WorldWideScience

Sample records for prepared statements include

  1. 77 FR 46516 - Notice of Availability of the Final Environmental Impact Statement, Including a Programmatic...

    Science.gov (United States)

    2012-08-03

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

  2. 76 FR 34097 - Notice of Availability of the Draft Environmental Impact Statement, Including a Draft...

    Science.gov (United States)

    2011-06-10

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

  3. 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...

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

    OpenAIRE

    Mary Barth

    2006-01-01

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

  5. 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.

  6. 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...

  7. 75 FR 41242 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed International...

    Science.gov (United States)

    2010-07-15

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

  8. 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...

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

    Science.gov (United States)

    2013-11-20

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

  10. 77 FR 20411 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Southline...

    Science.gov (United States)

    2012-04-04

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

  11. 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...

  12. 75 FR 4619 - Intent to Prepare an Environmental Impact Statement on Transportation Improvements Within the...

    Science.gov (United States)

    2010-01-28

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

  13. 75 FR 43496 - Department of the Army: Intent to Prepare a Draft Environmental Impact Statement for the General...

    Science.gov (United States)

    2010-07-26

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

  14. 77 FR 52108 - Notice of Withdrawal of the Notice of Intent To Prepare an Environmental Impact Statement (EIS...

    Science.gov (United States)

    2012-08-28

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

  15. 28 CFR 91.57 - Actions that normally require the preparation of an environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  16. 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

  17. 75 FR 2517 - Notice of Intent To Prepare a Joint Environmental Impact Statement and Environmental Impact...

    Science.gov (United States)

    2010-01-15

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

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

    Science.gov (United States)

    2010-12-23

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

  19. 75 FR 41163 - Notice of Intent To Prepare an Environmental Impact Statement and Overseas Environmental Impact...

    Science.gov (United States)

    2010-07-15

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

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

    OpenAIRE

    Danut Rada; Doina Rada

    2013-01-01

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

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

    OpenAIRE

    Calota Traian-Ovidiu; Tănase Alin-Eliodor

    2013-01-01

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

  3. 75 FR 8047 - Notice of Intent To Prepare a Joint Environmental Impact Statement and Environmental Impact...

    Science.gov (United States)

    2010-02-23

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

  4. 77 FR 36329 - Notice of Intent to Prepare an Environmental Impact Statement and Notice of Scoping Meeting

    Science.gov (United States)

    2012-06-18

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

  5. 7 CFR 1212.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Danut Rada

    2013-12-01

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

  7. 78 FR 57626 - Algonquin Gas Transmission, LLC; Notice of Intent To Prepare An Environmental Impact Statement...

    Science.gov (United States)

    2013-09-19

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

  8. 77 FR 56835 - Constitution Pipeline Company, LLC; Notice of Intent To Prepare an Environmental Impact Statement...

    Science.gov (United States)

    2012-09-14

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

  9. 75 FR 69398 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement on Implementing...

    Science.gov (United States)

    2010-11-12

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

  10. 48 CFR 9.505-2 - Preparing specifications or work statements.

    Science.gov (United States)

    2010-10-01

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

  11. 78 FR 49600 - Notice of Intent To Prepare an Environmental Impact Statement for the Virginia Beach Transit...

    Science.gov (United States)

    2013-08-14

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

  12. 78 FR 29120 - Notice of Intent To Prepare an Environmental Impact Statement for the Main Operating Base 2 (MOB...

    Science.gov (United States)

    2013-05-17

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

  13. 75 FR 430 - Notice of Intent To Prepare an Environmental Impact Statement for the Sigurd-Red Butte...

    Science.gov (United States)

    2010-01-05

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

  14. 77 FR 1080 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Copper Flat Mine...

    Science.gov (United States)

    2012-01-09

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

  15. 76 FR 21422 - Notice To Rescind a Notice of Intent to Prepare a Tiered Environmental Impact Statement

    Science.gov (United States)

    2011-04-15

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

  16. 76 FR 4371 - Notice of Intent to Prepare an Environmental Impact Statement for the Proposed San Juan Basin...

    Science.gov (United States)

    2011-01-25

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

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

    Science.gov (United States)

    2012-11-15

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

  18. 76 FR 14745 - Notice To Rescind a Notice of Intent To Prepare an Environmental Impact Statement, Ada and Canyon...

    Science.gov (United States)

    2011-03-17

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

  19. 75 FR 44008 - Revised Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Boardman...

    Science.gov (United States)

    2010-07-27

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

  20. 75 FR 429 - Notice of Intent To Prepare an Environmental Impact Statement for the Vantage to Pomona Heights...

