WorldWideScience

Sample records for prepared statements include

  1. 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...

  2. 77 FR 46516 - Notice of Availability of the Final Environmental Impact Statement, Including a Programmatic...

    Science.gov (United States)

    2012-08-03

    ... Impact Statement, Including a Programmatic Agreement, for the Clark, Lincoln, and White Pine Counties...) has prepared a Final Environmental Impact Statement (EIS) and a Programmatic Agreement (PA), which is.... 100 N., Nephi Beaver Library, 55 W. Center St., Beaver FOR FURTHER INFORMATION CONTACT: Penny Woods...

  3. 76 FR 34097 - Notice of Availability of the Draft Environmental Impact Statement, Including a Draft...

    Science.gov (United States)

    2011-06-10

    ... Impact Statement, Including a Draft Programmatic Agreement, for the Clark, Lincoln, and White Pine...) has prepared a Draft Environmental Impact Statement (EIS) and a Draft Programmatic Agreement (PA.... 100 N., Nephi Beaver Library, 55 W. Center St., Beaver. The Draft EIS describes and analyzes SNWA's...

  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. 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...

  6. 75 FR 41242 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed International...

    Science.gov (United States)

    2010-07-15

    ... NUCLEAR REGULATORY COMMISSION [NRC-2010-0143] Notice of Intent To Prepare an Environmental Impact... included an Environmental Report (ER) on December 30, 2009, that proposes the construction, operation, and... intent to prepare an Environmental Impact Statement (EIS) evaluating this proposed action. The EIS will...

  7. THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT

    Directory of Open Access Journals (Sweden)

    Danut Rada

    2013-12-01

    Full Text Available The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 “international standard for certification measures”. In some cases, considering the request of the audit beneficiary, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial statements prepared in accordance with special purpose frameworks”.

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

    OpenAIRE

    Calota Traian-Ovidiu; Tănase Alin-Eliodor

    2013-01-01

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

  9. 78 FR 69653 - Cancellation of the Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-11-20

    ... Environmental Impact Statement for Construction and Operation of an Outlying Landing Field To Support Carrier... Intent to Prepare an Environmental Impact Statement (EIS) for Construction and Operation of an Outlying... prepare an EIS to evaluate the potential environmental consequences of constructing and operating an OLF...

  10. 7 CFR 1212.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1212.51 Section 1212.51... statements. (a) The Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be limited to, a balance sheet, income statement...

  11. 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

  12. 77 FR 20411 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Southline...

    Science.gov (United States)

    2012-04-04

    ... Cruces District Office, Las Cruces, New Mexico, intends to prepare an Environmental Impact Statement (EIS... Administration [LLNM930000 L51010000.ER0000 LVRWG11G0790 NMNM124104] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Southline Transmission Line Project in New Mexico and Arizona (DOE/EIS...

  13. 76 FR 21422 - Notice To Rescind a Notice of Intent to Prepare a Tiered Environmental Impact Statement

    Science.gov (United States)

    2011-04-15

    ... to Prepare a Tiered Environmental Impact Statement AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Notice to Rescind a Notice of Intent to Prepare a Tiered Environmental Impact Statement. SUMMARY... Heitmann, Environmental Specialist, Federal Highway Administration, New Mexico Division Office, 4001 Office...

  14. 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...

  15. 7 CFR 1206.41 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1206.41 Section 1206.41... Financial statements. (a) As requested by the Department, the Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be...

  16. 48 CFR 9.505-2 - Preparing specifications or work statements.

    Science.gov (United States)

    2010-10-01

    ... the development contractor has a competitive advantage, it is an unavoidable one that is not... furnishes complete specifications covering nondevelopmental items, to be used in a competitive acquisition... preparing, a work statement to be used in competitively acquiring a system or services—or provides material...

  17. 75 FR 430 - Notice of Intent To Prepare an Environmental Impact Statement for the Sigurd-Red Butte...

    Science.gov (United States)

    2010-01-05

    ...; UTU-83067] Notice of Intent To Prepare an Environmental Impact Statement for the Sigurd-Red Butte...) Cedar City Field Office, Cedar City, Utah, intends to prepare an Environmental Impact Statement (EIS... Fishlake National Forests), State of Utah, Millard County, Sevier County, Beaver County, Utah Division of...

  18. 75 FR 44008 - Revised Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Boardman...

    Science.gov (United States)

    2010-07-27

    ... Prepare an Environmental Impact Statement for the Proposed Boardman to Hemingway 500 Kilovolt Transmission..., intend to prepare an Environmental Impact Statement (EIS) for the Boardman to Hemingway (B2H) Project... for construction by IPC between the existing Hemingway substation, located near Melba in Owyhee County...

  19. 7 CFR 1218.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1218.51 Section 1218.51... § 1218.51 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a periodic basis. Each such financial statement shall include, but...

  20. THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT

    OpenAIRE

    Danut Rada; Doina Rada

    2013-01-01

    The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 ...

  1. 75 FR 4619 - Intent to Prepare an Environmental Impact Statement on Transportation Improvements Within the...

    Science.gov (United States)

    2010-01-28

    ... the constraints placed on it by RTA's financial capacities. Financial plans are suggesting that RTA... Impact Statement on Transportation Improvements Within the Blue-Line Corridor in Shaker Heights and... Transportation. ACTION: Notice of Intent to prepare an Environmental Impact Statement. SUMMARY: The Federal...

  2. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

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

  3. 77 FR 52108 - Notice of Withdrawal of the Notice of Intent To Prepare an Environmental Impact Statement (EIS...

    Science.gov (United States)

    2012-08-28

    ... Environmental Policy Act (NEPA) activities with the Bureau of Land Management as the Lead Agency to secure the... Intent To Prepare an Environmental Impact Statement (EIS) for the Proposed Sheep Mountain Parkway... Multimodal Transportation Project, which includes highway, transit, and non-motorized trail components in...

  4. 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

    ... Intent To Prepare an Environmental Impact Statement for the Paseo del Morro National Recreational Trail.... 4332) (2) (C), the National Park Service (NPS) will prepare an Environmental Impact Statement for the... San Juan, protect the historic walls of El Morro, encourage educational tourism within the area. The...

  5. 77 FR 1080 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Copper Flat Mine...

    Science.gov (United States)

    2012-01-09

    ... District Office, Las Cruces, New Mexico, intends to prepare an Environmental Impact Statement (EIS) and by...] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Copper Flat Mine Plan of...: In compliance with the National Environmental Policy Act (NEPA) of 1969, as amended, and the Federal...

  6. 76 FR 4371 - Notice of Intent to Prepare an Environmental Impact Statement for the Proposed San Juan Basin...

    Science.gov (United States)

    2011-01-25

    ...; NMNM122352] Notice of Intent to Prepare an Environmental Impact Statement for the Proposed San Juan Basin Energy Connect Project, San Juan County, New Mexico, and La Plata County, Colorado AGENCY: Bureau of Land... prepare an Environmental Impact Statement (EIS) on the proposed San Juan Energy Connect Project, and by...

  7. 75 FR 429 - Notice of Intent To Prepare an Environmental Impact Statement for the Vantage to Pomona Heights...

    Science.gov (United States)

    2010-01-05

    ...; HAG10-0008] Notice of Intent To Prepare an Environmental Impact Statement for the Vantage to Pomona... Yakima Training Center (YTC) intend to prepare an Environmental Impact Statement (EIS) for the Vantage to.... ADDRESSES: You may submit comments or resource information related to the Vantage to Pomona Heights 230 kV...

  8. 75 FR 43496 - Department of the Army: Intent to Prepare a Draft Environmental Impact Statement for the General...

    Science.gov (United States)

    2010-07-26

    ... implementation of the alternative plans. The District will work as part of a team to include the New York State... Engineers, New York District (District), is preparing a Draft Environmental Impact Statement (DEIS) to...) document in accordance with the President's Council of Environmental Quality (CEQ) Rules and Regulations...

  9. 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.

  10. 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

    ... DEPARTMENT OF DEFENSE Notice of Intent To Prepare an Environmental Impact Statement for the Main... to advise the public of their intent to prepare an Environmental Impact Statement (EIS) for the Main... Main St., New Egypt, New Jersey. Tuesday, June 4, Township of Moon Municipal Building, 1000 Beaver...

  11. 76 FR 14745 - Notice To Rescind a Notice of Intent To Prepare an Environmental Impact Statement, Ada and Canyon...

    Science.gov (United States)

    2011-03-17

    ... To Prepare an Environmental Impact Statement, Ada and Canyon Counties, ID AGENCY: Federal Highway... prepare an Environmental Impact Statement for a proposed highway project in Ada and Canyon County, Idaho... Highway 44 from Exit 25 at Interstate 84 in Canyon County to Ballantyne Lane in Ada County. The project is...

  12. 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.

  13. 75 FR 1650 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed HB Potash, LLC-“In...

    Science.gov (United States)

    2010-01-12

    ...) Carlsbad Field Office, Carlsbad, New Mexico, intends to prepare an Environmental Impact Statement (EIS) and...] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed HB Potash, LLC--``In-Situ... Intent. SUMMARY: In compliance with the National Environmental Policy Act of 1969, as amended, (NEPA) and...

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

    OpenAIRE

    Mary Barth

    2006-01-01

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

  15. Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations

    National Research Council Canada - National Science Library

    1998-01-01

    ... to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations...

  16. 75 FR 51448 - Withdrawal of Notice for Preparation of an Environmental Impact Statement (EIS) for the Arkansas...

    Science.gov (United States)

    2010-08-20

    ... sustainable solutions for reducing head-cutting and scouring in the Ark-White Cutoff area. The two rivers are... Preparation of an Environmental Impact Statement (EIS) for the Arkansas White River Cutoff Study AGENCY... Impact Statement (EIS) for the Arkansas White River Cutoff Study. The original Notice of Intent (NOI) was...

  17. 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

    ... Draft EIS will address potential environmental impacts of the construction, operation, and maintenance... Environmental Impact Statement for the North Branch Ecorse Creek, Flood Risk Management General Reevaluation... Notice of Intent (NOI) to prepare a Draft Environmental Impact Statement (EIS) for flood risk management...

  18. 75 FR 80798 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement (PEIS) for Land...

    Science.gov (United States)

    2010-12-23

    ... DEPARTMENT OF DEFENSE Department of the Army Notice of Intent To Prepare a Programmatic Environmental Impact Statement (PEIS) for Land Acquisition, South Texas Training Center (STTC), in McMullen... media sources. To ensure scoping comments are fully considered in the preparation of the PEIS, comments...

  19. 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...

  20. 78 FR 49600 - Notice of Intent To Prepare an Environmental Impact Statement for the Virginia Beach Transit...

    Science.gov (United States)

    2013-08-14

    ... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Notice of Intent To Prepare an Environmental Impact Statement for the Virginia Beach Transit Extension Study, Virginia AGENCY: Federal Transit... Federal Transit Administration (FTA) and Hampton Roads Transit (HRT) are planning to prepare an...

  1. Preparation of environmental reports and impact statements for nuclear power plants

    International Nuclear Information System (INIS)

    Tsai, Y.H.

    1986-01-01

    Considerable first-hand experience has accumulated during the past decade in the United States regarding the preparation of environmental reports (ER) and environmental impact statements (EIS) for nuclear power plants. The US Nuclear Regulatory Commission (USNRC), which is responsible for regulating the construction and operation of nuclear power plants, is required under the National Environmental Policy Act to prepare an EIS for each plant. To obtain information essential to the EIS, the USNRC requires that each power company submit an ER. This paper focuses on the interrelationships of the two environmental documents and discusses the environmental review process and the environmental laws and regulations related to the licensing of nuclear power plants. It also describes the format and content, environmental issues, data requirements, and impact assessment methodologies for preparation of the ER and EIS. Problems associated with preparing the EIS are presented, with particular emphasis on the problems and methodologies associated with evaluating environmental costs and benefits

  2. 77 FR 36329 - Notice of Intent to Prepare an Environmental Impact Statement and Notice of Scoping Meeting

    Science.gov (United States)

    2012-06-18

    ...In accordance with the National Environmental Policy Act (NEPA), 42 U.S.C. 4321-4347, the Department of State (DOS) announces its intent to prepare an Environmental Impact Statement (EIS) and initiate the scoping process for the proposed agency action as specified below. The EIS will evaluate the impacts on the affected environment, including, but not limited to, socioeconomics, traffic and transportation, land use, historic and cultural resources, noise, air quality, environmental justice, and cumulative impacts.

  3. 76 FR 69279 - Notice of Intent to Prepare an Environmental Impact Statement for the Quaking Aspen Wind Energy...

    Science.gov (United States)

    2011-11-08

    ... Intent to Prepare an Environmental Impact Statement for the Quaking Aspen Wind Energy Project, Wyoming... Statement (EIS) for the Quaking Aspen Wind Energy Project (Quaking Aspen). By this notice, BLM is: (1..._Wind_Energy[email protected] ; or Mail: 280 Highway 191 N., Rock Springs, WY 82901. Documents pertinent to...

  4. 28 CFR 91.57 - Actions that normally require the preparation of an environmental impact statement.

    Science.gov (United States)

    2010-07-01

    ... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Actions that normally require the preparation of an environmental impact statement. 91.57 Section 91.57 Judicial Administration DEPARTMENT OF... process. Environmental Review Procedures ...

  5. 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…

  6. 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.

  7. THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

    OpenAIRE

    Harold Fletcher; Thomas Ulrich

    2010-01-01

    This paper addresses one of the more difficult topics in teaching MBA level financial management, the statement of cash flows. By employing financial statement equations in preparing the statement of cash flows, students: (1) are employing tools that they are more familiar and comfortable with which mitigates their anxiety and enhances their understanding, (2) are better able to understand the logic of the statement of cash flows and the relationships that exist between it and the income stat...

  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. 76 FR 21003 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement (EIS) and Possible Land...

    Science.gov (United States)

    2011-04-14

    ... Prepare a Programmatic Environmental Impact Statement (EIS) and Possible Land Use Plan Amendments for... to prepare a Programmatic EIS for Allocation of Oil Shale and Tar Sands Resources on Lands... through local media, newsletters, and the project Web site at: http://blm.gov/st5c . The minutes and list...

  10. 75 FR 2517 - Notice of Intent To Prepare a Joint Environmental Impact Statement and Environmental Impact...

    Science.gov (United States)

    2010-01-15

    ...The action being taken is the preparation of a joint environmental impact statement/environmental impact report (EIS/EIR) for the Lower San Joaquin River Feasibility Study (LSJRFS). The EIS/EIR will be prepared in accordance with the National Environmental Policy Act (NEPA) and the California Environmental Quality Act (CEQA). The U.S. Army Corps of Engineers (USACE) will serve as lead agency for compliance with NEPA, and the San Joaquin Area Flood Control Agency (SJAFCA) will serve as lead agency for compliance with CEQA. The LSJRFS will evaluate alternatives, including a locally preferred plan, for providing flood damage reduction and ecosystem restoration along the lower (northern) portion of the San Joaquin River system in the Central Valley of California. The approximate area of the proposed action and analysis is identified in Figure 1.

  11. 75 FR 69398 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement on Implementing...

    Science.gov (United States)

    2010-11-12

    ... process for this action may be submitted by: Mail: National Marine Fisheries Service, Pacific Islands... Intent To Prepare a Programmatic Environmental Impact Statement on Implementing Recovery Actions for Hawaiian Monk Seals AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric...

  12. 75 FR 41163 - Notice of Intent To Prepare an Environmental Impact Statement and Overseas Environmental Impact...

    Science.gov (United States)

    2010-07-15

    ...Pursuant to section 102 of the National Environmental Policy Act (NEPA) of 1969, as implemented by the Council on Environmental Quality Regulations (40 Code of Federal Regulations [CFR] Parts 1500- 1508), and Executive Order 12114, the Department of the Navy (DON) announces its intent to prepare an Environmental Impact Statement (EIS) and Overseas EIS (OEIS) to evaluate the potential environmental effects associated with military readiness training and research, development, testing, and evaluation (RDT&E) activities (hereinafter referred to as ``training and testing'' activities) conducted within the Atlantic Fleet Training and Testing (AFTT) study area. The AFTT study area includes the western North Atlantic Ocean along the east coast of North America (including the area where the Undersea Warfare Training Range will be used), the Chesapeake Bay, and the Gulf of Mexico. Also included are select Navy pierside locations and channels. The AFTT study area does not include the Arctic. This EIS and OEIS is being prepared to renew and combine current regulatory permits and authorizations; address current training and testing not covered under existing permits and authorizations; and to obtain those permits and authorizations necessary to support force structure changes and emerging and future training and testing requirements. The DON will invite the National Marine Fisheries Service to be a cooperating agency in preparation of this EIS and OEIS.

  13. 78 FR 6303 - Notice of Intent To Prepare a Supplemental Draft Environmental Impact Statement on the Effects of...

    Science.gov (United States)

    2013-01-30

    ..., 2010, NMFS, as lead agency, announced its intent to prepare an EIS analyzing the impacts to the human... Intent To Prepare a Supplemental Draft Environmental Impact Statement on the Effects of Oil and Gas Activities in the Arctic Ocean AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and...

  14. 77 FR 59180 - Withdrawal of Intent To Prepare a Draft Environmental Impact Statement/Environmental Impact...

    Science.gov (United States)

    2012-09-26

    ...The Los Angeles District of the U.S. Army Corps of Engineers (Corps) published a Notice of Intent to Prepare a Draft Environmental Impact Statement/Environmental Impact Report (EIS/EIR) for the Ballona Creek Ecosystem Restoration Feasibility Study in the Federal Register on September 20, 2005 (70 FR 55116). The study's purpose is to evaluate structural and non-structural means of restoring diminished ecosystem functions and services within the lower reach of Ballona Creek including coastal wetlands. Santa Monica Bay Restoration Commission (SMBRC) is the local sponsor for the cost-shared study. On September 29, 2005, a public scoping meeting was held pursuant to requirements of the National Environmental Policy Act and Engineer Regulations 1105-2-100. Baseline conditions portions of the EIS/EIR have been completed as of January, 2012. On July 17, 2012, the SMBRC requested the Corps terminate the study. Therefore, the Corps is withdrawing the Notice of Intent to Prepare a draft EIS/EIR.

  15. 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.

  16. 7 CFR 3052.310 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  17. 12 CFR 620.2 - Preparing and filing the reports.

    Science.gov (United States)

    2010-01-01

    ... annual and quarterly financial statements on a combined or consolidated basis shall also include in the...: (a) Copies of each report required by this part, including financial statements and related schedules... from accounting policies of the combined or consolidated statements. (2) Any bank that prepares its...

  18. The National Environmental Policy Act and DOE's programmatic environmental impact statement

    International Nuclear Information System (INIS)

    Wisenbaker, W.E.

    1991-01-01

    The National Environmental Policy Act (NEPA) of 1969 requires that all agencies of the federal government prepare a detailed statement on any action significantly affecting the quality of the human environment. Such a statement must include the environmental impact of the proposed action, any adverse environmental effects that cannot be avoided should the proposed action be implemented, and alternatives to the proposed action. In requiring environmental statements, NEPA encourages viewing related actions collectively and looking at cumulative impacts. A programmatic environmental impact statement (PEIS) is a broad environmental analysis of a program or policy prepared when actions are connected and may have cumulative environmental impacts. The PEIS benefits include providing input into an agency's planning and decision making, assessing potential environmental consequences of a wide range of alternatives before options have been foreclosed, and allowing consideration of systemwide impacts of various alternatives early in the decision-making process. The US Department of Energy (DOE) will prepare its PEIS on Environmental Restoration and Waste Management program. The PEIS will consider programmatic issues and integrated approaches to the program; address national, program-wide alternatives rather than site-specific actions; and provide for subsequent NEPA documents of narrower scope to be prepared to address site-specific or project-specific actions

  19. Recommendations for the Preparation of Environmental Assessments and Environmental Impact Statements, 2nd edition

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2004-12-01

    This document provides recommendations for the Department of Energy’s (DOE’s) preparation of environmental assessments and environmental impact statements under the National Environmental Policy Act of 1969 (NEPA). The Office of NEPA Policy and Compliance prepared these recommendations in consultation with the Office of the Assistant General Counsel for Environment and following coordination with the DOE NEPA Community. The recommendations should materially aid those responsible for preparing and reviewing NEPA documents to focus on significant environmental issues, adequately analyze environmental impacts, and effectively present the analysis to decisionmakers and the public. The recommendations are not all-encompassing, however; preparers must apply independent judgment to determine the appropriate scope and analytical requirements of NEPA for each proposal. These recommendations do not constitute legal requirements, but are intended to enhance compliance with existing NEPA regulations (40 CFR Parts 1500-1508, 10 CFR Part 1021).

  20. Financial Statement Math

    OpenAIRE

    2007-01-01

    game tool Game Tool Interactive Media Element The purpose of this interactive exercise is to help you understand the math in the income statement and balance sheet., Give the proper mathematical computations in order to correctly prepare the income statement and the balance sheet.The exercise is divided into 3 parts: The income Statement, The Balance Sheet - Assets, The Balance Sheet - Liabilities, GB3050 Financial Reporting and Analysis

  1. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its financial...

  2. 77 FR 39322 - Notice to Rescind the Notice of Intent to Prepare an Environmental Impact Statement (EIS...

    Science.gov (United States)

    2012-07-02

    ... to Prepare an Environmental Impact Statement (EIS), Kootenai County, ID AGENCY: Federal Highway... Federal Highway Administration (FHWA), in cooperation with Idaho Transportation Department (ITD... because congestion and safety concerns were rising within the project corridor and travel times for local...

  3. FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

    Directory of Open Access Journals (Sweden)

    S. V. KUCHER

    2016-12-01

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

  4. 78 FR 57626 - Algonquin Gas Transmission, LLC; Notice of Intent To Prepare An Environmental Impact Statement...

    Science.gov (United States)

    2013-09-19

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF13-16-000] Algonquin Gas Transmission, LLC; Notice of Intent To Prepare An Environmental Impact Statement for the Planned Algonquin Incremental Market Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meetings The staff of the Federal Energy...

  5. 77 FR 56835 - Constitution Pipeline Company, LLC; Notice of Intent To Prepare an Environmental Impact Statement...

    Science.gov (United States)

    2012-09-14

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF12-9-000] Constitution Pipeline Company, LLC; Notice of Intent To Prepare an Environmental Impact Statement for the Planned Constitution Pipeline Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meetings The staff of the Federal Energy...

  6. 78 FR 59414 - Environmental Impact Statement; King County, Washington

    Science.gov (United States)

    2013-09-26

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement; King... prepare an environmental impact statement. SUMMARY: The Federal Highway Administration is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be prepared for a proposed...

  7. 77 FR 20690 - Environmental Impact Statement: Albuquerque, New Mexico

    Science.gov (United States)

    2012-04-05

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement.... SUMMARY: The FHWA is rescinding the notice of intent to prepare an environmental impact statement for the... rescinding the Notice of Intent to prepare an Environmental Impact Statement (EIS) for the proposed...

  8. 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).

  9. Corporate Information Management Financial Statements

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1995-01-01

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

  10. 77 FR 11086 - Revised Notice of Intent To Prepare a Draft Environmental Impact Statement for the Brunswick...

    Science.gov (United States)

    2012-02-24

    ... evaluate the impacts of the proposed CSDR alternatives to reduce coastal storm damages from beach erosion... Prepare a Draft Environmental Impact Statement for the Brunswick County Beaches, NC, Coastal Storm Damage... conducting a General Reevaluation Report (GRR) for the Brunswick County Beaches, NC, Coastal Storm Damage...

  11. 7 CFR 1230.115 - Submission of annual financial statements.

    Science.gov (United States)

    2010-01-01

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

  12. 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...

  13. 76 FR 54529 - Notice To Rescind a Notice of Intent To Prepare an Environmental Impact Statement: San Francisco...

    Science.gov (United States)

    2011-09-01

    ..., Acting Director, Local Programs, Federal Highway Administration, Sacramento, CA. [FR Doc. 2011-22349... To Prepare an Environmental Impact Statement: San Francisco County, CA AGENCY: Federal Highway..., Oakland, California 94623-0660, Telephone: (510) 286-5231, E-mail: [email protected]ca.gov...

  14. 17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

    Science.gov (United States)

    2010-04-01

    ... substantially duplicate disclosure elsewhere in the parent company's consolidated financial statements; and (12) Where the parent company's consolidated financial statements are prepared on a comprehensive basis other... included elsewhere in the reconciliation of the consolidated financial statements. [65 FR 51707, Aug. 24...

  15. 78 FR 13643 - Intent To Prepare a Draft Environmental Impact Statement for the Proposed Delta Wetlands Project...

    Science.gov (United States)

    2013-02-28

    ... DEPARTMENT OF DEFENSE Department of the Army, Corps of Engineers Intent To Prepare a Draft Environmental Impact Statement for the Proposed Delta Wetlands Project in San Joaquin and Contra Costa Counties... Joaquin County and Holland Tract and Webb Tract are located in Contra Costa County. A wetland delineation...

  16. 46 CFR 504.7 - Environmental impact statements.

    Science.gov (United States)

    2010-10-01

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

  17. 22 CFR 216.7 - Environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  18. 75 FR 8047 - Notice of Intent To Prepare a Joint Environmental Impact Statement and Environmental Impact...

    Science.gov (United States)

    2010-02-23

    ...Pursuant to the National Environmental Policy Act (NEPA) and the California Environmental Quality Act (CEQA), the U.S. Army Corps of Engineers, Sacramento District (USACE) intends to prepare a joint environmental impact statement/environmental impact report (EIS/EIR) for the Lower Walnut Creek General Reevaluation Report (LWCGRR). USACE will serve as lead agency for compliance with NEPA, and the Contra Costa County Flood Control and Water Conservation District (CCCFCWCD) will serve as lead agency for compliance with CEQA. The LWCGRR will evaluate alternatives, including a locally preferred plan, for providing flood risk management and ecosystem restoration along the northern portion of the Walnut Creek watershed in the Central Coast of California. The approximate drainage area of the proposed action and analysis is 180 square miles.

  19. 75 FR 5803 - Intent To Prepare an Environmental Impact Statement for the New Merced Wild and Scenic River...

    Science.gov (United States)

    2010-02-04

    ... DEPARTMENT OF THE INTERIOR National Park Service Intent To Prepare an Environmental Impact Statement for the New Merced Wild and Scenic River Comprehensive Management Plan Yosemite National Park, Mariposa and Madera Counties, CA ACTION: Notice of second extension of public scoping period. SUMMARY...

  20. 76 FR 41815 - Notice of Intent To Prepare an Environmental Impact Statement for the enXco Development...

    Science.gov (United States)

    2011-07-15

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAD0500, L51010000.LVRWB11B4500.FX0000] Notice of Intent To Prepare an Environmental Impact Statement for the enXco Development Corporation's Tylerhorse Wind Project, Kern County, CA, and Possible Land Use Plan Amendment; CACA 51561 AGENCY: Bureau of...

  1. 76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA

    Science.gov (United States)

    2011-03-09

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

  2. Standard guide for preparing and interpreting precision and bias statements in test method standards used in the nuclear industry

    CERN Document Server

    American Society for Testing and Materials. Philadelphia

    1992-01-01

    1.1 This guide covers terminology useful for the preparation and interpretation of precision and bias statements. 1.2 In formulating precision and bias statements, it is important to understand the statistical concepts involved and to identify the major sources of variation that affect results. Appendix X1 provides a brief summary of these concepts. 1.3 To illustrate the statistical concepts and to demonstrate some sources of variation, a hypothetical data set has been analyzed in Appendix X2. Reference to this example is made throughout this guide. 1.4 It is difficult and at times impossible to ship nuclear materials for interlaboratory testing. Thus, precision statements for test methods relating to nuclear materials will ordinarily reflect only within-laboratory variation.

  3. 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

    ... Prepare an Environmental Impact Statement: Warren County, IA AGENCY: Federal Highway Administration (FHWA... Realty Manager, FHWA Iowa Division Office, 105 Sixth Street, Ames, IA 50010, Phone 515-233-7302; or James... Lincoln Way, Ames, IA 50010, Phone 515-239-1798. SUPPLEMENTARY INFORMATION: Electronic Access An...

  4. 78 FR 8189 - Notice of Intent To Prepare an Environmental Impact Statement for Personal Watercraft Use at Gulf...

    Science.gov (United States)

    2013-02-05

    ... Intent To Prepare an Environmental Impact Statement for Personal Watercraft Use at Gulf Islands National... the impacts of Personal Watercraft (PWC) use at Gulf Islands National Seashore (GUIS). Personal... legislation establishing that park, the park's resources and values, other visitor uses of the area, and...

  5. 77 FR 17036 - Revised Notice of Intent To Prepare a Draft Environmental Impact Statement for the Bogue Banks...

