concern and empathy for the perceived unimpressive pace of growth and development of Nigeria\\'s national economy. The 2007 budget aptly directed at consolidation is crystallized as affording stakeholders the potent drive towards meaningful progression in national economic management ...

  9. Negative Reinforcement Impairs Overnight Memory Consolidation

    Science.gov (United States)

    Stamm, Andrew W.; Nguyen, Nam D.; Seicol, Benjamin J.; Fagan, Abigail; Oh, Angela; Drumm, Michael; Lundt, Maureen; Stickgold, Robert; Wamsley, Erin J.

    2014-01-01

    Post-learning sleep is beneficial for human memory. However, it may be that not all memories benefit equally from sleep. Here, we manipulated a spatial learning task using monetary reward and performance feedback, asking whether enhancing the salience of the task would augment overnight memory consolidation and alter its incorporation into…

  10. Consolidating African Research and Education Networking ...

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

    Consolidating African Research and Education Networking (CORENA) - Phase I. African universities and research institutions possess significant human capacity, but their contribution to national human development as well as their intellectual property output is still very limited. A major cause of this is lack of easy and ...

  11. Tracelink: A model of consolidation and amnesia

    NARCIS (Netherlands)

    Meeter, M.; Murre, J.M.J.

    2005-01-01

    A connectionist model is presented, the TraceLink model, that implements an autonomous "off-line" consolidation process. The model consists of three subsystems: (1) a trace system(neocortex), (2) a link system (hippocampus and adjacent regions), and (3) a modulatory system (basal forebrain and other

  12. Uganda's 2006 multiparty elections: consolidating democracy and ...

    African Journals Online (AJOL)

    However, in conditions where such elections are shrouded in constitutional manipulation, political opaqueness, greed and consolidation of personal rule, they may instead, entrench an authoritarian regime. This article looks at the effects of the recent multiparty elections on the process of democratization and peace building ...

  13. Malawi's Traditional Leadership and Democracy Consolidation ...

    African Journals Online (AJOL)

    is that the tendency to brand traditional leadership as undemocratic masks debate on its great potential for the promotion of democracy. The article contends that efforts towards democracy consolidation require foregoing harmonious power relations and linkages between traditional leaders and elected local governments; ...

  14. Consistency based correlations for tailings consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Azam, S.; Paul, A.C. [Regina Univ., Regina, SK (Canada). Environmental Systems Engineering

    2010-07-01

    The extraction of oil, uranium, metals and mineral resources from the earth generates significant amounts of tailings slurry. The tailings are contained in a disposal area with perimeter dykes constructed from the coarser fraction of the slurry. There are many unique challenges pertaining to the management of the containment facilities for several decades beyond mine closure that are a result of the slow settling rates of the fines and the high standing toxic waters. Many tailings dam failures in different parts of the world have been reported to result in significant contaminant releases causing public concern over the conventional practice of tailings disposal. Therefore, in order to reduce and minimize the environmental footprint, the fluid tailings need to undergo efficient consolidation. This paper presented an investigation into the consolidation behaviour of tailings in conjunction with soil consistency that captured physicochemical interactions. The paper discussed the large strain consolidation behaviour (volume compressibility and hydraulic conductivity) of six fine-grained soil slurries based on published data. The paper provided background information on the study and presented the research methodology. The geotechnical index properties of the selected materials were also presented. The large strain consolidation, volume compressibility correlations, and hydraulic conductivity correlations were provided. It was concluded that the normalized void ratio best described volume compressibility whereas liquidity index best explained the hydraulic conductivity. 17 refs., 3 tabs., 4 figs.

  15. Cyclic behavior of self-consolidated concrete.

    Science.gov (United States)

    2014-08-01

    This reports highlights on the production of Self-Consolidating concrete using local materials from Las Vegas, Nevada. 4 SCC : mixtures were worked on with 2 different levels of FA replacement and the inclusion of superplasticizers, ADVA 195 and V-MA...

  16. Resting state EEG correlates of memory consolidation.

    Science.gov (United States)

    Brokaw, Kate; Tishler, Ward; Manceor, Stephanie; Hamilton, Kelly; Gaulden, Andrew; Parr, Elaine; Wamsley, Erin J

    2016-04-01

    Numerous studies demonstrate that post-training sleep benefits human memory. At the same time, emerging data suggest that other resting states may similarly facilitate consolidation. In order to identify the conditions under which non-sleep resting states benefit memory, we conducted an EEG (electroencephalographic) study of verbal memory retention across 15min of eyes-closed rest. Participants (n=26) listened to a short story and then either rested with their eyes closed, or else completed a distractor task for 15min. A delayed recall test was administered immediately following the rest period. We found, first, that quiet rest enhanced memory for the short story. Improved memory was associated with a particular EEG signature of increased slow oscillatory activity (rest can facilitate memory, and that this may occur via an active process of consolidation supported by slow oscillatory EEG activity and characterized by decreased attention to the external environment. Slow oscillatory EEG rhythms are proposed to facilitate memory consolidation during sleep by promoting hippocampal-cortical communication. Our findings suggest that EEG slow oscillations could play a significant role in memory consolidation during other resting states as well. Copyright © 2016 Elsevier Inc. All rights reserved.

  17. Sleep enhances memory consolidation in children.

    Science.gov (United States)

    Ashworth, Anna; Hill, Catherine M; Karmiloff-Smith, Annette; Dimitriou, Dagmara

    2014-06-01

    Sleep is an active state that plays an important role in the consolidation of memory. It has been found to enhance explicit memories in both adults and children. However, in contrast to adults, children do not always show a sleep-related improvement in implicit learning. The majority of research on sleep-dependent memory consolidation focuses on adults; hence, the current study examined sleep-related effects on two tasks in children. Thirty-three typically developing children aged 6-12 years took part in the study. Actigraphy was used to monitor sleep. Sleep-dependent memory consolidation was assessed using a novel non-word learning task and the Tower of Hanoi cognitive puzzle, which involves discovering an underlying rule to aid completion. Children were trained on the two tasks and retested following approximately equal retention intervals of both wake and sleep. After sleep, children showed significant improvements in performance of 14% on the non-word learning task and 25% on the Tower of Hanoi task, but no significant change in score following the wake retention interval. Improved performance on the Tower of Hanoi may have been due to children consolidating explicit aspects of the task, for example rule-learning or memory of previous sequences; thus, we propose that sleep is necessary for consolidation of explicit memory in children. Sleep quality and duration were not related to children's task performance. If such experimental sleep-related learning enhancement is generalizable to everyday life, then it is clear that sleep plays a vital role in children's educational attainment. © 2013 European Sleep Research Society.

  18. Nicotine facilitates memory consolidation in perceptual learning.

    Science.gov (United States)

    Beer, Anton L; Vartak, Devavrat; Greenlee, Mark W

    2013-01-01

    Perceptual learning is a special type of non-declarative learning that involves experience-dependent plasticity in sensory cortices. The cholinergic system is known to modulate declarative learning. In particular, reduced levels or efficacy of the neurotransmitter acetylcholine were found to facilitate declarative memory consolidation. However, little is known about the role of the cholinergic system in memory consolidation of non-declarative learning. Here we compared two groups of non-smoking men who learned a visual texture discrimination task (TDT). One group received chewing tobacco containing nicotine for 1 h directly following the TDT training. The other group received a similar tasting control substance without nicotine. Electroencephalographic recordings during substance consumption showed reduced alpha activity and P300 latencies in the nicotine group compared to the control group. When re-tested on the TDT the following day, both groups responded more accurately and more rapidly than during training. These improvements were specific to the retinal location and orientation of the texture elements of the TDT suggesting that learning involved early visual cortex. A group comparison showed that learning effects were more pronounced in the nicotine group than in the control group. These findings suggest that oral consumption of nicotine enhances the efficacy of nicotinic acetylcholine receptors. Our findings further suggest that enhanced efficacy of the cholinergic system facilitates memory consolidation in perceptual learning (and possibly other types of non-declarative learning). In that regard acetylcholine seems to affect consolidation processes in perceptual learning in a different manner than in declarative learning. Alternatively, our findings might reflect dose-dependent cholinergic modulation of memory consolidation. This article is part of a Special Issue entitled 'Cognitive Enhancers'. Copyright © 2012 Elsevier Ltd. All rights reserved.

  19. The Fiscal Framework in a Currency Union

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

    2016-01-01

    This paper draws out lessons from the euro area (EA) that are transferable to the Eastern Caribbean Currency Union (ECCU) and other Caribbean economies with fixed exchange rates. Based on observations from both the EA and the ECCU, we present a new policy framework which is capable of imposing...... fiscal discipline, with the aim of avoiding the risk of unsustainable fiscal policies reappearing and of preventing monetary policy from being undermined by undisciplined national governments. In the ECCU case, we find that fiscal deficits are more a result of financial and trade imbalances than fiscal...

  20. EURO AREA FISCAL STRUCTURES. A MULTIVARIATE ANALYSIS

    Directory of Open Access Journals (Sweden)

    HURDUZEU Gheorghe

    2014-07-01

    Full Text Available The European framework for fiscal policies is constructed mainly on the objective of monitoring budget balances and public debt, allowing national governments to decide on the specific fiscal policy that is more suitable to their internal context and public needs. However, for Euro Area member states this autonomy is restricted by the conditions imposed through the Stability and Growth Pact. As the recent macroeconomic dynamics underlined the necesity of improving the fiscal outcomes, the fiscal framework was updated and modified by the provisions of the new European economic governance meant to avoid unsound and unsustainable fiscal policies that could affect the stability of other Euro Area member states. The Six-Pack, the Fiscal Compact and the other conditions imposed by the reform of the fiscal governance framework are meant to ensure more discipline in drafting and executing national budgets. Even so, national authorities maintain their fiscal sovereignty and the decision regarding fiscal structures remains at their disposal, as long as the drafts are approved and the outcomes are maintained in the limits imposed through the supranational fiscal framework. Regardless of the numerous differences between member states, similar trends regarding tax mixes can be noticed in time. The objectives of this paper is to analyze fiscal structures of Euro Area member states and to determine, if any, groups with similar fiscal structures, their composition and the similarities that characterize Euro Area in this respect. In order to have a clear overview of fiscal structures within Euro Area, we analyzed data for 17 member states, for year 2012, taking into consideration total general government revenue, indirect taxation, direct taxation and social contributions. As one of the aims of this paper is to determine whether in Euro Area the main contributors are corporations or individuals, we also analyzed the structure of direct taxation, dividing it into

  1. Are Independent Fiscal Institutions Really Independent?

    Directory of Open Access Journals (Sweden)

    Slawomir Franek

    2015-08-01

    Full Text Available In the last decade the number of independent fiscal institutions (known also as fiscal councils has tripled. They play an important oversight role over fiscal policy-making in democratic societies, especially as they seek to restore public finance stability in the wake of the recent financial crisis. Although common functions of such institutions include a role in analysis of fiscal policy, forecasting, monitoring compliance with fiscal rules or costing of spending proposals, their roles, resources and structures vary considerably across countries. The aim of the article is to determine the degree of independence of such institutions based on the analysis of the independence index of independent fiscal institutions. The analysis of this index values may be useful to determine the relations between the degree of independence of fiscal councils and fiscal performance of particular countries. The data used to calculate the index values will be derived from European Commission and IMF, which collect sets of information about characteristics of activity of fiscal councils.

  2. Fiscal aspects of European monetary integration

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hutchison, Michael; Hougaard Jensen, Svend E.

    of fiscal policy in EMU. The contributors are experienced analysts in the field. Topics covered include the need for and consequences of fiscal co-ordination, constraints on national deficits and debt levels (the Stability Pact), and the role of fiscal federalism and insurance. The importance of co......-ordinating fiscal and monetary policies is also considered in depth. As long as these strategic and institutional aspects remain imperfectly understood, EMU will not be able to function to its full advantage and may suffer periods of instability or weakness. Contains 11 papers and three review essays, which analyze...

  3. Fiscal options for America's best hospitals.

    Science.gov (United States)

    Weil, T P; Pearl, G M

    2001-06-01

    A review of America's "best" teaching hospitals shows a huge disparity in their fiscal positions. Among the 15 hospitals studied, roughly half experience some fiscal distress. However, a somewhat similar fiscal analysis of the nation's largest investor-owned hospital chains, HMOs, and physician practice management corporations shows an even more serious weakness in operating margins and debt-equity ratios. Aside from raising possible ethical, quality, and cost issues, this financial analysis suggests that conversion from nonprofit to for-profit ownership of America's top teaching hospitals might not guarantee an improvement in their long-term fiscal outlook.

  4. Concorrência fiscal prejudicial

    OpenAIRE

    Mendes, Narciso Manuel Marques

    2011-01-01

    Mestrado em Fiscalidade A crescente mobilidade de pessoas e capitais, e o desenvolvimento e utilização das novas tecnologias conduziram ao fenómeno da globalização da economia, do qual resultou um forte aumento da concorrência fiscal entre países. O fenómeno da concorrência fiscal deve, por si só, ser considerado como positivo, uma vez que beneficia os cidadãos e impõe uma pressão no sentido da redução das despesas públicas ao Estado. Contudo, uma concorrência ilimitada poderá tornar os si...

  5. Fiscal Year 2013 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Nordstrom, Jenifer [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2013-11-01

    This report summarizes the Fiscal Year 2013 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: Summary of each site Assessment of vegetation status and site stabilization at each location Actions and Resolutions for each site. Six disturbed sites were evaluated for this assessment. One has achieved final stabilization. The remaining five sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

  6. Fiscal Year 2012 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom

    2012-11-01

    This report summarizes the Fiscal Year 2012 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Actions and Resolutions for each site. Ten disturbed sites were evaluated for this assessment. Six have achieved final stabilization. The remaining four sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

  7. 7 CFR 15.86 - Consolidated or joint hearings.

    Science.gov (United States)

    2010-01-01

    ... responsibility within the Department for the administration of all the laws extending the Federal financial... agreement order consolidation for hearing. The Secretary may order proceedings in the Department... such consolidation. Hearing Officer ...

  8. The Behavior and Durability of Self-Consolidating Concrete.

    Science.gov (United States)

    2015-05-01

    This report focuses on the production of self-consolidating concrete using local materials from Las Vegas, Nevada. Tests were conducted on eight self-consolidating concrete mixtures having two different percentages of fly-ash replacement (25% and 35%...

  9. Fiscal competition and regional differentiation

    OpenAIRE

    Justman, Moshe; Thisse, Jacques-François; Van Ypersele, Tanguy

    2001-01-01

    Regions can benefit by offering infrastructure services that are differentiated. Competition between regions over potential investors is then less direct, allowing them to realize greater benefits from external investors. The two polar cases of full and incomplete information about investors' needs are studied. In both cases, there is regional differentiation. However, fiscal competition is efficient in the former case but not in the latter. Finally, it is shown that free entry in the loc...

  10. Marks on the petroleum fiscality

    International Nuclear Information System (INIS)

    2007-02-01

    This document offers some marks on the petroleum fiscality in France: the taxes as the 'accises' and the 'TVA', the part of the taxes in the sale price at the service station, the comparison with other countries of Europe, the tax revenues and the Government budget. It provides also marks on the fuels prices formation (margins), the world petroleum markets (supply and demand) and the part of the petroleum companies on the petroleum market. (A.L.B.)

  11. Consolidation of long-term memory: Evidence and alternatives.

    OpenAIRE

    Meeter, M.; Murre, J.M.J.

    2004-01-01

    Memory loss in retrograde amnesia has long been held to be larger for recent periods than for remote periods, a pattern usually referred to as the Ribot gradient. One explanation for this gradient is consolidation of long-term memories. Several computational models of such a process have shown how consolidation can explain characteristics of amnesia, but they have not elucidated how consolidation must be envisaged. Here findings are reviewed that shed light on how consolidation may be impleme...

  12. Operation and consolidation: lifetime of equipment and priorities TS

    CERN Document Server

    Béjar-Alonso, Isabel

    2008-01-01

    Since 1999 the TS department has benchmarked his services with the industry and other research laboratories and has prepared several consolidation plans. An evaluation of the results obtained from the different consolidation plans will be summarized. The difference between the projects achieved and those planned will be analyzed. The impact of the differed consolidation and of the maintenance backlog will be analyzed in order to present the future TS consolidation strategy

  13. Large Strain Analysis of Electro-Osmosis Consolidation for Clays

    NARCIS (Netherlands)

    Yuan, J.

    2015-01-01

    Consolidation of soft clay creates a lot of problems in foundation engineering, because of the very low clay permeability and high compressibility. Primary consolidation takes a long time to complete if the material is left consolidating under atmospheric evaporation, and traditional dewatering

  14. 10 CFR 1040.123 - Consolidated or joint hearings.

    Science.gov (United States)

    2010-01-01

    ... ACTIVITIES Enforcement Opportunity for Hearing § 1040.123 Consolidated or joint hearings. In cases in which... 10 Energy 4 2010-01-01 2010-01-01 false Consolidated or joint hearings. 1040.123 Section 1040.123... departments or agencies, where applicable, provide for the conduct of consolidated or joint hearings and for...

  15. 10 CFR 4.64 - Consolidated or joint hearings.

    Science.gov (United States)

    2010-01-01

    ... Consolidated or joint hearings. In cases in which the same or related facts are asserted to constitute... 10 Energy 1 2010-01-01 2010-01-01 false Consolidated or joint hearings. 4.64 Section 4.64 Energy... or agencies, where applicable, provide for the conduct of consolidated or joint hearings, and for the...

  16. 29 CFR 4011.6 - Mergers, consolidations, and spinoffs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Mergers, consolidations, and spinoffs. 4011.6 Section 4011... REPORTING AND DISCLOSURE REQUIREMENTS DISCLOSURE TO PARTICIPANTS § 4011.6 Mergers, consolidations, and spinoffs. In the case of a plan involved in a merger, consolidation, or spinoff transaction that becomes...

  17. 77 FR 17091 - Trust Land Consolidation Draft Plan

    Science.gov (United States)

    2012-03-23

    ... DEPARTMENT OF THE INTERIOR Office of the Secretary Trust Land Consolidation Draft Plan AGENCY... reopening the period for commenting on the Cobell Land Consolidation Program Draft Plan (also known as the Trust Land Consolidation Draft Plan), which is the draft plan for accomplishing these goals. DATES...

  18. 7 CFR 1710.108 - Mergers and consolidations.

    Science.gov (United States)

    2010-01-01

    ... operating efficiency and financial soundness. (b) After a merger or consolidation, RUS will give priority... 7 Agriculture 11 2010-01-01 2010-01-01 false Mergers and consolidations. 1710.108 Section 1710.108... and Basic Policies § 1710.108 Mergers and consolidations. (a) RUS encourages its borrowers to consider...

  19. 24 CFR 401.401 - Consolidated Restructuring Plans.

    Science.gov (United States)

    2010-04-01

    ... PROGRAM (MARK-TO-MARKET) Restructuring Plan § 401.401 Consolidated Restructuring Plans. A PAE may request HUD to approve a Consolidated Restructuring Plan that presents an overall strategy for more than one... resources, HUD will not approve any Consolidated Restructuring Plans that have a detrimental effect on...

  20. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

  1. The Impact of Approved Accounting Standard AASB 1024 “Consolidated Accounts” on the Information Included in Consolidated Financial Statements

    OpenAIRE

    Pramuka, Bambang Agus

    1995-01-01

    The intent of consolidated financial statements is to provide meaningful, relevant, useful, and reliable information about the operations of a group of companies. In compliance with AASB 1024 'Consolidated Accounts', and AAS 24 Consolidated Financial Reports', a parent entity now has to include in its consolidated financial statements all controlled entities, regardless of their legal form or the ownership interest held. The new Standard also pr...

  2. Halloysite Nanotubes for Cleaning, Consolidation and Protection.

    Science.gov (United States)

    Cavallaro, Giuseppe; Lazzara, Giuseppe; Milioto, Stefana; Parisi, Filippo

    2018-01-10

    Herein, we report our recent research concerning the development of halloysite based protocols for cleaning, consolidation and protection purposes. Surface modification of halloysite cavity by anionic surfactants was explored to fabricate inorganic micelles able to solubilize hydrophobic contaminants. Hybrid dispersions based on halloysite and ecocompatible polymers were tested as consolidants for paper and waterlogged archaeological woods. Encapsulation of deacidifying and flame retardant agents within the halloysite lumen was conducted with aim to obtain nanofiller with a long-term protection ability. The results prove the suitability and versatility of halloysite nanotubes, which are perspective inorganic nanoparticles within materials science, remedation and conservation of cultural heritage fields. © 2018 The Chemical Society of Japan & Wiley-VCH Verlag GmbH & Co. KGaA, Weinheim.

  3. Acoustic slow waves and the consolidation transition

    International Nuclear Information System (INIS)

    Johnson, D.L.; Plona, T.J.

    1982-01-01

    We have investigated the ultrasonic properties of unconsolidated (loose) glass beads and of lightly fused (consolidated) glass beads when the pore space is saturated with water. At a frequency of 500 kHz we have observed a single compressional wave in the former whose speed is 1.79 km/s and two distinct compressional waves with speeds 2.81 km/s and 0.96 km/s in the latter. The Biot theory is shown to give an accurate description of this phenomenon. We also analyze the acoustics of low temperature He ii in packed powder superleaks; either the fast wave for unconsolidated systems or the slow wave in a highly consolidated (fused) frame may be considered to be the 4th sound mode. In all such systems, the acoustic properties can be very simply understood by considering the velocities of propagation as continuous functions of the elastic moduli of the solid skeletal frames

  4. Transvaal Consolidated Land and Exploration Company, Limited

    International Nuclear Information System (INIS)

    Lawrence, R.S.

    1983-01-01

    The difficult economic circumstances with which almost the whole world had to contend, brought serious financial crisis in many countries. South Africa also had its own share of serious problems. Despite this situation, Transvaal Consolidated Land and Exploration Company, Limited, showed on increase in earnings of 24 per cent per share. The reason for this lies mainly in two areas. Firstly the company acquired the mining related business of Rand Mines, Limited. Included in the acquisition was a partfolio of shares mainly in the company's associated gold and uranium mining companies and additional shares in its listed coal mining subsidiaries. Secondly, the average gold price realised by producers in rand terms, was considerably higher than in the previous year. Consolidated profit attributable to members increased by 52 per cent to R82,6 million

  5. Acute exercise and motor memory consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard; Korsgaard Johnsen, Line; Geertsen, Svend Sparre

    2016-01-01

    where low to moderate intensities may be more suitable. The aim of this study was to investigate the role of intensity in mediating the effects of acute cardiovascular exercise on motor skill learning. We investigated the effects of different exercise intensities on the retention (performance score...... an important role in modulating the effects that a single bout of cardiovascular exercise has on the consolidation phase following motor skill learning. There appears to be a dose-response relationship in favour of higher intensity exercise in order to augment off-line effects and strengthen procedural memory.......A single bout of high intensity aerobic exercise (~90% VO2peak) was previously demonstrated to amplify off-line gains in skill level during the consolidation phase of procedural memory. High intensity exercise is not always a viable option for many patient groups or in a rehabilitation setting...

  6. Risk Analysis for the Different Consolidation Proposals

    CERN Document Server

    Strait, J

    2009-01-01

    In parallel with the repairs in sector 34, improvements are planned to a number of systems, to allow safe detection of faults similar to the one which caused the incident of 19 September, and to limit the damage should a similar incident nonetheless occur. These include improved bus and quench detection systems, improved pressure relief for the insulating and beam vacuum systems, and improved anchoring of the SSS to the tunnel floor. Not all of the planned mitigations, however, may be fully implemented before the restart of the LHC in 2009. I will review the potential benefits of partial or complete implementation of each of the planned improvements, individually or together with others, and conversely the potential risks (consequences) of delayed implementation. I will also review the risks that remain even after the planned consolidation is complete. Considering all proposals and the different risks, I will comment on what would be the best strategy for consolidation, and on the strategy for operations unde...

  7. Local Identity in Times of Jurisdictional Consolidation

    DEFF Research Database (Denmark)

    Hansen, Sune Welling; Kjær, Ulrik

    of a dataset which consists of large scale citizen surveys conducted in 2001, 2009 and 2013, combined with register data on the Danish municipalities (the two surveys in 2001 and 2009 even have a panel structure). Our paper contributes to the existing literature on local identity by examining the influence......Reforming the public sector has become increasingly popular. Some of the reforms have been jurisdictional consolidations of subnational authorities such as regions and municipalities. One question which remains unanswered is whether such consolidations affect citizens’ local identity? We take...... a first step towards providing an answer by examining whether citizens’ affective attachment to their municipality – and other administrative and geographical areas – declined or flourished in connection with a large-scale municipal reform implemented in Denmark in 2007. Empirically, we make use...

  8. Relation Between Filtration and Soil Consolidation Theories

    Directory of Open Access Journals (Sweden)

    Strzelecki Tomasz

    2015-03-01

    Full Text Available This paper presents a different, than commonly used, form of equations describing the filtration of a viscous compressible fluid through a porous medium in isothermal conditions. This mathematical model is compared with the liquid flow equations used in the theory of consolidation. It is shown that the current commonly used filtration model representation significantly differs from the filtration process representation in Biot’s and Terzaghi’s soil consolidation models, which has a bearing on the use of the methods of determining the filtration coefficient on the basis of oedometer test results. The present analysis of the filtration theory equations should help interpret effective parameters of the non-steady filtration model. Moreover, equations for the flow of a gas through a porous medium and an interpretation of the filtration model effective parameters in this case are presented.