    Science.gov (United States)

    2010-01-05

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

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

    OpenAIRE

    Pramuka, Bambang Agus

    1995-01-01

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

  2. 77 FR 59180 - Withdrawal of Intent To Prepare a Draft Environmental Impact Statement/Environmental Impact...

    Science.gov (United States)

    2012-09-26

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

  3. 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...

  4. 75 FR 51448 - Withdrawal of Notice for Preparation of an Environmental Impact Statement (EIS) for the Arkansas...

    Science.gov (United States)

    2010-08-20

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

  5. 75 FR 58369 - Intent To Prepare a Draft Environmental Impact Statement for the North Branch Ecorse Creek, Flood...

    Science.gov (United States)

    2010-09-24

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

  6. 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…

  7. 76 FR 69279 - Notice of Intent to Prepare an Environmental Impact Statement for the Quaking Aspen Wind Energy...

    Science.gov (United States)

    2011-11-08

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

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

    Science.gov (United States)

    2010-07-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2004-12-01

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

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

    International Nuclear Information System (INIS)

    Tsai, Y.H.

    1986-01-01

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

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

    Science.gov (United States)

    Carson, James E.

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

  12. 77 FR 39322 - Notice to Rescind the Notice of Intent to Prepare an Environmental Impact Statement (EIS...

    Science.gov (United States)

    2012-07-02

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

  13. 75 FR 20379 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Hollister...

    Science.gov (United States)

    2010-04-19

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

  14. 7 CFR 1218.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  15. 7 CFR 1206.41 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    João Eudes de Souza Calado

    2016-12-01

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

  17. 76 FR 21003 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement (EIS) and Possible Land...

    Science.gov (United States)

    2011-04-14

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

  18. 78 FR 6303 - Notice of Intent To Prepare a Supplemental Draft Environmental Impact Statement on the Effects of...

    Science.gov (United States)

    2013-01-30

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

  19. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

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

  20. 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.

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

    National Research Council Canada - National Science Library

    1998-01-01

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

  2. 76 FR 54529 - Notice To Rescind a Notice of Intent To Prepare an Environmental Impact Statement: San Francisco...

    Science.gov (United States)

    2011-09-01

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

  3. 78 FR 75557 - CE FLNG, LLC, CE Pipeline, LLC; Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-12-12

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

  4. 77 FR 68764 - Parker Knoll Hydro, LLC; Notice of Intent To Prepare An Environmental Impact Statement and Notice...

    Science.gov (United States)

    2012-11-16

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

  5. 77 FR 13117 - Excelerate Energy L.P.; Notice of Intent To Prepare an Environmental Impact Statement for the...

    Science.gov (United States)

    2012-03-05

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

  6. 77 FR 59603 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Oregon LNG Export...

    Science.gov (United States)

    2012-09-28

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

  7. 76 FR 41816 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Ocotillo Sol Solar...

    Science.gov (United States)

    2011-07-15

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

  8. 78 FR 13643 - Intent To Prepare a Draft Environmental Impact Statement for the Proposed Delta Wetlands Project...

    Science.gov (United States)

    2013-02-28

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

  9. 75 FR 47059 - Notice To Rescind Notice of Intent To Prepare an Environmental Impact Statement: Warren County, IA

    Science.gov (United States)

    2010-08-04

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

  10. 75 FR 6175 - Notice of Intent to Prepare an Environmental Impact Statement on the Effects of Oil and Gas...

    Science.gov (United States)

    2010-02-08

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

  11. 76 FR 5396 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Rising Tree Wind...

    Science.gov (United States)

    2011-01-31

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

  12. 75 FR 49517 - Notice of Intent To Prepare an Environmental Impact Statement for the Walker Ridge Wind Project...

    Science.gov (United States)

    2010-08-13

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

  13. 78 FR 32240 - Notice of Inent (NOI) To Prepare an Environmental Impact Statement (EIS) for the Oro Verde Solar...

    Science.gov (United States)

    2013-05-29

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

  14. 77 FR 38077 - Notice of Intent To Prepare an Environmental Impact Statement on a Proposed Boat-House Facility...

    Science.gov (United States)

    2012-06-26

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

  15. 75 FR 5803 - Intent To Prepare an Environmental Impact Statement for the New Merced Wild and Scenic River...

    Science.gov (United States)

    2010-02-04

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

  16. 78 FR 8189 - Notice of Intent To Prepare an Environmental Impact Statement for Personal Watercraft Use at Gulf...

    Science.gov (United States)

    2013-02-05

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

  17. 77 FR 11086 - Revised Notice of Intent To Prepare a Draft Environmental Impact Statement for the Brunswick...

    Science.gov (United States)

    2012-02-24

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

  18. 77 FR 17036 - Revised Notice of Intent To Prepare a Draft Environmental Impact Statement for the Bogue Banks...