    Science.gov (United States)

    2012-03-23

    ... alternatives to reduce coastal storm damages from beach erosion on Bogue Banks North Carolina. The Bogue Banks... Prepare a Draft Environmental Impact Statement for the Bogue Banks Coastal Storm Damage Reduction... shoreline, causing damage to structures and environmental resources. The proposed Bogue Banks Coastal Storm...

  6. 7 CFR 1209.239 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1209.239 Section 1209.239..., AND CONSUMER INFORMATION ORDER Rules and Regulations General § 1209.239 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a...

  7. 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.

  8. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

    The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...

  9. 77 FR 25781 - Environmental Impact Statement; Washington, DC

    Science.gov (United States)

    2012-05-01

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

  10. 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

    ... DEPARTMENT OF THE INTERIOR National Park Service [NPS-NCR-GWMP-1202-9483: 3310-0250-471] Notice of Intent To Prepare an Environmental Impact Statement on a Proposed Boat-House Facility for Non-Motorized... identify a preferred site for construction of an environmentally sustainable facility for non-motorized...

  11. Financial statement in the Brazilian public sector: The perception of the professionals that prepare that information.

    Directory of Open Access Journals (Sweden)

    João Eudes de Souza Calado

    2016-12-01

    Full Text Available The objective of this paper is to identify the perception of the developers of the financial statements of public sector in respect to their difficulties in producing and disseminating such information, after the convergence of Brazil to the international standards IPSAS. Our methodological approach used multivariate descriptive techniques. Data was obtained through a survey, applied to professionals involved in the process of preparing the financial statement in the Brazilian public sector. The sample had 69 respondents, which corresponds to the perception of 85% of states and 46% of Brazilian cities. Data analysis was conducted using exploratory factor analysis. Results indicated that two perceptions of difficulties stood out: 1 the relevance of the information - its quality was not considered as being able to guide the internal user (decision-making or external user; 2 and the process of adaptation to the new standards - relationship between time and cost for adaptation. They also indicated the predominant focus on the Budget and the low adhesion to the Cash Flow Statement.

  12. Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?

    OpenAIRE

    Hana Bohušová

    2015-01-01

    The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating leas...

  13. 76 FR 41816 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Ocotillo Sol Solar...

    Science.gov (United States)

    2011-07-15

    ...] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Ocotillo Sol Solar Project... (ROW) authorization request for the Ocotillo Sol Solar Energy Facility (Project), a 15-18 megawatt (MW... Ocotillo Sol Solar Project by any of the following methods: Mail: Noel Ludwig, California Desert District...

  14. 77 FR 68764 - Parker Knoll Hydro, LLC; Notice of Intent To Prepare An Environmental Impact Statement and Notice...

    Science.gov (United States)

    2012-11-16

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 13239-002] Parker Knoll Hydro, LLC; Notice of Intent To Prepare An Environmental Impact Statement and Notice of Scoping Meetings and Soliciting Scoping Comments Take notice that the following hydroelectric applications have been filed with Commission and are available for...

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

    Science.gov (United States)

    2016-04-06

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

  17. 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

    ... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 049584, L51010000.FX0000.LVRWB09B3130] Notice of Intent To Prepare an Environmental Impact Statement, a Possible Land Use Plan Amendment, and a Public Lands Segregation for the Proposed Soda Mountain Solar Project, CA AGENCY: Bureau of Land...

  18. 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.

  19. 40 CFR 6.207 - Environmental impact statements.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Environmental impact statements. 6.207... ACTIONS EPA's NEPA Environmental Review Procedures § 6.207 Environmental impact statements. (a) The Responsible Official will prepare an environmental impact statement (EIS) (see 40 CFR 1508.11) for major...

  20. 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...

  1. Statements of work for FY 1995 to 2000

    International Nuclear Information System (INIS)

    Mann, F.M.

    1995-01-01

    The activities and tasks needed to successfully prepare an interim, preliminary, and final performance assessment on the disposal of the low-level fraction of Hanford tank wastes are given. Included are analytic, experimental, computational, writing, and approval tasks. These statements of work will be revised annually

  2. 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

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF12-4-000] Excelerate Energy L.P.; Notice of Intent To Prepare an Environmental Impact Statement for the Planned Aguirre Offshore Gasport Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meetings The staff of the Federal Energy Regulatory...

  3. 77 FR 59603 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Oregon LNG Export...

    Science.gov (United States)

    2012-09-28

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF12-18-000; Docket No. PF12-20-000] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Oregon LNG Export Project and Washington Expansion Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meetings [[Page 59604

  4. 76 FR 5396 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Rising Tree Wind...

    Science.gov (United States)

    2011-01-31

    ...] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Rising Tree Wind Farm... on issues and alternatives related to the Rising Tree Wind Farm Draft EIS/EIR and possible CDCA PA by... INFORMATION CONTACT: For further information and/or to have your name added to our mailing list, contact...

  5. 75 FR 49517 - Notice of Intent To Prepare an Environmental Impact Statement for the Walker Ridge Wind Project...

    Science.gov (United States)

    2010-08-13

    ...] Notice of Intent To Prepare an Environmental Impact Statement for the Walker Ridge Wind Project, Lake and...: You may submit comments related to the Walker Ridge Wind Project by any of the following methods: Web... CONTACT: For further information and/or to have your name added to our mailing list, contact Bethney...

  6. International Association for Hospice and Palliative Care Position Statement: Euthanasia and Physician-Assisted Suicide.

    Science.gov (United States)

    De Lima, Liliana; Woodruff, Roger; Pettus, Katherine; Downing, Julia; Buitrago, Rosa; Munyoro, Esther; Venkateswaran, Chitra; Bhatnagar, Sushma; Radbruch, Lukas

    2017-01-01

    Reports about regulations and laws on Euthanasia and Physician Assisted Suicide (PAS) are becoming increasingly common in the media. Many groups have expressed opposition to euthanasia and PAS while those in favor argue that severely chronically ill and debilitated patients have a right to control the timing and manner of their death. Others argue that both PAS and euthanasia are ethically legitimate in rare and exceptional cases. Given that these discussions as well as the new and proposed laws and regulations may have a powerful impact on patients, caregivers, and health care providers, the International Association for Hospice and Palliative Care (IAHPC) has prepared this statement. To describe the position of the IAHPC regarding Euthanasia and PAS. The IAHPC formed a working group (WG) of seven board members and two staff officers who volunteered to participate in this process. An online search was performed using the terms "position statement", "euthanasia" "assisted suicide" "PAS" to identify existing position statements from health professional organizations. Only statements from national or pan-national associations were included. Statements from seven general medical and nursing associations and statements from seven palliative care organizations were identified. A working document including a summary of the different position statements was prepared and based on these, an initial draft was prepared. Online discussions among the members of the WG took place for a period of three months. The differences were reconciled by email discussions. The resulting draft was shared with the full board. Additional comments and suggestions were incorporated. This document represents the final version approved by the IAHPC Board of Directors. IAHPC believes that no country or state should consider the legalization of euthanasia or PAS until it ensures universal access to palliative care services and to appropriate medications, including opioids for pain and dyspnea. In

  7. 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

    ... effects over a longer time frame, consider a more reasonable range of alternatives consistent with our... traditional knowledge in the decision- making process Effectiveness and feasibility of marine mammal... Intent to Prepare an Environmental Impact Statement on the Effects of Oil and Gas Activities in the...

  8. 41 CFR 105-74.205 - What must I include in my drug-free workplace statement?

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false What must I include in my drug-free workplace statement? 105-74.205 Section 105-74.205 Public Contracts and Property Management Federal Property Management Regulations System (Continued) GENERAL SERVICES ADMINISTRATION...

  9. 75 FR 4842 - Winter Use Plan, Environmental Impact Statement, Yellowstone National Park

    Science.gov (United States)

    2010-01-29

    ... DEPARTMENT OF THE INTERIOR National Park Service Winter Use Plan, Environmental Impact Statement... to prepare an Environmental Impact Statement for a Winter Use Plan, Yellowstone National Park... Park Service (NPS) is preparing an Environmental Impact Statement (EIS) for a Winter Use Plan for...

  10. FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

    OpenAIRE

    DUMITRU FRANCA; MORARU MARIA

    2012-01-01

    Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration of assumption of responsibility by the leadership of the legal person for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose. Annual financial statements are prepared in a clear manner and should be consistent with the provisions ...

  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. Environmental impact statement for the proposed Great Whale River Hydroelectric Project

    International Nuclear Information System (INIS)

    1992-01-01

    Guidelines are presented on the preparation of the environmental impact statement for the Great Whale hydroelectric project by Hydro-Quebec. The statement must include a project justification, description of the biophysical and social environments, a project description, and must address project impacts, mitigative and compensatory measures, environmental surveillance, monitoring, and long-term management programs. Appendices include a memorandum of understanding, list of members of the review bodies, list of briefs submitted at the public scoping hearings, and a list of public comments on the draft guidelines. 17 figs

  13. 10 CFR 51.95 - Postconstruction environmental impact statements.

    Science.gov (United States)

    2010-01-01

    ... NRC staff will prepare a supplement to the final environmental impact statement on the construction... 10 Energy 2 2010-01-01 2010-01-01 false Postconstruction environmental impact statements. 51.95... Implementing Section 102(2) Final Environmental Impact Statements-Production and Utilization Facilities § 51.95...

  14. 78 FR 32240 - Notice of Inent (NOI) To Prepare an Environmental Impact Statement (EIS) for the Oro Verde Solar...

    Science.gov (United States)

    2013-05-29

    ... DEPARTMENT OF DEFENSE Notice of Inent (NOI) To Prepare an Environmental Impact Statement (EIS) for the Oro Verde Solar Project at Edwards Air Force Base and County of Kern, CA AGENCY: Department of the... with the development of the Oro Verde Solar Project (OVSP) on Edwards AFB. The OVSP is a solar...

  15. 77 FR 25782 - Environmental Impact Statement: Madison County, IL

    Science.gov (United States)

    2012-05-01

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement...: The FHWA is issuing this notice of intent to advise the public that an Environmental Impact Statement... the Illinois Department of Transportation (IDOT) will prepare an Environmental Impact Statement (EIS...

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

    OpenAIRE

    Pramuka, Bambang Agus

    1995-01-01

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

  17. 75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

    Science.gov (United States)

    2010-09-09

    ... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...

  18. 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. ...

  19. 78 FR 75557 - CE FLNG, LLC, CE Pipeline, LLC; Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-12-12

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF13-11-000] CE FLNG, LLC, CE Pipeline, LLC; Notice of Intent To Prepare an Environmental Impact Statement for the Planned CE FLNG Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meeting The staff of the Federal Energy Regulatory Commission ...

  20. 76 FR 53531 - Environmental Impact Statement: Hancock County, MS

    Science.gov (United States)

    2011-08-26

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

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 29 CFR 99.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Financial statements. 99.310 Section 99.310 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99... have separate audits in accordance with § 99.500(a) and prepare separate financial statements. (b...

  6. On the preparation of environmental impact statements in the United States of America

    Science.gov (United States)

    Carson, James E.

    The National Environmental Policy Act of 1969 (NEPA) requires that an Environmental Impact Statement (FIS) be prepared whenever a federal action is considered that could result in a significant impact on the environment. Such actions include the issuance of construction or operating licenses for nuclear facilities and power plants, hydroelectric dams, or the diversion of water from rivers and lakes. An EIS is usually required if federal funds are involved. The U.S. Environmental Protection Agency and U.S. Council for Environmental Quality have developed guidelines and regulations for the preparation of an EIS. An EIS is not a scientific report. It is a legal document whose primary function is its use by decision-making agencies in approving or not approving the proposed federal action. The EIS is also used to inform the public and other government agencies of the environmental impacts of the proposed facility. The NEPA process allows public input into the decision-making process. An EIS should be short and concise, analytical, conclusory, be written for a non-technical audience, discuss the pros and cons of the proposed facility, and examine the impacts of all alternatives to the proposed action. The EIS should identify all adverse environmental impacts that cannot be avoided. The conclusions reached in the EIS should be clearly stated and supported by discussions and data in the text and by references to show that the agency has made the necessary analyses. The paper discusses the purpose and contents of these documents and the environmental procedures used in the U.S.A., especially as they relate to nuclear power plants.

  7. Reading and understanding financial statements.

    Science.gov (United States)

    White, Joseph P

    2005-01-01

    Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.

  8. 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...

  9. Rio 2016 financial statements

    OpenAIRE

    2015-01-01

    These documents include the report from independent auditors balance sheet, the statement of income, the statement of changes in equity, the statement of cash flows and the explanatory notes to the financial statements.

  10. Stem cell research ethics: consensus statement on emerging issues.

    Science.gov (United States)

    Caulfield, Timothy; Ogbogu, Ubaka; Nelson, Erin; Einsiedel, Edna; Knoppers, Bartha; McDonald, Michael; Brunger, Fern; Downey, Robin; Fernando, Kanchana; Galipeau, Jacques; Geransar, Rose; Griener, Glenn; Grenier, Glenn; Hyun, Insoo; Isasi, Rosario; Kardel, Melanie; Knowles, Lori; Kucic, Terrence; Lotjonen, Salla; Lyall, Drew; Magnus, David; Mathews, Debra J H; Nisbet, Matthew; Nisker, Jeffrey; Pare, Guillaume; Pattinson, Shaun; Pullman, Daryl; Rudnicki, Michael; Williams-Jones, Bryn; Zimmerman, Susan

    2007-10-01

    This article is a consensus statement by an international interdisciplinary group of academic experts and Canadian policy-makers on emerging ethical, legal and social issues in human embryonic stem cells (hESC) research in Canada. The process of researching consensus included consultations with key stakeholders in hESC research (regulations, stem cell researchers, and research ethics experts), preparation and distribution of background papers, and an international workshop held in Montreal in February 2007 to discuss the papers and debate recommendations. The recommendations provided in the consensus statement focus on issues of immediate relevance to Canadian policy-makers, including informed consent to hESC research, the use of fresh embryos in research, management of conflicts of interest, and the relevance of public opinion research to policy-making.

  11. Genesis and Development of Consolidated Financial Statements

    OpenAIRE

    Kostyantyn Bezverkhiy

    2015-01-01

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

  12. 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

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

    International Nuclear Information System (INIS)

    2011-01-01

    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

  14. International Association for Hospice and Palliative Care Position Statement: Euthanasia and Physician-Assisted Suicide

    Science.gov (United States)

    Woodruff, Roger; Pettus, Katherine; Downing, Julia; Buitrago, Rosa; Munyoro, Esther; Venkateswaran, Chitra; Bhatnagar, Sushma; Radbruch, Lukas

    2017-01-01

    Abstract Background: Reports about regulations and laws on Euthanasia and Physician Assisted Suicide (PAS) are becoming increasingly common in the media. Many groups have expressed opposition to euthanasia and PAS while those in favor argue that severely chronically ill and debilitated patients have a right to control the timing and manner of their death. Others argue that both PAS and euthanasia are ethically legitimate in rare and exceptional cases. Given that these discussions as well as the new and proposed laws and regulations may have a powerful impact on patients, caregivers, and health care providers, the International Association for Hospice and Palliative Care (IAHPC) has prepared this statement. Purpose: To describe the position of the IAHPC regarding Euthanasia and PAS. Method: The IAHPC formed a working group (WG) of seven board members and two staff officers who volunteered to participate in this process. An online search was performed using the terms “position statement”, “euthanasia” “assisted suicide” “PAS” to identify existing position statements from health professional organizations. Only statements from national or pan-national associations were included. Statements from seven general medical and nursing associations and statements from seven palliative care organizations were identified. A working document including a summary of the different position statements was prepared and based on these, an initial draft was prepared. Online discussions among the members of the WG took place for a period of three months. The differences were reconciled by email discussions. The resulting draft was shared with the full board. Additional comments and suggestions were incorporated. This document represents the final version approved by the IAHPC Board of Directors. Result: IAHPC believes that no country or state should consider the legalization of euthanasia or PAS until it ensures universal access to palliative care services and to

  15. AICPA allows low-cost options for compiled financial statements.

    Science.gov (United States)

    Reinstein, Alan; Luecke, Randall W

    2002-02-01

    The AICPA Accounting and Review Services Committee's (ARSC) SSARS No. 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements, issued in October 2000, allows financial managers to provide plain-paper, compiled financial statements for the exclusive use of management. Such financial statements were disallowed in 1979 when the AICPA issued SSARS No. 1, Compilation and Review of Financial Statements. With the issuance of SSARS No. 8, financial managers can prepare plain-paper, compiled financial statements when third parties are not expected to rely on the financial statements, management acknowledges such restrictions in writing, and management acknowledges its primary responsibility for the adequacy of the financial statements.

  16. 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…

  17. 46 CFR 298.42 - Reporting requirements-financial statements.

    Science.gov (United States)

    2010-10-01

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

  18. Hanford Remedial Action Environmental Impact Statement, Richland, Washington. Implementation Plan

    International Nuclear Information System (INIS)

    1995-06-01

    This implementation plan was prepared in compliance in compliance with 10 CFR 1021. It includes the following sections: introduction; purpose and need for departmental action; scope, content, and alternatives for the HRA EIS; public participation process; schedule for preparation of the HRA EIS; anticipated environmental reviews and consultations; and contractor disclosure statement. The following appendices are also included: notice of intent, federal register notice for extension of public scoping period, proposed annotated outline for the draft HRA EIS, summary of final report for the Hanford Future Site Uses Working Group, and summary of comments and responses from the public scoping process

  19. Solution preparation

    International Nuclear Information System (INIS)

    Seitz, M.G.

    1982-01-01

    Reviewed in this statement are methods of preparing solutions to be used in laboratory experiments to examine technical issues related to the safe disposal of nuclear waste from power generation. Each approach currently used to prepare solutions has advantages and any one approach may be preferred over the others in particular situations, depending upon the goals of the experimental program. These advantages are highlighted herein for three approaches to solution preparation that are currently used most in studies of nuclear waste disposal. Discussion of the disadvantages of each approach is presented to help a user select a preparation method for his particular studies. Also presented in this statement are general observations regarding solution preparation. These observations are used as examples of the types of concerns that need to be addressed regarding solution preparation. As shown by these examples, prior to experimentation or chemical analyses, laboratory techniques based on scientific knowledge of solutions can be applied to solutions, often resulting in great improvement in the usefulness of results

  20. 78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA

    Science.gov (United States)

    2013-08-01

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

  1. 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...

  2. A comparative review of accident studies from recent environmental impact statements

    International Nuclear Information System (INIS)

    Mueller, C.; Folga, S.; Nabelssi, B.

    1996-01-01

    The U.S. Department of Energy (DOE) has recently prepared or is in the process of preparing a number of programmatic and site-specific environmental impact statements (EISs). This study was conducted for the purpose of reviewing the self-consistency of programmatic alternatives, associated relative impacts, and supporting data, methods, and assumptions in EISs prepared for related activities. The following EISs, which deal with waste management issues, are reviewed in this paper (the parenthetical acronyms are referred to in Table 1): (1) Final Environmental Impact Statement, Savannah River Site Waste Management, DOE/EIS-0217, Vol. II, July 1995. (SRS WM-EIS), (2) Draft Waste Management Programmatic Environmental Impact Statement for Managing Treatment, Storage, and Disposal of Radioactive and Hazardous Waste, DOE/EIS-0200-D, Vol. IV, Aug. 1995. (WM PEIS), (3) Final Environmental Impact Statement, Interim Management of Nuclear Materials at the Savannah River Site. DOE/EIS-0220, Oct. 1995. (IMNM EIS), (4) Department of Energy Programmatic Spent Nuclear Fuel Management and Idaho National Engineering Laboratory Environmental Restoration and Waste Management Programs Environmental Impact Statement, DOE/EIS-0203-F, April 1995. (INEL Site-Wide-EIS), (5) Draft Environmental Impact Statement, Disposition of Surplus Highly Enriched Uranium, DOE/EIS-0240-D, Oct. 1995. (HEU Disposition EIS), (6) Final Environmental Impact Statement, Safe Interim Storage of Hanford Tank Wastes, Hanford Site, Richland, Washington, DOE/EIS-0212, Oct. 1995. (SIS EIS). This study compares the facility accident analysis approaches used in these EISs vis-a-vis the National Environmental Policy Act (NEPA) guidance developed by DOE (Recommendations for the Preparation of Environmental Assessments and Environmental Impact Statements, Office of NEPA Oversight). The purpose of the comparative review of these approaches with NEPA guidance is to identify potential preferred paths for future EISs

  3. Conceptual design statement of work for the immobilized low-activity waste disposal facility, project W-520

    International Nuclear Information System (INIS)

    Pickett, W.W.

    1998-01-01

    This Statement of Work outlines the deliverables and schedule for preparation of the Project W-520 Conceptual Design Report, including, work plans, site development plan, preliminary safety evaluation, and conceptual design

  4. 78 FR 20714 - Environmental Impact Statement: Cook County, Illinois

    Science.gov (United States)

    2013-04-05

    ... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook... Department of Transportation, is preparing an environmental impact statement (EIS) on a proposal to improve.... SUMMARY: The FHWA is issuing this revised notice of intent to advise the public that an environmental...

  5. 78 FR 79658 - Environmental Impact Statement; Animal Carcass Management

    Science.gov (United States)

    2013-12-31

    ...] Environmental Impact Statement; Animal Carcass Management AGENCY: Animal and Plant Health Inspection Service... prepare an environmental impact statement to examine the potential environmental effects of animal carcass... of animal carcass management options used throughout the United States. The EIS will analyze and...

  6. 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...

  7. 12 CFR 563c.1 - Form and content of financial statements.

    Science.gov (United States)

    2010-01-01

    ... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

  8. Statements of work handbook. [technical writing for NASA programs

    Science.gov (United States)

    1975-01-01

    Guidelines are presented for preparing statements of work (SOW) to assure a consistent approach throughout NASA. Statements of work for study and preliminary definition contracts, for definition and development of major systems, for support services, and for small research and development contracts are discussed.

  9. 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.

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

    International Nuclear Information System (INIS)

    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

  11. In Brief: Geoengineering draft statement

    Science.gov (United States)

    Showstack, Randy

    2009-04-01

    The American Meteorological Society (AMS) has prepared a draft policy statement on geoengineering the climate system, which the AMS Council is considering for approval. The statement notes, “Geoengineering will not substitute for either aggressive mitigation or proactive adaptation. It could contribute to a comprehensive risk management strategy to slow climate change and alleviate its negative impacts, but the potential for adverse and unintended consequences implies a need for adequate research, appropriate regulation, and transparent consideration.” The statement, if adopted, indicates that AMS recommends enhanced research on the scientific and technological potential for geoengineering the climate system; additional study of the historical, ethical, legal, political, and societal aspects of the geoengineering issues; and the development and analysis of policy options to promote transparency and international cooperation in exploring geoengineering options along with restrictions on reckless efforts to manipulate the climate system. AMS is accepting comments on the draft statement until 23 April. For more information, visit http://ametsoc.org/policy/draftstatements/index.html#draft.

  12. 76 FR 55890 - Cancellation of Supplemental Environmental Impact Statement for Ancillary Facilities for the...

    Science.gov (United States)

    2011-09-09

    ... (SPR). In April 2011, Congress rescinded all funding for the SPR expansion project. FOR FURTHER... included no new funding to continue SPR expansion efforts and proposed cancellation of previously... expansion project, DOE prepared an environmental impact statement for the Site Selection for the Expansion...

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

    International Nuclear Information System (INIS)

    Taylor, S.A.; Torkzad, M.R.; Bhatnagar, G.; Avni, F.; Cronin, C.G.; Hoeffel, C.; Kim, S.H.; Laghi, A.; Napolitano, M.; Petit, P.; Rimola, J.; Tolan, D.J.; Zappa, M.; Puylaert, C.A.J.; Stoker, J.

    2017-01-01

    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.)

  14. 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.)

  15. 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.

  16. 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...

  17. 75 FR 20379 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Hollister...

    Science.gov (United States)

    2010-04-19

    ... exploration. The full-scale project would augment the existing mine water management facilities that currently include a reverse-osmosis and desilting water treatment plant and rapid infiltration basins by adding... Statement for the Proposed Hollister Underground Mine Project, Elko County, NV AGENCY: Bureau of Land...

  18. Generic impact statement for commercial radioactive waste management

    International Nuclear Information System (INIS)

    Unruh, C.M.

    1976-01-01

    ERDA is preparing a generic environmental impact statement on the treatment and disposal of waste resulting from commercial reactors and post fission operations in the light water reactor (LWR) fuel cycle. Expert contributions will be provided by many of the ERDA national laboratories and contractors. The waste management aspects of the statement will be based on available technology as presented in the recently issued ''Alternatives for Managing Waste from Reactors and Post Fission Operations in the LWR Fuel Cycle,'' ERDA-76-43 Document. This 1500 page, five volume Technical Alternative Document (TAD) describes the status of technology (to September, 1975) for handling post fission radioactive waste generated by the production of electricity by nuclear power light water reactor-generator systems. The statement will be generic in nature discussing typical or hypothetical facilities in typical or hypothetical environments. It is not intended to replace environmental statements required in support of specific projects nor for Nuclear Regulatory Commission licensing procedures. A major purpose of the generic statement is to inform the public and to solicit comments on the ERDA program for: (1) the final disposition of commercial radioactive waste, (2) waste treatment, (3) waste interim storage, and (4) transportation of waste. The statement will discuss the ERDA contingency program to provide retrievable storage of such waste if they should be transferred to Federal custody prior to the availability of the geologic isolation facilities for terminal disposal. The generic statement will not address radioactive waste resulting from U.S. Defense Programs, the mining or milling of uranium, the management of waste from the breeder reactor program, waste from other nations, nor will it include an evaluation of the impact of waste resulting from power sources other than light water reactors

  19. Final environmental statement for La Crosse Boiling Water Reactor: (Docket No. 50-409)

    International Nuclear Information System (INIS)

    1980-04-01

    A Final Environmental Statement for the Dairyland Power Cooperative for the conversion from a provisional to a full-term operating license for the La Crosse Boiling Water Reactor, located in Vernon County, Wisconsin, has been prepared by the Office of Nuclear Reactor Regulation. This statement provides a summary of environmental impacts and adverse effects of operation of the facility, and a consideration of principal alternatives (including removal of LACBWR from service, alternative cooling methodology, and alternative waste treatment systems). Also included are the comments of federal, state, and local governmental agencies and certain non-governmental organizations on the La Crosse Draft Environmental Statement and staff responses to these comments. After weighing environmental, economic, and technical benefits and liabilities, the staff recommends conversion from a provisional operating license to a full-term operating license, subject to specific environmental protection limitations. An operational monitoring program shall be established as part of the Environmental Technical Specifications. 64 refs., 20 figs., 48 tabs

  20. Revision of the International Pharmaceutical Federation's Basel Statements on the future of hospital pharmacy: From Basel to Bangkok.

    Science.gov (United States)

    Vermeulen, Lee C; Moles, Rebekah J; Collins, Jack C; Gray, Andy; Sheikh, Abdul Latif; Surugue, Jacqueline; Moss, Robert J; Ivey, Marianne F; Stevenson, James G; Takeda, Yasuo; Ranjit, Eurek; Chaar, Betty; Penm, Jonathan

    2016-07-15

    The processes used to revise the 2008 Basel Statements on the future of hospital pharmacy are summarized, and the revised statements are presented. The process for revising the Basel Statements followed an approach similar to that used during their initial development. The Hospital Pharmacy Section (HPS) of the International Pharmaceutical Federation (FIP) revised the 2008 FIP Basel Statements in four phases, including a survey of hospital pharmacists worldwide, an internal review, online forums, and a face-to-face "World Café" workshop in Bangkok, Thailand. The global survey on the initial Basel Statements included input from 334 respondents from 62 countries. The majority of respondents agreed that most of the initial Basel Statements were acceptable as written and did not require revision. In total, 11 statements were judged by more than 10% of respondents as needing revision or deletion. The FIP HPS executive committee used the survey results to develop 69 initial revised draft statements. After an online discussion with the international hospital pharmacy community, including individuals from 28 countries representing all six World Health Organization regions, a final set of draft statements was prepared for the live discussion involving participants from 20 countries. The final 65 revised Basel Statements were voted on and accepted. Systematic revision of the FIP Basel Statements resulted in an updated reflection of aspirational goals for the future of hospital pharmacy practice. While this revision reflects the development of new goals for hospital pharmacy practice, the core principles of the Basel Statements remain an essential foundation for the discipline. Copyright © 2016 by the American Society of Health-System Pharmacists, Inc. All rights reserved.

