WorldWideScience

Sample records for prepared statement statement

  1. 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...

  2. 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...

  3. 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...

  4. 40 CFR 1501.4 - Whether to prepare an environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... impact statement. 1501.4 Section 1501.4 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY NEPA AND AGENCY PLANNING § 1501.4 Whether to prepare an environmental impact statement. In determining whether to prepare an environmental impact statement the Federal agency shall: (a) Determine under its...

  5. 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...

  6. 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)...

  7. 43 CFR 46.445 - Preparing a legislative environmental impact statement.

    Science.gov (United States)

    2010-10-01

    ... IMPLEMENTATION OF THE NATIONAL ENVIRONMENTAL POLICY ACT OF 1969 Environmental Impact Statements § 46.445 Preparing a legislative environmental impact statement. When required under 40 CFR 1506.8, the Department must ensure that a legislative environmental impact statement is included as a part of the formal...

  8. 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.

  9. 77 FR 47876 - Intent To Prepare Environmental Impact Statements: Potential Commercial Wind Lease Issuance and...

    Science.gov (United States)

    2012-08-10

    ... construction and operations plan (COP), BOEM intends to prepare an environmental impact statement (EIS) that... Bureau of Ocean Energy Management Intent To Prepare Environmental Impact Statements: Potential Commercial... the Atlantic OCS, by preparing an environmental assessment (EA) that analyzes the potential impacts...

  10. 78 FR 69653 - Cancellation of the Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-11-20

    ... Department of the Navy Cancellation of the Notice of Intent To Prepare an Environmental Impact Statement for Construction and Operation of an Outlying Landing Field To Support Carrier Air Wing Aircraft at Naval Air... Impact Statement (EIS) for Construction and Operation of an Outlying Landing Field (OLF) in...

  11. 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...

  12. 21 CFR 25.22 - Actions requiring the preparation of an environmental impact statement.

    Science.gov (United States)

    2010-04-01

    ... environmental impact statement. 25.22 Section 25.22 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ENVIRONMENTAL IMPACT CONSIDERATIONS Agency Actions Requiring Environmental Consideration § 25.22 Actions requiring the preparation of an environmental impact statement. (a...

  13. 45 CFR 640.5 - Responsibilities and procedures for preparation of an environmental impact statement.

    Science.gov (United States)

    2010-10-01

    ... an environmental impact statement. 640.5 Section 640.5 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION COMPLIANCE WITH THE NATIONAL ENVIRONMENTAL POLICY ACT § 640.5 Responsibilities and procedures for preparation of an environmental impact statement. (a) If...

  14. 76 FR 45515 - Second Notice of Intent To Prepare an Environmental Impact Statement Related to Two Joint State...

    Science.gov (United States)

    2011-07-29

    ... and marine mammals, socioeconomics, tourism and recreation, environmental justice, cultural resources... Environmental Impact Statement Related to Two Joint State and Tribal Resource Management Plans for Puget Sound... NMFS intends to obtain additional information necessary to prepare an Environmental Impact Statement...

  15. 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...

  16. 77 FR 20872 - Notice of Intent to Prepare an Environmental Impact Statement: Milwaukee and Ozaukee Counties

    Science.gov (United States)

    2012-04-06

    ... and design deficiencies while identifying methods to accommodate existing and projected future traffic... Federal Highway Administration (FHWA) Notice of Intent to Prepare an Environmental Impact Statement: Milwaukee and Ozaukee Counties AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Notice of...

  17. 77 FR 56835 - Constitution Pipeline Company, LLC; Notice of Intent To Prepare an Environmental Impact Statement...

    Science.gov (United States)

    2012-09-14

    ... Energy Regulatory Commission Constitution Pipeline Company, LLC; Notice of Intent To Prepare an Environmental Impact Statement for the Planned Constitution Pipeline Project, Request for Comments on... environmental impacts of the proposed Constitution Pipeline Project (Project) involving construction...

  18. Preparation and Analysis of Cash Flow Statements: The Net Profit Approach and Operating Profit Approach

    OpenAIRE

    Jaan Alver

    2005-01-01

    A cash flow statement is required as part of a complete set of financial statements prepared in conformity with IFRS as well as US GAAP for all business enterprises. IAS 7 lays down a formal structure for the cash flow statement. Cash flows should be classified under the following three standard headings: íOperating activitiesî, íInvesting activitiesî, íFinancing activitiesî. The classification of cash flows among operating, investing and financing activities is essential to the analysis of c...

  19. 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…

  20. 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...

  1. 76 FR 49785 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Samish Indian...

    Science.gov (United States)

    2011-08-11

    ... Bureau of Indian Affairs Notice of Intent To Prepare an Environmental Impact Statement for the Proposed... gathering information necessary for preparing an Environmental Impact Statement (EIS) in connection with the... economic status of the tribal government so it can better provide housing, health care, education,...

  2. 77 FR 68807 - Notice of Intent To Prepare an Environmental Impact Statement (EIS) for the Halletts Point...

    Science.gov (United States)

    2012-11-16

    ... URBAN DEVELOPMENT Notice of Intent To Prepare an Environmental Impact Statement (EIS) for the Halletts... Environmental Quality Review Act (SEQRA), 6 NYCRR 617, intend to prepare a Draft Environmental Impact Statement... the U.S. Housing Act of 1937. This notice is in accordance with the Council on Environmental...

  3. 76 FR 53423 - Notice of Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for the...

    Science.gov (United States)

    2011-08-26

    ... Department of the Army; Corps of Engineers Notice of Intent To Prepare an Environmental Impact Statement/ Environmental Impact Report for the Section 408 Permission for the Southport Sacramento River Early... to prepare an Environmental Impact Statement/Environmental Impact Report (EIS/EIR) under Section...

  4. 77 FR 23670 - Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for the Encinitas...

    Science.gov (United States)

    2012-04-20

    ... Los Angeles District intends to prepare an Environmental Impact Statement/Environmental Impact Report... Department of the Army; Corps of Engineers Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for the Encinitas and Solana Beach Shoreline Protection Project, San Diego County,...

  5. 75 FR 7452 - Intent To Prepare a Draft Environmental Impact Statement (DEIS) for the State of Alaska's...

    Science.gov (United States)

    2010-02-19

    ... Department of the Army, Corps of Engineers Intent To Prepare a Draft Environmental Impact Statement (DEIS... Corps of Engineers (Corps), published a Notice of Intent to prepare a Draft Environmental Impact Statement (DEIS) to identify and analyze the potential impacts associated with the construction of...

  6. 76 FR 4988 - Intent To Prepare an Environmental Impact Statement for a Potomac Yard Metrorail Station in...

    Science.gov (United States)

    2011-01-27

    ... potential environmental impacts associated with the proposed construction and operation of the Potomac Yard... Federal Transit Administration Intent To Prepare an Environmental Impact Statement for a Potomac Yard... intent to prepare an Environmental Impact Statement. SUMMARY: The Federal Transit Administration (FTA)...

  7. 78 FR 29120 - Notice of Intent To Prepare an Environmental Impact Statement for the Main Operating Base 2 (MOB...

    Science.gov (United States)

    2013-05-17

    ... of Intent To Prepare an Environmental Impact Statement for the Main Operating Base 2 (MOB-2) for the... prepare an Environmental Impact Statement (EIS) for the Main Operating Base 2 (MOB-2) for the beddown of... the MOB-2 at existing Air National Guard (ANG) installations within the continental United States....

  8. 75 FR 42678 - Intent To Prepare an Environmental Impact Statement for the Logan Northern Canal Reconstruction...

    Science.gov (United States)

    2010-07-22

    ... Natural Resources Conservation Service Intent To Prepare an Environmental Impact Statement for the Logan... the Logan Northern Canal Reconstruction project. The purpose of this notice is to alert interested... Bridgerland Applied Technology ] College, 1301 North 600 West, Logan, Utah. Formal presentations will be...

  9. 78 FR 57449 - Notice Rescinding a Notice of Intent To Prepare a Programmatic Environmental Impact Statement...

    Science.gov (United States)

    2013-09-18

    ... prepare a programmatic environmental impact statement (PEIS) for the California-Nevada Interstate Maglev... and 2000s, the California- Nevada Super Speed Train Commission (CNSSTC), a public agency chartered... implementing the Maglev Deployment Program (Program) created by Congress in the Transportation Equity Act...

  10. 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.

  11. 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.

  12. 75 FR 57051 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Sunset Area Community...

    Science.gov (United States)

    2010-09-17

    ... Environmental Impact Statement (EIS) for the redevelopment of the Sunset Terrace public housing community and... URBAN DEVELOPMENT Notice of Intent To Prepare a Draft Environmental Impact Statement for the Sunset Area...; environmental justice; historic/cultural resources; housing; land use; noise; parks and recreation; plants...

  13. 75 FR 65613 - Withdrawal of Notice for Preparation of an Environmental Impact Statement for the Pine Mountain...

    Science.gov (United States)

    2010-10-26

    ... Statement for the Pine Mountain Dam & Lake Project, AR AGENCY: Department of the Army, U.S. Army Corps of...) is withdrawing its intent to prepare an Environmental Impact Statement (EIS) for the Pine Mountain... . SUPPLEMENTARY INFORMATION: The Pine Mountain Dam project was authorized for construction by Congress in...