    Science.gov (United States)

    2012-03-23

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

  19. 77 FR 64824 - Notice of Intent To Prepare an Environmental Impact Statement, a Possible Land Use Plan Amendment...

    Science.gov (United States)

    2012-10-23

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

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

    Science.gov (United States)

    2011-07-15

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

  1. 75 FR 1650 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed HB Potash, LLC-“In...

    Science.gov (United States)

    2010-01-12

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

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

    CERN Document Server

    American Society for Testing and Materials. Philadelphia

    1992-01-01

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

  3. 76 FR 57720 - Notice of Intent To Prepare an Environmental Impact Statement/Overseas Environmental Impact...

    Science.gov (United States)

    2011-09-16

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

  4. 76 FR 77502 - Intent To Prepare a Draft Environmental Impact Statement Regarding the Wolfpen Knob Development...

    Science.gov (United States)

    2011-12-13

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

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

    Science.gov (United States)

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

    2016-08-01

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

  6. 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.

  7. Rio 2016 financial statements

    OpenAIRE

    2015-01-01

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

  8. 49 CFR 520.34 - Comments on environmental statements prepared by other agencies.

    Science.gov (United States)

    2010-10-01

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

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

    International Nuclear Information System (INIS)

    2009-01-01

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

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

    International Nuclear Information System (INIS)

    2008-01-01

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

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

    International Nuclear Information System (INIS)

    2007-01-01

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

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

    Science.gov (United States)

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

    1977-03-08

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

  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

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

  14. 75 FR 41231 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Abengoa Solar Inc...

    Science.gov (United States)

    2010-07-15

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

  15. 77 FR 71404 - Intent To Prepare an Environmental Impact Statement for the Proposed Flood Risk Management Study...

    Science.gov (United States)

    2012-11-30

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

  16. 77 FR 47827 - Intent To Prepare an Environmental Impact Statement for the Kissimmee Basin Modified Water...

    Science.gov (United States)

    2012-08-10

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

  17. 76 FR 51957 - Notice of Intent To Prepare an Environmental Impact Statement for the Medical Facilities...

    Science.gov (United States)

    2011-08-19

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

  18. 75 FR 58370 - Notice of Intent To Prepare a Legislative Environmental Impact Statement for the Proposed...

    Science.gov (United States)

    2010-09-24

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

  19. 76 FR 61106 - Notice of Intent To Prepare an Environmental Impact Statement

    Science.gov (United States)

    2011-10-03

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

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

    Science.gov (United States)

    2010-09-16

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

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

    Science.gov (United States)

    2016-04-06

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

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

    OpenAIRE

    Hana Bohušová

    2015-01-01

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

  4. 76 FR 55256 - Section 6707A and the Failure To Include on Any Return or Statement Any Information Required To...

    Science.gov (United States)

    2011-09-07

    ... prepared the taxpayer's return were material advisors with respect to the reportable transaction. The... the 40-percent rate determined under section 6662(h) for a gross valuation misstatement, if the...

  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. Financial Statements

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

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

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

    Science.gov (United States)

    2010-10-01

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

  8. 75 FR 16080 - Notice of Intent To Prepare an Environmental Impact Statement for Basewide Water Infrastructure...

    Science.gov (United States)

    2010-03-31

    ... process up to 7.5 million gallons per day (mgd) and would include micro-filtration, granulated activated... lighting, asphalt pavement, and pavement marking and signs. The project includes ``100-year storm'' flood...

  9. 77 FR 32667 - Notice of Intent To Prepare Environmental Impact Statement for Alcatraz Ferry Embarkation Site...

    Science.gov (United States)

    2012-06-01

    ... transportation, visitor experience, aesthetics, economics, cultural resources, natural resources, and air quality... the natural, cultural, scenic and recreational resources of Alcatraz, the larger GGNRA, and the... impacts, including natural, cultural, socioeconomic and other topics; and suggest possible mitigation...

  10. 78 FR 56681 - Intent To Prepare a Supplemental Environmental Impact Statement for the Grays Harbor Navigation...

    Science.gov (United States)

    2013-09-13

    ... potential social, economic and environmental impacts of the project, and will be sufficient in scope to... aesthetics. 3. Public Involvement: Initial public participation included a December 2012 public meeting held...

  11. 77 FR 130 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Intercontinental...

    Science.gov (United States)

    2012-01-03

    ... an underground mine to extract polyhalite ore. These prospecting permits are located about 40 miles... proposed Mine Plan of Operations includes an underground mine accessed by a shaft and a ramp, and... wells, pipelines, power lines, and a railroad load-out facility. The polyhalite will be continuously...