  1. Factors influencing Complexity in Financial Report preparation - Evidence from the Banking Sector in Kenya

    Directory of Open Access Journals (Sweden)

    A.Mutiso

    2013-06-01

    Full Text Available The current developments in the business environment as well as in the accountancy profession have significantly affected the way the financial reports are prepared. This study sought to assess the factors influencing complexity of preparing financial reports in the banking sector in Kenya. The objectives included assessing whether disclosures, adoption of International financial Reporting Standard, regulations and lack of competence by the preparers have contributed to the complexity of preparing financial statements. Using a descriptive study design, data was collected from ten banks registered in the Nairobi Capital Market. The study found out that the identified variables positively contributed to complications in the preparation of financial reports. Management interference, lack of guidance on interpretations and frequent updates of the standards were identified as the main challenges in preparing financial reports. Several recommendations were given to help simplify the process of preparing financial statements.

  2. 13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?

    Science.gov (United States)

    2010-01-01

    ... statements prepared by a licensed independent public accountant within 90 days after the close of the concern... independent public accountant, verified as to accuracy by an authorized officer, partner, limited liability... must submit to SBA audited annual financial statements prepared by a licensed independent public...

  3. 78 FR 52197 - Office of the Assistant Secretary for Financial Resources, Statement of Organization, Functions...

    Science.gov (United States)

    2013-08-22

    ... the preparation and submission of consolidated financial statements for the Department based upon the...; (4) Provides financial statement review and analyses for the OPDIV and Department consolidated... the consolidated financial statements; (4) Supports the maintenance and operation of Department...

  4. 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...

  5. 7 CFR 1221.113 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  6. Statement to the 34th session of the general conference of the International Atomic Energy Agency, 17 September 1990. Statement to the 45th session of the United Nations general assembly, 23 October 1990

    International Nuclear Information System (INIS)

    Blix, H.

    1991-01-01

    The document contains the following two statements of Hans Blix, Director General of the IAEA: Statement to the 34th Session of the General Conference of the International Atomic Energy Agency, 17 September 1990; Statement to the 45th Session of the United Nations General Assembly, 23 October 1990. A separate abstract was prepared for each of these statements

  7. Statement to the 35th session of the General Conference of the International Atomic Energy Agency 16 September 1991; Statement to the 46th session of the United Nations General Assembly 21 October 1991

    International Nuclear Information System (INIS)

    Blix, H.

    1991-01-01

    The document contains the following two statements of Hans Blix, Director General of the IAEA: Statement to the 35th session of the General Conference of the International Atomic Energy Agency, 16 September 1991; Statement to the 46th session of the United Nations General Assembly, 21 October 1991. A separate abstract was prepared for each of these statements

  8. Financial Statements

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

    Financial Statements and accompanying notes provided on .... to good governance principles. there is the risk that ...... responsibilities of the centre's internal auditor includes reviewing internal controls, including accounting and financial.

  9. Resource programs: Draft Environmental Impact Statement Resource Programs

    International Nuclear Information System (INIS)

    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

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

    International Nuclear Information System (INIS)

    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

  11. 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.

  12. 75 FR 18572 - Supplemental Environmental Impact Statement for Sequoyah Nuclear Plant Units 1 and 2 License...

    Science.gov (United States)

    2010-04-12

    ... TENNESSEE VALLEY AUTHORITY Supplemental Environmental Impact Statement for Sequoyah Nuclear Plant... National Environmental Policy Act. TVA will prepare a supplemental environmental impact statement (SEIS) to update information in the 1974 Final Environmental Statement for Sequoyah Nuclear Plant Units 1 and 2...

  13. 77 FR 16258 - Notice of Public Scoping Meetings on an Environmental Impact Statement for Proposed Outer...

    Science.gov (United States)

    2012-03-20

    ... an Environmental Impact Statement for Proposed Outer Continental Shelf Gulf of Mexico Eastern... initiating in preparation for completing an Environmental Impact Statement (EIS) under the National... and Gas Lease Sale 224: Eastern Planning Area, Final Supplemental Environmental Impact Statement (OCS...

  14. 77 FR 71404 - Intent To Prepare an Environmental Impact Statement for the Proposed Flood Risk Management Study...

    Science.gov (United States)

    2012-11-30

    ... Environmental Impact Statement for the Proposed Flood Risk Management Study for the Blanchard River Watershed... the subject Flood Risk Management Study. The Buffalo District of the U.S. Army Corps of Engineers... with the proposed Flood Risk Management Study in the Blanchard River Watershed including the...

  15. Intelligence Preparation for Operational Resilience (IPOR)

    Science.gov (United States)

    2015-12-01

    unlimited distribution except as restricted below. Internal use:* Permission to reproduce this material and to prepare derivative works from this...material for internal use is granted, provided the copyright and “No Warranty” statements are included with all reproductions and de- rivative works...legal coun- sel regarding the latest state of jurisprudence . 2.1.3 Determine the Technological Environment Changes in the technical landscape can also

  16. 2007 Posture Statement, Army Reserve: An Operational Force

    National Research Council Canada - National Science Library

    Stultz, Jack C

    2007-01-01

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

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

    International Nuclear Information System (INIS)

    1979-04-01

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

  18. 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.

  19. 42 CFR 460.208 - Financial statements.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Financial statements. 460.208 Section 460.208... ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.208 Financial statements. (a... must submit a certified financial statement that includes appropriate footnotes. (2) The financial...

  20. 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.

  1. Resource Programs: Final Environmental Impact Statement

    International Nuclear Information System (INIS)

    1993-02-01

    Every two years, BA prepares a Resource Program, which identifies the resource actions BA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Programs Environmental Impact Statement (RPEIS) is a programmatic environmental document that will support decisions made in several future Resource Programs. Environmental documents tiered to this 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. The alternatives represent the range of actions BA could take to meet its load obligations. Each of the alternatives allows BA to meet the almost 5,000 average megawatt load increase that could occur with high load growth, or an equivalent need for resources caused by a combination of load growth and any future loss of resources

  2. Solid waste accident analysis in support of the Savannah River Waste Management Environmental Impact Statement

    International Nuclear Information System (INIS)

    Copeland, W.J.; Crumm, A.T.; Kearnaghan, D.P.; Rabin, M.S.; Rossi, D.E.

    1994-07-01

    The potential for facility accidents and the magnitude of their impacts are important factors in the evaluation of the solid waste management addressed in the Environmental Impact Statement. The purpose of this document is to address the potential solid waste management facility accidents for comparative use in support of the Environmental Impact Statement. This document must not be construed as an Authorization Basis document for any of the SRS waste management facilities. Because of the time constraints placed on preparing this accident impact analysis, all accident information was derived from existing safety documentation that has been prepared for SRS waste management facilities. A list of facilities to include in the accident impact analysis was provided as input by the Savannah River Technology Section. The accident impact analyses include existing SRS waste management facilities as well as proposed facilities. Safety documentation exists for all existing and many of the proposed facilities. Information was extracted from this existing documentation for this impact analysis. There are a few proposed facilities for which safety analyses have not been prepared. However, these facilities have similar processes to existing facilities and will treat, store, or dispose of the same type of material that is in existing facilities; therefore, the accidents can be expected to be similar

  3. Fuel Receiving and Storage Station. Nuclear Regulatory Commission's final environmental statement

    International Nuclear Information System (INIS)

    1976-01-01

    The following items are covered: the site, the station, environmental effects of site preparation and station construction, environmental effects of station operation, effluent and environmental monitoring programs, environmental effects of accidents, need for BFRSS, benefit-cost analysis of alternatives, generic environmental impact statements, and discussion of and response to comments received on the draft environmental statement

  4. 40 CFR 156.68 - First aid statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 23 2010-07-01 2010-07-01 false First aid statement. 156.68 Section... aid statement. (a) Product as sold and distributed. Each product must bear a first aid statement if... with water prior to use, the label may also include a statement describing how the first aid measures...

  5. 78 FR 73559 - Moose-Wilson Corridor Comprehensive Management Plan, Environmental Impact Statement, Grand Teton...

    Science.gov (United States)

    2013-12-06

    ...-Wilson Corridor Comprehensive Management Plan, Environmental Impact Statement, Grand Teton National Park... is preparing a Comprehensive Management Plan and Environmental Impact Statement (EIS) for the Moose...; (2) distinguish the corridor's fundamental and other important resources and values; (3) clearly...

  6. 75 FR 41231 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Abengoa Solar Inc...

    Science.gov (United States)

    2010-07-15

    ... concentrated solar power facility including a solar parabolic trough, photovoltaic panels, an electrical... Statement for the Proposed Abengoa Solar Inc., Lathrop Wells Solar Facility, Amargosa Valley, Nye County, NV... submit comments related to the Abengoa Solar Inc., Lathrop Wells Solar Facility by any of the following...

  7. Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2015-01-01

    Full Text Available The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6 Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.

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

    International Nuclear Information System (INIS)

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

    2011-01-01

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

  9. 37 CFR 260.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

    ... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...

  10. 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.

  11. 37 CFR 382.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

    ... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...

  12. 49 CFR 520.34 - Comments on environmental statements prepared by other agencies.

    Science.gov (United States)

    2010-10-01

    ... systems, traffic congestion, threats to health, or other consequences adverse to the environmental goals... changes in vehicular or pedestrian access. b. Statement of the “national, State or local significance” of...

  13. 76 FR 57720 - Notice of Intent To Prepare an Environmental Impact Statement/Overseas Environmental Impact...

    Science.gov (United States)

    2011-09-16

    ...The Department of the Navy published a document in the Federal Register (76 FR 174) on September 8, 2011, concerning public scoping meetings to support the development of an Environmental Impact Statement/Overseas Environmental Impact Statement for the Mariana Islands Training and Testing Study Area. The document contained an incorrect scoping date.

  14. 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

    ... Environmental Impact Statement for the HOPE SF Development at Alice Griffith Public Housing Development, San... Housing as part of its HOPE SF development program. Funding for the project may include HUD funds from... revitalization program under HOPE SF (Cal 118). The proposed development would be located on approximately 20 net...

  15. 76 FR 21329 - Humboldt-Toiyabe National Forest; Nevada; Environmental Impact Statement for Geothermal Leasing...

    Science.gov (United States)

    2011-04-15

    ... at 1340 Financial Blvd, Reno, NV 89502, is a cooperating agency for this NEPA analysis. Responsible... Impact Statement for Geothermal Leasing on the Humboldt-Toiyabe National Forest AGENCY: Forest Service, USDA. ACTION: Notice of Intent to prepare an environmental impact statement. SUMMARY: The Humboldt...

  16. 12 CFR 630.4 - Responsibilities for preparing the report to investors.

    Science.gov (United States)

    2010-01-01

    ... statements on a consolidated basis with its subsidiaries, consolidated financial data of the bank and its... Systemwide combined financial statements and notes thereto, and such other disclosures, supplemental... information needed for preparation of the Systemwide combined financial statements and disclosures required to...

  17. 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.

  18. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  19. 17 CFR 210.9-04 - Income statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.9-04... the face of the income statement or in the notes thereto. 1. Interest and fees on loans. Include... AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934...

  20. ETF Mission Statement document. ETF Design Center team

    International Nuclear Information System (INIS)

    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

  1. 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.

  2. 75 FR 34666 - Stream Protection Rule; Environmental Impact Statement

    Science.gov (United States)

    2010-06-18

    ... rule means that we will need to prepare a new environmental impact statement rather than the supplement.... Establishing corrective action thresholds. Land Forming and Fill Optimization. Revising the backfilling and... Original Contour Exceptions. Limiting variances and exceptions from approximate original contour...

  3. Position Statement on Active Outdoor Play

    OpenAIRE

    Tremblay, Mark S.; Gray, Casey; Babcock, Shawna; Barnes, Joel; Costas Bradstreet, Christa; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William

    2015-01-01

    A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critic...

  4. Detached Statements

    Directory of Open Access Journals (Sweden)

    Mark McBride

    2018-04-01

    Full Text Available Joseph Raz has introduced an interesting class of statements —detached statements— into the philosophical lexicon. In brief, such statements are (informa- tive normative statements, yet the speaker does not, in so uttering them, express or convey acceptance of the point of view of the hearer to whom they are addressed (as contrasted with committed statements, where the speaker does express or convey such acceptance. I propose to offer a novel analysis of such statements (and to clear away some confusions about them. In brief, such statements will be analysed as wide-scope normative conditionals.

  5. 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.

  6. 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.

  7. Statement to the 38th session of the General Conference of the International Atomic Energy Agency 19 September 1994; Statement to the 49th session of the United Nations General Assemblies 17 October 1994

    International Nuclear Information System (INIS)

    Blix, H.

    1994-10-01

    The document reproduces the two statements of the IAEA Director General to the 38th Session of the General conference of the IAEA from 19 September 1994 and to the 49th Session of the United Nations General Assembly from 17 October 1994. A separate abstract was prepared for each statement

  8. 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.…

  9. 76 FR 22917 - Dog Management Plan/Draft Environmental Impact Statement, Golden Gate National Recreation Area...

    Science.gov (United States)

    2011-04-25

    ... DEPARTMENT OF THE INTERIOR National Park Service [NPS-PWR-PWRO--0315-696; 8145-8B90-SZM] Dog... Impact Statement/Dog Management Plan, Golden Gate National Recreation Area. SUMMARY: The National Park Service has prepared a Draft Dog Management Plan and Environmental Impact Statement (Plan/DEIS). The Plan...

  10. 76 FR 61106 - Notice of Intent To Prepare an Environmental Impact Statement

    Science.gov (United States)

    2011-10-03

    ... an Environmental Impact Statement Summary: In accordance with the National Environmental Policy Act... small agricultural community located in western Maryland. The campus is a component of the National... gsf. Approximately 199 people work at the NIH Animal Center site. A Master Plan is an integrated...

  11. 17 CFR 210.3-03 - Instructions to income statement requirements.

    Science.gov (United States)

    2010-04-01

    ... Financial Statements § 210.3-03 Instructions to income statement requirements. (a) The statements required... businesses, it may at its option include statements of income and cash flows (which may be unaudited) for the... statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on...

  12. Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements

    Directory of Open Access Journals (Sweden)

    Liana GADAU

    2016-04-01

    Full Text Available The accounting principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting. We consider necessary to improve the analyzed concepts by bringing additional information, as clear and comprehensive as possible, information used as reference in the preparation of financial statements.  Moreover, is crucial to apply an unitary thinking of the accounting referential which is linked to these accounting principles. The research methods used in analyzing the principles are: documentation of theoretical study of normative acts in the field of accounting, observation, comparative analysis, synthesis, information classification and data interpretation.

  13. 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...

  14. 77 FR 17037 - Intent To Prepare a Draft Environmental Impact Statement for the Louisiana Coastal Area (LCA...

    Science.gov (United States)

    2012-03-23

    ... Environmental Impact Statement for the Louisiana Coastal Area (LCA)--Louisiana, Mississippi River Hydrodynamic... impact statement (EIS) for the Louisiana Coastal Area (LCA)--Louisiana, Mississippi River Hydrodynamic... tiered off of the November 2004, programmatic EIS for the Louisiana Coastal Area (LCA), Louisiana...

  15. 76 FR 21790 - Environmental Impact Statement: Interstate 66 Corridor, Virginia

    Science.gov (United States)

    2011-04-18

    ... prepare a Tier 1 Environmental Impact Statement, in cooperation with the Virginia Department of... and Environmental Team Leader, Federal Highway Administration, Post Office Box 10249, Richmond...: The Federal Highway Administration (FHWA), in cooperation with the Virginia Department of...

  16. Environmental impact statement 1987. Umweltgutachten 1987

    Energy Technology Data Exchange (ETDEWEB)

    1988-01-01

    In its third statement after 1974 and 1978 the Council of Environmental Experts describes the state of the environment and points out misdevelopments and ways of avoiding them. The subject's complexity defies the environmental impact statement's completeness. Other than the two preceding ones the 1987 statement focuses but on selected fields and aspects. In view of the fact that the environmental policy of the late eighties and of the nineties to come requires a general, transsectoral and balanced concept the statement puts much care into a comprehensive discussion of the basic traits of a general environmental policy. The characteristics worked out are applicable to any environmental sector and include man's consciousness of the environment and his behaviour towards it, active pollution abatement, economic aspects, and the structure of pollution sources in the Federal Republic of Germany. While the sectors of pollution control include ground and air pollution abatement the selected fields comprise environment and health, energy, transportation, regional planning, and recreation and tourism. (orig./HSCH).

  17. HTI CONE PENETROMETER PROBES PREPARATION DEVELOPMENTAL TESTING REPORT

    Energy Technology Data Exchange (ETDEWEB)

    IWATATE, D.F.

    1998-10-26

    The HTI subsurface characterization task will use the Hanford Cone Penetrometer platform (CPP) to deploy soil sensor and sampling probes into the vadose zone/soils around AX-104 during FY-99. This report provides the data and information compiled during vendor field development tests and laboratory/bench checkout. This document is a vendor deliverable item identified in the ARA Statement of Work HNF-2881, Revision 1. This version of the DTR includes to-be-determined items and some incomplete sections. The Rev. 0 is being released to support the concurrent task of procedure preparation and Qualification Test Plan preparation. Revision 1 is planned to contain all data and information.

  18. 77 FR 68748 - Intent To Prepare a Draft Environmental Impact Statement and Feasibility Report for the Cano...

    Science.gov (United States)

    2012-11-16

    ... recreation and tourism, with minimal temporary negative impact on the ecosystem and the adjacent communities... Environmental Impact Statement and Feasibility Report for the Cano Martin Pena Ecosystem Restoration, San Juan... Environmental Impact Statement (DEIS) and Feasibility Report (FR) for the ecosystem restoration of the Cano...

  19. Toward a Statement of Educational Philosophy.

    Science.gov (United States)

    Rasi, Humberto M.

    2001-01-01

    Describes a 2001 conference by the Education Department of the General Conference of Seventh-day Adventists which involved presentations of papers and focus groups and which convened participants to discuss and approve an updated and expanded Statement of Adventist Philosophy of Education. The statement is included in this theme issue. (SM)

  20. 75 FR 19991 - Notice of Availability of the Final Environmental Impact Statement for the UNEV Refined Liquid...

    Science.gov (United States)

    2010-04-16

    ...-82385] Notice of Availability of the Final Environmental Impact Statement for the UNEV Refined Liquid...) has prepared a Proposed Resource Management Plan Amendment (RMPA)/Final Environmental Impact Statement..., Tooele, Juab, Millard, Beaver, Iron, and Washington Counties in Utah; and Lincoln and Clark Counties in...

  1. 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.

  2. 10 CFR 51.91 - Final environmental impact statement-contents.

    Science.gov (United States)

    2010-01-01

    ... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-contents. 51.91... Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.91 Final environmental impact statement—contents. (a)(1) The final environmental impact statement will include responses...

  3. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

    A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants

  4. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    International Nuclear Information System (INIS)

    1991-01-01

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

  5. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-01

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

  6. Standarized input for Hanford environmental impact statements. Part II: site description

    International Nuclear Information System (INIS)

    Jamison, J.D.

    1982-07-01

    Information is presented under the following section headings: summary description; location and physiography; geology; seismology; hydrology; meteorology; ecology; demography and land use; and radiological condition. Five appendixes are included on the 100N, 200 east, 200 west, 300, and 400 areas. This report is intended to provide a description of the Hanford Site against which the environmental impacts of new projects at Hanford can be assessed. It is expected that the summary description amplified with material from the appropriate appendix, will serve as the basic site description section of environmental impact statements prepared to address the requirements of the National Environmental Policy Act

  7. Depleted UF6 programmatic environmental impact statement

    International Nuclear Information System (INIS)

    1997-01-01

    The US Department of Energy has developed a program for long-term management and use of depleted uranium hexafluoride, a product of the uranium enrichment process. As part of this effort, DOE is preparing a Programmatic Environmental Impact Statement (PEIS) for the depleted UF 6 management program. This report duplicates the information available at the web site (http://www.ead.anl.gov/web/newduf6) set up as a repository for the PEIS. Options for the web site include: reviewing recent additions or changes to the web site; learning more about depleted UF 6 and the PEIS; browsing the PEIS and related documents, or submitting official comments on the PEIS; downloading all or part of the PEIS documents; and adding or deleting one's name from the depleted UF 6 mailing list

  8. Position Statement on Active Outdoor Play

    Science.gov (United States)

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

    2015-01-01

    A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critical appraisal of the current literature and existing position statements, engagement of research experts (N = 9) and cross-sectorial individuals/organizations (N = 17), and an extensive stakeholder consultation process (N = 1908). More than 95% of the stakeholders consulted strongly agreed or somewhat agreed with the Position Statement; 14/17 participating individuals/organizations endorsed it; and over 1000 additional individuals and organizations requested their name be listed as a supporter. The final Position Statement on Active Outdoor Play states: “Access to active play in nature and outdoors—with its risks— is essential for healthy child development. We recommend increasing children’s opportunities for self-directed play outdoors in all settings—at home, at school, in child care, the community and nature.” The full Position Statement provides context for the statement, evidence supporting it, and a series of recommendations to increase active outdoor play opportunities to promote healthy child development. PMID:26062040

  9. 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.

  10. 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.

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

    Science.gov (United States)

    2010-01-01

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

  12. 77 FR 62256 - Notice of Availability of the Final Environmental Impact Statement for the Mount Hope Project...

    Science.gov (United States)

    2012-10-12

    ... of the Final Environmental Impact Statement for the Mount Hope Project, Eureka County, NE AGENCY... prepared a Final Environmental Impact Statement (EIS) for the Mount Hope Project and by this notice is... Register. ADDRESSES: Copies of the Mount Hope Project Final EIS are available at the Battle Mountain...

  13. A Shift in Emphasis: Comments on CAE's New Mission Statement

    Science.gov (United States)

    Anderson-Levitt, Kathryn M.

    2007-01-01

    In a presidential address prepared for the 2006 Council on Anthropology and Education (CAE) meeting, I argue that the new mission statement for CAE represents not a new direction for the organization, but simply a shift in emphasis, albeit an important and timely shift.

  14. Compilation of the FY 1996 Financial Statements for Other Defense Organizations

    National Research Council Canada - National Science Library

    1998-01-01

    ... statements to the Office of Management and Budget. The DoD consolidated financial statements for FY 1996 included financial statements for a new reporting entity entitled "Other Defense Organizations...

  15. 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

  16. 76 FR 12096 - McCloud-Pit Project; Notice of Availability of the Final Environmental Impact Statement for the...

    Science.gov (United States)

    2011-03-04

    ... Project; Notice of Availability of the Final Environmental Impact Statement for the Mccloud-Pit... Pit Rivers in Shasta County, California and has prepared a final environmental impact statement (EIS... and the alternatives for relicensing the McCloud-Pit Project. The final EIS documents the views of...

  17. 77 FR 46768 - Notice of Intent To Prepare an Environmental Impact Statement for the Moapa Solar Energy Center...

    Science.gov (United States)

    2012-08-06

    ... Impact Statement for the Moapa Solar Energy Center on the Moapa River Indian Reservation, Clark County NV... Environmental Impact Statement (EIS) that evaluates a solar energy generation center on the Moapa River Indian... . SUPPLEMENTARY INFORMATION: The Proposed Action consists of constructing and operating a solar generation energy...

  18. Final Generic Environmental Impact Statement. Handling and storage of spent light water power reactor fuel. Volume 1. Executive summary and text

    International Nuclear Information System (INIS)

    1979-08-01

    The Generic Environmental Impact Statement on spent fuel storage was prepared by the Nuclear Regulatory Commission staff in response to a directive from the Commissioners published in the Federal Register, September 16, 1975 (40 FR 42801). The Commission directed the staff to analyze alternatives for the handling and storage of spent light water power reactor fuel with particular emphasis on developing long range policy. Accordingly, the scope of this statement examines alternative methods of spent fuel storage as well as the possible restriction or termination of the generation of spent fuel through nuclear power plant shutdown. Volume 1 includes the executive summary and the text

  19. Governmental Accounting in Rwanda : a case study with focus on the financial statements

    OpenAIRE

    Mwanaidi, Mari Claire

    2011-01-01

    The purpose of this thesis is to analyse the consolidated financial statements of the government of Rwanda for the year ended 31 December 2008. Two types of accounting are discussed namely, money accounts and accrual (profit) accounts. The aim is to discuss which accounting model is used to prepare the financial statements of Rwanda. We found out that, the accrual accounts (fund accounting) are used in Rwanda to report the money effects of revenues and expenditures. Accordingly, we introduce ...

  20. Compilation of the FY 1997 Financial Statements for Other Defense Organizations

    National Research Council Canada - National Science Library

    1998-01-01

    ... statements to the Office of Management and Budget. The DoD Consolidating Financial Statements for FY 1997 included financial statements for a reporting entity called "Other Defense Organizations" that represents a consolidation of financial...

  1. Standardized Competencies for Parenteral Nutrition Order Review and Parenteral Nutrition Preparation, Including Compounding: The ASPEN Model.

    Science.gov (United States)

    Boullata, Joseph I; Holcombe, Beverly; Sacks, Gordon; Gervasio, Jane; Adams, Stephen C; Christensen, Michael; Durfee, Sharon; Ayers, Phil; Marshall, Neil; Guenter, Peggi

    2016-08-01

    Parenteral nutrition (PN) is a high-alert medication with a complex drug use process. Key steps in the process include the review of each PN prescription followed by the preparation of the formulation. The preparation step includes compounding the PN or activating a standardized commercially available PN product. The verification and review, as well as preparation of this complex therapy, require competency that may be determined by using a standardized process for pharmacists and for pharmacy technicians involved with PN. An American Society for Parenteral and Enteral Nutrition (ASPEN) standardized model for PN order review and PN preparation competencies is proposed based on a competency framework, the ASPEN-published interdisciplinary core competencies, safe practice recommendations, and clinical guidelines, and is intended for institutions and agencies to use with their staff. © 2016 American Society for Parenteral and Enteral Nutrition.

  2. 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.”

  3. Determinants influencing differences of financial statements under Vietnamese accounting and international accounting: The case of Vietnam

    Directory of Open Access Journals (Sweden)

    Duc Tai Do

    2018-06-01

    Full Text Available This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA and International Ac-counting (IAS/IFRS. Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.

  4. Standarized input for Hanford environmental impact statements. Part II: site description

    Energy Technology Data Exchange (ETDEWEB)

    Jamison, J.D.

    1982-07-01

    Information is presented under the following section headings: summary description; location and physiography; geology; seismology; hydrology; meteorology; ecology; demography and land use; and radiological condition. Five appendixes are included on the 100N, 200 east, 200 west, 300, and 400 areas. This report is intended to provide a description of the Hanford Site against which the environmental impacts of new projects at Hanford can be assessed. It is expected that the summary description amplified with material from the appropriate appendix, will serve as the basic site description section of environmental impact statements prepared to address the requirements of the National Environmental Policy Act (NEPA).

  5. 78 FR 43224 - Notice of Availability of the Final Environmental Impact Statement for the Proposed Sun Valley to...

    Science.gov (United States)

    2013-07-19

    ....XXX; AZA35079] Notice of Availability of the Final Environmental Impact Statement for the Proposed Sun... Land Management (BLM) has prepared a Final Environmental Impact Statement (EIS) for the proposed Sun..., operate, and maintain a 500/230-kV overhead transmission line from the Sun Valley Substation to the Morgan...

  6. Environmental impact statements: an analysis of six years' experience by seventy federal agencies

    International Nuclear Information System (INIS)

    1976-03-01

    This report assesses federal implementation of the environmental impact statement requirement of the National Environmental Policy Act. The report asks how well the requirement fulfills its purpose of helping government officials reach informed decisions. It considers whether the content and quality of impact statements are adequate; whether complaints about delay from EIS procedures are justified; what purposes may be served by preparing impact statements on broad government programs or groups of projects; whether EIS review by state as well as federal agencies is working well or is in need of improvement; and whether public involvement in the whole process is satisfactory. It also examines some other special questions arising from the EIS requirement

  7. Compilation of the FY 1999 Department of the Navy Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    2000-01-01

    ...) Cleveland Center consistently and accurately compiled and consolidated financial data received from Navy field organizations and other sources to prepare the FY 1999 Navy Working Capital Fund financial statements...

  8. 77 FR 61020 - Notice of Availability of Final Environmental Impact Statement for the Sigurd to Red Butte No. 2...

    Science.gov (United States)

    2012-10-05

    ...; UTU-83067] Notice of Availability of Final Environmental Impact Statement for the Sigurd to Red Butte... (BLM) has prepared a Final Environmental Impact Statement (EIS) for the Sigurd to Red Butte No. 2--345...; Utah School and Institutional Trust Lands Administration; Millard, Sevier, Beaver, Iron, and Washington...

  9. Mission statements: selling corporate values to employees.

    Science.gov (United States)

    Klemm, M; Sanderson, S; Luffman, G

    1991-06-01

    This article investigates the reasons for the increasing use of the Company Mission Statement. Using information from a survey of U.K. companies in 1989 it looks at the types of statements issued by companies, their content, usage, and value to managers. Of particular interest is whether the mission is primarily used for the motivation of staff, or for external image building. Related issues are the value of the mission drafting process in bringing managers together to agree common objectives and the use of a hierarchy of statements to reconcile internal and external stakeholders' interests. The conclusion is that the Mission, which includes a statement of company values, is an important tool for managers to assert their leadership within the organization.