  14. 76 FR 61092 - Notice of Intent To Prepare a Supplement to the Draft Environmental Impact Statement for the...

    Science.gov (United States)

    2011-10-03

    ... underwater noise injury criterion of 202 dB SEL re: 1 Pa\\2\\-sec cumulative of all impact hammer strikes in a... Department of the Navy Notice of Intent To Prepare a Supplement to the Draft Environmental Impact Statement... a Supplement to the Draft Environmental Impact Statement (DEIS) for the proposed second...

  15. 75 FR 21252 - Notice of Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for...

    Science.gov (United States)

    2010-04-23

    ... Department of the Army; U.S. Army Corps of Engineers Notice of Intent To Prepare an Environmental Impact Statement/ Environmental Impact Report for Phase 3 of Reclamation District No. 17 100-Year Levee Seepage... statement/environmental impact report (EIS/EIR) for Phase 3 of Reclamation District No. 17's (RD 17)...

  16. 77 FR 54904 - Intent to Prepare a Draft Environmental Impact Statement/Environmental Impact Report for the...

    Science.gov (United States)

    2012-09-06

    ... Department of the Army, Corps of Engineers Intent to Prepare a Draft Environmental Impact Statement/ Environmental Impact Report for the Proposed Ballona Wetlands Restoration Project at Ballona Creek Within the... a Draft Environmental Impact Statement/Environmental Impact Report (DEIS/EIR) for the...

  17. AERA Statement on Use of Value-Added Models (VAM) for the Evaluation of Educators and Educator Preparation Programs

    Science.gov (United States)

    Educational Researcher, 2015

    2015-01-01

    The purpose of this statement is to inform those using or considering the use of value-added models (VAM) about their scientific and technical limitations in the evaluation of educators and programs that prepare teachers. The statement briefly reviews the background and current context of using VAM for evaluations, enumerates specific psychometric…

  18. 75 FR 58369 - Intent To Prepare a Draft Environmental Impact Statement for the North Branch Ecorse Creek, Flood...

    Science.gov (United States)

    2010-09-24

    ... environmental impacts of the construction, operation, and maintenance of a number of structural and non... Department of the Army; Corps of Engineers Intent To Prepare a Draft Environmental Impact Statement for the... Environmental Impact Statement (EIS) for flood risk management measures along the North Branch Ecorse...

  19. 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...

  20. 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.

  1. 76 FR 68741 - Notice of Intent To Prepare a Draft Environmental Impact Statement/Environment Impact Report...

    Science.gov (United States)

    2011-11-07

    ... Intent To Prepare a Draft Environmental Impact Statement/Environment Impact Report (DEIS/DEIR) for a... wetlands, streams, rivers, and other waters of the U.S. and the potential impacts on the human...

  2. 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…

  3. Current status of implementation of IFRS in the preparation of financial statements of peruvian companies

    Directory of Open Access Journals (Sweden)

    Oscar Alfredo Diaz Becerra

    2010-12-01

    Full Text Available For investors and other users of financial information to be able to act with full transparency and reliability it is necessary, among other things, that it be prepared according to a regulatory framework that is based on international standards that in turn adapt to new requirements of the global economy. The high level of globalization of the world economy has led the International Financial Reporting Standards (IFRS to become the highest international standards applicable throughout the world and in the case of Peru, these standards have been made mandatory in preparing the financial statements of companies incorporated under the scope of the General Corporate law. Thus, the main purpose of this research , having an exploratory design, is ro have an initial approach on the compliance with the, implementation of IFRS in the preparation and presentation of financial statements of Peruvian companies that are not under the supervision of the National Supervisory Commission for Companies and Securities (CONASEV. To this end, first ít presents a general review of the theoretical framework of financial reporting and secondly, an analysis of the Peruvian Setting Accounting Standards related to the preparation and presentation of financial statements. The third part of this work presents and describes the methodological aspects used in the development of this research, for which it has developed a survey that includes eighteen closed questions and two open ended questions, structured according to our main and specific objectives of this research. The survey was distributed to a sample of companies selected from the universe defined in the research. The results are set out in the fourth section of the article, entitled, research results and which analyzes the responses to each of the survey questions. Finally, we present the conclusions and recommendations that can be reached, highlighting among the main ones, a high incidence of tax and legal aspects

  4. 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.

  5. 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.

  6. 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...

  7. 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.

  8. Towards a global convergence of the conceptual framework for preparing financial statements

    Directory of Open Access Journals (Sweden)

    Mario Díaz Durand

    2010-06-01

    Full Text Available Due to the current globalization in business and investments that generate a highly interrelated business world, it is a must to have a common standard in accounting that brings transparency and the real use of information. According to that, this article presents a comparative analysis of the conceptual framework for the preparation and presentation of financial statements of the two important international accounting models of normative use: the accounting standards established by the FASB and the IASB. The conceptual framework provides a guideline to prepare and present financial statements and at the same time it is a basis for the enactment of international financial reporting standards. To this day, there are some convergence agreements on conceptual frameworks between FASB and IASB, in charge of producing standards, which implies joint work in relation to their respective frameworks, with the purpose of developing a better conceptual framework, common for both institutions. With respect to this, in the article we can find proposals and reflections related to the convergence of conceptual frameworks, in order to enable the feasibility of a convergent framework as an important document in the revision and the issuance process of future international financial reporting standards.

  9. 75 FR 13131 - Notice of Intent To Prepare an Environmental Impact Statement (EIS) for the Sale of Plum Island, NY

    Science.gov (United States)

    2010-03-18

    ... ADMINISTRATION Notice of Intent To Prepare an Environmental Impact Statement (EIS) for the Sale of Plum Island... Agency, announces its Notice of Intent (NOI) to prepare an EIS for the anticipated sale of Plum Island..., Boston, MA 02222. All comments received by GSA in response to the Plum Island NEPA process,...

  10. 78 FR 66377 - Notice of Intent To Prepare a Draft Environmental Impact Statement on a Proposed Incidental Take...

    Science.gov (United States)

    2013-11-05

    ... Fish and Wildlife Service Notice of Intent To Prepare a Draft Environmental Impact Statement on a... National Environmental Policy Act (NEPA) to gather information to prepare a draft environmental impact... Makani Project (Project) near Kahuku, Hawaii, for production of wind-generated electrical energy on...

  11. 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...

  12. 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...

  13. 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.…

  14. 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...

  15. 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...

  16. 77 FR 64824 - Notice of Intent To Prepare an Environmental Impact Statement, a Possible Land Use Plan Amendment...

    Science.gov (United States)

    2012-10-23

    ... continue to maintain the status quo, the BLM is segregating the above-described lands for a period of 2... Bureau of Land Management Notice of Intent To Prepare an Environmental Impact Statement, a Possible Land... AGENCY: Bureau of Land Management, Interior. ACTION: Notice. SUMMARY: In compliance with the...

  17. 77 FR 68146 - Notice of Intent To Prepare an Environmental Impact Statement for the Paseo del Morro National...

    Science.gov (United States)

    2012-11-15

    ..., encourage educational tourism within the area. The DEIS will assess potential environmental impacts... such as existing flora and fauna, soils, cultural resources, and public safety. Socioeconomic impacts... National Park Service Notice of Intent To Prepare an Environmental Impact Statement for the Paseo del Morro...

  18. 76 FR 24007 - Notice of Intent To Prepare an Environmental Impact Statement for the Lake Charles Carbon Capture...

    Science.gov (United States)

    2011-04-29

    ... of Intent To Prepare an Environmental Impact Statement for the Lake Charles Carbon Capture and... Industrial Carbon Capture and Sequestration (ICCS) Program. The Lake Charles Carbon Capture and Sequestration Project (Lake Charles CCS Project) would demonstrate: (1) advanced technologies that capture...

  19. 78 FR 20133 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Bull Mountain Unit...

    Science.gov (United States)

    2013-04-03

    ... Environmental Impact Statement (EIS) to analyze a Master Development Plan (MDP) that proposes to drill up to 150... preparing an Environmental Assessment (EA) for the 150-well Bull Mountain Unit MDP from September 21 to... April 23, 2012. ADDRESSES: You may submit comments related to the proposed Bull Mountain Unit MDP by...

  20. 75 FR 30800 - Notice of Intent To Prepare an Environmental Impact Statement for Texas Clean Energy Project...

    Science.gov (United States)

    2010-06-02

    ... of Intent To Prepare an Environmental Impact Statement for Texas Clean Energy Project, Ector County... Federal funding for the proposed Texas Clean Energy Project (TCEP) near Odessa, Texas. The project would comprise planning, design, construction and operation by Summit Texas Clean Energy, LLC (Summit) of a coal...

  1. 81 FR 87954 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Tri-State Fuel...

    Science.gov (United States)

    2016-12-06

    ... for the Proposed Tri-State Fuel Breaks Project, Owyhee County, ID, and Malheur County, OR AGENCY... prepare an Environmental Impact Statement (EIS) for a landscape level fuel break project located in Owyhee... will be in conformance with the RMPs for the Owyhee Field Office and public lands in the project...

  2. 78 FR 54674 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Gold Rock Mine...

