WorldWideScience

Sample records for prepared statements include

  1. 75 FR 25217 - Intent To Prepare an Environmental Impact Statement for Northwest Aggregates' Previously...

    Science.gov (United States)

    2010-05-07

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

  2. 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...

  3. 7 CFR 3407.11 - Preparation of environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  4. 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.

  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. 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...

  7. 78 FR 69664 - Notice of Intent To Prepare a Supplemental Draft Environmental Impact Statement-Interconnection...

    Science.gov (United States)

    2013-11-20

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

  8. 77 FR 47876 - Intent To Prepare Environmental Impact Statements: Potential Commercial Wind Lease Issuance and...

    Science.gov (United States)

    2012-08-10

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

  9. 24 CFR 58.60 - Preparation and filing of environmental impact statements.

    Science.gov (United States)

    2010-04-01

    ... environmental impact statements. 58.60 Section 58.60 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development ENVIRONMENTAL REVIEW PROCEDURES FOR ENTITIES ASSUMING HUD... Environmental Impact Statements § 58.60 Preparation and filing of environmental impact statements. (a)...

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

    Science.gov (United States)

    2011-06-21

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

  11. 78 FR 69653 - Cancellation of the Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-11-20

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

  12. 28 CFR 91.57 - Actions that normally require the preparation of an environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  13. 21 CFR 25.22 - Actions requiring the preparation of an environmental impact statement.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    2012-04-06

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

  16. 77 FR 56835 - Constitution Pipeline Company, LLC; Notice of Intent To Prepare an Environmental Impact Statement...

    Science.gov (United States)

    2012-09-14

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

  17. 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

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

    OpenAIRE

    Tănase Alin-Eliodor; Calota Traian-Ovidiu

    2013-01-01

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

  19. 76 FR 45515 - Second Notice of Intent To Prepare an Environmental Impact Statement Related to Two Joint State...

    Science.gov (United States)

    2011-07-29

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

  20. 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.

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

    OpenAIRE

    Jaan Alver

    2005-01-01

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

  2. 75 FR 42678 - Intent To Prepare an Environmental Impact Statement for the Logan Northern Canal Reconstruction...

    Science.gov (United States)

    2010-07-22

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

  3. 78 FR 57449 - Notice Rescinding a Notice of Intent To Prepare a Programmatic Environmental Impact Statement...

    Science.gov (United States)

    2013-09-18

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

  4. 76 FR 49785 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Samish Indian...

    Science.gov (United States)

    2011-08-11

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

  5. 77 FR 68807 - Notice of Intent To Prepare an Environmental Impact Statement (EIS) for the Halletts Point...

    Science.gov (United States)

    2012-11-16

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

  6. 76 FR 53423 - Notice of Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for the...

    Science.gov (United States)

    2011-08-26

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

  7. 77 FR 23670 - Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for the Encinitas...

    Science.gov (United States)

    2012-04-20

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

  8. 75 FR 7452 - Intent To Prepare a Draft Environmental Impact Statement (DEIS) for the State of Alaska's...

    Science.gov (United States)

    2010-02-19

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

  9. 76 FR 4988 - Intent To Prepare an Environmental Impact Statement for a Potomac Yard Metrorail Station in...

    Science.gov (United States)

    2011-01-27

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

  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

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

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

    Science.gov (United States)

    2010-09-17

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

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

    Science.gov (United States)

    2010-10-26

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

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

    Science.gov (United States)

    2011-10-03

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

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

    Science.gov (United States)

    2010-04-23

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

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

    Science.gov (United States)

    2012-09-06

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

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

    Science.gov (United States)

    Educational Researcher, 2015

    2015-01-01

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

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

    Science.gov (United States)

    2010-09-24

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

  19. 76 FR 68741 - Notice of Intent To Prepare a Draft Environmental Impact Statement/Environment Impact Report...

    Science.gov (United States)

    2011-11-07

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

  20. 75 FR 13131 - Notice of Intent To Prepare an Environmental Impact Statement (EIS) for the Sale of Plum Island, NY

    Science.gov (United States)

    2010-03-18

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

  1. 78 FR 66377 - Notice of Intent To Prepare a Draft Environmental Impact Statement on a Proposed Incidental Take...

    Science.gov (United States)

    2013-11-05

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

  2. 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.

  3. 77 FR 64824 - Notice of Intent To Prepare an Environmental Impact Statement, a Possible Land Use Plan Amendment...

    Science.gov (United States)

    2012-10-23

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

  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

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

  5. 76 FR 24007 - Notice of Intent To Prepare an Environmental Impact Statement for the Lake Charles Carbon Capture...

    Science.gov (United States)

    2011-04-29

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

  6. 78 FR 20133 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Bull Mountain Unit...

    Science.gov (United States)

    2013-04-03

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

  7. 75 FR 30800 - Notice of Intent To Prepare an Environmental Impact Statement for Texas Clean Energy Project...

    Science.gov (United States)

    2010-06-02

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

  8. 81 FR 87954 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Tri-State Fuel...

    Science.gov (United States)

    2016-12-06

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

  9. 78 FR 54674 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Gold Rock Mine...

    Science.gov (United States)

    2013-09-05

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

  10. 78 FR 13643 - Intent To Prepare a Draft Environmental Impact Statement for the Proposed Delta Wetlands Project...

    Science.gov (United States)

    2013-02-28

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

  11. 75 FR 1401 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Baldwin Hills Crenshaw...

    Science.gov (United States)

    2010-01-11

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

  12. 75 FR 16828 - Notice of Intent To Prepare and Scope an Environmental Impact Statement (EIS) for the Outer...

    Science.gov (United States)

    2010-04-02

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

  13. 75 FR 76481 - Notice of Intent To Prepare Environmental Impact Statement for the HOPE SF Development at Alice...

    Science.gov (United States)

    2010-12-08

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

  14. 77 FR 42487 - Intent To Prepare a Draft Environmental Impact Statement To Reduce Avian Predation on Juvenile...

    Science.gov (United States)

    2012-07-19

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

  15. 75 FR 61452 - Notice of Intent To Prepare an Environmental Impact Statement for Military Training Activities at...

    Science.gov (United States)

    2010-10-05

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

  16. 78 FR 54635 - Notice of Intent To Prepare an Environmental Impact Statement for EA-18G Growler Airfield...

    Science.gov (United States)

    2013-09-05

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

  17. Framing the Teaching Philosophy Statement for Health Educators: What It Includes and How It Can Inform Professional Development

    Science.gov (United States)

    Ratnapradipa, Dhitinut; Abrams, Thereasa

    2012-01-01

    Teaching philosophy (TP) statements are increasingly required within academia for hiring and promotion purposes. For health educators, a TP can be a valuable resource for academicians as well as practitioners, linking educational theory with teaching techniques, philosophy with practice. The process of formulating a TP statement provides the…

  18. 75 FR 41163 - Notice of Intent To Prepare an Environmental Impact Statement and Overseas Environmental Impact...

    Science.gov (United States)

    2010-07-15

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

  19. 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.

  20. 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.

  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.

  2. 77 FR 47358 - Withdrawal of Notice of Intent To Prepare an Environmental Impact Statement for Proposed...

    Science.gov (United States)

    2012-08-08

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

  3. 77 FR 15088 - Public Scoping Meeting and Preparation of Environmental Impact Statement for Baryonyx Corporation...

    Science.gov (United States)

    2012-03-14

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

  4. 77 FR 74665 - Notice of Intent To Prepare an Environmental Impact Statement, Public Scoping Meeting, and...

    Science.gov (United States)

    2012-12-17

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

  5. 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.

  6. 76 FR 5144 - Notice of Intent To Prepare an Environmental Impact Statement for U.S. Navy F-35C West Coast...

    Science.gov (United States)

    2011-01-28

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

  7. 49 CFR 520.23 - Preparation of draft environmental impact statements.

    Science.gov (United States)

    2010-10-01

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

  8. Botulinum toxin assessment, intervention and aftercare for paediatric and adult niche indications including pain: international consensus statement.

    Science.gov (United States)

    Rawicki, B; Sheean, G; Fung, V S C; Goldsmith, S; Morgan, C; Novak, I

    2010-08-01

    Evidence is emerging for the use of botulinum neurotoxin type-A (BoNT-A) for niche indications including pain independent of spasticity. Pain indications such as chronic nociceptive back pain, piriformis syndrome, chronic myofascial pain, pelvic pain, complex regional pain syndrome, facial pain and neuropathic pain are outlined in this paper. Of these, class I evidence is available for the treatment of chronic nociceptive low back pain, piriformis syndrome, myofascial pain, facial pain, neuropathic pain and plantar fasciitis. Peri-operative use of BoNT-A is emerging, with indications including planning for surgery and facilitating surgery, as well as healing and improving analgesia post-operatively. Evidence is limited, although there are some reports that clinicians are successfully using BoNT-A peri-operatively. There is class I evidence showing pre-operative use of BoNT-A has a beneficial effect on outcomes following adductor-release surgery. The use of BoNT for treatment of tremor, other than neck tremor in the setting of cervical dystonia, including evidence for upper limb tremor, cranial tremor and non-dystonic neck tremor is reviewed. The evidence is variable at this stage, and further study is required to develop definitive recommendations for the clinical utility of BoNT-A for these indications.

  9. 75 FR 20379 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Hollister...

    Science.gov (United States)

    2010-04-19

    ... existing mine water management facilities that currently include a reverse-osmosis and desilting water treatment plant and rapid infiltration basins by adding underground dewatering wells and obtaining...

  10. 77 FR 43577 - Intent To Prepare an Environmental Impact Statement for the Proposed Westbrook Project, Corps...

    Science.gov (United States)

    2012-07-25

    ... two intermittent streams, seasonal wetlands, wetland swales, and vernal pools. The proposed site for... (including depressional areas within wetland swales). The Applicant reports that there are...

  11. 76 FR 37100 - Intent To Prepare an Environmental Impact Statement; Continued Operation of the Department of...

    Science.gov (United States)

    2011-06-24

    ...; and work in nuclear intelligence, nonproliferation, and treaty verification technologies. Nonweapons... emissions) and noise; Impacts on plants and animals, and their habitats, including species that are...

  12. 75 FR 56080 - Intent To Prepare a Draft Programmatic Environmental Impact Statement (PEIS) for the Development...

    Science.gov (United States)

    2010-09-15

    ... conducted in support of the plan formulation include: (1) Identification and biological characterization of... Management, Regulation and Enforcement, formerly known as Minerals Management Service (MMS), to ensure the...

  13. 76 FR 30320 - Public Scoping Meeting and Preparation of Environmental Impact Statement for Luce Bayou...

    Science.gov (United States)

    2011-05-25

    ... United States including wetlands; water quality; aquatic species; air quality; environmental justice... material into waters of the United States, including jurisdictional wetlands, and the construction of... Process: A Public Notice was published on April 19, 2010 to initiate the public scoping process for the...

  14. 78 FR 37533 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement for Engineered High...

    Science.gov (United States)

    2013-06-21

    ... to evaluate the performance of EHECs. Confined field trials may range in size and could include... meetings to solicit input on the issues, concerns, and alternatives of the PEIS. Poster sessions will be... trials may range in size and could include development- scale (up to 5 acres), pilot-scale (up to...

  15. 75 FR 3956 - Intent To Prepare an Environmental Impact Statement for Proposed Transit Improvements in the...

    Science.gov (United States)

    2010-01-25

    .... Representatives of Native American Tribal governments and of all Federal, State, regional and local agencies that... American Tribes to comment on the scope of the Draft EIS, including the project's purpose and need, the... widening, traffic engineering actions, ] bus route restructuring, shortened bus headways, expanded use of...

  16. 75 FR 42168 - Nextera Energy Seabrook; Notice of Intent To Prepare an Environmental Impact Statement and...

    Science.gov (United States)

    2010-07-20

    ... environmental standards; c. Affected State and local government agencies, including those authorized to develop and enforce relevant environmental standards; d. Any affected Indian tribe; e. Any person who requests... the application was published in the Federal Register on June 16, 2010 (75 FR 34180). A notice...

  17. 78 FR 70295 - Intent to Prepare an Environmental Impact Statement for the Dam Safety Modification Report...

    Science.gov (United States)

    2013-11-25

    ... unacceptable erosion associated with overtopping of areas of the dam not designed to be overtopped. After a... begin detailed design and ] subsequent construction of the recommended alternative which included a 13... pavement for scour protection downstream of the hydropower penstocks. Ongoing construction on...

  18. 77 FR 11497 - Notice of Intent To Prepare an Environmental Impact Statement/Overseas Environmental Impact...

    Science.gov (United States)

    2012-02-27

    ..., Carr Inlet Operations Area, and the Southeast Alaska Acoustic Measurement Facility (SEAFAC). In addition to these range complexes, the Study Area also includes ] pierside locations on Navy bases where... Peninsula and Gig Harbor Peninsula. The Southeast Alaska Acoustic Measurement Facility (SEAFAC) is...

  19. 75 FR 6003 - Preparation of a Programmatic Environmental Impact Statement (PEIS) for the Stationing and...

    Science.gov (United States)

    2010-02-05

    ... have existing military port facilities that do not require new infrastructure construction or... walls common in developing countries. The JHSV includes a weapons mount for crew served weapons, a flight deck for helicopter operations, and an off-load ramp that allows vehicles to drive off the ship...

  20. 76 FR 41817 - Notice of Intent To Prepare a Joint Environmental Impact Statement and Environmental Impact...

    Science.gov (United States)

    2011-07-15

    ... Environmental Impact Report for the Proposed Alta East Wind Project, and Possible Land Use Plan Amendment, Kern... comments on issues and alternatives related to the Alta East Wind Project Draft EIS/EIR and CDCA Plan...), which may include an amendment to the California Desert Conservation Area (CDCA) Plan (1980 as...

  1. 78 FR 50087 - Notice of Intent To Prepare a Supplemental Environmental Impact Statement for the Alpine...

    Science.gov (United States)

    2013-08-16

    ... the National Environmental Policy Act of 1969, as amended (NEPA), the Federal Land Policy and...), as amended, the Bureau of Land Management (BLM) Arctic Field Office, Fairbanks, Alaska, intends to... Executive Order 13175 and other policies. Tribal concerns, including impacts on Indian trust assets...

  2. 49 CFR 520.34 - Comments on environmental statements prepared by other agencies.

    Science.gov (United States)

    2010-10-01

    ... environmental impacts, e.g., low capital intensive improvements, mass transit alternatives to highway... shall include appropriate communications with the grantor agency. h. TGC will determine application of... historical societies, museums, or academic institutions having expertise with regard to the property. Use...

  3. 75 FR 58370 - Notice of Intent To Prepare a Legislative Environmental Impact Statement for the Proposed...

    Science.gov (United States)

    2010-09-24

    ... 85364; 2. Tuesday, December 7, 2010, 5:30 p.m. to 8 p.m., Holiday Inn Express--El Centro, Conference Room B, 350 Smoketree Drive, El Centro, California 92243; 3. Wednesday, December 8, 2010, 5:30 p.m. to... period. Issues to be addressed include, but are not limited to, biological resources, cultural resources...

  4. 78 FR 43868 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Whittier Narrows Dam...

    Science.gov (United States)

    2013-07-22

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

  5. 76 FR 20634 - Withdrawal of Notice of Intent To Prepare a Supplemental Environmental Impact Statement for a...

    Science.gov (United States)

    2011-04-13

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

  6. 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...

  7. LEGAL-EASE:Analyzing Chinese Financial Statements

    Institute of Scientific and Technical Information of China (English)

    EDWARD; MA

    2008-01-01

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

  8. 75 FR 77859 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement for the Hawai‘i...

    Science.gov (United States)

    2010-12-14

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

  9. 43 CFR 404.50 - What information will be included in the feasibility report prepared by Reclamation.