  9. Prototypical Consolidation Demonstration Project: Final report

    International Nuclear Information System (INIS)

    Gili, J.A.; Poston, V.K.

    1993-11-01

    This is the final report of the Prototypical Consolidation Demonstration Project, which was funded by the US Department of Energy's Office of Civilian Radioactive Waste Management. The project had two objectives: (a) to develop and demonstrate a prototype of production-scale equipment for the dry, horizontal consolidation and packaging of spent nuclear fuel rods from commercial boiling water reactor and pressurized water reactor fuel assemblies, and (b) to report the development and demonstration results to the US Department of Energy, Idaho Operations Office. This report summarizes the activities and conclusions of the project management contractor, EG ampersand G Idaho, Inc., and the fabrication and testing contractor, NUS Corporation (NUS). The report also presents EG ampersand G Idaho's assessments of the equipment and procedures developed by NUS

  10. EDF - 2005 Consolidated Annual Results - Analysts' Presentation. Consolidated financial statements at December 31, 2005

    International Nuclear Information System (INIS)

    2006-01-01

    As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2005 annual results and Consolidated financial statements of the Group at 31 December 2005: Consolidated income statements, consolidated balance sheets, consolidated cash flow statements, variation in consolidated equity, notes (group accounting policies, impact of first-time application of IFRs, transition to standards IAS 32 and 39 concerning financial instruments, summary of accounting and valuation methods, public distribution concessions in France, significant events and transactions of 2005, impact of the law of august 9, 2004 on comparability, changes in the scope of consolidation, segment reporting, sales, fuel and energy purchases, other external expenses, contractual obligations and commitments entered into in the course of business, personnel expenses, other operating income and expenses, other income and expenses, financial result, income taxes, basic earnings per share and diluted earnings per share, goodwill, other intangible assets, property, plant and equipment, investments in companies accounted for under the equity method, financial assets, inventories, including work-in-process, trade receivables, other receivables, cash and cash equivalents, available-for-sale assets and liabilities, equity, provisions, special concession liabilities, current and non-current financial liabilities, derivatives, other liabilities, related parties, greenhouse gas emission quotas, environment, subsequent events, scope of consolidation

  11. Consolidated results 1999 outlook for 2000

    Energy Technology Data Exchange (ETDEWEB)

    Gadonneix, P. [Gaz de France (GDF), 75 - Paris (France)

    2000-07-01

    This document presents an economic analysis of the consolidated results 1999 for the Group Gaz De France for the year 1999, showing a radical change for the gas industry. The main topics discussed are: a growth market for natural gas, a highly de-compartmentalized market, a market in which the Gaz de France group is an European leader and a market marked in 1999 by a sharp rise in oil prices. (A.L.B.)

  12. Consolidated results 1999 outlook for 2000

    International Nuclear Information System (INIS)

    Gadonneix, P.

    2000-01-01

    This document presents an economic analysis of the consolidated results 1999 for the Group Gaz De France for the year 1999, showing a radical change for the gas industry. The main topics discussed are: a growth market for natural gas, a highly de-compartmentalized market, a market in which the Gaz de France group is an European leader and a market marked in 1999 by a sharp rise in oil prices. (A.L.B.)

  13. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

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

  14. 24 CFR 968.145 - Fiscal closeout.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fiscal closeout. 968.145 Section... PUBLIC HOUSING MODERNIZATION General § 968.145 Fiscal closeout. (a) Actual modernization cost certificate... for audit. After audit verification, HUD shall approve the AMCC. (b) Audit. The audit shall follow the...

  15. Fiscal Transparency, Elections and Public Employment

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2016-01-01

    There is considerable variation in levels and changes in public employment within and between developed democracies. This article highlights the importance of fiscal transparency in determining changes in public employment. It argues that economic growth increases public employment under low fiscal...

  16. 13 CFR 120.952 - Fiscal agent.

    Science.gov (United States)

    2010-01-01

    ... Fiscal Agent to assess the financial markets, minimize the cost of sales, arrange for the production of... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Fiscal agent. 120.952 Section 120.952 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company...

  17. 42 CFR 54.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54.10 Section 54.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS GRANTS § 54.10 Fiscal accountability. (a) Religious...

  18. 42 CFR 54a.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54a.10 Section 54a.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PREVENTION AND TREATMENT SERVICES § 54a.10 Fiscal accountability. (a) Religious organizations that receive...

  19. Defense.gov Special Report: Fiscal Budget

    Science.gov (United States)

    Department of Defense Submit Search 2012 Fiscal Budget Published Feb. 15, 2011 Top Stories Commanders Cite Department is losing billions of dollars by Congress' failure to pass the department's fiscal 2011 budget . Gates told a Senate committee. Story Gates, Mullen Take Budget to Senate WASHINGTON, Feb. 17, 2011 - The

  20. European Fiscal Policy of Tax Havens

    Directory of Open Access Journals (Sweden)

    Gabriela Mironov

    2009-10-01

    Full Text Available Taxation system is a necessary evil. Almost the entire world admits its utility, but even necessary as it is, the taxation system remains an evil. Fiscal paradises had been born heavily, but they multiplied quickly. In specialization literature, as well as in juridical and economical literature there are few and modest attempts of analysis of fiscal paradises, although a circumscribing of the area that is covered is not difficult to realize. Every state can be used as fiscal paradises for certain persons on the basis of several taxation agreements that provide an auspicious system for certain types of incomes and investments performed by foreigners in the respective country. There is a multitude of possibilities for the decrease of fiscal overwhelming. A legal possibility is the fiscal scheduling using the offshore companies registered in jurisdictions with fiscal paradise status. Fiscal scheduling through offshore company means the election of that type of company that fits for the purpose and interests of the business. There is also the problem of the election of the best jurisdiction in concordance with the purpose pursued. Fiscal paradises represent the fertile ground for the manipulation of taxation basis of the benefits, through utilization of intermediate transfer prices, having as justifiable basis economical transactions, most of the times simulated transactions. The legality, but most of all the ethics of the techniques used are al least controversial.

  1. 31 CFR 352.13 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 352.13 Section 352.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... Reserve Bank of Kansas City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City...

  2. 31 CFR 316.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 316.12 Section 316.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE..., Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ, CA, CO, HI, ID, IL...

  3. 31 CFR 330.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 330.9 Section 330.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE.... Federal Reserve Bank of Kansas City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas...

  4. 31 CFR 332.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 332.12 Section 332.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ...

  5. 31 CFR 342.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 342.9 Section 342.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ, CA, CO, HI, ID...

  6. Money Market Operations in Fiscal 2007

    OpenAIRE

    Financial Markets Department

    2008-01-01

    Throughout fiscal 2007, the Bank of Japan conducted money market operations with the uncollateralized overnight call rate as the operating target. The target level for the uncollateralized overnight call rate remained at "around 0.5 percent" throughout all of fiscal 2007. During this period, the basic loan rate applied to the complementary lending facility was 0.75 percent.

  7. Interpretation of Consolidation Test on Søvind Marl

    DEFF Research Database (Denmark)

    Grønbech, Gitte Lyng; Ibsen, Lars Bo; Nielsen, Benjaminn Nordahl

    2012-01-01

    The article deals with the interpretation of consolidation test in order to determine the preconsolidation stress; this is done by reviewing different methods. A main point in the article is the interaction between the consolidation and the secondary consolidation strains, and the methods used...... to separate the two strain types. This is in Denmark traditionally done by a √(t)-log(t) description, where the secondary consolidation first starts when the consolidation process is over. This assumption gives an uncertain description of the strain process, since the two processes in reality run...

  8. Implementation of a consolidated, standardized database of environmental measurements data

    International Nuclear Information System (INIS)

    James, T.L.

    1996-10-01

    This report discusses the benefits of a consolidated and standardized database; reasons for resistance to the consolidation of data; implementing a consolidated database, including attempts at standardization, deciding what to include in the consolidated database, establishing lists of valid values, and addressing quality assurance/quality control (QA/QC) issues; and the evolution of a consolidated database, which includes developing and training a user community, resolving configuration control issues, incorporating historical data, identifying emerging standards, and developing pointers to other data. OREIS is used to illustrate these topics

  9. Influence of prepreg characteristics on stamp consolidation

    Science.gov (United States)

    Slange, T. K.; Warnet, L. L.; Grouve, W. J. B.; Akkerman, R.

    2017-10-01

    Stamp forming is a rapid manufacturing technology used to shape flat blanks of thermoplastic composite material into three-dimensional components. The development of automated lay-up technologies further extends the applicability of stamp forming by allowing rapid lay-up of tailored blanks and partial preconsolidation. This partial preconsolidation makes the influence of prepreg more critical compared to conventional preconsolidation methods which provide full preconsolidation. This paper aims to highlight consolidation challenges that can appear when stamp forming blanks manufactured by automated lay-up. Important prepreg characteristics were identified based on an experimental study where a comparison was made between various prepreg in their as-received, deconsolidated and stamp consolidated state. It was found that adding up small thickness variations across the width of a prepreg when stacking plies into a blank by automated lay-up can cause non-uniform consolidation. Additionally, deconsolidation of the prepreg does not seem to obstruct interlaminar bonding, while intralaminar voids initially present in a prepreg cannot be removed during stamp forming. An additional preconsolidation step after automated lay-up seems necessary to remove blank thickness variations and intralaminar voids for the current prepregs. Eliminating this process step and the successful combination of rapid automated lay-up and stamp forming requires prepregs which are void-free and have less thickness variation.

  10. Local communities’ consolidation process: political factors

    Directory of Open Access Journals (Sweden)

    V. V. Fedorenko

    2017-04-01

    It has been underlined that the local communities’ consolidation process in the contemporary world is the problem which has both empirical and theoretical importance. Depending on the size of the local area, local polices are taking different forms. As usual, they provide an agreement and compromise solutions based on issues that are important to the local community. The experience of the developed democracies has shown that local assemblies ensure the establishment of coalitions based on short-termed procedures. The study has tested that an important aspect of the formation of local communities consolidated position is based on development issues and civil participation. It is especially visible in the United States and the EU countries. The municipality level determines the quality of local political bodies, which is formed on party basis. For contemporary Ukraine important tools for provision of political responsibility are forces, which take care about the local communities and determine their development for a long period. Overall, the consolidation of political forces in the local government system is an important task that determines the need for the adoption of regulatory instruments which would ensure the harmonious and constructive political cooperation regardless of their ideological positions.

  11. Autobiographical thinking interferes with episodic memory consolidation.

    Directory of Open Access Journals (Sweden)

    Michael Craig

    Full Text Available New episodic memories are retained better if learning is followed by a few minutes of wakeful rest than by the encoding of novel external information. Novel encoding is said to interfere with the consolidation of recently acquired episodic memories. Here we report four experiments in which we examined whether autobiographical thinking, i.e. an 'internal' memory activity, also interferes with episodic memory consolidation. Participants were presented with three wordlists consisting of common nouns; one list was followed by wakeful rest, one by novel picture encoding and one by autobiographical retrieval/future imagination, cued by concrete sounds. Both novel encoding and autobiographical retrieval/future imagination lowered wordlist retention significantly. Follow-up experiments demonstrated that the interference by our cued autobiographical retrieval/future imagination delay condition could not be accounted for by the sound cues alone or by executive retrieval processes. Moreover, our results demonstrated evidence of a temporal gradient of interference across experiments. Thus, we propose that rich autobiographical retrieval/future imagination hampers the consolidation of recently acquired episodic memories and that such interference is particularly likely in the presence of external concrete cues.

  12. Tantalum powder consolidation, modeling and properties

    International Nuclear Information System (INIS)

    Bingert, S.R.; Vargas, V.D.; Sheinberg, H.C.

    1996-01-01

    A systematic approach was taken to investigate the consolidation of tantalum powders. The effects of sinter time, temperature and ramp rate; hot isostatic pressing (HIP) temperature and time; and powder oxygen content on consolidation density, kinetics, microstructure, crystallographic texture, and mechanical properties have been evaluated. In general, higher temperatures and longer hold times resulted in higher density compacts with larger grain sizes for both sintering and HIP'ing. HIP'ed compacts were consistently higher in density than sintered products. The higher oxygen content powders resulted in finer grained, higher density HIP'ed products than the low oxygen powders. Texture analysis showed that the isostatically processed powder products demonstrated a near random texture. This resulted in isotropic properties in the final product. Mechanical testing results showed that the HIP'ed powder products had consistently higher flow stresses than conventionally produced plates, and the sintered compacts were comparable to the plate material. A micromechanics model (Ashby HIP model) has been employed to predict the mechanisms active in the consolidation processes of cold isostatic pressing (CIP), HIP and sintering. This model also predicts the density of the end product and whether grain growth should be expected under the applied processing conditions

  13. La Información Fiscal en los Grupos de sociedades Españolas en la Década de los 90

    Directory of Open Access Journals (Sweden)

    Miguel Requena Tapia

    2001-12-01

    Full Text Available Como consecuencia de la publicación del R.D. 1815/91, que regula las normas para la formulación de las Cuentas Anuales Consolidadas, se han producido cambios sustanciales con respecto a la situación precedente, entre ellos, la necesaria revelación de información relacionada con la situación fiscal del Grupo y la aplicación del método del efecto impositivo, para la elaboración de información consolidada. Nuestro trabajo analiza doce variables cualitativas, relacionadas con la información revelada sobre la situación fiscal del Grupo, con la finalidad de establecer la respuesta inicial que los Grupos de Sociedades dan a la aplicación de la norma. La conclusión más significativa, de nuestro estudio es que la información fiscal contenida en las Cuentas Anuales analizadas, no contiene los mínimos exigidos por la norma. R.D. 1815/91, the decree that regulates the rules governing the production of consolidated annual accounts, introduced a number of substantial changes in regulations, including the need to disclose information relating to the fiscal situation of the Group and the tax effect method applied in producing consolidated information. Our work analyses 12 qualitative variables, related to published information on the Group s fiscal situation, in order to establish the initial response that group companies have given to the application of the new rules. The most significant conclusion of our study is that the fiscal information contained in the annual accounts analysed does not meet the minimum requirements of R.D. 1815/91.

  14. Office of Inspector General fiscal year 1996 annual work plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-10-01

    This FY 1996 Office of Inspector General (OIG) Annual Work Plan is a summary and distillation of information contained in annual work plans, and includes audits and inspections that are carried over from FY 1995 as well as audits and inspections scheduled to start during FY 1996. Audits and inspections included in this consolidated OIG Annual Work Plan will be performed by OIG staff. Specialized expertise available through a Certified Public Accounting firm will be used to assist in auditing the Department`s financial statements. As part of the OIG Cooperative Audit Strategy, additional audit coverage of the Department`s programs is provided by internal auditors of the Department`s integrated contractors. Through the Cooperative Audit Strategy, the OIG ensures that the internal auditors satisfy audit standards, provides planning guidance to the internal auditors, coordinates work to avoid duplication, and tracks the work of internal auditors to ensure that needed audits are performed. Applicable portions of the four annual work plans issued for Fiscal Year 1996 by the Deputy/Assistant Inspectors General have been combined to form a major part of this overall OIG Annual Work Plan. Also included are portions of the most recent OIG Semiannual Reports to Congress to give an overview of the OIG`s mission/organization, resource status, and the environment in which the OIG currently operates. The OIG Annual Work Plan also lists ongoing and planned audits and inspections, and it presents investigative statistics which have been previously reported in the two OIG Semiannual Reports to Congress which cover Fiscal Year 1995. Furthermore, included in this work plan are descriptions of several innovations developed by the OIG to streamline its operations and to conserve as much efficiency and economy as possible in a time of resource reductions.

  15. Fiscal transparency, political parties, and debt in OECD countries

    DEFF Research Database (Denmark)

    Alt, James E.; Lassen, David Dreyer

    2006-01-01

    Many believe and argue that fiscal, or budgetary, transparency has large, positive effects on fiscal performance. However, the evidence linking transparency and fiscal policy outcomes is less compelling. To analyze the effects of fiscal transparency on public debt accumulation, we present a career...

  16. What are the Effects of Fiscal Policy Shocks?

    NARCIS (Netherlands)

    Mountford, A.W.; Uhlig, H.F.H.V.S.

    2002-01-01

    We investigate the effects of fiscal policy surprises for US data, using vector autoregressions.We overcome the difficulties that changes in fiscal policy may manifest themselves in variables other than fiscal variables first and that fiscal variables may respond 'automatically' to business cycle

  17. Consolidation of long-term memory: evidence and alternatives.

    Science.gov (United States)

    Meeter, Martijn; Murre, Jaap M J

    2004-11-01

    Memory loss in retrograde amnesia has long been held to be larger for recent periods than for remote periods, a pattern usually referred to as the Ribot gradient. One explanation for this gradient is consolidation of long-term memories. Several computational models of such a process have shown how consolidation can explain characteristics of amnesia, but they have not elucidated how consolidation must be envisaged. Here findings are reviewed that shed light on how consolidation may be implemented in the brain. Moreover, consolidation is contrasted with alternative theories of the Ribot gradient. Consolidation theory, multiple trace theory, and semantization can all handle some findings well but not others. Conclusive evidence for or against consolidation thus remains to be found.

  18. Consolidation treatments applied to ceramic tiles: are they homogeneous?

    International Nuclear Information System (INIS)

    Costa, D.; Leal, A.S.; Mimoso, J.M; Pereira, S.M.R.

    2017-01-01

    The mass consolidation treatment of azulejos is necessary when ceramic biscuits show signs of disaggregation. Such treatment is often used as a complementary conservation technique to the reestablishment of weakened glaze-ceramic bonds. In this research, two commonly used consolidants (ethyl silicate and acrylic resin) were tested on artisanal ceramic tiles via mass consolidation and the resulting impregnation profiles were evaluated. The results indicated that after consolidation, hard zones frequently formed due to localized consolidant concentration after the polymerization and curing processes. These inhomogeneous hard zones subsequently influenced the results obtained through conventional mechanical strength testing (i.e. flexural and compression), creating a false impression of success. This research demonstrated that by using the Drilling Resistance Measuring System, impregnation characteristics such as penetration depth and distribution of consolidant could be observed that otherwise could not be discerned through the more common testing methods. As such, a more extensive evaluation of consolidation effects was achieved. [es

  19. Consolidation treatments applied to ceramic tiles: are they homogeneous?

    Directory of Open Access Journals (Sweden)

    D. Costa

    2017-01-01

    Full Text Available The mass consolidation treatment of azulejos is necessary when ceramic biscuits show signs of disaggregation. Such treatment is often used as a complementary conservation technique to the reestablishment of weakened glaze-ceramic bonds. In this research, two commonly used consolidants (ethyl silicate and acrylic resin were tested on artisanal ceramic tiles via mass consolidation and the resulting impregnation profiles were evaluated. The results indicated that after consolidation, hard zones frequently formed due to localized consolidant concentration after the polymerization and curing processes. These inhomogeneous hard zones subsequently influenced the results obtained through conventional mechanical strength testing (i.e. flexural and compression, creating a false impression of success. This research demonstrated that by using the Drilling Resistance Measuring System, impregnation characteristics such as penetration depth and distribution of consolidant could be observed that otherwise could not be discerned through the more common testing methods. As such, a more extensive evaluation of consolidation effects was achieved.

  20. La dinámica de la sustentabilidad fiscal en los municipios urbanos de la Provincia de Mendoza

    Directory of Open Access Journals (Sweden)

    Raúl Molina

    2016-11-01

    Full Text Available La finalidad del trabajo es revisar el comportamiento fiscal comparado de los departamentos urbanos que forman parte del “Gran Mendoza” (Capital, Guaymallén, Godoy Cruz y Las Heras, así como analizar distintos indicadores de sustentabilidad fiscal y su aplicación a la situación actual y futura de los mismos. A partir del análisis de la deuda pública consolidada y su relación con los resultados financieros de los respectivos municipios, se analizan las perspectivas de solvencia de cada uno de ellos, para determinar, en su caso, los esfuerzos fiscales necesarios para retomar la senda de la sustentabilidad. Sin duda, la efectividad de la política presupuestaria y tributaria, y el nivel del gasto público, repercuten claramente en los resultados de la gestión, pero hay también otros aspectos, como la selección de formas alternativas para financiar el gasto público y el manejo del endeudamiento, que impactan en los resultados financieros de los municipios. Clasificación JEL: H7.Palabras clave: Finanzas Públicas Intergubernamentales; Estados sub-nacionales; Solvencia fiscal; Sustentabilidad; Déficits. The dynamics of fiscal sustainability in the urban municipalities of the Province of MendozaAbstractThe purpose of this paper is to review the fiscal performance compared to urban municipalities of “Gran Mendoza” (Capital, Guaymallén, Godoy Cruz and Las Heras and to analyze different indicators of fiscal sustainability and its application to the current and future situation of them. From the analysis of the consolidated public debt and its relationship to the financial performance of the respective municipalities, the prospects solvency of each of them are analyzed to determine the necessary fiscal efforts to resume the path of sustainability. Certainly the effectiveness of budgetaryl and tax policy, and the level of public spending clearly affect the results of management, but there are also other aspects such as the selection

  1. Territorial fiscal control. Diagnostic and outlook

    Directory of Open Access Journals (Sweden)

    Carlos Ariel Sanchez-Torres

    2010-03-01

    Full Text Available This document contains the research results of the territorial fiscal control improvement proposal project, developed  by  Rosario  University  with  the support by  the  German Technical Cooperation Agency (GTZ. In short, it analyzes and identifies the principal problems of the Colombian territorial fiscal control system on the first level, (Contraloría General de la República Office, Departmental, Municipal and District Controller Offices offering a general view of the performance and the distribution of responsibilities between the different fiscal control bodies. The document is structured as follows: l introduction and constitutional scheme of the fiscal control system, 2 a description of the distribution of responsibilities between the different fiscal control bodies, 3 the development of territorial fiscal control with reference to jurisprudence,  4 territorial fiscal control, 5 quality of territorial fiscal control and 6 reform proposals and conclusions. Among the proposals  analyzed  in this  project  we  have,  the depoliticization  on  the election of the employees in charge of territorial fiscal control, the financing necessary to realize that control, sourced from territorial entities own resources and the achievement of economies of scale thought the merging of control bodies; Another proposal involves the integration of territorial fiscal control with the second level control by means of .the application of support mechanism to the control function exercise by Contraloría General de la República Office, and a improvement of information systems, indicators and evaluations applied by territorial controller offices.

  2. To What Extent Should Public Corporations Be Consolidated? Considering the Effects on Public Deficit and Debt in Spanish Municipalities

    Directory of Open Access Journals (Sweden)

    Marta de VICENTE LAMA

    2018-02-01

    Full Text Available The consolidation perimeter of the public sector is the most important line between the micro and macro systems of government accounting. This paper focuses on the public sector boundary and assesses the potential impact on key reported figures – such as the ‘Maastricht’ deficit and debt ratios – that would result from moving public corporations inside the perimeter of the consolidated general government sector, public corporations that currently lie outside the general government sector. After examining 90 Spanish local governments with populations of over 50,000 during the 2010-2012 period, our results show that including public corporations within the general government sector perimeter leads to substantial differences in deficit and debt ratios, and that these differences significantly increase the number of municipalities in violation of fiscal limits imposed by the government. We also find that municipalities’ pre- and post-consolidation debt ratios are significantly different depending on the ruling party’s political ideology.   

  3. Fiscal Year 2009 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Michael Lewis

    2009-10-01

    This report summarizes the Fiscal Year 2009 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Recommendation(s) for each site.

  4. Fiscal Year 2010 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom; Mike Lewis

    2010-11-01

    This report summarizes the Fiscal Year 2010 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Recommendation(s) for each site.

  5. Reference data about petroleum fiscality

    International Nuclear Information System (INIS)

    2006-01-01

    This paper explains the different taxes existing in France for the petroleum products (domestic tax on petroleum products, added-value tax), the share of taxes in the retail price, the differences with other European countries, the French Government fiscal receipts and budget. Some information forms are attached to this document and concern: the formation of fuel prices (upstream, refining and transport-distribution margins), the evolution of annual average transport-distribution margins, some reference data about world petroleum markets (supply and demand, prices, market data), and some reference data about the role of oil companies on the petroleum market. (J.S.)

  6. The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices

    Directory of Open Access Journals (Sweden)

    Ionel Bostan

    2017-05-01

    Full Text Available The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average of 15.2%. One solution tried to solve this problem was the regulation of mandatory use of electronic cash registers with fiscal memory. In this way, it was considered that a better highlight and also a tighter control of economic transactions will be achieved, from a fiscal point of view. In our study, we analyze, for the Romanian context in the postEU accession, whether the mandatory introduction of these devices in recording commercial transactions has had a significant impact on VAT collection. The study includes two stages of the analysis: in the first stage we estimated the influence of VAT rate variation on the degree of the VAT collection. Then we used the residual component to test the influence of EFDs’ mandatory introduction on VAT collection or on fiscal efficiency. The results indicate an improvement in the collection of VAT but also a decrease in the efficiency of fiscal collection.

  7. Fiscal policy, inequality, and the poor in the developing world

    OpenAIRE

    Lustig, Nora

    2016-01-01

    Using comparable fiscal incidence analysis, this paper examines the impact of fiscal policy on inequality and poverty in 25 countries for around 2010. Success in fiscal redistribution is driven primarily by redistributive effort (share of social spending to GDP in each country) and the extent to which transfers/subsidies are targeted at the poor and direct taxes targeted at the rich. While fiscal policy always reduces inequality, this is not the case with poverty. Fiscal policy increases pove...