    Science.gov (United States)

    2013-09-05

    ...: 14X5017] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Gold Rock Mine... upon publication of the Draft EIS. ADDRESSES: You may submit comments related to the Gold Rock Mine Project by any of the following methods: Email: BLM_NV_EYDO_Midway_Gold_Rock_EIS@blm.gov Fax:...

  3. 78 FR 13643 - Intent To Prepare a Draft Environmental Impact Statement for the Proposed Delta Wetlands Project...

    Science.gov (United States)

    2013-02-28

    ... Proposed Delta Wetlands Project in San Joaquin and Contra Costa Counties, CA, Corps Permit Application... of Intent. ] SUMMARY: Delta Wetland Properties (Applicant) has applied for a Department of Army... Environmental Impact Statement (EIS) for the Delta Wetlands Project (prepared in 2001) is required. Delta...

  4. 75 FR 1401 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Baldwin Hills Crenshaw...

    Science.gov (United States)

    2010-01-11

    ... Public Utilities (Wastewater, Water, Solid Waste, and Energy Conservation). Lead Agencies As a lead... URBAN DEVELOPMENT Notice of Intent To Prepare a Draft Environmental Impact Statement for the Baldwin... Planning and Development, HUD. ACTION: Notice. SUMMARY: The Department of Housing and Urban Development...

  5. 75 FR 16828 - Notice of Intent To Prepare and Scope an Environmental Impact Statement (EIS) for the Outer...

    Science.gov (United States)

    2010-04-02

    ... Minerals Management Service Notice of Intent To Prepare and Scope an Environmental Impact Statement (EIS... spills, potential impacts to tourism and recreation activities, and ecological impacts from potential... National Environmental Policy Act (NEPA), the Minerals Management Service (MMS) is providing notice of its...

  6. 75 FR 76481 - Notice of Intent To Prepare Environmental Impact Statement for the HOPE SF Development at Alice...

    Science.gov (United States)

    2010-12-08

    ... URBAN DEVELOPMENT Notice of Intent To Prepare Environmental Impact Statement for the HOPE SF Development... (EIS) for redevelopment of the Alice Griffith Public Housing as part of its HOPE SF development program... revitalization program under HOPE SF (Cal 118). The proposed development would be located on approximately 20...

  7. 77 FR 42487 - Intent To Prepare a Draft Environmental Impact Statement To Reduce Avian Predation on Juvenile...

    Science.gov (United States)

    2012-07-19

    ... Department of the Army; Corps of Engineers Intent To Prepare a Draft Environmental Impact Statement To Reduce.... ACTION: Notice of intent. SUMMARY: The U.S. Army Corps of Engineers, Portland District (Corps), intends..., habitat alterations and lethal removal. Also, per the National Environmental Policy Act regulations...

  8. 75 FR 61452 - Notice of Intent To Prepare an Environmental Impact Statement for Military Training Activities at...

    Science.gov (United States)

    2010-10-05

    ... environmental concerns that should be addressed in the EIS. The public scoping meetings will be held on the... identify specific environmental issues or topics of environmental concern that the commenter believes the... Department of the Navy Notice of Intent To Prepare an Environmental Impact Statement for Military...

  9. 78 FR 54635 - Notice of Intent To Prepare an Environmental Impact Statement for EA-18G Growler Airfield...

    Science.gov (United States)

    2013-09-05

    ... to the DoN to identify specific issues or topics of environmental concern that the commenter believes... Department of the Navy Notice of Intent To Prepare an Environmental Impact Statement for EA-18G Growler... National Environmental Policy Act (NEPA) of 1969, as implemented by the Council on Environmental...

  10. 76 FR 36097 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement for the U.S. Department...

    Science.gov (United States)

    2011-06-21

    ... acts; Air quality: including potential impacts on regional air quality and climate change; Land use... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF ENERGY Notice of Intent To Prepare a Programmatic Environmental Impact Statement for the U.S. Department of Energy...

  11. 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…

  12. 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...

  13. 77 FR 47358 - Withdrawal of Notice of Intent To Prepare an Environmental Impact Statement for Proposed...

    Science.gov (United States)

    2012-08-08

    ... Statement for Proposed Amendment of Rogue River, Umpqua and Winema National Forest Land and Resource..., Umpqua and Winema National Forests to make provision for the Pacific Connector Gas Pipeline (PCGP) to..., Umpqua and Winema National Forests. Should FERC reinitiate environmental review under the procedures...

  14. 77 FR 15088 - Public Scoping Meeting and Preparation of Environmental Impact Statement for Baryonyx Corporation...

    Science.gov (United States)

    2012-03-14

    ... Statement for Baryonyx Corporation, Inc.'s Proposed Wind Farm, Offshore, Willacy and Cameron Counties, TX...) and Section 404 of the Clean Water Act (33 U.S.C. 1344) from Baryonyx Corporation, Inc. (SWG-2011... assess the potential social, economic and environmental impacts of the construction and operation of the...

  15. 77 FR 74665 - Notice of Intent To Prepare an Environmental Impact Statement, Public Scoping Meeting, and...

    Science.gov (United States)

    2012-12-17

    ... Edward R. Roybal Campus, Tom Harkin Global Communications Center (Building 19), Auditorium A, 1600... Scoping Meeting may make verbal statements or use a Scoping comment card. A stenographer will record this... valid Federal identification badge, state driver's license, state non-driver's identification card,...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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:...

  5. 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...

  6. 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...

  7. 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...

  8. 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.

  9. The Philippines: country statement prepared for the International Conference on Population, Mexico City, August 1984.

    Science.gov (United States)

    1985-03-01

    This statement, prepared for the 1984 International Conference on Population, summarizes the demographic situation in the Philippines, the Philippine position regarding implementation of the World Population Plan of Action, and current population policies. In 1980, the population of the Philippines stood at 48.1 million. The country's current population growth rate reflects the interplay between decreasing mortality and still high but declining fertility. The 1984-87 Philippine Development Plan aims to achieve sustainable economic growth, equitable distribution of the gains of development, and personal development. A net reproduction rate of unity by the year 2000 is sought, and preschool-age children, youth, premarriage-age groups, and married couples of reproductive age have been targeted for special outreach efforts. The national population program will concentrate on developing a network of public and private community-based organizations, strengthening the capacity of local government and community organizations to plan and manage the population program, developing community capacity to finance family planning services, upgrading the quality of natural family planning practice, continuing the promotion of effective contraceptive methods, developing a population data bank, and upgrading the technical and management capabilities of population program personnel. Increasing attention is being paid to regional development and spatial distribution. The average annual population growth rate is expected to decline from 2.8% in 1970-75 to 2.2% by 1987. The crude birth rate is expected to drop from 34/1000 in 1980 to 31/1000 in 1987. To help achieve this goal, the contraceptive prevalence rate should increase from 34% in 1983 to 41% in 1987 and 50% by 1993. In addition, attempts will be made to reduce the proportion of women marrying below the age of 20 years and to improve women's access to educational and employment opportunities.

  10. 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.

  11. 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.

  12. 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...

  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. 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...

  15. 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...

  16. 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…

  17. 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…

  18. 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.

  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. 78 FR 43868 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Whittier Narrows Dam...

    Science.gov (United States)

    2013-07-22

    ... Statement for the Whittier Narrows Dam Safety Modification Study Report AGENCY: Department of the Army, U.S... Environmental Impact Statement (EIS) for the Whittier Narrows Dam Safety Modification Study (DSMS). Whittier Narrows Dam is located approximately 12 miles east of downtown Los Angeles, Los Angeles County, CA....

  1. 76 FR 20634 - Withdrawal of Notice of Intent To Prepare a Supplemental Environmental Impact Statement for a...

    Science.gov (United States)

    2011-04-13

    ... Environmental Impact Statement for a Proposed 278 Megawatt Circulating Fluidized Bed Electric Generating Unit by... Environmental Impact Statement (SEIS) for a proposed 278 megawatt circulating fluidized bed electric generating... involved the construction and operation of a 278 megawatt circulating fluidized bed electric......

  2. 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.

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 77 FR 38077 - Notice of Intent To Prepare an Environmental Impact Statement on a Proposed Boat-House Facility...

    Science.gov (United States)

    2012-06-26

    ...-House Facility for Non-Motorized Boats, George Washington Memorial Parkway AGENCY: National Park Service... Impact Statement (EIS) to assess the impacts of constructing a boathouse facility and floating docks...

  8. 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...

  9. 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.

  10. 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...

  11. 76 FR 5144 - Notice of Intent To Prepare an Environmental Impact Statement for U.S. Navy F-35C West Coast...

    Science.gov (United States)

    2011-01-28

    ... the U.S. Navy F-35 West Coast Homebasing EIS, both written and oral, must be submitted or postmarked... Department of the Navy Notice of Intent To Prepare an Environmental Impact Statement for U.S. Navy F-35C West... facilities and functions to homebase the F-35C Joint Strike Fighter (JSF) aircraft on the West Coast of...