  10. Mechanical thrombectomy in acute ischemic stroke: Consensus statement by ESO-Karolinska Stroke Update 2014/2015, supported by ESO, ESMINT, ESNR and EAN.

    Science.gov (United States)

    Wahlgren, Nils; Moreira, Tiago; Michel, Patrik; Steiner, Thorsten; Jansen, Olav; Cognard, Christophe; Mattle, Heinrich P; van Zwam, Wim; Holmin, Staffan; Tatlisumak, Turgut; Petersson, Jesper; Caso, Valeria; Hacke, Werner; Mazighi, Mikael; Arnold, Marcel; Fischer, Urs; Szikora, Istvan; Pierot, Laurent; Fiehler, Jens; Gralla, Jan; Fazekas, Franz; Lees, Kennedy R

    2016-01-01

    The original version of this consensus statement on mechanical thrombectomy was approved at the European Stroke Organisation (ESO)-Karolinska Stroke Update conference in Stockholm, 16-18 November 2014. The statement has later, during 2015, been updated with new clinical trials data in accordance with a decision made at the conference. Revisions have been made at a face-to-face meeting during the ESO Winter School in Berne in February, through email exchanges and the final version has then been approved by each society. The recommendations are identical to the original version with evidence level upgraded by 20 February 2015 and confirmed by 15 May 2015. The purpose of the ESO-Karolinska Stroke Update meetings is to provide updates on recent stroke therapy research and to discuss how the results may be implemented into clinical routine. Selected topics are discussed at consensus sessions, for which a consensus statement is prepared and discussed by the participants at the meeting. The statements are advisory to the ESO guidelines committee. This consensus statement includes recommendations on mechanical thrombectomy after acute stroke. The statement is supported by ESO, European Society of Minimally Invasive Neurological Therapy (ESMINT), European Society of Neuroradiology (ESNR), and European Academy of Neurology (EAN). © 2016 World Stroke Organization.

  11. 78 FR 18325 - Intent To Prepare an Environmental Impact Statement (EIS) for the Formal Training Unit (FTU) and...

    Science.gov (United States)

    2013-03-26

    ... Statement (EIS) for the Formal Training Unit (FTU) and Main Operating Base 1 (MOB 1) for the Beddown of KC... Statement (EIS) for the Formal Training Unit (FTU) and Main Operating Base 1 (MOB 1) for the Beddown of KC...-46A tanker aircraft, associated infrastructure and manpower of the FTU and MOB 1 at existing active...

  12. 76 FR 30962 - Notice of Availability of Draft Environmental Impact Statement for the Sigurd to Red Butte No. 2...

    Science.gov (United States)

    2011-05-27

    ...; UTU-83067] Notice of Availability of Draft Environmental Impact Statement for the Sigurd to Red Butte..., as amended, the Bureau of Land Management (BLM) has prepared a Draft Environmental Impact Statement... Service; State of Utah; Millard, Sevier, Beaver, Iron, and Washington counties, Utah; and the cities of St...

  13. Teaching the Statement of Changes in Financial Position--A Worksheet Approach.

    Science.gov (United States)

    Byrd, David B.; Byrd, Sandra D.

    1986-01-01

    The worksheet approach to preparing a Statement of Changes in Financial Position (SCFP) is presented. An example that has been developed for presentation to the class during the first class period spent on SCFPs is discussed. Conversion of working capital to cash is also explained. (CT)

  14. Automatically Preparing Safe SQL Queries

    Science.gov (United States)

    Bisht, Prithvi; Sistla, A. Prasad; Venkatakrishnan, V. N.

    We present the first sound program source transformation approach for automatically transforming the code of a legacy web application to employ PREPARE statements in place of unsafe SQL queries. Our approach therefore opens the way for eradicating the SQL injection threat vector from legacy web applications.

  15. Development of the UMTRA Project Groundwater Environmental Impact Statement

    International Nuclear Information System (INIS)

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

    1993-01-01

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

  16. Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures

    Directory of Open Access Journals (Sweden)

    Valentin BURCA

    2014-12-01

    Full Text Available On the last two decades, financial reporting area has suffered lot of changes in order to respond properly to the dynamics of the economic system characterized by continuous process of globalization, international capitalization, and multinational corporations increasing economic impact. Implementation of IFRSs has been positively perceived by both preparers and users from quality of financial information improvement point of view and economic effects perspective as well. Romanian regulators have decided to align to the EU accounting legislation by adopting IFRS for the consolidated accounts preparation. Furthermore, they have chosen to extend IFRS use to individual financial statements in case of all listed companies. In this study we will provide evidence using an index of conservatism that there are small changes on the financial accounts pre IFRS adoption versus post IFRS adoption at the statutory financial statements level. This evidence is actually reflecting the continuous efforts of Romanian regulator to harmonize the local accounting regulation with IFRS.

  17. Annual report and summary financial statement 1990-1991

    International Nuclear Information System (INIS)

    1992-01-01

    The 1990-1991 Annual Report for Scottish Hydro-Electric PLC includes their rotating territory in Scotland, details of the Board of Directors, the Chairman's Statement, the chief Executive's Review of Operations, a summary profit and loss account, a summary balance sheet and a summary financial statement. (UK)

  18. A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case

    Directory of Open Access Journals (Sweden)

    Serkan Özdemir

    2015-06-01

    Full Text Available The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st, 2010. In the Section 6 of SMEre gulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained. When the changes that occur on the equity result from only the profit and loss figures, from dividend payments, from reversing the previous damages done and from the changes on the accounting policy during a reporting period, the standard enables to submit a single statement with the name of the Statement of Income and Retained Earnings without issuing a Detailed Income Statement and Statement of Changes in Equity if required. The application study was conducted with two alternatives. In the first alternative, the Statement of Changes in Equity was issued by using the financial statement figures of the sample SMEs establishment. In the second alternative, considering that the same sample SMEs establishment fulfills the above- mentioned conditions, the financial details included in the Detailed Income Statement and Statement of Changes in Equity have been mergedin a single statement which is Statement of Income and Retained Earnings.

  19. 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.

  20. Draft programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project

    International Nuclear Information System (INIS)

    1994-04-01

    The purpose of the UMTRA Ground Water Project is to protect human health and the environment by meeting the proposed EPA standards in areas where ground water has been contaminated. The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes potential impacts of four programmatic alternatives, including the proposed action. The alternatives do not address site-specific ground water compliance. Rather, the PEIS is a planning document that provides a framework for conducting the Ground Water Project; assesses the potential programmatic impacts of conducting the Ground Water Project; provides a method for determining the site-specific ground water compliance strategies; and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own unique set of potential impacts, could be used to implement all the alternatives except the no action alternative. Implementing a PEIS alternative means applying a ground water compliance strategy or strategies at a specific site. It is the use of a strategy or a combination of strategies that would result in site-specific impacts

  1. 12 CFR 740.5 - Requirements for the official advertising statement.

    Science.gov (United States)

    2010-01-01

    ... official advertising statement, including but not limited to, promotional items such as calendars, matchbooks, pens, pencils, and key chains; (11) Advertisements that contain a statement to the effect that...

  2. Resonating Statements

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

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

  3. 77 FR 26025 - Notice of Intent To Prepare a Environmental Impact Statement (EIS) for the HOPE SF Development at...

    Science.gov (United States)

    2012-05-02

    ... a Environmental Impact Statement (EIS) for the HOPE SF Development at Potrero Terrace and Potrero... Statement (EIR/EIS) for the HOPE SF Development at the Potrero Terrace and Potrero Annex Public Housing Development (Potrero HOPE SF Master Plan Project). The EIR/EIS will be a joint National Environmental Policy...

  4. Surplus plutonium disposition draft environmental impact statement. Volume 1, Part B

    International Nuclear Information System (INIS)

    1998-07-01

    On May 22, 1997, DOE published a Notice of Intent (NOI) in the Federal Register (62 Federal Register 28009) announcing its decision to prepare an environmental impact statement (EIS) that would tier from the analysis and decisions reached in connection with the Storage and Disposition of Weapons-Usable Fissile Materials Final Programmatic EIS (Storage and Disposition PEIS). DOE's disposition strategy allows for both the immobilization of surplus plutonium and its use as mixed oxide (MOX) fuel in existing domestic, commercial reactors. The disposition of surplus plutonium would also involve disposal of the immobilized plutonium and MOX fuel (as spent nuclear fuel) in a geologic repository. The Surplus Plutonium Disposition Environmental Impact Statement analyzes alternatives that would use the immobilization approach (for some of the surplus plutonium) and the MOX fuel approach (for some of the surplus plutonium); alternatives that would immobilize all of the surplus plutonium; and the No Action Alternative. The alternatives include three disposition facilities that would be designed so that they could collectively accomplish disposition of up to 50 metric tons (55 tons) of surplus plutonium over their operating lives: (1) the pit disassembly and conversion facility would disassemble pits (a weapons component) and convert the recovered plutonium, as well as plutonium metal from other sources, into plutonium dioxide suitable for disposition; (2) the immobilization facility would include a collocated capability for converting nonpit plutonium materials into plutonium dioxide suitable for immobilization and would be located at either Hanford or SRS. DOE has identified SRS as the preferred site for an immobilization facility; (3) the MOX fuel fabrication facility would fabricate plutonium dioxide into MOX fuel. This volume has chapters on environmental consequences; environmental regulations, permits, and consultations; a glossary; list of preparers; distribution list

  5. Reading and understanding employee benefit plan financial statements.

    Science.gov (United States)

    Lee, David C; Van Sertima, Michael A

    2004-03-01

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

  6. 7 CFR 1427.1081 - General statement and administration.

    Science.gov (United States)

    2010-01-01

    ... by the Director, KCCO, or the Director's designee, the financial statement of a parent company, which includes the financial position of a wholly-owned subsidiary, may be used to meet the CCC standards for... Linters,” (2) A current financial statement on Form WA-51, “Financial Statement”, supported by such...

  7. 75 FR 14593 - Environmental Impact Statements and Regulations; Availability of EPA Comments

    Science.gov (United States)

    2010-03-26

    ... Management Plan for Reef Fish Resources, Addresses Bycatch of Sea Turtles in the Bottom Longline Component of... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8989-4] Environmental Impact Statements and Regulations; Availability of EPA Comments Availability of EPA comments prepared pursuant to the Environmental Review Process...

  8. IMAP Statement on safeguarding reproductive rights in the face of declining fertility

    DEFF Research Database (Denmark)

    Tellier, Siri

    This Statement has been prepared by the International Medical Advisory Panel (IMAP) and was approved in November 2016. Profound changes in demographic patterns are taking place globally. Birth rates are falling in most countries around the world. Many governments are concerned about the impact of...

  9. 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…

  10. Statement of Accountability Reconciliation Procedures for Defense Finance and Accounting Service Columbus Center, Disbursing Station 6551

    National Research Council Canada - National Science Library

    1998-01-01

    .... Beginning in FY 1996, the Defense Finance and Accounting Service (DFAS) Indianapolis Center became responsible for preparing the financial statements for the Department 97 general fund appropriations...

  11. Report: Fiscal 2004 and 2003 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund

    Science.gov (United States)

    Report #2005-1-00081, May 4, 2005. We identified the following reportable conditions: We could not assess the adequacy of automated controls. EPA needs to improve financial statement preparation and quality control.

  12. Surplus plutonium disposition draft environmental impact statement. Volume 2

    International Nuclear Information System (INIS)

    1998-07-01

    On May 22, 1997, DOE published a Notice of Intent (NOI) in the Federal Register (62 Federal Register 28009) announcing its decision to prepare an environmental impact statement (EIS) that would tier from the analysis and decisions reached in connection with the Storage and Disposition of Weapons-Usable Fissile Materials Final Programmatic EIS (Storage and Disposition PEIS). DOE's disposition strategy allows for both the immobilization of surplus plutonium and its use as mixed oxide (MOX) fuel in existing domestic, commercial reactors. The disposition of surplus plutonium would also involve disposal of the immobilized plutonium and MOX fuel (as spent nuclear fuel) in a geologic repository. The Surplus Plutonium Disposition Environmental Impact Statement analyzes alternatives that would use the immobilization approach (for some of the surplus plutonium) and the MOX fuel approach (for some of the surplus plutonium); alternatives that would immobilize all of the surplus plutonium; and the No Action Alternative. The alternatives include three disposition facilities that would be designed so that they could collectively accomplish disposition of up to 50 metric tons (55 tons) of surplus plutonium over their operating lives: (1) the pit disassembly and conversion facility would disassemble pits (a weapons component) and convert the recovered plutonium, as well as plutonium metal from other sources, into plutonium dioxide suitable for disposition; (2) the immobilization facility would include a collocated capability for converting nonpit plutonium materials into plutonium dioxide suitable for immobilization and would be located at either Hanford or SRS. DOE has identified SRS as the preferred site for an immobilization facility; (3) the MOX fuel fabrication facility would fabricate plutonium dioxide into MOX fuel. Volume 2 contains the appendices to the report and describe the following: Federal Register notices; contractor nondisclosure statement; adjunct melter

  13. PARTICULARITIES REGARDING THE REFLECTION OF FOREIGN CURRENCY TRANSACTIONS IN FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Ionela Cristina Breahna Pravat

    2014-07-01

    Full Text Available The structure and the constituent parts of financial statements are regulated at a national level, mainly by Accounting regulations compliant with European Directives ̶ O.M.P.F. no. 3055/2009, but also by Accounting regulations compliant with International Financial Reporting Standards applied by the trading companies whose securities are rated on a regulated capital market ̶ O.M.P.F. no. 1286/2012. From this latter point of view, an important role is played by IAS 1 “Presentation of Financial Statements”, respectively IAS 21 “The Effects of Changes in Foreign Exchange Rates”. Therefore, this study aims to describe a series of theoretical and practical aspects regarding the particularities of presenting elements generated by foreign currency transactions in financial statements, which are prepared in compliance with the Romanian accounting regulations ̶ balance sheet, profit and loss account, cash flow statement, statement of changes in equity, explanatory notes. The paper also approaches the effect of changes in foreign exchange rates, respectively the accounting recognition of exchange differences, which are specific to different foreign currency operations, according to national regulations (and implicitly, to European Directives, but also according to international regulations (IFRS.

  14. Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    ... to the Office of Management and Budget. This audit is one in a series of audits of accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD...

  15. Influence of Customer Focused Mission Statement on Customer Satisfaction

    Directory of Open Access Journals (Sweden)

    Chijioke Nwachukwu

    2017-01-01

    Full Text Available The purpose of this study is to examine the influence of customer‑focused mission statements on customer satisfaction in selected cell phone manufacturing companies in the United States. The study employed content analysis for the mission statement and data from America customer satisfaction index (ACSI. In analysing our data, Pearson correlation, and multiple regression techniques were used. The result showed that product and service, technology, philosophy, self‑concept, and public image mission statement components are strongly positively correlated with customer satisfaction. Customer, survival, growth and profitability and market mission statement components are insignificantly negatively correlated with customer satisfaction. The study, therefore, recommends that companies that want to remain competitive by enhancing customer satisfaction should formulate mission statements from a customer perspective so that they include product and service, technology, philosophy, self‑concept, and public image components. The main limitation of the study represents the sample size and structure. This study empirically investigated the correlation and association of nine mission statement components with customer satisfaction.

  16. 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.

  17. Annual report and summary financial statement 1991-1992

    International Nuclear Information System (INIS)

    1993-01-01

    The 1991-92 Annual Report for Scottish Hydro-Electric PLC is presented. It includes key financial statistics, the financial calendar, details of the Board of Directors, the Chairman's Statement, the Chief Executives' review of operations, operational statistics, a summary financial statement, a summary group profit and loss account, summary balance sheets, the Auditors' Report and a customer map. (UK)

  18. 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…

  19. Surplus plutonium disposition draft environmental impact statement. Summary

    International Nuclear Information System (INIS)

    1998-07-01

    On May 22, 1997, DOE published a Notice of Intent (NOI) in the Federal Register (62 Federal Register 28009) announcing its decision to prepare an environmental impact statement (EIS) that would tier from the analysis and decisions reached in connection with the Storage and Disposition of Weapons-Usable Fissile Materials Final Programmatic EIS (Storage and Disposition PEIS). DOE's disposition strategy allows for both the immobilization of surplus plutonium and its use as mixed oxide (MOX) fuel in existing domestic, commercial reactors. The disposition of surplus plutonium would also involve disposal of the immobilized plutonium and MOX fuel (as spent nuclear fuel) in a geologic repository. The Surplus Plutonium Disposition Environmental Impact Statement analyzes alternatives that would use the immobilization approach (for some of the surplus plutonium) and the MOX fuel approach (for some of the surplus plutonium); alternatives that would immobilize all of the surplus plutonium; and the No Action Alternative. The alternatives include three disposition facilities that would be designed so that they could collectively accomplish disposition of up to 50 metric tons (55 tons) of surplus plutonium over their operating lives: (1) the pit disassembly and conversion facility would disassemble pits (a weapons component) and convert the recovered plutonium, as well as plutonium metal from other sources, into plutonium dioxide suitable for disposition; (2) the immobilization facility would include a collocated capability for converting nonpit plutonium materials into plutonium dioxide suitable for immobilization and would be located at either Hanford or SRS. DOE has identified SRS as the preferred site for an immobilization facility; (3) the MOX fuel fabrication facility would fabricate plutonium dioxide into MOX fuel

  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. Mission Need Statement: Idaho Spent Fuel Facility Project

    Energy Technology Data Exchange (ETDEWEB)

    Barbara Beller

    2007-09-01

    Approval is requested based on the information in this Mission Need Statement for The Department of Energy, Idaho Operations Office (DOE-ID) to develop a project in support of the mission established by the Office of Environmental Management to "complete the safe cleanup of the environmental legacy brought about from five decades of nuclear weapons development and government-sponsored nuclear energy research". DOE-ID requests approval to develop the Idaho Spent Fuel Facility Project that is required to implement the Department of Energy's decision for final disposition of spent nuclear fuel in the Geologic Repository at Yucca Mountain. The capability that is required to prepare Spent Nuclear Fuel for transportation and disposal outside the State of Idaho includes characterization, conditioning, packaging, onsite interim storage, and shipping cask loading to complete shipments by January 1,2035. These capabilities do not currently exist in Idaho.

  2. Bibliography of documents and related materials collected for the Hawaii Geothermal Project Environmental Impact Statement

    Energy Technology Data Exchange (ETDEWEB)

    Glenn, F.M.; Boston, C.R.; Burns, J.C.; Hagan, C.W. Jr.; Saulsbury, J.W.; Wolfe, A.K.

    1995-03-01

    This report has been prepared to make available and archive information developed during preparation of the Environmental Impact Statement for Phases 3 and 4 of the Hawaii Geothermal Project as defined by the state of Hawaii in its April 1989 proposal to Congress. On May 17, 1994, the USDOE published a notice in the Federal Register withdrawing its Notice of Intent of February 14, 1992, to prepare the HGP EIS. Since the state of Hawaii is no longer pursuing or planning to pursue the HGP, DOE considers the project to be terminated. This report provides a bibliography of documents, published papers, and other reference materials that were obtained or used. The report provides citations for approximately 642 documents, published papers, and other reference materials that were gathered to describe the potentially affected environment on the islands of Hawaii, Maui, and Oahu. The listing also does not include all the reference materials developed by support subcontractors and cooperating agencies who participated in the project. This listing does not include correspondence or other types of personal communications. The documents listed in this report can be obtained from original sources or libraries.

  3. GASB 35 Implementation Guide: Questions and Answers for Public Colleges and Universities Using Business Type Activity (BTA) Reporting. A Supplement to GASB's Implementation Guide for Statement 34

    Science.gov (United States)

    National Association of College and University Business Officers (NJ1), 2001

    2001-01-01

    This guide was prepared for public institution business officers as a supplement to the "Guide to Implementation of GASB Statement 54 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, published in April 2000 by the Governmental Accounting Standards Board (GASB) on GASB Statements 34 and 35.…

  4. National Athletic Trainers' Association Position Statement: Anabolic-Androgenic Steroids

    Science.gov (United States)

    Kersey, Robert D.; Elliot, Diane L.; Goldberg, Linn; Kanayama, Gen; Leone, James E.; Pavlovich, Mike; Pope, Harrison G.

    2012-01-01

    This NATA position statement was developed by the NATA Research & Education Foundation. Objective This manuscript summarizes the best available scholarly evidence related to anabolic-androgenic steroids (AAS) as a reference for health care professionals, including athletic trainers, educators, and interested others. Background Health care professionals associated with sports or exercise should understand and be prepared to educate others about AAS. These synthetic, testosterone-based derivatives are widely abused by athletes and nonathletes to gain athletic performance advantages, develop their physiques, and improve their body image. Although AAS can be ergogenic, their abuse may lead to numerous negative health effects. Recommendations Abusers of AAS often rely on questionable information sources. Sports medicine professionals can therefore serve an important role by providing accurate, reliable information. The recommendations provide health care professionals with a current and accurate synopsis of the AAS-related research. PMID:23068595

  5. Employment, Preparation and Management of Paraeducators: Challenges to Appropriate Service for Students with Developmental Disabilities.

    Science.gov (United States)

    Hilton, Alan; Gerlach, Kent

    1997-01-01

    Presents a position statement of the Board of Directors of the Division on Mental Retardation and Developmental Disabilities that reviews the employment, preparation, and management of paraeducators. The statement addresses role definition, employment and management, legal and ethical responsibilities, job descriptions, paraeducator training, and…

  6. Public comments on the draft generic environmental impact statement for management of commercially generated radioactive waste

    International Nuclear Information System (INIS)

    Kreiter, M.R.; Unruh, C.M.; McCallum, R.F.

    1980-01-01

    The US Department of Energy has the responsibility for developing the technology required for managing commercial radioactive wastes in an environmentally acceptable manner. As part of this responsibility, DOE has prepared a draft environmental impact statement on the management of commercially generated radioactive waste. The draft was issued for public comment in April of 1979; five public hearings were held. The draft GEIS is intended to provide environmental input for the selection of an appropriate program strategy for the permanent isolation of commercially generated high-level and transuranic wastes. The scope of such a strategy includes research and development into alternative treatment processes and emplacement media, site investigations into candidate media, and the examination of advanced waste management technologies. The draft statement describes the commercial radioactive wastes that would have to be managed for very long periods of time from an assumed nuclear generation scenario of 10,000 GWe-yr of power over a 65-year period ending in 2040

  7. North Central Transmission Line: Guidelines for the environmental impact statement

    International Nuclear Information System (INIS)

    1992-01-01

    Guidelines that Manitoba Hydro must follow in the preparation of the environmental impact statement on the proposed North Central Transmission Line (TCTL) project are presented. The project consists of a 138 kV transmission line, two 25 kV distribution lines, and related ancillary structures and facilities. The review process must be sensitive to cultural and community needs and must involve those most directly affected, and should be grounded in the impacted northern communities. The review should include a project background, the proposal, a description of the existing natural and socio-economic environment, and must address employment, education and training, impacts on renewable resource harvesting, environmental impacts, social impacts and economic impacts, legal/jurisdictional issues, infrastructure, mitigation and compensation, and environmental monitoring and follow-up. 1 fig., 20 tabs

  8. Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets

    OpenAIRE

    Victor-Octavian MULLER

    2011-01-01

    Within the European Union, parent companies have to prepare and publish both consolidated and individual financial statements. The objective of financial statements with general purpose is to give information regarding the financial position, performance and changes in financial position of the reporting entity, information that is useful to investors and other users in making economic decisions. In order to be useful, financial information needs to be relevant to the decision-making process ...

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

    Science.gov (United States)

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

    2004-01-01

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

  10. ERS statement on protracted bacterial bronchitis in children.

    Science.gov (United States)

    Kantar, Ahmad; Chang, Anne B; Shields, Mike D; Marchant, Julie M; Grimwood, Keith; Grigg, Jonathan; Priftis, Kostas N; Cutrera, Renato; Midulla, Fabio; Brand, Paul L P; Everard, Mark L

    2017-08-01

    This European Respiratory Society statement provides a comprehensive overview on protracted bacterial bronchitis (PBB) in children. A task force of experts, consisting of clinicians from Europe and Australia who manage children with PBB determined the overall scope of this statement through consensus. Systematic reviews addressing key questions were undertaken, diagrams in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement constructed and findings of relevant studies summarised. The final content of this statement was agreed upon by all members.The current knowledge regarding PBB is presented, including the definition, microbiology data, known pathobiology, bronchoalveolar lavage findings and treatment strategies to manage these children. Evidence for the definition of PBB was sought specifically and presented. In addition, the task force identified several major clinical areas in PBB requiring further research, including collecting more prospective data to better identify the disease burden within the community, determining its natural history, a better understanding of the underlying disease mechanisms and how to optimise its treatment, with a particular requirement for randomised controlled trials to be conducted in primary care. Copyright ©ERS 2017.

  11. The concept of the materiality in the financial statement auditing

    OpenAIRE

    Raziūnienė, Daiva; Verbickaitė, Gintarė

    2017-01-01

    The financial auditors are required to provide the assurance for the public whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. The International Federation of Accountants, the International Auditing and Assurance Standards Board formulated general guidelines and principles of audit materiality assessments and provided that in auditing standards (IAA 320 and IAA 450). Financial auditors have independently to...

  12. Systematization of falsification risk factors in financial statements: accounting aspect

    Directory of Open Access Journals (Sweden)

    N.О. Mizyakina

    2016-12-01

    Full Text Available The presence of false information in the financial statements significantly undermines the confidence of investors and creditors of a company. This necessitates finding and identifying risk factors for falsifying financial statements. Risk factors for financial statements falsification are various and there are different approaches to their classification. It is found out that there is the problem on the clear separation of the concept "creative accounting" (which allows to present a company in the best light for investors and creditors within the law and the concept "falsification of financial statements indicators", which undermines confidence and causes million expenditures of investors and creditors. The article determines the main reasons and factors that lead to the falsification of enterprise’s financial statements. The study suggests the approaches to the classification of risk factors for falsifying financial statements, including those, which have a direct or indirect impact on the reporting. The classification of risk factors for falsifying financial statements is necessary to systematize falsification risks of financial statements in order to minimize them and avoid them during the process of formation of financial reporting indicators.

  13. Interassociation Consensus Statement on Cardiovascular Care of College Student-Athletes.

    Science.gov (United States)

    Hainline, Brian; Drezner, Jonathan; Baggish, Aaron; Harmon, Kimberly G; Emery, Michael S; Myerburg, Robert J; Sanchez, Eduardo; Molossi, Silvana; Parsons, John T; Thompson, Paul D

    2016-04-01

    Cardiovascular evaluation and care of college student-athletes is gaining increasing attention from both the public and medical communities. Emerging strategies include screening of the general athlete population, recommendations of permissible levels of participation by athletes with identified cardiovascular conditions, and preparation for responding to unanticipated cardiac events in athletic venues. The primary focus has been sudden cardiac death and the utility of screening with or without advanced cardiac screening. The National Collegiate Athletic Association convened a multidisciplinary task force to address cardiovascular concerns in collegiate student-athletes and to develop consensus for an interassociation statement. This document summarizes the task force deliberations and follow-up discussions, and includes available evidence on cardiovascular risk, pre-participation evaluation, and the recognition of and response to cardiac arrest. Future recommendations for cardiac research initiatives, education, and collaboration are also provided. (J Am Coll Cardiol 2016;doi: 10.1016/j.jacc.2016.03.527.) ©2016 by the American College of Cardiology Foundation.

  14. Reporting of the FY 1999 Military Retirement Health Benefits Liability in the DOD Financial Statements

    National Research Council Canada - National Science Library

    2000-01-01

    ... annual audited financial statements. The FY 1999 DoD Agency-Wide financial statements included the financial statements of a reporting entity entitled "Other Defense Organizations-General Funds...

  15. Annual review and summary financial statement 1992/93

    International Nuclear Information System (INIS)

    1993-01-01

    The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman's statement, the Chief Executive's Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)

  16. Annual review and summary financial statement 1992/93

    Energy Technology Data Exchange (ETDEWEB)

    1993-10-01

    The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman`s statement, the Chief Executive`s Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)

  17. 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. Copyright © 2015 American Academy of Oral and Maxillofacial Radiology and American Association of Endodontists. Published by Elsevier Inc. All rights reserved.

  18. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

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

  20. Nuclear safety policy statement in korea

    International Nuclear Information System (INIS)

    Kim, W.S.; Kim, H.J.; Choi, K.S.; Choi, Y.S.; Park, D.K.