  8. Consolidity: Mystery of inner property of systems uncovered

    Directory of Open Access Journals (Sweden)

    Hassen T. Dorrah

    2012-10-01

    Full Text Available This paper uncovers the mystery of consolidity, an inner property of systems that was amazingly hidden. Consolidity also reveals the secrecy of why strong stable and highly controllable systems are not invulnerable of falling and collapsing. Consolidity is measured by its Consolidity Index, defined as the ratio of overall changes of output parameters over combined changes of input and system parameters, all operating in fully fuzzy environment. Under this notion, systems are classified into consolidated, quasi-consolidated, neutrally consolidated, unconsolidated, quasi-unconsolidated and mixed types. The strategy for the implementation of consolidity is elaborated for both natural and man-made existing systems as well as the new developed ones. An important critique arises that the by-product consolidity of natural or built-as-usual system could lead to trapping such systems into a completely undesired unconsolidity. This suggests that the ample number of conventional techniques that do not take system consolidity into account should gradually be changed, and adjusted with improved consolidity-based techniques. Four Golden Rules are highlighted for handling system consolidity, and applied to several illustrative case studies. These case studies cover the consolidity analysis of the Drug Concentration problem, Predator-Prey Population problem, Spread of Infectious Disease problem, AIDS Epidemic problem and Arm Race model. It is demonstrated that consolidity changes are contrary (opposite in sign to changes of both stability and controllability. This is a very significant result showing that our present practice of stressing on building strong stable and highly controllable systems could have already jeopardized the consolidity behavior of an ample family of existing real life systems. It is strongly recommended that the four Golden Rules of consolidity should be enforced as future strict regulations of systems modeling, analysis, design and

  9. FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

    Directory of Open Access Journals (Sweden)

    STANCIU Dorică

    2015-05-01

    Full Text Available We have appreciated that this paper can be structured in four chapters that will explain the inevitable negative effects generated by tax and fiscal fraud, which are felt in the level of fiscal revenue, determining major malfunctions in the mechanism of the markets. In the economic reality and in the rise of the tax fraud phenomenon, in the contemporary fiscal doctrine it is stated that the public desiderate of “loyal collaboration between the tax payer and the revenue agency” with the purpose of correctly setting taxes and tariffs and other required fund needed for creating public interest monetary funds. The economic, social and political globalization tendencies of the last decade have stimulated and supported actions relating to eluding the fiscal dispositions, actions which have moved more and more from the center of the national fiscal system towards the exterior, outside the field of action of the national fiscal law. In this regard show that reducing fiscal evasion, allows the creation of budgetary resources, necessary for funds allocation for economical growth. In Romania, one of the basic economic problems is the lack of investment resources allocated, these being the main contributor to economic growth, in which the reduction of fraud and tax evasion is the solution to increase this allocation which can be rated as one of the priority tasks of the state.

  10. Statement on the Consolidated Fuel Reprocessing Program

    International Nuclear Information System (INIS)

    Trauger, D.B.

    1984-01-01

    Oak Ridge National Laboratory has chosen the following objectives for future reprocessing plant design: reduced radiation exposure to workers; minimal environmental impact; improved plant operation and maintenance; improved accountability; no plutonium diversion; and reduced overall capital and operating cost. These objectives lead to a plant with totally remote operation. The Breeder Reactor Engineering Test (BRET) has been designed to perform a key role in demonstrating advanced reprocessing technology. It has been scheduled to be available to reprocess spent fuel from the Fast Flux Test Facility. The principal features of the Consolidated Fuel Reprocessing Program and of the BRET facility are appropriate for all reactor types

  11. [Sleep-wake cycle and memory consolidation].

    Science.gov (United States)

    Baratti, Carlos M; Boccia, Mariano M; Blake, Mariano G; Acosta, Gabriela B

    2007-01-01

    Although several hypothesis and theories have been advanced as explanations for the functions of sleep, a unified theory of sleep function remains elusive. Sleep has been implicated in the plastic cerebral changes that underlie learning and memory, in particular those related to memory consolidation of recently acquired new information. Despite steady accumulations of positive findings over the last ten years, the precise role of sleep in memory and brain plasticity is unproven at all. This situation might be solved by more integrated approaches that combine behavioral and neurophysiological measurements in well described in vivo models of neuronal activity and brain plasticity.

  12. Log-inject-log in sand consolidation

    International Nuclear Information System (INIS)

    Murphy, R.P.; Spurlock, J.W.

    1977-01-01

    A method is described for gathering information for the determination of the adequacy of placement of sand consolidating plastic for sand control in oil and gas wells. The method uses a high neutron cross-section tracer which becomes part of the plastic and uses pulsed neutron logging before and after injection of the plastic. Preferably, the method uses lithium, boron, indium, and/or cadmium tracers. Boron oxide is especially useful and can be dissolved in alcohol and mixed with the plastic ingredients

  13. Cadernos Pagu: Consolidating a Field of Studies

    Directory of Open Access Journals (Sweden)

    Iara Beleli

    2003-01-01

    Full Text Available As scientific publications are influential indicators and constitute disciplinary fields, this article reflects on the importance of Cadernos Pagu, published twice a year by Unicamp’s Núcleo de Estudos de Gênero [Gender Studies Center], as it has contributed to the consolidation of that field of studies both through de stimulation and diffusion of knowledge in the area in Brazil. Here gender is no conceived of as a theme, but rather as a categorical distinction, as a distinction between characteristics taken as feminine and masculine, that run through society and, as such, can be felt within any thematic frame.

  14. La Calidad de la Información Fiscal en las Empresas del IBEX-35

    Directory of Open Access Journals (Sweden)

    Julián Martínez Vargas

    2006-06-01

    Full Text Available En el actual proceso de adaptación de la normativa española a las Normas Internacionales de Contabilidad, el futuro tratamiento contable del Impuesto sobre Sociedades supone mayores exigencias de información, lo que conlleva nuevas obligaciones formales para las empresas. Ante estas perspectivas de reforma contable, en este trabajo vamos a realizar una evaluación de la información fiscal presentada por las grandes empresas para comprobar si responden a las exigencias de la normativa actual desde su implantación en 1990, y si las posibles deficiencias iniciales se han ido superando con el paso de los años. También analizamos cuestiones que han podido tener incidencia en la calidad de la información fiscal en los años objeto de estudio (1990-2002, como pueden ser el régimen de tributación consolidada, la revalorización de balances de 1996 y los créditos por bases imponibles negativas.In the current process of adaptation from the Spanish regulatory scheme to the International Accounting Standard, the future accounting treatment of the Income Tax suppose bigger demands of information that will bear new formal obligations for the companies. Above all this perspectives of the accounting reformation, in this work, we will carry out an evaluation of the fiscal information presented by the large companies to check if they respond to the demands of the current regulatory scheme from their implatation in 1990, and if the possible initial deficiencies have overcome with the pass of the years. Also we will analyze some questions with relevant incidence in the quality of the fiscal information in the years of the study (1990-2002, as it can be the tax consolidated system, the balances sheet revaluation of 1996 and the carryforwards of unused tax credits.

  15. The Fiscal Trilemma in a Danish Perspective

    DEFF Research Database (Denmark)

    Højbjerg Jacobsen, Rasmus; Nielsen, Søren Bo; Sørensen, Anders

    2013-01-01

    This article argues that the "fiscal trilemma"-the tension between sufficient revenue and long-run fiscal sustainability on one side; medium- to long-run growth opportunities on the other; and progressivity and avoidance of inequality on the third side-is very much present in Denmark. We provide...... an overview of main features of the Danish tax system; the state of fiscal balances in the short and longer run; growth and productivity developments; and the extent of inequality in the Danish society. Thereafter, we go into details with reforms and changes in the tax system over the last twenty-five years...

  16. Fiscal planning of private electricity production projects

    International Nuclear Information System (INIS)

    Gauthier, R.

    2002-01-01

    Various fiscal considerations frequently encountered in the context of the planning of private electricity production projects were described. Two major themes were discussed: 1) the different jurisdictional vehicles that can be used during the planning of private electricity production projects and the associated fiscal considerations, and 2) the two main fiscal incentives of the Income Tax Act (Canada) which could impact on the financing and operation costs of such a project, namely the accelerated amortization and the possibility of deducting the costs associated to renewable energies and energy savings in Canada. This was a general presentation that did not go into specific details and did not represent a legal opinion. refs

  17. Transfer pricing. Fiscal and accounting treatments

    Directory of Open Access Journals (Sweden)

    Carmen Elena ANTON

    2015-12-01

    Full Text Available This paper presents brief assertions on the issue of the transfer pricing and their fiscal and accounting treatment. The concept refers to the transactions between affiliated parties, namely aims at those transactions that are not exclusively governed by the rules of the free market, also considering other influence factors such as: the policy of the group of entities related to the minimization of the fiscal cost at the group level. The aimed goals are both fiscal and accounting and they see to the thoroughgoing study of the issues of the implications of practicing transfer pricing between the affiliated entities.

  18. Benchmarking multi-dimensional large strain consolidation analyses

    International Nuclear Information System (INIS)

    Priestley, D.; Fredlund, M.D.; Van Zyl, D.

    2010-01-01

    Analyzing the consolidation of tailings slurries and dredged fills requires a more extensive formulation than is used for common (small strain) consolidation problems. Large strain consolidation theories have traditionally been limited to 1-D formulations. SoilVision Systems has developed the capacity to analyze large strain consolidation problems in 2 and 3-D. The benchmarking of such formulations is not a trivial task. This paper presents several examples of modeling large strain consolidation in the beta versions of the new software. These examples were taken from the literature and were used to benchmark the large strain formulation used by the new software. The benchmarks reported here are: a comparison to the consolidation software application CONDES0, Townsend's Scenario B and a multi-dimensional analysis of long-term column tests performed on oil sands tailings. All three of these benchmarks were attained using the SVOffice suite. (author)

  19. The neurobiology of consolidations, or, how stable is the engram?

    Science.gov (United States)

    Dudai, Yadin

    2004-01-01

    Consolidation is the progressive postacquisition stabilization of long-term memory. The term is commonly used to refer to two types of processes: synaptic consolidation, which is accomplished within the first minutes to hours after learning and occurs in all memory systems studied so far; and system consolidation, which takes much longer, and in which memories that are initially dependent upon the hippocampus undergo reorganization and may become hippocampal-independent. The textbook account of consolidation is that for any item in memory, consolidation starts and ends just once. Recently, a heated debate has been revitalized on whether this is indeed the case, or, alternatively, whether memories become labile and must undergo some form of renewed consolidation every time they are activated. This debate focuses attention on fundamental issues concerning the nature of the memory trace, its maturation, persistence, retrievability, and modifiability.

  20. Memory Consolidation and Neural Substrate of Reward

    Directory of Open Access Journals (Sweden)

    Redolar-Ripoll, Diego

    2012-08-01

    Full Text Available The aim of this report is to analyze the relationships between reward and learning and memory processes. Different studies have described how information about rewards influences behavior and how the brain uses this reward information to control learning and memory processes. Reward nature seems to be processed in different ways by neurons in different brain structures, ranging from the detection and perception of rewards to the use of information about predicted rewards for the control of goal-directed behavior. The neural substrate underling this processing of reward information is a reliable way of improving learning and memory processes. Evidence from several studies indicates that this neural system can facilitate memory consolidation in a wide variety of learning tasks. From a molecular perspective, certain cardinal features of reward have been described as forms of memory. Studies of human addicts and studies in animal models of addiction show that chronic drug exposure produces stable changes in the brain at the cellular and molecular levels that underlie the long-lasting behavioral plasticity associated with addiction. These molecular and cellular adaptations involved in addiction are also implicated in learning and memory processes. Dopamine seems to be a critical common signal to activate different genetic mechanisms that ultimately remodel synapses and circuits. Despite memory is an active and complex process mediated by different brain areas, the neural substrate of reward is able to improve memory consolidation in a several paradigms. We believe that there are many equivalent traits between reward and learning and memory processes.

  1. Interacting Brain Systems Modulate Memory Consolidation

    Science.gov (United States)

    McIntyre, Christa K.; McGaugh, James L.; Williams, Cedric L.

    2011-01-01

    Emotional arousal influences the consolidation of long-term memory. This review discusses experimental approaches and relevant findings that provide the foundation for current understanding of coordinated interactions between arousal activated peripheral hormones and the brain processes that modulate memory formation. Rewarding or aversive experiences release the stress hormones epinephrine (adrenalin) and glucocorticoids from the adrenal glands into the bloodstream. The effect of these hormones on memory consolidation depends upon binding of norepinephrine to beta-adrenergic receptors in the basolateral complex of the amygdala (BLA). Much evidence indicates that the stress hormones influence release of norepinephrine in the BLA through peripheral actions on the vagus nerve which stimulates, through polysynaptic connections, cells of the locus coeruleus to release norepinephrine. The BLA influences memory storage by actions on synapses, distributed throughout the brain, that are engaged in sensory and cognitive processing at the time of amygdala activation. The implications of the activation of these stress-activated memory processes are discussed in relation to stress-related memory disorders. PMID:22085800

  2. Consolidated PCBs [polychlorinated biphenyls] improves waste control

    International Nuclear Information System (INIS)

    Smith, E.

    1991-01-01

    Consolidation of polychlorinated biphenyl (PCB) wastes is recommended for improving ownership control of wastes, eliminating PCB storage sites, and increasing cost-effectiveness of waste management. In Ontario, sites receiving the waste must be owned by the waste generator and registered as a PCB site. All PCBs must be removed from a site with no contaminated materials or wastes left behind, which requires a thorough site assessment to identify wastes prior to removal, a sampling and analytical scheme if necessary, and an approved plan for site cleanup. If large volumes of PCB-contaminated oil are involved, it may be cost-effective to put oil from several sites into bulk tanks and thus avoid the need to handle and decontaminate a large number of drums. With low volumes of oil, it may be possible to move the waste to another site where mobile PCB destruction is taking place. It also may be possible to get approval to blend high-level PCB liquids with mineral oil to reduce the PCB concentration to a level where chemical decontamination is allowed. For large volumes of high-level PCB wastes, consolidation will be necessary simply because of the high costs of mobilizing an incinerator and the requirement for public hearings for each incineration project. To make such a project cost-effective, PCB wastes will have to be concentrated from a large geographic area. 1 fig

  3. Factors affecting the consolidation of steam generator sludge

    Energy Technology Data Exchange (ETDEWEB)

    Turner, C. W.; Shamsuzzaman, K.; Tapping, R. L.

    1993-02-15

    It is hypothesized that sludge consolidation is promoted by chemical reactions involving the various sludge constituents, although the hardness of the final product will also depend on the total porosity. Oxidizing conditions and higher temperatures produce a harder sludge. The precipitation of Zn{sub 2}SiO{sub 4}, a potential binding agent, may also promote sludge consolidation. Several solutions to prevent sludge consolidation are suggested. (Author) 3 figs., 4 tabs., 3 refs.

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

    OpenAIRE

    Soguel, N.; Bucher, R.

    2013-01-01

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

  5. Failure envelope approach for consolidated undrained capacity of shallow foundations

    OpenAIRE

    Vulpe, Cristina; Gourvenec, Susan; Leman, Billy; Fung, Kah Ngii

    2016-01-01

    A generalized framework is applied to predict consolidated undrained VHM failure envelopes for surface circular and strip foundations. The failure envelopes for consolidated undrained conditions are shown to be scaled from those for unconsolidated undrained conditions by the uniaxial consolidated undrained capacities, which are predicted through a theoretical framework based on fundamental critical state soil mechanics. The framework is applied to results from small-strain finite-element anal...

  6. Post-study caffeine administration enhances memory consolidation in humans.

    Science.gov (United States)

    Borota, Daniel; Murray, Elizabeth; Keceli, Gizem; Chang, Allen; Watabe, Joseph M; Ly, Maria; Toscano, John P; Yassa, Michael A

    2014-02-01

    It is currently not known whether caffeine has an enhancing effect on long-term memory in humans. We used post-study caffeine administration to test its effect on memory consolidation using a behavioral discrimination task. Caffeine enhanced performance 24 h after administration according to an inverted U-shaped dose-response curve; this effect was specific to consolidation and not retrieval. We conclude that caffeine enhanced consolidation of long-term memories in humans.

  7. Potentials and structure of fiscal devaluation in Serbia

    Directory of Open Access Journals (Sweden)

    Milošević Miloš

    2015-01-01

    Full Text Available Fiscal devaluation is a set of synhronized policy measures with the aim to stimulate economic growth and improve economy competitiveness by simultaneous decrease of gross labor costs and increase of tax burden on consumption. The precondition for successful fiscal devaluation is to comply with principle of fiscal neutrality. Fiscal devaluation could enhance competitiveness of the economy and contribute to improved trade balance. Implementation of fiscal devaluation might be beneficial to both, countries which belong to a currency union and countries with a high level of public debt denominated in foreign currency. Comparative analysis provided potential short and long term effects of fiscal devaluations and enabled assessment of structure of fiscal devaluation in Serbia. This article provides a framework for forthcoming debates on applicability of fiscal devaluation in Serbia and includes the potential structure of fiscal devaluation.

  8. 100-N pilot project: Proposed consolidated groundwater monitoring program

    International Nuclear Information System (INIS)

    Borghese, J.V.; Hartman, M.J.; Lutrell, S.P.; Perkins, C.J.; Zoric, J.P.; Tindall, S.C.

    1996-11-01

    This report presents a proposed consolidated groundwater monitoring program for the 100-N Pilot Project. This program is the result of a cooperative effort between the Hanford Site contractors who monitor the groundwater beneath the 100-N Area. The consolidation of the groundwater monitoring programs is being proposed to minimize the cost, time, and effort necessary for groundwater monitoring in the 100-N Area, and to coordinate regulatory compliance activities. The integrity of the subprograms requirements remained intact during the consolidation effort. The purpose of this report is to present the proposed consolidated groundwater monitoring program and to summarize the process by which it was determined

  9. Fuel consolidation and compaction and storage of NFBC

    International Nuclear Information System (INIS)

    Fuierer, T.

    1992-01-01

    Rochester Gas and Electric Corporation (RG ampersand E) has been involved in two separate fuel consolidation demonstration programs. One of those programs resulted in identifying some problems that may be resolved in consolidation hardware compaction and storage in order for consolidation to be attractive. In conjunction with the Electric Power Research Institute (EPRI), a study was recently performed on hardware compaction and storage. Consolidation is probably not a commercial alternative at this point in time because there are still several problems that must be resolved. There are some potential advantages of fuel consolidation. Consolidation has attractive economics and can minimize the institutional impacts of expanding spent fuel storage by internalizing spent fuel storage operations. The licensing effort is fairly simple. Consolidation may be less likely to have public intervention since the storage expansion will occur inside the plant. Consolidation can be subcontracted and the equipment is temporary. It can be used in conjunction with other storage expansion technologies such as dry storage. Fewer dry storage casks would be needed to store consolidated fuel than would be necessary for intact spent fuel

  10. Fiscal Year 2008 Agency Financial Report

    National Research Council Canada - National Science Library

    2008-01-01

    The Department of Defense (DoD) Fiscal Year (FY) 2008 Agency Financial Report (AFR) provides the President, Congress, other federal departments and agencies, and the American public an overview of the Department's financial condition...

  11. Yearly (Fiscal) Historical Electronic Services Report

    Data.gov (United States)

    Social Security Administration — This report contains yearly electronic services data for online applications. This report is updated monthly for the current fiscal year. The report is divided into...

  12. THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

    Directory of Open Access Journals (Sweden)

    Silvia Lăzărescu (Marinescu

    2008-12-01

    Full Text Available In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of “creative accounting”, the American and European tax systems have made up an ensemble of accounting mechanisms and also of fiscal manipulation which increased the interest and involvement of the states in the mitigation of such fraud risks and fiscal subterfuges whose percentage in the countries’ GDP varies from 8 to 80%. Starting from the SWOT analysis of tax evasion in the real and underground economy, the specialists of the liberal trades are called to join the fight against fiscal fraud and share their professionalism in creating a real competitive environment characterized by fair play.

  13. Fiscal Imbalances, Poverty and Inequality in Pakistan

    OpenAIRE

    Irfan Ullah - Naimatullah Baber

    2014-01-01

    This paper has analyzed the fiscal imbalances, poverty and inequality with relevance to Pakistan. We use time series data from 1981 to 2010 and employ Autoregressive Distributed Lag Model (ARDL) to cointegration for estimation. The empirical findings suggest that fiscal deficits increase the poverty level and provide biases for inequality. Since deficit is financed through money supply, government debt and indirect taxes which threaten the purchasing power of the poor and drag them towards po...

  14. Budget estimates fiscal year 1995: Volume 10

    International Nuclear Information System (INIS)

    1994-02-01

    This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level

  15. Fiscal Policy and Growth in Developing Asia

    OpenAIRE

    Abdon, Arnelyn May; Estrada, Gemma Esther; Lee, Minsoo; Park, Donghyun

    2014-01-01

    In this paper we empirically explore the relationship between fiscal policy and economic growth in developing Asia. The region's overall level of taxes and government spending are substantially lower than those prevailing in advanced economies. Nevertheless, there are conceptual grounds why fiscal policy, including the composition of taxes and government spending, can have a significant effect on growth, as our empirical analysis shows. In line with economic theory, property taxes have a more...

  16. Budget estimates fiscal year 1995: Volume 10

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

    This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level.

  17. Fiscal Year 2014 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Nordstrom, Jenifer [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2015-03-01

    This report summarizes the Fiscal Year 2014 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to document revegetation efforts at Idaho National Laboratory to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Actions and Resolutions for each site. Five disturbed sites were evaluated for this assessment. Four sites are recommended to be removed from the annual assessment, and one is recommended for continued evaluation. New sites are also identified for future monitoring as part of the annual assessment.

  18. Fiscal State-citizen Alignment

    DEFF Research Database (Denmark)

    Celik, Tim Holst

    2016-01-01

    The 2008 crisis ended the growth bubble of the 2000s, which Organisation for Economic Co-operation and Development (OECD) governments facilitated through the normative/political-regulatory promotion of household indebtedness. Historically contextualizing this state-citizen relationship, this arti......The 2008 crisis ended the growth bubble of the 2000s, which Organisation for Economic Co-operation and Development (OECD) governments facilitated through the normative/political-regulatory promotion of household indebtedness. Historically contextualizing this state-citizen relationship...... fiscal attentiveness to ordinary consumer-citizens. By uncovering the sociohistorical conditions governing the dominant precrisis regime, it not only nuances our understanding of the crisis but also of neoliberalism and suggests the implausibility of returning to “Golden Age” democratic capitalism....

  19. Fiscal Year 2016 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Nordstrom, Jenifer B. [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2016-11-01

    This report summarizes the Fiscal Year (FY) 2016 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to document revegetation efforts at Idaho National Laboratory to verify restoration of disturbed vegetation and soil at various locations occurs as required. This report provides the following information for projects at Idaho National Laboratory completed during FY 2016 that were identified during the National Environmental Policy Act review process as having the potential to disturb soils or vegetation: 1) A summary of all projects identified as having the potential to require revegetation efforts 2) A summary of site disturbance and restoration efforts of each project. For FY 2016, one project required revegetation and sagebrush restoration. For other projects, implementation of best management practices minimized impacts to vegetation and revegetation efforts were not required.

  20. Analysis of Fiscal Rules in the European Monetary Union

    Directory of Open Access Journals (Sweden)

    Šehović Damir

    2015-01-01

    Full Text Available : The EMU fiscal system is specific in many areas compared to other classic fiscal systems of national states. Specific features mainly reflect in the implementation of economic policy within the EMU which is carried out by combining a common centralized monetary policy under the ECB jurisdiction and decentralized fiscal policies under the jurisdiction of the member states. The member states` sovereignty in governing their fiscal policies is one of the key causes of the EU fiscal system underdevelopment, i.e. its indigent structure in relation to “standard fiscal systems”.

  1. ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

    Directory of Open Access Journals (Sweden)

    RADA POSTOLACHE

    2012-05-01

    Full Text Available The interest – which is an institution typical to private law, has been taken over by the fiscal field and adapted to the specific features of fiscal obligation – being defined by its imperative legal regime, which has at the least the following characteristic elements: unitary character, imposed legal percentage, compulsory demand of interest, automatic application. In order to render responsible fiscal debtors, the lawmaker has reintroduced, as an accessory of fiscal obligation, delayed payment penalties, which have a distinct nature and legal regime, but without the principle non bis in idem being transgressed. Our study aims to establish the legal regime ofaccessories typical to fiscal obligation, from the perspective of special normative acts, but also of the common law within the field – Civil Code and Government Ordinance No. 13/2011 – by pointing out at the same time both the particular circumstances and procedural ones regulated by the Fiscal Procedure Code, shedding light upon the controversial legal nature of accessories.

  2. Taxation, Fiscal Deficit and Inflation in Pakistan

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2014-09-01

    Full Text Available Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of co-integration which is a better estimation technique for small sample size. It is found that investment negatively and significantly affect the inflation rate. The outcomes of the study show that both types of taxes (direct and indirect are causing to increase the inflation level while fiscal deficit is also one of the reasons to increase the inflation in the country. The study proposed that government should decrease the level of expenditure to reduce the level of fiscal deficit and investment have to be promoted to decrease the inflation in the country. Furthermore, it is also suggested to decrease the level of taxation for controlling inflation.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-29

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

  4. Fiscal Policy in Urban Education. A Volume in Research in Education Fiscal Policy and Practice.

    Science.gov (United States)

    Roellke, Christopher, Ed.; Rice, Jennifer King, Ed.