  12. The Preparation Skills of Cash Flow Statement%现金流量表的编制技巧

    Institute of Scientific and Technical Information of China (English)

    唐有川

    2011-01-01

    本文通过对现金流量表编制三个基本过程的判断,利用日记账的形式,对日常的经济业务的判断分析来进行逐笔登记现金流量表,并以实际发生的业务为例,流利地编制出现金流量表.%Based on the judgement on three basic process of drawing up a cash flow statement, this paper used the form of daily to register the cash flow statement according to the judgment analysis of journal economic business, and fluently register the cash flow statement based on the actual business.

  13. 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...

  14. 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…

  15. 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…

  16. 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.

  17. 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

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 78 FR 54871 - Notice of Amendment to the Notice of Intent To Prepare an Environmental Impact Statement (EIS...

    Science.gov (United States)

    2013-09-06

    ... Environmental Impact Statement (EIS) for the Millennium Bulk Terminals- Longview Shipping Facility Project AGENCY: U.S. Army Corps of Engineers (Corps), DoD. ACTION: Notice of Intent. SUMMARY: Millennium Bulk... associated with the proposed construction and operation of a shipping facility by Millennium Bulk...

  10. 76 FR 34211 - Intent To Prepare a Draft Environmental Impact Statement for the Proposed Kennecott Utah Copper...

    Science.gov (United States)

    2011-06-13

    ... Proposed Kennecott Utah Copper LLC Tailings Expansion Project, Near Magna, Salt Lake County, UT, Permit... Environmental Impact Statement (EIS) for the proposed Kennecott Utah Copper Tailings Expansion Project, an expansion of an active commercial mining operation near Magna, Salt Lake County, UT. Kennecott Utah Copper...

  11. 78 FR 23782 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Gibellini Mine...

    Science.gov (United States)

    2013-04-22

    ... public land in Eureka and White Pine counties, Nevada, and by this notice is announcing the beginning of... Statement for the Proposed Gibellini Mine Project, Eureka and White Pine Counties, NV AGENCY: Bureau of Land... to the proposed project area. The proposed project would be located 27 miles south of Eureka,...

  12. 75 FR 47059 - Notice To Rescind Notice of Intent To Prepare an Environmental Impact Statement: Warren County, IA

    Science.gov (United States)

    2010-08-04

    ... Statement: Warren County, IA AGENCY: Federal Highway Administration (FHWA), Iowa DOT, Warren County. ACTION... Division Office, 105 Sixth Street, Ames, IA 50010, Phone 515-233-7302; or James P. Rost, Director, Office of Location and Environment, Iowa Department of Transportation, 800 Lincoln Way, Ames, IA...

  13. 78 FR 34637 - Dow AgroSciences LLC; Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-06-10

    ... analysis of the potential selection of 2,4-D resistant weeds and other potential environmental impacts that... Environmental Impact Statement for Determination of Nonregulated Status of Herbicide Resistant Corn and Soybeans... resistant corn and soybeans produced by Dow AgroSciences LLC. During the comment period, we are...

  14. 76 FR 50171 - Notice of Intent To Prepare an Environmental Impact Statement for the Henrys Fork Salinity...

    Science.gov (United States)

    2011-08-12

    ... the Henrys Fork Salinity Control Project Plan, Sweetwater and Uinta Counties, WY; Daggett and Summit... Statement (EIS) for the Henrys Fork Salinity Control Project Plan (SCPP). The NRCS will be the lead agency... Improvements'' alternative assumes a salinity control project will be implemented. Existing financial...

  15. 77 FR 13117 - Excelerate Energy L.P.; Notice of Intent To Prepare an Environmental Impact Statement for the...

    Science.gov (United States)

    2012-03-05

    ... Statement for the Planned Aguirre Offshore Gasport Project, Request for Comments on Environmental Issues... of the Aguirre Offshore GasPort Project involving construction and operation of facilities by... existing onshore Puerto Rico Electric Power Authority's Central Aguirre Power Plant (CAPP). The...

  16. 76 FR 33270 - Cancellation of the Notice of Intent To Prepare a Programmatic Environmental Impact Statement for...

    Science.gov (United States)

    2011-06-08

    ... geothermal energy development at Superstition Mountain on Naval Air Facility El Centro. The DoN will develop... proceed and will provide the DoN with information required to determine the DoN's geothermal energy... Statement for the Proposed Geothermal Development Program, Naval Air Facility El Centro, Imperial County,...

  17. 78 FR 48658 - Notice of Amendment to the Notice of Intent To Prepare an Environmental Impact Statement for the...

    Science.gov (United States)

    2013-08-09

    ... Environmental Impact Statement for the Missouri River Recovery Management Plan, Missouri River, United States..., North Dakota, and South Dakota. The combination of recovery and mitigation activities is commonly... Service Center, 911 South Wind River Drive, Douglas, WY 82633 North Dakota U.S. Fish and Wildlife Service...

  18. 76 FR 26996 - Notice of Intent To Prepare an Environmental Impact Statement for New Corporate Average Fuel...

    Science.gov (United States)

    2011-05-10

    ... (Sept. 2010) \\17\\ See 75 FR 62739 (Oct. 13, 2010). In response to the President's call to provide... Regulations, 46 FR 18026 (1981) (emphasis added). Alternatives calculated at the upper point and at the lower... Environmental Impact Statement for New Corporate Average Fuel Economy Standards AGENCY: National Highway...

  19. 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...

  20. 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...

  1. 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...

  2. Resident clinical duties while preparing for the ABR core examination: position statement of the Association of Program Directors in Radiology.

    Science.gov (United States)

    DeStigter, Kristen K; Mainiero, Martha B; Janower, Murray L; Resnik, Charles S

    2012-11-01

    Historically, diagnostic radiology residents have been allowed time off from clinical duties to study for the ABR oral board examination. This practice has resulted in a disruptive "board frenzy" at many programs. The new ABR examination structure gives programs an opportunity to evaluate this practice. This position statement of the Association of Program Directors in Radiology describes the rationale behind a recommendation of no time off from clinical service before the ABR core examination.

  3. 49 CFR 520.23 - Preparation of draft environmental impact statements.

    Science.gov (United States)

    2010-10-01

    ... NHTSA, it is appropriate to use professional services available in other Federal, State or local... social, economic, and environmental consequences. (b) Form and content requirements. Attachment 1 of this... consider the designation of a single “lead agency” to assume supervisory responsibility for preparation...

  4. 75 FR 41163 - Notice of Intent To Prepare an Environmental Impact Statement and Overseas Environmental Impact...

    Science.gov (United States)

    2010-07-15

    ... National Environmental Policy Act (NEPA) of 1969, as implemented by the Council on Environmental Quality... area does not include the Arctic. This EIS and OEIS is being prepared to renew and combine current... responsibility (except for the Arctic). The AFTT study area covers approximately 2.6 million square...

  5. 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.

  6. 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

  7. 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.

  8. 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

  9. 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...

  10. 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.

  11. 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......

  12. 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…

  13. 76 FR 50494 - Water Resources Management Plan/Environmental Impact Statement, Mojave National Preserve, San...

    Science.gov (United States)

    2011-08-15

    ... National Park Service Water Resources Management Plan/Environmental Impact Statement, Mojave National... Scoping Period for Water Resources Management Plan/Environmental Impact Statement for Mojave National... National Park Service is preparing a Water Resources Management Plan/Environmental Impact Statement...

  14. 78 FR 14117 - Draft Environmental Impact Statement/Environmental Impact Report for Yolo Bypass Salmonid Habitat...

    Science.gov (United States)

    2013-03-04

    ... Bureau of Reclamation Draft Environmental Impact Statement/Environmental Impact Report for Yolo Bypass... Water Resources intend to prepare an environmental impact statement/ environmental impact report (EIS... addressed in the environmental impact statement/ environmental impact report: 1. March 14, 2013, 1:30-3:30...

  15. 75 FR 52967 - Final Environmental Impact Statement and South Florida and Caribbean Parks Exotic Plant...

    Science.gov (United States)

    2010-08-30

    ... Palm Beach, Florida. A Notice of Intent to prepare an environmental impact statement (EIS) for South... National Park Service Final Environmental Impact Statement and South Florida and Caribbean Parks Exotic... environmental impact statement for the South Florida and Caribbean Parks Exotic Plant Management Plan....

  16. 10 CFR 51.85 - Draft environmental impact statement-rulemaking.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-rulemaking. 51.85... Implementing Section 102(2) Draft Environmental Impact Statements-Rulemaking § 51.85 Draft environmental impact... Commission has determined to prepare an environmental impact statement. ...

  17. 10 CFR 51.71 - Draft environmental impact statement-contents.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-contents. 51.71... Implementing Section 102(2) Environmental Impact Statements § 51.71 Draft environmental impact statement—contents. (a) Scope. The draft environmental impact statement will be prepared in accordance with the scope...

  18. 10 CFR 51.70 - Draft environmental impact statement-general.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-general. 51.70... Implementing Section 102(2) Environmental Impact Statements § 51.70 Draft environmental impact statement—general. (a) The NRC staff will prepare a draft environmental impact statement as soon as practicable...

  19. 16 CFR 1.84 - Draft environmental impact statements: Availability and comment.

    Science.gov (United States)

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Draft environmental impact statements... Environmental Policy Act of 1969 § 1.84 Draft environmental impact statements: Availability and comment. Except for proposals for legislation, environmental impact statements shall be prepared in two stages: Draft...

  20. 18 CFR 380.6 - Actions that require an environmental impact statement.