    2006-01-01

    fixed. It includes 5 regulatory principles such as Independence, Openness, Clarity, Efficiency and Reliability. It also stipulates 14 safety policy directions in the areas such as maintaining highest nuclear safety level, consistent development of safety standards. improving regulatory competence, promoting safety culture, etc. The government's declaration of this new statement will show the strong commitment of nuclear safety and for enhancing transparency of safety regulation and also establishing public trust and confidence in nuclear safety. Incorporating safety policy directions suggested in this new statement, measures for safety enhancement in nuclear and radiation related facilities could be effectively implemented. As this safety policy statement embraces major safety policy directions for at least next 10 years, it will be used as a good basis of enhancing nuclear safety by regulator and licensees in the future

  1. FINANCIAL STATEMENTS ANALYSIS AND FIRMS’ VALUATION IN VIETNAM

    OpenAIRE

    Kim, Trang Thu

    2009-01-01

    Valuation is the central focus in fundamental analysis. This dissertation considers the usefulness of financial statements in predicting market values of companies in Vietnam stock market by adopting the valuation model constructed by Chung et al., (2001). The overview of Vietnam stock market; some definitions about financial statements, valuation; description of several basis valuation models and empirical evidence including the description of valuation model developed by Chung et al., (2001...

  2. Planning for quality stewardship: The sitewide environmental impact statement

    International Nuclear Information System (INIS)

    Webb, D.

    1995-01-01

    The U.S Department of Energy is responsible for managing many large tracts of Federal land throughout this country. These sites host the nation's nuclear weapons complex, national laboratories, environmental restoration facilities, and serve other uses. The Department faces unique problems in administering this land. Many have multiple activities taking place at the same time; for example, a site may simultaneously be used for energy research, technology development, waste disposal and wildlife habitat. The sites often use radioactive and other hazardous materials and many are contaminated as a result of past management practices. In 1992 the Department institutes a policy, as stated in its National Environmental Policy Act regulations [10 CFR 1021], to prepare sitewide environmental impact statements for its large, multipurpose sites. For the first time, through the sitewide environmental impact statement process, the Department has an effective tool to plan for quality stewardship of the lands and resources entrusted to its care. The sitewide environmental impact statement is a specialized type of programmatic environmental impact statement which allows the Department to look at the geographically connected actions taking place at a given site. The sitewide statement allows a comprehensive look at the operational baseline for the entire site to determine the total cumulative impact of ongoing operations at the site. The Department can identify areas where a change in management practices would mitigate undesirable impacts; areas not at issue could continue under existing practices. As a result, an environmentally-sound operating envelope can be established. This, in turn, can serve in the future as a threshold to decide if new proposals would result in significant impacts to the site as a whole, to simplify future National Environmental Policy Act reviews

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

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

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

  4. The potential to reduce the risk of manipulation of financial statements using the identification models of creative accounting

    Directory of Open Access Journals (Sweden)

    Zita Drábková

    2013-01-01

    Full Text Available Explanatory power of accounting information is the key question for deciding of users of financial statements. A whole range of economic indicators is available to the users of financial statements to measure the firm productivity. When the accounting statements (and applied methods are manipulated, the economic indicators may reveal clearly different results. The users of financial statements should have the possibility to assess the risk of manipulation of accounting statements in time considering potential risk of accounting fraud. The aim of this paper was based on the synthesis of knowledge from the review of literature, the CFEBT model analysis and Beneish Model proposing a convenient model for identifying risks of manipulation of financial statements. The paper summarizes the outcomes of possibilities and limits of manipulated financial statements and their identification. The testing hypothesis is assessing whether there is a close relation of a loss and an increase in the cash flow in 3–5 years time; whether the sum of the amounts for 3–5 year’s time would reveal the same results respectively. The hypothesis was verified on the accounting statements of the accounting entities of prepared case studies respecting the true and fair view of accounting based on Czech accounting standards.

  5. 76 FR 70483 - Environmental Impact Statement and General Management Plan, Paterson Great Falls National...

    Science.gov (United States)

    2011-11-14

    ... planning process and will remain actively involved throughout the development of the plan. Prepared by... the long-term management of Paterson Great Falls NHP early in the process through public meetings and... Impact Statement and General Management Plan, Paterson Great Falls National Historical Park, NJ AGENCY...

  6. 78 FR 59712 - Notice of Availability of the Draft Environmental Impact Statement for the 3 Bars Ecosystem and...

    Science.gov (United States)

    2013-09-27

    ... Ecosystem and Landscape Restoration Project in Eureka County, NV AGENCY: Bureau of Land Management, Interior..., has prepared a Draft Environmental Impact Statement (EIS) for the 3 Bars Ecosystem and Landscape...

  7. Final environmental statement related to the operation of St. Lucie Plant, Unit No. 2. Docket No. 50-389, Florida Power and Light Company, Orlando Utilities Commission of the City of Orlando, Florida

    International Nuclear Information System (INIS)

    1982-04-01

    This final environmental statement was prepared by the US Nuclear Regulatory Commission (NRC), Office of Nuclear Reactor Regulation (the staff) in accordance with the Commission's Regulations, set forth in 10 CFR Part 51, which implement the requirements of the National Environmental Policy Act of 1969 (NEPA). Sections related to the aquatic environment were prepared in cooperation with the US Environmental Protection Agency, Region IV. This statement reviews the impact of operation of the St. Lucie Plant, Unit 2. Assessments that are found in this statement supplement those described in the Final Environmental Statement (FES-CP) that was issued in May 1974 in support of issuance of a construction permit for the unit

  8. Telephone Flat Geothermal Development Project Environmental Impact Statement Environmental Impact Report. Final

    Energy Technology Data Exchange (ETDEWEB)

    None

    1999-02-01

    This Final Environmental Impact Statement and Environmental Impact Report (Final EIS/EIR) has been prepared to meet the requirements of the National Environmental Policy Act (NEPA) and the California Environmental Quality Act (CEQA). The Proposed Action includes the construction, operation, and decommissioning of a 48 megawatt (gross) geothermal power plant with ancillary facilities (10-12 production well pads and 3-5 injection well pads, production and injection pipelines), access roads, and a 230-kilovolt (kV) transmission line in the Modoc National Forest in Siskiyou County, California. Alternative locations for the power plant site within a reasonable distance of the middle of the wellfield were determined to be technically feasible. Three power plant site alternatives are evaluated in the Final EIS/EIR.

  9. Have personal statements become impersonal? An evaluation of personal statements in anesthesiology residency applications.

    Science.gov (United States)

    Max, Bryan A; Gelfand, Brian; Brooks, Meredith R; Beckerly, Rena; Segal, Scott

    2010-08-01

    To evaluate personal statements submitted to a major academic anesthesiology program to determine the prevalence of common features and overall subjective quality, and to survey anesthesiology program directors as to how they utilized these statements during the resident selection process. Structured analysis of de-identified personal statements and Internet-based survey of program directors. Large academic anesthesiology training program. 670 applicant personal statements and academic anesthesiology program directors. Prevalence of 13 specific essay features and 8 quality ratings were calculated for the essays and correlated with other aspects of the residency application, as abstracted from the Electronic Residency Application Service (ERAS) files. A 6-question survey regarding use of personal statements was collected from program directors. 70 of 131 program directors queried responded to our survey. Interest in physiology and pharmacology, enjoyment of a hands-on specialty, and desire to comfort anxious patients were each mentioned in more than half of the essays. Candidates invited for an interview had essays that received higher quality ratings than essays of those not invited (P = 0.02 to P essay. Only 41% found the personal statement to be very or somewhat important in selecting candidates for interview invitations. However, over 90% stated that they used the statements during actual interviews with invited applicants. The data showed a high prevalence of common features found within personal statements and a general ambivalence amongst those program directors for whom the statements were intended. Copyright 2010 Elsevier Inc. All rights reserved.

  10. NIH consensus development statement on management of hepatitis B.

    Science.gov (United States)

    Belongia, E A; Costa, J; Gareen, I F; Grem, J L; Inadomi, J M; Kern, E R; McHugh, J A; Petersen, G M; Rein, M F; Sorrell, M F; Strader, D B; Trotter, H T

    To provide health care providers, patients, and the general public with a responsible assessment of currently available data on the management of hepatitis B. A non-DHHS, nonadvocate 12-member panel representing the fields of hepatology and liver transplantation, gastroenterology, public health and epidemiology, infectious diseases, pathology, oncology, family practice, internal medicine, and a public representative. In addition, 22 experts from pertinent fields presented data to the panel and conference audience. Presentations by experts and a systematic review of the literature prepared by the Minnesota Evidence-based Practice Center, through the Agency for Healthcare Research and Quality. Scientific evidence was given precedence over anecdotal experience. The panel drafted its statement based on scientific evidence presented in open forum and on published scientific literature. The draft statement was presented on the final day of the conference and circulated to the audience for comment. The panel released a revised statement later that day at http://consensus.nih.gov. This statement is an independent report of the panel and is not a policy statement of the NIH or the Federal Government. The most important predictors of cirrhosis or hepatocellular carcinoma in persons who have chronic HBV are persistently elevated HBV DNA and ALT levels in blood. Other risk factors include HBV genotype C infection, male sex, older age, family history of hepatocellular carcinoma, and co-infection with HCV or HIV. The major goals of anti-HBV therapy are to prevent the development of progressive disease, specifically cirrhosis and liver failure, as well as hepatocellular carcinoma development and subsequent death. To date, no RCTs of anti-HBV therapies have demonstrated a beneficial impact on overall mortality, liver-specific mortality, or development of hepatocellular carcinoma. Most published reports of hepatitis therapy use changes in short-term virologic, biochemical, and

  11. The 1st Baltic Osseointegration Academy and Lithuanian University of Health Sciences Consensus Conference 2016. Summary and Consensus Statements: Group II - Peri-Implantitis Diagnostics and Decision Tree

    Directory of Open Access Journals (Sweden)

    Tolga Fikret Tözüm

    2016-09-01

    Full Text Available Introduction: The task of Group 2 was to review and update the existing data concerning clinical and genetic methods of diagnostics of peri-implantitis. Special interest was paid to the peri-implant crevicular fluid (PICF overview including analysis of enzymes and biomarkers and microbial profiles from implants. Material and Methods: The main areas of interest were as follows: effect of smoking and history of periodontitis, prosthetic treatment mistakes, excess cement, overloading, general diseases influence on peri-implantitis development. The systematic review and/or meta-analysis were registered in PROSPERO, an international prospective register of systematic reviews: http://www.crd.york.ac.uk/PROSPERO/. The literature in the corresponding areas of interest was searched and reported using the PRISMA (Preferred Reporting Item for Systematic Review and Meta-Analysis Statement: http://www.prisma-statement.org/. The method of preparation of systematic reviews of the literature based on comprehensive search strategies was discussed and standardized. The summary of the materials and methods employed by the authors in preparing the systematic review and/or meta-analysis is presented in Preface chapter. Results: The results and conclusions of the review process are presented in the respective papers. The group′s general commentaries, consensus statements, clinical recommendations and implications for research are presented in this article.

  12. United States Department of Energy Office of Nuclear Energy, Isotope Production and Distribution Program financial statements, September 30, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-01

    The charter of the Department of Energy (DOE) Isotope Production and Distribution Program (Isotope Program) covers the production and sale of radioactive and stable isotopes, associated byproducts, surplus materials such as lithium, and related isotope services. Service provided include, but are not limited to, irradiation services, target preparation and processing, source encapsulation and other special preparations, analyses, chemical separations, and leasing of stable isotopes for research purposes. Isotope Program products and services are sold worldwide for use in a wide variety of research, development, biomedical, and industrial applications. This report presents the results of the independent certified public accountants` audit of the Isotope Production and Distribution Program`s (Isotope) financial statements as of September 30, 1996.

  13. Online, Batch and CICS Social Security Statement

    Data.gov (United States)

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

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

    Directory of Open Access Journals (Sweden)

    Justyna Fijalkowska

    2008-04-01

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

  15. 76 FR 51957 - Notice of Intent To Prepare an Environmental Impact Statement for the Medical Facilities...

    Science.gov (United States)

    2011-08-19

    ... Statement for the Medical Facilities Development and University Expansion at Naval Support Activity Bethesda...: Notice. SUMMARY: Pursuant to section (102)(2)(c) of the National Environmental Policy Act (NEPA) of 1969, the regulations implemented by the Council on Environmental Quality (40 Code of Federal Regulations...

  16. 75 FR 58370 - Notice of Intent To Prepare a Legislative Environmental Impact Statement for the Proposed...

    Science.gov (United States)

    2010-09-24

    ... Environmental Impact Statement for the Proposed Extension of the Chocolate Mountain Aerial Gunnery Range Land... Riverside counties, California, for continued military use of the Chocolate Mountain Aerial Gunnery Range... addressing legislative alternatives and the effects of continued withdrawal. The CMAGR Draft L-EIS will...

  17. The Twenty Statement Test in Teacher Development

    Directory of Open Access Journals (Sweden)

    Ahmet Aypay

    2011-10-01

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

  18. The Twenty Statement Test in Teacher Development

    Directory of Open Access Journals (Sweden)

    Ahmet Aypay

    2011-04-01

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

  19. Interdisciplinary environmental impact statement examinations with parallel licensing procedures

    International Nuclear Information System (INIS)

    Gassner, E.

    1990-01-01

    The article investigates the question how the interdisciplinary, collective, integrative environmental impact statement can predominate the decisions in individual licensing procedures. It illustrates the requirements of the Act on Environmental Impact Statements. According to this Act, measures are to be found which deal with the overall complex, i.e. the entire system. In the article, the monitoring project organization's primary responsibility is emphasized: Analysis and prognosis of a project's environmental impacts are transferred to this organization for decision-preparation. Subsequent corrections or supplementations during the official approval procedure, or incorporation of the public through the authorities, do not change the matter. An all-comprehensive assessment must be based on all-comprehensive standards. From the point of view of immissions this is minimization of adverse effects on the nature cycle and landscape matters; from the point of view of emissions it is the duty of environment-compatible waste management within the sense of waste management legislation having to serve public welfare. (orig.) [de

  20. 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…

  1. EDF Energies Nouvelles. Consolidated financial statements at 31 December 2008 Prepared in accordance with IFRSs

    International Nuclear Information System (INIS)

    2009-01-01

    EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's registration document for the year 2008. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, employees, shareholders, etc. The document includes the group's consolidated financial statements at 31 December 2008

  2. EDF Energies Nouvelles. Consolidated financial statements at 31 December 2007 Prepared in accordance with IFRSs

    International Nuclear Information System (INIS)

    2008-01-01

    EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's registration document for the year 2007. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, employees, shareholders, etc. The document includes the group's consolidated financial statements at 31 December 2007

  3. EDF Energies Nouvelles. Consolidated financial statements at 31 December 2006 Prepared in accordance with IFRSs

    International Nuclear Information System (INIS)

    2007-01-01

    EDF Energies Nouvelles is a world leader in renewable energy electricity. The company develops, builds and operates clean energy power plants both for its own account and for third parties. Historically, EDF Energies Nouvelles primarily developed its business in two geographical areas, Europe and North America (U.S., Canada and Mexico). EDF Energies Nouvelles is a subsidiary of EDF, helping the Group to achieve its renewable energy goals. The EDF Group generates low-carbon electricity around the world and actively participates in the energy transition. EDF Energies Nouvelles prioritizes development of wind and photovoltaic solar capacity. As an integrated operator with global reach, EDF Energies Nouvelles covers the entire renewable energy chain, from development to operation and maintenance, and manages all project phases in-house. This document is EDF Energies Nouvelles's registration document for the year 2006. It contains information about Group profile, governance, business, investments, property, plant and equipment, management, financial position, employees, shareholders, etc. The document includes the group's Consolidated financial statements at 31 December 2006

  4. 78 FR 26102 - Notice of Termination of Environmental Impact Statement for the Friedman Memorial Replacement...

    Science.gov (United States)

    2013-05-03

    ... Environmental Impact Statement for the Friedman Memorial Replacement Airport, Hailey, ID AGENCY: Federal...) for the Friedman Memorial Replacement Airport. FOR FURTHER INFORMATION CONTACT: Dave Stelling, by mail... Notice of Intent in the Federal Register [72 FR 61945] to prepare an EIS for a replacement airport for...

  5. 75 FR 7515 - Notice of Availability of the Draft Environmental Impact Statement/Staff Assessment for the...

    Science.gov (United States)

    2010-02-19

    ... Stirling Energy Systems Solar Two Project and Possible California Desert Conservation Area Plan Amendment... Commission (CEC) have prepared a Draft Environmental Impact Statement (EIS), Draft California Desert... impacts of the proposed Solar Two Project on air quality, biological resources, cultural resources, water...

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-29

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

  7. Louisiana State University System General Purpose Financial Statements and Independent Auditor's Reports as of and for the Year Ended June 30, 1998, with Supplemental Information Schedules.

    Science.gov (United States)

    Louisiana State Legislative Auditor, Baton Rouge.

    This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

  8. Influence of Rules for Computing Corporate Income Tax on the Accuracy of Financial Statements of Lithuanian Companies

    Directory of Open Access Journals (Sweden)

    Cernius Gintaras

    2016-03-01

    Full Text Available Companies in Lithuania have to follow Business Accounting Standards (BAS when preparing their financial statements. Recording financial transactions according to BAS ensures that the information a company shares with potential lenders and investors gives a true and fair view of its business situation. However, the tax law prescribes its own set of accounting rules, which can result in a difference between what a business shows in financial statements and what it reports on its tax returns. This paper examines whether Lithuanian companies predominantly use tax accounting principles that migrate into their financial statements to create an inaccurate picture of business performance. The method of experts’ evaluation was chosen for that purpose. The results indicate that Lithuanian companies tend to heavily rely on accounting principles prescribed in corporate income tax law thus distorting information contained in financial statements. The paper contributes to the scarce literature on this issue of high relevance to both academics and practitioners.

  9. 77 FR 47827 - Intent To Prepare an Environmental Impact Statement for the Kissimmee Basin Modified Water...

    Science.gov (United States)

    2012-08-10

    ... Statement for the Modification of the Kissimmee Basin Structure Operating Criteria published in the Federal Register on August 3, 2005 (70 FR 44584). b. The authorities to conduct this comprehensive analysis were.... Historically, lake levels within the Kissimmee Chain of Lakes (KCOL) fluctuated within a range of two to ten...

  10. High level waste repository site suitability criteria. Environmental impact statement methodology

    International Nuclear Information System (INIS)

    1977-06-01

    The approach (methodology) which has been developed for the preparation of the environmental impact statement (EIS) is described. A suggested outline is presented for the High Level Waste Repository Site Suitability Criteria EIS together with a detailed description of the approach to be used in preparing the EIS. In addition, a methodology is presented by which the necessary cost/benefit/risk comparisons of alternative sets of site suitability criteria can be made. The TERA environmental research data bank, a computerized data bank which contained information on current and historical licensing activities for power plants was modified to include information on generic or programmatic EIS related issues. The content of the modified data bank was utilized to develop the EIS outline presented in this report. The report recommends that a modified matrix evaluation approach be used to make the cost/benefit/risk comparisons. The suggested matrix is designed to facilitate between criteria comparative analyses of economic, environmental, sociological and radiological risk factors. The quantitative compositing of dollar cost and benefits, environmental and sociological impacts, and radiological risks is to be performed using a semi-analytical, semi-visual procedure based on the concept of ''decision surfaces.''

  11. 78 FR 50118 - Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of...

    Science.gov (United States)

    2013-08-16

    ... NUCLEAR REGULATORY COMMISSION [NRC-2013-0081] Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of Principles and Policy for the Agreement State Program AGENCY: Nuclear Regulatory Commission. ACTION: Policy statements; extension of comment period. SUMMARY: The U.S. Nuclear...

  12. Supplement to the Surplus Plutonium Disposition Draft Environmental Impact Statement

    Energy Technology Data Exchange (ETDEWEB)

    N/A

    1999-05-14

    On May 22, 1997, DOE published a Notice of Intent in the Federal Register (62 Federal Register 28009) announcing its decision to prepare an environmental impact statement (EIS) that would tier from the analysis and decisions reached in connection with the ''Storage and Disposition of Weapons-Usable Fissile Materials Final Programmatic EIS (Storage and Disposition PEIS)''. ''The Surplus Plutonium Disposition Draft Environmental Impact Statement'' (SPD Draft EIS) (DOWEIS-0283-D) was prepared in accordance with NEPA and issued in July 1998. It identified the potential environmental impacts of reasonable alternatives for the proposed siting, construction, and operation of three facilities for plutonium disposition. These three facilities would accomplish pit disassembly and conversion, immobilization, and MOX fuel fabrication. For the alternatives that included MOX fuel fabrication, the draft also described the potential environmental impacts of using from three to eight commercial nuclear reactors to irradiate MOX fuel. The potential impacts were based on a generic reactor analysis that used actual reactor data and a range of potential site conditions. In May 1998, DCE initiated a procurement process to obtain MOX fuel fabrication and reactor irradiation services. The request for proposals defined limited activities that may be performed prior to issuance of the SPD EIS Record of Decision (ROD) including non-site-specific work associated with the development of the initial design for the MOX fuel fabrication facility, and plans (paper studies) for outreach, long lead-time procurements, regulatory management, facility quality assurance, safeguards, security, fuel qualification, and deactivation. No construction on the proposed MOX facility would begin before an SPD EIS ROD is issued. In March 1999, DOE awarded a contract to Duke Engineering & Services; COGEMA, Inc.; and Stone & Webster (known as DCS) to provide the requested

  13. Supplement to the Surplus Plutonium Disposition Draft Environmental Impact Statement

    International Nuclear Information System (INIS)

    1999-01-01

    On May 22, 1997, DOE published a Notice of Intent in the Federal Register (62 Federal Register 28009) announcing its decision to prepare an environmental impact statement (EIS) that would tier from the analysis and decisions reached in connection with the ''Storage and Disposition of Weapons-Usable Fissile Materials Final Programmatic EIS (Storage and Disposition PEIS)''. ''The Surplus Plutonium Disposition Draft Environmental Impact Statement'' (SPD Draft EIS) (DOWEIS-0283-D) was prepared in accordance with NEPA and issued in July 1998. It identified the potential environmental impacts of reasonable alternatives for the proposed siting, construction, and operation of three facilities for plutonium disposition. These three facilities would accomplish pit disassembly and conversion, immobilization, and MOX fuel fabrication. For the alternatives that included MOX fuel fabrication, the draft also described the potential environmental impacts of using from three to eight commercial nuclear reactors to irradiate MOX fuel. The potential impacts were based on a generic reactor analysis that used actual reactor data and a range of potential site conditions. In May 1998, DCE initiated a procurement process to obtain MOX fuel fabrication and reactor irradiation services. The request for proposals defined limited activities that may be performed prior to issuance of the SPD EIS Record of Decision (ROD) including non-site-specific work associated with the development of the initial design for the MOX fuel fabrication facility, and plans (paper studies) for outreach, long lead-time procurements, regulatory management, facility quality assurance, safeguards, security, fuel qualification, and deactivation. No construction on the proposed MOX facility would begin before an SPD EIS ROD is issued. In March 1999, DOE awarded a contract to Duke Engineering and Services; COGEMA, Inc.; and Stone and Webster (known as DCS) to provide the requested services. The procurement process

  14. 78 FR 49735 - Intent To Prepare a Draft Environmental Impact Statement for Dam Safety Study, Lake Lewisville...

    Science.gov (United States)

    2013-08-15

    ... determine appropriate permanent methods for correcting potential problems, interim risk reduction measures... Environmental Impact Statement for Dam Safety Study, Lake Lewisville Dam, Elm Fork Trinity River, Denton County... primary purposes of the project are flood risk management, [[Page 49736

  15. 75 FR 54377 - Cattle Point Road Relocation; Draft Environmental Impact Statement; San Juan Island National...

    Science.gov (United States)

    2010-09-07

    ... website and via local and regional media. During the review period, several options are available for... Resources, have prepared a draft environmental impact statement (DEIS) for alternatives designed to respond...; additionally, a press release was issued and a notice posted on the Park website announcing availability of the...

  16. 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…

  17. Environmental impact statements: Nuclear-industry waste-disposal and isotope-separation projects. (Latest citations from the NTIS data base). Published Search

    Energy Technology Data Exchange (ETDEWEB)

    1992-04-01

    The bibliography contains citations concerning draft and final impact statements relating to environmental radiation hazards. Prepared by the Department of Energy (DOE), Nuclear Regulatory Commission, Oak Ridge National Laboratory, and others, these reports examine environmental data affecting DOE decisions on proposed construction and decommissioning of nuclear power plants, radioactive waste disposal facilities and sites, and isotope separation projects. The effects of Federal guidelines and atomic facility location on community awareness is briefly mentioned. (Contains a minimum of 120 citations and includes a subject term index and title list.)

  18. 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…

  19. 75 FR 32962 - Notice of Intent To Prepare a Resource Management Plan for the Carlsbad Field Office, New Mexico...

    Science.gov (United States)

    2010-06-10

    ... To Prepare a Resource Management Plan for the Carlsbad Field Office, New Mexico and Associated Environmental Impact Statement AGENCY: Bureau of Land Management, Interior. ACTION: Notice of Intent. SUMMARY... associated Environmental Impact Statement (EIS) for the Carlsbad Field Office and by this notice is...

  20. 47 CFR 5.63 - Supplementary statements required.

    Science.gov (United States)

    2010-10-01

    ... unavailable. (e) Except where the satellite system has already been authorized by the FCC, applicants for an... include an analysis of the potential risk of collision and a description of what measures the space... must include a statement as to the identities of those parties and the measures that will be taken to...

  1. 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.

  2. The ORION statement: guidelines for transparent reporting of outbreak reports and intervention studies of nosocomial infection.

    Science.gov (United States)

    Stone, Sheldon P; Cooper, Ben S; Kibbler, Chris C; Cookson, Barry D; Roberts, Jenny A; Medley, Graham F; Duckworth, Georgia; Lai, Rosalind; Ebrahim, Shah; Brown, Erwin M; Wiffen, Phil J; Davey, Peter G

    2007-04-01

    The quality of research in hospital epidemiology (infection control) must be improved to be robust enough to influence policy and practice. In order to raise the standards of research and publication, a CONSORT equivalent for these largely quasi-experimental studies has been prepared by the authors of two relevant systematic reviews, following consultation with learned societies, editors of journals, and researchers. The ORION (Outbreak Reports and Intervention Studies Of Nosocomial infection) statement consists of a 22 item checklist, and a summary table. The emphasis is on transparency to improve the quality of reporting and on the use of appropriate statistical techniques. The statement has been endorsed by a number of professional special interest groups and societies. Like CONSORT, ORION should be considered a "work in progress", which requires ongoing dialogue for successful promotion and dissemination. The statement is therefore offered for further public discussion. Journals and research councils are strongly recommended to incorporate it into their submission and reviewing processes. Feedback to the authors is encouraged and the statement will be revised in 2 years.

  3. EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2015

    International Nuclear Information System (INIS)

    2016-01-01

    EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2015. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Company statement of changes in equity; 13 - Notes to the Company financial statements

  4. Intellectual Disability Policy as Developed, Expressed, and Evaluated in AAIDD/The Arc Joint Statements: The Role of Organization Position Statements.

    Science.gov (United States)

    Luckasson, Ruth; Ford, Marty E; McMillan, Elise D; Misilo, Frederick M; Nygren, Margaret A

    2017-07-01

    The American Association on Intellectual and Developmental Disabilities (AAIDD) and The Arc of the United States (The Arc) have a long history of joined efforts to develop, express, and evaluate disability policies. These efforts have resulted in a series of formal statements on critical issues such as education, healthcare, human rights, and criminal justice. Their joint efforts further important policy goals including providing clear strong communication about important policy values and directions, promulgating key principles of high quality supports and services, affirming best professional practices, and emphasizing personal outcomes. In addition, the joint efforts (a) affirm important aspects of organization identity; (b) enhance the organizations' abilities to assure the input of a wide variety of perspectives; (c) engage members' expanded ranges of experiences and talents; (d) multiply staff and leadership resources; (e) increase communication strength and avenues; and (f) establish processes for timely review and revision of policies as critical disability issues arise or change, and new opportunities for policy integration and advancement occur. This article describes the processes used to develop, express, and evaluate the position statements; summarizes the policy content of several joint statements; and discusses the role of these organization position statements.