    This volume focuses on school finance challenges in large urban school districts, fiscal accountability in these schools, and the fiscal dimensions of urban school reform. The 12 papers are (1) "School Finance and Urban Education Reform" (Christopher Roellke and Jennifer King Rice); (2) "Can Whole-School Reform Improve the…

  5. Consolidation of cloud computing in ATLAS

    CERN Document Server

    AUTHOR|(INSPIRE)INSPIRE-00224309; The ATLAS collaboration; Cordeiro, Cristovao; Hover, John; Kouba, Tomas; Love, Peter; Mcnab, Andrew; Schovancova, Jaroslava; Sobie, Randall; Giordano, Domenico

    2017-01-01

    Throughout the first half of LHC Run 2, ATLAS cloud computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS cloud computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vacuum resources, streamlined usage of the Simulation at Point 1 cloud for offline processing, extreme scaling on Amazon compute resources, and procurement of commercial cloud capacity in Europe. Finally, building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in resp...

  6. Consolidation of Cloud Computing in ATLAS

    CERN Document Server

    AUTHOR|(INSPIRE)INSPIRE-00224309; The ATLAS collaboration; Cordeiro, Cristovao; Di Girolamo, Alessandro; Hover, John; Kouba, Tomas; Love, Peter; Mcnab, Andrew; Schovancova, Jaroslava; Sobie, Randall

    2016-01-01

    Throughout the first year of LHC Run 2, ATLAS Cloud Computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS Cloud Computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vac resources, streamlined usage of the High Level Trigger cloud for simulation and reconstruction, extreme scaling on Amazon EC2, and procurement of commercial cloud capacity in Europe. Building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in response to problems. ...

  7. Particle filtration in consolidated granular systems

    International Nuclear Information System (INIS)

    Schwartz, L.M.; Wilkinson, D.J.; Bolsterli, M.; Hammond, P.

    1993-01-01

    Grain-packing algorithms are used to model the mechanical trapping of dilute suspensions of particles by consolidated granular media. We study the distribution of filtrate particles, the formation of a damage zone (internal filter cake), and the transport properties of the host--filter-cake composite. At the early stages of filtration, our simulations suggest simple relationships between the structure of the internal filter cake and the characteristics of the underlying host matrix. These relationships are then used to describe the dynamics of the filtration process. Depending on the grain size and porosity of the host matrix, calculated filtration rates may either be greater than (spurt loss) or less than (due to internal clogging) those predicted by standard surface-filtration models

  8. LS1: electrical engineering upgrades and consolidation

    International Nuclear Information System (INIS)

    Duval, F.

    2012-01-01

    3 different types of activities are planned by the Engineering Department Electrical Engineering (EN-EL) Group for the first long shut down (LS1). First, the consolidation of EN-EL's ageing infrastructure elements. It is part of a 15- year programme aiming at increasing the reliability and availability of the power distribution network. Secondly, the maintenance of the accelerators infrastructure. In addition to the usual periodic operations and those delayed until LS1, the group will address more demanding activities like the replacement campaigns for irradiated cables and non-radiation resistant fibres as well as the removal of unused cables in particularly overcrowded areas. Thirdly, a vast amount of user copper and optical fibre cabling requests: EN-EL estimates that only 50% of LS1 requests are currently known. The main activities will be EN-EL's contributions to the R2E project, BE-BI upgrade projects, and the RF upgrade project in SPS BA3

  9. Consolidation of cloud computing in ATLAS

    Science.gov (United States)

    Taylor, Ryan P.; Domingues Cordeiro, Cristovao Jose; Giordano, Domenico; Hover, John; Kouba, Tomas; Love, Peter; McNab, Andrew; Schovancova, Jaroslava; Sobie, Randall; ATLAS Collaboration

    2017-10-01

    Throughout the first half of LHC Run 2, ATLAS cloud computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS cloud computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vacuum resources, streamlined usage of the Simulation at Point 1 cloud for offline processing, extreme scaling on Amazon compute resources, and procurement of commercial cloud capacity in Europe. Finally, building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in response to problems.

  10. Gradual consolidation of synesthesia during adolescence

    DEFF Research Database (Denmark)

    Sørensen, Thomas Alrik; Nordfang, Maria; Ásgeirsson, Árni Gunnar

    2016-01-01

    ), visual priming (Mattingley, Rich, Yelland, & Bradshaw, 2001), and the Stroop task (Mills, Boteler, & Oliver, 1999). In a recent study Ásgeirsson, Nordfang, & Sørensen (2015) isolated specific components of attention that are modulated by synesthesia, and which seem to correspond to attentional changes......), and recently Simner & Bain (2013) has convincingly shown that consolidation of colour-grapheme synaesthesia develop during childhood and early adolescence. Together these studies seem to suggest that the attentional effects seen in adult observers who have colour-grapheme synaesthesia may in fact reflect......Synesthesia is a rare condition in the normal observer where an inducer quale is consistently followed by a second, concurrent quale (Grossenbacher & Lovelace, 2001). Several studies have demonstrated the effects of synesthesia through a number of objective measures; like visual search (Laeng, 2009...

  11. ER Consolidated Quarterly Report October 2014

    Energy Technology Data Exchange (ETDEWEB)

    Cochran, John R. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2014-10-01

    This Environmental Restoration Operations (ER) Consolidated Quarterly Report (ER Quarterly Report) provides the status of ongoing corrective actions and related Long- Term Stewardship (LTS) activities being implemented by Sandia National Laboratories, New Mexico (SNL/NM) ER for the April, May, and June 2014 quarterly reporting period. Section 2.0 provides the status of ER Operations activities including closure activities for the Mixed Waste Landfill (MWL), project management and site closure, and hydrogeologic characterizations. Section 3.0 provides the status of LTS activities that relate to the Chemical Waste Landfill (CWL) and the associated Corrective Action Management Unit (CAMU). Section 4.0 provides the references noted in Section I of this report.

  12. Reward value determines memory consolidation in parasitic wasps.

    Science.gov (United States)

    Kruidhof, H Marjolein; Pashalidou, Foteini G; Fatouros, Nina E; Figueroa, Ilich A; Vet, Louise E M; Smid, Hans M; Huigens, Martinus E

    2012-01-01

    Animals can store learned information in their brains through a series of distinct memory forms. Short-lasting memory forms can be followed by longer-lasting, consolidated memory forms. However, the factors determining variation in memory consolidation encountered in nature have thus far not been fully elucidated. Here, we show that two parasitic wasp species belonging to different families, Cotesia glomerata (Hymenoptera: Braconidae) and Trichogramma evanescens (Hymenoptera; Trichogrammatidae), similarly adjust the memory form they consolidate to a fitness-determining reward: egg-laying into a host-insect that serves as food for their offspring. Protein synthesis-dependent long-term memory (LTM) was consolidated after single-trial conditioning with a high-value host. However, single-trial conditioning with a low-value host induced consolidation of a shorter-lasting memory form. For Cotesia glomerata, we subsequently identified this shorter-lasting memory form as anesthesia-resistant memory (ARM) because it was not sensitive to protein synthesis inhibitors or anesthesia. Associative conditioning using a single reward of different value thus induced a physiologically different mechanism of memory formation in this species. We conclude that the memory form that is consolidated does not only change in response to relatively large differences in conditioning, such as the number and type of conditioning trials, but is also sensitive to more subtle differences, such as reward value. Reward-dependent consolidation of exclusive ARM or LTM provides excellent opportunities for within-species comparison of mechanisms underlying memory consolidation.

  13. Reward Value Determines Memory Consolidation in Parasitic Wasps

    NARCIS (Netherlands)

    Kruidhof, H.M.; Pashalidou, F.G.; Fatouros, N.E.; Figueroa, I.A.; Vet, L.E.M.; Smid, H.M.; Huigens, M.E.

    2012-01-01

    Animals can store learned information in their brains through a series of distinct memory forms. Short-lasting memory forms can be followed by longer-lasting, consolidated memory forms. However, the factors determining variation in memory consolidation encountered in nature have thus far not been

  14. Memory Consolidation and Gene Expression in "Periplaneta Americana"

    Science.gov (United States)

    Strausfeld, Nicholas J.; Pinter, Marianna; Lent, David D.

    2005-01-01

    A unique behavioral paradigm has been developed for "Periplaneta americana" that assesses the timing and success of memory consolidation leading to long-term memory of visual-olfactory associations. The brains of trained and control animals, removed at the critical consolidation period, were screened by two-directional suppression subtractive…

  15. The role of the ventromedial prefrontal cortex in memory consolidation

    NARCIS (Netherlands)

    Nieuwenhuis, I.L.C.; Takashima, A.

    2011-01-01

    System-level memory consolidation theory posits that the hippocampus initially links the neocortical representations, followed by a shift to a hippocampus-independent neocortical network. With consolidation, an increase in activity in the human subgenual ventromedial prefrontal cortex (vmPFC) has

  16. Simulation and video software development for soil consolidation testing

    NARCIS (Netherlands)

    Karim, Usama F.A.

    2003-01-01

    The development techniques and file structures of CTM, a novel multi-media (computer simulation and video) package on consolidation and laboratory consolidation testing, are presented in this paper. A courseware tool called Authorware proved to be versatile for building the package and the paper

  17. 7 CFR 1717.615 - Consolidations and mergers.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Consolidations and mergers. 1717.615 Section 1717.615... Controls § 1717.615 Consolidations and mergers. A distribution or power supply borrower may without the..., merger, conveyance or transfer shall be on such terms as shall fully preserve the lien and security of...

  18. 7 CFR 1782.15 - Mergers and consolidations.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Mergers and consolidations. 1782.15 Section 1782.15... AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.15 Mergers and consolidations. Mergers... transaction under consideration and the unique facts involved in each transaction. Mergers occur when two or...

  19. 12 CFR 931.5 - Liquidation, merger, or consolidation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Liquidation, merger, or consolidation. 931.5 Section 931.5 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK RISK MANAGEMENT AND CAPITAL STANDARDS FEDERAL HOME LOAN BANK CAPITAL STOCK § 931.5 Liquidation, merger, or consolidation. The...

  20. Bortezomib consolidation after autologous stem cell transplantation in multiple myeloma

    DEFF Research Database (Denmark)

    Mellqvist, Ulf-Henrik; Gimsing, Peter; Hjertner, Oyvind

    2013-01-01

    The Nordic Myeloma Study Group conducted an open randomized trial to compare bortezomib as consolidation therapy given after high-dose therapy and autologous stem cell transplantation (ASCT) with no consolidation in bortezomib-naive patients with newly diagnosed multiple myeloma. Overall, 370...

  1. Accounting Treatment for Separate and Consolidated Financial Statements

    Directory of Open Access Journals (Sweden)

    Iuliana Oana Mihai

    2015-09-01

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

  2. Success Modulates Consolidation of a Visuomotor Adaptation Task

    Science.gov (United States)

    Trempe, Maxime; Sabourin, Maxime; Proteau, Luc

    2012-01-01

    Consolidation is a time-dependent process that is responsible for the storage of information in long-term memory. As such, it plays a crucial role in motor learning. Prior research suggests that some consolidation processes are triggered only when the learner experiences some success during practice. In the present study, we tested whether…

  3. On the Logic of Separating the Fiscal Policy from the Fiscal Administration

    Directory of Open Access Journals (Sweden)

    Ionel Leonida

    2010-06-01

    Full Text Available One of the problems yet to be solved in a satisfactorily manner in Romania is the decentralisation of the public administration. In general, by decentralisation we understand the separation of the central decision from the local (or regional decision based on the principle of subsidiarity. In our opinion, The National Agency for Fiscal Administration should function, in a decentralised manner, meaning outside of the Ministry of Public Finances. In support of this statement we will present two modules or arguments: a wewill first debate on the matter of public administration decentralisation; b second, we will debate in favour ofthe institutional separation of ANAF from the Ministry of Public Finances. Objectives: Implementation of concrete desire for decentralization of public administration; Identification of conceptual distinctions, structural and functional development of tax policy and administration of fiscal policy. Prior work: Assessment of net tax burden; Phillips curve assessment for Romania; Automatic fiscal stabilizers; Sustainability of fiscal policy. Approach: Logical analysis of the concepts involved in the study; Highlighting the distinctions of semantic and pragmatic nature of the concepts involved in the study. Results: decisive arguments concerning the desirability of the structural separation of the fiscal policy from the fiscal administration. Implications: providing arguments for a separation of fiscal policy decision to tax administration; a collection efficiency of budgetary obligations. Potential beneficiaries : The Ministry of Finance; the National Agency for Fiscal Administration; the Government of Romania; the Ministry ofInternal Affairs and Administration. Value: Contributions from conceptual nature: semantic separation of fiscal policy from tax administration; from methodological nature: demonstrating scientific research force of un application logic analysis method; from empirical nature: demonstrating the need

  4. Memory processes during sleep: beyond the standard consolidation theory.

    Science.gov (United States)

    Axmacher, Nikolai; Draguhn, Andreas; Elger, Christian E; Fell, Juergen

    2009-07-01

    Two-step theories of memory formation suggest that an initial encoding stage, during which transient neural assemblies are formed in the hippocampus, is followed by a second step called consolidation, which involves re-processing of activity patterns and is associated with an increasing involvement of the neocortex. Several studies in human subjects as well as in animals suggest that memory consolidation occurs predominantly during sleep (standard consolidation model). Alternatively, it has been suggested that consolidation may occur during waking state as well and that the role of sleep is rather to restore encoding capabilities of synaptic connections (synaptic downscaling theory). Here, we review the experimental evidence favoring and challenging these two views and suggest an integrative model of memory consolidation.

  5. Consolidation of the formation sand by chemical methods

    Directory of Open Access Journals (Sweden)

    Mariana Mihočová

    2006-10-01

    Full Text Available The sand control by consolidation involves the process of injecting chemicals into the naturally unconsolidated formation to provide an in situ grain-to-grain cementation. The sand consolidation chemicals are available for some 30 years. Several types of consolidating material were tried. Presently available systems utilize solidified plastics to provide the cementation. These systems include phenol resin, phenol-formaldehyde, epoxy, furan and phenolic-furfuryl.The sand consolidation with the steam injection is a novel technique. This process provides a highly alkaline liquid phase and temperatures to 300 °C to geochemically create cements by interacting with the dirty sand.While the formation consolidation has widely applied, our experience has proved a high level of success.

  6. An improved electrokinetic method to consolidate porous materials

    DEFF Research Database (Denmark)

    Feijoo, Jorge; Ottosen, Lisbeth M.; Nóvoa, X. R.

    2017-01-01

    the consolidation using commercial products have some limitations, such as: (1) low penetrability; (2) no chemical and mineralogical affinity with the material to treat and (3) release of toxic compounds (VOCs), during the solvent evaporation. In the last years, a new consolidation method based on electrokinetic...... the pH of the solutions in contact with the porous material, which can damage it and (2) it is difficult to determine in which area the consolidation takes place. In this study an electrokinetic consolidation method, which has two steps between which the current is reversed, is proposed to solve all...... techniques was developed. This method allows filling some pores by the precipitation of an inorganic compound. As a result the method allows increasing the penetration depth of current consolidation treatments. However, this method needs to be improved since: (1) no special care is taking in controlling...

  7. The European Fiscal Union creation process

    Directory of Open Access Journals (Sweden)

    Oleksandr Sharov

    2015-06-01

    Full Text Available The paper presents evolution of the European Union fiscal system creation process as well as outlines problems in functioning thereof that have arisen during recent years and the main reforming (modification trends. The analysis is primarily focused on creation of the fiscal union within the EU. In this regard, the idea of two different groups of countries moving to the common goal at different paces is becoming ever increasingly much-talked-about in the EU. The first group comprises donor countries that adhere to all treaties and fiscal discipline, while demonstrating respective positive macroeconomic indicators. The second group implies countries of Euro-periphery, where the above processes take place along with significant complications or do not occur at all. In these countries Eurosceptic positions are also quite strong, which often leads to taking measures contrary to the jointly adopted decisions. Currently, there is no clear understanding within the EU as to which way out of the crisis should be taken. However, profound understanding of the crisis causes and active work on preparation and implementation of measures to overcome the negative effects of this crisis suggest availability of sufficiently favorable prospects for further development of the EU fiscal system (including formal creation of the Fiscal Union. Based on the conducted analysis conclusions have been made as to potential vectors of action aimed at improving EU fiscal system, while specific recommendations on actions to be taken by Ukraine have been developed (particularly, as regards budget forecasting and planning with the purpose of harmonizing Ukrainian financial institutions and mechanisms with the EU fiscal system.

  8. Assessing the impact of fiscal measures on the Czech economy

    Czech Academy of Sciences Publication Activity Database

    Ambriško, Róbert; Babecký, J.; Ryšánek, J.; Valenta, V.

    2015-01-01

    Roč. 44, January (2015), s. 350-357 ISSN 0264-9993 Institutional support: PRVOUK-P23 Keywords : Bayesian estimation * fiscal multipliers * fiscal policy Subject RIV: AH - Economics Impact factor: 0.997, year: 2015

  9. The Global Trends in the Alternative Energetics and Improvement of the State Policy in the Sphere of Fiscal Security: in Search for Equilibrium and Markets

    Directory of Open Access Journals (Sweden)

    Hnedina Kateryna V.

    2017-12-01

    Full Text Available Alternative energetics is an important component of the competitiveness and security of the national economy. Its rapid development over the past 10 years is caused by both the attempts of individual countries to maintain and strengthen their competitive advantage in the world markets and the efforts of international organizations (UN, IRENA, IEA to consolidate different stakeholders to achieve energy and fiscal security, protection of environment and improvement of climate conditions. The article is aimed at generalizing global trends in alternative energetics in the context of development of the State policy in the sphere of fiscal security. A brief overview of the latest trends in the alternative energetics development, most of which focus on identifying the basic sectoral trends, has been provided. However, the issues of fiscal security in the energy sector remain poorly researched, especially in terms of formation of the State policy, consolidating interests of different groups of stakeholders. It has been determined that in the developed countries a significant growth of alternative energetics is caused by the consistent State policy on creation of conditions for formation of effective branch markets and the solving of so-called energy trilemma.

  10. Familiarity speeds up visual short-term memory consolidation.

    Science.gov (United States)

    Xie, Weizhen; Zhang, Weiwei

    2017-06-01

    Existing long-term memory (LTM) can boost the number of retained representations over a short delay in visual short-term memory (VSTM). However, it is unclear whether and how prior LTM affects the initial process of transforming fragile sensory inputs into durable VSTM representations (i.e., VSTM consolidation). The consolidation speed hypothesis predicts faster consolidation for familiar relative to unfamiliar stimuli. Alternatively, the perceptual boost hypothesis predicts that the advantage in perceptual processing of familiar stimuli should add a constant boost for familiar stimuli during VSTM consolidation. To test these competing hypotheses, the present study examined how the large variance in participants' prior multimedia experience with Pokémon affected VSTM for Pokémon. In Experiment 1, the amount of time allowed for VSTM consolidation was manipulated by presenting consolidation masks at different intervals after the onset of to-be-remembered Pokémon characters. First-generation Pokémon characters that participants were more familiar with were consolidated faster into VSTM as compared with recent-generation Pokémon characters that participants were less familiar with. These effects were absent in participants who were unfamiliar with both generations of Pokémon. Although familiarity also increased the number of retained Pokémon characters when consolidation was uninterrupted but still incomplete due to insufficient encoding time in Experiment 1, this capacity effect was absent in Experiment 2 when consolidation was allowed to complete with sufficient encoding time. Together, these results support the consolidation speed hypothesis over the perceptual boost hypothesis and highlight the importance of assessing experimental effects on both processing and representation aspects of VSTM. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  11. 26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...

    Science.gov (United States)

    2010-04-01

    ... operating loss attributable to such member. (iii) Foreign expropriation losses. An election under section... expropriation loss) may be made for a consolidated return year only if the sum of the foreign expropriation... expropriation losses, or (b) the consolidated net operating loss. (3) Absorption rules. For purposes of...

  12. An Empirical Study on Fiscal Sustainability in Malaysia

    OpenAIRE

    Hussin Abdullah; Muszafarshah Mohd Mustafa; Jauhari Dahalan

    2012-01-01

    Fiscal sustainability has become a prominent issue in developing countries, and fiscal sustainability assessments have become an increasingly demanded component of macroeconomic analysis. Unfortunately, there is no single basic source of information on fiscal sustainability. Country economists who are new to fiscal sustainability analysis could rely on sample work by other economists and could delve into scattered journal articles for the theoretical background. This paper focuses on a partic...

  13. Do different funding mechanisms produce different results? The implications of family planning for fiscal federalism.

    Science.gov (United States)

    McFarlane, D R; Meier, K J

    1998-06-01

    The 104th Congress considered massive structural changes in federal aid to the states. Not only would federal categorical grants be consolidated into block grants, but entitlement programs would be converted to block grants too. Using family planning as a case study, this article examines whether program impacts change if different grant mechanisms are employed. Findings from a pooled time series analysis of state family planning expenditures show that categorical funding (here, title X of the Public Health Service Act) is the most cost effective in producing desired outcomes, such as lowering infant mortality. Policies using entitlement grants are generally more cost effective than those that rely upon block grants. We discuss the implications of these findings for health policy more broadly and for fiscal federalism in general.

  14. Observations on the National Aeronautics and Space Administration's Fiscal Year 1999 Performance Report and Fiscal Year 2001 Performance Plan

    National Research Council Canada - National Science Library

    2000-01-01

    As you requested, we have reviewed the 24 Chief Financial Officers (CFO) Act agencies' fiscal year 1999 performance reports and fiscal year 2001 performance plans required by the Government Performance and Results Act of 1993 (GPRA...

  15. THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

    Directory of Open Access Journals (Sweden)

    Inceu Adrian

    2009-05-01

    Full Text Available This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

  16. The Impact of a Business Education on Fiscal Conservatism

    Science.gov (United States)

    Noël, Noel Mark; Trocchia, Philip; Luckett, Michael

    2015-01-01

    This article examines the differences in fiscal conservatism between students enrolled in a college of business and those enrolled as nonbusiness majors. Fiscal conservatism is examined using two constructs: fiscal ideology (a) at a macro level and (b) at a micro level, students' ability to monitor and regulate their personal consumer spending…

  17. 45 CFR 302.14 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

  18. Fiscal multipliers over the growth cycle : evidence from Malaysia

    OpenAIRE

    Rafiq, Sohrab; Zeufack, Albert

    2012-01-01

    This paper explores the stabilisation properties of fiscal policy in Malaysia using a model incorporating nonlinearities into the dynamic relationship between fiscal policy and real economic activity over the growth cycle. The paper also investigates how output multipliers for government purchases may alter for different components of government spending. The authors find that fiscal polic...

  19. CONSIDERATIONS REGARDING TO THE LAW OF FISCAL-BUDGETARY RESPONSIBILITY

    Directory of Open Access Journals (Sweden)

    Cirmaciu Diana

    2010-07-01

    Full Text Available A law of fiscal-budgetary responsibility which is firmly based and structured can outline the general parameters which can constitute the basis of creation of some decisions in sustainable fiscal politics through stipulating fiscal principles, rules concerning with budgetary incomes, public debts, deficits, expenses and risk management.

  20. Monitoring the Fiscal Health of Taiwan's Local Government: Application of the 10-Point Scale of Fiscal Distress

    OpenAIRE

    Yuan-Hong Ho; Chiung-Ju Huang

    2014-01-01

    This article presents a monitoring indicators system that predicts whether a local government in Taiwan is heading for fiscal distress and identifies a suitable fiscal policy that would allow the local government to achieve fiscal balance in the long run. This system is relevant to stockholders’ interest, simple for national audit bodies to use, and provides an early warning of fiscal distress that allows preventative action to be taken.

  1. Delayed working memory consolidation during the attentional blink.

    Science.gov (United States)

    Vogel, Edward K; Luck, Steven J

    2002-12-01

    After the detection of a target (T1) in a rapid stream of visual stimuli, there is a period of 400-600 msec during which a subsequent target (T2) is missed. This impairment in performance has been labeled the attentional blink. Recent theories propose that the attentional blink reflects a bottleneck in working memory consolidation such that T2 cannot be consolidated until after T1 is consolidated, and T2 is therefore masked by subsequent stimuli if it is presented while T1 is being consolidated. In support of this explanation, Giesbrecht & Di Lollo (1998) found that when T2 is the final item in the stimulus stream, no attentional blink is observed, because there are no subsequent stimuli that might mask T2. To provide a direct test of this explanation of the attentional blink, in the present study we used the P3 component of the event-related potential waveform to track the processing of T2. When T2 was followed by a masking item, we found that the P3 wave was completely suppressed during the attentional blink period, indicating that T2 was not consolidated in working memory. When T2 was the last item in the stimulus stream, however, we found that the P3 wave was delayed but not suppressed, indicating that T2 consolidation was not eliminated but simply delayed. These results are consistent with a fundamental limit on the consolidation of information in working memory.

  2. Cost targets for at-reactor spent fuel rod consolidation

    International Nuclear Information System (INIS)

    Macnabb, W.V.