    Science.gov (United States)

    2010-04-01

    ... environmental impact statement. 380.6 Section 380.6 Conservation of Power and Water Resources FEDERAL ENERGY... ENVIRONMENTAL POLICY ACT § 380.6 Actions that require an environmental impact statement. (a) Except as provided in paragraph (b) of this section, an environmental impact statement will normally be prepared first...

  1. 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...

  2. 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...

  3. 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.

  4. 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...

  5. 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.

  6. 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...

  7. 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...

  8. 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.…

  9. 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…

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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,...

  17. 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...

  18. 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...

  19. 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

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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)

  7. 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...

  8. 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....

  9. 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...

  10. 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...

  11. 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...

  12. 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.

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  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. 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…

  2. 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...

  3. 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

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. THE ROLE OF AUDIT IN IMPROVING THE QUALITY OF INFORMATION PRESENTED IN THE FINANCIAL STATEMENTS

    OpenAIRE

    Vasile Dumitraş

    2011-01-01

    The general objective of financial statements is to provide information about the financial position, performance and cash flows of an enterprise that is useful for a wide range of users in making economic of business decisions. The financial statements also present the results of resources management by the company’s management. For this reason, financial statements prepared and published by organizations are of interest for a wide range of users: investors, managers, employees, customers, c...

  10. 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

  11. 13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?

    Science.gov (United States)

    2010-01-01

    ... Director may waive the requirement for audited financial statements for good cause shown by the Participant...) Business Development Miscellaneous Reporting Requirements § 124.602 What kind of annual financial statement... must submit to SBA audited annual financial statements prepared by a licensed independent...

  12. 75 FR 65373 - Drakes Bay Oyster Company Special Use Permit/Environmental Impact Statement, Point Reyes National...

    Science.gov (United States)

    2010-10-22

    ... National Park Service Drakes Bay Oyster Company Special Use Permit/Environmental Impact Statement, Point... Intent to prepare an Environmental Impact Statement for the Drakes Bay Oyster Company Special Use Permit... Statement (EIS) for the Drakes Bay Oyster Company Special Use Permit, Point Reyes National...

  13. 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.

  14. 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...

  15. 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.

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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,...

  1. 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...

  2. 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…

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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…

  9. 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.

  10. 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...

  11. 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.

  12. 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

  13. Economic values and corporate financial statements.

    Science.gov (United States)

    Magness, Vanessa

    2003-07-01

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

  14. 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.

  15. 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

  16. 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.

  17. 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…

  18. 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....

  19. 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…

  20. 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...

  1. 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...

  2. 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...

  3. 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,...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  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. 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...

  18. 75 FR 21343 - Notice of Availability of the Final Environmental Impact Statement for the Round Mountain...

    Science.gov (United States)

    2010-04-23

    ...: 14X5017] Notice of Availability of the Final Environmental Impact Statement for the Round Mountain... prepared a Final Environmental Impact Statement (EIS) for the Round Mountain Expansion Project and by this... the Federal Register. ADDRESSES: Copies of the Round Mountain Expansion Project Final EIS...

  19. 76 FR 22917 - Dog Management Plan/Draft Environmental Impact Statement, Golden Gate National Recreation Area...

    Science.gov (United States)

    2011-04-25

    ... National Park Service Dog Management Plan/Draft Environmental Impact Statement, Golden Gate National... comment period for Draft Environmental Impact Statement/Dog Management Plan, Golden Gate National Recreation Area. SUMMARY: The National Park Service has prepared a Draft Dog Management Plan...

  20. 77 FR 32665 - Notice of Availability of the Draft Environmental Impact Statement for the Hollister Underground...

    Science.gov (United States)

    2012-06-01

    ...] Notice of Availability of the Draft Environmental Impact Statement for the Hollister Underground Mine...) has prepared a Draft Environmental Impact Statement (EIS) for the Hollister Underground Mine Project... comments will be considered, the BLM must receive written comments on the Hollister Underground Mine...

  1. 76 FR 68503 - Ungulate Management Plan/Environmental Impact Statement, Great Sand Dunes National Park and...

    Science.gov (United States)

    2011-11-04

    ... National Park Service Ungulate Management Plan/Environmental Impact Statement, Great Sand Dunes National... Intent to prepare an Environmental Impact Statement for the Ungulate Management Plan, Great Sand Dunes... Ungulate Management Plan, Great Sand Dunes National Park and Preserve, Colorado. The purpose of this...

  2. 77 FR 45652 - Final Program Environmental Impact Statement/Environmental Impact Report for the San Joaquin...

    Science.gov (United States)

    2012-08-01

    ... Bureau of Reclamation Final Program Environmental Impact Statement/Environmental Impact Report for the... prepared a joint Final Program Environmental Impact Statement/Environmental Impact Report (Final PEIS/R...: Notice of availability. SUMMARY: Pursuant to the National Environmental Policy Act and the...

  3. 78 FR 32269 - Notice of Availability of the Final Environmental Impact Statement/Environmental Impact Report...

    Science.gov (United States)

    2013-05-29

    ... Office of the Secretary Notice of Availability of the Final Environmental Impact Statement/Environmental Impact Report for Klamath Facilities Removal AGENCY: Office of Environmental Policy and Compliance... Department of Fish and Wildlife have prepared a final environmental impact statement and environmental...

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

    Science.gov (United States)

    2015-10-01

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

  5. 75 FR 54177 - Notice of Availability of Draft Environmental Impact Statement for the Tonopah Solar Energy...

    Science.gov (United States)

    2010-09-03

    ... Environmental Impact Statement for the Tonopah Solar Energy Crescent Dunes Solar Energy Project, Nye County, NV...) has prepared a Draft Environmental Impact Statement (EIS) for the Crescent Dunes Solar Energy Project... news releases, and/or mailings. ADDRESSES: You may submit comments on the Crescent Dunes Solar...

  6. 75 FR 72836 - Notice of Availability of Final Environmental Impact Statement for the Tonopah Solar Energy...

    Science.gov (United States)

    2010-11-26

    ...: 14X5017] Notice of Availability of Final Environmental Impact Statement for the Tonopah Solar Energy Crescent Dunes Solar Energy Project, Nye County, NV AGENCY: Bureau of Land Management, Interior. ACTION... (BLM) has prepared a Final Environmental Impact Statement (EIS) for the Crescent Dunes Solar...

  7. Financial Reporting under GASB Statement No. 34 and ASBO International Certificate of Excellence Financial Reporting.

    Science.gov (United States)

    Heinfeld, Gary

    This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

  8. 76 FR 63346 - Environmental Impact Statement, Tappan Zee Bridge/I-287 Corridor Project (Rockland and...

    Science.gov (United States)

    2011-10-12

    ... Administration Environmental Impact Statement, Tappan Zee Bridge/I-287 Corridor Project (Rockland and Westchester... preparing an Environmental Impact Statement (EIS) for the proposed Tappan Zee Bridge/I-287 Corridor project... Port Chester, Westchester County, New York including the Tappan Zee Bridge over the Hudson River....

  9. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

    ... Accounting Standards (SFAS) 57. The disclosure requirements under this provision extend beyond those of SFAS...) Audited financial statements prepared in accordance with the generally accepted accounting principles of... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements....

  10. 10 CFR 51.76 - Draft environmental impact statement-limited work authorization.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-limited work...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Production and Utilization Facilities § 51.76 Draft environmental impact statement—limited work authorization. The NRC will prepare a...

  11. 10 CFR 51.80 - Draft environmental impact statement-materials license.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-materials license. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Materials Licenses § 51.80 Draft environmental impact statement—materials license. (a) The NRC staff will either prepare a draft environmental...

  12. 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.

  13. Development of case statements in academic administration: a proactive method for achieving outcomes.

    Science.gov (United States)

    Mundt, Mary H

    2005-01-01

    The complex nature of higher education presents academic administrators with unique challenges to communicate vision and strategic direction to a variety of internal and external audiences. The administrator must be prepared to engage in persuasive communication to describe the needs and desired outcomes of the academic unit. This article focuses on the use of the case statement as a communication tool for the nursing academic administrator. The case statement is a form of persuasive communication where a situation or need is presented in the context of the mission, vision, and strategic direction of a group or organization. The aim of the case statement is to enlist support in meeting the identified need. Fundamental assumptions about communicating case statements are described, as well as guidelines for how the academic administrator can prepare themselves for using the case statement method.

  14. 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...

  15. 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.

  16. 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.

  17. Caseload Assignments. Position Statement. Revised

    Science.gov (United States)

    DuRant, Bonnie V.; Gibbons, Linda J.; Poole, Cynthia; Suessmann, Mary; Wyckoff, Leah

    2010-01-01

    It is the position of the National Association of School Nurses (NASN) that schools should employ professionally prepared Registered Nurses, to conduct and supervise school health programs which address the variety of health problems experienced by school children. NASN recommends a formula-based approach with minimum ratios of nurses-to-students…

  18. PRELIMINARY ACCOUNTING WORKS FOR THE ESTABLISHMENT OF FINANCIAL STATEMENTS

    OpenAIRE

    HOLT GHEORGHE

    2017-01-01

    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...