    Science.gov (United States)

    2010-10-01

    ... PROGRAM Feasibility Studies § 404.50 What information will be included in the feasibility report prepared... will be based on Reclamation's review of the feasibility study and its application of the criteria set... feasibility report prepared by Reclamation. 404.50 Section 404.50 Public Lands: Interior Regulations...

  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

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

  11. 78 FR 57447 - Environmental Impact Statement for the ACEforward

    Science.gov (United States)

    2013-09-18

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

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

    Institute of Scientific and Technical Information of China (English)

    唐有川

    2011-01-01

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

  13. Farm and Ranch Financial Statements

    OpenAIRE

    Israelsen, Clark; Feuz, Dillon

    2014-01-01

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

  14. Solar cells, structures including organometallic halide perovskite monocrystalline films, and methods of preparation thereof

    KAUST Repository

    Bakr, Osman M.

    2017-03-02

    Embodiments of the present disclosure provide for solar cells including an organometallic halide perovskite monocrystalline film (see fig. 1.1B), other devices including the organometallic halide perovskite monocrystalline film, methods of making organometallic halide perovskite monocrystalline film, and the like.

  15. 78 FR 54871 - Notice of Amendment to the Notice of Intent To Prepare an Environmental Impact Statement (EIS...

    Science.gov (United States)

    2013-09-06

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

  16. 76 FR 34211 - Intent To Prepare a Draft Environmental Impact Statement for the Proposed Kennecott Utah Copper...

    Science.gov (United States)

    2011-06-13

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

  17. 78 FR 23782 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Gibellini Mine...

    Science.gov (United States)

    2013-04-22

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

  18. 75 FR 47059 - Notice To Rescind Notice of Intent To Prepare an Environmental Impact Statement: Warren County, IA

    Science.gov (United States)

    2010-08-04

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

  19. 78 FR 34637 - Dow AgroSciences LLC; Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-06-10

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

  20. 76 FR 50171 - Notice of Intent To Prepare an Environmental Impact Statement for the Henrys Fork Salinity...

    Science.gov (United States)

    2011-08-12

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

  1. 77 FR 13117 - Excelerate Energy L.P.; Notice of Intent To Prepare an Environmental Impact Statement for the...

    Science.gov (United States)

    2012-03-05

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

  2. 76 FR 33270 - Cancellation of the Notice of Intent To Prepare a Programmatic Environmental Impact Statement for...

    Science.gov (United States)

    2011-06-08

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

  3. 78 FR 48658 - Notice of Amendment to the Notice of Intent To Prepare an Environmental Impact Statement for the...

    Science.gov (United States)

    2013-08-09

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

  4. 76 FR 26996 - Notice of Intent To Prepare an Environmental Impact Statement for New Corporate Average Fuel...

    Science.gov (United States)

    2011-05-10

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

  5. Evaluation of sustained release suppositories prepared with fatty base including solid fats with high melting points.

    Science.gov (United States)

    Takatori, Toshihito; Shimono, Norihito; Higaki, Kazutaka; Kimura, Toshikiro

    2004-07-08

    To prepare the sustained release suppositories, solid fats such as polyglycerol ester of fatty acids (PGEFs) or beeswax were utilized with a fatty suppository base, Witepsol H15. PGEFs such as decaglycerol heptabehenate (HB750) and hexaglycerol pentastearate (PS500), and beeswax have relatively high melting points. The addition of PGEFs or beeswax to Witepsol H15 increased the apparent viscosity of suppository bases at 37 degrees C without any large change in the melting point of Witepsol H15. Moreover, the apparent viscosity of a mixed base with HB750, PS500 or beeswax at 37 degrees C was significantly correlated with the amount of each solid fat in a mixed base. The release of acetaminophen (AAP), a model drug, from suppositories was delayed by HB750, PS500 or beeswax, and an excellent correlation was observed between the apparent viscosity of these mixed bases and Higuchi's rate constants in each mixed base suppository, suggesting that these solid fats could regulate the drug release from the mixed base suppositories by changing their viscosity. In the in vivo absorption study in rats, several suppositories made from Witepsol H15-HB750 or Witepsol H15-beeswax mixed bases prolonged the rectal absorption of AAP without reducing AUC. In conclusion, by using solid fats such as HB750 and beeswax with relatively high melting points, it is possible to control the rate of drug release from fatty base suppositories for maintaining the plasma concentration of drugs for longer time periods.

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

    Science.gov (United States)

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

    2012-11-01

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

  7. 7 CFR 4279.137 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    2011-10-12

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

  9. THE PROTECTION OF JURASSIC SITES AND FOSSILS: CHALLENGES FOR GLOBAL JURASSIC SCIENCE (INCLUDING A PROPOSED STATEMENT ON THE CONSERVATION OF PALAEONTOLOGICAL HERITAGE AND STRATOTYPES

    Directory of Open Access Journals (Sweden)

    KEVIN N. PAGE

    2004-03-01

    Full Text Available Effective geoconservation systems are crucial to the activities of subcommissions of the International Subcommission on Stratigraphy, such as the Jurassic Subcommission (ISJS. Fundamentally, the core activity of any Subcommission, the establishment of Global Stratotype Sections and Points (GSSPs is a conservation activity in itself, involving the selection of key sites, to be maintained as references for subsequent consultation. Without adequate national site protection and management systems this fundamental function is liable to fail as the selected site remains vulnerable to loss and damage. In addition, strict conservation systems applied without adequate understanding of the needs of research and education can also prevent or significantly inhibit geological science and the use of sites such as GSSPs. To address these extreme scenarios and assist the development of a more scientific approach to conservation of geological sites of stratigraphical and palaeontological importance during dialogues with administrative authorities, a Statement defining categories of palaeontological heritage requiring protection and the basic requirements needed to achieve the conservation of stratotype localities is here proposed. The context of the protection of Jurassic sites within other international projects is also reviewed, in particular the IUGS Geosites project, within which all GSSPs will be listed.

  10. Preparation

    Directory of Open Access Journals (Sweden)

    M.M. Dardir

    2014-03-01

    Full Text Available Some hexanamide-mono and di-linoleniate esters were prepared by the reaction of linolenic acid and hexanamide (derived from the reaction of hexanoic acid and diethanolamine. The chemical structure for the newly prepared hexanamide-mono and di-linoleniate esters were elucidated using elemental analysis, (FTIR, H 1NMR and chemical ionization mass spectra (CI/Ms spectroscopic techniques. The results of the spectroscopic analysis indicated that they were prepared through the right method and they have high purity. The new prepared esters have high biodegradability and lower toxicity (environmentally friendly so they were evaluated as a synthetic-based mud (ester-based mud for oil-well drilling fluids. The evaluation included study of the rheological properties, filtration and thermal properties of the ester based-muds formulated with the newly prepared esters compared to the reference commercial synthetic-based mud.

  11. 77 FR 3255 - Notice of Intent To Prepare an Environmental Impact Statement for the Acquisition of a Natural...

    Science.gov (United States)

    2012-01-23

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

  12. 77 FR 22608 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Bald Mountain Mine...

    Science.gov (United States)

    2012-04-16

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

  13. 75 FR 81328 - Intent To Prepare an Environmental Impact Statement for the Metro Gold Line Foothill Extension...

    Science.gov (United States)

    2010-12-27

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

  14. 77 FR 68803 - Notice of Intent To Prepare an Environmental Impact Statement for the HOPE SF Development at...

    Science.gov (United States)

    2012-11-16

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

  15. 78 FR 34638 - Monsanto Co.; Notice of Intent To Prepare an Environmental Impact Statement for Determination of...

    Science.gov (United States)

    2013-06-10

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

  16. 75 FR 6175 - Notice of Intent to Prepare an Environmental Impact Statement on the Effects of Oil and Gas...

    Science.gov (United States)

    2010-02-08

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

  17. 75 FR 77654 - Notice of Intent To Prepare a Land Use Plan Amendment and an Environmental Impact Statement for...

    Science.gov (United States)

    2010-12-13

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

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

    Science.gov (United States)

    2011-05-11

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

  19. 75 FR 13138 - Grand Ditch Breach Restoration Environmental Impact Statement, Rocky Mountain National Park, CO

    Science.gov (United States)

    2010-03-18

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

  20. 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…

  1. The Type of Forage Substrate Preparation Included as Substrate in a RUSITEC System Affects the Ruminal Microbiota and Fermentation Characteristics

    Directory of Open Access Journals (Sweden)

    Alexandre V. Chaves

    2017-04-01

    Full Text Available In vitro fermentation systems such as the rumen simulation technique (RUSITEC are frequently used to assess dietary manipulations in livestock, thereby limiting the use of live animals. Despite being in use for nearly 40 years, improvements are continually sought in these systems to better reflect and mimic natural processes in ruminants. The aim of this study was to evaluate the effect of forage preparation, i.e., frozen minced (FM and freeze-dried and ground (FDG, on the ruminal microbiota and on fermentation characteristics when included as a substrate in a RUSITEC system. A completely randomized design experiment was performed over a 15-day period, with 7 days of adaptation and an 8-day experimental period. Fermentation parameters (total gas, CH4, and volatile fatty acid production were analyzed on a daily basis over the experimental period and the archaeal and bacterial microbiota (liquid-associated microbes [LAM] and solid-associated microbes [SAM] was assessed at 0, 5, 10, and 15 days using high-throughput sequencing of the 16S rRNA gene. Results from this study suggested a tendency (P = 0.09 of FM treatment to increase daily CH4 (mg/d production by 16.7% when compared with FDG treatment. Of the major volatile fatty acids (acetate, propionate, and butyrate, only butyrate production was greater (P = 0.01 with FM treatment compared with FDG substrate. The archaeal and bacterial diversity and richness did not differ between the forage preparations, although feed particle size of the forage had a significant effect on microbial community structure in the SAM and LAM samples. The Bacteroidetes phylum was more relatively abundant in the FM substrate treatment, while Proteobacteria was enriched in the FDG treatment. At the genus-level, Butyrivibrio, Prevotella, and Roseburia were enriched in the FM substrate treatment and Campylobacter and Lactobacillus in the FDG substrate treatment. Evidence from this study suggests that forage preparation

  2. 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

    ... solar parabolic trough, photovoltaic panels, an electrical transmission substation, switchyard... proposal may include up to 20 MW of photovoltaic solar power. The proposed project would be located...

  3. 75 FR 68819 - Preparation of an Environmental Impact Statement for Issuance of an Incidental Take Permit for...

    Science.gov (United States)

    2010-11-09

    ... available data sets including SOS recovery data and nocturnal ornithological radar data. KSHCP participants..., structures, and lights; placing power line segments underground; implementing design standards for...

  4. 76 FR 60474 - Intent To Prepare a Draft Environmental Impact Statement (DEIS) for the Haile Gold Mine in...

    Science.gov (United States)

    2011-09-29

    ... closure and rehabilitation, conservation, economics, aesthetics, general environmental concerns, historic... will include, but will not necessarily be limited to, Section 401 of Clean Water Act; Essential...

  5. 17 CFR 240.13d-101 - Schedule 13D-Information to be included in statements filed pursuant to § 240.13d-1(a) and...

    Science.gov (United States)

    2010-04-01

    ... disposition of securities of the issuer; (b) An extraordinary corporate transaction, such as a merger... corporate structure, including but not limited to, if the issuer is a registered closed-end investment...: (1) The borrowing of funds to finance the acquisition as disclosed in Item 3; (2) the acquisition of...

  6. 77 FR 75623 - Notice of Intent To Prepare an Environmental Impact Statement for the Plains and Eastern Clean...

    Science.gov (United States)

    2012-12-21

    ... project would include an overhead 600 kilovolt (kV) high voltage direct current (HVDC) electric... original proposal included two HVDC lines, each rated at 3,500 MW, together with the capacity to deliver 7... to a single HVDC line with the capacity to deliver 3,500 MW. More information on the proposed...

  7. 77 FR 71404 - Intent To Prepare an Environmental Impact Statement for the Proposed Flood Risk Management Study...

    Science.gov (United States)

    2012-11-30

    ... Proposed Flood Risk Management Study for the Blanchard River Watershed Including Communities of Findlay and... Management Study. The Buffalo District of the U.S. Army Corps of Engineers (USACE) will be the lead agency in... Study in the Blanchard River Watershed including the communities of the City of Findlay in...

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

    Science.gov (United States)

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

    2010-01-01

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

  9. 78 FR 52967 - Notice of Intent To Initiate Public Scoping and Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-08-27

    ... existing Rosebud Mine and extend mine life by an estimated 19 years. Current land uses include grazing land... conveyor to the Colstrip Steam Electric Station. Coal with higher sulfur content (an estimated 105,000 tons...

  10. 77 FR 11084 - Intent To Prepare a Draft Environmental Impact Statement/Environmental Impact Report for the...

    Science.gov (United States)

    2012-02-24

    ...), including waste water treatment and related facilities and water supply, storage, treatment, and..., cultural resources, transportation, noise, hazardous waste, socioeconomics and safety. b. The Corps intends..., wastewater collection and treatment, fire protection, garbage collection, and a limited amount of street...

  11. 76 FR 7877 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Lost Creek In Situ...

    Science.gov (United States)

    2011-02-11

    ... parking lots, power lines, etc. Development and recovery of the uranium consists of dissolving underground... approximately 10 acres, including parking space for about 50-60 employees. Multiple subsurface ore bodies...

  12. 75 FR 19455 - Intent To Prepare an Environmental Impact Statement for the South Bay Metro Green Line Extension...

    Science.gov (United States)

    2010-04-14

    .... Representatives of Native American tribal governments and of all federal, state, regional and local agencies that... American Tribes to comment on the scope of the DEIS, including the project's purpose and need, the... engineering actions, bus route restructuring, shortened bus headways, expanded use of articulated buses...

  13. 75 FR 20421 - Intent To Prepare an Environmental Impact Statement for Expansion of Light Rail Transit Service...

    Science.gov (United States)

    2010-04-19

    .../PATCO invite all interested individuals and organizations, public agencies, and Native American tribes.... These upgrades can include bus route restructuring and headway reductions, express and limited-stop... and non-Federal agencies and Native American Tribes that may have an interest in the proposed project...

  14. 76 FR 29261 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Campo Wind Energy...

    Science.gov (United States)

    2011-05-20

    ... project substation. The substation would be sited on a 2-acre area and would consist of a graveled, fenced... Indian Reservation from the project collector substation to a San Diego Gas & Electric (SDG&E) switchyard... facility, including access roads, a collector substation, as well as a switchyard and transmission...

  15. 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

    ... Water (LADWP) Barren Ridge-Rinaldi transmission line. The Gen-tie line would be constructed to support... includes construction, operation, and maintenance of the OVSP facility. As part of the Proposed Action, the developer would construct a 230- kilovolt (kV) generation interconnection (Gen-tie) line connecting the...

  16. 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

    ... alternative plans. The District will work as part of a team to include the New York State Department of... President's Council of Environmental Quality (CEQ) Rules and Regulations, as defined and amended in 40 Code of Federal Regulations (CFR), Parts 1500-1508, Corps principles and guidelines as defined...

  17. 77 FR 11085 - Intent To Prepare a Draft Environmental Impact Statement (EIS) for the Installation of a Terminal...

    Science.gov (United States)

    2012-02-24

    ... the Installation of a Terminal Groin Structure at Lockwood Folly Inlet and to Conduct Supplemental... Lockwood Folly Inlet (a federally maintained navigational channel) and the nourishment of the oceanfront... proposal includes constructing a terminal groin near the Lockwood Folly Inlet (western side) and...

  18. 75 FR 4413 - Notice of Intent to Prepare an Environmental Impact Statement for a General Management Plan...

    Science.gov (United States)

    2010-01-27

    ... alternatives for managing the park will be developed through this planning process and will include, at a... managing the area during the next 15 to 20 years. The plan will prescribe desired resource conditions and... proposal for additional wilderness designation within the park. As the first phase of the planning process...

  19. 76 FR 31308 - Intent To Prepare an Environmental Impact Statement for the Combined Operational Plan, Miami-Dade...