    1985-01-01

    The high-level nuclear waste management system in the US currently envisions the disposal of spent fuel rods that have been removed from their assemblies and reconfigured into closely packed arrays. The process of fuel rod removal and packaging, referred to as rod consolidation, can occur either at reactors or at an integrated packaging facility, monitored retrievable storage (MRS). Rod consolidation at reactors results in cost savings down stream of reactors by reducing needs for additional storage, reducing the number of shipments, and reducing (eliminating, in the extreme) the amount of fuel handling and consolidation at the MRS. These savings accrue to the nuclear waste fund. Although private industry is expected to pay for at-reactor activities, including rod consolidation, it is of interest to estimate cost savings to the waste system if all fuel were consolidated at reactors. If there are savings, the US Department of Energy (DOE) may find it advantageous to pay for at-reactor rod consolidation from the nuclear waste fund. This paper assesses and compares the costs of rod consolidation at reactors and at the MRS in order to determine at what levels the former could be cost competitive with the latter

  3. 42 CFR 412.64 - Federal rates for inpatient operating costs for Federal fiscal year 2005 and subsequent fiscal...

    Science.gov (United States)

    2010-10-01

    ... prospective payment rate is based on the geographic location of the hospital facility at which the discharge... percentage change for updating the standardized amount is— (i) For fiscal year 2005 through fiscal year 2009... adjust the standardized amount for subsequent fiscal years so as to eliminate the effect of such coding...

  4. Revisoría fiscal y control fiscal como formas de control estatal en Colombia

    OpenAIRE

    Archibold Barrios, Wendell Graham

    2013-01-01

    El fenómeno de la corrupción es un flagelo que ha afectado a las estructuras democráticas de los estados. En consecuencia, estos han adoptado medidas de carácter constitucional orientadas a mitigar sus efectos. El control fiscal emerge como el eslabón de mayor relevancia en la cadena de custodia de los recursos pertenecientes al Estado. El objetivo del presente artículo es analizar la influencia de la revisoría fiscal en el ejercicio del control fiscal estatal en Colombia, en virtud de lo est...

  5. COST IMPACT OF ROD CONSOLIDATION ON THE VIABILITY ASSESSMENT DESIGN

    International Nuclear Information System (INIS)

    D. Lancaster

    1999-01-01

    The cost impact to the Civilian Radioactive Waste Management System of using rod consolidation is evaluated. Previous work has demonstrated that the fuel rods of two assemblies can be packed into a canister that can fit into the same size space as that used to store a single assembly. The remaining fuel assembly hardware can be compacted into the same size canisters with a ratio of 1 hardware canister per each 6 to 12 assemblies. Transportation casks of the same size as currently available can load twice the number of assemblies by placing the compacted assemblies in the slots currently designed for a single assembly. Waste packages similarly could contain twice the number of assemblies; however, thermal constraints would require considering either a low burnup or cooling. The analysis evaluates the impact of rod consolidation on CRWMS costs for consolidation at prior to transportation and for consolidation at the Monitored Geological Repository surface facility. For this study, no design changes were made to either the transport casks or waste packages. Waste package designs used for the Viability Assessment design were employed but derated to make the thermal limits. A logistics analysis of the waste was performed to determine the number of each waste package with each loading. A review of past rod consolidation experience found cost estimates which range from $10/kgU to $32/kgU. $30/kgU was assumed for rod consolidation costs prior to transportation. Transportation cost savings are about $17/kgU and waste package cost savings are about $21/kgU. The net saving to the system is approximately $500 million if the consolidation is performed prior to transportation. If consolidation were performed at the repository surface facilities, it would cost approximately $15/kgU. No transportation savings would be realized. The net savings for consolidation at the repository site would be about $400 million dollars

  6. 7 CFR 4290.470 - Prior approval of merger, consolidation, or reorganization of RBIC.

    Science.gov (United States)

    2010-01-01

    ... merge, consolidate, change form of organization (corporation, limited liability company, or limited partnership) or reorganize without the Secretary's prior written approval. Any such merger, consolidation, or...

  7. Consolidated Edison Company of New York, Inc

    International Nuclear Information System (INIS)

    Raebiger, R.F.; King, R.D.; Friess, R.A.

    1992-01-01

    This paper reports that in 1989 Consolidated Edison Company of New York which initiated a comprehensive tank cleaning and inspection program of their petroleum distillate storage facilities. The program was initiated by the issuance of new regulations of the New York State Department of Environmental Conservation. A total of 10 storage tanks were cleaned, inspected and detailed engineering reports prepared for each storage tank. A total of 28 distillate storage facilities will be inspected over a three year period of time. The tanks ranged in size from 18,000 to 2,701,00 gallons and contained either No. 2 Fuel Oil or Kerosene. The project included waste disposal, tank cleaning, inspection, engineering evaluations and the design of tank repairs. Of the 10 tanks inspected, three of the tanks required extensive repairs including the design and installation of a new bottom shell course and partial floor replacement for one of the tanks. The project was completed on schedule and within the budget allocated. The ten tank project was evaluated upon its completion and recommendations regarding tank operations and maintenance were provided to minimize maintenance problems for the future

  8. Acute exercise and motor memory consolidation

    DEFF Research Database (Denmark)

    Thomas, Richard; Beck, Mikkel Malling; Lind, Rune Rasmussen

    2016-01-01

    High intensity aerobic exercise amplifies offline gains in procedural memory acquired during motor practice. This effect seems to be evident when exercise is placed immediately after acquisition, during the first stages of memory consolidation, but the importance of temporal proximity...... of the exercise bout used to stimulate improvements in procedural memory is unknown. The effects of three different temporal placements of high intensity exercise were investigated following visuomotor skill acquisition on the retention of motor memory in 48 young (24.0 ± 2.5 yrs), healthy male subjects randomly...... assigned to one of four groups either performing a high intensity (90% Maximal Power Output) exercise bout at 20 min (EX90), 1 h (EX90+1), 2 h (EX90+2) after acquisition or rested (CON). Retention tests were performed at 1 d (R1) and 7 d (R7). At R1 changes in performance scores after acquisition were...

  9. Automation, consolidation, and integration in autoimmune diagnostics.

    Science.gov (United States)

    Tozzoli, Renato; D'Aurizio, Federica; Villalta, Danilo; Bizzaro, Nicola

    2015-08-01

    Over the past two decades, we have witnessed an extraordinary change in autoimmune diagnostics, characterized by the progressive evolution of analytical technologies, the availability of new tests, and the explosive growth of molecular biology and proteomics. Aside from these huge improvements, organizational changes have also occurred which brought about a more modern vision of the autoimmune laboratory. The introduction of automation (for harmonization of testing, reduction of human error, reduction of handling steps, increase of productivity, decrease of turnaround time, improvement of safety), consolidation (combining different analytical technologies or strategies on one instrument or on one group of connected instruments) and integration (linking analytical instruments or group of instruments with pre- and post-analytical devices) opened a new era in immunodiagnostics. In this article, we review the most important changes that have occurred in autoimmune diagnostics and present some models related to the introduction of automation in the autoimmunology laboratory, such as automated indirect immunofluorescence and changes in the two-step strategy for detection of autoantibodies; automated monoplex immunoassays and reduction of turnaround time; and automated multiplex immunoassays for autoantibody profiling.

  10. POST-CRISIS FISCAL DILEMMAS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    IFRIM MIHAELA

    2015-08-01

    Full Text Available This paper represents a synthetic exposure in critical note of some aspects of fiscal policy after the economic crisis in Romania. The paper aimed to analyze several topics related to taxation that are found in current debates in Romania, in the context of the need to establish a coherent legal framework compatible with sustainable economic growth. I considered pointing the moral aspects related to taxation, analysis of the tax-expenditure tandem and criticize the prevalence of the Keynesian approach to fiscal policy in Romania. From the research method point of view, the approach is a qualitative one, in a praxeological note based on economic argumentation. This paper is not intended to provide advice on fiscal policy, but to expose the necessary ideas for understanding its implications.

  11. Budget estimates: Fiscal years, 1990--1991

    International Nuclear Information System (INIS)

    1989-01-01

    The budget estimates for the NRC for fiscal year 1990 provide for obligations of $475,000,000, to be funded in total by two new appropriations---one is NRC's Salaries and Expenses appropriation for $472,100,000 and the other is NRC's Office of the Inspector General appropriation of $2,900,000. Of the funds appropriated to the NRC's Salaries and Expenses, $23,195,000 shall be derived from the Nuclear Waste Fund. The sum appropriated to the NRC's Salaries and Expenses shall be reduced by the amount of revenues received during fiscal year 1990 from licensing fees, inspection services, other services and collections, and from the Nuclear Waste Fund, excluding those moneys received for the cooperative nuclear safety research program, services rendered to foreign governments and international organizations, and the material and information access authorization programs, so as to result in a final fiscal year 1990 appropriation estimated at not more than $292,155,000

  12. SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Carmen NISTOR

    2015-01-01

    Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature in the accounting field regarding the consolidation theories developed over the years. In order to discuss the different opinions regarding the consolidation theories we used the descriptive approach. As a result we tried to explain how these theories appear...

  13. A cold demonstration of fuel consolidation. Part 1

    International Nuclear Information System (INIS)

    Matheson, J.E.

    1989-01-01

    Spent fuel consolidation is an option for increasing spent fuel storage capacities being considered by many utilities. The process of consolidating fuel involves separating the fuel rods from the structural frame which holds them in a square array. The rods are then repackaged into a tightly packed bundle which occupies about half the cross-sectional area of fuel assembly. Thus approximately twice as much fuel can be stored in the underwater racks at a spent fuel storage pool. There have been several demonstrations of fuel consolidation to date. The focus of this paper is the development and subsequent demonstration program of a shear/compactor

  14. Literacia fiscal : um estudo empírico

    OpenAIRE

    Pereira, Ana Isabel Teixeira Duarte

    2014-01-01

    O objetivo desta dissertação prende-se com o estudo da literacia fiscal numa zona rural de Portugal. Aqui se aborda a importância da perceção fiscal que o contribuinte deveria possuir para uma melhor atuação perante situações fiscais com que se depara no seu quotidiano, em seu benefício. O presente trabalho versa também sobre fatores que influenciam o (in)cumprimento fiscal por parte do cidadão contribuinte. A educação fiscal tem impacto no cumprimento fiscal no sentido de que transmite o ...

  15. Sustainable Fiscal Strategies under Changing Demographics

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hougaard Jensen, Svend E.; Vieira, Filipe

    2017-01-01

    This paper develops an overlapping generations model to evaluate, first, the steady state growthmaximizing level of public debt around which the economy needs to stabilise; second, how the optimal level of public debt varies as a function of key population parameters; third, how fiscal rules...... designed to stabilise the economy around that debt level need to vary with the population parameters; and, fourth, how the model performs as a reasonable and plausible representation of the economies that we might be concerned with. Finally, following the diminished fiscal space and flexibility...... that is created by deteriorating population parameters, some political economy perspectives are offered....

  16. Fiscal Challenges in Multilayered Unions: An Overview and Case Study

    Directory of Open Access Journals (Sweden)

    Joshua Aizenman

    2015-05-01

    Full Text Available This paper reviews recent research dealing with fiscal discipline and revisit the issues of fiscal control in federal systems, focusing on selective case studies covering the 2000s, before and after the global financial crisis (GFC. We start by contrasting the recent fiscal history of California to that of Greece, illustrating the different ways of dealing with fiscal deficiencies in a mature union, U.S., versus a young union, Eurozone. We continue with an overview of the fiscal developments in Brazil, illustrating the challenges facing federal systems in emerging markets, and possible ways to move forward in upgrading a country’s fiscal institutions. We conclude with the fiscal history of Iceland before and after the financial crisis—a standalone small country, assessed favorably by rating agencies prior to the GFC, and now recovering from a deep financial crisis.

  17. FISCAL DECENTRALIZATION DETERMINANTS AND LOCAL ECONOMIC DEVELOPMENT IN EU COUNTRIES

    Directory of Open Access Journals (Sweden)

    Anca Florentina GAVRILUŢĂ (VATAMANU

    2017-12-01

    Full Text Available This work aims to assess the impact of fiscal decentralization on local (regional development in the EU Member States while controlling for macroeconomic and local autonomy specific factors. Using a panel data approach with dynamic effects, we examined the implications of fiscal decentralization on local development across European Union countries over the 1990-2004 period. The novelty of the study is emphasized by including in the analysis a variable which tests local fiscal discipline, more exactly, Fiscal Rule Strength Index for local level of government. Our findings suggest that prosperity of regions, measured in GDP growth depends on variables such as characteristics of decentralization undertaken by each country or local fiscal discipline, confirming our primary hypothesis. This supports the view that recently implemented reforms aiming to enforce fiscal discipline following-up the Fiscal Compact strengthened the local budgetary framework and restrained, therefore, the local discretionary power to act towards development.

  18. Oak Ridge National Laboratory Waste Management Plan, fiscal year 1994

    International Nuclear Information System (INIS)

    Turner, J.W.

    1993-12-01

    US Department of Energy (DOE) Order 5820.2A was promulgated in final form on September 26, 1988. The order requires heads of field organizations to prepare and to submit updates on the waste management plans for all operations under their purview according to the format in Chap. 6, open-quotes Waste Management Plan Outline.close quotes These plans are to be submitted by the DOE Oak Ridge Operations Office (DOE-ORO) in December of each year and distributed to the DP-12, ES ampersand H-1, and other appropriate DOE Headquarters (DOE-HQ) organizations for review and comment. This document was prepared in response to this requirement for fiscal year (FY) 1994. The Oak Ridge National Laboratory (ORNL) waste management mission is reduction, collection, storage, treatment, and disposal of DOE wastes, generated primarily in pursuit of ORNL missions, in order to protect human health and safety and the environment. In carrying out this mission, waste management staff in the Waste Management and Remedial Action Division (WMRAD) will (1) guide ORNL in optimizing waste reduction and waste management capabilities and (2) conduct waste management operations in a compliant, publicly acceptable, technically sound, and cost-efficient manner. Waste management requirements for DOE radioactive wastes are detailed in DOE Order 5820.2A, and the ORNL Waste Management Program encompasses all elements of this order. The requirements of this DOE order and other appropriate DOE orders, along with applicable Tennessee Department of Environment and Conservation and US Environmental Protection Agency (EPA) rules and regulations, provide the principal source of regulatory guidance for waste management operations at ORNL. The objective of this document is compilation and consolidation of information on how the ORNL Waste Management Program is conducted, which waste management facilities are being used to manage wastes, what activities are planned for FY 1994, and how all of the activities are

  19. Consolidation of municipalities in the newest time

    Directory of Open Access Journals (Sweden)

    Yury Blagov

    2017-01-01

    of some RF constituent entities, there are urban districts that consist of the large not urbanized territories with a poorly developed transport, social, economic infrastructure and without any common development goals. The authors conclude that the bias towards municipalities' consolidation in many RF constituent entities is justified and caused by ignoring of the vertical command relations in former areas. At the same time, they point out the need to take into account the town-planning, economic and geographical, socio-demographic factors while transforming municipal areas into urban districts, otherwise, all these transformations are fictitious and turn into revising of powers by local elites.Conclusions. The municipal legal policy of consolidation of municipal entities is aimed at liquidating the settlement level of local self-government, which directly contradicts Part 1 of Art. 131 of the Constitution of the Russian Federation, which establishes the implementation of local self-government by the population, first of all, at the primary, settlement level. 

  20. UbuntuNet Alliance : Consolidating Research and Education ...

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

    UbuntuNet Alliance : Consolidating Research and Education Networking - Phase II ... North of Sahara, South of Sahara, United States ... social science, population and public health, and health systems research relevant to the emerging crisis.

  1. Thermal Consolidation of Dredge Sand for Artificial Reef Formations

    Science.gov (United States)

    Trevino, Alexandro

    Coral Reef ecosystems have degraded over years due to a variety of environmental issues such as ocean acidification. The continuous stress has detrimental effects on coral reef ecosystems that can possibly lead to the loss of the ecosystem. Our research aims to construct a prototype of an artificial reef by consolidating dredge sand from the ship channels of South Texas. Consolidation is achieved through an aluminum polytetrafluoroethylene self-propagating high temperature process that yields a solid formation to mimic the physical properties of coral reef structures. Using thermodynamic calculations, the variation of initial components was determined that reached an adiabatic temperature with a maximum peak of 2000 K. The self-sustaining reaction front was obtained to rigidly consolidate the dredge sand only at composition concentrations exceeding a critical value of 24 wt.% Al, and 3 wt.% PTFE. The combustion synthesis produced a consolidated formation with a hardened and porous structure.

  2. textural dependence of shear strength and consolidation of colliery

    African Journals Online (AJOL)

    eobe

    for their use were based on the properties of a wide range of .... Fig. 1 shows the grain size distribution curves of the mine wastes. Each ... wholly above the ground water level while sulphate .... consolidation curve assumes the usual shape.

  3. Strategic Framework for the Defense Acquisition System Understanding Defense Consolidation

    National Research Council Canada - National Science Library

    Potts, Anthony W

    2007-01-01

    The 1993 policy to promote the consolidation of the United States defense industry began a series of acquisitions and mergers that went beyond the intent of the policy and left the Department of Defense (DoD...

  4. Analysis of Defense Industry Consolidation Effects on Program Acquisition Costs

    National Research Council Canada - National Science Library

    Hoff, Russell V

    2007-01-01

    .... This thesis examines whether cost changes are evident following consolidation within the defense industry by conducting a regression analysis of Major Defense Acquisition Programs across 13 broad defense market sectors...

  5. Challenges of the banking consolidation in Nigeria | Oyefeso ...

    African Journals Online (AJOL)

    CBN) and the new mega banks may face as a consequence of the banking consolidation reforms in Nigeria. Surmounting these challenges will require CBN's commitment to implementing the Basel II directives and instituting adequate Act of ...

  6. #DDOD Use Case: Consolidated reporting of medical device recalls

    Data.gov (United States)

    U.S. Department of Health & Human Services — SUMMARY DDOD use case request for consolidated, consistent reporting of medical device recalls. WHAT IS A USE CASE? A “Use Case” is a request that was made by the...

  7. A thermomechanical crystal plasticity constitutive model for ultrasonic consolidation

    KAUST Repository

    Siddiq, Amir; El Sayed, Tamer S.

    2012-01-01

    We present a micromechanics-based thermomechanical constitutive model to simulate the ultrasonic consolidation process. Model parameters are calibrated using an inverse modeling approach. A comparison of the simulated response and experimental

  8. Better than sleep: theta neurofeedback training accelerates memory consolidation.

    Science.gov (United States)

    Reiner, Miriam; Rozengurt, Roman; Barnea, Anat

    2014-01-01

    Consistent empirical results showed that both night and day sleep enhanced memory consolidation. In this study we explore processes of consolidation of memory during awake hours. Since theta oscillations have been shown to play a central role in exchange of information, we hypothesized that elevated theta during awake hours will enhance memory consolidation. We used a neurofeedback protocol, to enhance the relative power of theta or beta oscillations. Participants trained on a tapping task, were divided into three groups: neurofeedback theta; neurofeedback beta; control. We found a significant improvement in performance in the theta group, relative to the beta and control groups, immediately after neurofeedback. Performance was further improved after night sleep in all groups, with a significant advantage favoring the theta group. Theta power during training was correlated with the level of improvement, indicating a clear relationship between memory consolidation, and theta neurofeedback. Copyright © 2013 Elsevier B.V. All rights reserved.

  9. 7 CFR 1735.19 - Mergers and consolidations.

    Science.gov (United States)

    2010-01-01

    ... Basic Policies § 1735.19 Mergers and consolidations. RUS does not make loans for the sole purpose of... making loans to the telephone system to finance the improvement or extension of telephone service in...

  10. Investigation of fiber-reinforced self-consolidating concrete.

    Science.gov (United States)

    2010-05-01

    The rising cost of materials and labor, as well as the demand for faster construction, has prompted development of cheaper, faster alternatives to conventional building techniques. Self-consolidating concrete (SCC), a high performance concrete charac...

  11. The Military As A Hindrance In Mexico's Consolidation Of Democracy

    National Research Council Canada - National Science Library

    Villarreal, Sergio

    2001-01-01

    The argument in this thesis is that the Mexican military stands as a hindrance in Mexico's consolidation because of the lack of executive and legislative controls over the armed forces, and military prerogatives...

  12. Role of adult neurogenesis in hippocampal-cortical memory consolidation

    Science.gov (United States)

    2014-01-01

    Acquired memory is initially dependent on the hippocampus (HPC) for permanent memory formation. This hippocampal dependency of memory recall progressively decays with time, a process that is associated with a gradual increase in dependency upon cortical structures. This process is commonly referred to as systems consolidation theory. In this paper, we first review how memory becomes hippocampal dependent to cortical dependent with an emphasis on the interactions that occur between the HPC and cortex during systems consolidation. We also review the mechanisms underlying the gradual decay of HPC dependency during systems consolidation from the perspective of memory erasures by adult hippocampal neurogenesis. Finally, we discuss the relationship between systems consolidation and memory precision. PMID:24552281

  13. Definition and Classification of the Stakeholders in Land Consolidation Project

    Institute of Scientific and Technical Information of China (English)

    LIU Xiang-dong; GUO Bi-jun; GUO Mao-xuan

    2012-01-01

    Using the methods of questionnaire survey, statistical analysis and multidimensional rating, we define and classify the stakeholders in land consolidation project. 25 kinds of stakeholders are determined, divided into three categories: core stakeholders, including county-level government, county-level land departments, county-level land consolidation center, the rural collective economic organizations, farmers, township government, and the villagers’ committee; middle stakeholders, including central government, the Ministry of Land and Resources, the Ministry of Land and Resources Land Consolidation Center, the provincial land departments, the provincial land consolidation center, the county-level finance departments, the county-level water resources departments, the government supervisory departments, government audit departments, and the public; peripheral stakeholders, including the county-level environmental protection departments, the county-level agricultural departments, supervisory agencies, design agencies, project contractors, equipment suppliers, material suppliers, and the bidding agencies. The project managers should pay attention to the interest appeal of the stakeholders, and adopt different coping strategies.

  14. ER Consolidated Qtrly Rpt_April-June 2016_October 2016

    Energy Technology Data Exchange (ETDEWEB)

    Cochran, John R. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

    2016-10-01

    This Environmental Restoration Operations (ER) Consolidated Quarterly Report (ER Quarterly Report) provides the status of ongoing corrective action activities being implemented by Sandia National Laboratories, New Mexico (SNL/NM) for the April, May, and June 2016 quarterly reporting period.

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

    Directory of Open Access Journals (Sweden)

    S.V. Kucher

    2016-09-01

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

  16. Indigenous information as tool for consolidating and promoting ...

    African Journals Online (AJOL)

    Indigenous information as tool for consolidating and promoting natural ... Open Access DOWNLOAD FULL TEXT ... Specifically, local authority was the source of information rivers/streams (63.2%) and arable lands (56.0%) conservation.

  17. Strategic Framework for the Defense Acquisition System Understanding Defense Consolidation

    National Research Council Canada - National Science Library

    Potts, Anthony W

    2007-01-01

    ...% of defense product sales annually. Defense consolidation has diminished the flexibility required for surge capacity, diminished competitive innovations in products, and reduced competitive pricing based on multiple sources for products...

  18. Self-Consolidating Concrete for Prestressed Bridge Girders

    Science.gov (United States)

    2017-07-01

    This document reports the findings of a research project designed to better understand material and structural performance of prestressed bridge girders made with Self-Consolidating Concrete (SCC) from Wisconsin. SCC has high potential to be used for...

  19. Performance of self-consolidating concrete in prestressed girders.

    Science.gov (United States)

    2010-04-01

    A structural investigation of self-consolidating concrete (SCC) in AASHTO Type I precast, : prestressed girders was performed. Six test girders were subjected to transfer length and : flexural testing. Three separate concrete mixtures, two girders pe...

  20. Self-Consolidating Concrete for Prestressed Bridge Girders : Research Brief

    Science.gov (United States)

    2017-08-01

    Self-consolidating concrete (SCC) is commonly used as an alternative to conventional concrete (CC) in precast, prestressed concrete (PSC) bridge girders. The high strength, highly workable mixture can flow through dense reinforcement to fill formwork...

  1. Mesopontine median raphe regulates hippocampal ripple oscillation and memory consolidation.

    Science.gov (United States)

    Wang, Dong V; Yau, Hau-Jie; Broker, Carl J; Tsou, Jen-Hui; Bonci, Antonello; Ikemoto, Satoshi

    2015-05-01

    Sharp wave-associated field oscillations (∼200 Hz) of the hippocampus, referred to as ripples, are believed to be important for consolidation of explicit memory. Little is known about how ripples are regulated by other brain regions. We found that the median raphe region (MnR) is important for regulating hippocampal ripple activity and memory consolidation. We performed in vivo simultaneous recording in the MnR and hippocampus of mice and found that, when a group of MnR neurons was active, ripples were absent. Consistently, optogenetic stimulation of MnR neurons suppressed ripple activity and inhibition of these neurons increased ripple activity. Notably, using a fear conditioning procedure, we found that photostimulation of MnR neurons interfered with memory consolidation. Our results demonstrate a critical role of the MnR in regulating ripples and memory consolidation.

  2. U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-05-01

    The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC`s annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman`s annual report to the President and the Congress, required by the Federal Managers` Financial Integrity Act of 1982; (3) the Chairman`s semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990.