  19. Nevada Test Site, Nye County, Nevada. Final environmental impact statement

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1977-09-01

    This environmental statement for the Nevada Test Site (NTS) considers underground nuclear detonations with yields of one megaton or less, along with the preparations necessary for such detonations. The testing activities considered also include other continuing and intermittent activities, both nuclear and nonnuclear, which can best be conducted in the remote and controlled area of the Nevada Test Site. These activities are listed, with emphasis on weapons testing programs which do not remain static.

  20. Financial Statements in Providing Financial Security of Agricultural Enterprises

    OpenAIRE

    Olha Vdovenko

    2014-01-01

    In conditions of severe market competition and economic turmoil financial security of agricultural businesses largely depends on the effectiveness of management decisions, reporting being the information support to ensure such decision making. Thus, the practice of preparing accounting figures and their adjustment has a direct effect on agricultural businesses financial security. Having been generalized at the industry level, statistical and financial statements are used for the development o...

  1. 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.

  2. Implementation Plan. Environmental Restoration and Waste Management Programmatic Environmental Impact Statement

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-01

    In accordance with the Department of Energy`s National Environmental Policy Act implementing procedures in Volume 10 of the Code of Federal Regulations, Section 1021,312, the Environmental Restoration and Waste Management Programmatic Environmental Impact Statement Implementation Plan has two primary purposes: to provide guidance for the preparation of the Programmatic Environmental Impact Statement and to record the issues resulting from the scoping and the extended public participation process. The Implementation Plan identifies and discusses the following: background of Environmental Restoration and Waste Management activities, the purpose of the Programmatic Environmental Impact Statement, and the relationship of the Programmatic Environmental Impact Statement to other Departmental initiatives (Chapter 1); need and purposes for action (Chapter 2); scoping process and results of the public participation program in defining the scope of the Programmatic Environmental Impact Statement, including a summary of the comments received and their disposition (Chapter 3); planned scope and content of the Programmatic Environmental Impact Statement (Chapter 4); consultations with other agencies and the role of cooperating agencies (Chapter 5); planned schedule of major Programmatic Environmental Impact Statement milestones (Chapter 6); and responsibilities for preparation of the Programmatic Environmental Impact Statement (Chapter 7).

  3. Western Hemisphere Defense Policy Statement

    Science.gov (United States)

    2012-10-01

    El Salvador, Guatemala, Honduras , Paraguay, Peru and Uruguay have contributed to or led multi-national security operations and United Nations (UN...impact on regional and global peace and security and reflect the new realities of defense cooperation in the hemisphere. Working with Canada and...Mexico, DoD remains prepared to deter and defeat direct threats to our homeland. We partner with Canada on regional security issues such as an evolving

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

    Science.gov (United States)

    Goic, Alejando; Armas, Rodolfo

    2010-12-01

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

  5. NASN position statement: caseload assignments.

    Science.gov (United States)

    Durant, Bonnie V; Gibbons, Linda J; Poole, Cynthia; Suessmanm, Mary; Wyckoff, Leah

    2011-01-01

    It is the position of the National Association of School Nurses (NASN) that schools should employ professionally prepared Registered Nurses, to conduct and supervise school health programs which address the variety of health problems experienced by school children. NASN recommends a formula-based approach with minimum ratios of nurses-to-students depending on the needs of the student populations as follows: 1:750 for students in the general population, 1:225 in the student populations requiring daily professional school nursing services or interventions, 1:125 in student populations with complex health care needs, and 1:1 may be necessary for individual students who require daily and continuous professional nursing services. Other factors that should be considered in the formula-based approach are number of students on free or reduced lunch, number of students with a medical home, and average number of emergency services per year.

  6. Portsmouth Gaseous Diffusion Plant expansion, Piketon, Ohio. Volume 1. Draft environmental statement

    Energy Technology Data Exchange (ETDEWEB)

    1976-06-01

    Subject to authorizing legislation and funding, ERDA will proceed with steps for additional uranium enrichment capacity at the Portsmouth Gaseous Diffusion Plant near Piketon, Ohio. This environmental statement was prepared by ERDA to cover this action. The statement was prepared in accordance with the National Environmental Policy Act of 1969, and ERDA's implementing regulations, 10 CFR Chapter III, Part 711. The statement describes the reasonably foreseeable environmental, social, economic and technological costs and benefits of the construction and operation of the expanded enrichment plant and its reasonably available alternatives and their anticipated effects.

  7. Improvements of the cash-flow statement control function in financial reporting

    National Research Council Canada - National Science Library

    Metka Duhovnik

    2008-01-01

    ... by a properly prepared statement of cash fl ows. It is based on the fi nding that the professional literature is inconsistent in distinguishing liquidity and profi tability information, and consequently also in distinguishing between the ratios...

  8. 47 CFR 1.1315 - The Draft Environmental Impact Statement (DEIS); Comments.

    Science.gov (United States)

    2010-10-01

    ... consequent advantages and/or disadvantages of the action and indicating the direct and indirect effects and... and supplements, if any, are prepared, the Commission shall send five copies of the Statement, or...

  9. 77 FR 3255 - Notice of Intent To Prepare an Environmental Impact Statement for the Acquisition of a Natural...

    Science.gov (United States)

    2012-01-23

    ... the areas of energy efficiency, renewable energy, toxic chemical reduction, recycling, sustainable... time, DOE does not plan to evaluate other sources of energy supply, or other means to supply natural... Doc No: 2012-1139] DEPARTMENT OF ENERGY Notice of Intent To Prepare an Environmental Impact...

  10. 77 FR 22608 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Bald Mountain Mine...

    Science.gov (United States)

    2012-04-16

    ... 70 miles northwest of Ely and 30 miles northeast of Eureka, Nevada. DATES: This notice initiates the... North and South Operations Area Projects, White Pine County, NV AGENCY: Bureau of Land Management... amended, the Bureau of Land Management (BLM) Egan Field Office, Ely, Nevada intends to prepare...

  11. 75 FR 81328 - Intent To Prepare an Environmental Impact Statement for the Metro Gold Line Foothill Extension...

    Science.gov (United States)

    2010-12-27

    ... western San Bernardino County by introducing high-frequency transit service options; enhance the regional... transit, reducing air pollution and greenhouse gas emissions. The EIS will be prepared in accordance with the requirements of NEPA and its implementing regulations. Prior to commencement of a Final EIS,...

  12. 77 FR 68803 - Notice of Intent To Prepare an Environmental Impact Statement for the HOPE SF Development at...

    Science.gov (United States)

    2012-11-16

    ... and Service Systems (water supply, stormwater, sewer, solid waste); Public Services (fire, police... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5670-N-01] Notice of Intent To Prepare...: The Department of Housing and Urban Development (HUD) gives notice to the public, agencies, and Indian...

  13. 78 FR 34638 - Monsanto Co.; Notice of Intent To Prepare an Environmental Impact Statement for Determination of...

    Science.gov (United States)

    2013-06-10

    ... Animal and Plant Health Inspection Service Monsanto Co.; Notice of Intent To Prepare an Environmental... resistant soybeans and cotton produced by the Monsanto Company. During the comment period, we are requesting... resistant soybeans and cotton produced by the Monsanto Company in order to perform a...

  14. 75 FR 6175 - Notice of Intent to Prepare an Environmental Impact Statement on the Effects of Oil and Gas...

    Science.gov (United States)

    2010-02-08

    ..., Chief, Permits, Conservation and Education Division, Office of Protected Resources, NMFS, 1315 East-West... increased activity and new available science would result in a need to prepare an EIS for future... environmental impacts to the physical, biological, cultural, economic, and social resources from...

  15. 75 FR 77859 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement for the Hawai‘i...

    Science.gov (United States)

    2010-12-14

    ... Issues The EIS will evaluate the full range of potential environmental, social, cultural, and economic...`i and use areas on O`ahu. The EIS also will include a ] cultural impact assessment prepared in... resources and drainage. Coastal zone resources. Geography, geology, and soils. Land and submerged land use...

  16. 75 FR 77654 - Notice of Intent To Prepare a Land Use Plan Amendment and an Environmental Impact Statement for...

    Science.gov (United States)

    2010-12-13

    ... (BLM) El Centro Field Office and Imperial County, California, intend to prepare a joint Environmental..., biological resources, recreation, cultural resources, water resources, geological resources, land use, noise... available for public review at the Bureau of Land Management, El Centro Field Office, 1661 South 4th Street...

  17. 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.

  18. Plagiarism in Personal Statements of Anesthesiology Residency Applicants.

    Science.gov (United States)

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

    2016-02-15

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

  19. 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.

  20. 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

  1. 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.

  2. 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.

  3. 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

  4. 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.

  5. Improvements of the cash-flow statement control function in financial reporting

    Directory of Open Access Journals (Sweden)

    Metka Duhovnik

    2008-06-01

    Full Text Available On the basis of deductive considerations applying professional judgement, the article focuses on the additional value of accounting information that can be given to the users of fi nancial statements by a properly prepared statement of cash fl ows. It is based on the fi nding that the professional literature is inconsistent in distinguishing liquidity and profi tability information, and consequently also in distinguishing between the ratios calculated on that basis. It therefore stimulates an improvement in the quality of accounting information with a direct statement of cash fl ows, based on tracing instead of calculating the actual cash fl ow. On the basis of fi nancial statements, including a direct statement of cash fl ows, the ratio analysis of fi nancial statements should be approached from both aspects of profi tability and cash return. The cash fl ow ratios would serve as a control mechanism over the assumptions used when preparing the balance sheet and income statement within the chosen financial reporting framework.

