WorldWideScience

Sample records for prelude statement significance

  1. Bernstein: Prelude, Fugue and Riffs / Edward Greenfield

    Index Scriptorium Estoniae

    Greenfield, Edward

    1998-01-01

    Uuest heliplaadist "Bernstein: Prelude, Fugue and Riffs. Facsimile. West Side Story - Symphonic Dances. Divertimento. City of Birmingham Symphony Orchestra / Paavo Järvi. Virgin Classics VC5 45295-2 (68 minutes:DDD)

  2. Bernstein: Prelude, Fugue and Riffs / Michel Parouty

    Index Scriptorium Estoniae

    Parouty, Michel

    1998-01-01

    Uuest heliplaadist "Bernstein: Prelude, Fugue and Riffs. Facsimile. West Side Story - Symphonic Dances. Divertimento. City of Birmingham Symphony Orchestra / Paavo Järvi" Virgin Classics VC5 45295-2 (68 minutes:DDD)

  3. Bernstein: Prelude, Fugue and Riffs / Michel Parouty

    Index Scriptorium Estoniae

    Parouty, Michel

    1998-01-01

    Uuest heliplaadist "Bernstein: Prelude, Fugue and Riffs. Facsimile. West Side Story - Symphonic Dances. Divertimento. City of Birmingham Symphony Orchestra / Paavo Järvi" Virgin Classics VC5 45295-2 (68 minutes:DDD)

  4. Bernstein: Prelude, Fugue and Riffs / Edward Greenfield

    Index Scriptorium Estoniae

    Greenfield, Edward

    1998-01-01

    Uuest heliplaadist "Bernstein: Prelude, Fugue and Riffs. Facsimile. West Side Story - Symphonic Dances. Divertimento. City of Birmingham Symphony Orchestra / Paavo Järvi. Virgin Classics VC5 45295-2 (68 minutes:DDD)

  5. ROLE AND SIGNIFICANCE OF STATEMENT OF OTHER COMPREHENSIVE INCOME– IN RESPECT OF REPORTING COMPANIES’ PERFORMANCE

    Directory of Open Access Journals (Sweden)

    Ildiko Orban

    2014-07-01

    Full Text Available A commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS created the framework for represent the financial performace, and other facts related to the company’s health. In the system of IFRS profit is not equal to income less expenses, this deviation led to the other comprehensive income, OCI term. IFRS have created the term of other comprehensive income, but knowledge and using of it is not widespread. In this paper I tend to present the meaning and essence of this income category, and to reveal how it is work in corporate practice. As basis of the research, definitions and formats related to the statement of comprehensive income will be presented in the paper first. In order to get a clear picture about the differences between the income statements, I make a comparison of the IFRS and the Hungarian Accounting Act in the field of performance’s representation. As a result of my comparison I’ve stated that the EU accepted the international financial reporting standards to present the financial performance of publicly traded companies, and as EU member state it is obligatory for the Hungarian companies as well. This is the reason why Hungary’s present task is taking over the IFRS mentality. After the comparative analysis I’ve examined the Statement of other comprehensive income in the practice of 11 listed companies in the Budapest Stock Exchange. The Premium category includes those companies’ series of liquid shares, which has got broader investor base. The aim of this examination was to reveal if the most significant listed companies calculate other comprehensive income and what kind of items do they present in the statement of OCI. As a result of the research we can state that statement of other comprehensive income is part of the statement of total comprehensive income in general, and not an individual statement. Main items of the other comprehensive income of the examined companies are the

  6. Contribution to modeling of the reflooding of a severely damaged reactor core using PRELUDE experimental results

    Energy Technology Data Exchange (ETDEWEB)

    Bachrata, A.; Fichot, F.; Repetto, G. [Institut de Radioprotection et de Surete Nucleaire IRSN, Cadarache (France); Quintard, M. [Universite de Toulouse, INPT, UPS, IMFT Institut de Mecanique des Fluides de Toulouse, Allee Camille Soula, F-31400 Toulouse (France); CNRS, IMFT, F-31400 Toulouse (France); Fleurot, J. [Institut de Radioprotection et de Surete Nucleaire IRSN, Cadarache (France)

    2012-07-01

    In case of accident at a nuclear power plant, water sources may not be available for a long period of time and the core heats up due to the residual power. The reflooding (injection of water into core) may be applied if the availability of safety injection is recovered during accident. If the injection becomes available only in the late phase of accident, water will enter a core configuration that will differ significantly from original rod-bundle geometry. Any attempt to inject water after significant core degradation can lead to further fragmentation of core material. The fragmentation of fuel rods may result in the formation of a 'debris bed'. The typical particle size in a debris bed might reach few millimeters (characteristic length-scale: 1 to 5 mm), i.e., a high permeability porous medium. The French 'Institut de Radioprotection et de Surete Nucleaire' is developing experimental programs (PEARL and PRELUDE) and simulation tools (ICARE-CATHARE and ASTEC) to study and optimize the severe accident management strategy and to assess the probabilities to stop the progress of in-vessel core degradation. It is shown that the quench front exhibits either a ID behaviour or a 2D one, depending on injection rate or bed characteristics. The PRELUDE experiment covers a rather large range of variation of parameters, for which the developed model appears to be quite predictive. (authors)

  7. Gorecki. Sonata No 1, Four Preludes. Pärt, Arvo. Für Alina / Bernhard Uske

    Index Scriptorium Estoniae

    Uske, Bernhard

    1995-01-01

    Uuest heliplaadist "Gorecki. Sonata No 1, Four Preludes. Pärt, Arvo. Für Alina, Variationen zur Gesundung von Arinuschka. Ustvolskaya. Twelve Preludes, Sonata No 6. David Arden AD: 1994. Koch CD 3-7301-2 (WD: 55'12") (WD: 59'54")

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

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2015-01-01

    Full Text Available The principal aim of the paper is to determine the impact of reinsurance operations in commercial insurance companies, in accordance with the relevant accounting legislation, for certain significant items of the financial statements. In actual fact, the reinsurance operations affect the profit of a commercial insurance company, following the financial statements. The prerequisite for fulfilling the objective of the paper is to analyse the accounting legislation for reinsurance operations in commercial insurance companies. Attention will be devoted also to the method of accounting for reinsurance operations and their specific reporting in various parts of the financial statements of commercial insurance companies. The partial aim of this paper is to identify significant differences in the area of accounting of commercial insurance companies, based on the comparison of accounting practices of the issues examined in accordance with IAS/IFRS. In the conclusion, the authors will address the latest development of necessary steps in adopting the concept of IFRS 4 Phase II and accomplishing the process of the application of IFRS 4 Phase II to the accounts of commercial insurance companies.

  9. [Pietro U. Dini. Prelude to Baltic linguistics : earliest theories about Baltic languages (16th century)] / Stefan Donecker

    Index Scriptorium Estoniae

    Donecker, Stefan, 1977-

    2015-01-01

    Arvustus: Dini, Pietro U. Prelude to Baltic linguistics : earliest theories about Baltic languages (16th century). (On the boundary of two worlds : identity, freedom, and moral imagination in the Baltics, 36). Verlag Rodopi, Amsterdam und New York 2014

  10. [Pietro U. Dini. Prelude to Baltic linguistics : earliest theories about Baltic languages (16th century)] / Stefan Donecker

    Index Scriptorium Estoniae

    Donecker, Stefan, 1977-

    2015-01-01

    Arvustus: Dini, Pietro U. Prelude to Baltic linguistics : earliest theories about Baltic languages (16th century). (On the boundary of two worlds : identity, freedom, and moral imagination in the Baltics, 36). Verlag Rodopi, Amsterdam und New York 2014

  11. Behind the Dream of the Arab: The Non-Publication of Wordsworth's The Prelude

    DEFF Research Database (Denmark)

    Simonsen, Peter

    2009-01-01

      This essay asks why Wordsworth did not publish his autobiographical poem, The Prelude, in 1805 when it was all but completed, but postponed publication indefinitely. It suggests that this is a complex question which needs a complex answer. The answer must take into consideration at least sociol...... part the essay suggests that this question and its multiple answers are part of the meaning of one of the poem's cruxes, the so-called Dream of the Arab. Udgivelsesdato: 2009...

  12. Cash flow statement

    Directory of Open Access Journals (Sweden)

    Pavlović Miloš

    2013-01-01

    Full Text Available A cash flow is "bloodstream" of business and without constant cash flow a company would not be able to function. The cash flow statement is statutory financial report that provides information to the interested parties on cash inflows and outflows from operating, investing and financing activities during the accounting period. This paper will discuss the origin and significance of the cash slow statement; in addition, we will define the main categories of this statement and present the methodology of its composition in accordance with IAS 7.

  13. The Infinitely Suffering Thing:——T.S.Eliot’s "Preludes"

    Institute of Scientific and Technical Information of China (English)

    韩金鹏

    2012-01-01

    this article explicates how Eliot’s subjects in his "Preludes" struggle between the loss of language in the modern reality and the impossibility to attain the idealistic state of love and meaning.The subject in these short poems,in the Poet’s modernistic depiction,turns out to be the failed version of the Renaissance man or the one that loses spirituality in the eyes of the Romantics,thus envisaging the doomed state of modern humanity at the turn of the twentieth century.

  14. Experimental program on debris reflooding (PEARL) results on prelude facility

    Energy Technology Data Exchange (ETDEWEB)

    Repetto, G.; Garcin, T.; Eymery, S.; March, P.; Fichot, F., E-mail: georges.repetto@irsn.fr, E-mail: thierry.garcin@irsn.fr, E-mail: philippe.march@irsn.fr, E-mail: stephane.eymery@irsn.fr, E-mail: florian.fichot@irsn.fr [Inst. de Radioprotection et de Surete Nucleaire, Cadarache (France)

    2011-07-01

    The “Institut de Radioprotection et de Surete Nucleaire” is developing simulation tools to be used in the safety studies, for the optimization of the Severe Accident Management strategy and to assess the probabilities to stop the progress of In-vessel core degradation in a Nuclear Power Plant. The objective of the experimental program PEARL is to extend the validation of debris reflooding models in 2D and 3D situations. The aim is to predict the consequences of the water reflooding of a severely damaged reactor core where a significant part of the core has collapsed and formed a debris bed. (author)

  15. Reconstruction of the kinetochore: a prelude to meiosis

    Directory of Open Access Journals (Sweden)

    Haraguchi Tokuko

    2007-06-01

    Full Text Available Abstract In eukaryotic organisms, chromosomes are spatially organized within the nucleus. Such nuclear architecture provides a physical framework for the genetic activities of chromosomes, and changes its functional organization as the cell moves through the phases of the cell cycle. The fission yeast Schizosaccharomyces pombe provides a striking example of nuclear reorganization during the transition from mitosis to meiosis. In this organism, centromeres remain clustered at the spindle-pole body (SPB; a centrosome-equivalent structure in fungi during mitotic interphase. In contrast, during meiotic prophase, centromeres dissociate from the SPB and telomeres cluster to the SPB. Recent studies revealed that this repositioning of chromosomes is regulated by mating pheromone signaling. Some centromere proteins disappear from the centromere in response to mating pheromone, leading to dissociation of centromeres from the SPB. Interestingly, mating pheromone signaling is also required for monopolar orientation of the kinetochore which is crucial for proper segregation of sister chromatids during meiosis. When meiosis is induced in the absence of mating pheromone signaling, aberrant chromosome behaviors are observed: the centromere proteins remain at the centromere; the centromere remains associated with the SPB; and sister chromatids segregate precociously in the first meiotic division. These aberrant chromosome behaviors are all normalized by activating the mating pheromone signaling pathway. Thus, action of mating pheromone on the centromere is important for coherent behavior of chromosomes in meiosis. Here we discuss repositioning and reconstruction of the centromere during the transition from mitosis to meiosis, and highlight its significance for proper progression of meiosis.

  16. The theory of endogenous money and the LM schedule: prelude to a reconstruction of ISLM

    Directory of Open Access Journals (Sweden)

    THOMAS I. PALLEY

    Full Text Available ABSTRACT Money is at the center of macroeconomics, which makes understanding the money supply central for macroeconomic theory. This paper presents the Post Keynesian theory of endogenous money supply and shows how it is fundamentally different from the conventional money supply theory. The conventional approach relies on the money multiplier and bank lending is invisible. Post Keynesian theory discards the money multiplier and focuses on bank lending which drives money creation. The paper emphasizes the structuralist version of Post Keynesian theory which retains Keynes’ liquidity preference theory of long term interest rates and also recognizes banks are subject to financial constraints that limit their lending activities. The paper then shows how to derive the LM schedule in an endogenous money economy, which is a necessary prelude to reconstructing the ISLM model.

  17. Audio Key Finding: Considerations in System Design and Case Studies on Chopin's 24 Preludes

    Science.gov (United States)

    Chuan, Ching-Hua; Chew, Elaine

    2006-12-01

    We systematically analyze audio key finding to determine factors important to system design, and the selection and evaluation of solutions. First, we present a basic system, fuzzy analysis spiral array center of effect generator algorithm, with three key determination policies: nearest-neighbor (NN), relative distance (RD), and average distance (AD). AD achieved a 79% accuracy rate in an evaluation on 410 classical pieces, more than 8% higher RD and NN. We show why audio key finding sometimes outperforms symbolic key finding. We next propose three extensions to the basic key finding system—the modified spiral array (mSA), fundamental frequency identification (F0), and post-weight balancing (PWB)—to improve performance, with evaluations using Chopin's Preludes (Romantic repertoire was the most challenging). F0 provided the greatest improvement in the first 8 seconds, while mSA gave the best performance after 8 seconds. Case studies examine when all systems were correct, or all incorrect.

  18. A Prelude Staircase to a Type V Intermittency in Two-Dimensional Discontinuous Maps

    Institute of Scientific and Technical Information of China (English)

    WANG Xu-Ming; ZHAO Jin-Gang; HE Da-Ren

    2003-01-01

    A sequence of periodic attractors has been observed in a two-dimensional discontinuous map, which canbe considered as a model of impact oscillator. The so-called "transfer number", which is defined as the mean numberof transfer from non-impact state to impact state per iteration, is locked onto a lot of rational values to form a curveconsisting of many steps. Our numerical investigation confirms that every step is confined by conditions created by thecollision between the periodic orbit and the discontinuous boundary of the system. After the last collision the systemshows a chaotic motion with intermittent characteristics. Therefore the staircase can be addressed as a "prelude staircaseto type V intermittency". The similar phenomenon has also been observed in a model of electric circuit. These resultsof our study suggest that this kind of staircases is common in two (or even higher) dimensional discontinuous maps.

  19. Audio Key Finding: Considerations in System Design and Case Studies on Chopin's 24 Preludes

    Directory of Open Access Journals (Sweden)

    Elaine Chew

    2007-01-01

    Full Text Available We systematically analyze audio key finding to determine factors important to system design, and the selection and evaluation of solutions. First, we present a basic system, fuzzy analysis spiral array center of effect generator algorithm, with three key determination policies: nearest-neighbor (NN, relative distance (RD, and average distance (AD. AD achieved a 79% accuracy rate in an evaluation on 410 classical pieces, more than 8% higher RD and NN. We show why audio key finding sometimes outperforms symbolic key finding. We next propose three extensions to the basic key finding system—the modified spiral array (mSA, fundamental frequency identification (F0, and post-weight balancing (PWB—to improve performance, with evaluations using Chopin's Preludes (Romantic repertoire was the most challenging. F0 provided the greatest improvement in the first 8 seconds, while mSA gave the best performance after 8 seconds. Case studies examine when all systems were correct, or all incorrect.

  20. Guerra-Peixe: da trilha sonora do filme O diabo mora no sangue ao Prelúdio nº 2 para violão Guerra-Peixe: from the soundtrack of the film O diabo mora no sangue [The Devil dwells in the blood] to the Prelude No 2 for classical guitar

    Directory of Open Access Journals (Sweden)

    Clayton Vetromilla

    2010-01-01

    Full Text Available O presente texto apresenta as conclusões a que chegamos ao verificar a afirmação do violonista Nélio Rodrigues, segundo a qual o Prelúdio nº 2 para violão (1970 de César Guerra-Peixe foi "idealizado" a partir da trilha sonora do filme O diabo mora no sangue (1967 de Cecil Albery Thiré. Depois de discutir questões gerais acerca da partitura dos cinco Prelúdios para violão publicada em 1973, aproximamos as características do Prelúdio nº 2 não só com os recursos anteriormente utilizados por Guerra-Peixe na música composta para o citado filme, como também nos duos para canto e violão Nesta manhã; Resta, sim, é remover; e Mãe d'água (1969.The present text presents our conclusions on examining guitar player Nélio Rodrigues's statement that Prelude No. 2 for Guitar (1970 by César Guerra-Peixe was "idealized" from the soundratck of the film O Diabo Mora no Sangue (1967, The Devil Dwells in the Blood, by Cecil Albery Thiré. After discussing general questions relating the score of the five Preludes for Guitar published in 1973, we compare the characteristics of Prelude No. 2 not only to the resources previously used by Guerra-Peixe in the music composed for the mentioned film but also to those used in the duos for song and guitar Nesta Manhã (This Morning; Resta, Sim, É Remover (It Will Have to Be Removed; and Mãe d'Água (1969.

  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. Expression of c-fos in Rat Brain as a Prelude Marker of Central Nervous System Injury in Response to Methylmercury-stimulation

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Objective To probe into the prelude marker of central nervous system injury in response to methyl mercury chloride (MMC) stimulation and the signal transduction molecular mechanism of injury in rat brain induced by MMC. Methods The expression of c-fos mRNA in brain and the expression of c-FOS protein in cortex, hippocampus and ependyma were observed using reverse transcription polymerase chain reaction (RT-PCR) and immunocytochemical methods. The control group was injected with physiological saline of 0.9%, while the concentrations for the exposure groups were 0.05 and 0.5,5 mg/kg MMC respectively, and the sampling times points were 20, 60, 240, 1440 min. Results The expression of c-FOS protein in cortex and hippocampus increased significantly, the accumulation of mercury in the brain induced by 0.05 mg/Kg MMC for 20 min had no significant difference compared with the control group. The mean value was 0.0044 mg/Kg, while the protein c-FOS expression had significant difference compared with the control group (P<0.01). More sensitive expression occurred in hippocampus and cortex, but not in ependyma. Conclusion The expression of c-FOS protein in cortex and hippocampus can predict the neurotoxicity of MMC in the early time, and immediately early gene (IEG) c-fos participates in the process of brain injury induced by MMC.

  3. The Decade of the Seventies in El Salvador: Prelude to Revolution

    Science.gov (United States)

    1992-06-05

    the community. The statement was followed by a conference in Medellin , Columbia in 1968, where the bishops of Latin America called upon the church to...and the church massacre, coupled with the deteriorating economy led two brothers, Salvadoran army Lieutenant Colonels Rodrigo and Rene Guerra y Guerra

  4. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

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

  5. Financial Statements Analysis

    Directory of Open Access Journals (Sweden)

    Tănase Alin-Eliodor

    2014-10-01

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

  6. Retraction Statement.

    Science.gov (United States)

    2015-10-01

    The article "Evaluation of Selected Nutrients and Contaminants in Distillers Grains from Ethanol Production in Texas" by Kyung-Min Lee and Timothy J. Herrman has been retracted by the authors and the Scientific Editors. The retraction is necessary owing to several corrections requested by the authors that significantly affect the findings.

  7. 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

  8. Statement on virginity testing.

    Science.gov (United States)

    2015-07-01

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

  9. About AGU Statement

    Science.gov (United States)

    Landau, Elizabeth

    2010-07-01

    AGU occasionally releases statements on relevant science policy issues that affect our members. The purpose of these statements is to support the global community of Earth and space scientists by providing relevant information to members, policy makers, and the public. We encourage our members to share and discuss this information with others as one way to engage in science outreach and expand scientific discourse. Statements are written with collaboration between AGU member experts along with AGU leadership and staff. Seismologists who work internationally participated in the writing of the accompanying statement. Comments are welcome.

  10. Teaching Philosophy Statements

    Science.gov (United States)

    Faryadi, Qais

    2015-01-01

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

  11. Cash flow statement

    National Research Council Canada - National Science Library

    Pavlović Miloš; Bogdanović Jovan

    2013-01-01

    .... The cash flow statement is statutory financial report that provides information to the interested parties on cash inflows and outflows from operating, investing and financing activities during the accounting period...

  12. Farm and Ranch Financial Statements

    OpenAIRE

    Israelsen, Clark; Feuz, Dillon

    2014-01-01

    This fact sheet is a brief overview of the financial statements and budgeting tools that are likely a part of most farm financial record keeping systems. Links are provided for additional detail on any one financial report or topic. A brief description of a Balance Sheet, a Profit Loss Statement or Income Statement, Statement of Cash Flows and Enterprise Analysis is included.

  13. The level and determinants of mission statement use: a questionnaire survey.

    Science.gov (United States)

    Desmidt, Sebastian; Prinzie, Anita; Heene, Aimé

    2008-10-01

    Although mission statements are one of the most popular management instruments, little is known about the nature and direction of the presumed relationship between mission statements and organizational performance. In particular, empirical insights into the degree of mission statement use by individual organizational members are insufficient. We address the observed knowledge gap by (a) measuring the level of mission statement use (e.g., explaining the mission statement, making linkages to extant programs or practices, communicating enthusiasm, and adapting the mission statement to the personal work situation) by individual organizational members, and (b) identifying the antecedents that influence mission statement use. Questionnaires were used to collect data from a sample of 510 nurses from three Flemish hospitals. Mission statement use was measured by means of Fairhurst's Management of Meaning Scale. Antecedents of mission statement use were derived from the Theory of Planned Behavior and the mission statement literature. The findings indicate that mission statement use is low on average. Attitude, subjective norm, perceived behavioral control, and formal involvement in mission statement communication proved to be significant determinants of mission statement use and accounted for 43% of the variance. The results of the conducted regression analyses indicate that nurses (a) who have a positive attitude towards the mission statement, (b) who perceive pressure from superiors and colleagues to use the mission statement, (c) who feel they are in control of performing such behavior, and (d) who are formally involved in the mission statement communication processes are more likely to use the mission statement. Furthermore, the results indicated that demographic characteristics are not associated with mission statement use. To effectively increase mission statement use, investments should focus on redesigning a work environment that stresses the importance of the

  14. Rehearsal of positive self-statements and restructured negative self-statements to increase self-esteem and decrease depression.

    Science.gov (United States)

    Philpot, V D; Bamburg, J W

    1996-08-01

    Rehearsal of self-statements was used to modify scores on self-esteem and depression of 60 undergraduates low in self-esteem. Subjects in the rehearsal group were instructed to read 15 self-statements to themselves three times a day for two weeks. These self-statements were derived from a combination of the most frequently occurring negative thoughts and least frequently occurring positive thoughts given by the subject on the Automatic Thought Questionnaire-Revised. Negative thoughts endorsed by subjects on the questionnaire were restructured into more adaptive self-statements, and endorsed positive thoughts were modified into self-statements which accentuated the positive aspect of the thought. This procedure significantly increased scores on self-esteem and decreased depression scores. The questionnaire was effective in identifying positive and negative self-statements which were significantly related to scores on self-esteem and depression after 2 weeks.

  15. Contested Norms in Inter-National Encounters: The ‘Turbot War’ as a Prelude to Fairer Fisheries Governance

    Directory of Open Access Journals (Sweden)

    Antje Wiener

    2016-08-01

    Full Text Available This article is about contested norms in inter-national encounters in global fisheries governance. It illustrates how norms work by reconstructing the trajectory of the 1995 ‘Turbot War’ as a series of inter-national encounters among diverse sets of Canadian and European stakeholders. By unpacking the contestations and identifying the norms at stake, it is suggested that what began as action at cross-purposes (i.e. each party referring to a different fundamental norm, ultimately holds the potential for fairer fisheries governance. This finding is shown by linking source and settlement of the dispute and identifying the shared concern for the balance between the right to fish and the responsibility for sustainable fisheries. The article develops a framework to elaborate on procedural details including especially the right for stakeholder access to regular contestation. It is organised in four sections: section 1 summarises the argument, section 2 presents the framework of critical norms research, section 3 reconstructs contestations of fisheries norms over the duration of the dispute, and section 4 elaborates on the dispute as a prelude to fairer fisheries governance. The latter is based on a novel conceptual focus on stakeholder access to contestation at the meso-layer of fisheries governance where organising principles are negotiated close to policy and political processes, respectively. The conclusion suggests for future research to pay more attention to the link between the ‘is’ and the ‘ought’ of norms in critical norms research in International Relations theories (IR.

  16. Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 99

    Directory of Open Access Journals (Sweden)

    Suyanto Suyanto

    2009-01-01

    Full Text Available The goals of this study are to empirically identify fraud risk factors and construct a model to predict the likelihood of financial statement frauds based on SAS No. 99. Employing logistic regression on 143 firms, this research  finds that fraud risk factor proxies for Pressure—net profit/total assets—and Opportunity— inventory/total assets ratio, related party transactions, and Big 4—are significantly associated with fraudulent financial statements, whereas none of the fraud risk factor proxies for Rationalization is significantly associated with fraudulent financial statements. Consistent with prior research, it seems that the likelihood of fraudulent financial statements is easier to be observed publicly using fraud risk factor proxies for Pressure and Opportunity rather than Rationalization. The constructed model can correctly classify firms with a relatively high success rate.

  17. Plagiarism in Personal Statements of Anesthesiology Residency Applicants.

    Science.gov (United States)

    Parks, Lance J; Sizemore, Daniel C; Johnstone, Robert E

    2016-02-15

    Plagiarism by residency applicants in their personal statements, as well as sites that sell personal statements, have been described, and led in 2011 to advice to avoid plagiarism and the caution that plagiarism detection software was available. We screened personal statements of 467 anesthesiology residency applicants from 2013-2014 using Viper Plagiarism Scanner software, and studied them for plagiarism. After quotes and commonly used phrases were removed, 82 statements contained unoriginal content of 8 or more consecutive words. After the study, 13.6% of personal statements from non-United States medical school graduates, and 4.0% from United States medical school graduates, contained plagiarized material, a significant difference. Plagiarized content ranged up to 58%. Plagiarism continues to occur in anesthesiology residency personal statements, with a higher incidence among graduates of non-United States medical schools.

  18. 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…

  19. Sustainability Statement and Policy

    Science.gov (United States)

    Journal of Education for Sustainable Development, 2009

    2009-01-01

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

  20. The problem of predestination: as a prelude to A. N. Prior's tense logic

    DEFF Research Database (Denmark)

    Hasle, Per Frederik Vilhelm

    2012-01-01

    in Prior’s achievements has been growing significantly in recent years it has become more important to investigate the development with his overall work. In fact, Prior’s putatively “youthful” theological work overlapped his work as a philosopher and logician for many years, as is richly documented...... by examples discussed in this paper. A particularly important theme is the problem of predestination. This paper presents comprehensive evidence that this theme, which was Prior’s most important single preoccupation as a theological writer, was a most important source of inspiration for his development...

  1. Experimental program on debris reflooding (PEARL) – Results on PRELUDE facility

    Energy Technology Data Exchange (ETDEWEB)

    Repetto, Georges, E-mail: georges.repetto@irsn.fr [Institut de Radioprotection et de Sureté Nucléaire, Cadarache, B.P. 3, 13115, Saint Paul-lez-Durance Cedex (France); Garcin, Thierry; Eymery, Stéphane; Fichot, Florian [Institut de Radioprotection et de Sureté Nucléaire, Cadarache, B.P. 3, 13115, Saint Paul-lez-Durance Cedex (France)

    2013-11-15

    The “Institut de Radioprotection et de Sureté Nucléaire” is developing simulation tools to be used in the safety studies, for the optimization of the severe accident management strategy and to assess the probabilities to stop the progress of in-vessel core degradation in a nuclear power plant. The objective of the experimental program PEARL is to extend the validation of debris reflooding models in 2D and 3D situations. The aim is to predict the consequences of the water reflooding of a severely damaged reactor core where a significant part of the core has collapsed and formed a debris bed.

  2. 3 CFR - Presidential Signing Statements

    Science.gov (United States)

    2010-01-01

    ... issued statements addressing constitutional or other legal questions upon signing bills into law (signing... of the use of signing statements to raise constitutional objections to statutory provisions. There is no doubt that the practice of issuing such statements can be abused. Constitutional...