  3. U.S. Nuclear Regulatory Commission accountability report, fiscal year 1995. Volume 1

    International Nuclear Information System (INIS)

    1996-01-01

    The US Nuclear Regulatory Commission (NRC) is one of six Federal agencies participating in a pilot project to streamline financial management reporting. The goal of this pilot is to consolidate performance-related reporting into a single accountability report. The project, which is being carried out under the guidance of the Chief Financial Officers Council, was undertaken in accordance with the Government Management Reform Act (GMRA) of 1994. The GMRA permits the streamlining of financial management reports in consultation with the appropriate Congressional Committees through a liaison in the US Office of Management and Budget (OMB). The results of the pilot project will determine the method to be used for reporting financial management information for fiscal year (FY) 1996. This report consolidates the information previously reported in the following documents: (1) the NRC's annual financial statement required by the Chief Financial Officers Act of 1990; (2) the Chairman's annual report to the President and the Congress, required by the Federal Managers' Financial Integrity Act of 1982; (3) the Chairman's semiannual report to the Congress on management decisions and final actions on Office of Inspector General audit recommendations, required by the Inspector General Act of 1978, as amended. This report also includes performance measures, as required by the Chief Financial Officers Act of 1990

  4. The Savannah River Plant Consolidated Incineration Facility

    International Nuclear Information System (INIS)

    Weber, D.A.

    1987-01-01

    A full scale incinerator is proposed for construction at the Savannah River Plant (SRP) beginning in August 1989 for detoxifiction and volume reduction of liquid and solid low-level radioactive, mixed and RCRA hazardous waste. Wastes to be burned include drummed liquids, sludges and solids, liquid process wastes, and low-level boxed job control waste. The facility will consist of a rotary kiln primary combustion chamber followed by a tangentially fired cylindrical secondary combustion chamber (SCC) and be designed to process up to 12 tons per day of solid and liquid waste. Solid waste packaged in combustible containers will be fed to the rotary kiln incinerator using a ram feed system and liquid wastes will be introduced to the rotary kiln through a burner nozzle. Liquid waste will also be fed through a high intensity vortex burner in the SCC. Combustion gases will exit the SCC and be cooled to saturation in a spray quench. Particulate and acid gas are removed in a free jet scrubber. The off-gas will then pass through a cyclone separator, mist eliminator, reheater high efficiency particulate air (HEPA) filtration and induced draft blowers before release to the atmosphere. Incinerator ash and scrubber blowdown will be immobilized in a cement matrix and disposed of in an onsite RCRA permitted facility. The Consolidated Incineration Facility (CIF) will provide detoxification and volume reduction for up to 560,000 CUFT/yr of solid waste and up to 35,700 CUFT/yr of liquid waste. Up to 50,500 CUFT/yr of cement stabilized ash and blowdown will beproduced for an average overall volume reduction fator of 22:1. 3 figs., 2 tabs

  5. THEORETICAL CONSIDERATIONS REGARDING THE AUTOMATIC FISCAL STABILIZERS OPERATING MECHANISM

    Directory of Open Access Journals (Sweden)

    Gondor Mihaela

    2012-07-01

    Full Text Available This paper examines the role of Automatic Fiscal Stabilizers (AFS for stabilizing the cyclical fluctuations of macroeconomic output as an alternative to discretionary fiscal policy, admitting its huge potential of being an anti crisis solution. The objectives of the study are the identification of the general features of the concept of automatic fiscal stabilizers and the logical assessment of them from economic perspectives. Based on the literature in the field, this paper points out the disadvantages of fiscal discretionary policy and argue the need of using Automatic Fiscal Stabilizers in order to provide a faster decision making process, shielded from political interference, and reduced uncertainty for households and business environment. The paper conclude about the need of using fiscal policy for smoothing the economic cycle, but in a way which includes among its features transparency, responsibility and clear operating mechanisms. Based on the research results the present paper assumes that pro-cyclicality reduces de effectiveness of the Automatic Fiscal Stabilizer and as a result concludes that it is very important to avoid the pro-cyclicality in fiscal rule design. Moreover, by committing in advance to specific fiscal policy action contingent on economic developments, uncertainty about the fiscal policy framework during a recession should be reduced. Being based on logical analysis and not focused on empirical, contextualized one, the paper presents some features of AFS operating mechanism and also identifies and systematizes the factors which provide its importance and national individuality. Reaching common understanding on the Automatic Fiscal Stabilizer concept as a institutional device for smoothing the gap of the economic cycles across different countries, particularly for the European Union Member States, will facilitate efforts to coordinate fiscal policy responses during a crisis, especially in the context of the fiscal

  6. Effective elasticity coefficients of native rocks and consolidated granular matter

    International Nuclear Information System (INIS)

    Schulz, Beatrix M.; Schulz, Michael

    2008-01-01

    The elastic coefficients of binary heterogeneous materials, such as several native rock materials or consolidated granular matter will be determined in terms of a perturbation expansion. Furthermore, in order to check the validity of the obtained results, these are compared with numerical investigations using Boole's model of randomly distributed spheres. Finally, we apply the results on several classes of native rocks and consolidated granular materials

  7. A dynamic analysis of consolidation in the broadcast television industry

    OpenAIRE

    Jessica C. Stahl

    2009-01-01

    This paper estimates a dynamic oligopoly model in order to separately identify the demand-side and cost-side advantages of consolidation in the broadcast television industry. I exploit an exogenous change in regulation that led to significant industry consolidation. Using revenue and ownership data for broadcast stations over the past ten years, I estimate the effect of ownership changes on revenue. I recover costs by examining patterns in ownership changes that are left unexplained by revenu...

  8. Modifying the consolidation depth of nanolime on Maastricht limestone

    Czech Academy of Sciences Publication Activity Database

    Niedoba, Krzysztof; Slížková, Zuzana; Frankeová, Dita; Nunes, Cristiana Lara; Jandejsek, Ivan

    2017-01-01

    Roč. 133, February (2017), s. 51-56 ISSN 0950-0618 R&D Projects: GA MŠk(CZ) LO1219 Keywords : stone consolidation * calcium hydroxide nanoparticles * CaLoSiL * X-ray radiography * drilling resistance * consolidant distribution Subject RIV: AL - Art, Architecture, Cultural Heritage OBOR OECD: Materials engineering Impact factor: 3.169, year: 2016 http://www.sciencedirect.com/science/article/pii/S0950061816317664

  9. Hospital consolidation outlook: surviving in a tough economy.

    Science.gov (United States)

    Myers, Chris; Lineen, Jason

    2009-11-01

    The rapid hospital consolidation activity of the late 1990s has tapered off, but it's expected to pick up again. The reasons for hospital consolidation have shifted from gaining leverage with payers to achieving cost savings and operating efficiencies to survive in the market. The hospital industry can expect to undergo more profound structural and organizational changes in the decade ahead than it did in the past decade.

  10. Consolidated techniques for groups of enterprises with complex structure

    Directory of Open Access Journals (Sweden)

    Cristina Ciuraru-Andrica

    2009-12-01

    Full Text Available The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one. The group of entities can choose one of these techniques, the final result (the consolidated financial statements being the same, whatever the option.

  11. Consolidation by Prefabricated Vertical Drains with a Threshold Gradient

    OpenAIRE

    Xiao Guo; Kang-He Xie; Yue-Bao Deng

    2014-01-01

    This paper shows the development of an approximate analytical solution of radial consolidation by prefabricated vertical drains with a threshold gradient. To understand the effect of the threshold gradient on consolidation, a parametric analysis was performed using the present solution. The applicability of the present solution was demonstrated in two cases, wherein the comparisons with Hansbo’s results and observed data were conducted. It was found that (1) the flow with the threshold gradie...

  12. Consolidation in World Steel Industry - Implications for Poland

    OpenAIRE

    Beata Ślusarczyk

    2009-01-01

    Consolidation of enterprises has intensified with the growth of global competition. In the nineties of the past century, these processes became a conventional way for market expansion, leading to establishment of huge international companies with biggest influence on world economy. In steel industry, processes of consolidation have also been the leading processes in management, particularly during a time of prosperity for steel products that have taken place in recent years. The global consol...

  13. Retrieval as a Fast Route to Memory Consolidation.

    Science.gov (United States)

    Antony, James W; Ferreira, Catarina S; Norman, Kenneth A; Wimber, Maria

    2017-08-01

    Retrieval-mediated learning is a powerful way to make memories last, but its neurocognitive mechanisms remain unclear. We propose that retrieval acts as a rapid consolidation event, supporting the creation of adaptive hippocampal-neocortical representations via the 'online' reactivation of associative information. We describe parallels between online retrieval and offline consolidation and offer testable predictions for future research. Copyright © 2017 Elsevier Ltd. All rights reserved.

  14. A consolidated and standardized relational database for ER data

    International Nuclear Information System (INIS)

    Zygmunt, B.C.

    1995-01-01

    The three US Department of Energy (DOE) installations on the Oak Ridge Reservation (ORR) (Oak Ridge National Laboratory, Y-12, and K-25) were established during World War II as part of the Manhattan Project that ''built the bomb.'' That research, and work in more recent years, has resulted in the generation of radioactive materials and other toxic wastes. Lockheed Martin Energy Systems manages the three Oak Ridge installations (as well as the Environmental Restoration (ER) programs at the DOE plants in Portsmouth, Ohio, and Paducah, Kentucky). DOE Oak Ridge Operations has been mandated by federal and state agreements to provide a consolidated repository of environmental data and is tasked to support environmental data management activities at all five installations. The Oak Ridge Environmental Information System (OREIS) was initiated to fulfill these requirements. The primary use of OREIS data is to provide access to project results by regulators. A secondary use is to serve as background data for other projects. This paper discusses the benefits of a consolidated and standardized database; reasons for resistance to the consolidation of data; implementing a consolidated database, including attempts at standardization, deciding what to include in the consolidated database, establishing lists of valid values, and addressing quality control (QC) issues; and the evolution of a consolidated database, which includes developing and training a user community, dealing with configuration control issues, and incorporating historical data. OREIS is used to illustrate these topics

  15. Consolidation and restoration of memory traces in working memory.

    Science.gov (United States)

    De Schrijver, Sébastien; Barrouillet, Pierre

    2017-10-01

    Consolidation is the process through which ephemeral sensory traces are transformed into more stable short-term memory traces. It has been shown that consolidation plays a crucial role in working memory (WM) performance, by strengthening memory traces that then better resist interference and decay. In a recent study, Bayliss, Bogdanovs, and Jarrold (Journal of Memory and Language, 81, 34-50, 2015) argued that this process is separate from the processes known to restore WM traces after degradation, such as attentional refreshing and verbal rehearsal. In the present study, we investigated the relationship between the two types of processes in the context of WM span tasks. Participants were presented with series of letters for serial recall, each letter being followed by four digits for parity judgment. Consolidation opportunity was manipulated by varying the delay between each letter and the first digit to be processed, while opportunities for restoration were manipulated by varying the pace at which the parity task had to be performed (i.e., its cognitive load, or CL). Increasing the time available for either consolidation or restoration resulted in higher WM spans, with some substitutability between the two processes. Accordingly, when consolidation time was added to restoration time in the calculation of CL, the new resulting index, called extended CL, proved a very good predictor of recall performance, a finding also observed when verbal rehearsal was prevented by articulatory suppression. This substitutability between consolidation and restoration suggests that both processes may rely on the same mechanisms.

  16. Land consolidation in mountain areas. Case study from southern Poland

    Science.gov (United States)

    Janus, Jarosław; Łopacka, Magdalena; John, Ewa

    2017-12-01

    Land consolidation procedures are an attempt to comprehensively change the existing spatial structure of land in rural areas. This treatment also brings many other social and economic benefi ts, contributing to the development of consolidated areas. Land consolidation in mountain areas differs in many respects from those implemented in areas with more favorable conditions for the functioning of agriculture. The unfavorable values of land fragmentation indices, terrain conditions and lower than the average soil quality affect both the dominant forms of agricultural activity and the limited opportunities to improve the distribution of plots in space, parameters of shape, and the area as a result of land consolidation. For this reason, the effectiveness of land consolidation in mountain areas can be achieved by improving the quality of transportation network and the accessibility of the plots, arranging ownership issues and improving the quality of cadastral documentation. This article presents the evaluation of the measures of effectiveness of land consolidation realized in mountain areas on the example of Łetownia Village in the Małopolska Province, located in the southern part of Poland. Selected village is an area with unfavorable conditions for the functioning of agriculture and high values of land fragmentation indices.

  17. Land consolidation in mountain areas. Case study from southern Poland

    Directory of Open Access Journals (Sweden)

    Janus Jarosław

    2017-12-01

    Full Text Available Land consolidation procedures are an attempt to comprehensively change the existing spatial structure of land in rural areas. This treatment also brings many other social and economic benefi ts, contributing to the development of consolidated areas. Land consolidation in mountain areas differs in many respects from those implemented in areas with more favorable conditions for the functioning of agriculture. The unfavorable values of land fragmentation indices, terrain conditions and lower than the average soil quality affect both the dominant forms of agricultural activity and the limited opportunities to improve the distribution of plots in space, parameters of shape, and the area as a result of land consolidation. For this reason, the effectiveness of land consolidation in mountain areas can be achieved by improving the quality of transportation network and the accessibility of the plots, arranging ownership issues and improving the quality of cadastral documentation. This article presents the evaluation of the measures of effectiveness of land consolidation realized in mountain areas on the example of Łetownia Village in the Małopolska Province, located in the southern part of Poland. Selected village is an area with unfavorable conditions for the functioning of agriculture and high values of land fragmentation indices.

  18. Does abnormal sleep impair memory consolidation in schizophrenia?

    Directory of Open Access Journals (Sweden)

    Dara S Manoach

    2009-09-01

    Full Text Available Although disturbed sleep is a prominent feature of schizophrenia, its relation to the pathophysiology, signs, and symptoms of schizophrenia remains poorly understood. Sleep disturbances are well known to impair cognition in healthy individuals. Yet, in spite of its ubiquity in schizophrenia, abnormal sleep has generally been overlooked as a potential contributor to cognitive deficits. Amelioration of cognitive deficits is a current priority of the schizophrenia research community, but most efforts to define, characterize, and quantify cognitive deficits focus on cross-sectional measures. While this approach provides a valid snapshot of function, there is now overwhelming evidence that critical aspects of learning and memory consolidation happen offline, both over time and with sleep. Initial memory encoding is followed by a prolonged period of consolidation, integration, and reorganization, that continues over days or even years. Much of this evolution of memories is mediated by sleep. This article briefly reviews (i abnormal sleep in schizophrenia, (ii sleep-dependent memory consolidation in healthy individuals, (iii recent findings of impaired sleep-dependent memory consolidation in schizophrenia, and (iv implications of impaired sleep-dependent memory consolidation in schizophrenia. This literature suggests that abnormal sleep in schizophrenia disrupts attention and impairs sleep-dependent memory consolidation and task automation. We conclude that these sleep-dependent impairments may contribute substantially to generalized cognitive deficits in schizophrenia. Understanding this contribution may open new avenues to ameliorating cognitive dysfunction and thereby improve outcome in schizophrenia.

  19. Sleep-related memory consolidation in primary insomnia.

    Science.gov (United States)

    Nissen, Christoph; Kloepfer, Corinna; Feige, Bernd; Piosczyk, Hannah; Spiegelhalder, Kai; Voderholzer, Ulrich; Riemann, Dieter

    2011-03-01

    It has been suggested that healthy sleep facilitates the consolidation of newly acquired memories and underlying brain plasticity. The authors tested the hypothesis that patients with primary insomnia (PI) would show deficits in sleep-related memory consolidation compared to good sleeper controls (GSC). The study used a four-group parallel design (n=86) to investigate the effects of 12 h of night-time, including polysomnographically monitored sleep ('sleep condition' in PI and GSC), versus 12 h of daytime wakefulness ('wake condition' in PI and GSC) on procedural (mirror tracing task) and declarative memory consolidation (visual and verbal learning task). Demographic characteristics and memory encoding did not differ between the groups at baseline. Polysomnography revealed a significantly disturbed sleep profile in PI compared to GSC in the sleep condition. Night-time periods including sleep in GSC were associated with (i) a significantly enhanced procedural and declarative verbal memory consolidation compared to equal periods of daytime wakefulness in GSC and (ii) a significantly enhanced procedural memory consolidation compared to equal periods of daytime wakefulness and night-time sleep in PI. Across retention intervals of daytime wakefulness, no differences between the experimental groups were observed. This pattern of results suggests that healthy sleep fosters the consolidation of new memories, and that this process is impaired for procedural memories in patients with PI. Future work is needed to investigate the impact of treatment on improving sleep and memory. © 2010 European Sleep Research Society.

  20. Usage of internal statements in making consolidated financial statement

    Directory of Open Access Journals (Sweden)

    V.N. Herman

    2016-12-01

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

  1. Tomographic findings of lobar consolidation in primary pulmonary tuberculosis

    International Nuclear Information System (INIS)

    Pereira, Bruno Alberto Falcao; Macedo, Solange Goncalves David de; Penna, Claudia Renata Rezende

    2009-01-01

    Objective: To describe tomographic findings of lobar consolidation as early manifestation of primary pulmonary tuberculosis. Materials and methods: The present study was developed at Hospital Municipal Jesus, Rio de Janeiro, RJ, Brazil, in the period between 2002 and 2006, retrospectively evaluating tomographic findings in four children aged from 3 to 14 months with lobar consolidation as an early manifestation of primary pulmonary tuberculosis. Results: The most frequently found radiological pattern was lobar consolidation with calcifications, cavitation and intermingle necrotic areas, associated with bulging fissure. Signs of bronchogenic dissemination and lymph node enlargement were observed in all of the four children. Consolidation with a pseudotumor aspect and masslike effect was observed in one case. Conclusion: The cases included in the present study have demonstrated that primary pulmonary tuberculosis manifested as lobar consolidation presents typical tomographic images such as cavitation, hypodense areas and calcifications intermingled with consolidation. The association with lymph node enlargement with central necrosis and signs of bronchogenic dissemination reinforce the diagnosis of tuberculosis. (author)

  2. Sleep-dependent memory consolidation in patients with sleep disorders.

    Science.gov (United States)

    Cipolli, Carlo; Mazzetti, Michela; Plazzi, Giuseppe

    2013-04-01

    Sleep can improve the off-line memory consolidation of new items of declarative and non-declarative information in healthy subjects, whereas acute sleep loss, as well as sleep restriction and fragmentation, impair consolidation. This suggests that, by modifying the amount and/or architecture of sleep, chronic sleep disorders may also lead to a lower gain in off-line consolidation, which in turn may be responsible for the varying levels of impaired performance at memory tasks usually observed in sleep-disordered patients. The experimental studies conducted to date have shown specific impairments of sleep-dependent consolidation overall for verbal and visual declarative information in patients with primary insomnia, for verbal declarative information in patients with obstructive sleep apnoeas, and for visual procedural skills in patients with narcolepsy-cataplexy. These findings corroborate the hypothesis that impaired consolidation is a consequence of the chronically altered organization of sleep. Moreover, they raise several novel questions as to: a) the reversibility of consolidation impairment in the case of effective treatment, b) the possible negative influence of altered prior sleep also on the encoding of new information, and c) the relationships between altered sleep and memory impairment in patients with other (medical, psychiatric or neurological) diseases associated with quantitative and/or qualitative changes of sleep architecture. Copyright © 2012 Elsevier Ltd. All rights reserved.

  3. Fiscal Governance in the Euro Area

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    2012-01-01

    for Europe, to make the excess debt protocol operational. The contribution also addresses the issue of moral hazard, by proposing that governments be abandoned to financial markets at the upper debt limit, a commitment to be spelled out in advance. Finally, this framework is set within the idea of fiscal...

  4. Fiscality and environment; Fiscalite et environnement

    Energy Technology Data Exchange (ETDEWEB)

    Voynet, D [Ministere de l' Amenagement du Territoire et de l' Environnement, 75 - Paris (France); Strass-Kahn, D [Ministere de l' Economie, des Finances et de l' Industrie, 75 - Paris (France); Guerin, A J [President de l' environnement, 69 (France); and others

    1998-04-01

    In the context of government policies to prevent the climatic changes, taxation offers many advantages in terms of efficiency and equity. This document presents fourteen speeches of scientists and economists on the fiscality subject in the environmental policy and takes stock of regulations in force and their advantages. (A.L.B.)

  5. 78 FR 66852 - State Fiscal Administration

    Science.gov (United States)

    2013-11-07

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Medicare & Medicaid Services 42 CFR Part 433 State Fiscal Administration CFR Correction 0 In Title 42 of the Code of Federal Regulations, Parts 430 to 481, revised as of October 1, 2012, on page 98, in Sec. 433.50, paragraphs (a)(1)(i) and (a)(1)(ii...

  6. Empirische analyses van sociale en fiscale regelgeving

    NARCIS (Netherlands)

    Caminada, C.L.J.

    2006-01-01

    Deze rede schildert de onderzoeksagenda van Caminada. Wat zijn met redenen omkleed de wetenschappelijk en maatschappelijk relevante vragen waarop empirisch georiënteerde onderzoekers op het terrein van de sociale en fiscale regelgeving antwoord zouden kunnen geven? De oratie gaat ook over overvloed

  7. Research and development program, fiscal year 1974

    Energy Technology Data Exchange (ETDEWEB)

    1972-04-01

    The biomedical program of the Laboratory of Nuclear Medicine and Radiation Biology for Fiscal Year 1974 is conducted within the scope of the following categories: Effects of Radiation of Living Organisms; Molecular and Cellular Radiobiology; Land and Fresh Water Environmental Sciences; Radiological and Health Physics and Instrumentation; and Nuclear Medical Research. (ACR)

  8. 20 CFR 404.1626 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Determinations of Disability Administrative Responsibilities and Requirements § 404.1626 Fiscal. (a) We will give... determinations under these regulations. Necessary costs are direct as well as indirect costs as defined in 41 CFR...

  9. 20 CFR 416.1026 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Determinations of Disability Administrative Responsibilities and Requirements § 416.1026 Fiscal. (a) We will give... determinations under these regulations. Necessary costs are direct as well as indirect costs as defined in 41 CFR...

  10. Bulgaria's Fiscal Expansion: Navigating Through Stormy Waters

    OpenAIRE

    Georgy Ganev

    2010-01-01

    Most EU governments reacted to the global economic crisis with a dramatic increase in spending. Their reactions had two main goals in mind: first, to bailout failing financial systems and second, to substitute the decline in private demand with a boost in aggregate public spending. For Bulgaria, fiscal stimulus programs proved to present their own unique set of challenges.

  11. 7 CFR 1215.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1215.7 Section 1215.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CONSUMER INFORMATION Popcorn Promotion, Research, and Consumer Information Order Definitions § 1215.7...

  12. 7 CFR 1209.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1209.7 Section 1209.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CONSUMER INFORMATION ORDER Mushroom Promotion, Research, and Consumer Information Order Definitions § 1209...

  13. State Library Agency Survey: Fiscal Year 2008

    Science.gov (United States)

    Henderson, Everett; Miller, Kim; Farrell, Michele; Brock, Faye; Dorinski, Suzanne; Freeman, Michael; Frid, Lisa; Hardesty, Laura; Music, Christopher; O'Shea, Patricia; Sheckells, Cindy

    2009-01-01

    This report marks the third release of library statistics data from the Institute of Museum and Library Services (IMLS). It contains data on state library agencies in the 50 states and the District of Columbia for state fiscal year (FY) 2008. The data were collected through the State Library Agencies (StLA) Survey, the product of a cooperative…

  14. 42 CFR 460.80 - Fiscal soundness.

    Science.gov (United States)

    2010-10-01

    ... organization must have a fiscally sound operation, as demonstrated by the following: (1) Total assets greater than total unsubordinated liabilities. (2) Sufficient cash flow and adequate liquidity to meet..., which provides for the following: (1) Continuation of benefits for the duration of the period for which...

  15. Fiscal policy lags and income adjustment processes

    International Nuclear Information System (INIS)

    De Cesare, Luigi; Sportelli, Mario

    2012-01-01

    Highlights: ► There are delays either in the government expenditure or in the tax system. ► Both delays affect fiscal policy outcomes. ► The system of differential equations with two delays may be chaotic. ► Fiscal policy outcomes might be inconsistent with their stabilization purposes. - Abstract: The interest in the impact of fiscal policy lags on economic stability increased in the last decade. Several studies have been made on delays either in the government expenditure or in the tax system, where lags exist between the accrual and the payment of taxes. Nevertheless there is in the literature no model where time delays in government expenditures and in tax revenues are considered together as it happens in the real world. In this paper we remedied this defect and proposed a macro-dynamic model where two delays appear: the first pertains to the public expenditure, the second, to the tax revenue. The resulting system of delayed differential equations is studied qualitatively and numerically. The analysis suggests that only particular combinations of the two delays make the system stable. Prevalently the system is unstable and chaotic motions may arise. This implies that the economy may need appropriate structural changes in the public sector to improve fiscal policy outcomes in such a way they may really be consistent with their stabilization purposes.

  16. The Fiscal Impacts of College Attainment

    Science.gov (United States)

    Trostel, Philip A.