  6. 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...

  7. 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...

  8. 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...

  9. 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…

  10. 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...

  11. 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)

  12. 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…

  13. 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…

  14. 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...

  15. 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...

  16. 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…

  17. 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...

  18. 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...

  19. 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...

  20. 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…

  1. 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)

  2. 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...

  3. 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

  4. 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...

  5. 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,…

  6. 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…

  7. 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.

  8. 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)

  9. 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…

  10. 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...

  11. 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,…

  12. 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...

  13. 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...

  14. 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...

  15. 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…

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

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

    OpenAIRE

    Vesna Vašiček; Verica Budimir; Mirjana Hladika

    2011-01-01

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

  3. 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...

  4. 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...

  5. 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...

  6. 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.

  7. 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...

  8. 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

  9. 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...

  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. 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

  12. 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'.

  13. 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

  14. Improving service quality by understanding emergency department flow: a White Paper and position statement prepared for the American Academy of Emergency Medicine.

    Science.gov (United States)

    Eitel, Dave R; Rudkin, Scott E; Malvehy, M Albert; Killeen, James P; Pines, Jesse M

    2010-01-01

    Emergency Department (ED) crowding is a common problem in the United States and around the world. Process reengineering methods can be used to understand factors that contribute to crowding and provide tools to help alleviate crowding by improving service quality and patient flow. In this article, we describe the ED as a service business and then discuss specific methods to improve the ED quality and flow. Methods discussed include demand management, critical pathways, process-mapping, Emergency Severity Index triage, bedside registration, Lean and Six Sigma management methods, statistical forecasting, queuing systems, discrete event simulation modeling and balanced scorecards. The purpose of this review is to serve as a background for emergency physicians and managers interested in applying process reengineering methods to improving ED flow, reducing waiting times, and maximizing patient satisfaction. Finally, we present a position statement on behalf of the American Academy of Emergency Medicine addressing these issues.

  15. SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Carmen NISTOR

    2015-04-01

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

  16. ETF Mission Statement document. ETF Design Center team

    Energy Technology Data Exchange (ETDEWEB)

    1980-04-01

    The Mission Statement document describes the results, activities, and processes used in preparing the Mission Statement, facility characteristics, and operating goals for the Engineering Test Facility (ETF). Approximately 100 engineers and scientists from throughout the US fusion program spent three days at the Knoxville Mission Workshop defining the requirements that should be met by the ETF during its operating life. Seven groups were selected to consider one major category each of design and operation concerns. Each group prepared the findings of the assigned area as described in the major sections of this document. The results of the operations discussed must provide the data, knowledge, experience, and confidence to continue to the next steps beyond the ETF in making fusion power a viable energy option. The results from the ETF mission (operations are assumed to start early in the 1990's) are to bridge the gap between the base of magnetic fusion knowledge at the start of operations and that required to design the EPR/DEMO devices.

  17. 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.

  18. The Cape Town Statement on Geoethics

    Science.gov (United States)

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

    2017-04-01

    IGC the scientific event that opened a new phase for Geoethics and for the Association. In order to celebrate this passage, the IAPG has produced the "Cape Town Statement on Geoethics" (CTSG), a document recognized as the result of an international effort to focus the attention of geoscientists on the development of shared policies, guidelines, strategies and tools, with the long-range goal of fostering the regular adoption of ethical values and practices in the geoscience community. The final document (available at http://www.geoethics.org/ctsg) sums the values, concepts, and contents developed in the first 4-year activity of IAPG, giving a perspective for the future development of geoethics. This presentation illustrates the content of the "Cape Town Statement on Geoethics", that is now supported officially by several geoscience organizations.

  19. 关于年度财务决算管理要求及报表编制问题理解%Understanding of Management Requirements on Annual Financial Accounts and Statement Preparation Problem

    Institute of Scientific and Technical Information of China (English)

    张君燕

    2014-01-01

    作为集团公司每年要求各部及子公司对本年度各项任务指标完成情况进行分析说明,出具决算报表。通过对财务预算到财务决算的编制及执行,就年度财务决算管理的标准、要求,财务报表编制的涵盖内容及相关主要指标的理解与大家进行分享。%As a group company, it asks departments and subsidiaries to analyze the completion situation of the tasks in the year and issue final statements. Through the preparation and execution of financial budget and the financial accounts, the author shows her understanding on the standard and requirements of annual financial accounts management, the covering content and key indicators of the financial statement preparation to share with others.

  20. 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.

  1. Resource Programs : Draft Environmental Impact Statement, Volume 2, Appendices.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1992-03-01

    Every two years, Bonneville Power Administration (BPA) prepares a Resource Program which identifies the resource actions BPA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Program`s Environmental Impact Statement (RPEIS) is a programmatic environmental document which will support decisions made in several future Resource Programs. Environmental documents tiered to the EIS may be prepared on a site-specific basis. The RPEIS includes a description of the environmental effects and mitigation for the various resource types available in order to evaluate the trade-offs among them. It also assesses the environmental impacts of adding thirteen alternative combinations of resources to the existing power system. This report contains the appendices to the RPEIS.

  2. 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.

  3. 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....

  4. 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,...

  5. 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....

  6. 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)

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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.

  14. 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...

  15. [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...

  16. 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.

  17. 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,...

  18. 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...

  19. 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...

  20. 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

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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

  8. 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.

  9. 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...

  10. 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...

  11. 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...

  12. 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, ...

  13. 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.

  14. 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.

  15. 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.

  16. 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.

  17. Environmental Impact Statement. March 2011. Interim storage, encapsulation and final disposal of spent nuclear fuel

    Energy Technology Data Exchange (ETDEWEB)

    2011-07-01

    An Environmental Impact Statement (EIS) shall be prepared and submitted along with applications for permissibility and a licence under the Environmental Code and a licence under the Nuclear Activities Act for new nuclear facilities. This Environmental Impact Statement has been prepared by Svensk Kaernbraenslehantering AB (the Swedish Nuclear Fuel and Waste Management Co, SKB) to be included in the licence applications for continued operation of Clab (central interim storage facility for spent nuclear fuel) in Simpevarp in Oskarshamn Municipality and construction and operation of facilities for encapsulation (integrated with Clab) and final disposal of spent nuclear fuel in Forsmark in Oesthammar Municipality

  18. 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

  19. 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.

  20. A CRITICAL STUDY REGARDING THE ELABORATION OF THE CASH FLOW STATEMENT USING THE DIRECT METHOD IN ROMANIA

    National Research Council Canada - National Science Library

    ŢĂRAN MOROŞAN ADRIAN

    2013-01-01

    .... Although IAS 7 recommends the usage of thedirect method to prepare the cash flow statement in order to better satisfy the informational need of information users,many enterprises choose to apply...

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

    Directory of Open Access Journals (Sweden)

    Carmen Cretu

    2011-05-01

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

  2. Consolidated Financial Statements – in IAS 27 perspective

    Directory of Open Access Journals (Sweden)

    Mihai Deju

    2012-12-01

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

  3. INFORMATION ON FINANCIAL INSTRUMENTS INCLUDED IN ANNUAL FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Marius Gust

    2013-01-01

    Full Text Available This survey aims at emphasizing several aspects of the recognition, measurement and presentation of information on capital assets and how they are reflected in accounting. In this respect, here is a presentation of the calculation, preparation and regulation of impairment that can affect capital assets and the way accounting entries may influence the financial status and performance of a company. Although the bookkeeping variants of asset impairment, namely the Romanian and the international ones, are different, the information reported in annual financial statements is the same and assets are shown at their fair values. The issues approached in the paper herein are vast and they open new prospects to scientific research.

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

    Directory of Open Access Journals (Sweden)

    Vesna Vašiček

    2011-11-01

    Full Text Available The subject of this paper is to investigate the level of use of the internal financial statements of budgetary users in their management process. The main objective of this paper is to determine the importance of internal financial statements prepared according to the specific requirements of managers in decision making and budgetary user management. Another goal of this paper is to assess the implications of using a wide range of accounting information on efficiency of budgetary users management, rational spending of public resources, providing quality public services and satisfaction of public needs. As the result of application of the modified accrual basis in government accounting in Croatia, the current system provides a limited range of information presented in external financial statements. Initial hypothesis of the paper is that the internal financial statements in the Croatian public sector are underdeveloped and insufficiently used in decision making and budgetary user management. By applying the survey method, this paper aims at investigating the current level of using external and internal financial statements in decision making and management of Croatian budgetary users. The results obtained from the survey show that managers of most budgetary users consider that information presented in external financial statements are generally sufficient for decision making and successful management. Furthermore, the research results indicate that public managers are only partially familiar with the cost accounting and management accounting instruments. The information offered in the internal financial statements are not exploited enough in the pricing of services, performance measurement and the performance monitoring of service provision.

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

    Directory of Open Access Journals (Sweden)

    MIRON Vasile Cristian Ioachim

    2015-06-01

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

  6. 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.