  3. The Case for Modifying Adolescents' Cognitive Self-Statements.

    Science.gov (United States)

    Lamke, Leanne K.; And Others

    1988-01-01

    Eighteen ninth-graders participated in cognitive-behavior modification program designed to change adolescents' self-statements and increase their self-esteem. Compared to nine control subjects, program participants had significant increase in positive self-statements immediately after training and three months later. There were no significant…

  4. 14 CFR 211.15 - Statements of fact.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Statements of fact. 211.15 Section 211.15... REGULATIONS APPLICATIONS FOR PERMITS TO FOREIGN AIR CARRIERS General Requirements § 211.15 Statements of fact. The applicant shall include only significant and relevant facts in an application. Each application...

  5. 23 CFR 771.123 - Draft environmental impact statements.

    Science.gov (United States)

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Draft environmental impact statements. 771.123 Section... ENVIRONMENT ENVIRONMENTAL IMPACT AND RELATED PROCEDURES § 771.123 Draft environmental impact statements. (a) A... significant impacts on the environment. When the applicant, after consultation with any project sponsor that...

  6. Prelude to passion: limbic activation by "unseen" drug and sexual cues.

    Directory of Open Access Journals (Sweden)

    Anna Rose Childress

    Full Text Available The human brain responds to recognizable signals for sex and for rewarding drugs of abuse by activation of limbic reward circuitry. Does the brain respond in similar way to such reward signals even when they are "unseen", i.e., presented in a way that prevents their conscious recognition? Can the brain response to "unseen" reward cues predict the future affective response to recognizable versions of such cues, revealing a link between affective/motivational processes inside and outside awareness?We exploited the fast temporal resolution of event-related functional magnetic resonance imaging (fMRI to test the brain response to "unseen" (backward-masked cocaine, sexual, aversive and neutral cues of 33 milliseconds duration in male cocaine patients (n = 22. Two days after scanning, the affective valence for visible versions of each cue type was determined using an affective bias (priming task. We demonstrate, for the first time, limbic brain activation by "unseen" drug and sexual cues of only 33 msec duration. Importantly, increased activity in an large interconnected ventral pallidum/amygdala cluster to the "unseen" cocaine cues strongly predicted future positive affect to visible versions of the same cues in subsequent off-magnet testing, pointing both to the functional significance of the rapid brain response, and to shared brain substrates for appetitive motivation within and outside awareness.These findings represent the first evidence that brain reward circuitry responds to drug and sexual cues presented outside awareness. The results underscore the sensitivity of the brain to "unseen" reward signals and may represent the brain's primordial signature for desire. The limbic brain response to reward cues outside awareness may represent a potential vulnerability in disorders (e.g., the addictions for whom poorly-controlled appetitive motivation is a central feature.

  7. Explanation of Significant Differences Between Models used to Assess Groundwater Impacts for the Disposal of Greater-Than-Class C Low-Level Radioactive Waste and Greater-Than-Class C-Like Waste Environmental Impact Statement (DOE/EIS-0375-D) and the

    Energy Technology Data Exchange (ETDEWEB)

    Annette Schafer; Arthur S. Rood; A. Jeffrey Sondrup

    2011-08-01

    Models have been used to assess the groundwater impacts to support the Draft Environmental Impact Statement for the Disposal of Greater-Than-Class C (GTCC) Low-Level Radioactive Waste and GTCC-Like Waste (DOE-EIS 2011) for a facility sited at the Idaho National Laboratory and the Environmental Assessment for the INL Remote-Handled Low-Level Waste Disposal Project (INL 2011). Groundwater impacts are primarily a function of (1) location determining the geologic and hydrologic setting, (2) disposal facility configuration, and (3) radionuclide source, including waste form and release from the waste form. In reviewing the assumptions made between the model parameters for the two different groundwater impacts assessments, significant differences were identified. This report presents the two sets of model assumptions and discusses their origins and implications for resulting dose predictions. Given more similar model parameters, predicted doses would be commensurate.

  8. The mid-Cenomanian Event: the Prelude to the OAE 2

    Science.gov (United States)

    Coccioni, R.; Galeotti, S.

    2001-12-01

    , R., Galeotti, S., and Ragni, D., 1992, Litho- and biostratigraphy of the Scaglia Bianca Formation (Late Albian-Late Cenomanian) in the Umbria-Marche Apennines (Italy): 6th Annual Meeting of IGCP Project 262 (Tethyan Cretaceous platform correlation) - ``Cretaceous Facies in Orogenic Belts", Athens, 22-26 May 1992, p. 4. Coccioni, R., Galeotti, S., and Gravili, M., 1995, Latest Albian-early Turonian deep-water agglutinated foraminifera in the Bottaccione section (Gubbio, Italy) - Biostratigraphic and palaeoecology implications: Revista Española de Paleontologia, N?. Homenaje Al Dr. Guillermo Colom, p. 135-152. Erbacher, J., Thurow, J., and Little, R., 1996, Evolution patterns of radiolaria and organic matter variation: A new approach to identify sea-level changes in mid-Cretaceous pelagic environments: Geology, v. 24, p. 499-502. Jenkyns, H.C., Gale, A.S., and Corfield, R.M., 1994, Carbon and oxygen isotope stratigraphy of the English Chalk and Italian Scaglia and its paleoclimatic significance: Geological Magazine, v. 131, p. 1-34. Premoli Silva, I., and Sliter, W.V., 1994, Cretaceous planktonic foraminiferal biostratigraphy and evolutionary trends from the Bottaccione section, Gubbio, Italy: Palaeontographia Italica, v. 82, p. 1-89. Premoli Silva, I., and Sliter, W.V., 1994, Cretaceous paleoceanography: Evidence from planktonic foraminiferal evolution: Geological Society of America Special Paper 332, p. 301-328. Stoll, H.M., and Schrag, D.P., 2000, High-resolution stable isotope records from the Upper Cretaceous rocks of Italy and Spain: Glacial episodes in a greenhouse planet?: Geological Society of America Bulletin, v. 112, p. 308-319.

  9. 76 FR 63957 - Consumer Product Policy Statement

    Science.gov (United States)

    2011-10-14

    ... COMMISSION Consumer Product Policy Statement AGENCY: Nuclear Regulatory Commission. ACTION: Proposed revision... general public (consumer products). While the NRC is not making any significant changes to the policy... intended for use by the general public (consumer products). Under this policy, the AEC and then the...

  10. Python Switch Statement

    Directory of Open Access Journals (Sweden)

    2008-06-01

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

  11. Prelude to Physics

    Science.gov (United States)

    Swartz, Clifford

    1983-02-01

    Uses a workbook format to provide the general mathematical background needed by students of calculus-level general physics. Shows how to use math as a tool to describe phenomena. Introduces the art of specifying and manipulating mathematical quantities, emphasizing the use of SI Units. Details the power, sinusoidal, exponential and logarithmic functions.

  12. Prelude to Gold

    Institute of Scientific and Technical Information of China (English)

    1996-01-01

    FEMALE Chinese athletes Fu Mingxia and Wang Junxia recorded outstanding performances at 1996 Atlanta Olympic Games. Fu Mingxia won gold medals in both platform and springboard diving, and in so doing became the first double medal winner in Olympic diving since 1960. Wang Junxia, the holder of several world records in women’s long distance events, struggled against the odds and captured gold in the 5,000-meter event,

  13. Not Just a Prelude

    DEFF Research Database (Denmark)

    Clemmesen, Michael Hesselholt

    2013-01-01

    Den internationale krise, der fra november 1912 til april 1913 dominerede stormagternes indbyrdes forhold, fremkaldte ikke kun militære beredskabsforøgelser. I både Storbritannien og Tyskland, i det mellemstore neutrale land Sverige og det lille Danmark kom krisen til at betyde, at krigs- henhold......Den internationale krise, der fra november 1912 til april 1913 dominerede stormagternes indbyrdes forhold, fremkaldte ikke kun militære beredskabsforøgelser. I både Storbritannien og Tyskland, i det mellemstore neutrale land Sverige og det lille Danmark kom krisen til at betyde, at krigs...

  14. Prelude to a Fall?

    Institute of Scientific and Technical Information of China (English)

    Leo Zhang

    2008-01-01

    @@ The Shanghai composite Index has recovered somewhat from its April low of 3094 after the government announced on April 24 that it would cut the stamp duty to 0.1% from 0.3%in its latest attempt to stem the market's plunge.

  15. EU Universities’ Mission Statements

    Directory of Open Access Journals (Sweden)

    Liudmila Arcimaviciene

    2015-04-01

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

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

    OpenAIRE

    Tănase Alin-Eliodor; Calota Traian-Ovidiu

    2013-01-01

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

  17. Aerospace Education. NSTA Position Statement

    Science.gov (United States)

    National Science Teachers Association (NJ1), 2008

    2008-01-01

    National Science Teachers Association (NSTA) has developed a new position statement, "Aerospace Education." NSTA believes that aerospace education is an important component of comprehensive preK-12 science education programs. This statement highlights key considerations that should be addressed when implementing a high quality aerospace education…

  18. Making a Statement with Philanthropy.

    Science.gov (United States)

    Legon, Richard D.

    2001-01-01

    Discusses how a policy statement on board philanthropy can clarify fundraising expectations of all governing and foundation board members. Describes essential components of such a policy statement: mission and vision, recognition of board responsibility for fundraising, specific expectations, and commitment to project and campaign goals. Also…

  19. 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.

  20. A Significant Step Forward

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    Australia officially ratified the Kyoto Protocol on December 3,the first act of its new government under Prime Minister Kevin Rudd.Rudd signed the instrument of ratification the very day he was sworn in by Australia’s Governor General Michael Jeffery. This is a significant step in Australia’s efforts to fight climate change domestically and with the international community,Rudd said in a statement.The Australian Government will do everything in its power to help Australia meet its Kyoto obligations,he added.

  1. Mount Isa statement on quad bike safety.

    Science.gov (United States)

    Franklin, Richard C; Knight, Sabina; Lower, Tony

    2014-01-01

    Quad bikes are the leading cause of death in Australian agriculture, with half of these deaths resulting from rollovers. Between 2001 and 2012, there were more than 160 such deaths in Australia, representing a significant burden. There is a diversity of public opinions offered about quad bike safety. The Are You Remotely Interested … in Prevention; Building a Culture of Safety conference held in Mount Isa, Queensland, in August 2012 brought together subject matter experts from across Australia to discuss a range of issues relevant to rural Australia (including quad bikes). During this conference, the Mount Isa Statement for Quad Bike Safety was produced. The intent of the Statement was to draw on existing evidence to highlight solutions and provide a direction for future efforts to reduce the burden of death and injury related to quad bike use. The conference provided an opportunity for those with an interest in quad bike safety to come together in one location, discuss the issues and develop a common direction (the Statement). The Statement is presented in three sections: a statement of the facts that were available at the time of development; a set of recommendations; and what needs to happen next. We believe to the best of our knowledge this is the first time where many potential solutions for keeping people safe while operating quad bikes in agriculture have been explored in a public forum. There are some immediate solutions that people can undertake to keep themselves and those in their care safe when using a quad bike: initially selecting safer vehicles to use; fitting quad bikes with crush protection devices; not carrying passengers or overloading the quads; and wearing helmets.

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

    Energy Technology Data Exchange (ETDEWEB)

    None

    2009-09-01

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

  3. Environmental Impact Statement Filing Guidance

    Science.gov (United States)

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

  4. 7 CFR 4279.137 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of financial statements by the borrower. At a minimum, annual financial statements prepared by an accountant in... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section...

  5. Are interim management statements redundant?

    OpenAIRE

    Schleicher, T.; Walker, Martin

    2015-01-01

    In 2004 the Transparency Directive increased the reporting frequency by mandating the Interim Management Statement (IMS). However, only nine years later, the EU announced that it was making quarterly reporting voluntary again arguing that IMSs are redundant as they are unlikely to contain any additional information not already required by the Market Abuse Directive (MAD). The current paper tests this argument empirically. For that it collects data on trading statements from a post-MAD pre-IMS...

  6. CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    I. Derun

    2015-10-01

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

  7. Financial statements in selected business corporation

    OpenAIRE

    2016-01-01

    The master thesis solvesissuesof the financial statements as a procedure where both compilation of statements and problems of preliminary and other actions, related with financial statements and final accounts are analysed. The thesis includes the theoretical basis and analytical part. The mainaim of the projectis evaluating the financial statements procedure in a chosen business corporation. The theoretical basis characterizes basic information about the financial statements, concerning t...

  8. 从《序曲》看华兹华斯的神学思想%The theological thoughts of Wordsworth from"The Prelude"

    Institute of Scientific and Technical Information of China (English)

    戴倩倩

    2013-01-01

    As the leader of Lake Poets, William Wordsworth composed a lot of great poems, of which The Prelude was the most classic one. This poem was of both high literature value and ideological value, which not only innovated the form of English poetry, but showed the poet’s unlevel mental development, especially demonstrated that William Wordsworth was deeply influenced by pantheism, Christian theology, Spinozism etc.%  华兹华斯是英国浪漫主义诗人的杰出代表,在其诸多诗篇中长诗《序曲》堪称经典之作。该诗很大程度上变革了英诗形式,为英诗发展做出了重要表率,同时以自传形式展现了作者曲折的心路历程,尤其体现了华兹华斯深受泛神论主义、基督教神学主义、斯宾诺莎主义影响的多元化神学思想,因而具有极高的思想价值。

  9. 75 FR 6178 - Mission Statement

    Science.gov (United States)

    2010-02-08

    ...), thermal coal, and palm oil exports for bio fuel, dominate energy exports. Sound fiscal and monetary.... Mission Statement Secretarial Indonesia Clean Energy Business Development Mission May 23-25, 2010. Mission... to Jakarta, Indonesia May 23-25, 2010 to discuss market development policies and promote U.S. exports...

  10. Paradigm Statements of Educational Objectives.

    Science.gov (United States)

    Gray, Peter J.

    Five distinct format categories are used in this study to describe the form of educational objectives: clarity, range, level of abstractness, behavioralness, and observability. These form concepts are used to describe paradigm statements of three kinds of educational objectives: goals, intended learning outcomes, and behavioral evidence. Goals are…

  11. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

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

  12. COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE

    Directory of Open Access Journals (Sweden)

    Nicolae ECOBICI

    2010-09-01

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

  13. Determining Relevant Financial Statement Ratios in Department of Defense Service Component General Fund Financial Statements

    Science.gov (United States)

    2014-06-01

    users of corporate financial statements are included in Table 1. 11 Lenders Investors Managers Suppliers Customers Employees Competitors The... financial statements . For example, lenders and investors may use financial statements to achieve their profit or interest objectives by predicting...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA JOINT APPLIED PROJECT DETERMINING RELEVANT FINANCIAL STATEMENT RATIOS IN

  14. 75 FR 22577 - Proposed Privacy Policy Statement

    Science.gov (United States)

    2010-04-29

    ... request for public comment on Proposed Privacy Policy Statement. SUMMARY: The U.S. Election Assistance Commission (EAC) seeks public comment on the Proposed Privacy Policy Statement. OMB Memorandum M-99- 18.... These statements are intended to inform the public of government- wide policies and how each...

  15. Statement on Intellectual Property

    Science.gov (United States)

    American Association of University Professors, 2014

    2014-01-01

    The management of university-generated intellectual property is complex and carries significant consequences for those involved in direct negotiations (faculty inventors, companies, university administrators, attorneys, and invention-management agents) as well as those who may be affected (competing companies, the public, patients, and the wider…

  16. Effects of Self-Statements and Coping Strategies on Adaptational Outcomes of Stress.

    Science.gov (United States)

    Uhlemann, Max R.; Plater, Sharon A.

    1989-01-01

    Examined effects of self-statements and coping strategies on adaptational outcomes of stress in female subjects (N=62). Results indicated self-statements did not discriminate significantly between individuals who effectively or ineffectively handled stressful encounters. Only information-seeking coping strategy showed a trend toward a significant…

  17. 28 CFR 91.57 - Actions that normally require the preparation of an environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... of an environmental impact statement. Significant impact. For the proposed construction of a new... preparation of an environmental impact statement. 91.57 Section 91.57 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) GRANTS FOR CORRECTIONAL FACILITIES Environmental Impact Review Procedures for...

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

    Directory of Open Access Journals (Sweden)

    MIRON Vasile Cristian Ioachim

    2015-06-01

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

  19. Morning and Night People in the Family: A Preliminary Statement

    Science.gov (United States)

    Adams, Bert N.; And Others

    1978-01-01

    This paper is a preliminary statement about morning and night people. The authors collected and analyzed married student responses to open-ended questions concerning "morningness" and "nightness" as factors influencing individual, marital, and family adjustment. This issue has both theoretical and practical significance for marriage and the…

  20. Signed Statements and Delay of Gratification in Deaf Children.

    Science.gov (United States)

    Toner, Ignatius J.; Ritchie, Fiona K.

    Twenty-four deaf children (6 to 10 years old) were individually administered a task in which possession of accumulating candy rewards was made contingent upon the child stopping further accumulation. Ss, who under instruction periodically signed statements about the goodness of the reward, waited significantly longer before terminating the waiting…

  1. Statement

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

    In order to meet the requirement of the informatization construction in our country, and to expand the academic exchange channel for the authors, SPAT has acceded to Chinese Academic Journal-CD(CAJ-CD), Chinajournal net and ChinaInfo. The fee of the copyright for the authors will be paid together with the author's remuneration at same time. Those who don't want their articles to be edited into this database may declare at the moment the manuscripts submitted to us so that we can appropriately deal with them. Editorial Board of SPAT

  2. The Sarrazin effect: the presence of absurd statements in conspiracy theories makes canonical information less plausible.

    Science.gov (United States)

    Raab, Marius Hans; Auer, Nikolas; Ortlieb, Stefan A; Carbon, Claus-Christian

    2013-01-01

    Reptile prime ministers and flying Nazi saucers-extreme and sometimes off-wall conclusion are typical ingredients of conspiracy theories. While individual differences are a common research topic concerning conspiracy theories, the role of extreme statements in the process of acquiring and passing on conspiratorial stories has not been regarded in an experimental design so far. We identified six morphological components of conspiracy theories empirically. On the basis of these content categories a set of narrative elements for a 9/11 story was compiled. These elements varied systematically in terms of conspiratorial allegation, i.e., they contained official statements concerning the events of 9/11, statements alleging to a conspiracy limited in time and space as well as extreme statements indicating an all-encompassing cover-up. Using the method of narrative construction, 30 people were given a set of cards with these statements and asked to construct the course of events of 9/11 they deem most plausible. When extreme statements were present in the set, the resulting stories were more conspiratorial; the number of official statements included in the narrative dropped significantly, whereas the self-assessment of the story's plausibility did not differ between conditions. This indicates that blatant statements in a pool of information foster the synthesis of conspiracy theories on an individual level. By relating these findings to one of Germany's most successful (and controversial) non-fiction books, we refer to the real-world dangers of this effect.

  3. Position Statement On Climate Change.

    Science.gov (United States)

    2016-05-01

    The North Carolina Environmental Justice Network (NCEJN), a coalition of grassroots organizations, developed a statement to explain our environmental justice perspective on climate change to predominantly white environmental groups that seek to partner with us. NCEJN opposes strategies that reduce greenhouse emissions while maintaining or magnifying existing social, economic, and environmental injustices. Wealthy communities that consume a disproportionate share of resources avoid the most severe consequences of their consumption by displacing pollution on communities of color and low income. Therefore, the success of climate change activism depends on building an inclusive movement based on principles of racial, social and economic justice, and self-determination for all people.

  4. New statement of leave format

    CERN Multimedia

    HR Department

    2009-01-01

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

  5. 7 CFR 900.350 - General statement.

    Science.gov (United States)

    2010-01-01

    ... Determining the Qualification of Cooperative Milk Marketing Associations § 900.350 General statement. Cooperative marketing associations apply for qualification by the Secretary under the Federal milk...

  6. Financial Statement Fraud Detection using Text Mining

    Directory of Open Access Journals (Sweden)

    Rajan Gupta

    2013-01-01

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

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

    Science.gov (United States)

    2010-01-01

    ... periodic financial statements to the lender. Lenders must forward copies of the financial statements and the lender's analysis of the statements to the Agency. (a) Audited financial statements. Except as... section shall be considered an impediment to the lender requiring financial statements more......

  8. Environmental Action Statement: [Minnesota Valley National Wildlife Refuge Proposed Hunting Plan

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — According to this statement, opening Minnesota Valley NWR to hunting is found not to have significant environmental effects as determined by the Finding of No...

  9. Environmental Action Statement : [Northern Tallgrass Prairie National Wildlife Refuge Hunting Plan

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This Environmental Action Statement for the Northern Tallgrass Prairie NWR Hunting Plan states that the hunting program is not found to have significant...

  10. Environmental Action Statement : [Whittlesey Creek National Wildlife Refuge Habitat Management Plan

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This Environmental Action Statement for the Whittlesey Creek NWR Habitat Management Plan states that the plan is found not to have significant environmental effects.

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

    Science.gov (United States)

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

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

  12. 29 CFR 570.101 - Introductory statement.

    Science.gov (United States)

    2010-07-01

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

  13. 29 CFR 531.25 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Introductory statement. 531.25 Section 531.25 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations § 531.25 Introductory statement. (a...

  14. Position Statement on Active Outdoor Play

    Directory of Open Access Journals (Sweden)

    Mark S. Tremblay

    2015-06-01

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

  15. 14 CFR 313.6 - Energy statements.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Energy statements. 313.6 Section 313.6... REGULATIONS IMPLEMENTATION OF THE ENERGY POLICY AND CONSERVATION ACT § 313.6 Energy statements. (a) Each major... action taken or to be taken upon energy efficiency and conservation. The administrative law judge or...

  16. Position Statement on Active Outdoor Play.

    Science.gov (United States)

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

    2015-06-08

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

  17. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

    ... position, results of operations or changes in net assets, and, where appropriate, cash flows for the fiscal... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements...

  18. 19 CFR 10.511 - Supporting statement.

    Science.gov (United States)

    2010-04-01

    ... relevant facts. (c) Language. The supporting statement required to be submitted under paragraph (a) of this section must be completed in the English language. (d) Applicability of supporting statement. The... TREASURY ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC. United States-Singapore Free...

  19. The Role of Statements of Institutional Purpose.

    Science.gov (United States)

    Lang, Daniel W.; Lopers-Sweetman, Rosanne

    1991-01-01

    Examination of 32 college and 12 higher education system mission statements suggests they are effective in some situations but may be disadvantageous in others. Several different roles for the statements emerged: (1) goals clarification; (2) smoke screens for opportunism; (3) descriptions of status quo; (4) aspirations; and (5) marketing tools.…

  20. An Analysis of Private School Mission Statements

    Science.gov (United States)

    Boerema, Albert J.

    2006-01-01

    This article is a study of private school mission/vision statements using content analysis. Statements from private schools in British Columbia, Canada, that provided instruction to Grade 12 students were analyzed to explore the diversity that lies within the private school sector. The concepts that emerged from the analysis were grouped into five…

  1. 17 CFR 230.252 - Offering statement.

    Science.gov (United States)

    2010-04-01

    ..., language and pagination. The requirements for offering statements are the same as those specified in § 230... Officer, a majority of the members of its board of directors or other governing body, and each selling... that contains the following language: This offering statement shall become qualified on the...

  2. The 7 Aarhus Statements on Climate Change

    DEFF Research Database (Denmark)

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

    2009-01-01

    . The statements were also communicated to the Danish Government as well as to the press. This article is the product of the collective subsequent work of the seven theme responsibles and is a presentation of each theme statement in detail, emphasizing the current state of knowledge and how it may be used...

  3. 75 FR 8988 - Environmental Impact Statements; Availability

    Science.gov (United States)

    2010-02-26

    ... Environmental Impact Statements; Availability AGENCY: National Park Service. ACTION: Notice of availability for the Record of Decision on the Final Environmental Impact Statement, disposition of Bureau of Mines... 102(2)(C) of the National Environmental Policy Act of 1969 (42 U.S.C. 4332(C)), the National Park...

  4. 76 FR 21345 - Environmental Impacts Statements;

    Science.gov (United States)

    2011-04-15

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 04/04/2011 Through 04/08/2011 Pursuant to 40 CFR 1506.9. Notice In...

  5. 78 FR 48672 - Environmental Impacts Statements;

    Science.gov (United States)

    2013-08-09

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 07/29/2013 Through 08/02/2013 Pursuant to 40 CFR 1506.9. Notice Section...

  6. 27 CFR 7.52 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Mandatory statements. 7.52 Section 7.52 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT....52 Mandatory statements. (a) Responsible advertiser. The advertisement shall state the name...

  7. 27 CFR 5.63 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

    ....” (2) Optional statement. In addition, the advertisement may also state the alcohol content in degrees... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Mandatory statements. 5.63 Section 5.63 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  8. 27 CFR 4.62 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Mandatory statements. 4.62 Section 4.62 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... statements. (a) Responsible advertiser. The advertisement shall state the name and address of the...

  9. 27 CFR 7.54 - Prohibited statements.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Prohibited statements. 7.54 Section 7.54 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... § 7.54 Prohibited statements. (a) General prohibition. An advertisement of malt beverages must...

  10. 78 FR 57447 - Environmental Impact Statement for the ACEforward

    Science.gov (United States)

    2013-09-18

    ... TRANSPORTATION Federal Railroad Administration Environmental Impact Statement for the ACEforward Program From.... Department of Transportation (DOT). ACTION: Notice of intent to prepare an Environmental Impact Statement... Joaquin Regional Rail Commission (SJRRC) will jointly prepare an Environmental Impact Statement (EIS) and...

  11. Evaluating the Credibility of Statements Given by Persons with Intellectual Disability

    Directory of Open Access Journals (Sweden)

    Antonio L. Manzanero

    2015-01-01

    Full Text Available The objective of this study was to analyze the features that distinguish statements given by actual and simulated victims with mild to moderate intellectual disability, using the credibility analysis procedure known as Reality Monitoring (RM. Two evaluators trained in credibility analysis procedures using content criteria evaluated 13 true statements and 16 false statements. The results obtained show that there is little difference between the two types of statements when analyzed on the basis of content criteria using the RM procedure. The only criteria that proved to be significant for discriminating between the two types of statements were the amount of details and the length of spontaneous statements obtained through free recall. None of the phenomenological characteristics studied turned out to be significant for discriminating between actual and simulated victims. Graphic representation using high-dimensional visualization (HDV with all criteria taken into consideration shows that the two types of statements are quite heterogeneous. Cluster analysis can group cases with a 68.75% chance of accuracy.

  12. Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

    Science.gov (United States)

    Conner, Brian

    2016-03-01

    A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

  13. The functional asymmetry of negative and positive self-statements.

    Science.gov (United States)

    Safran, J D

    1982-09-01

    Subjects were divided into high and low negative self-statement and high and low positive-self-statement groups on the basis of the assertiveness self-statement test (Schwartz & Gottman, 1976). High negative self-statement subjects reported more anxiety during assertion role plays than did low negative self-statement subjects and were rated by judges as exhibiting more non-verbal anxiety and performing less assertively than low negative self-statement subjects. Judges rated high positive self-statement subjects as more irritable and brusque than low positive self-statement subjects. Theoretical implications are discussed.