    Science.gov (United States)

    2011-05-31

    ... conditions in the Everglades; Location: Restoring Northeast Shark Slough as a functioning component of the... the WCA-3, Shark River Slough and ENP; (3) restoring hydrologic conditions in Taylor Slough, Rocky... regulations, including the Endangered Species Act, Fish and Wildlife Coordination Act, Clean Water Act,...

  20. 77 FR 43575 - Intent To Prepare a Draft Environmental Impact Statement/Environmental Impact Report for the...

    Science.gov (United States)

    2012-07-25

    ... surrounding developed areas. Installation of water control structures, including culverts with self-regulating..., in part, by enhancing tidal flow. 3. Proposed Action. CDFG is proposing a large-scale restoration of... Ballona Creek flood-control channel and realign the creek. A permit for modification/alteration of this...

  1. 75 FR 52362 - Notice of Intent To Prepare an Environmental Impact Statement and To Conduct Public Scoping for...

    Science.gov (United States)

    2010-08-25

    ... the impacts of various development alternatives for oil and natural gas resources in the Monument... Public Scoping for the Monument Butte Area Oil and Gas Development Project, Duchesne and Uintah Counties..., please reference the Monument Butte EIS for BLM's recordkeeping purposes. Before including your...

  2. 76 FR 1501 - Preparation of Environmental Impact Statement for Transit Improvements in the US 90A/Southwest...

    Science.gov (United States)

    2011-01-10

    ... Houston, including Downtown Houston and the TMC. High levels of congestion on US 59 result in traffic... traffic incident-induced congestion and delays. The Houston metropolitan area is a severe nonattainment... the traffic congestion in the corridor and further the implementation of the METRO Rail...

  3. 78 FR 7416 - Notice of Intent To Prepare an Environmental Impact Statement for Land-Water Interface and...

    Science.gov (United States)

    2013-02-01

    ... floating Port Security Barrier (PSB) system for improved protection of TRIDENT submarines. Construction of... Facility, and utility upgrades including an emergency power generator, and a parking lot. Shore based...: Enhance security within the WRA. Protection of strategic military assets is a vital national...

  4. 77 FR 15181 - Notice To Rescind the Notice of Intent To Prepare an Environmental Impact Statement, Valley...

    Science.gov (United States)

    2012-03-14

    .... 01004). The Purpose and Need of this project was to improve safety, reduce existing road deficiencies, and decrease traffic congestion in the area of Smith's Ferry to Round Valley, on SH-55. A series of... rescinded. Instead, minor safety and congestion improvements which may include north and southbound...

  5. 75 FR 44277 - Notice of Intent To Prepare an Integrated Activity Plan and Environmental Impact Statement for...

    Science.gov (United States)

    2010-07-28

    ... from the application of Section 202 of the Federal Land Policy and Management Act (43 U.S.C. 1701, et..., including the National Environmental Policy Act, the Endangered Species Act, Marine Mammal Protection Act... Arctic Caribou Herd. The BLM has developed the following preliminary criteria for developing the...

  6. 78 FR 7445 - Notice of Intent To Prepare a Draft Environmental Impact Statement for a General Conservation...

    Science.gov (United States)

    2013-02-01

    .... Persons needing reasonable accommodations in order to attend and participate in a public meeting should..., Ottawa, Pawnee, Pittsburg, Pontotoc, Pottawatomie, Pushmataha, Rogers, Seminole, Sequoyah, Tulsa, Wagoner... receive become part of the public record associated with this action. Before including your address, phone...

  7. 76 FR 16806 - Notice of Intent To Prepare an Environmental Impact Statement and Environmental Impact Report for...

    Science.gov (United States)

    2011-03-25

    ...-megawatt (MW) geothermal power plant and associated well field, internal access roads, pipelines, and a... CACA-14408. The proposed project would include construction of a new 33-MW binary geothermal power plant, which would be the fourth geothermal plant in the vicinity; up to 16 wells for production and...

  8. Financial statements in selected business corporation

    OpenAIRE

    2016-01-01

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

  9. Statement on the exposure assessment of sodium stearoyl-2-lactylate and calcium stearoyl-2-lactylate including exposure resulting from extension of the authorisation of sodium stearoyl-2-lactylates

    Directory of Open Access Journals (Sweden)

    EFSA Panel on Food Additives and Nutrient Sources added to Food (ANS

    2013-03-01

    Full Text Available Following a request by the European Commission, the Scientific Panel on Food Additives and Nutrient Sources added to Food (ANS carried out an exposure assessment of sodium stearoyl-2-lactylate (E 481 and calcium stearoyl-2-lactylate (E 482 as a food additive, including an extension of the uses to use the additives in emulsified cooked meat products (e.g. mortadella, paté. Reflecting the data on actual use levels provided by food industry, the combined exposure to sodium stearoyl-2-lactylate and calcium stearoyl-2-lactylate is in the range 6-55 mg/kg bw/day for toddlers, 14-54 mg/kg bw/day for children, 13-27 mg/kg bw/day for adolescents, 4-16 mg/kg bw/day for adults, and 3-13 mg/kg bw/day for the elderly at the mean level. For exposure at high levels, ranges of 22-109 mg/kg bw/day for toddlers, 28-107 mg/kg bw/day for children, 21-46 mg/kg bw/day for adolescents, 15-33 mg/kg bw/day for adults, and 9-30 mg/kg bw/day were calculated for the elderly. The extension of the authorisation for the use of sodium stearoyl-2-lactylate in emulsified cooked meat products (e.g. mortadella, paté would not lead to an increase of exposure based on the approach taken for the exposure assessment for the two food additives.

  10. 40 CFR 1502.9 - Draft, final, and supplemental statements.

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

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

    2011-01-01

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

  12. 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...

  13. 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...

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

    Science.gov (United States)

    2014-06-01

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

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

    Science.gov (United States)

    2012-05-01

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

  16. 77 FR 6622 - Environmental Impact Statement: Caddo Parish, LA

    Science.gov (United States)

    2012-02-08

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

  17. 78 FR 20714 - Environmental Impact Statement: Cook County, Illinois

    Science.gov (United States)

    2013-04-05

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

  18. 76 FR 53531 - Environmental Impact Statement: Hancock County, MS

    Science.gov (United States)

    2011-08-26

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

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

    Science.gov (United States)

    2013-09-26

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

  20. 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).

  1. 77 FR 46790 - Environmental Impact Statement: Dane County, WI

    Science.gov (United States)

    2012-08-06

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

  2. 76 FR 49526 - Environmental Impact Statement; Saint Louis County, MN

    Science.gov (United States)

    2011-08-10

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

  3. 75 FR 52804 - Environmental Impact Statement: Stanislaus County, CA

    Science.gov (United States)

    2010-08-27

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

  4. Atomic force microscopy for the study of specially prepared surfaces including transferred Langmuir-Blodgett layers. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Dr. J. D. Miller

    1999-06-02

    During the past four years a major number of surface science research programs in the Department of Metallurgical Engineering at the University of Utah have involved the use of the Atomic Force Microscope (AFM) and the Langmuir-Blodgett (LB) film balance procured with financial assistance from DOE under grant number DE-FG03-96ER76049. These instruments have been used for research in the areas of nonsulfide flotation chemistry, mineral processing, waste paper deinking, water treatment, treatment of contaminated soil, coal preparation, and plastics recycling. In addition, the AFM and LB film balance have been of great help to university researchers in other departments at the University of Utah and elsewhere, as well as researchers from industry.

  5. 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...

  6. 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…

  7. Development of the preparation technology of macroporous sorbent for industrial off-gas treatment including {sup 14}C

    Energy Technology Data Exchange (ETDEWEB)

    Cho, Il Hoon; Cho, Young Hyun; Park, Guen Il; Kim, In Tae; Kim, June Hyung; Ahn, Byung Kil

    2001-01-01

    For environmental and health effects due to increasing levels of pollution in the atmosphere, it is necessary to develop environmentally sound technologies for the treatment of greenhouse gases (CO{sub 2}, CH{sub 4}, CFC, etc.) and acid gases (SOx, NOx, etc.). Specifically, advanced technology for CO{sub 2} capturing is currently one of the most important environmental issues in worldwide. {sup 14}CO{sub 2}, specially which has been gradually emerging issue in the nuclear facilities, is generated about 330 ppm from the CANDU (Canadian Deuterium Uranium Reactor) nuclear power plant and the DUPIC (Direct Use of spent PWR fuel in CANDU reactors) process which is the process of spent fuel treatment. For this purpose, it is necessary to develop the most efficient treatment technology of CO{sub 2} capture by various lime materials in semi- or dry process, it should be also considering a removal performance, waste recycling and safety of disposal. In order to develop a highly active slaked lime as a sorbent for CO{sub 2} and high temperature desulfurization, macroporous slaked lime is necessarily prepared by modified swelling process and equipment, which was developed under carrying out this project. And also for the optimal removal process of off-gases the removal performance tests of various sorbents and the effects of relative humidity and bed depth on the removal capacity must be considered.

  8. Evaluation of octyl p-methoxycinnamate included in liposomes and cyclodextrins in anti-solar preparations: preparations, characterizations and in vitro penetration studies.

    Science.gov (United States)

    Monteiro, Mariana Sato de Souza de Bustamante; Ozzetti, Rafael Antonio; Vergnanini, André Luiz; de Brito-Gitirana, Lycia; Volpato, Nadia Maria; de Freitas, Zaida Maria Faria; Ricci-Júnior, Eduardo; dos Santos, Elisabete Pereira

    2012-01-01

    Awareness of the harmful effects of ultraviolet radiation has led to the increasing use of sunscreens, thus, the development of safe and effective antisolar preparations is important. The inclusion of sunscreen molecules in different release systems, like liposomes (lipo) and cyclodextrins (CD) is therefore required. The in vivo sun protection factor (SPF), water resistance, and in vitro transdermal penetration test of octyl p-methoxycinnamate (OMC) in different dispersions, such as OMC encapsulated in liposomes (lipo/OMC), OMC encapsulated in β-cyclodextrins (β-CD/OMC), OMC encapsulated in both release systems (lipo/OMC and β-CD/OMC), and an OMC-free formulation were determined. Although the formulation containing only the lipo/OMC system revealed high value of in vivo SPF (11.0 ± 1.3) and water resistance (SPF = 10.3 ± 2.2), the formulation containing both release systems (lipo/OMC + β-cyclodextrin/OMC) showed the best result in the in vivo SPF test (11.6 ± 1.6). In the penetration test, the formulation containing the lipo/OMC system had better performance, since a high amount of OMC in the epidermis (18.04 ± 1.17 μg) and a low amount of OMC in the dermis (9.4 ± 2.36 μg) were observed. These results suggest that liposomes interact with the cells of the stratum corneum, promoting retention of OMC in this layer. According to our study, the lipo/OMC system is the most advantageous release system, due to its ability to both increase the amount of OMC in the epidermis and decrease the risk of percutaneous absorption.

  9. Calcium phosphate composite materials including inorganic powders, BSA or duplex DNA prepared by W/O/W interfacial reaction method

    Energy Technology Data Exchange (ETDEWEB)

    Fujiwara, Masahiro [National Institute of Advanced Industrial Science and Technology (AIST), Kansai Center, 1-8-31 Midorigaoka, Ikeda, Osaka 563-8577 (Japan)], E-mail: m-fujiwara@aist.go.jp; Shiokawa, Kumi; Morigaki, Kenichi; Tatsu, Yoshiro; Nakahara, Yoshiko [National Institute of Advanced Industrial Science and Technology (AIST), Kansai Center, 1-8-31 Midorigaoka, Ikeda, Osaka 563-8577 (Japan)

    2008-03-10

    We reported before that inorganic reaction occurring at the interface of W/O/W emulsion is advantageous to produce hollow spheres (microcapsules) of inorganic matrices such as silica. This process enables us to include various materials into inorganic matrices directly. Calcium phosphates were also produced from NH{sub 4}H{sub 2}PO{sub 4} and Ca(OH){sub 2} by this interfacial reaction method. Various biomaterials are directly incorporated into crystalline calcium phosphate matrices, when the biomaterials are added to the inner water phase of the W/O/W emulsion. ZrO{sub 2} and Al{sub 2}O{sub 3} powders were effectively encapsulated in calcium phosphates such as hydroxyapatite (HAp). The images of backscattered electron of FE-SEM observations indicated that ZrO{sub 2} particles were included in HAp, while they adhered to the surface of HAp in the case of a simple precipitation method. Biomacromolecules such as BSA and duplex DNA were also included in HAp using the inner water phases dissolving them. Fluorescent microscopy observations revealed that biomacromolecules incorporated in HAp localized in some domains of the HAp matrices. Biomacromolecules thus included were scarcely liberated into deionized water, indicating their strong encapsulation in HAp. This general and simple methodology will provide various composite materials of calcium phosphates, which are applicable to regenerative medicine, DDS, GDS and more.

  10. 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.

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

    Institute of Scientific and Technical Information of China (English)

    张君燕

    2014-01-01

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

  12. Examination of the moral dilemmas of university scientists participating in the preparation of environmental impact statements. Final report 1 Jul 76-31 Oct 77

    Energy Technology Data Exchange (ETDEWEB)

    Matzke, G.

    1977-09-19

    The report focuses on the value implications for society of participation in the preparation of environmental impact (EI) documents, in response to National Environmental Policy Act requirements. Chapter 1 outlines the research scope and design and summarizes relevant aspects of the three focal case-study projects. Chapter 2 focuses on the value-patterns and implicit value judgments reflected in the case study EI documents. Chapter three considers the value orientations of the participating scientists, using materials gathered from interviews with them. Chapter 4 relates research findings to broader issues of science values, including the scientific merits and status of EI work, scientific responsibility in EI work, influence of discipline on questions of scientific quality, and perceived effectiveness of the EI process in protecting the environment. In Chapter 5, the relevance and shortcomings of a published code of ethics for environmental professionals is examined in light of the case studies.

  13. 12 CFR 308.177 - Statement of net worth.

    Science.gov (United States)

    2010-01-01

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

  14. 76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA

    Science.gov (United States)

    2011-03-09

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

  15. 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...

  16. 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...

  17. 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.

  18. 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

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

    Science.gov (United States)

    Texas State Auditor's Office, Austin.

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

  20. Preparation and certification of the Polish reference material Virginia Tobacco Leaves (CTA-VTL-2) for inorganic trace analysis including microanalysis

    Energy Technology Data Exchange (ETDEWEB)

    Dybczynski, R.; Polkowska-Motrenko, H.; Samczynski, Z.; Szopa, Z.

    1997-12-31

    A new Polish certified reference material Virginia Tobacco Leaves (CTA-VTL-2) for inorganic trace analysis including microanalysis has been prepared. Certification of the candidate reference material was based on the world-wide interlaboratory comparison in which 60 laboratories from 18 countries, participated using various analytical methods and techniques. Data evaluation performed by means of the new multifunctional software package -SSQC. Recommended values were assigned for 33 and `information` values for 10 elements, respectively. The validity of `certified` values was confirmed for several elements using `very accurate` methods developed in this Laboratory. (author). 47 refs, 28 figs, 12 tabs.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2017-06-15

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

  2. 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. 75 FR 69154 - Environmental Impact Statement: Kern County, CA

    Science.gov (United States)

    2010-11-10

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

  4. 76 FR 379 - Notice of Intent To Prepare an Environmental Impact Statement for the TransWest Express 600 kV...

    Science.gov (United States)

    2011-01-04

    ... with the BLM for the EIS preparation. Western is a power-marketing agency within the Department of... Western's marketing area, that deliver or facilitate the delivery of power from renewable resources... tortoise and sage-grouse); cultural resources and historic sites; visual intrusions; lands with...

  5. 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.

  6. Financial Statements Analysis

    Directory of Open Access Journals (Sweden)

    Tănase Alin-Eliodor

    2014-10-01

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

  7. Hearing children's voices? Including children's perspectives on their experiences of domestic violence in welfare reports prepared for the English courts in private family law proceedings.