  5. Surplus plutonium disposition draft environmental impact statement. Volume 1, Part A

    International Nuclear Information System (INIS)

    1998-07-01

    On May 22, 1997, DOE published a Notice of Intent (NOI) in the Federal Register (62 Federal Register 28009) announcing its decision to prepare an environmental impact statement (EIS) that would tier from the analysis and decisions reached in connection with the Storage and Disposition of Weapons-Usable Fissile Materials Final Programmatic EIS (Storage and Disposition PEIS). DOE's disposition strategy allows for both the immobilization of surplus plutonium and its use as mixed oxide (MOX) fuel in existing domestic, commercial reactors. The disposition of surplus plutonium would also involve disposal of the immobilized plutonium and MOX fuel (as spent nuclear fuel) in a geologic repository. The Surplus Plutonium Disposition Environmental Impact Statement analyzes alternatives that would use the immobilization approach (for some of the surplus plutonium) and the MOX fuel approach (for some of the surplus plutonium); alternatives that would immobilize all of the surplus plutonium; and the No Action Alternative. The alternatives include three disposition facilities that would be designed so that they could collectively accomplish disposition of up to 50 metric tons (55 tons) of surplus plutonium over their operating lives: (1) the pit disassembly and conversion facility would disassemble pits (a weapons component) and convert the recovered plutonium, as well as plutonium metal from other sources, into plutonium dioxide suitable for disposition; (2) the immobilization facility would include a collocated capability for converting nonpit plutonium materials into plutonium dioxide suitable for immobilization and would be located at either Hanford or SRS. DOE has identified SRS as the preferred site for an immobilization facility; (3) the MOX fuel fabrication facility would fabricate plutonium dioxide into MOX fuel. This volume includes background information; purpose of and need for the proposed action; alternatives for disposition of surplus weapons useable plutonium; and

  6. Creating a Residency Application Personal Statement Writers Workshop: Fostering Narrative, Teamwork, and Insight at a Time of Stress.

    Science.gov (United States)

    Campbell, Bruce H; Havas, Nancy; Derse, Arthur R; Holloway, Richard L

    2016-03-01

    Every graduating medical student must write a personal statement for the Electronic Residency Application Service (ERAS), yet there are no widely available resources designed to aid the writing process, causing stress among applicants. The authors offered every Medical College of Wisconsin senior student in the Classes of 2014 and 2015 a voluntary self-contained two-hour Residency Application Personal Statement Writers Workshop. The session included the selection of writing prompts, speedwriting, and a peer-edit critique. Data were gathered before and after each workshop and at the time of ERAS submission. One hundred nine students elected to participate. Of the 96 participants completing a preworkshop questionnaire, only 28 (29%) were comfortable with creative and reflective writing. Fifty-four students completed a follow-up survey after submitting their ERAS application. Fifty-one (94%) found the session effective in getting their personal statement started, and 65 (70%) were surprised by the quality of their writing. Almost all could trace some of their final statement to the workshop. Forty-six (85%) found working with other students helpful, and 49 (91%) would recommend the session to future students; 47 (87%) agreed that the workshop was "fun." The full workshop will be repeated yearly. Workshops will also be offered to residents preparing fellowship applications. A shorter version (without the peer-edit critique) was used successfully with the entire Class of 2016 to help them reflect on their initial clinical encounters. The authors will seek further opportunities to enhance reflection for students, residents, and faculty with these techniques.

  7. The PRISMA extension statement for reporting of systematic reviews incorporating network meta-analyses of health care interventions

    DEFF Research Database (Denmark)

    Hutton, Brian; Salanti, Georgia; Caldwell, Deborah M

    2015-01-01

    The PRISMA statement is a reporting guideline designed to improve the completeness of reporting of systematic reviews and meta-analyses. Authors have used this guideline worldwide to prepare their reviews for publication. In the past, these reports typically compared 2 treatment alternatives. Wit...

  8. Development of physiotherapy inherent requirement statements - an Australian experience.

    Science.gov (United States)

    Bialocerkowski, Andrea; Johnson, Amanda; Allan, Trevor; Phillips, Kirrilee

    2013-04-16

    The United Nations Convention on the Rights of People with Disabilities promotes equal rights of people with a disability in all aspects of their life including their education. In Australia, Disability Discrimination legislation underpins this Convention. It mandates that higher education providers must demonstrate that no discrimination has occurred and all reasonable accommodations have been considered and implemented, to facilitate access and inclusion for a student with a disability. The first step to meeting legislative requirements is to provide students with information on the inherent requirements of a course. This paper describes the steps which were taken to develop inherent requirement statements for a 4-year entry-level physiotherapy program at one Australian university. Inherent requirement statements were developed using an existing framework, which was endorsed and mandated by the University. Items which described inherencies were extracted from Australian physiotherapy professional standards and statutory regulatory requirements, and units contained in the physiotherapy program. Data were integrated into the 8 prescribed domains: ethical behaviour, behavioural stability, legal, communication, cognition, sensory abilities, strength and mobility, and sustainable performance. Statements for each domain were developed using a 5-level framework (introductory statement, description of the inherent requirement, justification for inherency, characteristics of reasonable adjustments and exemplars) and reviewed by a University Review Panel. Refinement of statements continued until no further changes were required. Fifteen physiotherapy inherent requirement statements were developed. The eight domains identified in the existing framework, developed for Nursing, were relevant to the study of physiotherapy. The inherent requirement statements developed in this study provide a transparent, defensible position on the current requirements of physiotherapy study at

  9. 78 FR 76852 - Notice of Intent To Prepare a Supplement to the Tri-County Draft Resource Management Plan and...

    Science.gov (United States)

    2013-12-19

    ... Intent To Prepare a Supplement to the Tri-County Draft Resource Management Plan and Environmental Impact Statement, New Mexico AGENCY: Bureau of Land Management, Interior. ACTION: Notice of intent. SUMMARY: In... Management Plan (RMP) and Draft Environmental Impact Statement (EIS), and by this notice is announcing the...

  10. 76 FR 77502 - Intent To Prepare a Draft Environmental Impact Statement Regarding the Wolfpen Knob Development...

    Science.gov (United States)

    2011-12-13

    ... water impoundment would provide water for the operation of the preparation plant and dust control at the... appropriate. 4. The public scoping meeting will be held at the Clay-Battelle High School located at Route 7... Protection Agency (Region III). All other agencies (including Federal, state and local agencies, as well as...

  11. 75 FR 1656 - Draft Safety Culture Policy Statement: Request for Public Comments; Extension of Comment Period

    Science.gov (United States)

    2010-01-12

    ... culture policy statement, including: (1) development of a common safety culture definition; and (2... NUCLEAR REGULATORY COMMISSION [NRC-2009-0485] Draft Safety Culture Policy Statement: Request for...: Issuance of draft safety culture policy statement and notice of opportunity for public comment; Extension...

  12. 76 FR 31359 - Notice of Intent To Prepare an Environmental Impact Statement on a General Management Plan...

    Science.gov (United States)

    2011-05-31

    ... management activities, visitor activities, and developments that would be appropriate in the park in the future. In addition, the plan will generally address visitor-use related issues and provide management... Environmental Impact Statement on a General Management Plan Amendment/Wilderness Study for Lake Clark National...

  13. 75 FR 4413 - Notice of Intent to Prepare an Environmental Impact Statement for a General Management Plan...

    Science.gov (United States)

    2010-01-27

    ... also will outline the kinds of resource management activities, visitor activities, and developments... visitor-use related issues and provide management direction for the six designated wild rivers within the... Impact Statement for a General Management Plan Amendment/Wilderness Study, for Gates of the Arctic...

  14. Final programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project. Volume 1

    Energy Technology Data Exchange (ETDEWEB)

    None

    1996-04-01

    The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes the potential impacts of four alternatives for conducting the Ground Water Project. One of these alternatives is the proposed action. These alternatives do not address site-specific ground water compliance strategies because the PEIS is a planning document only. It assesses the potential programmatic impacts of conducting the Ground Water Project, provides a method for determining the site-specific ground water compliance strategies, and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own set of potential impacts, could be used to implement all the alternatives except the no action alternative. In a traditional environmental impact statement, an impacts analysis leads directly to the defined alternatives. The impacts analysis for implementing alternatives in this PEIS first involves evaluating a ground water compliance strategy or strategies, the use of which will result in site-specific impacts. This PEIS impacts analysis assesses only the potential impacts of the various ground water compliance strategies, then relates them to the alternatives to provide a comparison of impacts.

  15. Final programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project. Volume 1

    International Nuclear Information System (INIS)

    1996-04-01

    The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes the potential impacts of four alternatives for conducting the Ground Water Project. One of these alternatives is the proposed action. These alternatives do not address site-specific ground water compliance strategies because the PEIS is a planning document only. It assesses the potential programmatic impacts of conducting the Ground Water Project, provides a method for determining the site-specific ground water compliance strategies, and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own set of potential impacts, could be used to implement all the alternatives except the no action alternative. In a traditional environmental impact statement, an impacts analysis leads directly to the defined alternatives. The impacts analysis for implementing alternatives in this PEIS first involves evaluating a ground water compliance strategy or strategies, the use of which will result in site-specific impacts. This PEIS impacts analysis assesses only the potential impacts of the various ground water compliance strategies, then relates them to the alternatives to provide a comparison of impacts

  16. EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2013

    International Nuclear Information System (INIS)

    2014-01-01

    EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2013. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Notes to the Company financial statements

  17. EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2014

    International Nuclear Information System (INIS)

    2015-01-01

    EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2014. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Notes to the Company financial statements

  18. Implementation plan for the new production reactor capacity environmental impact statement

    International Nuclear Information System (INIS)

    1989-12-01

    The US Department of Energy (DOE) proposed to site, construct, and operate new production reactor (NPR) capacity intended primarily to produce tritium and secondarily to produce plutonium for the US nuclear weapons program. DOE studies show that this new capacity is needed to ensure reliable maintenance of the nation's nuclear weapons stockpile. It also is essential that these necessary nuclear materials be produced in a safe and environmentally sound manner. The DOE has determined that this proposed action constitutes a major federal action that may significantly affect the quality of the human environment; therefore, the DOE will prepare an environmental impact statement (EIS) to assess the potential impacts of the proposed action and reasonable alternatives on the human and natural environment. The EIS will be prepared in accordance with the National Environmental Policy Act of 1969, as implemented in regulations promulgated by the Council on Environmental Quality (CEQ). This EIS implementation plan (IP) includes a description of the proposed action, descriptions of alternatives, a summary of EIS assumptions, a list of environmental issues to be considered in the EIS (including those identified during public scoping activities), a list of proposed agency consultations, a schedule for EIS preparation and related activities, and an annotated outline for the EIS. It is the Department's intent that the EIS on the NPR capacity will serve as the programmatic National Environmental Policy Act (NEPA) review of modernization of DOE defense nuclear materials production of tritium and plutonium. The Department is currently developing a NEPA compliance strategy for modernization of the remainder of the nuclear weapons production complex, which will reference the EIS on NPR capacity. 7 refs., 8 tabs

  19. Internal Controls and Compliance with Laws and Regulations for the FY 1997 Financial Statements of Other Defense Organizations

    National Research Council Canada - National Science Library

    1998-01-01

    ... consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations...

  20. 75 FR 20810 - Proposed Information Collection; Comment Request; Statement of Financial Interests, Regional...

    Science.gov (United States)

    2010-04-21

    ... Collection; Comment Request; Statement of Financial Interests, Regional Fishery Management Councils AGENCY... must provide an update of their statements at any time any such financial interest is acquired, or... financial interest in any Council fishery. These interests include harvesting, processing, lobbying...

  1. EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2016

    International Nuclear Information System (INIS)

    2017-01-01

    EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2016. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report to the Members of EDF Energy Holdings Limited; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Company statement of changes in equity; 13 - Notes to the Company financial statements

  2. 21 CFR 99.103 - Mandatory statements and information.

    Science.gov (United States)

    2010-04-01

    ... determining whether a statement is “prominently displayed” may include, but are not limited to, type size, font, layout, contrast, graphic design, headlines, spacing, and any other technique to achieve emphasis...

  3. 7 CFR 205.505 - Statement of agreement.

    Science.gov (United States)

    2010-01-01

    ..., Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE (CONTINUED) ORGANIC FOODS PRODUCTION ACT PROVISIONS NATIONAL ORGANIC PROGRAM Accreditation of Certifying Agents § 205.505 Statement of agreement. (a... regulations in this part, including: (1) Accept the certification decisions made by another certifying agent...

  4. 49 CFR 520.23 - Preparation of draft environmental impact statements.

    Science.gov (United States)

    2010-10-01

    ... social, economic, and environmental consequences. (b) Form and content requirements. Attachment 1 of this... environmental issues involved and take responsibility for the scope and content of draft and final environmental... 49 Transportation 6 2010-10-01 2010-10-01 false Preparation of draft environmental impact...

  5. Waste Isolation Pilot Plant disposal phase supplemental environmental impact statement. Implementation plan

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-05-01

    The Implementation Plan for the Waste Isolation Pilot Plant Disposal Phase Supplemental Environmental Impact Statement (SEIS-II) has two primary purposes: (1) To report on the results of the scoping process (2) To provide guidance for preparing SEIS-II SEIS-II will be the National Environmental Policy Act (NEPA) review for WIPP`s disposal phase. Chapter 1 of this plan provides background on WIPP and this NEPA review. Chapter 2 describes the purpose and need for action by the Department of Energy (hereafter DOE or the Department), as well as a description of the Proposed Action and alternatives being considered. Chapter 3 describes the work plan, including the schedule, responsibilities, and planned consultations with other agencies and organizations. Chapter 4 describes the scoping process, presents major issues identified during the scoping process, and briefly indicates how issues will be addressed in SEIS-II.

  6. Waste Isolation Pilot Plant disposal phase supplemental environmental impact statement. Implementation plan

    International Nuclear Information System (INIS)

    1996-05-01

    The Implementation Plan for the Waste Isolation Pilot Plant Disposal Phase Supplemental Environmental Impact Statement (SEIS-II) has two primary purposes: (1) To report on the results of the scoping process (2) To provide guidance for preparing SEIS-II SEIS-II will be the National Environmental Policy Act (NEPA) review for WIPP's disposal phase. Chapter 1 of this plan provides background on WIPP and this NEPA review. Chapter 2 describes the purpose and need for action by the Department of Energy (hereafter DOE or the Department), as well as a description of the Proposed Action and alternatives being considered. Chapter 3 describes the work plan, including the schedule, responsibilities, and planned consultations with other agencies and organizations. Chapter 4 describes the scoping process, presents major issues identified during the scoping process, and briefly indicates how issues will be addressed in SEIS-II

  7. 77 FR 51981 - Notice of Intent To Prepare a Draft Environmental Impact Statement on the Construction and...

    Science.gov (United States)

    2012-08-28

    ... Draft Environmental Impact Statement on the Construction and Operation of the Everglades Agricultural... Basin (FEB) at the location of the Everglades Agricultural Area (EAA) A1 Reservoir project that was not... implementing the procedural requirements of NEPA (33 CFR part 230, USACE Engineering Regulation ER 200-2-2). A...

  8. 77 FR 75622 - Intent To Prepare a Draft Supplemental Environmental Impact Statement for Development of a Long...

    Science.gov (United States)

    2012-12-21

    ... Supplemental Environmental Impact Statement for Development of a Long-Term Sediment Management Plan of the... authorized work is described in the October 1985 report of the Chief of Engineers titled, Mount St. Helens... open construction project that was authorized in August 1985. The State of Washington is the non...

  9. 76 FR 336 - Intent To Prepare a Supplemental Environmental Impact Statement (SEIS) for PacRim Coal's Proposed...

    Science.gov (United States)

    2011-01-04

    ... Environmental Impact Statement (SEIS) for PacRim Coal's Proposed Chuitna Coal Project AGENCY: U.S. Army Corps of... Chuitna Coal Project. It is anticipated that the Environmental Protection Agency (EPA), the Native Village... the Alaska Surface Coal Mining Control and Reclamation Act (ASCMCRA) permit, which governs all aspects...

  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

    ... Environmental Impact Statement for the Proposed Kennecott Utah Copper LLC Tailings Expansion Project, Near Magna... Copper Tailings Expansion Project, an expansion of an active commercial mining operation near Magna, Salt Lake County, UT. Kennecott Utah Copper LLC (KUC) has applied for a Department of the Army (DA) permit...

  11. 17 CFR 250.28 - Inconsistent financial statements.

    Science.gov (United States)

    2010-04-01

    ... Accounts § 250.28 Inconsistent financial statements. Except as otherwise authorized or required by the..., financial statements which are inconsistent with the book accounts of such company or financial statements... prevent the distribution or publication of reasonable condensations or of unaudited financial statements...

  12. Meaning of counterfactual statements in quantum physics

    International Nuclear Information System (INIS)

    Stapp, H.P.

    1998-01-01

    David Mermin suggests that my recent proof pertaining to quantum nonlocality is undermined by an essential ambiguity pertaining to the meaning of counterfactual statements in quantum physics. The ambiguity he cites arises from his imposition of a certain criterion for the meaningfulness of such counterfactual statements. That criterion conflates the meaning of a counterfactual statement with the details of a proof of its validity in such a way as to make the meaning of such a statement dependent upon the context in which it occurs. That dependence violates the normal demand in logic that the meaning of a statement be defined by the words in the statement itself, not by the context in which the statement occurs. My proof conforms to that normal requirement. I describe the context-independent meaning within my proof of the counterfactual statements in question. copyright 1998 American Association of Physics Teachers

  13. General statement of policy and procedures for NRC enforcement actions: Enforcement policy. Revision 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-05-01

    This document includes the US Nuclear Regulatory Commission`s (NRC`s or Commission`s) revised General Statement of Policy and Procedure for Enforcement Actions (Enforcement Policy) as it was published in the Federal Register on May 13, 1998 (63 ER 26630). The Enforcement Policy is a general statement of policy explaining the NRC`s policies and procedures in initiating enforcement actions, and of the presiding officers and the Commission in reviewing these actions. This policy statement is applicable to enforcement matters involving the radiological health and safety of the public, including employees` health and safety, the common defense and security, and the environment.

  14. General statement of policy and procedures for NRC enforcement actions: Enforcement policy. Revision 1

    International Nuclear Information System (INIS)

    1998-05-01

    This document includes the US Nuclear Regulatory Commission's (NRC's or Commission's) revised General Statement of Policy and Procedure for Enforcement Actions (Enforcement Policy) as it was published in the Federal Register on May 13, 1998 (63 ER 26630). The Enforcement Policy is a general statement of policy explaining the NRC's policies and procedures in initiating enforcement actions, and of the presiding officers and the Commission in reviewing these actions. This policy statement is applicable to enforcement matters involving the radiological health and safety of the public, including employees' health and safety, the common defense and security, and the environment

  15. 18 CFR 706.410 - Confidentiality of statements.

    Science.gov (United States)

    2010-04-01

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

  16. 48 CFR 52.247-6 - Financial Statement.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Financial Statement. 52....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in... furnish financial statements: Financial Statement (APR 1984) The offeror shall, upon request, promptly...

  17. 12 CFR 708b.103 - Preparation of merger plan.

    Science.gov (United States)

    2010-01-01

    ... includes: (1) Current financial statements for both credit unions; (2) Current delinquent loan summaries and analyses of the adequacy of the Allowance for Loan and Lease Losses account; (3) Consolidated financial statements, including an assessment of the generally accepted accounting principles (GAAP) net...

  18. 78 FR 756 - Notice of Availability of the Draft Environmental Impact Statement for the Proposed Vantage...

    Science.gov (United States)

    2013-01-04

    ... Vantage-Pomona Heights 230kV Transmission Line Project in Yakima, Grant, Benton, and Kittitas Counties, WA...) has prepared a Draft Environmental Impact Statement (EIS) for the Vantage- Pomona Heights 230kV... submit comments related to the Vantage-Pomona Heights 230kV Transmission Line Project by any of the...

  19. 30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Science.gov (United States)

    2010-07-01

    ... statements to verify my net worth, what standards must they meet? (a) Your audited annual financial statements must be bound. (b) Your audited annual financial statements must include the unqualified opinion of an independent accountant that states: (1) The financial statements are free from material...

  20. 77 FR 1973 - Environmental Impact Statement: In the Vicinity of the City and Borough of Juneau, AK

    Science.gov (United States)

    2012-01-12

    ... Vicinity of the City and Borough of Juneau, AK AGENCY: Alaska Department of Transportation and Public..., in cooperation with DOT&PF, will prepare a supplemental environmental impact statement (SEIS) for... from Juneau within the Lynn Canal corridor to provide travel flexibility, capacity to meet demand, and...

  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

    ... Impact Statement for the Proposed Samish Indian Nation Fee-to-Trust Acquisition and Casino Project... 11.41-acre fee-to-trust transfer and casino project to be located in Anacortes, Washington. The... Casino Project'' on the first page of your written comments. The public scoping meeting will be held at...

  2. 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...

  3. 77 FR 58096 - Georgia Transmission Corporation: Notice of Intent To Prepare an Environmental Assessment and To...

    Science.gov (United States)

    2012-09-19

    ..., South Madison Ave., Douglas, Georgia 31533; Pearson Public Library, 56 East Bullard Ave., Pearson... will not have a significant effect on the quality of the human environment, RUS will prepare a Finding... of the human environment, the preparation of an Environmental Impact Statement will be required. Any...

  4. Environmental impact statement law and environmental impact statement administration regulation

    International Nuclear Information System (INIS)

    Feldmann, F.J.

    1991-01-01

    The contribution does not deal with the question - as might be suggested by the heading - that the execution of the environmental impact statement law might be uncertain if there are no further accompanying legal transformatory acts. Putting the environmental impact statements into action is concerned in partiuclar with procedural provisions regarding the Federal Act on Protection against Nuisances and the Atomic Energy Act. The author deals with aspects of the environmental impact statement law and the state-of-the-art achieved so far. He also deals with legislative intent, with further points of putting the law into practice, i.e. the information requirements in the administrative provisions and the integrating aspect, the amalgamating aspect, the requirements made on the state of the environment, and the significance of administrative provisions. Also treated are legal procedures in the Federal Laender and on an international level. (RST) [de

  5. 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.

  6. Tuberculosis control in big cities and urban risk groups in the European Union: a consensus statement.

    Science.gov (United States)

    van Hest, N A; Aldridge, R W; de Vries, G; Sandgren, A; Hauer, B; Hayward, A; Arrazola de Oñate, W; Haas, W; Codecasa, L R; Caylà, J A; Story, A; Antoine, D; Gori, A; Quabeck, L; Jonsson, J; Wanlin, M; Orcau, Å; Rodes, A; Dedicoat, M; Antoun, F; van Deutekom, H; Keizer, St; Abubakar, I

    2014-03-06

    In low-incidence countries in the European Union (EU), tuberculosis (TB) is concentrated in big cities, especially among certain urban high-risk groups including immigrants from TB high-incidence countries, homeless people, and those with a history of drug and alcohol misuse. Elimination of TB in European big cities requires control measures focused on multiple layers of the urban population. The particular complexities of major EU metropolises, for example high population density and social structure, create specific opportunities for transmission, but also enable targeted TB control interventions, not efficient in the general population, to be effective or cost effective. Lessons can be learnt from across the EU and this consensus statement on TB control in big cities and urban risk groups was prepared by a working group representing various EU big cities, brought together on the initiative of the European Centre for Disease Prevention and Control. The consensus statement describes general and specific social, educational, operational, organisational, legal and monitoring TB control interventions in EU big cities, as well as providing recommendations for big city TB control, based upon a conceptual TB transmission and control model.

  7. GASB Statement No. 3 Guides Deposits, Investments.

    Science.gov (United States)

    Barker, Linda A.

    1986-01-01

    Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

  8. Rates of credit obligations compliance on IFRS financial statement as a factor of financial stability

    Directory of Open Access Journals (Sweden)

    O. V. Uvarova

    2016-01-01

    Full Text Available For the purposes of effective management of economic activity of the entities of insufficiently own accounting information. For objective assessment of a financial and economic provision of the entity it is necessary to pass from separate accounting data to certain valuable ratios of major factors – to financial performance or financial ratios. Calculation and interpretation of their values the integral and essentially necessary part of a financial analysis, especially it is important if the company has credit liabilities. Conditions of credit agreements often include accomplishment of credit covenants which represent restrictions for activities and a financial position of the company in addition to timely settlement of percent and a body of the credit and provide to lessors a certain level of safety from bankruptcy of the debtor. The article considers the covenants and financial covenants definitions; the main financial covenants containing in credit agreements between large banks and borrowers; data on structure of a credit portfolio and financial debt of NLMK as at June 30, 2016; the main financial covenants containing in credit agreements of the companies of NLMK Group; definitions and formulas of calculation of financial rates based on the IFRS financial statement; calculation of covenants on the example of IFRS consolidated financial statements of NLMK; subtleties of calculation of financial rates; the main differences of financial rates calculation based on the financial statements prepared on the different principles; conclusion about stability and a financial condition of NLMK by the results received during calculation financial covenants as at end of the first half of the year 2016.

  9. 7 CFR 4280.140 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4280.140 Section 4280.140... Efficiency Improvements Program Section B. Guaranteed Loans § 4280.140 Financial statements. (a) The... financial statements, at its sole discretion when the Agency is concerned about the applicant's credit risk. ...

  10. Preliminary Safety Information Document for the Standard MHTGR. Volume 1, (includes latest Amendments)

    Energy Technology Data Exchange (ETDEWEB)

    None

    1986-01-01

    With NRC concurrence, the Licensing Plan for the Standard HTGR describes an application program consistent with 10CFR50, Appendix O to support a US Nuclear Regulatory Commission (NRC) review and design certification of an advanced Standard modular High Temperature Gas-Cooled Reactor (MHTGR) design. Consistent with the NRC's Advanced Reactor Policy, the Plan also outlines a series of preapplication activities which have as an objective the early issuance of an NRC Licensability Statement on the Standard MHTGR conceptual design. This Preliminary Safety Information Document (PSID) has been prepared as one of the submittals to the NRC by the US Department of Energy in support of preapplication activities on the Standard MHTGR. Other submittals to be provided include a Probabilistic Risk Assessment, a Regulatory Technology Development Plan, and an Emergency Planning Bases Report.

  11. 21 CFR 801.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  12. 7 CFR 29.2 - Policy statement.

    Science.gov (United States)

    2010-01-01

    ... INSPECTION Policy Statement and Regulations Governing the Extension of Tobacco Inspection and Price Support Services to New Markets and to Additional Sales on Designated Markets § 29.2 Policy statement. Inspection... 7 Agriculture 2 2010-01-01 2010-01-01 false Policy statement. 29.2 Section 29.2 Agriculture...

  13. 7 CFR 29.9402 - Policy statement.

    Science.gov (United States)

    2010-01-01

    ... INSPECTION Policy Statement and Regulations Governing Availability of Tobacco Inspection and Price Support Services to Flue-Cured Tobacco on Designated Markets § 29.9402 Policy statement. The sets of inspectors... 7 Agriculture 2 2010-01-01 2010-01-01 false Policy statement. 29.9402 Section 29.9402 Agriculture...

  14. Advanced mixed waste treatment project draft environmental impact statement

    International Nuclear Information System (INIS)

    1998-07-01

    The AMWTP DEIS assesses the potential environmental impacts associated with four alternatives related to the construction and operation of a proposed waste treatment facility at the INEEL. Four alternatives were analyzed: The No Action Alternative, the Proposed Action, the Non-Thermal Treatment Alternative, and the Treatment and Storage Alternative. The proposed AMWTP facility would treat low-level mixed waste, alpha-contaminated low-level mixed waste, and transuranic waste in preparation for disposal. Transuranic waste would be disposed of at the Waste isolation Pilot Plant in New Mexico. Low-level mixed waste would be disposed of at an approval disposal facility depending on decisions to be based on DOE's Final Waste Management Programmatic Environmental Impact Statement. Evaluation of impacts on land use, socio-economics, cultural resources, aesthetic and scenic resources, geology, air resources, water resources, ecological resources, noise, traffic and transportation, occupational and public health and safety, INEEL services, and environmental justice were included in the assessment. The AMWTP DEIS identifies as the Preferred Alternative the Proposed Action, which is the construction and operation of the AMWTP facility

  15. In Brief: Science academies' statement on climate change

    Science.gov (United States)

    Showstack, Randy

    2009-06-01

    “It is essential that world leaders agree on emissions reductions needed to combat negative consequences of anthropogenic climate change,” national science academies from 13 countries declared in a joint statement issued on 11 June. The statement, issued by the academies of the G8 countries—including England, France, Russia, and the United States—and five other countries (Brazil, China, India, Mexico, and South Africa), came in advance of a G8 meeting in Italy in July and prior to United Nations Framework Convention on Climate Change (UNFCCC) negotiations in Denmark in December. “The G8+5 should lead the transition to an energy-efficient and low-carbon world economy, and foster innovation and research and development for both mitigation and adaptation technologies,” the statement noted. The academies urged governments to agree at the UNFCCC negotiations to adopt a long-term global goal and short-term emissions reduction targets so that by 2050 global emissions would be reduced by about 50% from 1990 levels.