  14. Protocol for an open-label, single-arm trial of HIV pre-exposure prophylaxis (PrEP) among people at high risk of HIV infection: the NSW Demonstration Project PRELUDE

    Science.gov (United States)

    Vaccher, S; Grulich, A; McAllister, J; Templeton, D J; Bloch, M; McNulty, A; Holden, J; Poynten, I M; Prestage, G; Zablotska, I

    2016-01-01

    Introduction Despite a number of HIV prevention strategies, the number of new HIV infections remains high. In Australia, over three-quarters of new HIV diagnoses are in gay and bisexual men (GBM). Pre-exposure prophylaxis (PrEP) has been shown to be effective at preventing new HIV infections in several randomised trials. The PRELUDE study aims to evaluate the implementation of PrEP in healthcare settings in New South Wales (NSW), Australia, among a sample of high-risk adults. Methods and analysis PRELUDE is an ongoing open-label, single-arm demonstration project, conducted in public and private clinics across NSW, Australia. Enrolment began in November 2014. The study is designed for 300 high-risk participants—mainly GBM and heterosexual women. Participants receive daily oral PrEP, composed of emtricitabine (FTC) and tenofovir disoproxil fumarate (TDF), for up to 2.5 years. Quarterly study visits include testing for HIV and sexually transmitted infections (STIs), assessment of ongoing eligibility and side effects, and self-reported adherence. Following each study visit, online behavioural surveys are administered to collect information on medication adherence, risk behaviours and attitudes. Blood samples will be collected in a subset of patients 1, 6 and 12 months after PrEP initiation to measure FTC/TDF concentrations. Analyses using longitudinal regression models will focus on feasibility, adherence, safety, tolerability and effects of PrEP on behaviour. This study will inform PrEP policy and guide the implementation of PrEP in Australia in people at high risk of HIV. Ethics and dissemination The study will be conducted in accordance with the Declaration of Helsinki. All patients will provide written informed consent prior to participation in the study. Publications relating to each of the primary end points will be gradually released after 12 months of follow-up is complete. Trial registration number NCT02206555; Pre-results. PMID:27324719

  15. 概念隐喻视角解读苏轼《水调歌头·明月几时有》%Interpretation of Su Shi’ sPrelude to Water Melody in Perspective of Conceptual Metaphors

    Institute of Scientific and Technical Information of China (English)

    陈志鹏

    2014-01-01

    In the theory of conceptual metaphor, metaphor is a single mapping which belongs to two different categories or semantic domains. The projection between the source domain and the target domain change the semiotic surface of language into an abstract depth. Su Shi’ s classical work Prelude to Water Melody has been praised as a famous ode to the moon, and countless people have been touched by the sincere emotion of homesickness and the yearning for friendship. In addition, this prelude is full of Su Shi’s thoughts about life and the world. The theory of conceptual metaphor can restore the original connotation of Su Shi’ s poem.%概念隐喻理论认为,隐喻是分属两个不同范畴或语义域之间的单项映射,通过源域与目标域之间的投射,完成语符表层到抽象实质的深层次转化。苏轼的《水调歌头·明月几时有》历来被称赞为咏月佳作,无数人为其思乡怀人的真挚情感所动容。除此之外,该篇字里行间也饱含苏轼对人生、世界等的哲思,概念隐喻理论将全面还原苏轼创作的原貌。

  16. Disclosure-Derived Financial Statement Adjustments in Equity Valuation

    OpenAIRE

    George Batta; Ananda Ganguly; Joshua George Rosett

    2014-01-01

    In this paper, we assess the equity value relevance of disclosure-derived financial statement adjustments. In price levels and returns tests, we find that reported financial numbers have relatively superior explanatory power over adjusted numbers. Only when adjustments are included along with reported numbers in pricing regressions do adjustments retain significant explanatory power. Our results suggest that for summary valuation inputs like operating profitability, assets, and liabilities, a...

  17. Physiological and subjective effects of traffic noise: the role of negative self-statements.

    Science.gov (United States)

    Vera, M N; Vila, J; Godoy, J F

    1992-05-01

    This study assesses physiological and subjective effects of traffic noise and the mediator role that negative self-statements play. 84 female students underwent a Physiological Reaction Test to two 15 min presentations of high intensity traffic noise (85-95 dB) under two Noise conditions--with and without negative self-statements. Half of the subjects were given specific instructions to increase the credibility of the self-statements. Dependent variables were frontal EMG, electrodermal variables (conductance level and number of responses) and subjective tension. Traffic noise provoked subjective tension and physiological responses. Only the number of electrodermal responses habituated between noise presentations, the rest of the physiological variables did not habituate. Negative self-statements had the greatest effect on frontal EMG. In fact, only the noise with negative self-statements condition produced a significant EMG increase in the first part of the Test. Instructions increased subjective tension and also increased the effect of the self-statements on the electrodermal variables. The implications of these results for psychosomatic problems and the importance of negative self-statements are discussed.

  18. Contractibility of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption

    OpenAIRE

    Shivakumar, L; Ball, R.; Li, X

    2015-01-01

    We outline several properties of IFRS that potentially affect the contractibility or the transparency of financial statement information, and hence the use of that information in debt contracts. Those properties include the increased choice among accounting rules IFRS gives to managers, enhanced rule-making uncertainty, and increased emphasis on fair value accounting. Consistent with reduced contractibility of IFRS financial statement information, we find a significant reduction in accounting...

  19. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available

    The latest technologies are used not only in business, considered the most dynamic field of activity, but also in Governmental strategies of interaction with the civil society and  the business environment. The governmental functional and technological requirements created new concepts and approaches of electronic business (G2G, G2B, and G2C. In Romania, the Ministry of Communications and Information Technology was the trend setter. It developed a large number of proofs of concept and pilot projects covering a wide area of services that needed to evolve electronically. Together with the Ministry of Public Finance, it defined the requirements and specifications for DECWEB, the programme that allows companies to submit their fiscal statements via Internet.

    DECWEB system is a keystone programme for the Ministry of Public Finance on its way towards moving administration and services for society to information age. Highly awarded, the first DECWEB initiative was a successful proof of concept and it needed to be upgraded to a new professional version with extended functionalities, higher flexibility and advanced security mechanisms. This paper describes the DECWEB project and how technology and professional services enhanced Governmental activities, why the project was such a success and how it will evolve.

  20. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available The latest technologies are used not only in business, considered the most dynamic field of activity, but also in Governmental strategies of interaction with the civil society and  the business environment. The governmental functional and technological requirements created new concepts and approaches of electronic business (G2G, G2B, and G2C. In Romania, the Ministry of Communications and Information Technology was the trend setter. It developed a large number of proofs of concept and pilot projects covering a wide area of services that needed to evolve electronically. Together with the Ministry of Public Finance, it defined the requirements and specifications for DECWEB, the programme that allows companies to submit their fiscal statements via Internet. DECWEB system is a keystone programme for the Ministry of Public Finance on its way towards moving administration and services for society to information age. Highly awarded, the first DECWEB initiative was a successful proof of concept and it needed to be upgraded to a new professional version with extended functionalities, higher flexibility and advanced security mechanisms. This paper describes the DECWEB project and how technology and professional services enhanced Governmental activities, why the project was such a success and how it will evolve.

  1. [The reporting of observational studies: analysis using the STROBE statement].

    Science.gov (United States)

    Galera Llorca, Jordi; Lahoz Grillo, Raquel; Roig Loscertales, Francesc

    2011-12-01

    Deficiencies detected in biomedical studies publication different Guidelines to improve. The objective of the study is to assess the communication of observational studies of Cardiovascular and Metabolism therapeutic area (CVM) published in 6 Spanish journals in 2009 using the STROBE statement. Cross-sectional analysis of articles related to CVM therapeutic area, published during 2009 in 6 Spanish journals applying the 34 items of the STROBE statement. Descriptive analysis of the results for qualitative variables was performed using a frequency analysis. Quantitative variables were analyzed by sample estimates and dispersion. A comparative analysis of journals was performed using ANOVA with a statistical significance of pGaceta Sanitaria and a minimum of 19 (DE±2.8) in Hipertensión. Evaluated papers comply with slightly more than a half items (58%) of the STROBE recommendations. The Methods and Results sections showed more deficiencies.

  2. Assessing Risk with GASB Statement No. 3.

    Science.gov (United States)

    Wood, Venita M.; Scott, Bob

    1987-01-01

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

  3. Briefing statement : Waubay Wetland Management District

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This briefing statement details the Waubay National Wildlife Refuge, staff, funding, history, refuges facts and maps, general management, public use and depredation...

  4. Corporate Statements in the Facilities Industry

    DEFF Research Database (Denmark)

    Holzweber, Markus

    In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements...... that will increase their competitiveness. This article is concerned with the review of the principles of strategic statements and capability coherence. The purpose is to test if there is a relationship between strategic statements and its underlying capability coherence toward profitability. A sample of 27 strategic...... statements from FM organizations was selected and linked to financial data. The article reveals that the FM services industry would benefit from the concept of capability coherence. Findings showed that FM organizations showing higher scores of capability coherence have higher profitability scores....

  5. An Official American Thoracic Society Research Statement

    DEFF Research Database (Denmark)

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

    2015-01-01

    : In this research statement from the American Thoracic Society, a multidisciplinary group of clinicians, researchers, and patient advocates reviewed available evidence for pulmonary nodule evaluation, characterized six focus areas to direct future research efforts, and identified fundamental gaps in knowledge...

  6. Position Statement on Active Outdoor Play

    National Research Council Canada - National Science Library

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

    2015-01-01

    .... The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play...

  7. 33 CFR 385.7 - Concurrency statements.

    Science.gov (United States)

    2010-07-01

    ... DEFENSE PROGRAMMATIC REGULATIONS FOR THE COMPREHENSIVE EVERGLADES RESTORATION PLAN General Provisions § 385.7 Concurrency statements. The administrative record of the programmatic regulations in this part..., Jacksonville District, 701 San Marco Blvd., Jacksonville, Florida 32207, or by accessing the...

  8. Financial Statement Analysis for Nonprofit Organizations

    OpenAIRE

    Travaglini,Claudio

    2007-01-01

    A financial statement analysis framework for nonprofit organizations is proposed, based on Nonprofit Commission of Certified Public Accountants Association (Commissione Aziende Nonprofit Ordine Nazionale Dottori Commercialisti) for Italian Nonprofits.

  9. 40 CFR 1502.9 - Draft, final, and supplemental statements.

    Science.gov (United States)

    2010-07-01

    ... statements. 1502.9 Section 1502.9 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY ENVIRONMENTAL IMPACT STATEMENT § 1502.9 Draft, final, and supplemental statements. Except for proposals for legislation as provided in § 1506.8 environmental impact statements shall be prepared in two stages and may...

  10. Back to Basics: Teaching the Statement of Cash Flows

    Science.gov (United States)

    Cecil, H. Wayne; King, Teresa T.; Andrews, Christine P.

    2011-01-01

    A conceptual foundation for the Statement of Cash Flows based on the ten elements of financial statements provides students with a deep understanding of core accounting concepts. Traditional methods of teaching the statement of cash flows tend to focus on statement preparation rules, masking the effect of business events on the change in cash.…

  11. 18 CFR 706.410 - Confidentiality of statements.

    Science.gov (United States)

    2010-04-01

    ... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.410 Confidentiality of statements. Each statement of employment and financial interests, and each supplementary... decision of the Director for good cause shown: Provided, That information from a statement or...

  12. 20 CFR 404.632 - Statements filed with a hospital.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Statements filed with a hospital. 404.632... § 404.632 Statements filed with a hospital. A statement (generally a hospital admission form) filed with a hospital may serve as a written statement under § 404.630 if the requirements of this section are...

  13. 12 CFR 263.105 - Statement of net worth.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Statement of net worth. 263.105 Section 263.105... Statement of net worth. (a) General rule. A statement of net worth shall be filed with the application for an award of fees. The statement shall reflect the net worth of the applicant and all affiliates...

  14. 21 CFR 201.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  15. 21 CFR 801.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  16. 46 CFR 504.7 - Environmental impact statements.

    Science.gov (United States)

    2010-10-01

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

  17. 22 CFR 216.7 - Environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  18. 32 CFR 651.23 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  19. Culture and Corporate Governance Statement Disclosure

    OpenAIRE

    Theo Christopher; Salleh Hassan

    2005-01-01

    This study examines the influence of culture on Corporate Governance Statement disclosure in the annual reports of the major airline companies in Malaysia and Australia. The cultural research of Hofstede (1980) and the accounting value dimensions of Gray (1988) imply that Malaysian Airlines, from a large power distance country, will disclose less Corporate Governance Statement information in their annual report than Qantas Airlines, from a small power distance country. The results obtained fr...

  20. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

    OpenAIRE

    Attila Tamas Szora; Iulian Bogdan Dobra

    2010-01-01

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

  1. LEGAL-EASE:Analyzing Chinese Financial Statements

    Institute of Scientific and Technical Information of China (English)

    EDWARD; MA

    2008-01-01

    In this article,we will focus on under- standing and analyzing the typical accounts of Chinese financial statements,including the balance sheet and income statement. Accounts are generally incorrectly prepared. This can be due to several factors,incom- petence,as well as more serious cases of deliberate attempts to deceive.Regardless, accounts can be understood and errors or specific acts of misrepresentation uncovered. We will conduct some simple analysis to demonstrate how these can be spotted.

  2. American-sign-language statements and delay of gratification in hearing-impaired and nonhandicapped children.

    Science.gov (United States)

    Toner, I J; Ritchie, F K

    1984-04-01

    Hearing-impaired children were individually administered a task in which possession of accumulating candy rewards was made contingent upon the child's decision to stop any further accumulation of the candy. Hearing-impaired children, who under instruction periodically made American Sign Language (ASL) statements about the goodness of the reward, waited significantly longer before terminating the waiting period than did hearing-impaired children instructed to sign statements about the act of waiting and somewhat longer than did hearing-impaired children instructed to sign a neutral statement. Since the pattern of delay was unlike that reported in earlier investigations when nonhandicapped children verbalized similar statements and since variation in mode of communication did not influence delay in nonhandicapped children in the present investigation, the results were interpreted in terms of differences in cognitive controlling mechanisms between nonhandicapped and hearing-impaired children.

  3. The Cape Town Statement on Geoethics

    Science.gov (United States)

    Di Capua, Giuseppe; Peppoloni, Silvia; Bobrowsky, Peter

    2017-04-01

    The interest of geoscientists in (geo)ethical aspects of geoscience knowledge, education, research and practice is rising and today geoethics has a significant visibility. This prominence is the result of hard work done in the last 4 years by the IAPG - International Association for Promoting Geoethics (http://www.geoethics.org), a not-for-profit, multidisciplinary, scientific network (with more than 1350 members in 107 countries) established for widening the discussion and creating awareness about problems of ethics applied to the geosciences. IAPG has produced a strong conceptual substratum on which to base the future development of geoethics, by clarifying the meaning of the word Geoethics, formalizing its definition, and identifying a framework of reference values on which the geoscience community can base more effective codes of conduct. IAPG members have published numerous books and articles in peer reviewed international journals, and organized scientific sessions to bring geoethics at the most important geoscience conferences. Geoethical issues have been included in the European project ENVRI-Plus, dedicated to the environmental and solid Earth research infrastructures. Moreover, the most prestigious geoscience organizations around the world now recognize geoethics as an important issue that warrants attention. This success was confirmed by the high quality of contents and the large participation of scientists in the 6 technical sessions and single panel session on geoethics organized by IAPG at the 35th IGC - International Geological Congress, held in 2016 in Cape Town (South Africa), with the cooperative work of different geoscience organizations (IUGS-TGGP - Task Group on Global Geoscience Professionalism; GSL - Geological Society of London; EFG - European Federation of Geologists; EGS - EuroGeoSurveys; AGI - American Geosciences Institute; AGU - American Geophysical Union, and AAWG - African Association of Women in Geosciences). IAPG considers the 35th

  4. Attributes of Truthful Versus Deceitful Statements in the Evaluation of Accused Child Molesters

    Directory of Open Access Journals (Sweden)

    Shawn Johnston

    2014-08-01

    Full Text Available The ability to detect deception, in everyday social interactions and psychological evaluations, can literally mean the difference between life and death. Beyond physiological and nonverbal techniques for detecting deception, research has focused on criteria designed to evaluate the content of verbal statements to distinguish between true or actually experienced events versus internally manufactured or fabricated events. Criteria from two techniques that have received empirical support, criteria-based content analysis and reality monitoring, were used to create an 11-item Deception Detection Checklist (DDCL. In this study, 130 college undergraduates used the DDCL to rate the exculpatory statements of two accused child molesters: one truthful, the other untruthful. The 11 items composing the DDCL, as well as a measure of perceived truthfulness, were all scored on 7-point Likert-type scales. Nine of the 11 items on the DDCL significantly differentiated between the true and untrue statements in the predicted direction. Overall scores on the DDCL indicated that the false statement was rated as significantly more deceptive than the true statement. The DDCL possessed good reliability, and a series of factor analyses provided strong support for the construct validity of the measure. The 7 psychometrically strongest items from the DDCL included variables assessing the extent to which statements included clarity of detail, spatial details, temporal details, and contextual details, as well as the relevance, reconstructability, and realism of the statement. These results indicate that subjects were able to use this measure to reliably differentiate between true and false statements made by accused child molesters.

  5. The Effect of Attitude and Statement Favorability Upon the Judgment of Attitude Statements

    Science.gov (United States)

    Corenblum, B.; Corfield, Vera K.

    1976-01-01

    Male and female introductory psychology students (N=96) who held extreme attitudes toward legalized abortion judged the favorability of attitude statements on that issue. Judgments of the statements were shown to be largely inconsistent with predictions from social judgment theory and adaptation-level theory, but consistent with accentuation…

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

    Science.gov (United States)

    2010-01-01

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

  7. The Sarrazin effect: the presence of absurd statements in conspiracy theories makes canonical information less plausible

    Directory of Open Access Journals (Sweden)

    Marius Hans Raab

    2013-07-01

    Full Text Available Reptile prime ministers and flying Nazi saucers—extreme and sometimes off-wall conclusion are common ingredients of conspiracy theories. While individual differences are a common research topic concerning conspiracy theories, the role of extreme statements in the process of acquiring and passing on conspiratorial stories has not been regarded in an experimental design so far. We identified six morphological components of conspiracy theories empirically. On the basis of these content categories a set of narrative elements for a 9/11 story was compiled. These elements varied systematically in terms of conspiratorial allegation, i.e., they contained official statements concerning the events of 9/11, statements alleging to a conspiracy limited in time and space as well as extreme statements indicating an all-encompassing cover-up. Using the method of narrative construction, 30 people were given a set of cards with these statements and asked to construct the course of events of 9/11 they deem most plausible. When extreme statements were present in the set, the resulting stories were more conspiratorial; the number of official statements included in the narrative dropped significantly, whereas the self-assessment of the story’s plausibility did not differ between conditions. This indicates that blatant statements in a pool of information foster the synthesis of conspiracy theories on an individual level. By relating these findings to one of Germany’s most successful (and controversial non-fiction books, we refer to the real-world dangers of this effect.

  8. India (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented at the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, India's population increased by 24.8% between the 1961 and 1971 censuses and by 25% between the 1971 and 1981 censuses. The population was 685.2 million in 1981 and is projected to increase to 996.0 million in 2001. The growth rate is expected to decline to 2% during 1981-91 and to 1.6% from 1991-2001. Life expectancy at birth in 1980 was estimated at 54.1 for males and 54.7 for females. The national health policy envisages health as a vital component of overall integrated socioeconomic development but emphasizes the need to ensure adequate nutrition, safe drinking water and improved sanitation. The family welfare program is voluntary and involves intensive efforts to create awareness of population through multimedia and interpersonal channels and to provide a wide choice of contraceptives for eligible couples. Emphasis has been placed on increasing female literacy and on population education for youth. The goal is a net reproduction rate of 1 by the year 2000. Currently 40 million of the 126 million reproductive aged couples use an effective method of birth control. Sterilization continues to be an important method, but emphasis on spacing methods began at the outset of the 6th 5-year plan in 1980 and will continue during the 7th 5-year plan. Adequate training will be provided for rural health workers as part of the strategy to lower birth rates. The urban family welfare infrastructure will be strengthened to cover low-income population groups, and the mass media infrastructure is being restructured and strengthened. Efforts are underway to encourage participation in family planning by voluntary organizations. The medical education curriculum is undergoing revision to introduce formal family planning training. It is expected that the combined impact of improvement in social and economic living conditions and the national program

  9. Has Financial Statement Information become Less Relevant?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Damkier, Jesper

    as the total market-adjusted return that could be earned from investment strategies based on foreknowledge of financial statement information. It answers the question: Are investments based on financial statement information able to capture progressively less information in security returns over time......? The sample is based on non-financial companies listed on the Copenhagen Stock Exchange in the period 1984-2002. Our analyses show that all the applied accounting measures are value-relevant as investment strategies based on the information earn positive market-adjusted returns in our sample period....... The results provide some indication of a decline in the value-relevance of earnings information in the 1984-2001 period, and mixed, but not statistically reliable, evidence for accounting measures where book value information and asset values are also extracted from financial statements. The results seem...

  10. Consensus statement on genetic research in dementia

    DEFF Research Database (Denmark)

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

    2008-01-01

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

  11. Has Financial Statement Information become Less Relevant?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Damkier, Jesper

    as the total market-adjusted return that could be earned from investment strategies based on foreknowledge of financial statement information. It answers the question: Are investments based on financial statement information able to capture progressively less information in security returns over time......? The sample is based on non-financial companies listed on the Copenhagen Stock Exchange in the period 1984-2002. Our analyses show that all the applied accounting measures are value-relevant as investment strategies based on the information earn positive market-adjusted returns in our sample period....... The results provide some indication of a decline in the value-relevance of earnings information in the 1984-2001 period, and mixed, but not statistically reliable, evidence for accounting measures where book value information and asset values are also extracted from financial statements. The results seem...

  12. Final environmental statement for the geothermal leasing program

    Energy Technology Data Exchange (ETDEWEB)

    1973-12-31

    This second of the four volumes of the Geothermal Leasing Program final impact statement contains the individual environmental statements for the leasing of federally owned geothermal resources for development in three specific areas: Clear Lake-Geysers; Mono Lake-Long Valley; and Imperial Valley, all in California. It also includes a summary of the written comments received and departmental responses relative to the Draft Environmental Impact Statement issued in 1971; comments and responses on the Draft Environmental Impact Statement; consultation and coordination in the development of the proposal and in the preparation of the Draft Environmental Statement; and coordination in the review of the Draft Environmental Statement.

  13. Malaysia (country/area statements).

    Science.gov (United States)

    1985-09-01

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

  14. Jean-Jacques Rousseau on Adult Education and Revolution. Paradigma of Radical, Pedagogical Thought. 2nd Revised Edition.

    Science.gov (United States)

    Dame, Frederick William

    This book explores Jean-Jacques Rousseau's educational philosophy, as expressed in his key works, and applies that philosophy to adult education and revolution. The titles and topics of the book's seven chapters are as follows: (1) "L'Invitation: Raison d'Etre" (prelude, statement, significance, the process, assumptions and limitations);…

  15. Jean-Jacques Rousseau on Adult Education and Revolution. Paradigma of Radical, Pedagogical Thought. 2nd Revised Edition.

    Science.gov (United States)

    Dame, Frederick William

    This book explores Jean-Jacques Rousseau's educational philosophy, as expressed in his key works, and applies that philosophy to adult education and revolution. The titles and topics of the book's seven chapters are as follows: (1) "L'Invitation: Raison d'Etre" (prelude, statement, significance, the process, assumptions and limitations);…

  16. Jean-Jacques Rousseau on Adult Education and Revolution. Paradigma of Radical, Pedagogical Thought. 2nd Revised Edition.

    Science.gov (United States)

    Dame, Frederick William

    This book explores Jean-Jacques Rousseau's educational philosophy, as expressed in his key works, and applies that philosophy to adult education and revolution. The titles and topics of the book's seven chapters are as follows: (1) "L'Invitation: Raison d'Etre" (prelude, statement, significance, the process, assumptions and limitations); (2) "Le…

  17. The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia

    Directory of Open Access Journals (Sweden)

    Karen Wong

    2015-09-01

    Full Text Available The IASB/FASB exposure draft ED 2013 on lease accounting, if introduced as a standard, will fundamentally change the way that leases are accounted for and reported in financial statements. This paper seeks to provide information on the proposed new lease accounting rules and to illustrate their impact on financial statements and financial ratios of leading Australian companies. The study follows the method of constructive capitalisation developed by Imhoff et al. (1991 to demonstrate the potential impact of the new rules on financial ratios and financial statements. The results show that financial statements will change significantly when all lease assets and liabilities are capitalised. The study finds that lease capitalisation will have a material impact on the reported numbers in the balance sheet and income statement and result in significant changes to return and leverage ratios. A comparison between positive and negative income subgroups also shows significant changes in the financial ratios of both these subgroups. This is the first Australian study that serves to provide computations of the effects on financial reporting changes in lease accounting standard. The results have practical implications for corporate managers and accounting practitioners in planning and formulating strategies to lessen the impact of this important change in lease accounting.

  18. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  19. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  20. Resource Contingency Program : Draft Environmental Impact Statement.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1995-02-01

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

  1. The utility of Pro Forma Income Statements.

    Science.gov (United States)

    Reiboldt, Max; Reiboldt, John

    2002-01-01

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

  2. Corporate Statements in the Facilities Industry

    DEFF Research Database (Denmark)

    Holzweber, Markus

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

  3. A Comparative Study of Two English Versions Of Su Shi's "Prelude to Water Melody"%关于苏轼《水调歌头》英译译文的对比研究

    Institute of Scientific and Technical Information of China (English)

    廖玲

    2002-01-01

    本文通过比较的方法,讨论了中国古诗原诗与英文译诗之间语音形式统一的问题.本文分析与比较了苏轼的两篇译文:一篇为John A.Turner的自由体译文.另一篇为许渊冲的韵诗体译文.通过比较分析,许译能从语音形式上再现原作艺术风格.%This research paper attempts to find the answer to the question of how an English version of Chinese Classical poem embodiesthe style of the orginal poetic work by using proper phonetic forms. The paper gives the answer by comparing two English versions of Su Shi's "Prelude to Water Melody"from phonetic aspect,one by John. A. Tumer,which is the representation of the free verse,the other by Xu Yuanzhong,which is the representation of rhyme verse. From the comparative study,Xu's version could reappear the style and artistic concepton in phonetic form.

  4. The Comparison Between Xi Linchun's Prelude to Water Melody and Li Qingzhao's Wu Lingchun%李清照《武陵春》与西林春《水调歌头》之比较

    Institute of Scientific and Technical Information of China (English)

    佘军; 马婧伟

    2014-01-01

    李清照的《武陵春》与西林春的《水调歌头》都是对亡夫以及过往岁月的怀念之作。二词相似性的主题是二人相似性命运的反映,她们都经历过婚姻的美满与破灭、山河沦落的动荡、独自生活的艰难。特别是“婚姻”的不幸对二位词人的人生、诗词创作具有重要的影响。%The content of Li Qingzhao's Wu Lingchun and Xi Linchun's Prelude to Water Melody were the same:missing late husband and the past years.The similar theme of the two Song Poems reflected their similar fate.They both had been in a happy marriage and burst.They experienced the social turbulence and the hardship of living alone.Unfortunate marriage life had important influence on their poetry creation.

  5. Debussy Piano Prelude La Terrasse des audiences du clair de lune of Music Analysis%德彪西钢琴前奏曲《月色满庭台》的音乐分析

    Institute of Scientific and Technical Information of China (English)

    刘翠翠

    2012-01-01

    "24 Piano Prelude" is the most representative of Debussy's impressionistic style and creative works, is the essence of musical impressionism. Based on the Piano Prelude "La Terrasse des audiences du clair de lune" theme motive, form structure, harmony and mode adjusting and other aspects of research, and strive to Debussy Analysis of the salient features of creative techniques, and revealed the formation of these features of their the importance of the unique musical style.%《24首钢琴前奏曲》是德彪西最具代表性和创造性的印象主义风格的作品,是印象主义音乐的精华。本文通过对钢琴前奏曲《月色满庭台》的主题动机、曲式、和声以及调式调性等方面的研究,力求探析德彪西创作技法的显著特征,并揭示出这些特征对其形成独特音乐风格的重要意义。

  6. The Consequences of “Options” in the Directive 2013/34/Eu of the European Parliament and of the Council on the Financial Statements

    Directory of Open Access Journals (Sweden)

    Eva Hýblová

    2017-01-01

    Full Text Available Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.

  7. Positive self-statements: power for some, peril for others.

    Science.gov (United States)

    Wood, Joanne V; Perunovic, W Q Elaine; Lee, John W

    2009-07-01

    Positive self-statements are widely believed to boost mood and self-esteem, yet their effectiveness has not been demonstrated. We examined the contrary prediction that positive self-statements can be ineffective or even harmful. A survey study confirmed that people often use positive self-statements and believe them to be effective. Two experiments showed that among participants with low self-esteem, those who repeated a positive self-statement ("I'm a lovable person") or who focused on how that statement was true felt worse than those who did not repeat the statement or who focused on how it was both true and not true. Among participants with high self-esteem, those who repeated the statement or focused on how it was true felt better than those who did not, but to a limited degree. Repeating positive self-statements may benefit certain people, but backfire for the very people who "need" them the most.

  8. 32 CFR 1636.10 - Statement of reasons for denial.

    Science.gov (United States)

    2010-07-01

    ... CLASSIFICATION OF CONSCIENTIOUS OBJECTORS § 1636.10 Statement of reasons for denial. (a) Denial of a conscientious objector claim by a board must be accompanied by a statement specifying the reason(s) for...