    Science.gov (United States)

    Macdonald, Gillian S

    2017-03-01

    This research examined Children and Family Court Advisory and Support Service (Cafcass) reports prepared for private family court proceedings in domestic violence cases in England. The research found that in cases where children's accounts identified them as victims of violence, these disclosures regularly disappeared from report recommendations. Particular discourses regarding 'child welfare' and 'contact' were identified, which routinely impacted on the ways in which children's voices were taken into account. Whilst culturally there has undoubtedly been an influential move towards including children's perspectives in decision-making that affects them, how these views are interpreted and represented is subject to adult 'gate-keeping' and powerful cultural and professional ideologies regarding 'child welfare' and 'post-separation family relationships'. This research found that the unrelenting influence of deeply embedded beliefs regarding the preservation or promotion of relationships with fathers continues to have the effect of marginalising issues of safeguarding, including children's voiced experiences of violence, in all but the most exceptional of cases. Rather, safeguarding concerns in respect of domestic violence and child abuse were persistently overshadowed by a dominant presumption of the overall benefits of contact with fathers. Crown Copyright © 2017. Published by Elsevier Ltd. All rights reserved.

  8. 78 FR 54906 - Draft Supplemental Environmental Impact Report/Environmental Impact Statement for a Proposed...

    Science.gov (United States)

    2013-09-06

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

  9. 76 FR 23335 - Wilderness Stewardship Plan/Environmental Impact Statement, Sequoia and Kings Canyon National...

    Science.gov (United States)

    2011-04-26

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

  10. 33 CFR 148.105 - What must I include in my application?

    Science.gov (United States)

    2010-07-01

    ... statement, balance sheet, and cash flow statement with footnote disclosures prepared according to U.S... participated in the decision to apply for a license; (5) A statement for each applicant or affiliate, providing... direct contractual relationship with the deepwater port: (i) Annual financial statements, audited by an...

  11. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

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

  12. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  13. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  14. Statement on virginity testing.

    Science.gov (United States)

    2015-07-01

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

  15. 17 CFR 229.1010 - (Item 1010) Financial statements.

    Science.gov (United States)

    2010-04-01

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

  16. 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.

  17. 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.

  18. 75 FR 71179 - Environmental Impact Statement: San Diego County, CA

    Science.gov (United States)

    2010-11-22

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

  19. 77 FR 25781 - Environmental Impact Statement; Washington, DC

    Science.gov (United States)

    2012-05-01

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

  20. 78 FR 4586 - Environmental Impact Statement: Kake Access, AK

    Science.gov (United States)

    2013-01-22

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

  1. 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...

  2. 76 FR 65775 - Environmental Impact Statement: Harris County, Texas

    Science.gov (United States)

    2011-10-24

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

  3. 76 FR 36613 - Environmental Impact Statement; Nueces County, TX

    Science.gov (United States)

    2011-06-22

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

  4. 75 FR 25309 - Environmental Impact Statement: Cook County, IL

    Science.gov (United States)

    2010-05-07

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

  5. 76 FR 17185 - Environmental Impact Statement: Cook County, IL

    Science.gov (United States)

    2011-03-28

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

  6. 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...

  7. About AGU Statement

    Science.gov (United States)

    Landau, Elizabeth

    2010-07-01

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

  8. Position Statement on Active Outdoor Play

    National Research Council Canada - National Science Library

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

    2015-01-01

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

  9. The Relationship Between Mental Preparation Strategies and Motor Performance: A Review and Critique.

    Science.gov (United States)

    Weinberg, Robert S.

    1981-01-01

    This article reviews research literature on mental practice and preparation for motor performance and research on the effect of specific mental preparation strategies on skilled performance. Strategies discussed include imagery, self-efficacy statements, attentional focus, preparatory arousal, and relaxation. (Author/CJ)

  10. 76 FR 3695 - Environmental Impact Statement: Interstate 64 Corridor, Virginia

    Science.gov (United States)

    2011-01-20

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

  11. 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…

  12. 76 FR 50494 - Water Resources Management Plan/Environmental Impact Statement, Mojave National Preserve, San...

    Science.gov (United States)

    2011-08-15

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

  13. 78 FR 14117 - Draft Environmental Impact Statement/Environmental Impact Report for Yolo Bypass Salmonid Habitat...

    Science.gov (United States)

    2013-03-04

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

  14. 75 FR 52967 - Final Environmental Impact Statement and South Florida and Caribbean Parks Exotic Plant...

    Science.gov (United States)

    2010-08-30

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

  15. 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. ...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. Oregon Students Help Prepare Impact Statement

    Science.gov (United States)

    Cochran, Tom

    1973-01-01

    Describes a field-biology research project conducted at Coos Bay, Oregon by high school students attending the summer sessions at Terramar Field Science Facility during the summer of 1972. Discusses the value of this type of environmental survey for both the students and the community. (JR)

  1. SWEIS annual review - CY2002 : a comparison of CY2002 operations to projections included in the site-wide environmental impact statement for continued operation of Sandia National Laboratories/New Mexico.

    Energy Technology Data Exchange (ETDEWEB)

    Bayliss, Linda Sue (Outrider Environmental Planning & Technical Services, Cedar Crest, NM); White, Brenda Bailey (The Plus Group, Inc., Albuquerque, NM); Guerrero, Joseph Vincent; Catechis, Christopher Spyros (Outrider Environmental Planning & Technical Services, Cedar Crest, NM)

    2003-10-01

    The SNL/NM CY2002 SWEIS Annual Review discusses changes in facilities and facility operations that have occurred in selected and notable facilities since source data were collected for the SNL/NM SWEIS (DOE/EIS-0281). The following information is presented: {sm_bullet} An updated overview of SNL/NM selected and notable facilities and infrastructure capabilities. {sm_bullet} An overview of SNL/NM environment, safety, and health programs, including summaries of the purpose, operations, activities, hazards, and hazard controls at relevant facilities and risk management methods for SNL/NM. {sm_bullet} Updated base year activities data, together with related inventories, material consumption, emissions, waste, and resource consumption. {sm_bullet} Appendices summarizing activities and related hazards at SNL/NM individual special, general, and highbay laboratories, and chemical purchases.

  2. 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.

  3. 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

  4. Chemical preparation of crystalline, nonmolecular solids, including solution-liquid-solid (SLS) growth of semiconductor fibers and varied routes to nanocrystalline molybdenum disilicide

    Science.gov (United States)

    Trentler, Timothy John

    New methods for the preparation of crystalline, nonmolecular solids under milder conditions and/or with control of crystallite size or morphology were developed in two separate projects. In one project, polycrystalline 13-15 semiconductor fibers (dimensions 10-100 nm x 50-1000 nm) were grown by solution-based chemical methods. Crystal precursor species of the general formula (Rsb{x}InEHsb{x}rbracksb{n}, where E is a pnictide and R is an alkyl group, were prepared by the phosphinolysis or arsinolysis of alkylindanes in aromatic solvents. Thermal decomposition of these precursors in solution, which was catalyzed by various protic reagents (MeOH, PhSH, Etsb2NH, or PhCOsb2H), resulted in crystalline InE when In metal was present in the form of submicron droplets dispersed in the solvent. Crystallization was determined to occur (at the lowest temperatures reported for 13-15 semiconductors, liquid-solid (SLS) mechanism reminiscent of vapor-liquid-solid (VLS) growth of single-crystal whiskers. Some analogous reactions were investigated in which t-Busb3Ga was mixed with the alkylindane in order to prepare ternary alloys (Insb{x}Gasb{1-x}As). Product crystallinity and composition was dependent on, though not exclusively determined by, the indane/gallane ratio. Crystals with composition within the miscibility gap for this alloy system were grown. The focus of the other project was the preparation of nanocrystalline (crystallite dimensions NaK alloy in an ultrasonically agitated hydrocarbon solvent followed by thermal processing (900sp°C) under vacuum to eliminate byproduct salts. MoSisb2 crystallites averaging 20-50 nm were obtained. Solvent degradation during this process resulted in the incorporation of substantial carbonaceous impurity (believed to be SiC) in these products. To eliminate the carbon, similar solventless reductions (without ultrasound) were conducted in molten magnesium, but average particle sizes have not been refined into the nanometer regime (currently

  5. Cash flow statement

    Directory of Open Access Journals (Sweden)

    Pavlović Miloš

    2013-01-01

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

  6. Solution preparation

    Energy Technology Data Exchange (ETDEWEB)

    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.

  7. Separation of three anthraquinone glycosides including two isomers by preparative high-performance liquid chromatography and high-speed countercurrent chromatography from Rheum tanguticum Maxim. ex Balf.

    Science.gov (United States)

    Chen, Tao; Li, Hongmei; Zou, Denglang; Liu, Yongling; Chen, Chen; Zhou, Guoying; Li, Yulin

    2016-08-01

    Anthraquinone glycosides, such as chrysophanol 1-O-β-d-glucoside, chrysophanol 8-O-β-d-glucoside, and physion 8-O-β-d-glucoside, are the accepted important active components of Rheum tanguticum Maxim. ex Balf. due to their pharmacological properties: antifungal, antimicrobial, cytotoxic, and antioxidant activities. However, an effective method for the separation of the above-mentioned anthraquinone glycosides from this herb is not currently available. Especially, greater difficulty existed in the separation of the two isomers chrysophanol 1-O-β-d-glucoside and chrysophanol 8-O-β-d-glucoside. This study demonstrated an efficient strategy based on preparative high-performance liquid chromatography and high-speed countercurrent chromatography for the separation of the above-mentioned anthraquinone glycosides from Rheum tanguticum Maxim.ex Balf.

  8. Cash flow statement

    National Research Council Canada - National Science Library

    Pavlović Miloš; Bogdanović Jovan

    2013-01-01

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

  9. 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.

  10. 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.

  11. 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.

  12. PR[superscript 2]EPS: Preparation, Recruitment, Retention and Excellence in the Physical Sciences, Including Engineering. A Report on the 2004, 2005 and 2006 Science Summer Camps

    Science.gov (United States)

    Bachman, Nancy J.; Bischoff, Paul J.; Gallagher, Hugh; Labroo, Sunil; Schaumloffel, John C.

    2008-01-01

    Now in its fourth year, PR[superscript 2]EPS is a National Science Foundation funded initiative designed to recruit high school students to attend college majoring in the physical sciences, including engineering and secondary science education, and to help ensure their retention within the program until graduation. A central feature of the…

  13. Review Statement and Evaluation of the Swedish Nuclear Fuel and Waste Management Co's RDandD Programme 2004. Programme for Research, Development and Demonstration of Methods for the Management and Disposal of Nuclear Waste, including Social Science Research

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-12-15

    SKB has submitted RDandD Programme 2004 to SKI for review in accordance with the Act (1984:3) on Nuclear Activities. Based on SKI's review and the review statements received, SKI considers that: - SKB, and thereby the reactor owners, have fulfilled their obligations in accordance with paragraph 12 of the Act (1984:3) on Nuclear Activities, - Disposal in accordance with the KBS-3 concept seems to still be the most suitable way of disposing of spent nuclear fuel from the Swedish nuclear power programme. SKI would like to draw the Government's attention to the following evaluations and comments: - The question of who is responsible after the closure of a repository for spent nuclear fuel needs to be clarified. - SKB's plan of action is incomplete and its structure needs to be improved. The revised plan of action needs a more detailed account of the content of the basis for decision-making that SKB intends to present on different decision-making occasions. - As soon as possible, SKB should develop design premises for the canister and verify these premises in the next safety assessment which is planned for 2006. A clear and logical link between the detailed design premises for the canister and the requirements on long-term safety of the repository is still lacking. - SKB should specify the limits for different parameters that are of importance for the canister function. The account must be based on an identification of defects that can occur and their consequences for canister integrity and repository function. - SKB should clarify how the work on KBS-3H (horizontal deposition of the canisters) is to be developed. An estimate of how much time and resources will be required is needed in order to prepare a body of material corresponding to that for KBS-3V (vertical deposition which is, so far, the most studied concept). - SKB should continue to participate in and contribute to the development of methodology for safeguards in connection with the disposal

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

    Science.gov (United States)

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

    2011-10-01

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

  16. 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.

  17. 13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?

    Science.gov (United States)

    2010-01-01

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

  18. 75 FR 65373 - Drakes Bay Oyster Company Special Use Permit/Environmental Impact Statement, Point Reyes National...

    Science.gov (United States)

    2010-10-22

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

  19. 40 CFR 1502.6 - Interdisciplinary preparation.

    Science.gov (United States)

    2010-07-01

    ... § 1502.6 Interdisciplinary preparation. Environmental impact statements shall be prepared using an inter-disciplinary approach which will insure the integrated use of the natural and social sciences and...

  20. 3 CFR - Presidential Signing Statements

    Science.gov (United States)

    2010-01-01

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

  1. 14 CFR 211.15 - Statements of fact.

    Science.gov (United States)

    2010-01-01

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

  2. Consequences of introducing requirements for tanks prepared for solar heating in the building regulations including examinations of bacteria risks; Konsekvenser ved solvarmeforberedte beholdere i bygningsreglementet herunder undersoegelse af risici for bakteriegener

    Energy Technology Data Exchange (ETDEWEB)

    Ellehauge, K.; Kaersgaard, K. [Teknologisk Inst., SolEnergiCentret, Taastrup (Denmark); Bagh, L. [Teknologisk Inst., Miljoedivisionen (Denmark)

    2000-07-01

    A larger dissemination of solar heating units must be expected, if requirements for tanks prepared for solar heating are introduced in the building regulations. However, this may have effects, which have to be discussed beforehand, just as it has to be decided how the regulations can be put into practice. 1) The aim is to examine and discuss the consequences of introducing requirements for tanks prepared for solar heating in the building regulations including connections with other legislation, potential, consequences for the building services sector and proposals for rules in the building regulations (exceptions etc.) 2) Furthermore, the aim is to explain the risk of bacteria in tanks prepared for solar heating according to existing or new additional studies. It must be explained whether tanks prepared for solar heating will result in an increased number of bacteria in the water compared to traditional hot water tanks and - if possible - whether the change is caused by the increased volume of the tank (the water stays in the tank for a longer period) or changed temperature conditions which favours growth of bacteria at a certain incubation temperature. (EHS)

  3. 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.

  4. Python Switch Statement

    Directory of Open Access Journals (Sweden)

    2008-06-01

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

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

    OpenAIRE

    Vasile Dumitraş

    2011-01-01

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

  6. 45 CFR 1309.32 - Statement of procurement procedure for modular units.

    Science.gov (United States)

    2010-10-01

    ... CONSTRUCTION Modular Units § 1309.32 Statement of procurement procedure for modular units. (a) An application for the purchase of a modular unit must include a statement describing the procedures which will be... 45 Public Welfare 4 2010-10-01 2010-10-01 false Statement of procurement procedure for...

  7. 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...

  8. 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.

  9. 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.

  10. 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.

  11. 75 FR 21343 - Notice of Availability of the Final Environmental Impact Statement for the Round Mountain...

    Science.gov (United States)

    2010-04-23

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

  12. 76 FR 22917 - Dog Management Plan/Draft Environmental Impact Statement, Golden Gate National Recreation Area...

    Science.gov (United States)

    2011-04-25

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

  13. 77 FR 32665 - Notice of Availability of the Draft Environmental Impact Statement for the Hollister Underground...

    Science.gov (United States)

    2012-06-01

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

  14. 76 FR 68503 - Ungulate Management Plan/Environmental Impact Statement, Great Sand Dunes National Park and...

    Science.gov (United States)

    2011-11-04

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

  15. 77 FR 45652 - Final Program Environmental Impact Statement/Environmental Impact Report for the San Joaquin...

    Science.gov (United States)

    2012-08-01

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

  16. 78 FR 32269 - Notice of Availability of the Final Environmental Impact Statement/Environmental Impact Report...