  16. Final environmental impact statement. Management of commercially generated radioactive waste. Volume 1 of 3

    Energy Technology Data Exchange (ETDEWEB)

    1980-10-01

    This EIS analyzes the significant environmental impacts that could occur if various technologies for management and disposal of high-level and transuranic wastes from commercial nuclear power reactors were to be developed and implemented. This EIS will serve as the environmental input for the decision on which technology, or technologies, will be emphasized in further research and development activities in the commercial waste management program. The action proposed in this EIS is to (1) adopt a national strategy to develop mined geologic repositories for disposal of commercially generated high-level and transuranic radioactive waste (while continuing to examine subseabed and very deep hole disposal as potential backup technologies) and (2) conduct a R and D program to develop such facilities and the necessary technology to ensure the safe long-term containment and isolation of these wastes. The Department has considered in this statement: development of conventionally mined deep geologic repositories for disposal of spent fuel from nuclear power reactors and/or radioactive fuel reprocessing wastes; balanced development of several alternative disposal methods; and no waste disposal action. This EIS reflects the public review of and comments offered on the draft statement. Included are descriptions of the characteristics of nuclear waste, the alternative disposal methods under consideration, and potential environmental impacts and costs of implementing these methods. Because of the programmatic nature of this document and the preliminary nature of certain design elements assumed in assessing the environmental consequences of the various alternatives, this study has been based on generic, rather than specific, systems. At such time as specific facilities are identified for particular sites, statements addressing site-specific aspects will be prepared for public review and comment.

  17. Final environmental impact statement. Management of commercially generated radioactive waste. Volume 1 of 3

    International Nuclear Information System (INIS)

    1980-10-01

    This EIS analyzes the significant environmental impacts that could occur if various technologies for management and disposal of high-level and transuranic wastes from commercial nuclear power reactors were to be developed and implemented. This EIS will serve as the environmental input for the decision on which technology, or technologies, will be emphasized in further research and development activities in the commercial waste management program. The action proposed in this EIS is to (1) adopt a national strategy to develop mined geologic repositories for disposal of commercially generated high-level and transuranic radioactive waste (while continuing to examine subseabed and very deep hole disposal as potential backup technologies) and (2) conduct a R and D program to develop such facilities and the necessary technology to ensure the safe long-term containment and isolation of these wastes. The Department has considered in this statement: development of conventionally mined deep geologic repositories for disposal of spent fuel from nuclear power reactors and/or radioactive fuel reprocessing wastes; balanced development of several alternative disposal methods; and no waste disposal action. This EIS reflects the public review of and comments offered on the draft statement. Included are descriptions of the characteristics of nuclear waste, the alternative disposal methods under consideration, and potential environmental impacts and costs of implementing these methods. Because of the programmatic nature of this document and the preliminary nature of certain design elements assumed in assessing the environmental consequences of the various alternatives, this study has been based on generic, rather than specific, systems. At such time as specific facilities are identified for particular sites, statements addressing site-specific aspects will be prepared for public review and comment

  18. 21 CFR 201.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  19. Preliminary statement on general policy for rulemaking to improve nuclear power plant licensing

    International Nuclear Information System (INIS)

    1978-11-01

    In June 1977 an NRC study group seeking to identify ways to improve the effectiveness of NRC nuclear power plant licensing procedures, recommended (among other measures) that rulemaking should be considered for the generic resolution of certain major issues that are presently litigated in individual licensing proceedings (NUREG--0292). In response to a Commission directive, the staff prepared an interim statement of general policy and plans for rulemaking, which the Commission approved for publication n the Federal Register at Affirmation Session 78-7 held on October 26, 1978. This interim policy statement fully supports Executive Order 12044 of March 23, 1978, requesting improvement of existing and future government regulations so as to be as simple and clear as possible and avoid imposing unnecessary burdens on the economy, on individuals, on public and private organizations, or on State and local governments. This NUREG publication includes the full text of the Federal Register notice published concurrently. Also provided are Enclosures A and B which contain more complete information than is presented in the FR notice regarding the selection and discussion of issues proposed by the staff for generic rulemaking. However, the discussion of issues avoids being overly specific about the likely outcome of rulemaking in order to stimulate creative public and industry comments as desirable inputs to shaping the ultimate form of generic rules

  20. 30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Science.gov (United States)

    2010-07-01

    ... financial statements to verify my unencumbered assets, what standards must they meet? Any audited annual financial statements that you submit must: (a) Meet the standards in § 253.24; and (b) Include a certification by the independent accountant who audited the financial statements that states: (1) The value of...

  1. Policy Statements Issued by Scientific Societies: Why Less can be More

    Science.gov (United States)

    Folger, P. F.

    2001-12-01

    The results of hydrological research are increasingly important to decision-makers grappling with problems as diverse as global climate change, non-point source pollution, extreme weather events, and damage from flooding. In some cases scientific aspects of these problems are interwoven with economic, political and social disputes, and policy makers often seek the consensus scientific opinion to help shape the debate. Policy or position statements issued by scientific societies like AGU can embody scientific consensus and thus inform the public and policy makers. But this is not always the case. The potential for creating public misunderstanding is ever present. Therefore, the process leading to a policy statement needs to be deliberative, inclusive to the extent possible, and circumspect. In contrast to advocacy organizations or trade groups, as a learned society AGU and members acting on its behalf should only advocate positions on political or social issues that are based solely on available geophysical data and recognized scientific debate. That does not mean that AGU and other scientific societies must refrain from entering a political debate. AGU has a responsibility to its members to adopt positions of advocacy on geophysical science issues based on their intrinsic merits and needs. However, a learned society like AGU should state only what is credible about the scientific aspects of a political debate and not overstep its authority as an objective source of analysis and commentary for the geophysical sciences. Before adopting an advocacy position, AGU's volunteers follow a process that includes checks and balances so that the final statement is based on sound scientific issues and reflects the interests of the Union as a whole. Any AGU member or committee can propose a position statement, but the Committee on Public Affairs (COPA) decides whether the proposal fall within the guidelines for advocacy. If it does and if COPA considers the issue worthy of an

  2. Method of preparing a negative electrode including lithium alloy for use within a secondary electrochemical cell

    Science.gov (United States)

    Tomczuk, Zygmunt; Olszanski, Theodore W.; Battles, James E.

    1977-03-08

    A negative electrode that includes a lithium alloy as active material is prepared by briefly submerging a porous, electrically conductive substrate within a melt of the alloy. Prior to solidification, excess melt can be removed by vibrating or otherwise manipulating the filled substrate to expose interstitial surfaces. Electrodes of such as solid lithium-aluminum filled within a substrate of metal foam are provided.

  3. Analysis on descriptions of precautionary statements in package inserts of medicines

    Directory of Open Access Journals (Sweden)

    Tsuchiya F

    2012-02-01

    Full Text Available Keita Nabeta1, Masaomi Kimura2, Michiko Ohkura2, Fumito Tsuchiya31Graduate School of Engineering and Science, Shibaura Institute of Technology, Toyosu 3-7-5, Koto-ku, Tokyo, 135-8548 Japan; 2Faculty of Engineering, Shibaura Institute of Technology, Toyosu 3-7-5, Koto-ku, Tokyo, 135-8548 Japan; 3School of Pharmacy, International University of Health and Welfare, Minami-Aoyama 1-24-1, Minato-ku, Tokyo, 107-0062 JapanBackground: To prevent medical accidents, users must be informed of the cautions written in medical package inserts. To realize countermeasures by utilizing information systems, we must also implement a drug information database. However, this is not easy to develop, since the descriptions in package inserts are too complex and their information poorly structured. It is necessary to analyze package insert information and propose a data structure.Methods: We analyzed the descriptions of 'precautions for application' in package inserts via text mining methods. In order to summarize statements, we applied dependency analysis to statements and visualized their relations between predicate words and other words. Furthermore, we extracted words representing timing to execute the order.Results: We found that there are four types of statements: direct orders such as "使用する" (use, causative orders such as "使用させる" (make someone use, direct interdictions such as "使用しない" (do not use, and causative interdictions such as "使用させない" (do not make user use. As for words representing timing, we extracted six groups: "at the time of delivery," "at the time of preparation," "in use," "after use," and "at the time of storage." From these results, we obtained points of consideration concerning the subjects of orders in the statements and timing of their execution.Conclusion: From the obtained knowledge, we can define the information structure used to describe the precautionary statement. It should contain information such

  4. 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

    ... normal business hours. SUPPLEMENTARY INFORMATION: Bald Mountain Mine (BMM), owned by Barrick Gold US Inc... Statement for the Proposed Bald Mountain Mine North and South Operations Area Projects, White Pine County.... ADDRESSES: You may submit comments related to the Bald Mountain Mine North and South Operations Area...

  5. 75 FR 67391 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the West Coast Recycling...

    Science.gov (United States)

    2010-11-02

    ... a Draft Environmental Impact Statement for the West Coast Recycling Group Project in West Sacramento... (EIS/EIR) for the development of the West Coast Recycling Group project located at the Port of West... meeting date. SUPPLEMENTARY INFORMATION: Description of the Proposed Action The West Coast Recycling Group...

  6. Fuel Receiving and Storage Station. Nuclear Regulatory Commission's draft environmental statement

    International Nuclear Information System (INIS)

    1975-05-01

    A draft of the environmental impact statement for the Barnwell Fuel Receiving and Storage Station is presented. This facility is being constructed on a 1700 acre site about six miles west of the city of Barnwell in Barnwell County, South Carolina. The following topics are discussed: the site, the station, environmental effects of site preparation and station construction, environmental effects of station operation, effluent and environmental monitoring programs, environmental effects of accidents , need for the station, benefit-cost analysis of alternatives, and conclusions. (U.S.)

  7. Be Vigilant on Financial Statements.

    Science.gov (United States)

    Freed, DeBow

    2002-01-01

    Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)

  8. Environmental impact statement on management of commercially generated radioactive wastes

    International Nuclear Information System (INIS)

    Shupe, M.W.; Kreiter, M.R.

    1979-01-01

    This report describes the generic environmental impact statement on the management of generated high-level and transuranic radioactive wastes. The contents of the statement are summarized. The alternatives considered include: geologic disposal; chemical resynthesis; very deep hole disposal; rock melting concept; island disposal; subseabed disposal; icesheet disposal; reverse well disposal; transmutation treatment; and space disposal concepts. The types and quantities of wastes considered are from 3 different fuel cycles for the LWR reactor: once through; uranium-only recycle; and uranium and platinum recycle

  9. The Statement of Purpose in Graduate Program Applications: Genre Structure and Disciplinary Variation

    Science.gov (United States)

    Samraj, Betty; Monk, Lenore

    2008-01-01

    Recent research of student writing has included a few studies of the statement of purpose submitted as part of the admission process to programs of study, which have indicated variations in expectations by disciplinary gatekeepers. These studies indicate a need for further study of statements of purpose submitted to different departments, informed…

  10. 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

    ... impacts to tourism and recreation activities, and ecological impacts from potential degradation of marine... Environmental Impact Statement (EIS) for the Outer Continental Shelf (OCS) Oil and Gas Leasing Program for 2012.... The EIS will analyze the potential impacts of the adoption of the proposed 5-year program. Background...

  11. 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...

  12. Hanford science and technology needs statements, 2000

    International Nuclear Information System (INIS)

    BERLIN, G.T.

    1999-01-01

    This document: (a) provides a comprehensive listing of the Hanford sites science and technology needs for fiscal year (FY) 2000; and (b) identifies partnering and commercialization opportunities within industry, other federal and state agencies, and the academic community. These needs were prepared by the Hanford projects (within the Project Hanford Management Contract and the Environmental Restoration Contract) and subsequently reviewed and endorsed by the Hanford Site Technology Coordination Group (STCG). The STCG reviews included participation of DOE-RL Management, site stakeholders, state and federal regulators, and Tribal Nations. The Science and Technology Needs Document is organized by major problem areas and coincides with the STCG subgroups which are as follows: Deactivation and Decommissioning, Mixed Waste, Subsurface Contaminants, High Level Waste Tanks, and Spent Nuclear Fuel. Each problem area begins with a technology needs index table. This table is followed by detailed descriptions of each technology need, including a problem statement and current baseline information associated with that need. Following the technology need description for each problem area is a table listing the science needs, followed by detailed descriptions of the functional need and the problem to be solved as currently understood. Finally, a crosswalk table is provided at the end of each problem area which ties together last years needs and this years needs, provides brief justification for elimination of any needs, and identifies any other significant changes which took place during the revision process

  13. 78 FR 4134 - Notice of Intent To Prepare An Environmental Impact Statement (EIS) On the Proposal To Relocate...

    Science.gov (United States)

    2013-01-18

    ... Proposal To Relocate the 18th Aggressor Squadron From Eielson Air Force Base (EAFB), Alaska to Joint Base... Eielson AFB, AK AGENCY: Pacific Air Forces, United States Air Force, DOD. ACTION: Notice of Intent... Statement (EIS) considering a proposal to relocate the 18th Aggressor Squadron from Eielson AFB to Joint...

  14. 49 CFR 805.735-21 - Confidentiality of statements.

    Science.gov (United States)

    2010-10-01

    ... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-21 Confidentiality of statements. Subject to the provisions of § 805.735-24 concerning review of employee statements, each statement of... Personnel Officer is personally responsible for the retention of employee statements in confidence and may...

  15. Performance criteria for solidified high-level radioactive wastes. Environmental impact statement. Revision 1

    International Nuclear Information System (INIS)

    1977-09-01

    This draft Environmental Impact Statement on performance criteria for solidified high-level radioactive wastes (PCSHLW) covers: considerations for PCSHLW development, the proposed rulemaking, characteristics of the PCSHLW, environmental impacts of the proposed PCSHLW, alternatives to the PCSHLW criteria, and cost/benefit/risk evaluation. Five appendices are included to support the technical data required in the Environmental Impact Statement

  16. 7 CFR 1775.21 - Audit or financial statements.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

  17. Development of physiotherapy inherent requirement statements – an Australian experience

    Science.gov (United States)

    2013-01-01

    Background The United Nations Convention on the Rights of People with Disabilities promotes equal rights of people with a disability in all aspects of their life including their education. In Australia, Disability Discrimination legislation underpins this Convention. It mandates that higher education providers must demonstrate that no discrimination has occurred and all reasonable accommodations have been considered and implemented, to facilitate access and inclusion for a student with a disability. The first step to meeting legislative requirements is to provide students with information on the inherent requirements of a course. This paper describes the steps which were taken to develop inherent requirement statements for a 4-year entry-level physiotherapy program at one Australian university. Case presentation Inherent requirement statements were developed using an existing framework, which was endorsed and mandated by the University. Items which described inherencies were extracted from Australian physiotherapy professional standards and statutory regulatory requirements, and units contained in the physiotherapy program. Data were integrated into the 8 prescribed domains: ethical behaviour, behavioural stability, legal, communication, cognition, sensory abilities, strength and mobility, and sustainable performance. Statements for each domain were developed using a 5-level framework (introductory statement, description of the inherent requirement, justification for inherency, characteristics of reasonable adjustments and exemplars) and reviewed by a University Review Panel. Refinement of statements continued until no further changes were required. Fifteen physiotherapy inherent requirement statements were developed. The eight domains identified in the existing framework, developed for Nursing, were relevant to the study of physiotherapy. Conclusions The inherent requirement statements developed in this study provide a transparent, defensible position on the

  18. Opening statements and general statements by delegation

    International Nuclear Information System (INIS)

    1978-01-01

    23 delegations have submitted general reports and statements on the situation and evolution of the nuclear fuel cycle. Each report reflects the particular interests of the country that submitted it. All in all, these reports provide general background information on the subject of the conference

  19. 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...

  20. Accounting Entries Made in Compiling the FY 2000 Financial Statements for the Working Capital Funds of the Air Force and Other Defense Organizations

    National Research Council Canada - National Science Library

    2001-01-01

    .... This audit is one in a series of audits of department-level accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD reporting entities...

  1. The typography of environmental impact statements: Criteria, evaluation, and public participation

    Science.gov (United States)

    Gallagher, Thomas J.; Jacobson, Wendy S.

    1993-01-01

    Guidelines for implementation of the National Environmental Policy Act state that environmental impact statements (EISs) shall use “appropriate graphics.” We examined one component of graphics, typography, identifying applicable criteria from the literature and applying them to 150 EISs prepared by seven agencies. We found that the EISs ranged widely in typographic quality. The average EIS met fewer than seven of ten criteria; 12% were considered unreadable. The results suggest that weak typography may seriously limit public review of EISs. Agencies are encouraged to make typography a serious component of their public participation programs.

  2. 15 CFR 748.11 - Statement by Ultimate Consignee and Purchaser.

    Science.gov (United States)

    2010-01-01

    ... the statement may not be delegated to any person (agent, employee, or other) whose authority to sign... relationship with [name of applicant] is [possible choices include; contractual, franchise, distributor...

  3. Southpoint power plant final environmental impact statement

    International Nuclear Information System (INIS)

    1999-01-01

    This document is the Final Environmental Impact Statement (FEIS) for a proposed lease of acreage on the Fort Mojave Indian Reservation in Mohave County, Arizona for development of a natural gas fired 500 megawatt combined cycle power plant. The Bureau of Indian Affairs (BIA) serves as the federal lead agency and the Fort Mojave Indian Tribe (FMIT) and the Western Area Power Administration (WAPA) are cooperating agencies for the EIS process. The purpose of this document is to provide information to the public and to interested public agencies regarding the environmental consequences of the approval of a long-term lease for the construction and operation of the proposed Southpoint power plant. The FEIS, prepared by Hallock/Gross, Inc. under the direction of the BIA and in cooperation with the FMIT and WAPA, addresses the comparative analysis of alternatives and evaluates the environmental consequences of such alternatives on various resources and addresses public comments. A number of technical reports were used in the preparation of the Draft EIS and FEIS and are available for review as Appendices to this document under separate cover that can be reviewed at the BIA offices which are listed

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

    Science.gov (United States)

    Chen, Suduan

    2016-01-01

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

  5. Stakeholder Orientation in Cruise Lines’ Mission Statements

    Directory of Open Access Journals (Sweden)

    Lara Penco

    2017-11-01

    Full Text Available Consistent with the extant management literature, mission statements are crucial for the sustainability and growth of any firms and have been considered to be a tool for the strategic management process. Despite the considerable attention awarded to this theme, the role of the mission statement in the strategic management of tourism firms has not been sufficiently highlighted. The present paper tries to bridge this literature gap and aims to (i analyze the content of mission statements; and (ii investigate the stakeholder orientation of cruise line mission statements. We apply a content analysis method to analyze the mission statements of 44 cruise lines, employing three different perspectives: (1 the inclusion of stakeholder groups; (2 mentions of specific “mission” components; (3 reference to four goals usually assigned to mission statements. The analysis was performed using the software package QDA-Miner. The results suggest that it is possible to identify four clusters of firms that present similar content in their mission statements, and that cruise companies tend to reserve a major attention to customers. This contribution presents some valuable research implications mainly useful for researchers and academics, but also maybe of benefit to professionals and investors.

  6. Understanding Financial Statements. Financial Matters. Board Basics.

    Science.gov (United States)

    McCarthy, John H.; Turner, Robert M.

    1998-01-01

    This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

  7. 77 FR 70460 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Ho-Chunk Nation...

    Science.gov (United States)

    2012-11-26

    ... Impact Statement for the Proposed Ho-Chunk Nation Beloit Casino Project, City of Beloit, Rock County, WI...) application for a proposed 33-acre fee-to-trust transfer and casino project to be located in the City of... address, and ``DEIS Scoping Comments, Ho-Chunk Nation Beloit Casino Project'' on the first page of your...

  8. Statement by IAEA and Iran Following Technical Talks in Tehran

    International Nuclear Information System (INIS)

    2013-01-01

    Full text: Following technical talks between IAEA and Iranian experts in Tehran today, here is the text of a joint statement read by Tero Varjoranta, IAEA Deputy Director General and Head of the Department of Safeguards, and H.E. Ambassador Reza Najafi of the Islamic Republic of Iran: ''Iran and the IAEA held constructive technical discussions to follow up the Joint Statement that was signed earlier today. ''At this meeting, preliminary arrangements to begin implementation of the six measures listed in the Annex to the Joint Statement were discussed. This will include a technical visit in the near future to the Heavy Water Production Plant at Arak. Future meetings at the working level will finalise the details of implementation. ''Further discussion will be held at the next technical meeting, scheduled for 11 December in Vienna.'' (IAEA)

  9. 75 FR 25876 - Notice of Intent To Prepare Resource Management Plans for the Beaver Dam Wash and Red Cliffs...

    Science.gov (United States)

    2010-05-10

    ... Intent To Prepare Resource Management Plans for the Beaver Dam Wash and Red Cliffs National Conservation... Environmental Impact Statement, Utah AGENCY: Bureau of Land Management, Interior. ACTION: Notice of intent..., intends to prepare Resource Management Plans (RMP) for the Beaver Dam Wash and the Red Cliffs National...

  10. 78 FR 13082 - Draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement...

    Science.gov (United States)

    2013-02-26

    ...The Bureau of Reclamation has made available for public review and comment the draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement (EIR/EIS/EIS) for the Upper Truckee River Restoration and Marsh Restoration Project (Project). The California Tahoe Conservancy and the Tahoe Regional Planning Agency, the other lead agencies for the Project, made the EIR/EIS/EIS available to the public on February 8, 2013.

  11. 40 CFR 123.23 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Attorney General's statement. 123.23... PROGRAM REQUIREMENTS State Program Submissions § 123.23 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...

  12. 40 CFR 233.12 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Attorney General's statement. 233.12... STATE PROGRAM REGULATIONS Program Approval § 233.12 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...

  13. 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

  14. Preparing to Lead: A Leadership Philosophy Exercise for Business Students

    Science.gov (United States)

    Tyran, Kristi Lewis

    2017-01-01

    This article introduces a leadership philosophy exercise where students reflect on their values and prepare a statement of what they intend to do as a leader in their careers. This exercise has the potential to add value to leadership classes or seminars where personal leadership is the focus. By using the leadership philosophy exercise, I argue…

  15. Methodology: care of the critically ill and injured during pandemics and disasters: CHEST consensus statement.

    Science.gov (United States)

    Ornelas, Joe; Dichter, Jeffrey R; Devereaux, Asha V; Kissoon, Niranjan; Livinski, Alicia; Christian, Michael D

    2014-10-01

    Natural disasters, industrial accidents, terrorism attacks, and pandemics all have the capacity to result in large numbers of critically ill or injured patients. This supplement provides suggestions for all those involved in a disaster or pandemic with multiple critically ill patients, including front-line clinicians, hospital administrators, professional societies, and public health or government officials. The field of disaster medicine does not have the required body of evidence needed to undergo a traditional guideline development process. In result, consensus statement-development methodology was used to capture the highest-caliber expert opinion in a structured, scientific approach. Task Force Executive Committee members identified core topic areas regarding the provision of care to critically ill or injured patients from pandemics or disasters and subsequently assembled an international panel for each identified area. International disaster medicine experts were brought together to identify key questions (in a population, intervention, comparator, outcome [PICO]-based format) within each of the core topic areas. Comprehensive literature searches were then conducted to identify studies upon which evidence-based recommendations could be made. No studies of sufficient quality were identified. Therefore, the panel developed expert opinion-based suggestions that are presented in this supplement using a modified Delphi process. A total of 315 suggestions were drafted across all topic groups. After two rounds of a Delphi consensus-development process, 267 suggestions were chosen by the panel to include in the document and published in a total of 12 manuscripts composing the core chapters of this supplement. Draft manuscripts were prepared by the topic editor and members of the working groups for each of the topics, producing a total of 11 papers. Once the preliminary drafts were received, the Executive Committee (Writing Committee) then met to review, edit, and

  16. Compilation of the FY 1996 Army Financial Statements at the Defense Finance and Accounting Service Indianapolis Center

    National Research Council Canada - National Science Library

    Lane, F

    1998-01-01

    ... Consolidated Financial Statements of the Army General Fund. We evaluated the processes, including internal controls and methods that the DFAS Indianapolis Center used to compile the Army FY 1996 General Fund financial statements...

  17. Technical data summary supporting the spent nuclear fuel environmental impact statement, November 1993

    International Nuclear Information System (INIS)

    Geddes, R.L.; Claxton, R.E.; Lengel, J.D.

    1993-11-01

    This report has been compiled by the WSRC Nuclear Materials Processing Division's Planning Section at the request of the Office of Spent Fuel Management and Special Projects (EM-37) to support issuance of the Spent Nuclear Fuel Environmental Impact Statement. Savannah River site data evaluates five programmatic options including open-quotes No Actionclose quotes ranging up to transfer of all DOE responsibility spent fuel to the SRS. For each option, a range of management/disposition scenarios has been examined. Each case summary provides information relative to the technical proposal, technical issues, environmental impacts, and projected costs for a 50 period (to 2044) when it is assumed that the material will be dispositioned from the SRS. It must be recognized that this report was prepared under severe time constraints and contains many simplifications and assumptions. It is highly recommended that significant additional study be performed before basing key decisions upon the data contained in this report. It represents a best effort by a significant group of technical personnel familiar with nuclear materials processing, handlings and storage but it is likely that careful scrutiny will reveal numerous discrepancies and omissions. The bulk of the effort went into defining the engineering approaches necessary to execute the various mission scenarios. Collection and/or calculation of much of the various waste, emission, and utility consumption data, so important to an Environmental Impact Statement, has not been completed at this time

  18. 40 CFR 271.7 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

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

  19. 17 CFR 210.7-04 - Income statements.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.7-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-04 Income statements... face of the income statements and in the notes thereto filed for persons to whom this article pertains...

  20. 14 CFR 21.130 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

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

  1. General writing-information packet for the environmental impact project

    International Nuclear Information System (INIS)

    Raaen, H.P.

    1975-02-01

    The information packet was prepared primarily for internal use at Holifield National Laboratory. The contents include suggestions to authors of environmental statements; format of environmental statements; formats of references given in environmental statements; preparation of SELECTED BIBLIOGRAPHY; troublesome words; glossary; abbreviations, initialisms, and symbols; and MT/ST taping procedure. (U.S.)

  2. Rocky Flats Plant site, Golden, Jefferson County, Colorado. Final environmental impact statement (final statement to ERDA 1545-D)

    International Nuclear Information System (INIS)

    1980-04-01

    This final Environmental Impact Statement (FEIS) incorporates a number of changes as a result of the comments and suggestions received on the Draft Environmental Impact Statement. The major additions and revisions of this first of the three-volume statement are discussed. Chapter titles are: summary; background; environmental impacts; unavoidable adverse environmental effects; alternatives; relationship between short-term uses and long-term productivity; relationship to land-use plans; irreversible and irretrievable commitments of resources; and, environmental trade-off analysis. Chapter 2 includes updated information on seismic stability of the area and seismic design criteria are presented. A mechanism for dissemination of the data from seismic studies in progress is specified. The Plant's personnel protection program with respect to nonradioactive materials, Plant security systems, and the emergency plans of the Plant and the State of Colorado are discussed in greater detail. Material on the environmental monitoring program was updated to reflect current monitoring and measuring conditions. Discussions of various soil sampling methods, plutonium background levels in soil, and plutonium soil standards, are presented. The dose calculations in Chapter 3 were extended to include comparisons of organ doses to natural background organ doses as well as the dose to the whole body. Doses to women and children are considered by exposure pathway as well as those for Standard Man. All credible accident scenarios were reviewed and details updated. A comprehensive discussion of genetic and health effects is presented in Appendices G-2 through G-4. Chapter 5 was revised to reflect the effort and cost involved in decontaminating soil, both on-site and offsite, relative to various decontamination criteria which might be employed

  3. Resonating Statements: Discursive acts in IT projects

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

    IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... of an IT project in a Danish local government spans a two-year time period and demonstrates a double-loop legitimization process. First, resonating statements are produced to localize a national IT initiative to support the specificity of a local government discourse. Second, the resonating statements are used...

  4. Strategic priorities of Iranian companies: an application of mission statement content analysis

    OpenAIRE

    Shahriar AZIZI; Vahid MAKIZADEH

    2014-01-01

    The mission statement describes the strategic priorities of a company. It determines the roadmap for strategic decision in the corporation. Research on mission statement elements is an interesting field because it clarifies the strategic priorities of the company. This paper aims to analyze these priorities among 48 large Iranian companies active in four selected industries based on David’s (1989) nine-element model. These components include customer, market, general image, product, technolog...

  5. Muffled voices. Making way for impact statements in criminal justice system in India

    Directory of Open Access Journals (Sweden)

    Dipa Dube

    2018-03-01

    Full Text Available Victim Impact Statement (VIS is a crucial aspect in the process of dispensation of justice. It reinforces the participatory model of criminal justice system, wherein both the accused and the victim are significant and interwined in justice delivery mechanism. VIS has received little support from pro-accused activists who assert that the acceptance of such statements would make way for emotional blackmail and consequent enhancement of quantum of sentence. The claim has, however, been assailed by victimologists the world over, who have hailed the same as a positive assertion of the rights of the victim in the sentencing process. Simply speaking, a victim impact statement is a written or verbal statement made as part of the judicial legal process, which allows a victim of crime the opportunity to speak during the sentencing of the accused. It offers an opportunity to the victim or his/her family members to elaborate the trauma and hardships faced as a result of the crime committed. The present status of the victim or family, including the inconveniences faced, also become clear to the judge and allows him to make a decision. While VIS has been considered as significant and included as part of the criminal justice process in several nations across the world, India has remained rather unmoved and untouched. Several victimological approaches have been included in recent years in the criminal procedure of the land, yet impact statements seem to have eluded the legislators. This is particularly of significance in light of Indian judgments where the courts have reiterated that punishment must respond to the “society’s cry for justice”.