  9. 77 FR 46790 - Environmental Impact Statement: Dane County, WI

    Science.gov (United States)

    2012-08-06

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Dane County, WI AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Notice of Intent to Prepare an Environmental Impact Statement. SUMMARY:...

  10. 76 FR 49526 - Environmental Impact Statement; Saint Louis County, MN

    Science.gov (United States)

    2011-08-10

    ... Federal Highway Administration Environmental Impact Statement; Saint Louis County, MN AGENCY: Federal... advise the public that an Environmental Impact Statement (EIS) will be prepared to respond to the terms... INFORMATION CONTACT: Philip Forst, Environmental Specialist, Federal Highway Administration, 380 Jackson...

  11. 78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA

    Science.gov (United States)

    2013-08-01

    ... Federal Highway Administration Environmental Impact Statement; Calcasieu Parish, LA AGENCY: Federal... is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be... the potential for impacts and issues associated with various socioeconomic and environmental resources...

  12. 75 FR 52804 - Environmental Impact Statement: Stanislaus County, CA

    Science.gov (United States)

    2010-08-27

    ... Federal Highway Administration Environmental Impact Statement: Stanislaus County, CA AGENCY: Federal... Environmental Impact Statement (EIS) will be prepared for a proposed highway project in Stanislaus County... subsequent environmental documentation for project-specific impacts. Letters describing the proposed action...

  13. Resonating Statements: Discursive acts in IT projects

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

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

  14. 12 CFR 611.515 - Information statement.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Information statement. 611.515 Section 611.515 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ORGANIZATION Transfer of Authorities... letters and boldface type, that: THE FARM CREDIT ADMINISTRATION HAS NEITHER APPROVED NOR PASSED UPON...

  15. 78 FR 42893 - Statement on Regulatory Burden

    Science.gov (United States)

    2013-07-18

    ... serve the credit needs of its customers, i.e., America's farmers, ranchers, aquatic producers and... CREDIT ADMINISTRATION 12 CFR Chapter VI RIN 3052-AC88 Statement on Regulatory Burden AGENCY: Farm Credit Administration. ACTION: Notice of intent; request for comment. SUMMARY: The Farm Credit Administration (FCA,...

  16. 12 CFR 327.2 - Certified statements.

    Science.gov (United States)

    2010-01-01

    ... the FDIC's e-business Web site FDICconnect a quarterly certified statement invoice each assessment... of the Assessments Section. (4) Each assessment period, the FDIC will provide courtesy e-mail... available and may be accessed on FDICconnect. E-mail notification will be sent to all individuals with...

  17. Academic Program Statement of Sangamon State University.

    Science.gov (United States)

    Sangamon State Univ., Springfield, IL.

    The Statement is divided into four parts. The first part discusses the goals and organization of Sangamon State University. The institution will open in the Fall of 1970 as an upper division and graduate institution with emphasis on the liberal arts and the general area of public affairs, government, and related professions. It will operate on a…

  18. 29 CFR 511.8 - Prehearing statements.

    Science.gov (United States)

    2010-07-01

    ... PROCEDURE FOR AMERICAN SAMOA § 511.8 Prehearing statements. (a) Every employer, employee, trade association, trade union, or group of employers, employees, associations, or unions in the industry as defined, or in... section 6(c) of the Administrative Procedure Act, the industry committee shall, after considering...

  19. Intellectual Capital Statements -When Rhetoric meets Logic

    DEFF Research Database (Denmark)

    Krag, Lotte

    This article discusses the transversal lines between science and rhetoric and how it is possible to create reliable accounting statements by using rhetoric and not only traditional logic arguments. The underlying assumption in accounting - namely that it is possible to describe a firm completely ...... rhetoric and thus should be analyzed accordingly instead of being compared with traditional accounting. Finally, the case of Byggeplandata is used as an illustration of how rhetoric is applied in an intellectual capital statement.......This article discusses the transversal lines between science and rhetoric and how it is possible to create reliable accounting statements by using rhetoric and not only traditional logic arguments. The underlying assumption in accounting - namely that it is possible to describe a firm completely...... through numbers - is not sufficient. To give a nuanced description of a firm it is necessary to supplement the traditional accounting statement with descriptions based on other means than just numbers. The article describes the differences in ways of seeing the world through the rhetorical concepts...

  20. 37 CFR 2.33 - Verified statement.

    Science.gov (United States)

    2010-07-01

    ... behalf of the applicant under § 2.193(e)(1). (b)(1) In an application under section 1(a) of the Act, the... likely, when applied to the goods or services of the other person, to cause confusion or mistake, or to... 44 of the Act, the verified statement must allege: That the applicant has a bona fide intention...

  1. 5 CFR 610.302 - Policy statement.

    Science.gov (United States)

    2010-01-01

    ... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS HOURS OF DUTY Administrative Dismissals of Daily, Hourly, and Piecework Employees § 610.302 Policy statement. The authority in this... practicable, each administrative order issued under this subpart shall provide benefits for regular employees...

  2. Statement of the Authors Guild, Inc.

    Science.gov (United States)

    Karp, Irwin

    This paper is related to a similar statement presented at a Federal Trade Commission Symposium on Media Concentration. It was submitted by the Authors Guild to Senator Edward Kennedy's Subcommittee on Antitrust and Monopoly on May 10, 1978. It is one of several memoranda by the Guild opposing the acquisitions and mergers they feel have given…

  3. Effects of coping statements on experimental pain in chronic pain patients.

    Science.gov (United States)

    Roditi, Daniela; Robinson, Michael E; Litwins, Nola

    2009-08-19

    The present study measured the effects of catastrophizing self-statements and positive coping self-statements on cold pressor-induced pain. Participants were 58 adult chronic pain patients with current facial pain. It was hypothesized that catastrophizing would lead to a decrease in pain endurance whereas positive coping would lead to an increase in pain endurance. It was also hypothesized that catastrophizing would lead to an increase in peak pain intensity whereas positive coping would lead to a decrease in peak pain intensity. At pretest, participants submerged their nondominant hand in the cold pressor. Pain sensitivity ranges (PSR) were subsequently determined by calculating the difference between tolerance and threshold times. Ratings of peak pain intensity were measured using a pressure sensitive bladder/transducer. Participants underwent random assignment to either a catastrophizing group or a positive coping self-statement group. ANCOVA results revealed that on average, participants employing catastrophizing statements as a coping strategy experienced significantly lower PSR (M = 35.53, SD = 39.71) compared to participants employing positive coping self-statements (M = 73.70, SD = 86.14) when controlling for pretest PSR. Group assignment had no significant influence on peak pain intensity ratings. Thus, our results reveal that manipulation of coping causes changes in pain endurance.

  4. Effects of coping statements on experimental pain in chronic pain patients

    Directory of Open Access Journals (Sweden)

    Daniela Roditi

    2009-08-01

    Full Text Available Daniela Roditi, Michael E Robinson, Nola LitwinsDepartment of Clinical and Health Psychology, University of Florida, Gainesville, FL, USAAbstract: The present study measured the effects of catastrophizing self-statements and positive coping self-statements on cold pressor-induced pain. Participants were 58 adult chronic pain patients with current facial pain. It was hypothesized that catastrophizing would lead to a decrease in pain endurance whereas positive coping would lead to an increase in pain endurance. It was also hypothesized that catastrophizing would lead to an increase in peak pain intensity whereas positive coping would lead to a decrease in peak pain intensity. At pretest, participants submerged their nondominant hand in the cold pressor. Pain sensitivity ranges (PSR were subsequently determined by calculating the difference between tolerance and threshold times. Ratings of peak pain intensity were measured using a pressure sensitive bladder/transducer. Participants underwent random assignment to either a catastrophizing group or a positive coping self-statement group. ANCOVA results revealed that on average, participants employing catastrophizing statements as a coping strategy experienced significantly lower PSR (M = 35.53, SD = 39.71 compared to participants employing positive coping self-statements (M = 73.70, SD = 86.14 when controlling for pretest PSR. Group assignment had no significant influence on peak pain intensity ratings. Thus, our results reveal that manipulation of coping causes changes in pain endurance.Keywords: catastrophizing, coping, expectation, pain sensitivity

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

    OpenAIRE

    Muthupandian, K S

    2008-01-01

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

  6. The Interim Financial Statements: The Case of Greece

    OpenAIRE

    Rogdaki, E.I.; Kazantzis, Ch.

    1999-01-01

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

  7. 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

  8. Economic values and corporate financial statements.

    Science.gov (United States)

    Magness, Vanessa

    2003-07-01

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

  9. Don’t Like RDF Reification? Making Statements about Statements Using Singleton Property

    Science.gov (United States)

    Nguyen, Vinh; Bodenreider, Olivier; Sheth, Amit

    2015-01-01

    Statements about RDF statements, or meta triples, provide additional information about individual triples, such as the source, the occurring time or place, or the certainty. Integrating such meta triples into semantic knowledge bases would enable the querying and reasoning mechanisms to be aware of provenance, time, location, or certainty of triples. However, an efficient RDF representation for such meta knowledge of triples remains challenging. The existing standard reification approach allows such meta knowledge of RDF triples to be expressed using RDF by two steps. The first step is representing the triple by a Statement instance which has subject, predicate, and object indicated separately in three different triples. The second step is creating assertions about that instance as if it is a statement. While reification is simple and intuitive, this approach does not have formal semantics and is not commonly used in practice as described in the RDF Primer. In this paper, we propose a novel approach called Singleton Property for representing statements about statements and provide a formal semantics for it. We explain how this singleton property approach fits well with the existing syntax and formal semantics of RDF, and the syntax of SPARQL query language. We also demonstrate the use of singleton property in the representation and querying of meta knowledge in two examples of Semantic Web knowledge bases: YAGO2 and BKR. Our experiments on the BKR show that the singleton property approach gives a decent performance in terms of number of triples, query length and query execution time compared to existing approaches. This approach, which is also simple and intuitive, can be easily adopted for representing and querying statements about statements in other knowledge bases. PMID:25750938

  10. Don't Like RDF Reification? Making Statements about Statements Using Singleton Property.

    Science.gov (United States)

    Nguyen, Vinh; Bodenreider, Olivier; Sheth, Amit

    2014-04-11

    Statements about RDF statements, or meta triples, provide additional information about individual triples, such as the source, the occurring time or place, or the certainty. Integrating such meta triples into semantic knowledge bases would enable the querying and reasoning mechanisms to be aware of provenance, time, location, or certainty of triples. However, an efficient RDF representation for such meta knowledge of triples remains challenging. The existing standard reification approach allows such meta knowledge of RDF triples to be expressed using RDF by two steps. The first step is representing the triple by a Statement instance which has subject, predicate, and object indicated separately in three different triples. The second step is creating assertions about that instance as if it is a statement. While reification is simple and intuitive, this approach does not have formal semantics and is not commonly used in practice as described in the RDF Primer. In this paper, we propose a novel approach called Singleton Property for representing statements about statements and provide a formal semantics for it. We explain how this singleton property approach fits well with the existing syntax and formal semantics of RDF, and the syntax of SPARQL query language. We also demonstrate the use of singleton property in the representation and querying of meta knowledge in two examples of Semantic Web knowledge bases: YAGO2 and BKR. Our experiments on the BKR show that the singleton property approach gives a decent performance in terms of number of triples, query length and query execution time compared to existing approaches. This approach, which is also simple and intuitive, can be easily adopted for representing and querying statements about statements in other knowledge bases.

  11. Mission Statements--Rhetoric, Reality, or Road Map to Success?

    Science.gov (United States)

    Keeling, Mary

    2013-01-01

    Mission statements are expected elements of business plans and corporate communications. Yet, practice in creating them and monitoring their impact varies and skeptics wonder about their usefulness. A survey of business literature provides a context for school library mission statements. Mission statements define the nature, purpose, and role of…

  12. 12 CFR 328.3 - Official advertising statement requirements.

    Science.gov (United States)

    2010-01-01

    ... OF GENERAL POLICY ADVERTISEMENT OF MEMBERSHIP § 328.3 Official advertising statement requirements. (a... advertising statement in advertisements—(1) General requirement. Except as provided in § 328.3(d), each... not insured in all of its advertisements requiring use of the official advertising statement....

  13. Pedagogical Declarations: Feminist Engagements with the Teaching Statement

    Science.gov (United States)

    Brown, Sarah; Collard, Rosemary-Claire; Hoogeveen, Dawn

    2014-01-01

    To produce a teaching statement, current and aspiring teachers undertake the ostensibly straightforward task of putting their teaching philosophy onto paper. But upon close examination, the teaching statement--a seemingly simple object--is much more complex. The teaching statement is full of dual functions, many of which can be conceived of as…

  14. 7 CFR 1427.1081 - General statement and administration.

    Science.gov (United States)

    2010-01-01

    ... with approval of the Director, KCCO, or the Director's designee. Financial statements shall show the... by the Director, KCCO, or the Director's designee, the financial statement of a parent company, which... Linters,” (2) A current financial statement on Form WA-51, “Financial Statement”, supported by...

  15. 12 CFR 308.177 - Statement of net worth.

    Science.gov (United States)

    2010-01-01

    .... Unaudited financial statements are acceptable unless the administrative law judge or the Board of Directors otherwise requires. Financial statements or reports to a Federal or state agency, prepared before the... proceeding. (c) Statement confidential. Unless otherwise ordered by the Board of Directors or required by...

  16. 7 CFR 1775.21 - Audit or financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as follows: (a) Grantees expending $500,000 or more Federal funds per fiscal year will submit an...

  17. 14 CFR 21.130 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.130 Section 21... conformity. Each holder or licensee of a type certificate only, for a product manufactured in the United... Administrator a statement of conformity (FAA Form 317). This statement must be signed by an authorized...

  18. 39 CFR 3001.115 - Participant statement or brief.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Participant statement or brief. 3001.115 Section... Participant statement or brief. (a) Participant statement. Upon the filing of the petition for review of a... or she may file a brief as described in paragraph (b) of this section presenting the arguments,...

  19. 32 CFR 776.49 - Truthfulness in statements to others.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false Truthfulness in statements to others. 776.49... ADVOCATE GENERAL Rules of Professional Conduct § 776.49 Truthfulness in statements to others. (a) Truthfulness in statements to others. In the course of representing a client a covered attorney shall not...

  20. 48 CFR 552.270-24 - Statement of Lease.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Statement of Lease. 552... Statement of Lease. As prescribed in 570.603, insert the following clause: Statement of Lease (SEP 1999) (a... this clause and, if such is the case, that (1) the lease is in full force and effect; and (2) the...

  1. 40 CFR 156.70 - Precautionary statements for human hazards.

    Science.gov (United States)

    2010-07-01

    ...) PESTICIDE PROGRAMS LABELING REQUIREMENTS FOR PESTICIDES AND DEVICES Human Hazard and Precautionary Statements § 156.70 Precautionary statements for human hazards. (a) Requirement. Human hazard and... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Precautionary statements for human...

  2. 17 CFR 229.1010 - (Item 1010) Financial statements.

    Science.gov (United States)

    2010-04-01

    ... share data, statements of cash flows, and comprehensive income required to be included in the company's... statements. 229.1010 Section 229.1010 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION....1010 (Item 1010) Financial statements. (a) Financial information. Furnish the following financial...

  3. 40 CFR 156.212 - Personal protective equipment statements.

    Science.gov (United States)

    2010-07-01

    ...: (body protection statement); (glove statement, if applicable); (footwear statement, if applicable... shall be based on the more toxic (lower numbered) category. 2 For labeling language for chemical-resistant gloves, see paragraph (f) of this section. 3 For labeling language for respiratory...

  4. 21 CFR 201.50 - Statement of identity.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Statement of identity. 201.50 Section 201.50 Food... identity. (a) The label of prescription and insulin-containing drugs in package form shall bear as one of its principal features a statement of the identity of the drug. (b) Such statement of identity...

  5. 46 CFR 298.42 - Reporting requirements-financial statements.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42... OBLIGATION GUARANTEES Defaults and Remedies, Reporting Requirements, Applicability of Regulations § 298.42 Reporting requirements—financial statements. (a) In general. The financial statements of the Company...

  6. 42 CFR 426.517 - CMS' statement regarding new evidence.

    Science.gov (United States)

    2010-10-01

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

  7. 16 CFR 1.85 - Final environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  8. 77 FR 25782 - Environmental Impact Statement: Madison County, IL

    Science.gov (United States)

    2012-05-01

    ... Federal Highway Administration Environmental Impact Statement: Madison County, IL AGENCY: Federal Highway... advise the public that an Environmental Impact Statement will be prepared for a proposed transportation... Transportation (IDOT) will prepare an Environmental Impact Statement (EIS) for a project that involves improved...

  9. 40 CFR 124.61 - Final environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  10. 77 FR 6622 - Environmental Impact Statement: Caddo Parish, LA

    Science.gov (United States)

    2012-02-08

    ... Federal Highway Administration Environmental Impact Statement: Caddo Parish, LA AGENCY: Federal Highway... public that an Environmental Impact Statement will be prepared for a proposed highway project in Caddo... Council of Governments (NLCOG), will prepare an Environmental Impact Statement (EIS) on a proposal to...

  11. 47 CFR 1.1314 - Environmental impact statements (EISs).

    Science.gov (United States)

    2010-10-01

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

  12. 78 FR 20714 - Environmental Impact Statement: Cook County, Illinois

    Science.gov (United States)

    2013-04-05

    ... Federal Highway Administration Environmental Impact Statement: Cook County, Illinois AGENCY: Federal... revised notice of intent to advise the public that an environmental impact statement is being prepared for... Transportation, is preparing an environmental impact statement (EIS) on a proposal to improve Interstate 290 (I...

  13. 76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA

    Science.gov (United States)

    2011-03-09

    ... Federal Highway Administration Environmental Impact Statement: Los Angeles County, CA AGENCY: Federal... Environmental Impact Statement will be prepared for a proposed highway project in Los Angeles County, California... Environmental Impact Statement on a proposal for the State Route 710 Gap North Closure project in Los Angeles...

  14. 76 FR 53531 - Environmental Impact Statement: Hancock County, MS

    Science.gov (United States)

    2011-08-26

    ... Federal Highway Administration Environmental Impact Statement: Hancock County, MS AGENCY: Federal Highway... this notice to advise the public that an environmental impact statement will be prepared for a proposed... Transportation (MDOT), will prepare an Environmental Impact Statement (EIS) for the proposed widening and/or...

  15. 78 FR 75919 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2013-12-13

    ... AGENCY Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements filed 12/02/2013 through 12/06/2013 pursuant to 40 CFR 1506.9. Notice Section..., Interstate 66 Corridor Tier 1 Final Environmental Impact Statement and Tier 1 Record of Decision, Contact...

  16. 40 CFR 1508.11 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Environmental impact statement. 1508.11 Section 1508.11 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY TERMINOLOGY AND INDEX § 1508.11 Environmental impact statement. Environmental impact statement means a detailed written...

  17. 39 CFR 775.11 - Environmental impact statements.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Environmental impact statements. 775.11 Section... POLICY ACT PROCEDURES § 775.11 Environmental impact statements. (a) Determining scope. Before an environmental impact statement is prepared, the following procedures must be followed to determine what issues...

  18. 7 CFR 1794.61 - Environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Environmental impact statement. 1794.61 Section 1794..., DEPARTMENT OF AGRICULTURE (CONTINUED) ENVIRONMENTAL POLICIES AND PROCEDURES Procedure for Environmental Impact Statements § 1794.61 Environmental impact statement. An EIS shall be prepared in accordance with...

  19. 78 FR 59414 - Environmental Impact Statement; King County, Washington

    Science.gov (United States)

    2013-09-26

    ... Federal Highway Administration Environmental Impact Statement; King County, Washington AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Notice of Intent to prepare an environmental impact statement... Environmental Impact Statement (EIS) will be prepared for a proposed project to (1) manage congestion and...

  20. 27 CFR 5.40 - Statements of age and percentage.

    Science.gov (United States)

    2010-04-01

    .... (b) Statements of age for rum, brandy, and Tequila. Age may, but need not, be stated on labels of rums, brandies, and Tequila, except that an appropriate statement with respect to age shall appear on... immature brandies) not required to bear a statement of age, and rum and Tequila aged for not less than...

  1. 47 CFR 1.1305 - Actions which normally will have a significant impact upon the environment, for which...

    Science.gov (United States)

    2010-10-01

    ... impact upon the environment, for which Environmental Impact Statements must be prepared. 1.1305 Section 1... significant impact upon the environment, for which Environmental Impact Statements must be prepared. Any Commission action deemed to have a significant effect upon the quality of the human environment requires...

  2. Conservation Education: A Position Statement.

    Science.gov (United States)

    Soil Conservation Society of America, Ankeny, IA.

    The Soil Conservation Society of America's (SCSA) aim is to advance the science and art of good land and water use. Conservation education has a significant role in achieving the wise use of these resources. In this report, perspectives are offered on: (1) the requirements for effective conservation education programs; (2) rationale for…

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

    NARCIS (Netherlands)

    van Dijk, M

    2000-01-01

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

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

    NARCIS (Netherlands)

    van Dijk, M

    2000-01-01

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

  5. Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market

    OpenAIRE

    Palea Vera

    2013-01-01

    Using a sample of Italian firms, I investigate whet her separate financial statements are useful to capital market investors and IFRS are more value-relevant than domestic GAAP. I find significant differences in value-relevance between Italian GAAP and IFRS, with IFRS being more informative than Italian GAAP. However, while results are robust for book value, they provide mixed evidence on net income. I also investigate the value-relevance of separate financial statements under IFRS relative t...

  6. On precision and accuracy (bias) statements for measurement procedures

    Energy Technology Data Exchange (ETDEWEB)

    Bruckner, L.A.; Hume, M.W.; Delvin, W.L.

    1988-01-01

    Measurement procedures are often required to contain precision and accuracy of precision and bias statements. This paper contains a glossary that explains various terms that often appear in these statements as well as an example illustrating such statements for a specific set of data. Precision and bias statements are shown to vary according to the conditions under which the data were collected. This paper emphasizes that the error model (an algebraic expression that describes how the various sources of variation affect the measurement) is an important consideration in the formation of precision and bias statements.

  7. The Sustainable Strategy for Small and Medium Sized Enterprises: The Relationship between Mission Statements and Performance

    Directory of Open Access Journals (Sweden)

    Ethem Duygulu

    2016-07-01

    Full Text Available The study aims to contribute to the literature by empirically examining the relationship between small and medium sized enterprises’ (SMEs mission statements and their performance in sustainable strategy formulation. Although it seems that there is a relatively vast amount of research with regard to mission statements of companies, very few studies have focused on the relationship between mission statements and performance. When these few studies are taken into consideration, it is difficult to reach any overall conclusion since their findings are mixed and inconclusive. To achieve this aim, 3034 SMEs operating in organized industrial zones in Turkey were examined via a survey approach. In order to investigate the relationships among the variables, nine categories of mission statements as independent variables and four performance indicators (financial, market, production, and overall as dependent variables were analyzed through logistic regression. This study identified three mission components, (1 survival, growth, and profit; (2 philosophy and values; and (3 public image, as the common independent variables in explaining the performance of SMEs. Survival, growth, and profit is the most frequently observed mission component regardless of the subsector differentiation in the entire sample, which reflects the significance of business sustainability for SMEs in the Turkish manufacturing context. Besides, among all performance indicators, SMEs’ market performance was found to be the lowest when compared to other performance indicators (financial, production, overall. Although the firms were placed in different manufacturing subsectors, similar mission statements were highlighted so that the discourse similarity might be considered as evidence of isomorphism characteristics for SMEs.

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

    Science.gov (United States)

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

    1995-06-01

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

  9. Action Knowledge in Intellectual Capital Statements

    DEFF Research Database (Denmark)

    Ravn, Ib

    2004-01-01

    Within the field of intellectual capital and knowledge management, the concept of knowledge is burdened by the naïve view of knowledge as passive representations of external reality. An alternative definition is proposed. ''Action knowledge'' is the categories and distinctions that guide human...... activity in appropriate ways. In the organisation, this definition highlights the intelligent actions taken by organisational members in pursuit of their goals. The paper offers a design for an intellectual capital statement that emphasises action knowledge in the organisation. A case is presented......: the intellectual capital statement of the Danish consulting firm, Nellemann Konsulenterne A/S. It shows a major concern with knowledge sharing and learning activities that bring out the dynamic nature of knowledge, as opposed to the ''amount'' of knowledge stored in databases and intranets...

  10. Using a Mixed Methods Content Analysis to Analyze Mission Statements from Colleges of Engineering

    Science.gov (United States)

    Creamer, Elizabeth G.; Ghoston, Michelle

    2013-01-01

    A mixed method design was used to conduct a content analysis of the mission statements of colleges of engineering to map inductively derived codes with the EC 2000 outcomes and to test if any of the codes were significantly associated with institutions with reasonably strong representation of women. Most institution's (25 of 48) mission statement…

  11. Combining large model ensembles with extreme value statistics to improve attribution statements of rare events

    Directory of Open Access Journals (Sweden)

    Sebastian Sippel

    2015-09-01

    In conclusion, our study shows that EVT and empirical estimates based on numerical simulations can indeed be used to productively inform each other, for instance to derive appropriate EVT parameters for short observational time series. Further, the combination of ensemble simulations with EVT allows us to significantly reduce the number of simulations needed for statements about the tails.

  12. Using a Mixed Methods Content Analysis to Analyze Mission Statements from Colleges of Engineering

    Science.gov (United States)

    Creamer, Elizabeth G.; Ghoston, Michelle

    2013-01-01

    A mixed method design was used to conduct a content analysis of the mission statements of colleges of engineering to map inductively derived codes with the EC 2000 outcomes and to test if any of the codes were significantly associated with institutions with reasonably strong representation of women. Most institution's (25 of 48) mission statement…

  13. Perambulator: An Artist’s Statement

    Directory of Open Access Journals (Sweden)

    Clare Qualmann

    2016-12-01

    Full Text Available This artist’s statement describes the development of a participatory performance project ‘Perambulator’. Conceived in response to the shift in walking practice experienced in early motherhood, the project invited other pram users (predominantly mothers to walk together exploring and highlighting the everyday awkwardness of pram use in the city. Alongside an overview of the projects’ methods: walking, talking and mapping, connections to walking art and participatory art practices are considered.

  14. Hanford science and technology needs statements document

    Energy Technology Data Exchange (ETDEWEB)

    Piper, L.L.

    1997-12-31

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

  15. Guide relative to the modalities of statements and to the codification of criteria relative to the significant events involving the safety, the radiation protection or the environment applicable to the base nuclear installations and to the transport of radioactive matters; Guide relatif aux modalites de declaration et a la codification des criteres relatifs aux evenements significatifs impliquant la surete, la radioprotection ou l'environnement applicable aux installations nucleaires de base et au transport de matieres radioactives

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    It is necessary to analyze the events detected on an installation in order to be sure that an already occurred event does not be repeated, by taking into account the appropriate remedial measures, to avoid a worsen situation could occur by analyzing the potential consequences of precursory events of more serious ones, to promote the correct practices to improve the safety. The present guide has for vocation to define the arrangements enforceable to nuclear operators about the statements modalities of such events when these ones concern the safety of nuclear facilities, transport of radioactive matters, radiation protection or environmental protection. In any case it can substitute to the specific obligations coming from the work code, public health code and environment code, licensing decrees about releases. (N.C.)

  16. The 7 Aarhus Statements on Climate Change

    Science.gov (United States)

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

    2009-03-01

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

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

    Science.gov (United States)

    Goic, Alejando; Armas, Rodolfo

    2010-12-01

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

  18. Biases in judging victims and suspects whose statements are inconsistent.

    Science.gov (United States)

    Malloy, Lindsay C; Lamb, Michael E

    2010-02-01

    In this commentary, we point to similarities in characteristics of suspect and victim/witness statements and the underlying motivations of these individuals. Despite the similarities, there are differences in how such statements are evaluated by fact-finders and investigators. Retractions, for example, cast serious doubt on the credibility of victims/witnesses but appear not to diminish the power of confessions. Investigators need to recognize the wide range of motivations behind statements made to the authorities and be mindful of biased dispositions to doubt victims and believe confessors, especially when their statements are inconsistent or retracted. An investigative process that was entirely transparent would help ensure that inconsistencies and retractions, whether in statements from victims, witnesses, or suspects, are viewed in the context of other statements and eliciting circumstances.