    Science.gov (United States)

    2013-05-29

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

  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.

  18. 75 FR 54177 - Notice of Availability of Draft Environmental Impact Statement for the Tonopah Solar Energy...

    Science.gov (United States)

    2010-09-03

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

  19. 75 FR 72836 - Notice of Availability of Final Environmental Impact Statement for the Tonopah Solar Energy...

    Science.gov (United States)

    2010-11-26

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

  20. 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.…

  1. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

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

  2. 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...

  3. 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...

  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. Statement on Bills to Designate Crab Orchard Wilderness

    Data.gov (United States)

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

  6. EU Universities’ Mission Statements

    Directory of Open Access Journals (Sweden)

    Liudmila Arcimaviciene

    2015-04-01

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

  7. 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

  8. Economic values and corporate financial statements.

    Science.gov (United States)

    Magness, Vanessa

    2003-07-01

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

  9. 14 CFR 1216.315 - Processing legislative environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  10. 75 FR 63533 - Environmental Impact Statement: Cameron County, TX

    Science.gov (United States)

    2010-10-15

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

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

    National Research Council Canada - National Science Library

    Metka Duhovnik

    2008-01-01

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

  12. 47 CFR 1.1315 - The Draft Environmental Impact Statement (DEIS); Comments.

    Science.gov (United States)

    2010-10-01

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

  13. Aerospace Education. NSTA Position Statement

    Science.gov (United States)

    National Science Teachers Association (NJ1), 2008

    2008-01-01

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

  14. Making a Statement with Philanthropy.

    Science.gov (United States)

    Legon, Richard D.

    2001-01-01

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

  15. The European Federation of Organisations for Medical Physics. Policy Statement No. 7.1: The roles, responsibilities and status of the medical physicist including the criteria for the staffing levels in a Medical Physics Department approved by EFOMP Council on 5th February 2016.

    Science.gov (United States)

    Evans, Stephen; Christofides, Stelios; Brambilla, Marco

    2016-04-01

    This EFOMP Policy Statement is an amalgamation and an update of the EFOMP Policy Statements No. 2, 4 and 7. It presents guidelines for the roles, responsibilities and status of the medical physicist together with recommended minimum staffing levels. These recommendations take into account the ever-increasing demands for competence, patient safety, specialisation and cost effectiveness of modern healthcare services, the requirements of the European Union Council Directive 2013/59/Euratom laying down the basic safety standards for protection against the dangers arising from exposure to ionising radiation, the European Commission's Radiation Protection Report No. 174: "Guidelines on medical physics expert", as well as the relevant publications of the International Atomic Energy Agency. The provided recommendations on minimum staffing levels are in very good agreement with those provided by both the European Commission and the International Atomic Energy Agency. Copyright © 2016. Published by Elsevier Ltd.

  16. 76 FR 33341 - Notice of Intent to prepare a Resource Management Plan for the West Eugene Wetlands Planning Area...

    Science.gov (United States)

    2011-06-08

    ... costs of management. Preliminary planning criteria include: 1. Lands addressed in the RMP will be public... Bureau of Land Management Notice of Intent to prepare a Resource Management Plan for the West Eugene Wetlands Planning Area in the State of Oregon and Associated Environmental Impact Statement AGENCY: Bureau...

  17. 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.

  18. Mount Isa statement on quad bike safety.

    Science.gov (United States)

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

    2014-01-01

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

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

    Science.gov (United States)

    Mundt, Mary H

    2005-01-01

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

  20. Review Statement and Evaluation of the Swedish Nuclear Fuel and Waste Management Co's RDandD Programme 2004. Programme for Research, Development and Demonstration of Methods for the Management and Disposal of Nuclear Waste, including Social Science Research

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-12-15

    SKB has submitted RDandD Programme 2004 to SKI for review in accordance with the Act (1984:3) on Nuclear Activities. Based on SKI's review and the review statements received, SKI considers that: - SKB, and thereby the reactor owners, have fulfilled their obligations in accordance with paragraph 12 of the Act (1984:3) on Nuclear Activities, - Disposal in accordance with the KBS-3 concept seems to still be the most suitable way of disposing of spent nuclear fuel from the Swedish nuclear power programme. SKI would like to draw the Government's attention to the following evaluations and comments: - The question of who is responsible after the closure of a repository for spent nuclear fuel needs to be clarified. - SKB's plan of action is incomplete and its structure needs to be improved. The revised plan of action needs a more detailed account of the content of the basis for decision-making that SKB intends to present on different decision-making occasions. - As soon as possible, SKB should develop design premises for the canister and verify these premises in the next safety assessment which is planned for 2006. A clear and logical link between the detailed design premises for the canister and the requirements on long-term safety of the repository is still lacking. - SKB should specify the limits for different parameters that are of importance for the canister function. The account must be based on an identification of defects that can occur and their consequences for canister integrity and repository function. - SKB should clarify how the work on KBS-3H (horizontal deposition of the canisters) is to be developed. An estimate of how much time and resources will be required is needed in order to prepare a body of material corresponding to that for KBS-3V (vertical deposition which is, so far, the most studied concept). - SKB should continue to participate in and contribute to the development of methodology for safeguards in connection with the disposal

  1. 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.

  2. 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.

  3. Environmental Impact Statement Filing Guidance

    Science.gov (United States)

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

  4. Are interim management statements redundant?

    OpenAIRE

    Schleicher, T.; Walker, Martin

    2015-01-01

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

  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. 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

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

    Directory of Open Access Journals (Sweden)

    Eyesan Leslie Dabor

    2014-09-01

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

  8. Statement on Human Cloning

    Science.gov (United States)

    ... as our understanding of this technology advances. Support Stem Cell Research (including Research Cloning) AAAS supports stem cell research, including the use of nuclear transplantation techniques (also ...

  9. PRELIMINARY ACCOUNTING WORKS FOR THE ESTABLISHMENT OF FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2017-02-01

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

  10. 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.

  11. Environmental impact statements: Nuclear industry waste disposal and isotope separation projects. (Latest citations from the NTIS bibliographic database). Published Search

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-07-01

    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 discuss 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 are examined. (Contains 50-250 citations and includes a subject term index and title list.) (Copyright NERAC, Inc. 1995)

  12. PRELIMINARY ACCOUNTING WORKS FOR THE ESTABLISHMENT OF FINANCIAL STATEMENTS

    OpenAIRE

    HOLT GHEORGHE

    2017-01-01

    The preparation of financial statements is a complex process of aggregation of data and accounting information in the perspective of establishing economic and financial indicators. The adoption of a uniform set of preliminary accounting work for the closure of the current financial exercises is the only way for romanian companies to ensure that their financial situations are reliable, and on this basis, the users can make the best decisions. According to IASB Framework, the objective...

  13. 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...

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

    National Research Council Canada - National Science Library

    ŢĂRAN MOROŞAN ADRIAN

    2013-01-01

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

  15. 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...

  16. 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.)

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

    Science.gov (United States)

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

    2016-06-28

    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.

  18. Statement on Human Cloning

    Science.gov (United States)

    ... ban on efforts to implant a human cloned embryo for the purpose of reproduction. The scientific evidence ... stem cell research, including the use of nuclear transplantation techniques (also known as research or therapeutic cloning), ...

  19. 75 FR 6178 - Mission Statement

    Science.gov (United States)

    2010-02-08

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

  20. Paradigm Statements of Educational Objectives.

    Science.gov (United States)

    Gray, Peter J.

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

  1. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1996-06-01

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

  3. 75 FR 22577 - Proposed Privacy Policy Statement

    Science.gov (United States)

    2010-04-29

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

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

    Science.gov (United States)

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

    2012-01-01

    Objective: The aim was to provide a scholarly review of the published literature on biological, clinical, and nonclinical contributors to race/ethnic and sex disparities in endocrine disorders and to identify current gaps in knowledge as a focus for future research needs. Participants in Development of Scientific Statement: The Endocrine Society's Scientific Statement Task Force (SSTF) selected the leader of the statement development group (S.H.G.). She selected an eight-member writing group with expertise in endocrinology and health disparities, which was approved by the Society. All discussions regarding the scientific statement content occurred via teleconference or written correspondence. No funding was provided to any expert or peer reviewer, and all participants volunteered their time to prepare this Scientific Statement. Evidence: The primary sources of data on global disease prevalence are from the World Health Organization. A comprehensive literature search of PubMed identified U.S. population-based studies. Search strategies combining Medical Subject Headings terms and keyword terms and phrases defined two concepts: 1) racial, ethnic, and sex differences including specific populations; and 2) the specific endocrine disorder or condition. The search identified systematic reviews, meta-analyses, large cohort and population-based studies, and original studies focusing on the prevalence and determinants of disparities in endocrine disorders. Consensus Process: The writing group focused on population differences in the highly prevalent endocrine diseases of type 2 diabetes mellitus and related conditions (prediabetes and diabetic complications), gestational diabetes, metabolic syndrome with a focus on obesity and dyslipidemia, thyroid disorders, osteoporosis, and vitamin D deficiency. Authors reviewed and synthesized evidence in their areas of expertise. The final statement incorporated responses to several levels of review: 1) comments of the SSTF and the

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

    Science.gov (United States)

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

    2012-09-01

    The aim was to provide a scholarly review of the published literature on biological, clinical, and nonclinical contributors to race/ethnic and sex disparities in endocrine disorders and to identify current gaps in knowledge as a focus for future research needs. PARTICIPANTS IN DEVELOPMENT OF SCIENTIFIC STATEMENT: The Endocrine Society's Scientific Statement Task Force (SSTF) selected the leader of the statement development group (S.H.G.). She selected an eight-member writing group with expertise in endocrinology and health disparities, which was approved by the Society. All discussions regarding the scientific statement content occurred via teleconference or written correspondence. No funding was provided to any expert or peer reviewer, and all participants volunteered their time to prepare this Scientific Statement. The primary sources of data on global disease prevalence are from the World Health Organization. A comprehensive literature search of PubMed identified U.S. population-based studies. Search strategies combining Medical Subject Headings terms and keyword terms and phrases defined two concepts: 1) racial, ethnic, and sex differences including specific populations; and 2) the specific endocrine disorder or condition. The search identified systematic reviews, meta-analyses, large cohort and population-based studies, and original studies focusing on the prevalence and determinants of disparities in endocrine disorders. consensus process: The writing group focused on population differences in the highly prevalent endocrine diseases of type 2 diabetes mellitus and related conditions (prediabetes and diabetic complications), gestational diabetes, metabolic syndrome with a focus on obesity and dyslipidemia, thyroid disorders, osteoporosis, and vitamin D deficiency. Authors reviewed and synthesized evidence in their areas of expertise. The final statement incorporated responses to several levels of review: 1) comments of the SSTF and the Advocacy and Public

  6. 77 FR 12323 - Draft Environmental Impact Statement for the General Management Plan, Buck Island Reef National...

    Science.gov (United States)

    2012-02-29

    ... National Park Service Draft Environmental Impact Statement for the General Management Plan, Buck Island... Availability of a Draft Environmental Impact Statement for the General Management Plan (DEIS/GMP), Buck Island... alternatives for consideration, including a No-Action Alternative that continues current management policies...

  7. 17 CFR 240.14a-5 - Presentation of information in proxy statement.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Presentation of information in... Presentation of information in proxy statement. (a) The information included in the proxy statement shall be...-point modern type, except that to the extent necessary for convenient presentation financial...

  8. Constructing Environmental Impact Statements. An Organizational Focus for Teaching Analytical Environmental Chemistry

    Science.gov (United States)

    Libes, Susan M.

    1999-12-01

    Preparation of an environmental impact statement (EIS) is the organizational focus for an undergraduate lab course in environmental chemistry. Students work collaboratively through the semester to prepare an EIS following National Environmental Policy Act (NEPA) guidelines. This involves several stages of activity including a scoping process, field sampling, and laboratory analyses, modeling of the results to predict impacts, and report writing. To maximize student interest and make sampling practical, the proposed activity for which the EIS is prepared is locally based. Laboratory analyses are performed using the U.S. EPA's standard methods for turbidity, color, coliforms, nutrients, trace metals, alkalinity, petroleum hydrocarbons, and chlorinated pesticides. The completed EIS is defended in a mock public hearing at which students play assigned roles. In addition to requiring a high degree of group work, this approach emphasizes the interdisciplinary nature of environmental chemistry and the difficulty of using scientific data to perform risk assessments. Preparation of an EIS is a federal or state requirement for many construction projects and hence students get a chance to experience a potential career area as well as acquire a marketable skill.

  9. PACDIN statement of methods

    Science.gov (United States)

    Tur, M.; Baeza, L.; Fuenmayor, F. J.; García, E.

    2015-03-01

    PAntograph-Catenary Dynamic Interaction (PACDIN) is a code developed by the vehicle technology research centre (CITV) of the Universitat Politècnica de València in collaboration with the railway company Talgo S.L. The model of the catenary is a finite element model using absolute nodal coordinates. It is based on a general formulation that can be applied for analysing a wide range of catenary configurations, including stitch wire, transitions or non-straight path tracks. The formulation is fully non-linear and includes large deformations, dropper slackening and contact interaction. The model is linearised when deformations are small, as in the case of the benchmark dynamic analysis. The results of the PACDIN code show a good agreement with the average results of other benchmark codes.

  10. Initial Northwest Power Act Power Sales Contracts : Final Environmental Impact Statement. Volume 1, Environmental Analysis.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1992-01-01

    This is volume 1 of the final environmental impact statement of the Bonneville Power Administration Information is included on the following: Purpose of and need for action; alternatives including the proposed action; affected environment; and environmental consequences.

  11. 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.

  12. 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.

  13. 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.

  14. 17 CFR 210.10-01 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

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

  15. 40 CFR 1502.3 - Statutory requirements for statements.

    Science.gov (United States)

    2010-07-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1995-02-01

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

  17. 17 CFR 210.9-04 - Income statements.

    Science.gov (United States)

    2010-04-01

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

  18. 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.

  19. 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

    Science.gov (United States)

    Dursun, Erhan; Galindo-Moreno, Pablo; Juodzbalys, Gintaras; López-Martínez, Jesús; O'Valle, Francisco; Padial-Molina, Miguel; Ramanauskaite, Ausra

    2016-01-01

    ABSTRACT 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. PMID:27833736

  20. 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.

  1. 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.

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

    Science.gov (United States)

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

  3. Final environmental impact statement. Waste Isolation Pilot Plant

    Energy Technology Data Exchange (ETDEWEB)

    1980-10-01

    In accordance with the National Environmental Policy Act (NEPA) of 1969, the US Department of Energy (DOE) has prepared this document as environmental input to future decisions regarding the Waste Isolation Pilot Plant (WIPP), which would include the disposal of transuranic waste, as currently authorized. The alternatives covered in this document are the following: (1) Continue storing transuranic (TRU) waste at the Idaho National Engineering Laboratory (INEL) as it is now or with improved confinement. (2) Proceed with WIPP at the Los Medanos site in southeastern New Mexico, as currently authorized. (3) Dispose of TRU waste in the first available repository for high-level waste. The Los Medanos site would be investigated for its potential suitability as a candidate site. This is administration policy and is the alternative preferred by the DOE. (4) Delay the WIPP to allow other candidate sites to be evaluated for TRU-waste disposal. This environmental impact statement is arranged in the following manner: Chapter 1 is an overall summary of the analysis contained in the document. Chapters 2 and 4 set forth the objectives of the national waste-management program and analyze the full spectrum of reasonable alternatives for meeting these objectives, including the WIPP. Chapter 5 presents the interim waste-acceptance criteria and waste-form alternatives for the WIPP. Chapters 6 through 13 provide a detailed description and environmental analysis of the WIPP repository and its site. Chapter 14 describes the permits and approvals necessary for the WIPP and the interactions that have taken place with Federal, State, and local authorities, and with the general public in connection with the repository. Chapter 15 analyzes the many comments received on the DEIS and tells what has been done in this FEIS in response. The appendices contain data and discussions in support of the material in the text.