  7. 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.

  8. Financial Statement Opinion Audit Guide for Texas Public Community Colleges, 1999.

    Science.gov (United States)

    Texas State Auditor's Office, Austin.

    This document, prepared by the Texas State Auditor's Office, offers detailed guidelines for conducting a financial audit of community colleges in Texas. Its purpose is to assist governing boards and college management in ensuring that their colleges are receiving high-quality opinion audits on annual financial statements. The guide includes the…

  9. Back to Basics: Algebraic Foundations of the Statement of Cash Flows

    Science.gov (United States)

    Joyner, Donald T.; Banatte, Jean-Marie; Dondeti, V. Reddy

    2014-01-01

    The indirect method for preparing the statement of cash flows, as described in many standard textbooks, involves an item-by-item approach, telling you to add to or subtract from the net income, the increases or decreases in the balance sheet items, such as accounts payable or accounts receivable. Many business students, especially at the…

  10. 77 FR 74865 - Notice of Availability of the Final Environmental Impact Statement for the Searchlight Wind...

    Science.gov (United States)

    2012-12-18

    ...) has prepared a Final Environmental Impact Statement (EIS) for the Searchlight Wind Energy Project and..., phone 702-515-5173, or email to: BLM_NV_SNDO_SearchlightWindEnergyEIS@blm.gov . Interested persons may.../searchlight_wind_energy.html . Copies of the Final EIS are available for public inspection at the BLM...

  11. 77 FR 46427 - Notice of Availability for the Draft Environmental Impact Statement/Environmental Impact Report...

    Science.gov (United States)

    2012-08-03

    ... Department of the Army, Corps of Engineers Notice of Availability for the Draft Environmental Impact Statement/Environmental Impact Report (DEIS/DEIR) for Proposed Aggregate Terminal Project on Pier D in the... Environmental Quality Act (CEQA), the Port will serve as the Lead Agency for the preparation of an EIR for...

  12. Farm Business Records and Financial Statements. Teacher Edition. Farm Business Management Series.

    Science.gov (United States)

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    Contained in this teacher's guide are the materials necessary to teach seven instructional units related to keeping farm business records and preparing financial statements. The following instructional units are presented: (1) orientation; (2) inventories; (3) journal entry; (4) enterprise accounting and supplemental records; (5) cash flow…

  13. 75 FR 76444 - Environmental Impact Statement (EIS) for Construction and Operation of a Panoramic Survey...

    Science.gov (United States)

    2010-12-08

    ... Department of the Air Force Environmental Impact Statement (EIS) for Construction and Operation of a... advising the public of its intent to prepare an EIS evaluating potential environmental impacts associated...: Cancellation of Pan-STARRS EIS. SUMMARY: Pursuant to the National Environmental Policy Act (NEPA) of 1969,...

  14. 17 CFR 200.553 - Draft, final and supplemental impact statements.

    Science.gov (United States)

    2010-04-01

    ... COMMISSION ORGANIZATION; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS Regulations Pertaining to the... generally in accordance with the procedures specified in 40 CFR parts 1500-1508, particularly part 1502 concerning impact statement preparation and content, § 1505.1 concerning decision-making procedures,...

  15. Resources and practices to help graduate students and postdoctoral fellows write statements of teaching philosophy.

    Science.gov (United States)

    Kearns, Katherine D; Sullivan, Carol Subiño

    2011-06-01

    Graduate students and postdoctoral fellows currently encounter requests for a statement of teaching philosophy in at least half of academic job announcements in the United States. A systematic process for the development of a teaching statement is required that integrates multiple sources of support, informs writers of the document's purpose and audience, helps writers produce thoughtful statements, and encourages meaningful reflection on teaching and learning. This article for faculty mentors and instructional consultants synthesizes practices for mentoring graduate students, postdoctoral fellows, and junior faculty members as they prepare statements of teaching philosophy. We review background information on purposes and audiences, provide writing resources, and synthesize empirical research on the use of teaching statements in academic job searches. In addition, we integrate these resources into mentoring processes that have helped graduate students in a Health Sciences Pedagogy course to collaboratively and critically examine and write about their teaching. This summary is intended for faculty mentors and instructional consultants who want to refine current resources or establish new mentoring programs. This guide also may be useful to graduate students, postdoctoral fellows, and junior faculty members, especially those who lack mentoring or who seek additional resources, as they consider the many facets of effective teaching.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. The first joint ESGAR/ ESPR consensus statement on the technical performance of cross-sectional small bowel and colonic imaging

    Energy Technology Data Exchange (ETDEWEB)

    Taylor, S.A.; Torkzad, M.R.; Bhatnagar, G. [University College London, Centre for Medical Imaging, London (United Kingdom); Avni, F. [Lille University Hospitals, Department of Paediatric Imaging, Jeanne de Flandre Hospital, Lille (France); Cronin, C.G. [Mater Misericordiae University Hospital, Department of Radiology, Dublin (Ireland); Hoeffel, C. [Hopital Robert Debre, Department of Radiology, Reims (France); Kim, S.H. [Inje University College of Medicine, Haeundae Paik Hospital, Department of Radiology, Busan (Korea, Republic of); Laghi, A. [Sapienza University of Rome, I.C.O.T. Hospital, Department of Radiological Sciences, Oncology and Pathology, Latina (Italy); Napolitano, M. [V. Buzzi Children' s Hospital, Department of Radiology and Neuroradiology, Milan (Italy); Petit, P. [Timone Enfant Hospital, Department of Paediatric Radiology, Marseille (France); Rimola, J. [University of Barcelona, Radiology Department, Hospital Clinic Barcelona, Catalonia (Spain); Tolan, D.J. [St James' s University Hospital, Leeds Teaching Hospitals NHS Trust (United Kingdom); Zappa, M. [Hopital Beaujon, AP-HP, Universite Paris 7, INSERM CRI U1149, Department of Radiology, Clichy (France); Puylaert, C.A.J.; Stoker, J. [University of Amsterdam, Department of Radiology, Academic Medical Centre, Amsterdam (Netherlands)

    2017-06-15

    To develop guidelines describing a standardised approach to patient preparation and acquisition protocols for magnetic resonance imaging (MRI), computed tomography (CT) and ultrasound (US) of the small bowel and colon, with an emphasis on imaging inflammatory bowel disease. An expert consensus committee of 13 members from the European Society of Gastrointestinal and Abdominal Radiology (ESGAR) and European Society of Paediatric Radiology (ESPR) undertook a six-stage modified Delphi process, including a detailed literature review, to create a series of consensus statements concerning patient preparation, imaging hardware and image acquisition protocols. One hundred and fifty-seven statements were scored for agreement by the panel of which 129 statements (82 %) achieved immediate consensus with a further 19 (12 %) achieving consensus after appropriate modification. Nine (6 %) statements were rejected as consensus could not be reached. These expert consensus recommendations can be used to help guide cross-sectional radiological practice for imaging the small bowel and colon. (orig.)

  2. 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:...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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......

  9. 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....

  10. 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)

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-24

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

  12. 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...

  13. 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:...

  14. 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)

  15. 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...

  16. 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...

  17. 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...

  18. 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.

  19. 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

  20. 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...

  1. NIH Consensus Statement on Management of Hepatitis C: 2002.

    Science.gov (United States)

    To provide health care providers, patients, and the general public with a responsible assessment of currently available data regarding the management and treatment of hepatitis C. A non-Federal, nonadvocate, 12-member panel representing the fields of infectious diseases, gastroenterology, medical oncology, molecular genetics, geriatrics, internal medicine, and the public. In addition, experts in these same fields presented data to the panel and to a conference audience of approximately 300. Presentations by experts; a systematic review of the medical literature provided by the Agency for Healthcare Research and Quality; and an extensive bibliography of hepatitis C research papers, prepared by the National Library of Medicine. Scientific evidence was given precedence over clinical anecdotal experience. Answering predefined questions, the panel drafted a statement based on the scientific evidence presented in open forum and the scientific literature. The draft statement was read in its entirety on the final day of the conference and circulated to the experts and the audience for comment. The panel then met in executive session to consider these comments and released a revised statement at the end of the conference. The statement was made available on the World Wide Web at http://consensus.nih.gov immediately after the conference. This statement is an independent report of the panel and is not a policy statement of the NIH or the Federal Government. The incidence of newly acquired hepatitis C infection has diminished in the United States. This decline is largely due to a decrease in cases among IDUs for reasons that are unclear and, to a lesser extent, to testing of blood donors for HCV. The virus is transmitted by blood and such transmission now occurs primarily through injection drug use, sex with an infected partner or multiple partners, and occupational exposure. The majority of infections become chronic, and therefore the prevalence of HCV infections is high

  2. 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...

  3. 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...

  4. 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;...

  5. 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…

  6. 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…

  7. 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...

  8. 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.

  9. 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...

  10. 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)....

  11. 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...

  12. 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...

  13. 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

  14. 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...

  15. 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...

  16. 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…

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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…

  2. 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…

  3. 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...

  4. 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...

  5. 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...

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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…

  11. 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…

  12. 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

  13. 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...

  14. 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…

  15. 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…

  16. 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…

  17. 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.

  18. 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

  19. 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…

  20. 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...