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

    Directory of Open Access Journals (Sweden)

    Muller Victor - Octavian

    2011-07-01

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

  20. Improving the Numbers of Financial Statements

    Directory of Open Access Journals (Sweden)

    Traian Calota

    2013-06-01

    Full Text Available Improving the numbers of financial statements can be achieved by several metods such as: recording the revenue too soon, recording bogus revenue, shifting the current expense to a futer or a earlier period, failing to record liabilities or shifting the cureent revenue to a later periods. As beeing science, technology or language of communication the accounting should reflect economic reality of transactions. Legal regulations, knowledge, creativity, management, and innovation spirit are all factors that are applied in practice and these factors contribute to economic reality through science of the reporting or 'financial position and performance tuning (creative accounting.

  1. Final Range Wide Environmental Impact Statement

    Science.gov (United States)

    2001-07-01

    Department of Fish and Game. The Rincon Indian Reservation also commented. Agencies expressed concern for biological, cultural, and water resources...Environmental Impact Statement 49 Figure 12. Vegetative Provinces of the Sonoran Desert. SO U RC E : Shreve & W igg ins, 1964 Needles Yum a San Luis ...County 76,205 106,895 119,650 Major Communities San Luis 1,946 4,212 7,910 Somerton 3,969 5,282 5,970 Wellton 911 1,066 1,075 Yuma 42,481 54,923 60,150

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

    Science.gov (United States)

    Kreysa, Helene; Kessler, Luise; Schweinberger, Stefan R

    2016-01-01

    A speaker's gaze behaviour can provide perceivers with a multitude of cues which are relevant for communication, thus constituting an important non-verbal interaction channel. The present study investigated whether direct eye gaze of a speaker affects the likelihood of listeners believing truth-ambiguous statements. Participants were presented with videos in which a speaker produced such statements with either direct or averted gaze. The statements were selected through a rating study to ensure that participants were unlikely to know a-priori whether they were true or not (e.g., "sniffer dogs cannot smell the difference between identical twins"). Participants indicated in a forced-choice task whether or not they believed each statement. We found that participants were more likely to believe statements by a speaker looking at them directly, compared to a speaker with averted gaze. Moreover, when participants disagreed with a statement, they were slower to do so when the statement was uttered with direct (compared to averted) gaze, suggesting that the process of rejecting a statement as untrue may be inhibited when that statement is accompanied by direct gaze.

  3. Recent consensus statements in pediatric endocrinology: a selective review.

    Science.gov (United States)

    Klein, Michelle; Sathasivam, Anpalakan; Novoa, Yeray; Rapaport, Robert

    2011-10-01

    Clinical guidelines and consensus statements serve to summarize and organize current knowledge on diverse subjects and provide practical guidelines for proper clinical management. Recommendations should be based on research and evidence derived from appropriate sources. In 2008, more than 20 consensus statements were published in the pediatric literature alone. This article summarizes the salient points of the latest consensus statements jointly developed by multiple endocrine societies including the Lawson Wilkins Society for Pediatric Endocrinology and the European Society for Pediatric Endocrinology. As much as possible, the original intent and language of the statements was respected and paraphrased.

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

    Science.gov (United States)

    Kessler, Luise; Schweinberger, Stefan R.

    2016-01-01

    A speaker’s gaze behaviour can provide perceivers with a multitude of cues which are relevant for communication, thus constituting an important non-verbal interaction channel. The present study investigated whether direct eye gaze of a speaker affects the likelihood of listeners believing truth-ambiguous statements. Participants were presented with videos in which a speaker produced such statements with either direct or averted gaze. The statements were selected through a rating study to ensure that participants were unlikely to know a-priori whether they were true or not (e.g., “sniffer dogs cannot smell the difference between identical twins”). Participants indicated in a forced-choice task whether or not they believed each statement. We found that participants were more likely to believe statements by a speaker looking at them directly, compared to a speaker with averted gaze. Moreover, when participants disagreed with a statement, they were slower to do so when the statement was uttered with direct (compared to averted) gaze, suggesting that the process of rejecting a statement as untrue may be inhibited when that statement is accompanied by direct gaze. PMID:27643789

  5. ERS statement on the multidisciplinary respiratory management of ataxia telangiectasia

    Directory of Open Access Journals (Sweden)

    Jayesh M. Bhatt

    2015-12-01

    Full Text Available Ataxia telangiectasia (A-T is a rare, progressive, multisystem disease that has a large number of complex and diverse manifestations which vary with age. Patients with A-T die prematurely with the leading causes of death being respiratory diseases and cancer. Respiratory manifestations include immune dysfunction leading to recurrent upper and lower respiratory infections; aspiration resulting from dysfunctional swallowing due to neurodegenerative deficits; inefficient cough; and interstitial lung disease/pulmonary fibrosis. Malnutrition is a significant comorbidity. The increased radiosensitivity and increased risk of cancer should be borne in mind when requesting radiological investigations. Aggressive proactive monitoring and treatment of these various aspects of lung disease under multidisciplinary expertise in the experience of national multidisciplinary clinics internationally forms the basis of this statement on the management of lung disease in A-T. Neurological management is outwith the scope of this document.

  6. ERS statement on the multidisciplinary respiratory management of ataxia telangiectasia.

    Science.gov (United States)

    Bhatt, Jayesh M; Bush, Andrew; van Gerven, Marjo; Nissenkorn, Andreea; Renke, Michael; Yarlett, Lian; Taylor, Malcolm; Tonia, Thomy; Warris, Adilia; Zielen, Stefan; Zinna, Shairbanu; Merkus, Peter J F M

    2015-12-01

    Ataxia telangiectasia (A-T) is a rare, progressive, multisystem disease that has a large number of complex and diverse manifestations which vary with age. Patients with A-T die prematurely with the leading causes of death being respiratory diseases and cancer. Respiratory manifestations include immune dysfunction leading to recurrent upper and lower respiratory infections; aspiration resulting from dysfunctional swallowing due to neurodegenerative deficits; inefficient cough; and interstitial lung disease/pulmonary fibrosis. Malnutrition is a significant comorbidity. The increased radiosensitivity and increased risk of cancer should be borne in mind when requesting radiological investigations. Aggressive proactive monitoring and treatment of these various aspects of lung disease under multidisciplinary expertise in the experience of national multidisciplinary clinics internationally forms the basis of this statement on the management of lung disease in A-T. Neurological management is outwith the scope of this document. Copyright ©ERS 2015.

  7. Reversible DC Magnetization Measurements of the Superconducting Parameters and Their Anisotropies in the Randomly-Doped Cuprates and Prelude to the Magnetic Resonance Studies of - Cuprates.

    Science.gov (United States)

    Cobb, Jonathan Lynn

    significant improvements coming at lower temperatures. Reasons for these mixed results as well as their implications for the infinite-layer measurements mentioned above are discussed. Finally, the dissertation concludes with a description of an NMR spectrometer constructed for the study of the magnetism of the CuO_2 planes in the (La_{2-x}Y _{x})_{1-y}Ce _{y}CuO_4 system. This system, which can presently be synthesized only in its cerium-free form, represents the first 214 T^'-phase compounds which do not contain large magnetic rare-earth moments. Such NMR/NQR studies are expected to reveal a variety of interesting behaviors and to complement existing studies of the copper magnetism in other structures quite well.

  8. Income Statements Transparency and Firms' Characteristics of Companies Listed on the Bursa Malaysia

    Directory of Open Access Journals (Sweden)

    Sazilah M. Saad

    2009-01-01

    Full Text Available Problem statement: This research was intended to contribute to the one of Corporate Governance mechanism on transparency and disclosure on the financial statements. Approach: As in the recent development of findings from Financial Statements Review Committee (FSRC that company did not disclose of Material expenses and not classified accordingly. Results: This study provides an evidence for the transparency level on income statements with regards of firms’ characteristics of 150 main and second boards companies listed on the Bursa Malaysia. The characteristics were grouped into three groups of variables: structural (firm size, leverage and number of shareholder, market related (listing type and industry type and performance (profit margin, return on equity and liquidity. The study was started with the development of a Transparency Index based on the percentage of the details of expenses disclosed in annual reports (notes to the accounts over the total expenses of the company. The findings suggested that this index on the average for the companies in the sample is about 64% with three companies scoring transparency index of 100%. Both univariate and multivariate statistical analysis were performed on the data. The stepwise regression method indicated that only one variable was significant at 5% which was the Number of Shareholders (LnNOSH. The other factors were not significant. Hence, this study will contributes to the enhancement of knowledge regarding income statements transparency and disclosure practices under new reporting regime in Malaysia. Conclusion/Recommendations: This study also served as a basis for further research in this area. This study also suggested that further research should be done on longitudinal study basis for several years of data with more appropriate or suitable variables to the model.

  9. Wildlife Conservation and Private Protected Areas: The Discrepancy Between Land Trust Mission Statements and Their Perceptions

    Science.gov (United States)

    Dayer, Ashley A.; Rodewald, Amanda D.; Stedman, Richard C.; Cosbar, Emily A.; Wood, Eric M.

    2016-08-01

    In 2010, land trusts in the U.S. had protected nearly 50 million acres of land, with much of it providing habitat for wildlife. However, the extent to which land trusts explicitly focus on wildlife conservation remains largely unknown. We used content analysis to assess land trust involvement in wildlife and habitat conservation, as reflected in their mission statements, and compared these findings with an organizational survey of land trusts. In our sample of 1358 mission statements, we found that only 17 % of land trusts mentioned "wildlife," "animal," or types of wildlife, and 35 % mentioned "habitat" or types. Mission statements contrasted sharply with results from a land trust survey, in which land trusts cited wildlife habitat as the most common and significant outcome of their protection efforts. Moreover, 77 % of land trusts reported that at least half of their acreage protected wildlife habitat, though these benefits are likely assumed. Importantly, mission statement content was not associated with the percentage of land reported to benefit wildlife. These inconsistencies suggest that benefits to wildlife habitat of protected land are recognized but may not be purposeful and strategic and, thus, potentially less useful in contributing toward regional wildlife conservation goals. We outline the implications of this disconnect, notably the potential omission of wildlife habitat in prioritization schema for land acquisition and potential missed opportunities to build community support for land trusts among wildlife enthusiasts and to develop partnerships with wildlife conservation organizations.

  10. Using Sarcasm to Compliment: Context, Intonation, and the Perception of Statements with a Negative Literal Meaning.

    Science.gov (United States)

    Voyer, Daniel; Vu, Janie P

    2016-06-01

    The present study extended findings of contrast effects in an auditory sarcasm perception task manipulating context and tone of voice. In contrast to previous research that had used sarcastic and sincere statements with a positive literal meaning, the present experiment examined how statements with a negative literal meaning would affect the results. Eighty-four undergraduate students completed a task in which an ambiguous, positive, or negative computer-generated context spoken in a flat emotional tone was followed by a statement with a negative literal meaning spoken in a sincere or sarcastic tone of voice. Results for both the proportion of sarcastic responses and response time showed a significant context by tone interaction, reflecting relatively fast sarcastic responses for the situation in which sarcasm would turn the statement into a compliment (positive context, sarcastic intonation) and fast sincere responses when the literal insult was emphasized (negative context, sincere intonation). However, the ambiguous context produced a pattern of results modulated by the tone of voice that was similar to that observed when the context/intonation pairing could not be interpreted as a compliment or an insult (negative context/sarcastic intonation or positive context/sincere intonation). These findings add to the body of literature suggesting that situational contrast, context, and intonation influence how sarcasm is perceived while demonstrating the importance of the literal meaning in sarcasm perception. They can be interpreted in the context of models of sarcasm comprehension that postulate two stages of processing.

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

    Directory of Open Access Journals (Sweden)

    Justyna Fijalkowska

    2008-04-01

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

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

    Science.gov (United States)

    2010-04-01

    ... specified in paragraph (g) of this section and with statements of income and cash flows for the interim... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements at effective date of registration statement or at mailing date of proxy statement. 210.3-12 Section 210.3-12...

  13. 32 CFR 644.527 - Recording Statements of Clearance.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Recording Statements of Clearance. 644.527... PROPERTY REAL ESTATE HANDBOOK Disposal Clearance of Explosive Hazards and Other Contamination from Proposed Excess Land and Improvements § 644.527 Recording Statements of Clearance. On property disposals for...

  14. 22 CFR 212.1 - Statement of policy.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Statement of policy. 212.1 Section 212.1 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT PUBLIC INFORMATION General § 212.1 Statement of policy. (a) It is the policy of the United States Agency for International Development...

  15. 22 CFR 401.16 - Statement in response.

    Science.gov (United States)

    2010-04-01

    ... Foreign Relations INTERNATIONAL JOINT COMMISSION, UNITED STATES AND CANADA RULES OF PROCEDURE Applications... any interested person, other than the applicant, may present a statement in response to the Commission... presented the said statement in response. If so directed by the Commission, the secretaries shall...

  16. Art in the Mainstream: A Statement of Value and Commitment.

    Science.gov (United States)

    Feldman, Edmund Burke

    1982-01-01

    Presents and discusses the reasoning behind the National Art Education Association's position statement, "Art in the Mainstream." The statement is intended to clarify the wider value of art education. Art education is essential in developing positive attitudes toward work, in enhancing literacy, and in increasing understanding of human values. (AM)

  17. Promoting the Development of Graduate Students' Teaching Philosophy Statements

    Science.gov (United States)

    Schussler, Elisabeth E.; Rowland, Freya E.; Distel, Christopher A.; Bauman, Jenise M.; Keppler, Mary L.; Kawarasaki, Yuta; McCarthy, Mirabai R.; Glover, Alicia; Salem, Hassan

    2011-01-01

    Teaching philosophy statements typically improve over time with teaching experience and instructional self-knowledge. Graduate students without this experience and self-knowledge risk producing lackluster statements when applying for academic positions. This study identifies components of a biology education course that positively affected the…

  18. Promoting the Development of Graduate Students' Teaching Philosophy Statements

    Science.gov (United States)

    Schussler, Elisabeth E.; Rowland, Freya E.; Distel, Christopher A.; Bauman, Jenise M.; Keppler, Mary L.; Kawarasaki, Yuta; McCarthy, Mirabai R.; Glover, Alicia; Salem, Hassan

    2011-01-01

    Teaching philosophy statements typically improve over time with teaching experience and instructional self-knowledge. Graduate students without this experience and self-knowledge risk producing lackluster statements when applying for academic positions. This study identifies components of a biology education course that positively affected the…

  19. 44 CFR 5.81 - Statement of policy.

    Science.gov (United States)

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Statement of policy. 5.81... Testimony or the Production or Disclosure of Records or Other Information § 5.81 Statement of policy. (a) It is the policy of FEMA to make its records available to private litigants to the same extent and...

  20. 16 CFR 460.10 - How statements must be made.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false How statements must be made. 460.10 Section 460.10 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING... enforcement policy statement for clear and conspicuous disclosures in foreign language advertising and...

  1. Conservation and Education: Prominent Themes in Zoo Mission Statements

    Science.gov (United States)

    Patrick, Patricia G.; Matthews, Catherine E.; Ayers, David Franklin; Tunnicliffe, Sue Dale

    2007-01-01

    In this study, the authors examine the mission statements of 136 zoos in the United States that the American Zoo and Aquarium Association (AZA) has accredited, and report on the predominant themes of education and conservation in the statements. To explore the relation between these two themes, the authors present a literature review of the roles…

  2. 25 CFR 141.48 - Translation of disclosure statements.

    Science.gov (United States)

    2010-04-01

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

  3. 12 CFR 747.607 - Statement of net worth.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Statement of net worth. 747.607 Section 747.607... Justice Act in NCUA Board Adjudications § 747.607 Statement of net worth. (a) Each applicant (other than a... net worth of the applicant and any affiliates, as defined in § 747.602(a), when the proceeding...

  4. A Logical Approach to the Statement of Cash Flows

    Science.gov (United States)

    Petro, Fred; Gean, Farrell

    2014-01-01

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

  5. Ethical Imagination in Peace Studies: Beyond the Seville Statement.

    Science.gov (United States)

    Rivage-Seul, M.

    1989-01-01

    Asks reader to look beyond Seville Statement, Social Darwinism, and utopian ideals and come to understand ethical imagination more fully as it relates to peace studies. Examines Seville Statement and its opposition to Social Darwinism. Explains how ethical imagination serves to provide radical alternative to biological determinism. (Author/NB)

  6. 14 CFR 21.53 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.53 Section 21... CERTIFICATION PROCEDURES FOR PRODUCTS AND PARTS Type Certificates § 21.53 Statement of conformity. Link to an... conformity (FAA Form 317) to the Administrator for each aircraft engine and propeller presented to...

  7. Draft Environmental Impact Statement: Peacekeeper Rail Garrison Program

    Science.gov (United States)

    1988-06-01

    advanced culture characterized by an extensive trade network and a series of traits such as ceremonial architecture and maize (corn) agriculture...Statement, Pantex Plant Site, Amarillo , Texas (U.S. Department of Energy 1983), which covers nuclear weapons assembly, stockpile monitoring, maintenance...1983 Final Environmental Impact Statement, Pantex Plant Site, Amarillo ,_ Texas (DOE/EIS-0098). National Technical Information Service, Washington

  8. 24 CFR 100.75 - Discriminatory advertisements, statements and notices.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Discriminatory advertisements... Practices § 100.75 Discriminatory advertisements, statements and notices. (a) It shall be unlawful to make, print or publish, or cause to be made, printed or published, any notice, statement or advertisement...

  9. The Philosophical Foundations of Prescriptive Statements and Statistical Inference

    Science.gov (United States)

    Sun, Shuyan; Pan, Wei

    2011-01-01

    From the perspectives of the philosophy of science and statistical inference, we discuss the challenges of making prescriptive statements in quantitative research articles. We first consider the prescriptive nature of educational research and argue that prescriptive statements are a necessity in educational research. The logic of deduction,…

  10. Supporting the Public Benefits of Public Higher Education. Policy Statement.

    Science.gov (United States)

    Chandler, Alice

    This policy statement from the American Association of State Colleges and Universities addresses the benefits of public higher education. Along with introductory and concluding sections, the statement addresses access, academic quality, research and public service, accountability, public financial support, and balanced governance. The statement…

  11. How proposed financial statement rules would affect hospitals.

    Science.gov (United States)

    Pelfrey, S

    1990-02-01

    The Financial Accounting Standards Board (FASB) is soliciting comments on proposed standards for financial statements for tax-exempt organizations. Most of the recommendations that would affect healthcare organizations concern cash flow statements. Once comments are received on this initial step in formulating new reporting guidelines, FASB will issue an exposure draft of the proposals prior to their adoption.

  12. Commentary on the Children Forgotten in the Interdisciplinary Consensus Statement.

    Science.gov (United States)

    Faller, Kathleen Coulborn

    1994-01-01

    Challenges some of the assertions made in a consensus statement by an international conference on child sexual abuse. The statement does not adequately address children who will not talk because of adult-protective behaviors and the difficulty of disclosure. (JPS)

  13. Sustainability Insights from the Mission Statements of Leading Brazilian Universities

    Science.gov (United States)

    Deus, Rafael Mattos; Battistelle, Rosane Aparecida Gomes; Ribeiro da Silva, Gustavo Henrique

    2016-01-01

    Purpose: The purpose of this paper is to investigate the mission statements from 30 leading Brazilian universities, evaluating the statements based on a sustainable model that involves an environmental management system, public participation and social responsibility, and sustainable education and research. Design/methodology/approach: Content…

  14. 16 CFR 500.4 - Statement of identity.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Statement of identity. 500.4 Section 500.4... PACKAGING AND LABELING ACT § 500.4 Statement of identity. (a) The principal display panel of a consumer commodity shall bear a specification of the identity of the commodity. (b) Such specification of...

  15. 7 CFR 3407.11 - Preparation of environmental impact statements.

    Science.gov (United States)

    2010-01-01

    ... CSREES official specified in § 3407.4(b) that the changes are pertinent to environmental concerns, a... 7 Agriculture 15 2010-01-01 2010-01-01 false Preparation of environmental impact statements. 3407... ENVIRONMENTAL POLICY ACT § 3407.11 Preparation of environmental impact statements. (a) Actions involving...

  16. The Philosophical Foundations of Prescriptive Statements and Statistical Inference

    Science.gov (United States)

    Sun, Shuyan; Pan, Wei

    2011-01-01

    From the perspectives of the philosophy of science and statistical inference, we discuss the challenges of making prescriptive statements in quantitative research articles. We first consider the prescriptive nature of educational research and argue that prescriptive statements are a necessity in educational research. The logic of deduction,…

  17. 17 CFR 1.33 - Monthly and confirmation statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 1 2010-04-01 2010-04-01 false Monthly and confirmation statements. 1.33 Section 1.33 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT Recordkeeping § 1.33 Monthly and confirmation statements. (a...

  18. 13 CFR 142.4 - What is a statement?

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What is a statement? 142.4 Section 142.4 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Overview and Definitions § 142.4 What is a statement? A “statement” means any...

  19. 20 CFR 702.217 - Penalty for false statement, misrepresentation.

    Science.gov (United States)

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Penalty for false statement... PROCEDURE Claims Procedures Notice § 702.217 Penalty for false statement, misrepresentation. (a) Any..., or his dependents pursuant to section 9, 33 U.S.C. 909, if the injury results in death, shall...

  20. GASB 34 Financial Statements Are Easier With the Right Tools.

    Science.gov (United States)

    Heinfeld, Gary; Arvizu, C. Christopher; Herrera, Michael L.

    2001-01-01

    Describes experience with certain tools and resources to help school business officials implement the Governmental Accounting Standards Board Statement 34. Focuses on Association of School Business Officials International's new Certificate of Excellence in Financial Reporting guidebook and financial-statement report-writer software called…

  1. 75 FR 71179 - Environmental Impact Statement: San Diego County, CA

    Science.gov (United States)

    2010-11-22

    ... Federal Highway Administration Environmental Impact Statement: San Diego County, CA AGENCY: Federal... Environmental Impact Statement (EIS) will be prepared ] for a proposed highway project in San Diego County... Community Center, 2258 Island Avenue, San Diego, California 92102. FOR FURTHER INFORMATION CONTACT: Kevin...

  2. 18 CFR 2.80 - Detailed environmental statement.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Detailed environmental statement. 2.80 Section 2.80 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY GENERAL RULES GENERAL POLICY AND INTERPRETATIONS Statement of General Policy...

  3. 75 FR 28612 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2010-05-21

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 05/10/2010 Through 05/14/2010 Pursuant to 40 CFR 1506.9. Notice In...

  4. 78 FR 78955 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2013-12-27

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements filed 12/16/2013 through 12/20/2013 pursuant to 40 CFR 1506.9. Notice Section...

  5. 77 FR 25781 - Environmental Impact Statement; Washington, DC

    Science.gov (United States)

    2012-05-01

    ... Federal Highway Administration Environmental Impact Statement; Washington, DC AGENCY: U.S. Federal Highway... of Intent to Prepare a Draft Environmental Impact Statement (DEIS). SUMMARY: The U.S. Federal Highway... Washington, DC is issuing this notice to advise agencies and the public that a Draft Environmental Impact...

  6. 78 FR 4586 - Environmental Impact Statement: Kake Access, AK

    Science.gov (United States)

    2013-01-22

    ... Federal Highway Administration Environmental Impact Statement: Kake Access, AK ACTION: Notice of intent... issuing this notice to advise the public that FHWA will prepare an Environmental Impact Statement (EIS... Meetings will be held in the early Spring of 2013 to receive oral and written comments on environmental...

  7. 16 CFR 1021.14 - Environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Environmental impact statement. 1021.14 Section 1021.14 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION GENERAL ENVIRONMENTAL REVIEW Contents of Environmental Review Documents § 1021.14 Environmental impact statement. (a) Draft and final...

  8. 76 FR 13401 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2011-03-11

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 02/28/2011 Through 03/04/2011 Pursuant to 40 CFR 1506.9 Notice: In...

  9. 24 CFR 58.37 - Environmental impact statement determinations.

    Science.gov (United States)

    2010-04-01

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

  10. 21 CFR 25.42 - Environmental impact statements.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Environmental impact statements. 25.42 Section 25... ENVIRONMENTAL IMPACT CONSIDERATIONS Preparation of Environmental Documents § 25.42 Environmental impact... be a clear, concise, and detailed written statement describing: (1) The environmental impacts of a...

  11. 77 FR 793 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-01-06

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 12/27/2011 through 12/30/2011 Pursuant to 40 CFR 1506.9. Notice Section...

  12. 76 FR 65775 - Environmental Impact Statement: Harris County, Texas

    Science.gov (United States)

    2011-10-24

    ... Federal Highway Administration Environmental Impact Statement: Harris County, Texas AGENCY: Federal... this notice to advise the public that an environmental impact statement (EIS) will be prepared for the... Act: A Legacy for Users (SAFETEA-LU) and the National Environmental Policy Act (NEPA). FOR FURTHER...

  13. 78 FR 4143 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2013-01-18

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 01/07/2013 Through 01/11/2013 Pursuant to 40 CFR 1506.9. Notice Section...

  14. 76 FR 36613 - Environmental Impact Statement; Nueces County, TX

    Science.gov (United States)

    2011-06-22

    ... Federal Highway Administration Environmental Impact Statement; Nueces County, TX AGENCY: Federal Highway... advise the public that an environmental impact statement (EIS) will be prepared for the proposed United... (SAFETEA-LU) and the National Environmental Policy Act (NEPA). FOR FURTHER INFORMATION CONTACT: Gregory...

  15. 32 CFR 989.16 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  16. 75 FR 25309 - Environmental Impact Statement: Cook County, IL

    Science.gov (United States)

    2010-05-07

    ... TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook County, IL AGENCY: Federal... advise the public that an Environmental Impact Statement (EIS) will be prepared for the 75th Street... comprises several elements of the overall Chicago Region Environmental and Transportation Efficiency Program...

  17. 23 CFR 771.125 - Final environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  18. 77 FR 5513 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-02-03

    ... From the Federal Register Online via the Government Publishing Office ] ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 01/23/2012 Through 01/27/2012 Pursuant to 40 CFR 1506.9 Notice Section 309...

  19. 21 CFR 25.52 - Environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  20. 33 CFR 230.13 - Environmental Impact Statement (EIS).

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Environmental Impact Statement..., DEPARTMENT OF DEFENSE PROCEDURES FOR IMPLEMENTING NEPA § 230.13 Environmental Impact Statement (EIS). An EIS... issues and impacts. The transmittal letter to EPA as well as the cover sheet should clearly identify the...

  1. 76 FR 6461 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2011-02-04

    ... AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements filed 01/24/2011 through 01/28/2011 pursuant to 40 CFR 1506.9. Notice In..., Evaluates Environmental Impacts of Stationing Army Combat Aviation Brigade at Fort Carson, CO and Joint Base...

  2. 78 FR 2397 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2013-01-11

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 12/31/2012 Through 01/04/2013 Pursuant to 40 CFR 1506.9. Notice Section...

  3. 75 FR 38517 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2010-07-02

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements. Filed 06/21/2010 through 06/25/210. Pursuant to 40 CFR 1506.9. Notice In...

  4. 77 FR 74479 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-12-14

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 12/03/2012 Through 12/07/2012 Pursuant to 40 CFR 1506.9. Notice Section...

  5. 77 FR 2979 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-01-20

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 01/09/2012 Through 01/13/2012 Pursuant to 40 CFR 1506.9. Notice Section...

  6. 75 FR 10254 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2010-03-05

    ... Doc No: 2010-4699] ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8988-6] Environmental Impact Statements...-1399 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 02... Impacts, Oakland City to Washington, (IN-64 to US 50), Gibson, Pike and Daviess Counties, IN, Wait Period...

  7. 77 FR 62235 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-10-12

    ... [Federal Register Volume 77, Number 198 (Friday, October 12, 2012)] [Notices] [Page 62235] [FR Doc No: 2012-25154] ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-5] Environmental Impacts Statements...-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed...

  8. 78 FR 5439 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2013-01-25

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 01/14/2013 Through 01/18/2013 Pursuant to 40 CFR 1506.9 Notice Section 309...

  9. 76 FR 17185 - Environmental Impact Statement: Cook County, IL

    Science.gov (United States)

    2011-03-28

    ... Federal Highway Administration Environmental Impact Statement: Cook County, IL AGENCY: Federal Highway... advise the public that an Environmental Impact Statement (EIS) will be prepared for the Grand Crossing... overall Chicago Region Environmental and Transportation Efficiency Program (CREATE), a joint effort of the...