  4. Statement

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

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

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

    Science.gov (United States)

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

    2013-01-01

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

  6. 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…

  7. Position Statement On Climate Change.

    Science.gov (United States)

    2016-05-01

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

  8. New statement of leave format

    CERN Multimedia

    HR Department

    2009-01-01

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

  9. Malaysia (country/area statements).

    Science.gov (United States)

    1985-09-01

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

  10. 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.

  11. 7 CFR 900.350 - General statement.

    Science.gov (United States)

    2010-01-01

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

  12. Financial Statement Fraud Detection using Text Mining

    Directory of Open Access Journals (Sweden)

    Rajan Gupta

    2013-01-01

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

  13. CONSENSUS STATEMENT ON THE MANAGEMENT OF URTICARIA

    Science.gov (United States)

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

    2011-01-01

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

  14. 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.

  15. 7 CFR 1980.445 - Periodic financial statements and audits.

    Science.gov (United States)

    2010-01-01

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

  16. Editorial: Optics Letters continues to thrive, will require novelty and impact statement at submission.

    Science.gov (United States)

    Zhang, Xi-Cheng

    2016-04-15

    Optics Letters will begin to require authors to provide a novelty and impact statement at submission to aid in the peer review process. Also, some important metrics, including the journal's submissions, turnaround times, and Impact Factor, are shared.

  17. Hanford site solid waste management environmental impact statement technical information document [SEC 1 THRU 4

    Energy Technology Data Exchange (ETDEWEB)

    FRITZ, L.L.

    2003-04-01

    This Technical Information Document (TID) provides engineering data to support DOE/EIS-0286, ''Hanford Site Solid (Radioactive and Hazardous) Waste Program Environmental Impact Statement,'' including assumptions and waste volumes calculation data.

  18. Alaska Peninsula National Wildlife Refuge: Final Comprehensive Conservation Plan, Environmental Impact Statement, and Wilderness Review

    Data.gov (United States)

    US Fish and Wildlife Service, Department of the Interior — This document includes a final environmental impact statement (EIS) for the Alaska Peninsula Refuge Comprehensive Conservation Plan. It describes five alternative...

  19. 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…

  20. Diagnosis and treatment of fetal cardiac disease: A scientific statement from the american heart association

    OpenAIRE

    Donofrio, MT; Moon-Grady, AJ; Hornberger, LK; Copel, JA; Sklansky, MS; Abuhamad, A; Cuneo, BF; Huhta, JC; Jonas, RA; Krishnan, A.; Lacey, S; W. Lee; Michelfelder, EC; Rempel, GR; Silverman, NH

    2014-01-01

    Background - The goal of this statement is to review available literature and to put forth a scientific statement on the current practice of fetal cardiac medicine, including the diagnosis and management of fetal cardiovascular disease. Methods and Results - A writing group appointed by the American Heart Association reviewed the available literature pertaining to topics relevant to fetal cardiac medicine, including the diagnosis of congenital heart disease and arrhythmias, assessment of card...

  1. 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…

  2. 77 FR 74865 - Notice of Availability of the Final Environmental Impact Statement for the Searchlight Wind...

    Science.gov (United States)

    2012-12-18

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

  3. 77 FR 46427 - Notice of Availability for the Draft Environmental Impact Statement/Environmental Impact Report...

    Science.gov (United States)

    2012-08-03

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

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

    Science.gov (United States)

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

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

  5. 75 FR 76444 - Environmental Impact Statement (EIS) for Construction and Operation of a Panoramic Survey...

    Science.gov (United States)

    2010-12-08

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

  6. 17 CFR 200.553 - Draft, final and supplemental impact statements.

    Science.gov (United States)

    2010-04-01

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

  7. Education and Job Training: Preparing for the 21st Century Workforce. Hearing before the Subcommittee on 21st Century Competitiveness of the Committee on Education and the Workforce, House of Representatives. One Hundred Seventh Congress, Second Session (Angola, Indiana, March 22, 2002).

    Science.gov (United States)

    Congress of the U.S., Washington, DC. House Committee on Education and the Workforce.

    This is a congressional hearing on how vocational and technical education and job training work together to better prepare workers for the 21st century workforce and on successful educational and job training activities and initiatives in Indiana (IN). Testimony includes statements from United States representatives (Howard P. "Buck"…

  8. 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...

  9. 29 CFR 531.25 - Introductory statement.

    Science.gov (United States)

    2010-07-01

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

  10. 14 CFR 313.6 - Energy statements.

    Science.gov (United States)

    2010-01-01

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

  11. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

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

  12. 19 CFR 10.511 - Supporting statement.

    Science.gov (United States)

    2010-04-01

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

  13. The Role of Statements of Institutional Purpose.

    Science.gov (United States)

    Lang, Daniel W.; Lopers-Sweetman, Rosanne

    1991-01-01

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

  14. An Analysis of Private School Mission Statements

    Science.gov (United States)

    Boerema, Albert J.

    2006-01-01

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

  15. 17 CFR 230.252 - Offering statement.

    Science.gov (United States)

    2010-04-01

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

  16. The 7 Aarhus Statements on Climate Change

    DEFF Research Database (Denmark)

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

    2009-01-01

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

  17. 75 FR 8988 - Environmental Impact Statements; Availability

    Science.gov (United States)

    2010-02-26

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

  18. 76 FR 21345 - Environmental Impacts Statements;

    Science.gov (United States)

    2011-04-15

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

  19. 78 FR 48672 - Environmental Impacts Statements;

    Science.gov (United States)

    2013-08-09

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

  20. 27 CFR 7.52 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

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

  1. 27 CFR 5.63 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

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

  2. 27 CFR 4.62 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

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

  3. 27 CFR 7.54 - Prohibited statements.

    Science.gov (United States)

    2010-04-01

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

  4. 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

  5. PREPARATION OF CERTIFICATES BY GENERAL SURGERY RESIDENT PHYSICIANS

    Directory of Open Access Journals (Sweden)

    Carlos Lazzarino (h

    2014-04-01

    Full Text Available The physician’s certificate is a statement regarding a present or past event in which the physician has intervened while exercising his/her profession. It is considered written and personal evidence of the attending physician, which verifies the event described. Official certificates are those which must be issued in compliance with legal provisions, while ordinary certificates are private documents prepared at the request of the patient himself/herself. 88 certificates issued by general surgery resident physicians at the patient’s request were assessed, between October and December 2013. All the ordinary certificates assessed were aimed at controlling absenteeism. They all included the patient’s name and surname, date, signature and seal. The preparation of a physicians’ certificate is mandatory, and should only include the facts verified by the physician himself/herself, and upon the patient’s request. General surgery resident physicians are duly licensed medical doctors, which means that they are empowered by law to issue certificates, verifications and/or statements made in the course of their profession, regarding conditions of health or illness, as well as the management, prescription, indication, application or control of the procedures

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

    Science.gov (United States)

    Safran, J D

    1982-09-01

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

  7. Disclosure-Derived Financial Statement Adjustments in Equity Valuation

    OpenAIRE

    George Batta; Ananda Ganguly; Joshua George Rosett

    2014-01-01

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

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

    Science.gov (United States)

    Reinstein, Alan; Churyk, Natalie Tatiana

    2012-02-01

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

  9. 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.

  10. 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.”

  11. 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.

  12. 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...

  13. 78 FR 65450 - Proposed Information Collection (Statement of Person Claiming To Have Stood in Relation of a...

    Science.gov (United States)

    2013-10-31

    ... AFFAIRS Proposed Information Collection (Statement of Person Claiming To Have Stood in Relation of a... performance of VBA's functions, including whether the information will have practical utility; (2) the... techniques or the use of other forms of information technology. Title: Statement of Person Claiming to...

  14. 76 FR 2755 - Proposed Information Collection (Statement of Person Claiming To Have Stood in Relation of a...

    Science.gov (United States)

    2011-01-14

    ... AFFAIRS Proposed Information Collection (Statement of Person Claiming To Have Stood in Relation of a... performance of VBA's functions, including whether the information will have practical utility; (2) the... techniques or the use of other forms of information technology. Title: Statement of Person Claiming to...

  15. Including Assistive Technology in Teacher Preparation: Exploring One Approach

    Science.gov (United States)

    Poel, Elissa Wolfe; Wood, Jackie; Schmidt, Naomi

    2013-01-01

    Assistive Technology (AT) is specifically addressed in the most recent reauthorization of IDEA, the Individuals with Disabilities Education Improvement Act (2004). The law insures that assistive devices and services

  16. The Value to Consumers of Health Labeling Statements on Breakfast Foods and Cereals

    OpenAIRE

    Muth, Mary K.; Zhen, Chen; Taylor, Justin; Cates, Sheryl; Kosa, Katherine M.; Zorn, David; Choiniere, Conrad J.

    2009-01-01

    Food manufacturers have an incentive to include nutrient content claims, health claims, or other types of labeling statements on foods if they believe that consumers will be willing to pay more for products with specific attributes. We estimated semi-log hedonic price regressions for five breakfast bar and cereal product categories using Nielsen ScanTrack scanner data for 2004 and found that labeling statements for these foods are often associated with substantial increases in consumer willin...

  17. Optical modulator including grapene

    Energy Technology Data Exchange (ETDEWEB)

    Liu, Ming; Yin, Xiaobo; Zhang, Xiang

    2016-06-07

    The present invention provides for a one or more layer graphene optical modulator. In a first exemplary embodiment the optical modulator includes an optical waveguide, a nanoscale oxide spacer adjacent to a working region of the waveguide, and a monolayer graphene sheet adjacent to the spacer. In a second exemplary embodiment, the optical modulator includes at least one pair of active media, where the pair includes an oxide spacer, a first monolayer graphene sheet adjacent to a first side of the spacer, and a second monolayer graphene sheet adjacent to a second side of the spacer, and at least one optical waveguide adjacent to the pair.

  18. 77 FR 46516 - Notice of Availability of the Final Environmental Impact Statement, Including a Programmatic...

    Science.gov (United States)

    2012-08-03

    ..., pygmy rabbits, migratory birds, etc.) and maintain the proposed power line within an existing utility... system of groundwater conveyance and treatment facilities in southeastern Nevada which would transport... alignments of pipelines, power lines, and other ancillary facilities; alternative pumping locations/scenarios...

  19. 76 FR 34097 - Notice of Availability of the Draft Environmental Impact Statement, Including a Draft...

    Science.gov (United States)

    2011-06-10

    ... installation of power poles and access roads where needed. The permanent ROWs for the power lines carrying only... unanticipated discoveries of cultural resources, monitoring certain segments of construction by qualified... the Tikaboo Lateral in Tikaboo Valley North. A total of 256 substantive letters and no form...

  20. 7 CFR 1940.320 - Preparing EISs.

    Science.gov (United States)

    2010-01-01

    ... brief presentation of why they will not have a significant effect on the human environment or providing... impact statement; and (vii) Indicate the relationship between the timing of the preparation of... of the natural and social sciences and the environmental design arts. The disciplines of...

  1. Visual Impairment, Including Blindness

    Science.gov (United States)

    ... Who Knows What? Survey Item Bank Search for: Visual Impairment, Including Blindness Links updated, April 2017 En ... doesn’t wear his glasses. Back to top Visual Impairments in Children Vision is one of our ...

  2. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available

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

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

  3. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

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

  4. Panel established to revise position statement on climate change

    Science.gov (United States)

    President Robert Dickinson has appointed a panel to review the current AGU position statement on climate change and greenhouse gases, and to consider revising the statement to reflect scientific progress over the last four years. Marvin Geller of the State University of New York-Stonybrook chairs the panel.Other panel members include: Andre Berger, George Lemaître Catholic University of Louvain, Belgium; Anny Cazenave, Observatoire Midi-Pyrénées, Toulouse, France; John Christy, University of Alabama, Huntsville; Ellen Druffel, University of California, Irvine; Jack Fellows, University Consortium for Atmospheric Research, Boulder; Hiroshi Kanzawa, Nagoya University, Japan; William Schlesinger, Duke University, Durham; William (Jim) Shuttleworth, University of Arizona; Eric Sundquist, U.S. Geological Survey, Woods Hole; Richard Turco, University of California, Los Angeles; Ilana Wainer, Universidade Cidade Sao Paulo, Brazil.

  5. Thai Osteoporosis Foundation (TOPF position statements on management of osteoporosis

    Directory of Open Access Journals (Sweden)

    T. Songpatanasilp

    2016-12-01

    Full Text Available The adjusted incidence rate of hip fracture in Thailand has increased more than 31% from 1997 to 2006. Mortality and morbidity after hip fracture are also high. One year mortality after a hip fracture has increased from 18% in 1999 to 21% in 2007. The Thai Osteoporosis Foundation (TOPF developed the first Clinical Practice Guideline (CPG in 2002 and keeps updating the CPG since then. This latest version of the CPG is our attempt to provide comprehensive positional statement on the diagnosis, prevention and treatment of osteoporosis in Thailand. The study group who revised this position statement contains experts from the TOPF, Four Royal Colleges of Thailand, includes the Orthopaedic Surgeons, Gynecologists and Obstetricians, Physiatrists, Radiologists and 2 Associations of Endocrinologists and Rheumatologists which have involved in the management of patients with osteoporosis.

  6. Assessing Risk with GASB Statement No. 3.

    Science.gov (United States)

    Wood, Venita M.; Scott, Bob

    1987-01-01

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

  7. Briefing statement : Waubay Wetland Management District

    Data.gov (United States)

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

  8. Corporate Statements in the Facilities Industry

    DEFF Research Database (Denmark)

    Holzweber, Markus

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

  9. An Official American Thoracic Society Research Statement

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  10. 33 CFR 385.7 - Concurrency statements.

    Science.gov (United States)

    2010-07-01

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

  11. Financial Statement Analysis for Nonprofit Organizations

    OpenAIRE

    Travaglini,Claudio

    2007-01-01

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

  12. Recommendations for the standardization and interpretation of the electrocardiogram: part II: electrocardiography diagnostic statement list a scientific statement from the American Heart Association Electrocardiography and Arrhythmias Committee, Council on Clinical Cardiology; the American College of Cardiology Foundation; and the Heart Rhythm Society Endorsed by the International Society for Computerized Electrocardiology.

    Science.gov (United States)

    Mason, Jay W; Hancock, E William; Gettes, Leonard S; Bailey, James J; Childers, Rory; Deal, Barbara J; Josephson, Mark; Kligfield, Paul; Kors, Jan A; Macfarlane, Peter; Pahlm, Olle; Mirvis, David M; Okin, Peter; Rautaharju, Pentti; Surawicz, Borys; van Herpen, Gerard; Wagner, Galen S; Wellens, Hein

    2007-03-13

    This statement provides a concise list of diagnostic terms for ECG interpretation that can be shared by students, teachers, and readers of electrocardiography. This effort was motivated by the existence of multiple automated diagnostic code sets containing imprecise and overlapping terms. An intended outcome of this statement list is greater uniformity of ECG diagnosis and a resultant improvement in patient care. The lexicon includes primary diagnostic statements, secondary diagnostic statements, modifiers, and statements for the comparison of ECGs. This diagnostic lexicon should be reviewed and updated periodically.

  13. Recommendations for the standardization and interpretation of the electrocardiogram: part II: Electrocardiography diagnostic statement list: a scientific statement from the American Heart Association Electrocardiography and Arrhythmias Committee, Council on Clinical Cardiology; the American College of Cardiology Foundation; and the Heart Rhythm Society: endorsed by the International Society for Computerized Electrocardiology.