    2010-01-01

    This study quantifies one part of the return to U.S. public investment in college education, namely, the fiscal benefits associated with greater college attainment. College graduates pay much more taxes than those not going to college. Government expenditures are also much less for college graduates than for those without a college education.…

  17. FISCAL STRUCTURE OF OKLAHOMA, AN OVERVIEW.

    Science.gov (United States)

    SANDMEYER, ROBERT L.

    THE REPORT WAS DIVIDED INTO THREE MAJOR SECTIONS--(1) THE PRODUCTION POSSIBILITY CURVE WAS USED TO DEMONSTRATE THE PROBLEM OF RESOURCE ALLOCATION BETWEEN THE PUBLIC AND PRIVATE SECTORS, (2) STATE AND LOCAL REVENUES WERE EXAMINED IN TERMS OF FISCAL CAPACITY AND TAX EFFORT, AND (3) EXPENDITURES ON SELECTED FUNCTIONS OF GOVERNMENT IN OKLAHOMA WERE…

  18. Analysis of monetary and fiscal policy mix

    Directory of Open Access Journals (Sweden)

    2010-12-01

    Full Text Available Economies are constantly hit by various shocks-that effect aggregate demand and aggregate supply and have the potential to generate recession or expansion, respective a high level of unemployment and high inflation rate. Governments use fiscal and monetary policies to try to stabilioze the economy.

  19. The CCCTB Concept of Consolidation and the Rules on Entering a Group

    NARCIS (Netherlands)

    van de Streek, J.

    2012-01-01

    The consolidation element is at the heart of the proposed Directive on a harmonized Common Consolidated Corporate Tax Base (CCCTB). In this article, the author examines the scope of the consolidation concept. When a company enters a consolidated group, conflicts of interest arise between Member

  20. 17 CFR 210.3A-02 - Consolidated financial statements of the registrant and its subsidiaries.

    Science.gov (United States)

    2010-04-01

    ... 1975 Consolidated and Combined Financial Statements § 210.3A-02 Consolidated financial statements of... consolidated financial statements principles of inclusion or exclusion which will clearly exhibit the financial... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated financial...

  1. 17 CFR 210.3A-03 - Statement as to principles of consolidation or combination followed.

    Science.gov (United States)

    2010-04-01

    ... Consolidated and Combined Financial Statements § 210.3A-03 Statement as to principles of consolidation or... of (1) subsidiaries in consolidated or combined financial statements and (2) companies in consolidated or combined financial statements, shall be stated in the notes to the respective financial...

  2. Impaired memory consolidation in children with obstructive sleep disordered breathing.

    Directory of Open Access Journals (Sweden)

    Kiran Maski

    Full Text Available Memory consolidation is stabilized and even enhanced by sleep (and particularly by 12-15 Hz sleep spindles in NREM stage 2 sleep in healthy children but it is unclear what happens to these processes when sleep is disturbed by obstructive sleep disordered breathing. This cross-sectional study investigates differences in declarative memory consolidation among children with primary snoring (PS and obstructive sleep apnea (OSA compared to controls. We further investigate whether memory consolidation group differences are associated with NREM stage 2 (N2 sigma (12-15 Hz or NREM slow oscillation (0.5-1 Hz spectral power bands. In this study, we trained and tested participants on a spatial declarative memory task with cued recall. Retest occurred after a period of daytime wake (Wake or a night of sleep (Sleep with in-lab polysomnography. 36 participants ages 5-9 years completed the protocol: 14 with OSA as defined by respiratory disturbance index (RDI > 1/hour, 12 with primary snoring (PS and 10 controls. OSA participants had poorer overall memory consolidation than controls across Wake and Sleep conditions [OSA: mean = -18.7% (5.8, controls: mean = 1.9% (7.2, t = -2.20, P = 0.04]. In contrast, PS participants and controls had comparable memory consolidation across conditions (t = 0.41; P = 0.38. We did not detect a main effect for condition (Sleep, Wake or group x condition interaction on memory consolidation. OSA participants had lower N2 sigma power than PS (P = 0.03 and controls (P = 0.004 and N2 sigma power inversely correlated with percentage of time snoring on the study night (r = -0.33, P<0.05. Across all participants, N2 sigma power modestly correlated with memory consolidation in both Sleep (r = 0.37, P = 0.03 and Wake conditions (r = 0.44, P = 0.009. Further observed variable path analysis showed that N2 sigma power mediated the relationship between group and mean memory consolidation across Sleep and Wake states [Bindirect = 6.76(3.5, z = 2

  3. CONSTITUTIONAL ECONOMICS, FISCAL POLICY RULES, ANDTHECASE OF TURKEY

    Directory of Open Access Journals (Sweden)

    Osman Nuri ARAS

    2011-07-01

    Full Text Available Discretionary fiscal policies have arisen because of dominant Keynesianeconomic policies from 1930’s to 1970’s. Public expenditures intensively andexcessively increased in order to ensure macroeconomic stability during thisperiod. Many countries faced the emergence of macroeconomic problems such asaffectively using public resources, budget deficitand inflation. As a result,Keynesian economic policies and the stagnation experienced in following highinflation years have faced economies with stagflation process in the 1970’s.However, Keynesian approach did not solve the problem. Therefore, neweconomic approaches developed for solving the problem. One of the neweconomic approaches was Constitutional Economic Theory. The theory includeseconomic policy rules including fiscal rules as well as monetary rules.Fiscal rules have been one of the main stabilization tools in obtaining budget andpublic finance balance. Many countries have implemented specific fiscal policyrules to struggle with economic instabilities, budget deficits and public financialimbalances.A specific form of fiscal policy rule has been started to implement in Turkey since1999. Several fiscal policy rules have been adoptedin Turkey’s public financialmanagement system as part of the economic program which was conducted withthe collaboration of IMF since 1999. These rules are called as implicit fiscalpolicy rules. These fiscal rules have become a draft legal text in 2010 as “FiscalRule Draft Law”. Although the fiscal rule was planned to start the application period as of 2011, it is delayed to fiscal year 2012 because of some economicreasons

  4. APPLICABILITY OF CONSOLIDATED TECHNIQUES IN THE VIEW OF ROMANIAN ACCOUNTING REGULATIONS

    Directory of Open Access Journals (Sweden)

    Cristina Rosu

    2016-06-01

    Full Text Available The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To accomplish its goals, the consolidated accounting uses a couple of, so-called, consolidation techniques. These are applied in the case of groups of companies with a complex structure. Their goal is to elaborate the consolidated financial statements using a set of methods and empirical skills. In this article we synthetize and apply the consolidation techniques in the view of Romanian accounting regulations. The Romanian practice has revealed, especially, two techniques: one based on direct consolidation and another one based on multiple levels (phased consolidation. Therefore, this work regards only the technical side of consolidated accounting, accounting records being evaded. Furthermore, we focus only on the preparation of the consolidated balance sheet in the case of some hypothetical groups of companies.

  5. A unified theory for systems and cellular memory consolidation.

    Science.gov (United States)

    Dash, Pramod K; Hebert, April E; Runyan, Jason D

    2004-04-01

    The time-limited role of the hippocampus for explicit memory storage has been referred to as systems consolidation where learning-related changes occur first in the hippocampus followed by the gradual development of a more distributed memory trace in the neocortex. Recent experiments are beginning to show that learning induces plasticity-related molecular changes in the neocortex as well as in the hippocampus and with a similar time course. Present memory consolidation theories do not account for these findings. In this report, we present a theory (the C theory) that incorporates these new findings, provides an explanation for the length of time for hippocampal dependency, and that can account for the apparent longer consolidation periods in species with larger brains. This theory proposes that a process of cellular consolidation occurs in the hippocampus and in areas of the neocortex during and shortly after learning resulting in long-term memory storage in both areas. For a limited time, the hippocampus is necessary for memory retrieval, a process involving the coordinated reactivation of these areas. This reactivation is later mediated by longer extrahippocampal connectivity between areas. The delay in hippocampal-independent memory retrieval is the time it takes for gene products in these longer extrahippocampal projections to be transported from the soma to tagged synapses by slow axonal transport. This cellular transport event defines the period of hippocampal dependency and, thus, the duration of memory consolidation. The theoretical description for memory consolidation presented in this review provides alternative explanations for several experimental observations and presents a unification of the concepts of systems and cellular memory consolidation.

  6. The Mizunami Underground Research Laboratory Project. A fiscal year program (at fiscal year 2001). Technical report

    International Nuclear Information System (INIS)

    2001-06-01

    Study on stratum science in the Mizunami Underground Research Laboratory (MIU) Project is planned to classify it to the following three steps to progress them by considering some differences such as construction process, subject/object/scale and so on of its survey research accompanied with it in facilities in the MIU; 1) A study step on survey forecasting from earth surface, 2) A study step accompanied with excavation of road for study, and 3) A study step using the road for study. In fiscal year 2001, a trial drilling survey at No. MIU04 hole and a long-term water pumping test in the research items at objects of a series of processes on survey, analysis and evaluation, are planned to carry out. The trial survey is planned to finish at early half of the fiscal year, and its report will be summarized after analysis and evaluation of the trial survey at the No. MIU-4 hole and comparison and evaluation with already made geological environment models. According to these results, by carrying out some investigations on an engineering plan and detailed survey and research plan at the second step, renewal of the engineering plan on the road for study from later half of fiscal year 2001 to fiscal year 2002 and preparation of a basic flow on survey/analysis/evaluation of the second step will be progressed. And, as the long-term water pumping test is planned to be carried out at later half of fiscal year 2001, so its analysis and evaluation are planned to carry continuously out to fiscal year 2002. According to these results, after fiscal year 2002, renewal of engineering plan on the road for study and preparation of detailed survey and research plan at the second step will be progressed. (G.K.)

  7. 77 FR 32977 - Announcement of Funding Awards for Fiscal Year 2012 Transformation Initiative: Choice...

    Science.gov (United States)

    2012-06-04

    ... Awards for Fiscal Year 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small Research... awards for the Fiscal Year (FY) 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small... Under the Fiscal Year 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small Research...

  8. Fiscal policy in the European Union – present and perspectives

    Directory of Open Access Journals (Sweden)

    Eugenia Ramona Mara

    2012-04-01

    Full Text Available This article analyzes the main trends of fiscal policy in the European Union, following the economic crisis impact and fiscal policy measures that were applied in this economic context. The study is focused in a few key areas: the evolution of fiscal policy captured by indicators measuring tax burden, public sector size analysis by quantifying public expenditure share in GDP and the evolution of budget deficits. Finally, the study watched correlations between fiscal policy and macroeconomic developments, identifying trends and anticipating possible solutions of fiscal policy to achieve the required coordinates of fiscal governance in the European Union. For realizing this study we use annual data from Eurostat Database for 2000-2010 for EU countries. The major findings of the study are the negative impact of the size of public sector on economic growth for EU and also for Romania and the increase of the tax revenue if the economic growth rates increase.

  9. Consolidation properties of the mudstones from the Harwell boreholes

    International Nuclear Information System (INIS)

    McEwen, T.J.; Hobbs, P.; Horseman, S.T.

    1983-03-01

    Long term high stress consolidation tests have been performed on samples of Oxford Clay, Gault clay, Kimmeridge clay and Lower Lias clay from beneath the Atomic Energy Research Establishment, Harwell, Oxfordshire. In addition to calculating the modulus of volume change and the coefficient of consolidation for each sample, reconstruction of the true one-dimensional consolidation behaviour has been attempted. One dimensional vertical permeabilities have been calculated for samples of Oxford Clay and are compared with those measured by hydraulic testing. Tests were performed in a specially modified oedometer cell using an adapted Denison dead weight loading system in order to produce the required high consolidation stresses. Only one sample, that of Kimmeridge Clay, gave a classical and easily interpretable, consolidation curve, and because of this the OCR (Overconsolidation Ratio) values from other curves have been corrected with respect to this one. This discrepancy between laboratory derived OCRs (OCRLAB) and those calculated from geological information (OCRGEOL) is interesting and is ascribed in this report to apparent overconsolidation caused by secondary compression. Hydraulic conductivities calculated from the oedometer tests at the in situ stresses expected in the Oxford Clay at 273 m depth lie in the range from 4.6 to 5.4 x 10 -12 ms -1 . (author)

  10. Review and evaluation of metallic TRU nuclear waste consolidation methods

    International Nuclear Information System (INIS)

    Montgomery, D.R.; Nesbitt, J.F.

    1983-08-01

    The US Department of Energy established the Commercial Waste Treatment Program to develop, demonstrate, and deploy waste treatment technology. In this report, viable methods are identified that could consolidate the volume of metallic wastes generated in a fuel reprocessing facility. The purpose of this study is to identify, evaluate, and rate processes that have been or could be used to reduce the volume of contaminated/irradiated metallic waste streams and to produce an acceptable waste form in a safe and cost-effective process. A technical comparative evaluation of various consolidation processes was conducted, and these processes were rated as to the feasibility and cost of producing a viable product from a remotely operated radioactive process facility. Out of the wide variety of melting concepts and consolidation systems that might be applicable for consolidating metallic nuclear wastes, the following processes were selected for evaluation: inductoslay melting, rotating nonconsumable electrode melting, plasma arc melting, electroslag melting with two nonconsumable electrodes, vacuum coreless induction melting, and cold compaction. Each process was evaluated and rated on the criteria of complexity of process, state and type of development required, safety, process requirements, and facility requirements. It was concluded that the vacuum coreless induction melting process is the most viable process to consolidate nuclear metallic wastes. 11 references

  11. Preparation of an annual report for a consolidated radioisotope licence

    International Nuclear Information System (INIS)

    1985-01-01

    A consolidated radioisotope licence is a single license issued by the Atomic Energy Control Board (AECB) to an institution having many users of radioactive materials. The licence is issued when the institution has fulfilled the requirements set by the AECB and has implemented policies and procedures which will ensure the maintenance of an effective radiation safety program. The consolidated licence is retained only if the results of AECB inspections are satisfactory -- or remedial action is taken promptly -- and if the institution reports regularly about the status of its radiation safety program. One aspect of this reporting procedure is an annual report. This guide describes the information that the AECB requires in the annual report. The guide applies primarily to universities and research institutions where a wide variety of radioisotope uses take place. The guide does not affect most other institutions or facilities, either because the nature and extent of their operations with radioactive materials do not lend themselves to consolidated licensing or because they are not licensed by the Radioisotopes and Transportation Division. (For example, this guide does not apply to reactors, to accelerators, or to waste management or uranium mining or refining facilities.) The information in the annual report should be specific to the consolidated radioisotope licence. Incidents, staff exposures, and waste associated with accelerators, research reactors, and waste management facilities should be excluded from this report unless they affected activities under the consolidated licence

  12. Saltmarsh creek bank stability: Biostabilisation and consolidation with depth

    Science.gov (United States)

    Chen, Y.; Thompson, C. E. L.; Collins, M. B.

    2012-03-01

    The stability of cohesive sediments of a saltmarsh in Southern England was measured in the field and the laboratory using a Cohesive Strength Meter (CSM) and a shear vane apparatus. Cores and sediment samples were collected from two tidal creek banks, covered by Atriplex portulacoides (Sea Purslane) and Juncus maritimus (Sea Rush), respectively. The objectives of the study were to examine the variation of sediment stability throughout banks with cantilevers present and investigate the influence of roots and downcore consolidation on bank stability. Data on erosion threshold and shear strength were interpreted with reference to bank depth, sediment properties and biological influences. The higher average erosion threshold was from the Sea Purslane bank whilst the Sea Rush bank showed higher average vane shear strength. The vertical variation in core sediment stability was mainly affected by roots and downcore consolidation with depth. The data obtained from the bank faces revealed that vertical variations in both erosion threshold and vane shear strength were affected primarily by roots and algae. A quantitative estimate of the relative contributions of roots and downcore consolidation to bank sediment stability was undertaken using the bank stability data and sediment density data. This showed that roots contributed more to the Sea Purslane bank stability than downcore consolidation, whilst downcore consolidation has more pronounced effects on the Sea Rush bank stability.

  13. Task Classification Based Energy-Aware Consolidation in Clouds

    Directory of Open Access Journals (Sweden)

    HeeSeok Choi

    2016-01-01

    Full Text Available We consider a cloud data center, in which the service provider supplies virtual machines (VMs on hosts or physical machines (PMs to its subscribers for computation in an on-demand fashion. For the cloud data center, we propose a task consolidation algorithm based on task classification (i.e., computation-intensive and data-intensive and resource utilization (e.g., CPU and RAM. Furthermore, we design a VM consolidation algorithm to balance task execution time and energy consumption without violating a predefined service level agreement (SLA. Unlike the existing research on VM consolidation or scheduling that applies none or single threshold schemes, we focus on a double threshold (upper and lower scheme, which is used for VM consolidation. More specifically, when a host operates with resource utilization below the lower threshold, all the VMs on the host will be scheduled to be migrated to other hosts and then the host will be powered down, while when a host operates with resource utilization above the upper threshold, a VM will be migrated to avoid using 100% of resource utilization. Based on experimental performance evaluations with real-world traces, we prove that our task classification based energy-aware consolidation algorithm (TCEA achieves a significant energy reduction without incurring predefined SLA violations.

  14. SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Carmen NISTOR

    2015-04-01

    Full Text Available Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature in the accounting field regarding the consolidation theories developed over the years. In order to discuss the different opinions regarding the consolidation theories we used the descriptive approach. As a result we tried to explain how these theories appeared and developed, respectively what consequences have their use in preparing consolidated financial statements. The results of the study suggest that every theory has certain aspects which differentiate it from the others in terms of recognition of subsidiary income and reporting net assets of the subsidiary. However, from all theories analyzed, the entity theory takes into account several guidelines of maximum importance when preparing consolidated financial statements: “You can’t own yourself!”, “You can’t owe yourself money!”, “You can’t make money selling to yourself.”

  15. 'Consolidation' of HVAC and cooling systems at CERN

    CERN Document Server

    Inigo-Golfin, J; Pepinster, P; CERN. Geneva. TS Department

    2008-01-01

    A â€ワconsolidation” of installations after they have reached the end of their predetermined life-time is part of the life cycle of industrial installations, regardless how well maintained they are. The â€ワconsolidation” plan might cover the replacement of obsolete equipment, partial refurbishment, the work requested to comply with new standards and applicable rules (environmental aspects) until the complete replacement of the whole installation. This â€ワconsolidation” process is all the more critical since the installation dates of the existing cooling and HVAC equipment at CERN spans over a period of 50 years and â€ワconsolidation” in the past has been not been systematic, being most of the time associated with new projects. This paper describes the reasons behind the recent â€ワconsolidation” requests for cooling and HVAC equipment both for the accelerators backbone and in tertiary buildings. A criticality analysis is given, based on the criteria laid down in the p...

  16. Nuevas perspectivas en historiografía fiscal New perspectives in fiscal historiography,

    Directory of Open Access Journals (Sweden)

    Rodríguez Salazar Oscar

    1996-06-01

    Full Text Available Los estudios sobre temas fiscales colombianos han respondido, en parte, a la necesidad de entender la política económica en esta área. Este artículo revisa la historiografía fiscal colombiana sobre el siglo XX, la cual se ha ocupado de los aspectos jurídicos, de las disposiciones contempladas en las reformas tributarias y del impacto macroeconómico de la polítca fiscal; además, siguiendo la escuela de Annales y a la teoría de la regulación, explora otras opciones metodológicas para investigar el sistema impositivo. Para ilustra la nueva metodología, comenta el papel que jugaron los gremios en el desmonte de la doble tributación y la forma en que evolucionó la administración tributaria.Studies about Colombian fiscal themes have responded, in part, to theneed to understand economic policy in this area. This article reviewsColombian fiscal historiography over the twentieth century, which hasbeen concerned with juridical aspects of the arrangements contemplatedin the tax reforms and the macroeconomic impact of fiscalpolicy, in addition, following the Annales school and regulation theory, it explores other methodological options for investigating the tax system. To illustrate the new methodology, it comments on therole played by business associations in the dismantling of the double tax and the way that the tax administration evolved.

  17. EFFECT OF FISCAL DECENTRALIZATION ON CAPITAL EXPENDITURE, GROWTH, AND WELFARE

    OpenAIRE

    Badrudin, Rudy

    2013-01-01

    This research analyzes the influence of fiscal decentralization on capital expenditure, economic growth, and social welfare of 29 regencies and 6 cities in Central Java Province based on the data of year 2004 to 2008. The method used to analyze the hypotheses is the Partial Least Square. The results showes that fiscal decentralization has no significant effect on capital expenditure; fiscal decentralization has significant effect on economic growth and social welfare; capital expenditure has ...

  18. Equilibrium Implications of Fiscal Policy with Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Rey, Guido M.

    This paper studies equilibrium effects of fiscal policy disturbances within a dynamic general equilibrium model where tax evasion and underground activities are explicitly incorporated. There are three mainresults. (i) The underground sector mitigates the distortionary impact of fiscal policies......, while lesseningthe drop (and the rise) of aggregate production after restrictive (expansionary) tax shocks. (ii) Taxevasion and underground economy can rationalize expansionary response to contractionary fiscal policies;(iii) A dynamic general equilibrium with tax evasion gives a rational justification...

  19. Fiscal sustainability in Malaysia: a re-examination

    OpenAIRE

    Hui, Hon Chung

    2013-01-01

    In this paper, I deploy a broad array of econometric tests to thoroughly examine fiscal sustainability in Malaysia. Results of the multicointegration test suggest the absence of cointegration between the cumulated cointegration errors, real government expenditure and real government revenue. Meanwhile, standard cointegration analyses indicate that the fiscal process fulfills only the weak-form sustainability. Most importantly, results from a fiscal sustainability model which incorporates reve...

  20. The Growth and Stabilization Properties of Fiscal Policy in Malaysia

    OpenAIRE

    Sohrab Rafiq

    2013-01-01

    This paper examines the size of the fiscal multiplier values generated in Malaysia. The results show that a government spending shock leads to broad positive economic effects. Although, the effectiveness of fiscal policy alters across macroeconomic states. The estimates show that since the Asian financial crisis the medium- and long-run effect of fiscal policy spending has declined. Some of this is down to greater credit availability and less investment spending.

  1. Orientation of the Fiscal Policy in Tunisia: Structural VAR Analysis

    Directory of Open Access Journals (Sweden)

    Wissem Khanfir

    2017-06-01

    Full Text Available The objective of this paper is to indicate the orientation of fiscal policy in Tunisia, using the structural budget balance, during the period 1972-2014. For this purpose, we estimate a structural VAR model consisting of the fiscal deficit to current GDP ratio and the volume of economic activity represented by the real GDP. We estimate bivariate structural VAR in order to decompose fiscal deficit fluctuations into different disturbances.

  2. OCRWM annual report to Congress, fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-07-01

    This report presents the progress in the activities of the Office of Civilian Radioactive Waste Management. Chapters include: Yucca Mountain site characterization project; Waste acceptance, storage and transportation project; Program management; Working with external parties; and Financial management. Also included in five appendices are: financial statements; key federal laws and regulations; fiscal year 1997 Congressional testimony and meetings with regulators and oversight bodies; OCREM publications for fiscal year 1997; and selected publications from other organizations during fiscal year 1997.

  3. Bangladesh : Fiscal Costs of Non-Financial Public Corporations

    OpenAIRE

    Kojo, Naoko C.

    2010-01-01

    The overall fiscal position of Bangladesh looks sustainable, but there are concerns that the country may be trapped in a low revenue-low capital spending equilibrium, which is holding back Bangladesh’s growth potential. Eliminating wasteful spending and halting fiscal drains through inefficient non-financial public corporations (NFPCs) are important ways to create fiscal space, particularly in the area of infrastructure. This paper reviews the financial performance of the NFPC ...

  4. OCRWM annual report to Congress, fiscal year 1997

    International Nuclear Information System (INIS)

    1998-07-01

    This report presents the progress in the activities of the Office of Civilian Radioactive Waste Management. Chapters include: Yucca Mountain site characterization project; Waste acceptance, storage and transportation project; Program management; Working with external parties; and Financial management. Also included in five appendices are: financial statements; key federal laws and regulations; fiscal year 1997 Congressional testimony and meetings with regulators and oversight bodies; OCREM publications for fiscal year 1997; and selected publications from other organizations during fiscal year 1997

  5. FISCAL SOVEREIGNTY IN ROMANIA – EUROPEAN UNION MEMBER STATE

    OpenAIRE

    Lidia Daniela I. Roman

    2008-01-01

    The Romania`s adhesion to the European Union involves multiple transformations with a direct impact upon many fields, such as law`s field, especially economic, fiscal laws. Taxation system should be both efficient and equitableone of the important problem is sovereignty of state became member of one regional organization, his fiscal sovereignty, state’s atributes in this field. Who can decide fiscal policy, direct taxes or taxes upon consumption? Is it attended by this adhesion to the soverei...

  6. The fiscal framework and urban infrastructure finance in China

    OpenAIRE

    Ming Su; Quanhou Zhao

    2006-01-01

    China has experienced more than 25 years of extraordinary economic growth. Underlying this growth has been a decentralized fiscal system, in which provinces and large cities are given the freedom to make infrastructure investments to stimulate local development, and are allowed to retain a large part of the fiscal revenues that are generated from economic activity. Although successful as a growth strategy, this policy created two problems for national fiscal management. First, it significantl...