  10. 75 FR 69154 - Environmental Impact Statement: Kern County, CA

    Science.gov (United States)

    2010-11-10

    ... TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Kern County, CA AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Rescind Notice of Intent to prepare an Environmental Impact... prepare an Environmental Impact Statement (EIS) for the proposed 24th Street Improvement Project in Kern...

  11. 75 FR 65320 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2010-10-22

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 10/11/2010 Through 10/15/2010 Pursuant to 40 CFR 1506.9. Notice In...

  12. 78 FR 43200 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2013-07-19

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 07/08/2013 Through 07/12/2013 Pursuant to 40 CFR 1506.9. Notice Section...

  13. 75 FR 72823 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2010-11-26

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements ] Filed 11/15/2010 Through 11/19/2010. Pursuant to 40 CFR 1506.9. Notice In...

  14. 77 FR 2060 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-01-13

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal... Environmental Impact Statements Filed 01/03/2012 Through 01/06/2012 Pursuant to 40 CFR 1506.9. NOTICE: Section...

  15. 10 CFR 1021.310 - Environmental impact statements.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Environmental impact statements. 1021.310 Section 1021.310 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) NATIONAL ENVIRONMENTAL POLICY ACT IMPLEMENTING PROCEDURES Implementing Procedures § 1021.310 Environmental impact statements. DOE shall prepare and...

  16. 78 FR 20632 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2013-04-05

    ... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal... Environmental Impact Statements Filed 03/25/2013 Through 03/29/2013 Pursuant to 40 CFR 1506.9. Notice Section...

  17. 75 FR 27579 - Bison Brucellosis Remote Vaccination, Draft Environmental Impact Statement, Yellowstone National...

    Science.gov (United States)

    2010-05-17

    ... National Park Service Bison Brucellosis Remote Vaccination, Draft Environmental Impact Statement... Availability of the Draft Environmental Impact Statement for a Bison Brucellosis Remote Vaccination Program... Vaccination Draft Environmental Impact Statement (EIS) for Yellowstone National Park. This planning...

  18. 76 FR 27344 - Water Resources Management Plan/Environmental Impact Statement, Mojave National Preserve, San...

    Science.gov (United States)

    2011-05-11

    ... National Park Service Water Resources Management Plan/Environmental Impact Statement, Mojave National... Prepare a Water Resources Management Plan/ Environmental Impact Statement for Mojave National Preserve... to inform preparation of a Water Resources Management Plan/Environmental Impact Statement...

  19. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Science.gov (United States)

    2010-08-10

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards Contained in the AICPA Statement on... Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting...

  20. ALGEBRAIC GENERALIZATION OF THE CASH FLOW STATEMENT: REFLECTIONS BY MEANS OF AN ALGEBRAIC ALGORITHM

    National Research Council Canada - National Science Library

    José Roberto Kassai; Antonio Geloneze Neto

    2012-01-01

    ... (about one million dollars as of this writing) to publish a cash flow statement (CFS) as part of their financial statements, making this statement another important source of information for investors...

  1. 75 FR 13138 - Grand Ditch Breach Restoration Environmental Impact Statement, Rocky Mountain National Park, CO

    Science.gov (United States)

    2010-03-18

    ... National Park Service Grand Ditch Breach Restoration Environmental Impact Statement, Rocky Mountain... prepare an Environmental Impact Statement for the Grand Ditch Breach Restoration, Rocky Mountain National...), the National Park Service is preparing an Environmental Impact Statement for the Grand Ditch...

  2. Prelude and first decade, 1951-1961

    Science.gov (United States)

    Shepherd, L. R.

    The initiative leading to the establishment of the International Astronautical Federation (IAF) was taken in 1949 by the Stuttgart based Gesellschaft für Weltraumforschung (GfW), who proposed to other astronautical societies that a conference should be arranged to establish mutual co-operation. The British Interplanetary Society (BIS) agreed to organize such a conference in London in 1951, but in the interim the Groupement Astronautique Français (GAF) arranged a preliminary meeting to set up the agenda for the London meeting and to define its objectives. Representatives from astronautical groups in seven European countries and one South American society met in Paris in October 1950. Their meetings were preceded, on 30 September, by a large public gathering organized by the GAF, in the Sorbonne and was designated the Premier Congrès International d'Astronautique, a style which was to be adopted, in its English translation, for the subsequent annual conferences of the IAF. The representatives agreed that the objective of the London conference should be to create a federation of autonomous national astronautical societies, whose main purpose would be to provide an annual forum where these societies would meet. The London conference in September 1951, held in the City of Westminster, following the Paris precedent, was designated the IInd International Astronautical Congress. Astronautical and rocket societies from the ten countries were represented and became signatories to the agreement founding the IAF on 4 September 1951. The London congress set the pattern for subsequent congresses, in particular introducing technical lecture sessions. At the IIIrd Congress, held in Stuttgart, the first under the aegis of the newly founded IAF, a constitution was agreed and a Finance Committee was elected. The Constitution established that the Federation should be registered in Switzerland and be governed by a council of voting members—one only from each country. Subsequent congresses saw the gradual introduction of familiar federation institutions. At Zurich in 1953 a Credentials Committee, to screen applications for membership, was introduced and the publication of a regular journal proposed. The following year's congress at Innsbruck marked the establishment of the Astronautica Acta. In 1955 at Copenhagen the scope of membership was broadened to include institutional membership. The VIIth IAF Congress in Rome saw the introduction of the Nominations Committee to recommend candidates for the annual election of officers. The 1957 congress at Barcelona was the first astronautical conference of the space age, immediately following the launching of Sputnik 1. That congress saw the first formal submission of a proposal to set up an International Academy of Astronautics (IAA) though this was not discussed. At the Amsterdam congress in 1958, the number of papers increased to 80 and parallel sessions were introduced. The Xth Congress returned to the City of Westminster where a resolution founding the IAA was adopted, naming Theodore von Kármán as its Director. Immediately, editorial responsibility for the Astronautica Acta was transferred to the IAA from the Federation, taking effect from 1 January 1960. At the same congress a resolution founding an International Institute of Space Law (IISL) was approved. It was also resolved that the Federation should set up its headquarters in Paris. The XIth Congress at Stockholm had, as it main items of business, the inauguration of the IAA and the IISL. Proposals for the structure and statutes of the Academy were duly approved and 45 founding members appointed. The IISL statutes were also approved. The draft of a new IAF constitution, which had been scrutinized at spring meetings of the officers, was referred back to the committee. One of the main features of the draft had been the introduction of a Bureau made up of IAF officers and, ex-officio, the Director of the IAA and the President of the IISL. Pending the eventual adoption of the new Constitution, the Bureau would function informally. In 1961 the Federation as we know it today emerged beginning with the spring meeting in Paris, held in premises shared by the IAF and IAA, and with the Executive Secretariat in place. The main business was for the informal Bureau to meet with the committee responsible for the draft of the new constitution, to amend it to a form acceptable to all member societies. This done, the proposed new Constitution was submitted to the ensuing congress in Washington D.C. The XIIth Congress saw the IAF emerge from its adolescence to adult status. The new Constitution was approved and the Bureau was formally established. Henceforth, the plenary gathering of member societies was designated the General Assembly and reference to the IAF Council discontinued. A radical innovation was the creation of the International Programme Committee with future responsibility for planning and co-ordinating the congress technical lecture sessions. At Washington the first task of the Bureau was to draw up the Terms of Reference and the functional duties of this committee which have remained substantially unchanged.

  3. Hyperparathyroidism and psychosis: possible prelude to murder.

    Science.gov (United States)

    Bresler, S A; Logan, W S; Washington, D

    2000-05-01

    The authors present a case of a middle aged attorney who suffered from hyperparathyroidism and a psychotic disorder. It is possible that the hyperparathyroidism may have precipitated an acute psychotic delusional rage leading to an attempted mass murder. They discuss the relationship between hyperparathyroidism and neuropsychiatric symptoms in consideration of available research.

  4. Significant NRC Enforcement Actions

    Data.gov (United States)

    Nuclear Regulatory Commission — This dataset provides a list of Nuclear Regulartory Commission (NRC) issued significant enforcement actions. These actions, referred to as "escalated", are issued by...

  5. 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.

  6. Operations research problems statements and solutions

    CERN Document Server

    Poler, Raúl; Díaz-Madroñero, Manuel

    2014-01-01

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

  7. CONSENSUS STATEMENT ON THE MANAGEMENT OF URTICARIA

    Science.gov (United States)

    Godse, Kiran V; Zawar, Vijay; Krupashankar, DS; Girdhar, Mukesh; Kandhari, Sanjiv; Dhar, Sandipan; Ghosh, Sanjay; Rajagopalan, Murlidhar; Zuberbier, Torsten

    2011-01-01

    This consensus statement was developed by Special Interest Group – Urticaria (IADVL). Urticaria, a heterogeneous group of diseases, often cannot be recognized by its morphology. Due to non-specific and non-affordable diagnosis, management of urticaria, especially chronic urticaria, is very challenging. This guideline includes definition, causes, classification and management of urticaria. Urticaria has a profound impact on the quality of life and causes immense distress to patients, necessitating effective treatment. One approach to manage urticaria is identification and elimination of the underlying cause(s) and/or eliciting trigger(s), while the second one is treatment aimed at providing symptomatic relief. This guideline recommends use of second-generation non-sedating H1 antihistamines as the first-line treatment. The dose can be increased up to four times to meet the expected results. In case patients still do not respond, appropriate treatment options can be selected depending on the cost. PMID:22121259

  8. The 7 Aarhus Statements on Climate Change

    DEFF Research Database (Denmark)

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

    2009-01-01

    More than 1000 prominent representatives from science, industry, politics and NGOs were gathered in Aarhus on 5–7 March 2009 for the international climate conference 'Beyond Kyoto: Addressing the Challenges of Climate Change'. Thematically, Beyond Kyoto was divided into seven areas of particular...... interest for understanding the effects of the projected future climate change and how the foreseen negative impacts can be counteracted by mitigation and adaptation measures. The themes were: Climate policy: the role of law and economics; Biodiversity and ecosystems; Agriculture and climate change......; Nanotechnology solutions for a sustainable future; Citizens and society, and The Arctic. The main responsible scientists for the seven conference themes and representatives from the think-tank CONCITO delivered 'The 7 Aarhus Statements on Climate Change' as part of the closing session of the conference...

  9. Assessment of self-statements in agoraphobic situations : construction and psychometric evaluation of the Agoraphobic Self-Statements Questionnaire (ASQ)

    NARCIS (Netherlands)

    Van Hout, W.J.P.J.; Emmelkamp, P.M.G.; Koopmans, P.C.; Bögels, S.M.; Bouman, T.K.

    2001-01-01

    The study describes the development and psychometric evaluation of a self-report questionnaire for use in both treatment-outcome research and process studies: the Agoraphobic self-statements Questionnaire (ASQ). The ASQ comprises two subscales: a positive self-statements subscale and a negative self

  10. Assessment of self-statements in agoraphobic situations : construction and psychometric evaluation of the Agoraphobic Self-Statements Questionnaire (ASQ)

    NARCIS (Netherlands)

    Van Hout, W.J.P.J.; Emmelkamp, P.M.G.; Koopmans, P.C.; Bögels, S.M.; Bouman, T.K.

    2001-01-01

    The study describes the development and psychometric evaluation of a self-report questionnaire for use in both treatment-outcome research and process studies: the Agoraphobic self-statements Questionnaire (ASQ). The ASQ comprises two subscales: a positive self-statements subscale and a negative self

  11. Sicily statement on evidence-based practice

    Directory of Open Access Journals (Sweden)

    Hopayian Kevork

    2005-01-01

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

  12. Choosing Outcomes of Significance.

    Science.gov (United States)

    Spady, William G.

    1994-01-01

    Outcomes are high-quality, culminating demonstrations of significant learning in context. The High Success Network uses the "Demonstration Mountain" to differentiate among three major "learning zones" and six different forms of learning demonstrations that increase in complexity, generalizability, and significance, along with…

  13. The origins and significance of contemporary terrorism

    Energy Technology Data Exchange (ETDEWEB)

    Cooper, B. [Calgary Univ., AB (Canada)

    2002-07-01

    Terrorism has been the subject of many presidential and prime ministerial statements over the years. Sixteen weeks before the attacks on the World Trade Centre and the Pentagon, the American Secretary of State, referred to a report that indicated an 8 per cent increase in international terrorist attacks during year 2000 and stated that terrorism shows the dark side of globalization. Of the 423 recorded attacks, 200 were directed against the United States. This paper emphasizes three points to understand the significance of terrorism. First, it is necessary to understand the context within which terrorist acts are carried out, namely the modern world in its spiritual and its material dimensions. It is also necessary to understand the direction and trajectory of recent trends in terrorism and what can be done to stop it. 97 refs.

  14. Human error: A significant information security issue

    Energy Technology Data Exchange (ETDEWEB)

    Banks, W.W.

    1994-12-31

    One of the major threats to information security human error is often ignored or dismissed with statements such as {open_quotes}There is not much we can do about it.{close_quotes} This type of thinking runs counter to reality because studies have shown that, of all systems threats, human error has the highest probability of occurring and that, with professional assistance, human errors can be prevented or significantly reduced Security analysts often overlook human error as a major threat; however, other professionals such as human factors engineers are trained to deal with these probabilistic occurrences and mitigate them. In a recent study 55% of the respondents surveyed considered human error as the most important security threat. Documentation exists to show that human error was a major cause of the consequences suffered at Three Mile Island, Chernobyl, Bhopal, and the Exxon tanker, Valdez. Ironically, causes of human error can usually be quickly and easily eliminated.

  15. Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement

    Directory of Open Access Journals (Sweden)

    Nicoleta FARCANE

    2012-05-01

    Full Text Available The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to verify the importance and usefulness of perception on the cash-flow statement. The investigation based on testing four hypotheses has been carried out within the framework of small and medium-sized enterprises in Western Romania and the categories of respondents to the study were: upper management and accounting specialists. The results highlight the fact that there are differences between the categories of users of the cash-flow statements, fact highlighted and illustrated by our findings. The article ends with the conclusions of the authors regarding the importance and usefulness of the use and implementation of the cash-flow statement of the small and medium enterprises in Western Romania.

  16. Louisiana State Penitentiary Levee, Mississippi River. Main Report and Final Environmental Impact Statement and Appendixes.

    Science.gov (United States)

    1982-01-01

    deep-water areas providing suitable breeding habitat for the American alligator . 12. Recommendations of the Reporting Officer. The District Comander...would provide suitable habitat for courtship and breeding for the American alligator . Audubon Society Blue List. Plan A would not significantly affect any...Suitable spawning areas B-14 • • | I .. . * FINAL EIWVIRO"NTAL IMPACT .STATEMENT LOUISMAN STATE PENI ~fTEARY LEVE 11111W E M fjRER LUIM WEST , k

  17. Significance Testing Without Truth

    Science.gov (United States)

    2012-07-27

    ICES REPORT 12-34 August 2012 Significance testing without truth by William Perkins, Mark Tygert, and Rachel Ward The Institute for Computational...testing without truth , ICES REPORT 12-34, The Institute for Computational Engineering and Sciences, The University of Texas at Austin, August 2012...2. REPORT TYPE 3. DATES COVERED 00-00-2012 to 00-00-2012 4. TITLE AND SUBTITLE Significance testing without truth 5a. CONTRACT NUMBER 5b

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

    Science.gov (United States)

    Dalsted, N L

    1995-07-01

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

  19. Annual Financial Statements � the Final Products of Accounting

    Directory of Open Access Journals (Sweden)

    Genu Alexandru Caruntu

    2016-07-01

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

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

    Science.gov (United States)

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

    2005-04-01

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

  1. A Significant Play

    Institute of Scientific and Technical Information of China (English)

    梁海光; 陈明

    2002-01-01

    Yesterday evening, I went to see a play. It was really significant. It was about Zheng Xiaoyue, a very clever and diligent middle school student. Unfortunately, her mother died when she and her brother were very young. Her father was out of work and,

  2. Health claims and other health-related statements in the labeling and advertising of alcohol beverages (99R-199P). Final rule, Treasury decision.

    Science.gov (United States)

    2003-03-03

    TTB is amending the regulations to prohibit the appearance on labels or in advertisements of any health-related statement, including a specific health claim, that is untrue in any particular or tends to create a misleading impression. A specific health claim on a label or in an advertisement is considered misleading unless the claim is truthful and adequately substantiated by scientific evidence; properly detailed and qualified with respect to the categories of individuals to whom the claim applies; adequately discloses the health risks associated with both moderate and heavier levels of alcohol consumption; and outlines the categories of individuals for whom any levels of alcohol consumption may cause health risks. In addition, TTB will consult with the Food and Drug Administration (FDA), as needed, on the use of specific health claims on labels. If FDA determines that a specific health claim is a drug claim that is not in compliance with the requirements of the Federal Food, Drug, and Cosmetic Act, TTB will not approve the use of such statement on a label. Health-related statements that are not specific health claims or health-related directional statements will be evaluated on a case-by-case basis to determine if they tend to mislead consumers. The final rule provides that health-related directional statements (statements that direct or refer consumers to a third party or other source for information regarding the effects on health of alcohol consumption) will be presumed misleading unless those statements include a brief disclaimer advising consumers that the statement should not encourage consumption of alcohol for health reasons, or some other appropriate disclaimer to avoid misleading consumers. TTB believes that the final regulations will ensure that labels and advertisements do not contain statements or claims that would tend to mislead the consumer about the significant health consequences of alcohol consumption.

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

    Directory of Open Access Journals (Sweden)

    BOGDAN RĂVAŞ

    2011-01-01

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

  4. Significant Tsunami Events

    Science.gov (United States)

    Dunbar, P. K.; Furtney, M.; McLean, S. J.; Sweeney, A. D.

    2014-12-01

    Tsunamis have inflicted death and destruction on the coastlines of the world throughout history. The occurrence of tsunamis and the resulting effects have been collected and studied as far back as the second millennium B.C. The knowledge gained from cataloging and examining these events has led to significant changes in our understanding of tsunamis, tsunami sources, and methods to mitigate the effects of tsunamis. The most significant, not surprisingly, are often the most devastating, such as the 2011 Tohoku, Japan earthquake and tsunami. The goal of this poster is to give a brief overview of the occurrence of tsunamis and then focus specifically on several significant tsunamis. There are various criteria to determine the most significant tsunamis: the number of deaths, amount of damage, maximum runup height, had a major impact on tsunami science or policy, etc. As a result, descriptions will include some of the most costly (2011 Tohoku, Japan), the most deadly (2004 Sumatra, 1883 Krakatau), and the highest runup ever observed (1958 Lituya Bay, Alaska). The discovery of the Cascadia subduction zone as the source of the 1700 Japanese "Orphan" tsunami and a future tsunami threat to the U.S. northwest coast, contributed to the decision to form the U.S. National Tsunami Hazard Mitigation Program. The great Lisbon earthquake of 1755 marked the beginning of the modern era of seismology. Knowledge gained from the 1964 Alaska earthquake and tsunami helped confirm the theory of plate tectonics. The 1946 Alaska, 1952 Kuril Islands, 1960 Chile, 1964 Alaska, and the 2004 Banda Aceh, tsunamis all resulted in warning centers or systems being established.The data descriptions on this poster were extracted from NOAA's National Geophysical Data Center (NGDC) global historical tsunami database. Additional information about these tsunamis, as well as water level data can be found by accessing the NGDC website www.ngdc.noaa.gov/hazard/

  5. Greeting and General Statement by the Organizer.

    Science.gov (United States)

    Shiragami, Makoto

    2017-01-01

     Regulatory science is growing increasingly important, and the Health and Medical Strategy of the Japanese government reflects this. How regulatory science is covered in pharmaceutical education is an urgent issue. Education on regulatory science is also part of the modified version of the model core curriculum in the six-year pharmaceutical course that was introduced from 2015. The Regulatory Science Task Force of the Pharmaceutical Society of Japan, in response to a commission of the Ministry of Education, Culture, Sports, Science and Technology, conducted a study on the development of teaching material and educational methods for regulatory science, held a symposium with the participation of pharmaceutical educators in February 2015, and proposed draft teaching material based on the discussions during the symposium. The draft consists of two parts. Part one consists of a general statement on the purpose and definition of regulatory science and explanations of regulatory science with examples in various fields. Part two proposes case methods for participatory education. As the draft was developed in a limited time by a limited number of people, some issues remain to be resolved, such as few pharmacist-related examples for explanation and scenarios for case methods are included. Experts from various fields will make proposals for improving the teaching material, and educators will report on the status of regulatory science education. These issues will then be discussed with the audience. The organizers hope that the symposium will provide an opportunity to deepen our understanding of regulatory science and enhance education in it.

  6. Self-Statement Modification Techniques for Distressed College Students with Low Self-Esteem and Depressive Symptoms

    Science.gov (United States)

    Clore, Jean; Gaynor, Scott

    2006-01-01

    Thirty students (73% female, M = 21 years) reporting significant distress, low self-esteem, and depressive symptoms were randomly assigned to three sessions of either: (a) restructuring of negative self-thoughts (via training and daily practice using the Thought Record) or (b) enhancement of positive self-statements (via fluency training and daily…

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

    Science.gov (United States)

    Peikari, Hamid Reza

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

  8. 78 FR 20623 - Environmental Impact Statement for Modernization and Repair of Piers 2 and 3, Military Ocean...

    Science.gov (United States)

    2013-04-05

    ... and 3 are used to transport military supplies in the Pacific region. There may be significant impacts... Department of the Army Environmental Impact Statement for Modernization and Repair of Piers 2 and 3, Military...-needed modernization and repairs of Piers 2 and 3, Military Ocean Terminal Concord (MOTCO) due...

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    Gabriela Ungureanu

    2010-12-01

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

  11. Automatic and effortful processing of self-statements in depression.

    Science.gov (United States)

    Wang, Catharina E; Brennen, Tim; Holte, Arne

    2006-01-01

    Clark and Beck (1999) and Williams et al. (1997) have come up with quite different conclusions regarding which cognitive processes are most affected by negative self-schemata and negative knowledge structures. In order to increase the understanding of differences in effortful and automatic processing in depression, we compared never depressed (ND), previously depressed (PD) and clinically depressed (CD) individuals on free recall, recognition and fabrication of positive and negative self-statements. The results showed that: (i) overall NDs and PDs recalled more positive self-statements than CDs, whereas CDs correctly recognized more negative self-statements than NDs and PDs; and (ii) CDs and PDs fabricated more negative than positive self-statements, whereas no difference was obtained for NDs. The results seem to be in line with Clark and Beck's suggestions. However, there are several aspects of the present findings that make the picture more complicated.

  12. 47 CFR 5.63 - Supplementary statements required.

    Science.gov (United States)

    2010-10-01

    ... statement describing in detail the program of research and experimentation proposed, the specific objectives sought to be accomplished; and how the program of experimentation has a reasonable promise of... of the resulting probability of human casualty....

  13. 19 CFR 24.25 - Statement processing and Automated Clearinghouse.

    Science.gov (United States)

    2010-04-01

    ... SECURITY; DEPARTMENT OF THE TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.25 Statement... filer has the necessary software to participate and otherwise qualifies to participate in ACH,...

  14. 7 CFR 205.505 - Statement of agreement.

    Science.gov (United States)

    2010-01-01

    ... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) ORGANIC FOODS PRODUCTION ACT PROVISIONS NATIONAL ORGANIC PROGRAM Accreditation of Certifying Agents § 205.505 Statement of agreement....

  15. Understanding Presidential Rhetoric: The Vietnam Statements of Lyndon Johnson

    Science.gov (United States)

    Sigelman, Lee; Miller, Lawrence

    1978-01-01

    Focuses on Lyndon Johnson's public statements about Vietnam during the final eighteen months of his presidency in an attempt to gain a perspective on the factors which shape presidential rhetoric. (MH)

  16. 77 FR 20690 - Environmental Impact Statement: Albuquerque, New Mexico

    Science.gov (United States)

    2012-04-05

    ... TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Albuquerque, New Mexico AGENCY... the Interstate 25 and Paseo del Norte Interchange in Albuquerque, New Mexico. FOR FURTHER INFORMATION CONTACT: Greg Heitmann, Environmental Specialist, Federal Highway Administration, New Mexico...

  17. 75 FR 36386 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2010-06-25

    ... Extension, Address Transportation Problems and Deficiencies, Cities of Pasadena, Arcadia, Monrovia, Durate... From the Federal Register Online via the Government Publishing Office ENVIRONMENTAL PROTECTION AGENCY Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal...

  18. Statement of Bureau representative [template] [Laguna Atascosa National Wildlife Refuge

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document is a template used for the statement of the bureau representative and the public hearing for the Laguna Atascosa National Wildlife Refuge Wilderness...

  19. Scope of Collections Statement Ohio River Islands National Wildlife Refuge

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This Scope of Collections Statement serves to define the holdings, present and future, of museum property that contributes directly to the mission of Ohio River...

  20. 26 CFR 1.533-2 - Statement required.

    Science.gov (United States)

    2010-04-01

    ...) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-2 Statement... shareholders, the amounts that would be payable to each of the shareholders if the income of the...

  1. Purpose and Vision Statements for Wetland Management Districts

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This memorandum from the Region 6 Assistant Regional Director, National Wildlife Refuge System, is transmitting purpose and vision statements for Wetland Management...

  2. Statement on Bills to Designate Crab Orchard Wilderness

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — Statement of John Kyl on H.R. 3508 and H.R. 5893, bills to designate Crab Orchard Wilderness within Crab Orchard National Wildlife Refuge. This document includes maps.

  3. 45 CFR 2554.4 - What is a statement?

    Science.gov (United States)

    2010-10-01

    ... PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Overview and Definitions § 2554.4 What is a statement? A “statement” means any written representation, certification, affirmation, document, record, or accounting...

  4. [Fish Springs National Wildlife Refuge : Refuge objectives statement and documentation

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — Refuge objective statement and documentation for Fish Springs National Wildlife Refuge. This report begins with background information on the refuge and rational for...

  5. Reading and understanding employee benefit plan financial statements.

    Science.gov (United States)

    Lee, David C; Van Sertima, Michael A

    2004-03-01

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

  6. 75 FR 62627 - Environmental Impact Statement; Davis County, UT

    Science.gov (United States)

    2010-10-12

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement; Davis County, UT AGENCY: Federal Highway... Department of Transportation, Region One Office, 166 West Southwell Street, Ogden, UT 84404-4194,...

  7. 75 FR 9476 - Environmental Impact Statement: Salt Lake County, UT

    Science.gov (United States)

    2010-03-02

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Salt Lake County, UT AGENCY: Federal... Engineer, Federal Highway Administration, 2520 West 4700 South, Suite 9A, Salt Lake City, UT...

  8. Final Environmental Impact Statement Rocky Mountain Arsenal NWR

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This final environmental impact statement identifies the purpose and need for a management plan; outlines the legal foundation for management of the Rocky Mountain...

  9. 76 FR 3695 - Environmental Impact Statement: Interstate 64 Corridor, Virginia

    Science.gov (United States)

    2011-01-20

    ... Federal Highway Administration Environmental Impact Statement: Interstate 64 Corridor, Virginia AGENCY... Administration is issuing this notice to advise the public of its intent to prepare an Environmental Impact..., Senior Environmental Specialist, Federal Highway Administration, Post Office Box 10249, Richmond...

  10. 14 CFR 399.4 - Nature and effect of policy statements.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Nature and effect of policy statements. 399.4 Section 399.4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... Statements § 399.4 Nature and effect of policy statements. Policy statements published in this part will be...

  11. 10 CFR 51.81 - Distribution of draft environmental impact statement.

    Science.gov (United States)

    2010-01-01

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

  12. 10 CFR 51.86 - Distribution of draft environmental impact statement.

    Science.gov (United States)

    2010-01-01

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

  13. 10 CFR 51.72 - Supplement to draft environmental impact statement.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Supplement to draft environmental impact statement. 51.72... Implementing Section 102(2) Environmental Impact Statements § 51.72 Supplement to draft environmental impact statement. (a) The NRC staff will prepare a supplement to a draft environmental impact statement for which a...

  14. 43 CFR 46.415 - Environmental impact statement content, alternatives, circulation and filing requirements.

    Science.gov (United States)

    2010-10-01

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

  15. 40 CFR 1502.19 - Circulation of the environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  16. Tier 1 MFIs Financial Performance: Cash-flow statement analysis

    OpenAIRE

    Dumont, Gautier; Schmit, Mathias

    2013-01-01

    When assessing the financial performance of Microfinance institutions, the current literature commonly uses balance sheets and income statements. In order to assess sources of cash generated, if any, we analyse the cash flow statements of the 30 largest MFIs that display audited reports between 2006 and 2010. We find that all the MFIs of the sample had cumulated negative free cash flow over the period and positive cash flow from operations. We propose classification of MFIs based on their inv...