    Science.gov (United States)

    Mason, Jay W; Hancock, E William; Gettes, Leonard S; Bailey, James J; Childers, Rory; Deal, Barbara J; Josephson, Mark; Kligfield, Paul; Kors, Jan A; Macfarlane, Peter; Pahlm, Olle; Mirvis, David M; Okin, Peter; Rautaharju, Pentti; Surawicz, Borys; van Herpen, Gerard; Wagner, Galen S; Wellens, Hein

    2007-03-13

    This statement provides a concise list of diagnostic terms for ECG interpretation that can be shared by students, teachers, and readers of electrocardiography. This effort was motivated by the existence of multiple automated diagnostic code sets containing imprecise and overlapping terms. An intended outcome of this statement list is greater uniformity of ECG diagnosis and a resultant improvement in patient care. The lexicon includes primary diagnostic statements, secondary diagnostic statements, modifiers, and statements for the comparison of ECGs. This diagnostic lexicon should be reviewed and updated periodically.

  14. 18 CFR 706.410 - Confidentiality of statements.

    Science.gov (United States)

    2010-04-01

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

  15. 20 CFR 404.632 - Statements filed with a hospital.

    Science.gov (United States)

    2010-04-01

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

  16. 12 CFR 263.105 - Statement of net worth.

    Science.gov (United States)

    2010-01-01

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

  17. 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...

  18. 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...

  19. 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...

  20. Culture and Corporate Governance Statement Disclosure

    OpenAIRE

    Theo Christopher; Salleh Hassan

    2005-01-01

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

  1. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

    OpenAIRE

    Attila Tamas Szora; Iulian Bogdan Dobra

    2010-01-01

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

  2. Evaluation of increasing antecedent specificity in goal statements on adherence to positive behavior-management strategies.

    Science.gov (United States)

    Cohrs, Corey M; Shriver, Mark D; Burke, Raymond V; Allen, Keith D

    2016-12-01

    We evaluated the impact of antecedent specificity in goal statements on adherence to positive behavior-management strategies. Teaching staff were recruited from 2 different school settings where there were routine expectations to use behavior-specific praise in the classroom, but adherence was poor. In a concurrent multiple baseline design, the use of behavior-specific praise by 4 participants was found to be unaffected by goal statements that increasingly specified the behavior to be used and the conditions under which the behavior should occur. However, adherence by 3 of the 4 participants did change when goal statements included teacher-specified frequencies with which the behavior should occur. Results were systematically replicated in a second study in which, in a concurrent multiple baseline design, 3 participants showed marked increases in adherence when goal statements specified the target behavior, the conditions under which it should occur, and the frequency with which it should occur.

  3. Consensus statement on the treatment of multiple sclerosis by the Spanish Society of Neurology in 2016.

    Science.gov (United States)

    García Merino, A; Ramón Ara Callizo, J; Fernández Fernández, O; Landete Pascual, L; Moral Torres, E; Rodríguez-Antigüedad Zarrantz, A

    2017-03-01

    With the advent of new disease-modifying drugs, the treatment of multiple sclerosis is becoming increasingly complex. Using consensus statements is therefore advisable. The present consensus statement, which was drawn up by the Spanish Society of Neurology's study group for demyelinating diseases, updates previous consensus statements on the disease. The present study lists the medications currently approved for multiple sclerosis and their official indications, and analyses such treatment-related aspects as activity, early treatment, maintenance, follow-up, treatment failure, changes in medication, and special therapeutic situations. This consensus statement includes treatment recommendations for a wide range of demyelinating diseases, from isolated demyelinating syndromes to the different forms of multiple sclerosis, as well as recommendations for initial therapy and changes in drug medication, and additional comments on induction and combined therapy and practical aspects of the use of these drugs.

  4. Caseload Assignments. Position Statement. Revised

    Science.gov (United States)

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

    2010-01-01

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

  5. 77 FR 3793 - Certain Liquid Crystal Display Devices, Including Monitors, Televisions, and Modules, and...

    Science.gov (United States)

    2012-01-25

    ... From the Federal Register Online via the Government Publishing Office INTERNATIONAL TRADE COMMISSION Certain Liquid Crystal Display Devices, Including Monitors, Televisions, and Modules, and Components Thereof; Request for Statements on the Public Interest AGENCY: U.S. International Trade Commission...

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

    Directory of Open Access Journals (Sweden)

    Vesna Vašiček

    2011-11-01

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

  7. The Cape Town Statement on Geoethics

    Science.gov (United States)

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

    2017-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Shawn Johnston

    2014-08-01

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

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

    Science.gov (United States)

    Kearns, Katherine D; Sullivan, Carol Subiño

    2011-06-01

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

  10. Greeting and General Statement by the Organizer.

    Science.gov (United States)

    Shiragami, Makoto

    2017-01-01

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

  11. Analytic device including nanostructures

    KAUST Repository

    Di Fabrizio, Enzo M.

    2015-07-02

    A device for detecting an analyte in a sample comprising: an array including a plurality of pixels, each pixel including a nanochain comprising: a first nanostructure, a second nanostructure, and a third nanostructure, wherein size of the first nanostructure is larger than that of the second nanostructure, and size of the second nanostructure is larger than that of the third nanostructure, and wherein the first nanostructure, the second nanostructure, and the third nanostructure are positioned on a substrate such that when the nanochain is excited by an energy, an optical field between the second nanostructure and the third nanostructure is stronger than an optical field between the first nanostructure and the second nanostructure, wherein the array is configured to receive a sample; and a detector arranged to collect spectral data from a plurality of pixels of the array.

  12. THE IMPORTANCE OF CONTINUOUS AUDIT OF FINANCIAL STATEMENTS OF THE COMPANY OF COUNTRIES JOINING THE EU

    Directory of Open Access Journals (Sweden)

    SLOBODAN POPOVIĆ

    2015-06-01

    Full Text Available Approaching the Republic of Serbia the EU, an increasing number of operations of Management Company must comply with the laws and regulations of the EU. One of the most important task is to manage companies and do the job of auditing of financial reporting companies. There are two established types of audits. Internal audit work, done throughout the year and external, done by the end of the financial year. Both have an obligation to express opinions, which must have a background in the competence and independence. The scope of the audit, generally speaking depends on the legislation of national economies, then the law governing accounting, and at the end of the law that frames the audit functions. The auditor's opinion is necessary in order to ensure the credibility of financial statements. Considering the focus, audit can be seen as activity of audits essentially activities related to the financial statements that are subject to services performed by certified auditors. An opinion on the financial statements of companies are included in the audit reports. They are prepared and certified by independent auditors. The revision in the economic terminology means testing of accounting statements of business enterprises. Internal audit work is done throughout the year, but external to the end of the financial year. Both have an obligation to express opinions, which must have a background in competence. Auditing activities are performed independently, objectively and with a great deal of independence in the work, by internal and external authorized auditors, so that they can provide the necessary information to the users of audit reports. Internal auditing can be seen in the two main ranges. The first is within the company in which some processes are functioning the same. Another scope is wide level, including observation of the wider society and the state, and includes observation of the entire public sector of a country. This mode of operation of the

  13. Western Hemisphere Defense Policy Statement

    Science.gov (United States)

    2012-10-01

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

  14. 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.

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

    Science.gov (United States)

    Corenblum, B.; Corfield, Vera K.

    1976-01-01

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

  16. 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...

  17. Implementation Plan for the Hawaii Geothermal Project Environmental Impact Statement (DOE Review Draft:)

    Energy Technology Data Exchange (ETDEWEB)

    None

    1992-09-18

    The US Department of Energy (DOE) is preparing an Environmental Impact Statement (EIS) that identifies and evaluates the environmental impacts associated with the proposed Hawaii Geothermal Project (HGP), as defined by the State of Hawaii in its 1990 proposal to Congress (DBED 1990). The location of the proposed project is shown in Figure 1.1. The EIS is being prepared pursuant to the requirements of the National Environmental Policy Act of 1969 (NEPA), as implemented by the President's Council on Environmental Quality (CEQ) regulations (40 CFR Parts 1500-1508) and the DOE NEPA Implementing Procedures (10 CFR 1021), effective May 26, 1992. The State's proposal for the four-phase HGP consists of (1) exploration and testing of the geothermal resource beneath the slopes of the active Kilauea volcano on the Island of Hawaii (Big Island), (2) demonstration of deep-water power cable technology in the Alenuihaha Channel between the Big Island and Mau, (3) verification and characterization of the geothermal resource on the Big Island, and (4) construction and operation of commercial geothermal power production facilities on the Big Island, with overland and submarine transmission of electricity from the Big Island to Oahu and possibly other islands. DOE prepared appropriate NEPA documentation for separate federal actions related to Phase 1 and 2 research projects, which have been completed. This EIS will consider Phases 3 and 4, as well as reasonable alternatives to the HGP. Such alternatives include biomass coal, solar photovoltaic, wind energy, and construction and operation of commercial geothermal power production facilities on the Island of Hawaii (for exclusive use on the Big Island). In addition, the EIs will consider the reasonable alternatives among submarine cable technologies, geothermal extraction, production, and power generating technologies; pollution control technologies; overland and submarine power transmission routes; sites reasonably suited to

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

    Directory of Open Access Journals (Sweden)

    Marius Hans Raab

    2013-07-01

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

  19. India (country/area statements).

    Science.gov (United States)

    1985-09-01

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

  20. Final environmental impact statement for the construction and operation of an independent spent fuel storage installation to store the Three Mile Island Unit 2 spent fuel at the Idaho National Engineering and Environmental Laboratory. Docket Number 72-20

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-01

    This Final Environmental Impact Statement (FEIS) contains an assessment of the potential environmental impacts of the construction and operation of an Independent Spent Fuel Storage Installation (ISFSI) for the Three Mile Island Unit 2 (TMI-2) fuel debris at the Idaho National Engineering and Environmental laboratory (INEEL). US Department of Energy-Idaho Operations Office (DOE-ID) is proposing to design, construct, and operate at the Idaho Chemical Processing Plant (ICPP). The TMI-2 fuel debris would be removed from wet storage, transported to the ISFSI, and placed in storage modules on a concrete basemat. As part of its overall spent nuclear fuel (SNF) management program, the US DOE has prepared a final programmatic environmental impact statement (EIS) that provides an overview of the spent fuel management proposed for INEEL, including the construction and operation of the TMI-2 ISFSI. In addition, DOE-ID has prepared an environmental assessment (EA) to describe the environmental impacts associated with the stabilization of the storage pool and the construction/operation of the ISFSI at the ICPP. As provided in NRC`s NEPA procedures, a FEIS of another Federal agency may be adopted in whole or in part in accordance with the procedures outlined in 40 CFR 1506.3 of the regulations of the Council on Environmental Quality (CEQ). Under 40 CFR 1506.3(b), if the actions covered by the original EIS and the proposed action are substantially the same, the agency adopting another agency`s statement is not required to recirculate it except as a final statement. The NRC has determined that its proposed action is substantially the same as actions considered in DOE`s environmental documents referenced above and, therefore, has elected to adopt the DOE documents as the NRC FEIS.

  1. Savannah River Site Spent Nuclear Fuel Management Final Environmental Impact Statement

    Energy Technology Data Exchange (ETDEWEB)

    N/A

    2000-04-14

    The proposed DOE action considered in this environmental impact statement (EIS) is to implement appropriate processes for the safe and efficient management of spent nuclear fuel and targets at the Savannah River Site (SRS) in Aiken County, South Carolina, including placing these materials in forms suitable for ultimate disposition. Options to treat, package, and store this material are discussed. The material included in this EIS consists of approximately 68 metric tons heavy metal (MTHM) of spent nuclear fuel 20 MTHM of aluminum-based spent nuclear fuel at SRS, as much as 28 MTHM of aluminum-clad spent nuclear fuel from foreign and domestic research reactors to be shipped to SRS through 2035, and 20 MTHM of stainless-steel or zirconium-clad spent nuclear fuel and some Americium/Curium Targets stored at SRS. Alternatives considered in this EIS encompass a range of new packaging, new processing, and conventional processing technologies, as well as the No Action Alternative. A preferred alternative is identified in which DOE would prepare about 97% by volume (about 60% by mass) of the aluminum-based fuel for disposition using a melt and dilute treatment process. The remaining 3% by volume (about 40% by mass) would be managed using chemical separation. Impacts are assessed primarily in the areas of water resources, air resources, public and worker health, waste management, socioeconomic, and cumulative impacts.

  2. 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.

  3. Has Financial Statement Information become Less Relevant?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Damkier, Jesper

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

  4. Consensus statement on genetic research in dementia

    DEFF Research Database (Denmark)

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

    2008-01-01

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

  5. Has Financial Statement Information become Less Relevant?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Damkier, Jesper

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

  6. 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

  7. Resource Contingency Program : Draft Environmental Impact Statement.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1995-02-01

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

  8. Corporate Statements in the Facilities Industry

    DEFF Research Database (Denmark)

    Holzweber, Markus

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

  9. 76 FR 15968 - Notice of Availability of the Draft Environmental Impact Statement and Public Hearing Notice for...

    Science.gov (United States)

    2011-03-22

    ... under the Clean Coal Power Initiative (CCPI) program. DOE prepared this draft EIS in accordance with the... Clean Energy Project, near Odessa, Ector County, TX AGENCY: Department of Energy. ACTION: Notice of... Texas Clean Energy Project Draft Environmental Impact Statement (DOE/EIS-0444D) for public review...

  10. 75 FR 60804 - Notice of Availability of the Final Environmental Impact Statement for the West Butte Wind Power...

    Science.gov (United States)

    2010-10-01

    ... Butte Wind Power Right-of-Way, Crook and Deschutes Counties, OR AGENCY: Bureau of Land Management... prepared a Final Environmental Impact Statement (EIS) for the West Butte Wind Power Right-of-Way and by... Federal Register notice. FOR FURTHER INFORMATION CONTACT: Steve Storo, BLM West Butte Wind Power Right of...

  11. 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…

  12. 12 CFR 620.21 - Contents of the information statement and other information to be furnished in connection with...

    Science.gov (United States)

    2010-01-01

    ... section in paper or electronic form at the first session at which voting is held. (6) Each bank and... Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Annual... Credit System must prepare and provide an information statement (“statement” or “AMIS”) to...

  13. 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…

  14. 75 FR 17762 - Notice of Availability of the Draft Environmental Impact Statement/Staff Assessment for the Solar...

    Science.gov (United States)

    2010-04-07

    ...) and the California Energy Commission (CEC) have prepared a Draft Environmental Impact Statement (EIS... Protection Division, California Energy Commission, 1516 Ninth Street, MS-15, Sacramento, California 95814... Energy Policy Act of 2005 and Secretarial Orders 3283 Enhancing Renewable Energy Development on the...

  15. NASN position statement: caseload assignments.

    Science.gov (United States)

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

    2011-01-01

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

  16. Obesity Pathogenesis: An Endocrine Society Scientific Statement.

    Science.gov (United States)

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

    2017-08-01

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

  17. A European regional analysis of selected food consumption statements

    DEFF Research Database (Denmark)

    Askegaard, Søren

    1993-01-01

    This paper examines different European regions of food culture. It does so by analyzing statements about food attitudes and food consumption from a general, commercial life style survey. The data were collected in 1989 through 20.000 interviews in European countries broken down into 80 regions....... The purpose of the paper is to analyze what the variables included in the life style survey can reveal with regards to differences among Europeans' food cultures. This is done through a series of univariate analyses as well as through factor and cluster analyses. However, since the data are not yet ready...

  18. A European regional analysis of selected food consumption statements

    DEFF Research Database (Denmark)

    Askegaard, Søren

    1993-01-01

    . The purpose of the paper is to analyze what the variables included in the life style survey can reveal with regards to differences among Europeans' food cultures. This is done through a series of univariate analyses as well as through factor and cluster analyses. However, since the data are not yet ready......This paper examines different European regions of food culture. It does so by analyzing statements about food attitudes and food consumption from a general, commercial life style survey. The data were collected in 1989 through 20.000 interviews in European countries broken down into 80 regions...

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

    Science.gov (United States)

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

    2009-07-01

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

  20. 32 CFR 1636.10 - Statement of reasons for denial.