  7. Fiscal maneuver and restructuring of the Russian economy

    Directory of Open Access Journals (Sweden)

    Alexey Kudrin

    2017-09-01

    Full Text Available The paper discusses fiscal policy parameters through 2024. The suggested way to ensure long-term fiscal stability is stabilizing both the general government revenues and expenditures as percentages of GDP at levels differing by the public debt service payments and then applying a new version of the fiscal rule. The redistribution of fiscal spending from unproductive to productive areas (primarily investment in human and physical capital is considered to boost economic growth. The possible use of additional spending on education, public health, and transport systems is presented, as is the optimization of expenditures in nonproductive areas.

  8. In-Depth Study Of European Union Fiscal Approximation

    Directory of Open Access Journals (Sweden)

    Andreea Roxana TOMI

    2011-05-01

    Full Text Available The current study presents a viewpoint on the EU fiscal policy contents, advocating the need for an in-depth understanding and acceleration of the 27 national fiscal system components and the creation of the EU Tax System that would enable the Single Market operation and the enforcement of the four fundamental liberties within the European Union. In the author’s opinion, the extant common fiscal policy elements are only marginal, while the actions aimed at an in-depth understanding of a broad fiscal policy are essential to the extent they point at both direct and indirect taxation aspects whose approximation is a priority.

  9. Petroleum fiscality indicators; Reperes sur la fiscalite petroliere

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-02-15

    This document presents the different taxes imposed to petroleum products in France: domestic tax on petroleum products (TIPP) and added value tax (TVA). A comparison is made with the fiscality into effect in other European countries for some petroleum products. Then, the fiscality is detailed for the different petroleum products and automotive fuels with its regional modulations. Finally, the fiscal measures adopted in 2007 are detailed. They concern the transposition of the European directive 2003-96/CE into French right and some fiscal regime changes given to some economical sectors particularly penalized by the rise of petroleum energy prices in 2007. (J.S.)

  10. CONSIDERATIONS REGARDING MONETARY AND FISCAL EXIT STRATEGIES FROM THE CRISIS

    Directory of Open Access Journals (Sweden)

    MARIA VASILESCU

    2010-03-01

    Full Text Available The recent financial crisis and all unusual monetary and fiscal policy reactions have stressed the importance to be given to understand macroeconomic consequences of policy interventions and their interactions. This profound crisis has led to both nonstandard policy actions of various authorities around the globe, but it has also revealed limitations of traditional modeling tools to guide policymakers’ actions until nowadays. The delicate state of governments’ accounts in many countries is a consequence of the strong fiscal policy reactions, giving rise to risks of a potential fiscal crisis. Issues regarding monetary and fiscal policy decisions interactions are, therefore, the key element for successful exit strategies from the crisis.

  11. NewCo: Results for the period ended August 31, 2017 for the purpose of implementing tax consolidation

    International Nuclear Information System (INIS)

    Jugean, Anne-Sophie

    2017-01-01

    NewCo is the temporary name of the entity which combines all of the operations of AREVA related to the nuclear fuel cycle, whose legal name is New AREVA Holding. The NewCo capital increase reserved for the French State in the amount of 2.5 billion euro was completed on July 26, 2017. This operation resulted in AREVA SA's holding in NewCo's capital being reduced from 100% to 44.4% and, accordingly, led to the removal of the NewCo sub-group from the scope of the consolidated tax group initially created around AREVA SA. Consequently, and in order to establish the scope of the French tax consolidation group around NewCo from September 1, 2017, NewCo's Combined Shareholders' Meeting of July 27, 2017 resolved to temporarily modify the closing date of the fiscal year by setting an early closing of August 31, 2017 for the fiscal year opened January 1, 2017 (period lasting eight months), with a return to the closing date of 31 December as of the fiscal period starting September 1, 2017 (period lasting four months). In this context, NewCo has prepared the statutory and consolidated financial statements for the year opened January 1, 2017 and ended August 31, 2017. These financial statements were approved by NewCo's Board of Directors. At the closing on December 31, 2017, NewCo will draw up statutory and consolidated financial statements for the period from September 1, 2017 to December 31, 2017. Consolidated financial statements as of December 31, 2017 covering the full year 2017, i.e. a period of 12 months, will also be prepared on a voluntary basis. All the financial statements prepared by NewCo in respect of 2017 will be approved at a single General Meeting to be held in May 2018. A request to extend the deadline for the Annual Ordinary General Meeting called to approve NewCo's financial statements for the period ended August 31, 2017, will be made to the President of the Nanterre Commercial Court. NewCo's net income at August 31, 2017 was chiefly impacted, compared with

  12. Fiscal Policy and Economic Growth in Nigeria

    Directory of Open Access Journals (Sweden)

    Sylvia Uchenna Agu

    2015-11-01

    Full Text Available This article aims at determining the impact of various components of fiscal policy on the Nigerian economy. We simply used descriptive statistics to show contribution of government fiscal policy to economic growth, and to ascertain and explain growth rates, and an ordinary least square (OLS in a multiple form to ascertain the relationship between economic growth and government expenditure components after ensuring data stationarity. Findings revealed that total government expenditures have tended to increase with government revenue, with expenditures peaking faster than revenue. Investment expenditures were much lower than recurrent expenditures evidencing the poor growth in the country’s economy. Hence, there is some evidence of positive correlation between government expenditure on economic services and economic growth. Therefore, in public spending, it is important to note that the effectiveness of the private sector depends on the stability and predictability of the public incentive framework, which promotes or crowds out private investment.

  13. Tax evasion between fiscal and penalty

    Directory of Open Access Journals (Sweden)

    Andreea Mihaela Corîci

    2017-12-01

    Full Text Available Although in present times a big importance is given to combating and preventing tax evasion, as well as to all tax frauds, there are, however, people who are tax evaders from the point of view of the criminal body, who manage to ease of payment of tax liabilities to the state. By imposing more drastic or lighter penalties, it is attempted to determine the taxpayer in order not to escape the payment of taxes and to commit the crime.If for the financial controlling authority a fiscal crime has a direct impact on the budget of a certain area, the fiscal action is a criminal one for the criminal authority.

  14. Bio-fuels: European Communities fiscal initiatives

    International Nuclear Information System (INIS)

    Autrand, A.

    1992-01-01

    This paper first reviews the influence that European Communities fiscal policies have had in the past on the development of more environmentally compatible fuels such as unleaded gasoline. It then discusses which directions fiscal policy makers should take in order to create appropriate financial incentives encouraging the production and use of biomass derived fuels - methanol, ethanol and pure and transesterified vegetable oils. An assessment is made of the efficacy of a recent European Communities proposal which calls for the application of excise tax reductions on bio-fuels. Attention is given to the net effects due to reduced sulfur and carbon dioxide emissions characterizing bio-fuels and the increased use of fertilizers necessary to produce biomass fuels

  15. Fear memory consolidation in sleep requires protein kinase A.

    Science.gov (United States)

    Cho, Jiyeon; Sypniewski, Krzysztof A; Arai, Shoko; Yamada, Kazuo; Ogawa, Sonoko; Pavlides, Constantine

    2018-05-01

    It is well established that protein kinase A (PKA) is involved in hippocampal dependent memory consolidation. Sleep is also known to play an important role in this process. However, whether sleep-dependent memory consolidation involves PKA activation has not been clearly determined. Using behavioral observation, animals were categorized into sleep and awake groups. We show that intrahippocampal injections of the PKA inhibitor Rp-cAMPs in post-contextual fear conditioning sleep produced a suppression of long-term fear memory, while injections of Rp-cAMPs during an awake state, at a similar time point, had no effect. In contrast, injections of the PKA activator Sp-cAMPs in awake state, rescued sleep deprivation-induced memory impairments. These results suggest that following learning, PKA activation specifically in sleep is required for the consolidation of long-term memory. © 2018 Cho et al.; Published by Cold Spring Harbor Laboratory Press.

  16. Rod consolidation at the West Valley Demonstration Project

    International Nuclear Information System (INIS)

    Bailey, W.J.

    1986-12-01

    A rod consolidation demonstration with irradiated pressurized water reactor fuel was recently conducted by personnel from Nuclear Assurance Corporation and West Valley Nuclear Services Company at the West Valley Demonstration Project in West Valley, New York. The rod consolidation demonstration involved pulling all of the fuel rods from six fuel Assemblies. In general, the rod pulling proceeded smoothly. The highest compaction ratio attained was 1:8:1. Among the total of 1074 fuel rods were some known degraded rods (they had collapsed cladding, a result of in-reactor fuel densification), but no rods were broken or dropped during the demonstration. One aim was to gather information on the effect of rod consolidation operations on the integrity of the fuel rods during subsequent handling and storage. Another goal was to collect information on the condition and handling of intact, damaged, and failed fuel that has been in storage for an extended period. 9 refs., 8 figs., 1 tab

  17. Susceptibility of memory consolidation during lapses in recall.

    Science.gov (United States)

    Marra, Vincenzo; O'Shea, Michael; Benjamin, Paul R; Kemenes, Ildikó

    2013-01-01

    Memories that can be recalled several hours after learning may paradoxically become inaccessible for brief periods after their formation. This raises major questions about the function of these early memory lapses in the structure of memory consolidation. These questions are difficult to investigate because of the lack of information on the precise timing of lapses. However, the use of a single-trial conditioning paradigm in Lymnaea solves this problem. Here we use electrophysiological and behavioural experiments to reveal lapses in memory recall at 30 min and 2 h post conditioning. We show that only during these lapses is consolidation of long-term memory susceptible to interruption by external disturbance. These shared time points of memory lapse and susceptibility correspond to transitions between different phases of memory that have different molecular requirements. We propose that during periods of molecular transition memory recall is weakened, allowing novel sensory cues to block the consolidation of long-term memory.

  18. Consolidated Financial Statements – in IAS 27 perspective

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2012-12-01

    Full Text Available The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS even since 1976 with the publication of IAS 3 “Consolidated financial statements”. Subsequently, the standard has been amended and revised successively, on several occasions. The latest version issued in 2008 includes changes on the accounting of interests that do not control and the loss of control on a subsidiary. The actual version also includes the subsequent amendments resulting from IFRS issued until 31st of December 2010. This paper presents the essential aspects of IAS 27 (the actual version and a practical example of how to elaborate consolidated accounts in accordance with this standard.

  19. SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2017-12-01

    Full Text Available The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international accounting standards undergo a continuous change and updating to the economic and judicial reality of the business environment which, in turn, goes through a permanent transformation as a result of the globalization of national economies. These novelties raise the necessity of debates organised by accounting specialists with the aim of finding solutions that respect legal regulations related to the preparation of financial statements for consolidation. The present article approaches accounting aspects related to the operation of adjusting individual financial statements that are the object of consolidation.

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

    Directory of Open Access Journals (Sweden)

    Andreea CÎRSTEA

    2015-12-01

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

  1. A thermomechanical crystal plasticity constitutive model for ultrasonic consolidation

    KAUST Repository

    Siddiq, Amir

    2012-01-01

    We present a micromechanics-based thermomechanical constitutive model to simulate the ultrasonic consolidation process. Model parameters are calibrated using an inverse modeling approach. A comparison of the simulated response and experimental results for uniaxial tests validate and verify the appropriateness of the proposed model. Moreover, simulation results of polycrystalline aluminum using the identified crystal plasticity based material parameters are compared qualitatively with the electron back scattering diffraction (EBSD) results reported in the literature. The validated constitutive model is then used to simulate the ultrasonic consolidation process at sub-micron scale where an effort is exerted to quantify the underlying micromechanisms involved during the ultrasonic consolidation process. © 2011 Elsevier B.V. All rights reserved.

  2. A consolidation process for spent burnable poison rod assemblies

    International Nuclear Information System (INIS)

    Yamamoto, Y.; Harada, M.; Komatsu, Y.

    1985-01-01

    A new consolidation system for the spent burnable poison assembly utilizing a sequence control robot operated under water was proposed. A credible accident in the system was analyzed mainly from the viewpoint of tritium release, based on the diffusion analysis of tritium in borosilicate glass. It was found that the amount of tritium released would be small even after the rupture of burnable poison rods. An experiment on a new consolidation system was performed using spent burnable poison assemblies. The volume of burnable poison assemblies was reduced safely and securely by a factor of 7 to 14 for burnable poison rods and by 22 for hold-down portions. It was proved that the consolidation system is collectively feasible

  3. Responses to Fiscal Stress: A Comparative Analysis

    Science.gov (United States)

    2013-12-01

    of “a significant decline in market share by the middle of the 20th century as travelers and shippers turned increasingly to airlines, trucks, and...1995). Intercity passenger rail: Financial and operating conditions threaten Amtrak’s long-term viability (GAO-95-71). Washington, DC: U.S...I. (1980). Retrenchment and flexibility in public organizations. Fiscal Stress and Public Policy, 159–178. Scheinberg, P. F. (1998). Intercity

  4. Differentiated taxation - a requirement of fiscal equity

    OpenAIRE

    Ionut-Catalin CROITORU; Coralia Emilia POPA

    2012-01-01

    Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax syste...

  5. The fiscal impacts of college attainment

    OpenAIRE

    Philip A. Trostel

    2007-01-01

    This study quantifies one important part of the economic return to public investment in college education, namely, the fiscal benefits associated with greater college attainment. College graduates generally pay much more in taxes than those not going to college. Government expenditures are also generally much less for college graduates than for those without a college education. Indeed, over an average lifetime, total government spending per college degree is negative. That is, direct savings...

  6. Rentabilidad financiero fiscal de los SIALP

    OpenAIRE

    Blanco Muñoz, María Dolores

    2016-01-01

    Este trabajo analiza desde el punto de vista de la rentabilidad financiero fiscal uno de los productos que incluye el Plan de Ahorro 5, en concreto los SIALP. Se trata de un nuevo seguro de vida, que se realiza entre el contribuyente y la entidad financiera o aseguradora, y está dirigido principalmente a pequeños inversores. Universidad de Sevilla. Grado en Finanzas y Contabilidad

  7. Ultrasonic assisted consolidation of commingled thermoplastic/glass fibers rovings

    Directory of Open Access Journals (Sweden)

    Francesca eLionetto

    2015-04-01

    Full Text Available Thermoplastic matrix composites are finding new applications in different industrial area thanks to their intrinsic advantages related to environmental compatibility and processability. The approach presented in this work consists in the development of a technology for the simultaneous deposition and consolidation of commingled thermoplastic rovings through to the application of high energy ultrasound. An experimental equipment, integrating both fiber impregnation and ply consolidation in a single process, has been designed and tested. It is made of an ultrasonic welder, whose titanium sonotrode is integrated on a filament winding machine. During winding, the commingled roving is at the same time in contact with the mandrel and the horn. The intermolecular friction generated by ultrasound is able to melt the thermoplastic matrix and impregnate the reinforcement fibers. The heat transfer phenomena occurring during the in situ consolidation were simulated solving by finite element (FE analysis an energy balance accounting for the heat generated by ultrasonic waves and the melting characteristics of the matrix. To this aim, a calorimetric characterization of the thermoplastic matrix has been carried out to obtain the input parameters for the model. The FE analysis has enabled to predict the temperature distribution in the composite during heating and cooling The simulation results have been validated by the measurement of the temperature evolution during ultrasonic consolidation.The reliability of the developed consolidation equipment was proved by producing hoop wound cylinder prototypes using commingled continuous E-glass rovings and Polypropylene (PP filaments. The consolidated composite cylinders are characterized by high mechanical properties, with values comparable with the theoretical ones predicted by the micromechanical analysis.

  8. Proposal for Land Consolidation Project Solutions for Selected Problem Areas

    Science.gov (United States)

    Wojcik-Len, Justyna; Strek, Zanna

    2017-12-01

    One of the economic tools for supporting agricultural policy are the activities implemented under the Rural Development Program (RDP). By encouraging agricultural activities and creating equal opportunities for development of farms, among others in areas with unfavourable environmental conditions characterized by low productivity of soils exposed to degradation, decision makers can contribute to improving the spatial structure of rural areas. In Poland, one of the major concerns are agricultural problem areas (regions). In view of this situation, the aim of this article was to characterize the problem areas in question and propose land consolidation project solutions for selected fragments of those areas. This paper presents the results of a review of literature and an analysis of geodetic and cartographic data regarding the problem areas. The process of land consolidation, which is one of the technical and legal instruments supporting the development of rural areas, was characterized. The study allowed the present authors to establish criteria for selecting agricultural problem areas for land consolidation. To develop a proposal for rational management of the problem areas, key general criteria (location, topography, soil quality and usefulness) and specific criteria were defined and assigned weights. A conception of alternative development of the agricultural problem areas was created as part of a land consolidation project. The results were used to create a methodology for the development of agricultural problem areas to be employed during land consolidation in rural areas. Every agricultural space includes areas with unfavourable environmental and soil conditions determined by natural or anthropogenic factors. Development of agricultural problem areas through land consolidation should take into account the specific functions assigned to these areas in land use plans, as well as to comply with legal regulations.

  9. The nature of short-term consolidation in visual working memory.

    Science.gov (United States)

    Ricker, Timothy J; Hardman, Kyle O

    2017-11-01

    Short-term consolidation is the process by which stable working memory representations are created. This process is fundamental to cognition yet poorly understood. The present work examines short-term consolidation using a Bayesian hierarchical model of visual working memory recall to determine the underlying processes at work. Our results show that consolidation functions largely through changing the proportion of memory items successfully maintained until test. Although there was some evidence that consolidation affects representational precision, this change was modest and could not account for the bulk of the consolidation effect on memory performance. The time course of the consolidation function and selective influence of consolidation on specific serial positions strongly indicates that short-term consolidation induces an attentional blink. The blink leads to deficits in memory for the immediately following item when time pressure is introduced. Temporal distinctiveness accounts of the consolidation process are tested and ruled out. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  10. Implications of Electronic Commerce for Fiscal Policy

    Science.gov (United States)

    Goolsbee, Austan

    In this chapter, I will consider both sides of the relationship between electronic commerce and fiscal policy. For the impact of electronic commerce on fiscal policy, I will pay particular attention to the potential sales-tax revenue losses. The data suggest that the potential losses are actually modest over the next several years. I will also consider the reverse relationship - how fiscal policy affects Internet commerce. Here the evidence suggests that taxes have a sizable effect. I point out, though, that this only supports special treatment if there is some positive externality. Without one, the tax system will lead to excessive online buying to avoid taxes. I will then deal the neglected issue of taxes and Internet access, which can create large deadweight costs both because demand may be price-sensitive and because taxes can slow the spread of new technologies. Finally, I offer some discussion of the international context of taxes and the Internet and the international temptations to raise rates on E-commerce.

  11. Fiscal Austerity Versus Growth in Croatia

    Directory of Open Access Journals (Sweden)

    Marinko Škare

    2015-04-01

    Full Text Available The role of fiscal austerity has been questioned for centuries, but a rapidly increasing deficit along with the financial crisis in 2007/2008 influenced a renewed debate on the economics of austerity. This paper analyzes the role of austerity versus the role of economic growth. It also attempts to highlight the role of the theoretical context of austerity policy and the economic history lesson learned during the transition from the Bretton Woods model to Washington’s consensus. Despite numerous studies and polarized debate, no consensus on the implementation of fiscal austerity has been achieved because this complex subject has not been the subject of a sufficient methodological exploration. Emphasis should be placed on defining the methodology of austerity and gathering statistical data to influence the implementation of social transfer policies. In addition, it is necessary not only to take a hybrid approach to fiscal and monetary policy but also to adopt economic laws and quantitative economic relationships. The benchmarking country used in this paper is Croatia. The outcome of this research can serve as the basis for future decision-making and research.

  12. European defence industry consolidation and domestic procurement bias

    DEFF Research Database (Denmark)

    Kluth, Michael Friederich

    2017-01-01

    How have European cross-border defence industrial mergers and acquisitions affected domestic procurement bias among the major EU powers? This article departs from the findings of Andrew Moravcsik more than two decades ago suggesting that major West European states had no ingrained preferences...... for defence industrial autarchy. When cross-national armament projects were derailed, this could be attributed to political efforts of national defence industrial champions favouring purely domestic projects. As former national champions join pan-European defence groups, their preferences are likely modified......-border defence industry consolidation will be analysed. Procurement bias is assessed in two industry segments characterised by pervasive consolidation....

  13. FISCAL POLICY OF THE REPUBLIC OF MOLDOVA: ACHIEVEMENTS OF THE FISCAL CONTROL AND ENTITY BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Olimpiu GHERMAN

    2015-12-01

    Full Text Available It is an actual theme, determined by achievements of tax control in Moldova and its impact on the behaviour of the entity as important elements of fiscal policy. There are examined different methods for differentiating the problem, supplemented by deduction, induction, synthesis, analysis of defining phenomena of fiscal policy and its elements. The methodology used in this study is based on assessments of the theory, studies and interpretations of specialized literature and analyzes the practical activities specific for taxation at national, European and international levels, depending on which some opinions, conclusions and proposals were founded and formulated, to minimize the impact of tax evasion and fraud.

  14. STRATEGIC DIRECTIONS FOR REFORMING FISCAL POLICY OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Тymoshenko A.

    2018-01-01

    Full Text Available The article is about the current direction of the transformation of the Ukrainian fiscal policy. The analysis of tax revenues to the State Budget and expenditures from it was carried out. Negative trends in the implementation of fiscal policy have been identified. A mechanism for implementing the fiscal policy is proposed. The main strategic directions of reforming fiscal policy have been identified. It is substantiated that in order to achieve an effective fiscal policy at the macro level it is necessary to create conditions for optimal filling of the state budget and contain inflationary processes. At the meso level it is necessary to ensure the fulfillment of tasks that promote economic growth in the regions and at the micro level ̶ to identify and implement measures to enhance the development of business structures through improvement of the investment climate. It is argued that for this purpose it is important to develop and implement an effective fiscal policy of Ukraine strategy that should include the following smart directions in the field of fiscal policy: improving the combination of fiscal and budgetary spheres in regulation, planning, management with the goal of achieving the maximum results of increasing the welfare of the population; determination of effective communication chains between business centers and the state fiscal service in the course of tax administration, the formation of an objective tax control system. It is pointed that the implementation of the fiscal mechanism combines the fiscal and budgetary mechanisms and includes the mobilization of financial resources from tax payments, as well as their distribution and effective use. It is noted that the instruments of the fiscal mechanism are means for influencing the formation of the optimal amount of financial resources for their further use, in turn, each instrument within the fiscal mechanism has its own functional load. So, expanding the functional boundaries of

  15. Preliminary design report for the prototypical fuel rod consolidation system

    International Nuclear Information System (INIS)

    Rosa, J.M.

    1986-01-01

    This report documents NUTECH's preliminary design of a dry, spent fuel rod consolidation system. This preliminary design is the result of Phase I of a planned four phase project. The present report on this project provides a considerable amount of detail for a preliminary design effort. The design and all of its details are described in this Preliminary Design Report (PDR). The NUTECH dry rod consolidation system described herein is remotely operated. It provides for automatic operation, but with operator hold points between key steps in the process. The operator has the ability to switch to a manual operation mode at any point in the process. The system is directed by the operator using an executive computer which controls and coordinates the operation of the in-cell equipment. The operator monitors the process using an in-cell closed circuit television (CCTV) system with audio output and equipment status displays on the computer monitor. The in-cell mechanical equipment consists of the following: (1) two overhead cranes with manipulators; (2) a multi-degree of freedom fuel handling table and its clamping equipment; (3) a fuel assembly end fitting removal station and its tools; (4) a consolidator (which pulls rods, assembles the consolidated bundle and loads the canister); (5) a canister end cap welder and weld inspection system; (6) decontamination systems; and (7) the CCTV and microphone systems

  16. Banking industry reform and consolidation in Nigeria: prospects and ...

    African Journals Online (AJOL)

    Banking industry reform and consolidation in Nigeria: prospects and challenges of adopting the Malaysian model. EJ Idolor, MG Ajao. Abstract. No Abstract. Nigeria Journal of Business Administration Vol. 6(1) 2004: 118-132. Full Text: EMAIL FULL TEXT EMAIL FULL TEXT · DOWNLOAD FULL TEXT DOWNLOAD FULL ...

  17. Multi-dimensional electro-omosis consolidation of clays

    NARCIS (Netherlands)

    Yuan, J.; Hicks, M.A.; Dijkstra, J.

    2012-01-01

    Electro-osmosis consolidation is an innovative and effective ground improvement method for soft clays. But electro-osmosis is also a very complicated process, as the mechanical behaviour, and hydraulic and electrical properties of the soil are changing rapidly during the treatment process; this

  18. Characterization of consolidated rapidly solidified Cu-Nb ribbons

    International Nuclear Information System (INIS)

    Ebrahimi, F.; Henne, M.L.C.

    1997-01-01

    Copper-niobium ribbons produced by melt-spinning were compacted by swaging and consolidated using HIPping. Final processing to obtain in-situ composites was done by swaging. The strength of the composite is discussed in terms of the composition and morphology of the niobium phase as evaluated using electron microscopy techniques

  19. An Appraisal of Mass Media Role in Consolidating Democracy in ...

    African Journals Online (AJOL)

    This study therefore critically assessed the performance of Nigerian mass media in consolidating democracy. The study is of the view that the mass contributed immensely to the return of democracy in Nigeria. This the media did through their critical criticism of the military juntas, mobilization of the citizens to participate in ...

  20. Consolidation and improvement of existing multilateral disarmament agreements

    International Nuclear Information System (INIS)

    Chusei Yamada

    1995-01-01

    Issues of reviewing the legal regimes which the international community has formulated during the last fifty years in the field of disarmament and particularly nuclear disarmament, and considering ways and means of consolidating and improving them for the future are discussed