  17. Functions of Case Statements in the Kazakh Text

    Directory of Open Access Journals (Sweden)

    Almagul S. Adilova

    2013-01-01

    Full Text Available The article deals with the functioning of universally decisional or foreign statements. Foreign precedent statements in Kazakh texts are used in canonic and modified forms and fulfill connotative, text-forming, informative functions. These quotations, having lost connection with their context not always preserve perception invariant due to the diversity of linguistic competence and cognitive basis of an author or a reader

  18. Children's self-statements and adjustment to elective outpatient surgery.

    Science.gov (United States)

    Brophy, C J; Erickson, M T

    1990-02-01

    Children's coping self-statements, levels of anxiety, degree of behavioral adjustment, as well as levels of maternal state anxiety and parenting style, and demographic variables were used to predict the reactions of 61 children to elective day surgery. Results indicated that elective day surgery was not psychologically traumatic for most children. However, the use of negative self-statements and both low and high maternal anxiety were found to be related to increased anxiety of the children experiencing elective day surgery.

  19. Corporate Governance and the Credibility of Financial Statements in Nigeria

    OpenAIRE

    Eyesan Leslie Dabor; Semiu Babatunde Adeyemi

    2014-01-01

    Optimal decision-making is based on the quality of information available to the decision maker. Financial statements published by companies are the major sources of financial information available to investors and other stakeholders of the company. The credibility of these financial statements has very salient implications for the quality of decisions that investors can make. By using primary data collected from two hundred and forty eight respondents, and secondary data from twenty quoted co...

  20. IAS 7, Statement of Cash Flows – A Closer Look

    OpenAIRE

    Muthupandian, K S

    2008-01-01

    The International Accounting Standards Committee issued the the International Accounting Standard 7, Cash Flow Statements. The objective of IAS 7 is to require the presentation or provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a statement of cash flows, which classifies cash flows during the period according to operating, investing, and financing activities. This article presents a closer look of standard (objective, scope, defi...

  1. The Visualisation of Cognitive Structures in Forensic Statements

    OpenAIRE

    2016-01-01

    Forensic statements are often unstructured, intricate, and thus difficult to interpret and assess. This is due to the varied nature and format of how interviews with victims, witnesses, or suspects are conducted. It is even more difficult for police investigators, lawyers or other legal practitioners to grasp intuitively and accurately the key information pertaining within the varied statements. This research investigates the opportunities in the convergence of linguistic approaches to extrac...

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

    OpenAIRE

    A.V. Ozeran

    2016-01-01

    The notes to Financial Statements are one of the most powerful sources of information for management decisions concerning a business entity. The tendency to overload informative notes causes rethinking of their role and content. The aim of the study is to discuss a number of ideas that set the requirements for disclosure in the notes to financial statements in order to prevent duplication of information in financial reporting as a whole and eliminate irrelevant disclosure to achieve clarity, ...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-24

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

  4. PROFESSIONAL JUDGEMENT: A MUST IN THE AUDIT OF FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Anca Oana Chis

    2015-07-01

    Full Text Available Professional judgement involves the application of auditor’s knowledge, skills and experience during all stages of the audit. Our article aims to study professional judgement in the audit of financial statements. It should be applied correctly and consistently in order to obtain a fair view of financial statements and to meet all financial users’ need for information. Being a mix of cognitive, technical, theoretical and cultural factors it was and is studied worldwide. The study highlights the fact that audit of financial statements needs professional judgement during all level at the audit. At the beginning the auditors must use it in order to select an audit client and judge the risks associated with it. During the planning stage the financial statements risks must be assessed and the proper level of procedures set for each financial statement line. Professional judgement must be used also during the testing phase when using techniques as sampling, when analysing complex transactions in which substance over form principle should be respected. Last, but not least a correct opinion should be given for the financial statements of each company. All in all, professional judgement becomes a must for auditors in the complex situations met.

  5. Corporate Governance and the Credibility of Financial Statements in Nigeria

    Directory of Open Access Journals (Sweden)

    Eyesan Leslie Dabor

    2014-09-01

    Full Text Available Optimal decision-making is based on the quality of information available to the decision maker. Financial statements published by companies are the major sources of financial information available to investors and other stakeholders of the company. The credibility of these financial statements has very salient implications for the quality of decisions that investors can make. By using primary data collected from two hundred and forty eight respondents, and secondary data from twenty quoted companies in Nigeria, we sought to determine the relationship between corporate governance and the credibility of financial statements. The secondary data was analysed using multiple regression, while the primary data was used to test hypotheses using the chi-squared test. We find that including non-executive directors on the board, and compliance with audit committee composition as provided by the Nigerian Companies and Allied Matters Act (CAMA 1990 are likely to enhance the credibility of financial statements. We did not find evidence to suggest that CEO duality or absence of institutional shareholding would have negative effect on the credibility of financial statements. We recommend that apart from including non-executive directors on the board and ensuring that the composition of the audit committee complies with corporate regulatory framework, stakeholder must constantly assess the credibility of the financial statements by assessing the benefits accruing to them in relation to their financial exposure to the organization.

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

    Science.gov (United States)

    Gambescia, Stephen F

    2013-01-01

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

  7. Predicting significant torso trauma.

    Science.gov (United States)

    Nirula, Ram; Talmor, Daniel; Brasel, Karen

    2005-07-01

    Identification of motor vehicle crash (MVC) characteristics associated with thoracoabdominal injury would advance the development of automatic crash notification systems (ACNS) by improving triage and response times. Our objective was to determine the relationships between MVC characteristics and thoracoabdominal trauma to develop a torso injury probability model. Drivers involved in crashes from 1993 to 2001 within the National Automotive Sampling System were reviewed. Relationships between torso injury and MVC characteristics were assessed using multivariate logistic regression. Receiver operating characteristic curves were used to compare the model to current ACNS models. There were a total of 56,466 drivers. Age, ejection, braking, avoidance, velocity, restraints, passenger-side impact, rollover, and vehicle weight and type were associated with injury (p < 0.05). The area under the receiver operating characteristic curve (83.9) was significantly greater than current ACNS models. We have developed a thoracoabdominal injury probability model that may improve patient triage when used with ACNS.

  8. Anthropological significance of phenylketonuria.

    Science.gov (United States)

    Saugstad, L F

    1975-01-01

    The highest incidence rates of phenylketonuria (PKU) have been observed in Ireland and Scotlant. Parents heterozygous for PKU in Norway differ significantly from the general population in the Rhesus, Kell and PGM systems. The parents investigated showed an excess of Rh negative, Kell plus and PGM type 1 individuals, which makes them similar to the present populations in Ireland and Scotlant. It is postulated that the heterozygotes for PKU in Norway are descended from a completely assimilated sub-population of Celtic origin, who came or were brought here, 1ooo years ago. Bronze objects of Western European (Scottish, Irish) origin, found in Viking graves widely distributed in Norway, have been taken as evidence of Vikings returning with loot (including a number of Celts) from Western Viking settlements. The continuity of residence since the Viking age in most habitable parts of Norway, and what seems to be a nearly complete regional relationship between the sites where Viking graves contain western imported objects and the birthplaces of grandparents of PKUs identified in Norway, lend further support to the hypothesis that the heterozygotes for PKU in Norway are descended from a completely assimilated subpopulation. The remarkable resemblance between Iceland and Ireland, in respect of several genetic markers (including the Rhesus, PGM and Kell systems), is considered to be an expression of a similar proportion of people of Celtic origin in each of the two countries. Their identical, high incidence rates of PKU are regarded as further evidence of this. The significant decline in the incidence of PKU when one passes from Ireland, Scotland and Iceland, to Denmark and on to Norway and Sweden, is therefore explained as being related to a reduction in the proportion of inhabitants of Celtic extraction in the respective populations.

  9. 7 CFR Exhibit I to Subpart G of... - Finding of No Significant Environmental Impact

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Finding of No Significant Environmental Impact I... Environmental Impact SUBJECT: Finding of No Significant Environmental Impact and Necessary Environmental... human environment. Therefore, the preparation of an environmental impact statement is not necessary. I...

  10. Final Environmental Impact Statement for National Aeronauties and Space Administration Office of Space Science

    Science.gov (United States)

    2007-11-02

    1973. (30) Rice, E. E., "Propellant and Exhaust Product Composition Data for 14 NASA Sounding Rockets", Battelle-Columbus Laboratories Report No. BMI -SG...Appendix F. The EPA comments are incorporated into the body of the greatly revised statement. 6. Draft Statement published April 21, 1971. Final Statement...E-1 APPENDIX F. COMMENTS ON DRAFT STATEMENT BY EPA AND PETER HUNT ASSOCIATES. . . . . . . . . . . . . . . . . . F-1 LIST OF FIGURES FIGURE 1

  11. Nez Perce Tribal Hatchery Program : Draft Environmental Impact Statement Summary.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration; Nez Perce Tribal Hatchery (Idaho)

    1996-06-01

    This summary gives the major points of the Draft Environmental Impact Statement (EIS) prepared for the Nez Perce Tribal Hatchery by the Nez Perce Tribe (NPT), the Bonneville Power Administration (BPA), the Bureau of Indian Affairs (BIA), and other interested parties. The Nez Perce once were one of the largest Plateau tribes in the Northwest and occupied a territory that included north central Idaho, southeastern Washington and northeastern Oregon. Salmon and other migratory fish species are an invaluable food resource and an integral part of the Nez Perce Tribe`s culture. Anadromous fish have always made up the bulk of the Nez Perce tribal diet and this dependence on salmon was recognized in the treaties made with the Tribe by the US. The historic economic, social, and religious significance of the fish to the Nez Perce Tribe continues to this day, which makes the decline of fish populations in the Columbia River Basin a substantial detrimental impact to the Nez Perce way of life. The Nez Perce Tribal Hatchery is a supplementation program that would rear and release spring, summer, and fall chinook (Oncorhynchus tshawytscha), biologically similar to wild fish, to reproduce in the Clearwater River Subbasin. Program managers propose techniques that are compatible with existing aquatic and riparian ecosystems and would integrate hatchery-produced salmon into the stream and river environments needed to complete their life cycle.

  12. Obesity Pathogenesis: An Endocrine Society Scientific Statement.

    Science.gov (United States)

    Schwartz, Michael W; Seeley, Randy J; Zeltser, Lori M; Drewnowski, Adam; Ravussin, Eric; Redman, Leanne M; Leibel, Rudolph L

    2017-08-01

    Obesity is among the most common and costly chronic disorders worldwide. Estimates suggest that in the United States obesity affects one-third of adults, accounts for up to one-third of total mortality, is concentrated among lower income groups, and increasingly affects children as well as adults. A lack of effective options for long-term weight reduction magnifies the enormity of this problem; individuals who successfully complete behavioral and dietary weight-loss programs eventually regain most of the lost weight. We included evidence from basic science, clinical, and epidemiological literature to assess current knowledge regarding mechanisms underlying excess body-fat accumulation, the biological defense of excess fat mass, and the tendency for lost weight to be regained. A major area of emphasis is the science of energy homeostasis, the biological process that maintains weight stability by actively matching energy intake to energy expenditure over time. Growing evidence suggests that obesity is a disorder of the energy homeostasis system, rather than simply arising from the passive accumulation of excess weight. We need to elucidate the mechanisms underlying this "upward setting" or "resetting" of the defended level of body-fat mass, whether inherited or acquired. The ongoing study of how genetic, developmental, and environmental forces affect the energy homeostasis system will help us better understand these mechanisms and are therefore a major focus of this statement. The scientific goal is to elucidate obesity pathogenesis so as to better inform treatment, public policy, advocacy, and awareness of obesity in ways that ultimately diminish its public health and economic consequences. Copyright © 2017 Endocrine Society.

  13. Meaning and significance of

    Directory of Open Access Journals (Sweden)

    Ph D Student Roman Mihaela

    2011-05-01

    Full Text Available The concept of "public accountability" is a challenge for political science as a new concept in this area in full debate and developement ,both in theory and practice. This paper is a theoretical approach of displaying some definitions, relevant meanings and significance odf the concept in political science. The importance of this concept is that although originally it was used as a tool to improve effectiveness and eficiency of public governance, it has gradually become a purpose it itself. "Accountability" has become an image of good governance first in the United States of America then in the European Union.Nevertheless,the concept is vaguely defined and provides ambiguous images of good governance.This paper begins with the presentation of some general meanings of the concept as they emerge from specialized dictionaries and ancyclopaedies and continues with the meanings developed in political science. The concept of "public accontability" is rooted in economics and management literature,becoming increasingly relevant in today's political science both in theory and discourse as well as in practice in formulating and evaluating public policies. A first conclusin that emerges from, the analysis of the evolution of this term is that it requires a conceptual clarification in political science. A clear definition will then enable an appropriate model of proving the system of public accountability in formulating and assessing public policies, in order to implement a system of assessment and monitoring thereof.

  14. Using SOLO taxonomy to explore students’ mental models of the programming variable and the assignment statement

    Directory of Open Access Journals (Sweden)

    Athanassios Jimoyiannis

    2011-01-01

    Full Text Available Introductory programming seems far from being successful at both university and high school levels. Research data already published offer significant knowledge regarding university students’ deficiencies in computer programming and the alternative representations they built about abstract programming constructs. However, secondary education students’ learning and development in computer programming has not been extensively studied. This paper reports on the use of the SOLO taxonomy to explore secondary education students’ representations of the concept of programming variable and the assignment statement. Data was collected in the form of students’ written responses to programming tasks related to short code programs. The responses were mapped to the different levels of the SOLO taxonomy. The results showed that approximately more than one half of the students in the sample tended to manifest prestructural, unistructural and multistructural responses to the research tasks. In addition, the findings provide evidence that students’ thinking and application patterns are prevalently based on mathematical-like mental models about the concepts of programming variable and the assignment statement. The paper concludes with suggestions for instructional design and practice to help students’ building coherent and viable mental models of the programming variable and the assignment statement.

  15. An Efficient Evaluation and Vector Generation Method for Observability-Enhanced Statement Coverage

    Institute of Scientific and Technical Information of China (English)

    Wei Lu; Xiu-Tao Yang; Tao Lv; Xiao-Wei Li

    2005-01-01

    Coverage evaluation is indispensable for verification via simulation. As the functional complexity of modern design is increasing at a breathtaking pace, it is requisite to take observability into account. Unfortunately, nowadays coverage metrics taking observability into account are not very satisfactory. On the one hand, for the observability assessment algorithms proposed up to now, the overhead of computing is large, so they could not be integrated into simulation tools easily. On the other hand, the vector generation methods involving the metrics taking observability into account are not very efficient, and there exists a disconnection between these metrics and the vector generation process.In this paper, some original ideas for the problems above are presented. (1) Precise and concise abstract representations from HDL (Hardware Description Language) descriptions at RTL (Register Transfer Level) are presented to model observability information. (2) A novel observability evaluation method based on the proposed models is introduced. This method is more computationally efficient than prior efforts to assess observability and it could be integrated into compilers and simulators easily. (3) A new simulation vector generation procedure involving the observability-enhanced statement coverage metric is developed. The method is simulation-based and driven by the distribution of unobserved statements.During this procedure, the proposed algorithm always tries to cover all unobserved statements, and reduce unnecessary backtracking, so it is efficient. The methods proposed have been implemented as a prototype tool for VHDL designs, and the results on benchmarks show significant benefits.

  16. Differences in financial statements of business entities in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Jana Gláserová

    2013-01-01

    Full Text Available Ministry of Finance in the Czech Republic identifies and defines four types of accounting entities that are engaged in business activities. These are the “normal” business entities, business entities as banks, commercial insurance companies and health insurance companies. For each of these types of entities the Ministry of Finance issued relevant regulations that contain specific accounting policies arising mainly from the specifics of the scope of business activities of these entities. The effects of these specifics are ultimately shown also in the individual parts of the financial statement closing. In contrast the International Financial Reporting Standards (IFRS and also generally accepted accounting principles of the United States (U.S. GAAP are valid for all listed entities regardless of their size and scope of activities. The ongoing globalization of the world, transnational mergers and acquisitions of various companies brings the requirements for unification of accounting policies in order to achieve comparability of financial statements closing of companies from different countries, their transparency and completeness of published information in the individual countries. This paper deals with the definition of significant differences in the items of financial statement closing of different types of business entities in the Czech Republic and with the formulation of proposals for individual types of entities, which would contribute to easier orientation and grater comparability for the needs of different users of accounting information.

  17. The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

    Science.gov (United States)

    1986-06-01

    For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

  18. STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW

    Directory of Open Access Journals (Sweden)

    Matis Dumitru

    2008-05-01

    Full Text Available The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects.

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

    Directory of Open Access Journals (Sweden)

    A.V. Ozeran

    2015-12-01

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

  20. Mathematical model of various statements of C-type Language

    Directory of Open Access Journals (Sweden)

    Manoj Kumar Srivastav

    2013-12-01

    Full Text Available Some of the important components of high level languages are statements, keywords, variable declarations, arrays, user defined functions etc. In case of object oriented programming language we use class, object, inheritance, operator overloading, function overloading, polymorphism etc. There are some common category of statements such as control statement, loop statements etc. Pointers are also one important concept in C-language. User defined functions, function subprograms or subroutines are also important concepts in different programming languages. The language like ALGOL was developed using Chomsky context free grammar. The similar concept used in C-type languages. The high level languages are now based on mathematical derivations and logic. Most of the components of any high level language can be obtained from simple mathematical logic and derivations. In the present study the authors have tried to give some unified mathematical model of few statements, arrays, user defined functions of C-language. However, the present method may further be extended to any other high level language.

  1. Science academy statements on water, health, and science education

    Science.gov (United States)

    Showstack, Randy

    2011-05-01

    Several days prior to the Group of 8 (G8) summit of nations on 26-27 May in Deauville, France, science academies from those nations and five others issued joint statements calling for the governments to take actions regarding water and health as well as science education. The water and health statement indicates that nearly 3 billion people will be living in water-scarce countries by 2050 and that 2.6 billion already lack access to proper sanitation and nearly 900 million lack access to a clean water supply. The statement calls for developing basic infrastructure for sanitation, promoting education to change the behavior of populations regarding water supply, funding research and development to identify pathogens, and improving water management and hygiene standards, among other measures.

  2. Assessment of self-statements in agoraphobic situations construction and psychometric evaluation of the Agoraphobic Self-Statements Questionnaire (ASQ).

    Science.gov (United States)

    van Hout, W J; Emmelkamp, P M; Koopmans, P C; Bögels, S M; Bouman, T K

    2001-01-01

    The study describes the development and psychometric evaluation of a self-report questionnaire for use in both treatment-outcome research and process studies: the Agoraphobic Self-Statements Questionnaire (ASQ). The ASQ comprises two subscales: a positive self-statements subscale and a negative self-statements subscale. Confirmatory factor analysis showed that, with the exception of one item, the proposed bidimensional structure of the ASQ reappeared in a second agoraphobic patient sample. Internal consistency of both subscales was satisfactory. Both subscales appeared to be sensitive to change in treatment and discriminated between agoraphobic patients and normal controls. Construct validity of the negative subscale was satisfactory, whilst additional validation of the positive subscale is required. Findings also revealed that positive thinking may serve as a coping device and that the occurrence of negative self-statements might be considered a sine qua non for the occurrence of positive self-statements. It is concluded that the ASQ can contribute to the understanding of cognitive processes during treatment of agoraphobia.

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

    Science.gov (United States)

    Danzi, J T; Boom, M L

    1998-04-01

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

  4. Textual analysis of internal medicine residency personal statements: themes and gender differences.

    Science.gov (United States)

    Osman, Nora Y; Schonhardt-Bailey, Cheryl; Walling, Jessica L; Katz, Joel T; Alexander, Erik K

    2015-01-01

    Applicants to US residency training programmes are required to submit a personal statement, the content of which is flexible but often requires them to describe their career goals and aspirations. Despite their importance, no systematic research has explored common themes and gender differences inherent to these statements. This study was conducted to analyse US applicants' Electronic Residency Application Service (ERAS) personal statements using two automated textual analysis programs, and to assess for common themes and gender-associated differences. A retrospective cohort study of 2138 personal statements (containing 1,485,255 words) from candidates from 377 national and international medical schools applying to US internal medicine (IM) residency programmes through ERAS was conducted. A mathematical analysis of text segments using a recursive algorithm was performed; two different specifications of the text segments were used to conduct an internal validation. Five statistically significant thematic classes were identified through independent review by the researchers. These were best defined as referring to: the appeal of the residency programme; memorable patients; health care as public policy; research and academia, and family inspiration. Some themes were common to all applications. However, important gender-specific differences were identified. Notably, men were more likely to describe personal attributes and to self-promote, whereas women more frequently expressed the communicative and team-based aspects of doctoring. The results were externally validated using a second software program. Although these data comprise part of the national pool, they represent applicants to a single specialty at a single institution. By applying textual analysis to material derived from a national cohort, we identified common narrative themes in the personal statements of future US physicians, noting differences between men and women. Together, these data provide novel

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

    Directory of Open Access Journals (Sweden)

    Mihaela Luca

    2008-12-01

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

  6. Self-defeating personality, argumentativeness, and assertive self-statements.

    Science.gov (United States)

    Schill, T

    1996-12-01

    55 men and 55 women were administered Schill's Self-defeating Personality Scale, an argumentativeness scale, and a measure of assertive self-statements. Women with higher scores on the Self-defeating Personality Scale had lower scores on the argumentativeness scale. Both men and women scoring higher on the Self-defeating Personality Scale recalled having thoughts which inhibited them from making assertive statements. These results were discussed as supporting prior research showing that persons reporting more self-defeating characteristics were relatively unassertive.

  7. Health Disparities in Endocrine Disorders: Biological, Clinical, and Nonclinical Factors—An Endocrine Society Scientific Statement

    Science.gov (United States)

    Brown, Arleen; Cauley, Jane A.; Chin, Marshall H.; Gary-Webb, Tiffany L.; Kim, Catherine; Sosa, Julie Ann; Sumner, Anne E.; Anton, Blair

    2012-01-01

    Advocacy and Public Outreach Core Committee; and 2) suggestions offered by the Council and members of The Endocrine Society. Conclusions: Several themes emerged in the statement, including a need for basic science, population-based, translational and health services studies to explore underlying mechanisms contributing to endocrine health disparities. Compared to non-Hispanic whites, non-Hispanic blacks have worse outcomes and higher mortality from certain disorders despite having a lower (e.g. macrovascular complications of diabetes mellitus and osteoporotic fractures) or similar (e.g. thyroid cancer) incidence of these disorders. Obesity is an important contributor to diabetes risk in minority populations and to sex disparities in thyroid cancer, suggesting that population interventions targeting weight loss may favorably impact a number of endocrine disorders. There are important implications regarding the definition of obesity in different race/ethnic groups, including potential underestimation of disease risk in Asian-Americans and overestimation in non-Hispanic black women. Ethnic-specific cut-points for central obesity should be determined so that clinicians can adequately assess metabolic risk. There is little evidence that genetic differences contribute significantly to race/ethnic disparities in the endocrine disorders examined. Multilevel interventions have reduced disparities in diabetes care, and these successes can be modeled to design similar interventions for other endocrine diseases. PMID:22730516

  8. Health disparities in endocrine disorders: biological, clinical, and nonclinical factors--an Endocrine Society scientific statement.

    Science.gov (United States)

    Golden, Sherita Hill; Brown, Arleen; Cauley, Jane A; Chin, Marshall H; Gary-Webb, Tiffany L; Kim, Catherine; Sosa, Julie Ann; Sumner, Anne E; Anton, Blair

    2012-09-01

    Outreach Core Committee; and 2) suggestions offered by the Council and members of The Endocrine Society. Several themes emerged in the statement, including a need for basic science, population-based, translational and health services studies to explore underlying mechanisms contributing to endocrine health disparities. Compared to non-Hispanic whites, non-Hispanic blacks have worse outcomes and higher mortality from certain disorders despite having a lower (e.g. macrovascular complications of diabetes mellitus and osteoporotic fractures) or similar (e.g. thyroid cancer) incidence of these disorders. Obesity is an important contributor to diabetes risk in minority populations and to sex disparities in thyroid cancer, suggesting that population interventions targeting weight loss may favorably impact a number of endocrine disorders. There are important implications regarding the definition of obesity in different race/ethnic groups, including potential underestimation of disease risk in Asian-Americans and overestimation in non-Hispanic black women. Ethnic-specific cut-points for central obesity should be determined so that clinicians can adequately assess metabolic risk. There is little evidence that genetic differences contribute significantly to race/ethnic disparities in the endocrine disorders examined. Multilevel interventions have reduced disparities in diabetes care, and these successes can be modeled to design similar interventions for other endocrine diseases.

  9. 76 FR 31683 - Agency Information Collection (Supporting Statement Regarding Marriage) Activity under OMB Review

    Science.gov (United States)

    2011-06-01

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF VETERANS AFFAIRS Agency Information Collection (Supporting Statement Regarding Marriage) Activity under OMB Review... INFORMATION: Title: Supporting Statement Regarding Marriage, VA Form 21-4171. OMB Control Number:...

  10. 76 FR 36539 - Statement of Organization, Functions, and Delegations of Authority

    Science.gov (United States)

    2011-06-22

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of the Secretary Statement of Organization, Functions, and Delegations of Authority Part A, Office of the Secretary, Statement of Organization, Functions, and Delegations...

  11. 76 FR 54236 - Statement of Organization, Functions and Delegations of Authority

    Science.gov (United States)

    2011-08-31

    ... HUMAN SERVICES Health Resources and Services Administration Statement of Organization, Functions and Delegations of Authority This notice amends part R of the Statement of Organization, Functions and Delegations... improved management and administrative efficiencies and improved alignment of current liaison functions...

  12. 76 FR 77840 - Statement of Organization, Functions and Delegations of Authority

    Science.gov (United States)

    2011-12-14

    ... HUMAN SERVICES Health Resources and Services Administration Statement of Organization, Functions and Delegations of Authority This notice amends Part R of the Statement of Organization, Functions and Delegations... improved management and administrative efficiencies and improved alignment of current liaison functions...

  13. 78 FR 60880 - Statement of Organization, Functions, and Delegations of Authority

    Science.gov (United States)

    2013-10-02

    ... HUMAN SERVICES Administration for Children and Families Statement of Organization, Functions, and..., HHS. ACTION: Notice. SUMMARY: Statement of organization, functions, and delegations of authority. The...). This reorganization realigns the functions of the Office of Child Support Enforcement. It...

  14. 76 FR 24570 - Proposed Information Collection (Veterans Mortgage Life Insurance-Change of Address Statement...

    Science.gov (United States)

    2011-05-02

    ... AFFAIRS Proposed Information Collection (Veterans Mortgage Life Insurance--Change of Address Statement... Mortgage Life Insurance. DATES: Written comments and recommendations on the proposed collection of... information technology. Title: Veterans Mortgage Life Insurance--Change of Address Statement, VA Form...

  15. 75 FR 7522 - United States Section; Notice of Availability of the Final Environmental Impact Statement, Flood...

    Science.gov (United States)

    2010-02-19

    ... Environmental Impact Statement, Flood Control Improvements and Partial Levee Relocation, Presidio Flood Control... EIS) for flood control improvements to the Presidio Flood Control Project, Presidio, Texas (Presidio... Impact Statement, Flood Control Improvements and Partial Levee Relocation, USIBWC Presidio Flood......

  16. 76 FR 29786 - Environmental Impact Statement for the Big Cypress National Preserve Addition, Florida

    Science.gov (United States)

    2011-05-23

    ... Big Cypress National Preserve Addition, Florida. On February 4, 2011, the Regional Director, Southeast... National Park Service Environmental Impact Statement for the Big Cypress National Preserve Addition... Management Plan/Environmental Impact Statement for the Big Cypress National Preserve Addition....

  17. Writing a Statement of Teaching Philosophy: Fashioning a Framework for Your Classroom.

    Science.gov (United States)

    Coppola, Brian P.

    2002-01-01

    Presents a set of practical and philosophical guidelines for experienced and novice educators to use in crafting a statement of teaching philosophy. Delineates a definition, the elements, and the structure of a statement of teaching philosophy. (DDR)

  18. 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.

  19. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Science.gov (United States)

    2010-04-09

    ... From the Federal Register Online via the Government Publishing Office ] FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social... Board (FASAB) has issued Statement of Federal Financial Accounting Standard 37, Social...