    Science.gov (United States)

    2010-07-01

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

  1. 78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA

    Science.gov (United States)

    2013-08-01

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

  2. HANFORD SCIENCE & TECHNOLOGY NEEDS STATEMENTS 2002

    Energy Technology Data Exchange (ETDEWEB)

    WIBLE, R.A.

    2002-04-01

    This document: (a) provides a comprehensive listing of the Hanford sites science and technology needs for fiscal year (FY) 2002; 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, the Environmental Restoration Contract and the River Protection Project) and subsequently reviewed and endorsed by the Hanford Site Technology Coordination Group (STCG). The STCG reviews included participation of DOE-RL and DOE-ORP Management, site stakeholders, state and federal regulators, and Tribal Nations. These needs are reviewed and updated on an annual basis and given a broad distribution.

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

  4. 12 CFR 611.515 - Information statement.

    Science.gov (United States)

    2010-01-01

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

  5. 78 FR 42893 - Statement on Regulatory Burden

    Science.gov (United States)

    2013-07-18

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

  6. 12 CFR 327.2 - Certified statements.

    Science.gov (United States)

    2010-01-01

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

  7. Academic Program Statement of Sangamon State University.

    Science.gov (United States)

    Sangamon State Univ., Springfield, IL.

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

  8. 29 CFR 511.8 - Prehearing statements.

    Science.gov (United States)

    2010-07-01

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

  9. 76 FR 63957 - Consumer Product Policy Statement

    Science.gov (United States)

    2011-10-14

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

  10. Intellectual Capital Statements -When Rhetoric meets Logic

    DEFF Research Database (Denmark)

    Krag, Lotte

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

  11. 37 CFR 2.33 - Verified statement.

    Science.gov (United States)

    2010-07-01

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

  12. 5 CFR 610.302 - Policy statement.

    Science.gov (United States)

    2010-01-01

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

  13. Statement of the Authors Guild, Inc.

    Science.gov (United States)

    Karp, Irwin

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

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

    OpenAIRE

    Muthupandian, K S

    2008-01-01

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

  15. The Expanded Value Added Statement as Applied at a Non-Profit Organization

    Directory of Open Access Journals (Sweden)

    Sady Mazzioni

    2014-07-01

    Full Text Available his study poses to investigate the impact of entries of social nature as overlooked by traditional accounting when compiling expanded value added figures, before value added accounting. To this effect, an exploratory qualitative survey was conducted at a non-profit organization located in the State of Santa Catarina, Brazil. The study´s object was Indaial´s Women's Network Against Cancer (SC, an association of social and philanthropic purpose, deemed of both municipal and state public interest. Study results indicate that the value added statement -compiled as of financial information gathered at the researched institution– presents both employees and the government as being the prime beneficiaries of the wealth therein generated. Once both acknowledgement and measurement of volunteer service derived social entries are incorporated, compiled value added figures raise 82.92%. This disclosure approach extends the scope of beneficiaries of generated wealth beyond that of employees and government to include the organization itself - which receives social care program preparation and management services - and society as a whole, the ultimate addressee of services deployed by non-profit entities. One may come to the conclusion that social accounting concepts enable the understanding of both social and economic dynamics of this kind of organization.

  16. 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.

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

    Directory of Open Access Journals (Sweden)

    Suyanto Suyanto

    2009-01-01

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

  18. Final environmental impact statement. Waste Isolation Pilot Plant

    Energy Technology Data Exchange (ETDEWEB)

    1980-10-01

    This volume contains the appendices for the Final Environmental Impact Statement for the Waste Isolation Pilot Plant (WIPP). Alternative geologic environs are considered. Salt, crystalline rock, argillaceous rock, and tuff are discussed. Studies on alternate geologic regions for the siting of WIPP are reviewed. President Carter's message to Congress on the management of radioactive wastes and the findings and recommendations of the interagency review group on nuclear waste management are included. Selection criteria for the WIPP site including geologic, hydrologic, tectonic, physicochemical compatability, and socio-economic factors are presented. A description of the waste types and the waste processing procedures are given. Methods used to calculate radiation doses from radionuclide releases during operation are presented. A complete description of the Los Medanos site, including archaeological and historic aspects is included. Environmental monitoring programs and long-term safety analysis program are described. (DMC)

  19. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

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

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

    Science.gov (United States)

    Nguyen, Vinh; Bodenreider, Olivier; Sheth, Amit

    2015-01-01

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

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

    Science.gov (United States)

    Nguyen, Vinh; Bodenreider, Olivier; Sheth, Amit

    2014-04-11

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

  2. 21 CFR 201.10 - Drugs; statement of ingredients.

    Science.gov (United States)

    2010-04-01

    ... method, including actual or theoretical chemical action. (f) If an ingredient is a derivative or... terms of percent volume of absolute alcohol at 60 °F. (15.56 °C.). (e) A derivative or preparation of a... ingredient does not indicate that it is a derivative or preparation of the parent substance named in...

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

    Science.gov (United States)

    Keeling, Mary

    2013-01-01

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

  4. 12 CFR 328.3 - Official advertising statement requirements.

    Science.gov (United States)

    2010-01-01

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

  5. Pedagogical Declarations: Feminist Engagements with the Teaching Statement

    Science.gov (United States)

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

    2014-01-01

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

  6. 7 CFR 1427.1081 - General statement and administration.

    Science.gov (United States)

    2010-01-01

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

  7. 7 CFR 1775.21 - Audit or financial statements.

    Science.gov (United States)

    2010-01-01

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

  8. 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...

  9. 39 CFR 3001.115 - Participant statement or brief.

    Science.gov (United States)

    2010-07-01

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

  10. 32 CFR 776.49 - Truthfulness in statements to others.

    Science.gov (United States)

    2010-07-01

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

  11. 48 CFR 552.270-24 - Statement of Lease.

    Science.gov (United States)

    2010-10-01

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

  12. 40 CFR 156.70 - Precautionary statements for human hazards.

    Science.gov (United States)

    2010-07-01

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

  13. 40 CFR 156.212 - Personal protective equipment statements.

    Science.gov (United States)

    2010-07-01

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

  14. 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...

  15. 46 CFR 298.42 - Reporting requirements-financial statements.

    Science.gov (United States)

    2010-10-01

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

  16. 42 CFR 426.517 - CMS' statement regarding new evidence.

    Science.gov (United States)

    2010-10-01

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

  17. 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...

  18. 40 CFR 124.61 - Final environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  19. 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...

  20. 78 FR 75919 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2013-12-13

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

  1. 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...

  2. 27 CFR 5.40 - Statements of age and percentage.

    Science.gov (United States)

    2010-04-01

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

  3. Improving adherence to surgical hand preparation.

    Science.gov (United States)

    Kramer, A; Hübner, N; Below, H; Heidecke, C-D; Assadian, O

    2008-10-01

    At present, no universal agreement on detailed practice for surgical hand preparation exists. In order to fill this gap, in 2002 a Franco-German recommendation for surgical hand preparation was published as a first step towards a generally accepted European recommendation. Based on an assessment of the actual literature, a protocol for surgical hand preparation is discussed with the aim to recommend evidence-based standard procedures including prerequisites, washing and disinfection phase, and its practical implementation. In contrast to hygienic hand disinfection, for surgical hand preparation compliance is not an issue, since it mostly is regarded as a ceremony which is carried out without exception. Nevertheless, the following factors influence acceptance and efficacy: skin tolerance, ease of use, duration of procedure, and recommended time), potential for impaired efficacy due to incorrect performance of the procedure, possibility of systemic risks and irritating potential by applied preparations, religious restrictions, ecological aspects, costs and safety. Here, we report our experience with the introduction of a new hand preparation regime in all surgical disciplines in our university hospital based on the above factors. The following statements were evaluated: 1) The immediate efficacy of an alcohol-based hand disinfectant is impaired by a preceding hand wash for up to 10 minutes. Therefore hands should not be routinely washed before the disinfection period unless there is a good reason for it such as visible soiling. 2) A shortened application time (1.5 minutes) is equal to 3 min in terms of efficacy. 3) Hands should be air dried before gloves are put on, otherwise the perforation rate of gloves will increase. 4) The efficacy of alcohol-based disinfectants is significantly higher when hands are allowed to dry for 1 minute after the washing phase and before the disinfection phase. To clarify the above questions before the establishment of the modified

  4. 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.

  5. 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

    2007-05-01

    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.

  6. 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

  7. 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.

  8. 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.

  9. The Rail Alignment Environmental Impact Statement: An Update

    Energy Technology Data Exchange (ETDEWEB)

    R. Sweeney

    2005-01-20

    On July 23,2002, the President of the United States signed into law a joint resolution of the United States Congress designating the Yucca Mountain site in Nye County, Nevada, for development as a geologic repository for the disposal of spent nuclear fuel and high-level radioactive waste. If the US. Nuclear Regulatory Commission authorizes construction of the repository and receipt and possession of spent nuclear fuel and high-level radioactive at Yucca Mountain, the U.S. Department of Energy (DOE) would be responsible for transporting these materials to the Yucca Mountain repository as part of its obligation under the Nuclear Waste Policy Act. Part of the site recommendation decision included the analysis of a nation-wide shipping campaign to the proposed repository site. The ''Final Environmental Impact Statement for a Geologic Repository for the Disposal of Spent Nuclear Fuel and High-Level Radioactive Waste at Yucca Mountain, Nye County, Nevada'' (February 2002) (Repository EIS) evaluated the potential impacts of the transportation of 70,000 Metric Tons of Heavy Metal spent nuclear fuel and high-level radioactive waste from 77 locations around the nation to the potential repository in Nevada over a 24 year shipping campaign. In the Repository EIS, DOE identified mostly rail as its preferred mode of transportation, both nationally and in the State of Nevada. In December 2003, based on public comments and the environmental analyses in the Repository EIS, DOE identified a preference for the Caliente rail corridor in Nevada. On April 8, 2004, DOE issued a Record of Decision (ROD) on the Mode of Transportation and Nevada Rail Corridor for the Disposal of Spent Nuclear Fuel and High-Level Radioactive Waste at Yucca Mountain, Nye County, Nevada. In this ROD, the DOE announced that it had decided to select the mostly rail scenario analyzed in the Repository EIS as the transportation mode both on a national basis and in the State of Nevada. Under the

  10. Explanation and Elaboration Document for the STROBE-Vet Statement: Strengthening the Reporting of Observational Studies in Epidemiology-Veterinary Extension

    DEFF Research Database (Denmark)

    O'Connor, A.M.; Sargeant, J.M.; Dohoo, I.R.;

    2016-01-01

    observational studies. Here, we present the examples and explanations for the checklist items included in the STROBE-Vet statement. Thus, this is a companion document to the STROBE-Vet statement methods and process document (JVIM_14575 “Methods and Processes of Developing the Strengthening the Reporting...

  11. Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards

    Directory of Open Access Journals (Sweden)

    Zita Drábková

    2015-01-01

    Full Text Available The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative accounting methods, off-balance sheet financing methods and accounting frauds in specific case studies of selected accounting unit in terms of Czech accounting standards. Based on the analysis and comparison of the results thereof, the paper presents and evaluates the alternatives of users of financial statements to evaluate the risk of manipulation of financial statements beyond the scope of a fair and true view. The evaluation further includes a comparison of uses of these models with respect to the International Financial Reporting Standards.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1988-01-01

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

  13. Left inferior-parietal lobe activity in perspective tasks: identity statements.

    Science.gov (United States)

    Arora, Aditi; Weiss, Benjamin; Schurz, Matthias; Aichhorn, Markus; Wieshofer, Rebecca C; Perner, Josef

    2015-01-01

    We investigate the theory that the left inferior parietal lobe (IPL) is closely associated with tracking potential differences of perspective. Developmental studies find that perspective tasks are mastered at around 4 years of age. Our first study, meta-analyses of brain imaging studies shows that perspective tasks specifically activate a region in the left IPL and precuneus. These tasks include processing of false belief, visual perspective, and episodic memory. We test the location specificity theory in our second study with an unusual and novel kind of perspective task: identity statements. According to Frege's classical logical analysis, identity statements require appreciation of modes of presentation (perspectives). We show that identity statements, e.g., "the tour guide is also the driver" activate the left IPL in contrast to a control statements, "the tour guide has an apprentice." This activation overlaps with the activations found in the meta-analysis. This finding is confirmed in a third study with different types of statements and different comparisons. All studies support the theory that the left IPL has as one of its overarching functions the tracking of perspective differences. We discuss how this function relates to the bottom-up attention function proposed for the bilateral IPL.

  14. Left Inferior-Parietal Lobe Activity in Perspective Tasks: Identity statements

    Directory of Open Access Journals (Sweden)

    Aditi eArora

    2015-06-01

    Full Text Available We investigate the theory that the left inferior parietal lobe (IPL is closely associated with tracking potential differences of perspective. Developmental studies find that perspective tasks are mastered at around four years of age. Our first study, meta-analyses of brain imaging studies shows that perspective tasks specifically activate a region in the left IPL and precuneus. These tasks include processing of false belief, visual perspective, and episodic memory. We test the location specificity theory in our second study with an unusual and novel kind of perspective task: identity statements. According to Frege’s classical logical analysis, identity statements require appreciation of modes of presentation (perspectives. We show that identity statements, e.g., the tour guide is also the driver activate the left IPL in contrast to a control statements, the tour guide has an apprentice. This activation overlaps with the activations found in the meta-analysis. This finding is confirmed in a third study with different types of statements and different comparisons. All studies support the theory that the left IPL has as one of its overarching functions the tracking of perspective differences. We discuss how this function relates to the bottom-up attention function proposed for the bilateral IPL.

  15. 78 FR 3408 - Notice of Intent to Prepare a Supplement to the Gulf of Alaska Navy Training Activities...

    Science.gov (United States)

    2013-01-16

    ... Department of the Navy Notice of Intent to Prepare a Supplement to the Gulf of Alaska Navy Training... Training Activities Environmental Impact Statement (EIS)/ Overseas Environmental Impact Statement (OEIS.../OEIS will also analyze data using an acoustic model not available for the 2011 EIS/OEIS, the Navy...

  16. Action Knowledge in Intellectual Capital Statements

    DEFF Research Database (Denmark)

    Ravn, Ib

    2004-01-01

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

  17. 78 FR 71435 - Policy Statement on the Scenario Design Framework for Stress Testing

    Science.gov (United States)

    2013-11-29

    ... in connection with the supervisory and company-run stress tests conducted under the Board's.... Proposed Policy Statement III. Summary of Comments A. Design of Stress Test Scenarios B. Additional... standards, including requirements for stress tests, for covered companies to mitigate the threat...

  18. GEFCom2012: Statement and the Concept of Multidimensional Stochastic Distributed Energy Consumption Model Identification

    Directory of Open Access Journals (Sweden)

    Alexander G. Janovsky

    2013-01-01

    Full Text Available A task statement and a concept of solution of GEFCom2012 (USA problem are considered as a contribution. The aspects of solution including (i methods of correlation-spectral analysis and rank analysis for multidimensional stochastic processes, (ii identification and forecasting of multidimensional stochastic systems are proposed

  19. 78 FR 5490 - Draft Environmental Impact Statement for Tuolumne Wild and Scenic River Comprehensive Management...

    Science.gov (United States)

    2013-01-25

    ... Environmental Impact Statement (DEIS) for the proposed Tuolumne Wild and Scenic River Comprehensive Management... consequences of implementing a range of alternatives, including a no-action (continue with current management... capacities--are considered for all alternatives. No Action Alternative. Continuing current management and...

  20. 78 FR 55093 - Dog Management Plan, Supplemental Environmental Impact Statement, Golden Gate National Recreation...

    Science.gov (United States)

    2013-09-09

    ... National Park Service Dog Management Plan, Supplemental Environmental Impact Statement, Golden Gate.... Current dog management in the park is based on a number of factors. Areas included in the GGNRA Citizens... availability. SUMMARY: Pursuant to Section 102 (2)(c) of the National Environmental Policy Act of 1969, 42 U.S...