  6. PREPARATION AND PROVIDING FINANCIAL INFORMATION, CORRECTION OF MISTAKES IN REPORTING COMPLIANCE WITH THE PRINCIPLES OF IFRS

    Directory of Open Access Journals (Sweden)

    Zinaida P. Arharova

    2014-01-01

    Full Text Available In this article the main questions of preparation of financial information (IFRS 1 areconsidered. In this text the main requirements of users to accounting (financial information are expressed. The principlesof preparation and drawing up financial statements aren’t standards, it is possibleto divide them in three main groups. In article each of these groups are considered.

  7. 75 FR 57548 - Environmental Impact Statement: U.S. 64/Corridor K. The Project Begins on U.S. 64 From West of...

    Science.gov (United States)

    2010-09-21

    ... that an Environmental Impact Statement (EIS) will be prepared for a proposed highway project in Polk County, Tennessee. FOR FURTHER INFORMATION CONTACT: Mr. Charles J. O'Neill, Planning and Program..., Suite 508, Nashville, Tennessee 37217, Telephone: (615) 781-5770, E-mail: Charles[email protected

  8. 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.

  9. [Mission statements of Dutch mental health institutions; the quality of communication with stakeholders].

    Science.gov (United States)

    Krol, D G H; de Kruif, J

    2013-01-01

    As a result of recent reforms in Dutch health care, healthcare providers are having to operate more and more like commercial organisations and adopt some of the rules prevailing in the profit sector. Because missions statements can be an efficient means of useful communication with internal and external stakeholders they can make a useful contribution to the way healthcare institutions are managed and to their status and reputation. Research shows that in view of this the quality of the messages conveyed via mission statements is important. To ascertain which stakeholders are mentioned in the mission statements of Dutch mental healthcare providers and to quantify the quality of the messages conveyed to them via mission statements. We examined the mission statements of 34 mental health providers to find out which stakeholders were included. The message conveyed to the stakeholders was quantified by means of a validated measuring instrument devised specifically for this purpose. Patients were referred to in all mission statements and the quality of the messages conveyed was of higher quality than the messages conveyed to other stakeholders. Other important stakeholders on whom the institutions depended were referred to much less frequently and the quality of sections of text referring to them was definitely inferior. Mission statements frequently serve as management tool for Dutch mental healthcare providers. The potential benefits that these statements could bestow on the providers are not being fully exploited because the standard of communication with several internal and external stakeholders is of poor quality.

  10. 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.

  11. 21 CFR 201.50 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  12. Teaching the Indirect Method of the Statement of Cash Flows in Introductory Financial Accounting: A Comprehensive, Problem-Based Approach

    Science.gov (United States)

    Brickner, Daniel R.; McCombs, Gary B.

    2004-01-01

    In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be…

  13. 76 FR 65746 - Notice of Availability of Joint Final Environmental Impact Statement/Final Environmental Impact...

    Science.gov (United States)

    2011-10-24

    ...In accordance with the National Environmental Policy Act of 1969, as amended (NEPA), and the Federal Land Policy and Management Act of 1976, as amended (FLPMA), the Bureau of Land Management (BLM) and the California Public Utilities Commission (CPUC) have prepared a Final Environmental Impact Statement (EIS) and Final Environmental Impact Report (EIR) as a joint environmental analysis document for Tule Wind, LLC's Tule Wind Project (Tule Project) and the San Diego Gas and Electric's (SDG&E) East County Substation Project (ECO Project) and by this notice are announcing the availability of the Final EIS/EIR. By this Notice the BLM is also segregating the public lands within the Tule Project application area from appropriation under the public land laws including the Mining Law, but not the Mineral Leasing or Material Sales Act, for a period of 2 years.

  14. Final environmental impact statement. Proton--Proton Storage Accelerator Facility (ISABELLE), Brookhaven National Laboratory, Upton, New York

    International Nuclear Information System (INIS)

    1978-08-01

    An Environmental Impact Statement for a proposed research facility (ISABELLE) to be built at Brookhaven National Laboratory (BNL) is presented. It was prepared by the Department of Energy (DOE) following guidelines issued for such analyses. In keeping with DOE policy, this statement presents a concise and issues-oriented analysis of the significant environmental effects associated with the proposed action. ISABELLE is a proposed physics research facility where beams of protons collide providing opportunities to study high energy interactions. The facility would provide two interlaced storage ring proton accelerators, each with an energy up to 400 GeV intersecting in six experimental areas. The rings are contained in a tunnel with a circumference of 3.8 km (2.3 mi). The facility will occupy 250 ha (625 acres) in the NW corner of the existing BNL site. A draft Environmental Impact Statement for this proposed facility was issued for public review and comment by DOE on February 21, 1978. The principal areas of concern expressed were in the areas of radiological impacts and preservation of cultural values. After consideration of these comments, appropriate actions were taken and the text of the statement has been amended to reflect the comments. The text was annotated to indicate the origin of the comment. The Appendices contain a glossary of terms and listings of metric prefixes and conversions and symbols and abbreviations

  15. Final programmatic environmental impact statement related to decontamination and disposal of radioactive wastes resulting from March 28, 1979 accident, Three Mile Island Nuclear Station, Unit 2, Docket No. 50-320

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1981-03-01

    A Final Programmatic Environmental Impact Statement (PEIS) related to the decontamination and disposal of radioactive wastes resulting from the March 28, 1979, accident at Three Mile Island Nuclear Station, Unit 2 (Docket No. 50-320) has been prepared by the Office of Nuclear Reactor Regulation of the Nuclear Regulatory Commission in response to a directive issued by the Commission on November 21, 1979. This statement is an overall study of the activities necessary for decontamination of the facility, defueling, and disposition of the radioactive wastes. The available alternatives considered ranged from implementation of full cleanup to no action other than continuing to maintain the reactor in a safe shutdown condition. Also included are comments of governmental agencies, other organizations, and the general public on the Draft PEIS on this project, and staff responses to these comments. (author)

  16. Preparation and its drug release property of radiation-polymerized poly(methyl methacrylate) capsule including potassium chloride

    International Nuclear Information System (INIS)

    Yoshida, Masaru; Kumakura, Minoru; Kaetsu, Isao

    1979-01-01

    Porous flat circular capsules including KCl as a drug were prepared by radiation-induced polymerization of methyl methacrylate at room temperature in the presence of polyethylene glycol No. 600. The porous structure can be controlled by the methyl methacrylate-polyethylene glycol No. 600 composition. The amount of drug released was linearly related to the square root of time. The magnitude of drug release increased roughly in proportional to the water content of capsule, which can be related to porosity in the capsule. (author)

  17. 7 CFR 1980.445 - Periodic financial statements and audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to submit periodic financial statements to the lender. Lenders must forward copies of the financial statements and...

  18. Nuclear risk assessment for the Mars 2020 mission environmental impact statement.

    Energy Technology Data Exchange (ETDEWEB)

    Clayton, Daniel James; Bignell, John L.; Jones, Christopher Andrew; Rohe, Daniel Peter; Flores, Gregg J.; Bartel, Timothy James; Gelbard, Fred; Le, San; Morrow, Charles.; Potter, Donald L.; Young, Larry W.; Bixler, Nathan E.; Lipinski, Ronald J.

    2014-01-01

    In the summer of 2020, the National Aeronautics and Space Administration (NASA) plans to launch a spacecraft as part of the Mars 2020 mission. One option for the rover on the proposed spacecraft uses a Multi-Mission Radioisotope Thermoelectric Generator (MMRTG) to provide continuous electrical and thermal power for the mission. An alternative option being considered is a set of solar panels for electrical power with up to 80 Light-Weight Radioisotope Heater Units (LWRHUs) for local component heating. Both the MMRTG and the LWRHUs use radioactive plutonium dioxide. NASA is preparing an Environmental Impact Statement (EIS) in accordance with the National Environmental Policy Act. The EIS will include information on the risks of mission accidents to the general public and on-site workers at the launch complex. This Nuclear Risk Assessment (NRA) addresses the responses of the MMRTG or LWRHU options to potential accident and abort conditions during the launch opportunity for the Mars 2020 mission and the associated consequences. This information provides the technical basis for the radiological risks of both options for the EIS.

  19. THE FINANCIAL STATEMENTS OF USER REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    Olga Gandziuk

    2016-11-01

    Full Text Available The aim of the study is to investigate qualitative characteristics of financial reporting in the context of the interests of different groups of users. The subject of research is the financial statements of the enterprise. Methodology. The theoretical base of the study are the provisions of general scientific theory of knowledge studied phenomena and processes, in particular: the methods of induction and deduction (in determining the principles of formation of the financial statements; analysis and synthesis (in establishing the role and importance of reporting to the needs of users comparisons, associations and analogies (the justification of qualitative characteristics of financial statements. The information base for scientific research became scientific papers and publications of domestic and foreign scientists-economists, materials of scientific-practical conferences, legislative and normative documents, the World Bank materials and International Accounting Standards Board. Results of the research showed that in the present conditions of economic activities of Ukrainian enterprises, for the effective functioning of the company, is required to have them control system was adequate to the environment, and this is possible only if the relevant information systems. The financial statement plays a crucial role in the management of the company and is the main source of information about the firm’s financial condition. The basic groups of users of financial statements, depending on the interest that they show to the results of activity of the enterprise: external and internal. External users are classified into direct users and not a direct financial interest. It was determined that the financial statements should meet, first of all, the information needs of users with a direct financial interest, it is this group of users has the most leverage to influence the company. The influence of the quality characteristics of the formation of the real

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

    Directory of Open Access Journals (Sweden)

    Helene Kreysa

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

  1. Executive Summary to EDC-2: The Endocrine Society's Second Scientific Statement on Endocrine-Disrupting Chemicals.

    Science.gov (United States)

    Gore, A C; Chappell, V A; Fenton, S E; Flaws, J A; Nadal, A; Prins, G S; Toppari, J; Zoeller, R T

    2015-12-01

    This Executive Summary to the Endocrine Society's second Scientific Statement on environmental endocrine-disrupting chemicals (EDCs) provides a synthesis of the key points of the complete statement. The full Scientific Statement represents a comprehensive review of the literature on seven topics for which there is strong mechanistic, experimental, animal, and epidemiological evidence for endocrine disruption, namely: obesity and diabetes, female reproduction, male reproduction, hormone-sensitive cancers in females, prostate cancer, thyroid, and neurodevelopment and neuroendocrine systems. EDCs such as bisphenol A, phthalates, pesticides, persistent organic pollutants such as polychlorinated biphenyls, polybrominated diethyl ethers, and dioxins were emphasized because these chemicals had the greatest depth and breadth of available information. The Statement also included thorough coverage of studies of developmental exposures to EDCs, especially in the fetus and infant, because these are critical life stages during which perturbations of hormones can increase the probability of a disease or dysfunction later in life. A conclusion of the Statement is that publications over the past 5 years have led to a much fuller understanding of the endocrine principles by which EDCs act, including nonmonotonic dose-responses, low-dose effects, and developmental vulnerability. These findings will prove useful to researchers, physicians, and other healthcare providers in translating the science of endocrine disruption to improved public health.

  2. 76 FR 6493 - Notice of Intent to Prepare an Environmental Impact Statement for the Proposed K Road/Moapa Band...

    Science.gov (United States)

    2011-02-04

    ... Impact Statement for the Proposed K Road/Moapa Band of Paiute Indians Photovoltaic Solar Facility, Clark... U.S.C. 415, is the BIA approval of a solar energy ground lease and associated agreements entered... proposed solar generation facility to an existing substation on a transmission line with a rating up to 500...

  3. 37 CFR 201.29 - Access to, and confidentiality of, Statements of Account, Verification Auditor's Reports, and...

    Science.gov (United States)

    2010-07-01

    ... confidentiality of, Statements of Account, Verification Auditor's Reports, and other verification information... GENERAL PROVISIONS § 201.29 Access to, and confidentiality of, Statements of Account, Verification Auditor... Account, including the Primary Auditor's Reports, filed under 17 U.S.C. 1003(c) and access to a Verifying...

  4. 17 CFR 210.10-01 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

    ... financial statements, such as a statement of significant accounting policies and practices, details of... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting... Financial Accounting Standards Board that requires such change. (7) Any material retroactive prior period...

  5. 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

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements at... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-12 Age of...

  6. A CONTENT ANALYSIS OF THE MISSION STATEMENTS OF IRAN, TURKEY, INDIA AND UNITED STATES PHARMACEUTICAL COMPANIES

    Directory of Open Access Journals (Sweden)

    Shahriar AZIZI

    2014-06-01

    Full Text Available Pharmaceutical companies play a critical role in healthcare economy. Articulating mission statement of a Pharmaceutical company results in guiding strategies and activities of the firm. In this survey, mission statements of Iranian, Turkish, Indian and American pharmaceutical companies are analyzed. By using content analysis, frequencies of nine elements of the mission statement according to Fred R. David including: customers, product/service, market, technology, survival/growth/profitability, philosophy, self-perception, public image and employee were investigated. 98 mission statements of pharmaceutical companies (32 iranain companies, 16 Turkish companies, 30 Indian companies, and 20 American companies were analyzed. Simple correspondence analysis was used to extract the perceptual map. Results indicate that two dimensions of perceptual map include: focus of mission (throughput or input/output, and focus of mission elements (market or support. Iranian companies placed on the quarter of throughput /support, American and Turkish companies placed on the quarter of throughput/market. Indian companies placed on the quarter of input and output/market.

  7. 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...

  8. 12 CFR 350.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

    ... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...

  9. 17 CFR 210.8-03 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

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

  10. 17 CFR 210.8-02 - Annual financial statements.

    Science.gov (United States)

    2010-04-01

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

  11. 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...

  12. 76 FR 21345 - Environmental Impacts Statements;

    Science.gov (United States)

    2011-04-15

    ... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 04/04/2011 Through 04...

  13. 78 FR 48672 - Environmental Impacts Statements;

    Science.gov (United States)

    2013-08-09

    ... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/29/2013 Through...

  14. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Cirstea Andreea; Baltariu Carmen-Alexandra

    2013-01-01

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

  15. Final programmatic environmental impact statement for the Uranium Mill Tailings Remedial Action Ground Water Project. Volume 2

    International Nuclear Information System (INIS)

    1996-10-01

    The purpose of the Uranium Mill Tailings Remedial Action (UMTRA) Ground Water Project is to eliminate, reduce, or address to acceptable levels the potential health and environmental consequences of milling activities. One of the first steps in the UMTRA Ground Water Project is the preparation of the Programmatic Environmental Impact Statement (PEIS). This report contains the comments and responses received on the draft PEIS

  16. Environmental impact statements: Nuclear generation, radioactive waste disposal, and isotope-separation projects. June 1973-September 1989 (Citations from the NTIS data base). Report for June 1973-September 1989

    Energy Technology Data Exchange (ETDEWEB)

    1989-11-01

    This bibliography contains citations concerning draft and final impact statements for environmental radiation hazards. Prepared by the Department of Energy, Nuclear Regulatory Commission, Oak Ridge National Laboratory, and others, these reports provide environmental input into the U.S. Department of Energy (DOE) decisions on proposed construction and decommissioning of nuclear power plants, radioactive-waste-disposal facilities and sites, and isotope-separation projects. Minor emphasis is placed upon community awareness and public concern where it applies to Federal guidelines and atomic facility location. (Contains 175 citations fully indexed and including a title list.)

  17. American Society for Pain Management nursing position statement: pain management in patients with substance use disorders.

    Science.gov (United States)

    Oliver, June; Coggins, Candace; Compton, Peggy; Hagan, Susan; Matteliano, Deborah; Stanton, Marsha; St Marie, Barbara; Strobbe, Stephen; Turner, Helen N

    2012-10-01

    The American Society for Pain Management Nursing (ASPMN) has updated its position statement on managing pain in patients with substance use disorders. This position statement is endorsed by the International Nurses Society on Addictions (IntNSA) and includes clinical practice recommendations based on current evidence. It is the position of ASPMN and IntNSA that every patient with pain, including those with substance use disorders, has the right to be treated with dignity, respect, and high-quality pain assessment and management. Failure to identify and treat the concurrent conditions of pain and substance use disorders will compromise the ability to treat either condition effectively. Barriers to caring for these patients include stigmatization, misconceptions, and limited access to providers skilled in these two categories of disorders. Topics addressed in this position statement include the scope of substance use and related disorders, conceptual models of addiction, ethical considerations, addiction risk stratification, and clinical recommendations.

  18. 40 CFR 790.99 - Statement of financial responsibility.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Statement of financial responsibility... From Test Rules § 790.99 Statement of financial responsibility. Each applicant for an exemption shall submit the following sworn statement with his or her application: I understand that if this application...

  19. Columbia River system operation review. Final environmental impact statement

    International Nuclear Information System (INIS)

    1995-11-01

    Since the 1930's, the Columbia River has been harnessed for the benefit of the Northwest and the nation. Federal agencies have built 30 major dams on the river and its tributaries. Dozens of non-Federal projects have been developed as well. The dams provide flood control, irrigation, navigation, hydro-electric power generation, recreation, fish and wildlife, and streamflows for wildlife, anadromous fish, resident fish, and water quality. This is Appendix F of the Environmental Impact Statement for the Columbia River System, focusing on irrigation issues and concerns arrising from the Irrigation and Mitigation of impacts (M ampersand I) working Group of the SOR process. Major subheadings include the following: Scope and process of irrigation/M ampersand I studies; Irrigation/M ampersand I in the Columbia Basin Today including overview, irrigated acreage and water rights, Irrigation and M ampersand I issues basin-wide and at specific locations; and the analysis of impacts and alternative for the Environmental Impact Statement

  20. 18 CFR 706.405 - Supplementary statements.

    Science.gov (United States)

    2010-04-01

    ... employee shall at all times avoid acquiring a financial interest that could result, or taking an action... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.405... employment and financial interests shall be reported in a supplementary statement, in the format prescribed...

  1. FASB statement 121 and other accounting issues affecting reserves reporting

    Energy Technology Data Exchange (ETDEWEB)

    Rowden, K R [Currie Coopers and Lybrand, Toronto, ON (Canada)

    1996-03-01

    The provisions required by FASB 121, and their impact on oil and gas properties, were explained. This included the impact of FASB statement 121, accounting for the impairment of long-lived assets and for assets to be disposed of on oil and gas properties. A two-tiered approach to recognition and measurement was described, as well as how reserve estimates are used for measurement of impairment. Reserve reports were considered to be the basis for financial statement disclosure. Procedures for reporting of finding costs and acquisition costs according to FASB 69 were described, and the Securities and Exchange Commission (SEC) reporting requirements were summarized.

  2. FASB statement 121 and other accounting issues affecting reserves reporting

    International Nuclear Information System (INIS)

    Rowden, K.R.

    1996-01-01

    The provisions required by FASB 121, and their impact on oil and gas properties, were explained. This included the impact of FASB statement 121, accounting for the impairment of long-lived assets and for assets to be disposed of on oil and gas properties. A two-tiered approach to recognition and measurement was described, as well as how reserve estimates are used for measurement of impairment. Reserve reports were considered to be the basis for financial statement disclosure. Procedures for reporting of finding costs and acquisition costs according to FASB 69 were described, and the Securities and Exchange Commission (SEC) reporting requirements were summarized

  3. 17 CFR 230.417 - Date of financial statements.

    Science.gov (United States)

    2010-04-01

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

  4. Control of Bank Consolidated Financial Statements Quality

    OpenAIRE

    Margarita S. Ambarchyan

    2013-01-01

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

  5. Development of Methods of Preparing Materials for Teaching Machines: Professional Paper 29-68.

    Science.gov (United States)

    Skinner, B. F.; Zook, Lola M., Ed.

    In the preparation of 12-inch disc teaching machine materials for elementary college courses, a preliminary analysis of subject matter and required skills precedes sequential framing. The programer must assess the beginning level of student competence and frame questions to supply new material until the proper response stands alone. Statements for…

  6. 7 CFR 4279.137 - Financial statements.

    Science.gov (United States)

    2010-01-01

    ... accordance with Generally Accepted Accounting Principles will be required. (b) If specific circumstances... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section 4279.137... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of...

  7. 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...

  8. Statement of Canadian practice with respect to the mitigation of seismic sound in the marine environment : background paper

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2007-07-01

    This paper discussed the background research conducted by federal and provincial governments to prepare the statement of Canadian practice with respect to the mitigation of seismic sound in the marine environment. The statement was prepared to establish the minimum standards applicable to all seismic activities that used air source arrays in non-ice covered marine waters. The statement was designed to complement current environmental assessment processes and existing regulatory requirements governing marine seismic activities. The biological impacts of seismic sound on marine life were examined in relation to the physical, physiological and behavioural impacts to marine organisms. A peer review process was used to develop a risk-based approach to direct, indirect, chronic, and cumulative impacts. The background studies showed that biological impacts range from species to species as well as in relation to the proximity of the sound source arrays. Seismic sounds result in auditory impairment or other direct physical impacts to many marine animals. The peer review process demonstrated that mitigation measures should be used where potentially detrimental population-scale impacts may occur, or where adverse impacts may lead to the death, harm or harassment of marine mammals or turtles listed as endangered. Results of the research program and review process were used to develop mitigation requirements for planning seismic surveys; establishing safety zones; prescribing marine mammal and detection measures; and establishing prescribed start-up and shut-down procedures. It was concluded that variations to the mitigative measures can be used when environmental assessment processes point to regional specificities requiring modifications.

  9. 7 CFR 400.203 - Financial statement and certification.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial statement and certification. 400.203 Section...-Standards for Approval § 400.203 Financial statement and certification. (a) An entity desiring to become or continue as a contractor shall submit to the Corporation a financial statement which is as of a date not...

  10. 46 CFR 403.120 - Notes to financial statements.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Notes to financial statements. 403.120 Section 403.120... ACCOUNTING SYSTEM General § 403.120 Notes to financial statements. (a) All matters that are not clearly identified in the body of the financial statements of the Association, but which may materially influence...

  11. 12 CFR 18.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

    ...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...

  12. 8 CFR 286.5 - Remittance and statement procedures.

    Science.gov (United States)

    2010-01-01

    ... USER FEE § 286.5 Remittance and statement procedures. (a) The air or sea carrier whose ticket stock or... Commissioner, Financial Management a report from the independent accountant in accordance with the Statement on... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Remittance and statement procedures. 286.5...

  13. Final generic environmental impact statement on decommissioning of nuclear facilities

    International Nuclear Information System (INIS)

    1988-08-01

    This final generic environmental impact statement was prepared as part of the requirement for considering changes in regulations on decommissioning of commercial nuclear facilities. Consideration is given to the decommissioning of pressurized water reactors, boiling water reactors, research and test reactors, fuel reprocessing plants (FRPs) (currently, use of FRPs in the commercial sector is not being considered), small mixed oxide fuel fabrication plants, uranium hexafluoride conversion plants, uranium fuel fabrication plants, independent spent fuel storage installations, and non-fuel-cycle facilities for handling byproduct, source and special nuclear materials. Decommissioning has many positive environmental impacts such as the return of possibly valuable land to the public domain and the elimination of potential problems associated with increased numbers of radioactively contaminated facilities with a minimal use of resources. Major adverse impacts are shown to be routine occupational radiation doses and the commitment of nominally small amounts of land to radioactive waste disposal. Other impacts, including public radiation doses, are minor. Mitigation of potential health, safety, and environmental impacts requires more specific and detailed regulatory guidance than is currently available. Recommendations are made as to regulatory decommissioning particulars including such aspects as decommissioning alternatives, appropriate preliminary planning requirements at the time of commissioning, final planning requirements prior to termination of facility operations, assurance of funding for decommissioning, environmental review requirements. 26 refs., 7 figs., 68 tabs

  14. Draft environment statement related to operation of Moab uranium mill (Grand County, Utah)

    International Nuclear Information System (INIS)

    1977-11-01

    This draft environmental impact statement was prepared by the staff of the U.S. Nuclear Regulatory Commission and issued by the Commission's Office of Nuclear Material Safety and Safeguards. The proposed action is the continuation of Source Material License SUA-917 issued to Atlas Corporation for the operation of the Atlas Uranium Mill in Grand County, Utah, near Moab (Docket No. 40-3453). This authorizes a 600-ton (450-MT) per day acid leach circuit (for recovery of vanadium as well as uranium) and a 600-ton (450-MT) per day alkaline leach circuit

  15. Final Environmental Impact Statement and Environmental Impact Report for continued operation of Lawrence Livermore National Laboratory and Sandia National Laboratories, Livermore

    International Nuclear Information System (INIS)

    1992-08-01

    This Environmental Impact Statement/Environmental Impact Report (EIS/EIR) is prepared pursuant to the National Environmental Policy Act (NEPA) and the California Environmental Quality Act (CEQA). This document analyzes the potential environmental impacts of the proposed action: continued operation, including near-term (within 5 to 10 years) proposed projects, of Lawrence Livermore National Laboratory (LLNL) and Sandia National Laboratories, Livermore (SNL, Livermore). Additionally, this document analyzes a no action alternative involving continuing operations at FY 1992 funding levels without further growth, a modification of operations alternative to reduce adverse environmental impacts of operations or facilities, and a shutdown and decommissioning alternative of UC discontinuing its management of LLNL after the current contract expires on September 30, 1992. This document assesses the environmental impacts of the Laboratories' operations on air and water quality, geological and ecological systems, occupational and public health risks, prehistoric and historic resources, endangered species, floodplains and wetlands, socioeconomic resources, hazardous waste management, site contamination, and other environmental issues. The EIS/EIR is divided into five volumes and two companion reports. This volume contains copies of the written comments and transcripts of individual statements at the public hearing and the responses to them

  16. American Society for Pain Management Nursing Position Statement: Pain Management in Patients with Substance Use Disorders

    OpenAIRE

    Oliver, June; Coggins, Candace; Compton, Peggy; Hagan, Susan; Matteliano, Deborah; Stanton, Marsha; St. Marie, Barbara; Strobbe, Stephen; Turner, Helen N.

    2012-01-01

    The American Society for Pain Management Nursing (ASPMN) has updated its position statement on managing pain in patients with substance use disorders. This position statement is endorsed by the International Nurses Society on Addictions (IntNSA) and includes clinical practice recommendations based on current evidence. It is the position of ASPMN and IntNSA that every patient with pain, including those with substance use disorders, has the right to be treated with dignity, respect, and high qu...

  17. 75 FR 56653 - Suspension of Preparation of Environmental Impact Statement for the George Bush Intercontinental...

    Science.gov (United States)

    2010-09-16

    ... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Suspension of Preparation of... Aviation Administration (FAA), Department of Transportation (DOT). ACTION: Notice suspending preparation of..., potential changes to aircraft fleet mix, and the need to update the existing terminal concept as reasons...

  18. 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...

  19. Consensus statement on injury definitions and data collection procedures for studies of injuries in rugby union

    Science.gov (United States)

    Fuller, Colin W; Molloy, Michael G; Bagate, Christian; Bahr, Roald; Brooks, John H M; Donson, Hilton; Kemp, Simon P T; McCrory, Paul; McIntosh, Andrew S; Meeuwisse, Willem H; Quarrie, Kenneth L; Raftery, Martin; Wiley, Preston

    2007-01-01

    Wide variations in the definitions and methodologies used for studies of injuries in rugby union have created inconsistencies in reported data and made interstudy comparisons of results difficult. The International Rugby Board established a Rugby Injury Consensus Group (RICG) to reach an agreement on the appropriate definitions and methodologies to standardise the recording of injuries and reporting of studies in rugby union. The RICG reviewed the consensus definitions and methodologies previously published for football (soccer) at a meeting in Dublin in order to assess their suitability for and application to rugby union. Following this meeting, iterative draft statements were prepared and circulated to members of the RICG for comment; a follow‐up meeting was arranged in Dublin, at which time all definitions and procedures were finalised. At this stage, all authors confirmed their agreement with the consensus statement. The agreed document was presented to and approved by the International Rugby Board Council. Agreement was reached on definitions for injury, recurrent injury, non‐fatal catastrophic injury, and training and match exposures, together with criteria for classifying injuries in terms of severity, location, type, diagnosis and causation. The definitions and methodology presented in this consensus statement for rugby union are similar to those proposed for football. Adoption of the proposals presented in this consensus statement should ensure that more consistent and comparable results will be obtained from studies of injuries within rugby union. PMID:17452684

  20. Financial Statement Fraud Detection using Text Mining

    OpenAIRE

    Rajan Gupta; Nasib Singh Gill

    2013-01-01

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