  20. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Science.gov (United States)

    2011-05-17

    ... ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting... Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs:...

  1. Experiments in the Validity of Preservice Teacher Stage Scoring of Moral Thought Statements.

    Science.gov (United States)

    Napier, John D.

    1978-01-01

    Two experiments were conducted to assess the ability of preservice teachers to score moral thought statements using Kohlberg's theory of moral development. Results indicate that teachers, in general, are not able to rate the statements with consistency. (JKS)

  2. 76 FR 40354 - Notice of Cancellation of Environmental Impact Statement for the Proposed Crowned Ridge Wind...

    Science.gov (United States)

    2011-07-08

    ... Area Power Administration Notice of Cancellation of Environmental Impact Statement for the Proposed Crowned Ridge Wind Energy Center Project, Codington and Grant Counties, SD AGENCY: Western Area Power Administration, DOE. ACTION: Notice of Cancellation of Environmental Impact Statement. SUMMARY: The...

  3. 77 FR 16973 - Direct-to-Consumer Prescription Drug Advertisements; Presentation of the Major Statement in...

    Science.gov (United States)

    2012-03-23

    ... Prescription Drug Advertisements; Presentation of the Major Statement in Television and Radio Advertisements in... determining whether the major statement in direct-to- consumer (DTC) television and radio advertisements... and Benefit Information in Direct-to-Consumer Prescription Drug Television...

  4. 78 FR 54906 - Draft Supplemental Environmental Impact Report/Environmental Impact Statement for a Proposed...

    Science.gov (United States)

    2013-09-06

    ... Fish and Wildlife Service Draft Supplemental Environmental Impact Report/Environmental Impact Statement... Coachella Valley Conservation Commission (CVCC), has prepared a joint draft Supplemental Environmental Impact Report/Environmental Impact Statement (draft Supplemental EIR/EIS) under the...

  5. 76 FR 62442 - Final Environmental Impact Report/Environmental Impact Statement for Upper Truckee River...

    Science.gov (United States)

    2011-10-07

    ... Bureau of Reclamation Final Environmental Impact Report/Environmental Impact Statement for Upper Truckee.... ACTION: Notice of availability. SUMMARY: The final Environmental Impact Report/Environmental Impact... publication of the final Environmental Impact Report/Environmental Impact Statement. ADDRESSES: The...

  6. 76 FR 23335 - Wilderness Stewardship Plan/Environmental Impact Statement, Sequoia and Kings Canyon National...

    Science.gov (United States)

    2011-04-26

    ... proper food storage; party size; camping and campsites; human waste management; stock use; meadow... National Park Service Wilderness Stewardship Plan/Environmental Impact Statement, Sequoia and Kings Canyon... Intent to Prepare Environmental Impact Statement for Wilderness Stewardship Plan, Sequoia and...

  7. Report: Nevada Drinking Water State Revolving Fund Financial Statements with Independent Auditor's Report

    Science.gov (United States)

    Examination of the balance sheet of the Nevada Drinking Water State Revolving Fund Program as of June 30, 2001, the related statement of revenues, expenses, and changes in retained earnings, and the statement of 2001 cash flows.

  8. 75 FR 25217 - Intent To Prepare an Environmental Impact Statement for Northwest Aggregates' Previously...

    Science.gov (United States)

    2010-05-07

    ... Department of the Army; Corps of Engineers Intent To Prepare an Environmental Impact Statement for Northwest... (Corps) Seattle District is preparing an Environmental Impact Statement (EIS) to analyze the... Aggregates dock replacement project and potential environmental issues including completed construction...

  9. 78 FR 69664 - Notice of Intent To Prepare a Supplemental Draft Environmental Impact Statement-Interconnection...

    Science.gov (United States)

    2013-11-20

    ... Statement--Interconnection of the Proposed Wilton IV Wind Energy Center Project, North Dakota (DOE/EIS-0469...), intends to prepare a Supplemental Draft Environmental Impact Statement (SDEIS) for the interconnection...

  10. 75 FR 27812 - Final Environmental Impact Statement for the General Management Plan; Harpers Ferry National...

    Science.gov (United States)

    2010-05-18

    ... Statement for the General Management Plan; Harpers Ferry National Historical Park AGENCY: National Park... Statement for the General Management Plan for Harpers Ferry National Historical Park. SUMMARY: Pursuant to... Harpers Ferry [[Page 27813

  11. 78 FR 7450 - Final Environmental Impact Statement for Protecting and Restoring Native Ecosystems by Managing...

    Science.gov (United States)

    2013-02-01

    ... National Park Service Final Environmental Impact Statement for Protecting and Restoring Native Ecosystems... a Final Environmental Impact Statement for Protecting and Restoring Native Ecosystems by Managing... a manner that supports long-term ecosystem protection, supports natural ecosystem recovery and...

  12. 17 CFR 210.10-01 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

    ... information presented not misleading. Registrants may presume that users of the interim financial information... the following exceptions: (1) Interim financial statements required by this rule need only be provided... not be shown separately. (5) The interim financial information shall include disclosures either on...

  13. 41 CFR 60-3.1 - Statement of purpose.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Statement of purpose. 60-3.1 Section 60-3.1 Public Contracts and Property Management Other Provisions Relating to Public... 3-UNIFORM GUIDELINES ON EMPLOYEE SELECTION PROCEDURES (1978) General Principles § 60-3.1...

  14. 19 CFR 122.80 - Verification of statement.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Verification of statement. 122.80 Section 122.80 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY AIR COMMERCE REGULATIONS Documents Required for Clearance and Permission To Depart;...

  15. PRELIMINARY ACCOUNTING WORKS FOR THE ESTABLISHMENT OF FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2017-02-01

    Full Text Available The preparation of financial statements is a complex process of aggregation of data and accounting information in the perspective of establishing economic and financial indicators. The adoption of a uniform set of preliminary accounting work for the closure of the current financial exercises is the only way for romanian companies to ensure that their financial situations are reliable, and on this basis, the users can make the best decisions. According to IASB Framework, the objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions: managers, shareholders, prospective investors, financial institutions, suppliers, customers, employees, competitors, general public, governments. The complexity of the accounting works preceding the financial statement preparation is determined by the large volume of theoretical and practical knowledge that can be influenced by the following factors: different accounting policies, accounting estimates, professional judgment, verifiability, measurability, fraud and error. The main objective of this scientific paper is to highlight the importance of preliminary accounting works for the annual financial statements establisment, focusing on the presentation of their chronological evidence.

  16. Self Statements, Test Anxiety and Academic Achievement: A Correlational Analysis.

    Science.gov (United States)

    Couch, James V.; And Others

    An investigation of self-statements, test anxiety and academic achievement studied 426 college students. Research methodology is defined, demographics and student profiles for both facilitative and debilitative test anxiety are presented, with the resulting findings for each testing component. The student profile for high facilitative test anxiety…

  17. 75 FR 4031 - Streamlining Hard-Copy Postage Statement Processing

    Science.gov (United States)

    2010-01-26

    ... From the Federal Register Online via the Government Publishing Office POSTAL SERVICE 39 CFR Part 111 Streamlining Hard-Copy Postage Statement Processing AGENCY: Postal Service\\TM\\. ACTION: Proposed rule. SUMMARY: The Postal Service\\TM\\ is proposing to revise Mailing Standards of the United States...

  18. US Nuclear Regulatory Commission organization charts and functional statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-08-19

    This document is the organizational chart for the US NRC. It contains organizational structure and functional statements for the following: (1) the Commission, (2) committees and boards, (3) staff offices, (4) office of the Inspector General, (5) executive director for operations, (6) program offices, and (7) regional offices.

  19. 21 CFR 99.103 - Mandatory statements and information.

    Science.gov (United States)

    2010-04-01

    ... statement to the front of each reprint or copy of an article from a scientific or medical journal and to the... official labeling for the drug or device; (3) A bibliography of other articles (that concern reports of clinical investigations both supporting and not supporting the new use) from a scientific...

  20. 14 CFR 1216.315 - Processing legislative environmental impact statements.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Processing legislative environmental impact... ENVIRONMENTAL QUALITY Procedures for Implementing the National Environmental Policy Act (NEPA) Agency Procedures § 1216.315 Processing legislative environmental impact statements. (a) Preparation of a...

  1. 40 CFR 1502.3 - Statutory requirements for statements.

    Science.gov (United States)

    2010-07-01

    .... 1502.3 Section 1502.3 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY ENVIRONMENTAL IMPACT... environmental impact statements (§ 1508.11) are to be included in every recommendation or report. On proposals (§ 1508.23). For legislation and (§ 1508.17). Other major Federal actions (§ 1508.18)....

  2. Severe tooth wear: European consensus statement on management guidelines

    DEFF Research Database (Denmark)

    Loomans, Bas AC; Opdam, Niek JM; Attin, Thomas

    2017-01-01

    This paper reports a European expert consensus statement on guidelines for the management of severe tooth wear. It focuses on the definition of physiological versus pathological tooth wear and recommends diagnosis, monitoring and counseling to define the activity of the wear. Restorative...

  3. 78 FR 27419 - Final Safety Culture Policy Statement

    Science.gov (United States)

    2013-05-10

    ... options and will look towards further collaboration with industry and the public. III. Statement of Policy.... Respectful Work Environment. Trust and respect permeate the Organization with a focus on teamwork and collaboration; and 9. Inquiring Attitude. Individuals avoid complacency and continuously consider and review...

  4. Use of OWL in the legal domain (statement of interest)

    NARCIS (Netherlands)

    Hoekstra, R.; Clark, K; Patel-Schneider, P.F

    2008-01-01

    The Leibniz Center for Law at the University of Amsterdam is involved in several research projects that deal with the integration of knowledge representation with legal texts. For many of these projects, the use of ontologies in OWL DL plays an important, if not a central role. In this statement of

  5. 37 CFR 1.98 - Content of information disclosure statement.

    Science.gov (United States)

    2010-07-01

    ... information, of each patent, publication, or other information listed that is not in the English language. The... copy of the translation if a written English-language translation of a non-English-language document... statement. (2) A legible copy of: (i) Each foreign patent; (ii) Each publication or that portion...

  6. 75 FR 67806 - Environmental Impact Statement; Nueces County, TX

    Science.gov (United States)

    2010-11-03

    ... Federal Highway Administration Environmental Impact Statement; Nueces County, TX AGENCY: Federal Highway... proposed improvements to United States Highway 181/State Highway 286 (Crosstown Expressway), in Nueces... Nueces County, Texas. The project limits were defined as the limits of the schematic design. The...

  7. Utility Templates for the Interpretation of Conditional Statements

    Science.gov (United States)

    Bonnefon, Jean-Francois; Haigh, Matthew; Stewart, Andrew J.

    2013-01-01

    People often use conditional statements to describe configurations of agents, actions and valued consequences. In this paper we propose the existence of utility templates, a special subset of these configurations that exert strong constraints on how people interpret conditionals. We conducted an initial completion survey which identified four…

  8. 17 CFR 210.7-04 - Income statements.

    Science.gov (United States)

    2010-04-01

    ..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF... premiums earned. 2. Net investment income. State in a note to the financial statements, in tabular form, the amounts of (a) investment income from each category of investments listed in the subcaptions...

  9. 75 FR 63533 - Environmental Impact Statement: Cameron County, TX

    Science.gov (United States)

    2010-10-15

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cameron County, TX AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Rescind Notice of Intent (NOI) to prepare an EIS. SUMMARY: FHWA is issuing...

  10. 18 CFR 351.1 - Financial statements released by carriers.

    Science.gov (United States)

    2010-04-01

    ... Commission, based on generally accepted accounting principles for which there is authoritative support... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Financial statements... REGULATORY COMMISSION, DEPARTMENT OF ENERGY ACCOUNTS UNDER THE INTERSTATE COMMERCE ACT FINANCIAL...

  11. 49 CFR 1200.1 - Financial statements released by carriers.

    Science.gov (United States)

    2010-10-01

    ..., except in reports to this Board, based on generally accepted accounting principles for which there is... 49 Transportation 9 2010-10-01 2010-10-01 false Financial statements released by carriers. 1200.1... TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS GENERAL...

  12. 37 CFR 251.32 - Financial disclosure statement.

    Science.gov (United States)

    2010-07-01

    ... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Financial disclosure... PROCEDURE Standards of Conduct § 251.32 Financial disclosure statement. (a) Within 45 days of their... shall file with the Librarian an updated confidential financial disclosure form or, if there are...

  13. POLICY STATEMENT RELATING TO THE EDUCATION OF MIGRANT CHILDREN.

    Science.gov (United States)

    Colorado State Dept. of Education, Denver.

    PURPOSES, DEFINITIONS, OBLIGATIONS, AND PRACTICES IN THE EDUCATION PROGRAM FOR AGRICULTURAL MIGRATORY CHILDREN ARE CLARIFIED IN A POLICY STATEMENT. COLORADO LAW PROVIDES EDUCATIONAL FACILITIES FOR MIGRANT CHILDREN TO DEVELOP THEIR POTENTIALITIES AND CAPACITIES. A MIGRANT CHILD IS DEFINED BY THE MIGRANT CHILDREN EDUCATIONAL ACT. COMMON USAGE AND…

  14. The Conflicted Realities of Community College Mission Statements

    Science.gov (United States)

    Lake, Rebecca S.; Mrozinski, Mark D.

    2011-01-01

    Over the last 40 years, the mission statement has been consistently viewed as an indispensable management tool for organizations in both the public and private sectors. In addition, there is a plethora of popular management literature that puts mission identification as the first and most important task of an organization's leadership. Strategic…

  15. 37 CFR 260.5 - Verification of statements of account.

    Science.gov (United States)

    2010-07-01

    ... Verification of statements of account. (a) General. This section prescribes general rules pertaining to the... party requesting the verification procedure shall retain the report of the verification for a period of... independent auditor, shall serve as an acceptable verification procedure for all parties. (f) Costs of the...

  16. 37 CFR 261.6 - Verification of statements of account.

    Science.gov (United States)

    2010-07-01

    ...) General. This section prescribes general rules pertaining to the verification of the statements of account... auditor identified in the notice, and shall be binding on all Designated Agents, and all Copyright Owners.... The Designated Agent requesting the verification procedure shall retain the report of the verification...

  17. 37 CFR 262.6 - Verification of statements of account.

    Science.gov (United States)

    2010-07-01

    ... written report to the Designated Agent, except where the auditor has a reasonable basis to suspect fraud... Verification of statements of account. (a) General. This section prescribes procedures by which the Designated.... Any such audit shall be conducted by an independent and qualified auditor identified in the notice...

  18. Financial Statement Audit Report of Guilford Technical Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Guilford Technical Community College financial statement audit for the fiscal year ending on June 30, 1998. Guilford Technical Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were…

  19. Financial Statement Audit Report of Rockingham Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Rockingham Community College financial statement audit for the fiscal year ending on June 30, 1998. Rockingham Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

  20. Financial Statement Audit Report of Pamlico Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Pamlico Community College financial statement audit for the fiscal year ending on June 30, 1998. Pamlico Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  1. Financial Statement Audit Report of Tri-County Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Tri-County Community College financial statement audit for the fiscal year ending on June 30, 1998. Tri-County Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

  2. Financial Statement Audit Report of Randolph Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Randolph Community College financial statement audit for the fiscal year ending on June 30, 1998. Randolph Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  3. Financial Statement Audit Report of Halifax Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Halifax Community College financial statement audit for the fiscal year ending on June 30, 1998. Halifax Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

  4. Physical activity assessment in cystic fibrosis : A position statement

    NARCIS (Netherlands)

    Bradley, Judy; O'Neill, Brenda; Kent, Lisa; Hulzebos, Erik H J; Arets, Bert; Hebestreit, Helge; Exercise Working Group European CF Society, for publication in Journal of CF; Arets, HGM

    2015-01-01

    BACKGROUND: The aim of this position statement was to inform the choice of physical activity tools for use within CF research and clinical settings. METHODS: A systematic review of physical activity tools to explore evidence for reliability, validity, and responsiveness. Narrative answers to "four k

  5. 27 CFR 20.94 - Statement of process.

    Science.gov (United States)

    2010-04-01

    ... 5150.19 shall also contain the following information: (i) Flow diagrams shall be submitted with the... through the pipelines shall be indicated in the flow diagram. The flow diagram, shall be accompanied by a written description of the flow of materials through the system. (ii) The statement of process shall...

  6. Financial Statement Audit Report of Isothermal Community College.

    Science.gov (United States)

    Campbell, Ralph

    This report presents the results of the Isothermal Community College financial statement audit for the fiscal year ending on June 30, 1998. Isothermal Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

  7. Secondary School Students' Errors in the Translation of Algebraic Statements

    Science.gov (United States)

    Molina, Marta; Rodríguez-Domingo, Susana; Cañadas, María Consuelo; Castro, Encarnación

    2017-01-01

    In this article, we present the results of a research study that explores secondary students' capacity to perform translations of algebraic statements between the verbal and symbolic representation systems through the lens of errors. We classify and compare the errors made by 2 groups of students: 1 at the beginning of their studies in school…

  8. Psychosocial Factors Influencing Competency of Children's Statements on Sexual Trauma

    Science.gov (United States)

    Kim, Tae Kyung; Choi, Soul; Shin, Yee Jin

    2011-01-01

    Objectives: The objectives of this study are to assess children's competence to state their traumatic experience and to determine psychosocial factors influencing the competency of children's statements, such as emotional factors of children and parents and trauma-related variables, in Korean child sex abuse victims. Methods: We enrolled 214…

  9. Business Plan : Supplemental Draft Environmental Impact Statement, Volume 2, Appendices.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1995-02-01

    This document contains the appendices for the Bonneville Power Administration (BPA) Business Plan: Supplemental Draft Environmental Impact Statement. Included are: BPA products and services; Rate design; Methodology and assumptions for numerical analysis; Retail utility operations; Comments and responses to the draft business plan EIS.

  10. Statements on the future of public health in Europe.

    NARCIS (Netherlands)

    Zeegers, D.

    2005-01-01

    The following statements summarise the discussions of five consecutive workshops organised by EUPHA from November 2002 to November 2003: (i) Future public health can only be achieved if the whole society invests in it: building partnerships is essential here. (ii) The long-term benefits of public he

  11. 12 CFR 350.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

    ... for each such year. The annual disclosure statement may, at the option of bank management, consist of... Lease Losses). (2) For insured state-licensed branches of foreign banks: (i) Schedule RAL (Assets and... option, provide additional information that bank management considers important to an evaluation of...

  12. 17 CFR 210.9-04 - Income statements.

    Science.gov (United States)

    2010-04-01

    ... of subsidiaries or 50 percent or less owned persons. (h) Investment securities gains or losses. The..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF... the face of the income statement or in the notes thereto. 1. Interest and fees on loans. Include...

  13. Canadian Athletic Therapists' Association Education Task Force Consensus Statements

    Science.gov (United States)

    Lafave, Mark R.; Bergeron, Glen; Klassen, Connie; Parr, Kelly; Valdez, Dennis; Elliott, Jacqueline; Peeler, Jason; Orecchio, Elsa; McKenzie, Kirsty; Streed, Kristin; DeMont, Richard

    2016-01-01

    Context: A published commentary from 2 of the current authors acted as a catalyst for raising some key issues that have arisen in athletic therapy education in Canada over the years. Objective: The purpose of this article is to report on the process followed to establish a number of consensus statements related to postsecondary athletic therapy…

  14. 17 CFR 242.607 - Customer account statements.

    Science.gov (United States)

    2010-04-01

    ... or dealer's policies regarding receipt of payment for order flow from any broker or dealer, national... Regulation Nms-Regulation of the National Market System § 242.607 Customer account statements. (a) No broker... in section 17B of the Act (15 U.S.C. 78q-2), unless such broker or dealer informs such customer,...

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

    Science.gov (United States)

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

    2013-01-01

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

  16. 24 CFR 242.58 - Books, accounts, and financial statements.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees,...

  17. 78 FR 56621 - Draft Waste Confidence Generic Environmental Impact Statement

    Science.gov (United States)

    2013-09-13

    ...; ] NUCLEAR REGULATORY COMMISSION 10 CFR Part 51 RIN 3150-AJ20 Draft Waste Confidence Generic Environmental... Confidence Generic Environmental Impact Statement,'' that forms the regulatory basis for the proposed... Confidence rule). The NRC staff plans to hold 12 public meetings during the public comment period to present...

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

    Science.gov (United States)

    Riordan, Diane A.; Riordan, Michael P.

    2009-01-01

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

  19. 45 CFR 1701.1 - Statement of policy.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Statement of policy. 1701.1 Section 1701.1 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL COMMISSION ON LIBRARIES AND... Commission on Libraries and Information Science shall be available to the fullest extent possible consistent...

  20. 23 CFR 771.130 - Supplemental environmental impact statements.

    Science.gov (United States)

    2010-04-01

    ... relevant to environmental concerns and bearing on the proposed action or its impacts would result in... 23 Highways 1 2010-04-01 2010-04-01 false Supplemental environmental impact statements. 771.130... ENVIRONMENT ENVIRONMENTAL IMPACT AND RELATED PROCEDURES § 771.130 Supplemental environmental impact...

  1. Imaginary Play in Montessori Classrooms: Considerations for a Position Statement

    Science.gov (United States)

    Soundy, Cathleen S.

    2012-01-01

    Imaginary play activities are not only enjoyable in their own right, but also offer clear intellectual, social, and emotional benefits to children who participate in them. This article describes the nature of imaginary play as observed in some Montessori classrooms and lays the groundwork for developing a position statement on imaginary play for…

  2. 24 CFR 3500.9 - Reproduction of settlement statements.

    Science.gov (United States)

    2010-04-01

    ... HOUSING AND URBAN DEVELOPMENT REAL ESTATE SETTLEMENT PROCEDURES ACT § 3500.9 Reproduction of settlement... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false Reproduction of settlement statements. 3500.9 Section 3500.9 Housing and Urban Development Regulations Relating to Housing and...

  3. 32 CFR 776.45 - Extra-tribunal statements.

    Science.gov (United States)

    2010-07-01

    ... adverse personnel action, and the statement relates to: (i) The character, credibility, reputation, or... proceeding that could result in incarceration, discharge from the Naval service, or other adverse personnel... scheduling or result of any step in litigation; (v) A request for assistance in obtaining evidence...

  4. The Effect of Cancer Warning Statements on Alcohol Consumption Intentions

    Science.gov (United States)

    Pettigrew, Simone; Jongenelis, Michelle I.; Glance, David; Chikritzhs, Tanya; Pratt, Iain S.; Slevin, Terry; Liang, Wenbin; Wakefield, Melanie

    2016-01-01

    In response to increasing calls to introduce warning labels on alcoholic beverages, this study investigated the potential effectiveness of alcohol warning statements designed to increase awareness of the alcohol-cancer link. A national online survey was administered to a diverse sample of Australian adult drinkers (n = 1,680). Along with…

  5. Electronic pay and leave statements (e-Payslips)

    CERN Multimedia

    2004-01-01

    Within the framework of measures to simplify and rationalise administrative procedures, the FI and IT Departments proposed a project to introduce electronic pay and leave statements. The project was launched at the beginning of 2004 after it had been approved by the Director of the Finance and Human Resources Departments. The project was presented to the GTPA (Groupe de Travail sur les Procédures Administratives) and discussed at the meeting of the SCC (Standing Concertation Committee) on 8 July 2004. The system designed and developed by the IT Department is now operational. What will change? Members of the personnel who currently receive a paper copy of their pay and/or leave statement will, in future, receive monthly e-mail notification of their electronic pay and leave statement, instead of the paper document. The current project does not affect retired members of the personnel. Each person receiving the e-mail notification will be invited to consult these electronic statements by clicking on a link p...

  6. US Nuclear Regulatory Commission organization charts and functional statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-11-01

    This document contains organization charts for the U.S. Nuclear Regulatory Commission (NRC) and for the five offices of the NRC. Function statements are provided delineating the major responsibilities and operations of each office. Organization and function are provided to the branch level. The head of each office, division, and branch is also listed.

  7. 17 CFR 210.8-02 - Annual financial statements.

    Science.gov (United States)

    2010-04-01

    ... an audited balance sheet as of the end of each of the most recent two fiscal years, or as of a date... preceding the date of the most recent audited balance sheet (or such shorter period as the registrant has... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements...

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

    Science.gov (United States)

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

    2013-01-01

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

  9. 75 FR 22892 - Environmental Impact Statement: Salt Lake County, UT

    Science.gov (United States)

    2010-04-30

    ... Federal Highway Administration Environmental Impact Statement: Salt Lake County, UT AGENCY: Federal..., UT 84118, telephone (801) 963-0182, e-mail Edward.Woolford@dot.gov . The Utah Department of Transportation (UDOT) contact is Brandon Weston, Project Manager, 2010 South 2760 West, Salt Lake City, UT...

  10. 18 CFR 1b.18 - Right to submit statements.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Right to submit statements. 1b.18 Section 1b.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY GENERAL RULES RULES RELATING TO INVESTIGATIONS § 1b.18 Right to...

  11. 32 CFR Attachment 2 to Part 2800 - Security Termination Statement

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 6 2010-07-01 2010-07-01 false Security Termination Statement 2 Attachment 2 to Part 2800 National Defense Other Regulations Relating to National Defense OFFICE OF THE VICE PRESIDENT OF THE UNITED STATES SECURITY PROCEDURES Pt. 2800, Att. 2 Attachment 2 to Part...

  12. 17 CFR 229.1123 - (Item 1123) Servicer compliance statement.

    Science.gov (United States)

    2010-04-01

    ... 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1123) Servicer compliance statement. 229.1123 Section 229.1123 Commodity and Securities Exchanges SECURITIES AND EXCHANGE...

  13. 17 CFR 210.8-03 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

    ... presented in the annual financial statements that exceeds 20% of sales or gross revenues, provision for... accounting principles or practices. (Financial institutions should substitute net interest income for sales... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Interim financial...

  14. 28 CFR 91.63 - Preparing an Environmental Impact Statement

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Preparing an Environmental Impact... CORRECTIONAL FACILITIES Environmental Impact Review Procedures for VOI/TIS Grant Program Environmental Review Procedures § 91.63 Preparing an Environmental Impact Statement (a) Initial determination. OJP will determine...

  15. 17 CFR 210.6-07 - Statements of operations.

    Science.gov (United States)

    2010-04-01

    ... CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-07...

  16. 17 CFR 210.6-05 - Statements of net assets.

    Science.gov (United States)

    2010-04-01

    ... CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Registered Investment Companies § 210.6-05...

  17. ANALISIS PREDIKSI POTENSI RISIKO FRAUDULENT FINANCIAL STATEMENT MELALUI PERSONAL FINANCIAL NEED DAN AUDITOR SWITCHING

    Directory of Open Access Journals (Sweden)

    Desak Nyoman Sri Werastuti

    2015-01-01

    regression. The results of this study are personal financial need as measured by ownership of people in a positive effect on fraudulent financial statements. This means that the higher the percentage of ownership by people in the practice of fraud in manipulating financial statements increased. Auditor switching is not influential in predicting fraudulent financial statements. That is changing whether or not the firm conducting the audit, it is possible to detect fraud in the financial statements depending on skepticism auditors conduct audits.

  18. An evaluation of the Navy Resale System's operating and financial statements

    OpenAIRE

    Barnett, Michael Stephen

    1984-01-01

    Approved for public release; distribution unlimited This thesis contains an evaluation of the Navy Resale System financial and operating statements used to manage the sales activities from the headquarters, region, main, and branch levels. Navy Resale System (NRS) statements are compared to the National Retail Merchants Association's (NRMA) statements presented in the Retail Accounting Manual and to statements provided by major retailers. From the results of the evalua...

  19. 24 CFR 58.60 - Preparation and filing of environmental impact statements.

    Science.gov (United States)

    2010-04-01

    ... environmental impact statements. 58.60 Section 58.60 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development ENVIRONMENTAL REVIEW PROCEDURES FOR ENTITIES ASSUMING HUD... Environmental Impact Statements § 58.60 Preparation and filing of environmental impact statements. (a)...

  20. 78 FR 16514 - Statement of Organization, Functions and Delegations of Authority

    Science.gov (United States)

    2013-03-15

    ... HUMAN SERVICES Health Resources and Services Administration Statement of Organization, Functions and Delegations of Authority This notice amends Part R of the Statement of Organization, Functions and Delegations..., Functions (1) Delete the functional statement for the Office of Training and Technical...