  12. 77 FR 1551 - Intent To Prepare an Environmental Impact Statement on the Bottineau Transitway Project From...

    Science.gov (United States)

    2012-01-10

    ... 25, 2012, from 5:30 to 7:30 p.m., at the Urban Research and Outreach/Engagement Center (UROC), 2001... does include major regional transit projects such as the Green Line (Central Corridor LRT and Southwest... limited-stop services, intersection improvements, and other focused infrastructure improvements that would...

  13. 76 FR 53693 - Notice of Intent To Prepare a Joint Environmental Impact Statement and Environmental Impact...

    Science.gov (United States)

    2011-08-29

    ... Management Act of 1976, as amended (FLPMA), and the California Environmental Quality Act, the Bureau of Land... following preliminary issues: air quality and greenhouse gas emissions, biological resources including... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 048728, LLCAD06000, L51010000...

  14. 76 FR 41817 - Notice of Intent To Prepare a Joint Environmental Impact Statement and Environmental Impact...

    Science.gov (United States)

    2011-07-15

    ... amended (FLPMA), and the California Environmental Quality Act, the Bureau of Land Management (BLM... following preliminary issues: Air quality and greenhouse gas emissions, biological resources including... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAD05000, L51010000.LVRWB11B4520.FX0000...

  15. 75 FR 58372 - Notice of Intent To Prepare an Environmental Impact Statement for Skokomish General Investigation...

    Science.gov (United States)

    2010-09-24

    ... entire drainage basin, including the estuary at Annas Bay. The river collects drainage from an approximate 240 square mile drainage basin, and eventually flows into southern Hood Canal, an arm of Puget... alternatives, mitigation measures, probable significant environmental impacts, and permits or other approvals...

  16. 77 FR 74470 - Intent to Prepare an Environmental Impact Statement (EIS) for the Donlin Gold Project

    Science.gov (United States)

    2012-12-14

    ... impacts associated with the proposed Donlin Gold Project, which would be an open pit, hardrock gold mine... proposing the development of an open pit, hardrock gold mine located 277 miles west of Anchorage, 145 miles.... Major project components include excavation of an open pit, that ultimately would be approximately 2.2...

  17. 77 FR 7178 - Notice of Correction to Notice of Intent To Prepare Environmental Impact Statements and...

    Science.gov (United States)

    2012-02-10

    ... Forest Plan (1990) [cir] Wyoming--Medicine Bow National Forest Plan (2004) Great Basin Region [cir] Idaho... Supplemental EISs, extends the scoping period, and adds 11 Forest Service Land Management Plans (LMPs) to this... Region. The added Forest Service LMPs include: Rocky Mountain Region [cir] Colorado--Routt National...

  18. 76 FR 60017 - Notice of Intent To Prepare a Supplemental Environmental Impact Statement (SEIS) for the...

    Science.gov (United States)

    2011-09-28

    ..., there is one notable difference: When neutrons strike the lithium aluminate ceramic material in a TPBAR.... Cultural resources, including historical and pre-historical resources and traditional cultural properties. 5. Infrastructure and utilities. 6. Socioeconomic conditions. 7. Human health under routine...

  19. 75 FR 3956 - Intent To Prepare an Environmental Impact Statement for Proposed Transit Improvements in the...

    Science.gov (United States)

    2010-01-25

    ... purpose and need, the alternatives to be studied, the impacts to be evaluated, and the evaluation methods... clear roadmap for concise development of the environmental document. In the interest of producing a... unincorporated Los Angeles County which includes east Los Angeles and west Whittier-Los Nietos. A diverse mix of...

  20. 75 FR 42082 - Notice of Intent To Prepare an Environmental Impact Statement for the Recapitalization of...

    Science.gov (United States)

    2010-07-20

    ...) at the INL in Idaho. This action supports the receipt, handling, examination, and packaging of naval spent nuclear fuel removed from nuclear-powered aircraft carriers and submarines, as well as from land... responsibilities include design, maintenance, and safe operation of nuclear propulsion systems throughout their...

  1. 77 FR 46768 - Notice of Intent To Prepare an Environmental Impact Statement for the Moapa Solar Energy Center...

    Science.gov (United States)

    2012-08-06

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

  2. 77 FR 17037 - Intent To Prepare a Draft Environmental Impact Statement for the Louisiana Coastal Area (LCA...

    Science.gov (United States)

    2012-03-23

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

  3. 78 FR 18325 - Intent To Prepare an Environmental Impact Statement (EIS) for the Formal Training Unit (FTU) and...

    Science.gov (United States)

    2013-03-26

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

  4. 77 FR 26025 - Notice of Intent To Prepare a Environmental Impact Statement (EIS) for the HOPE SF Development at...

    Science.gov (United States)

    2012-05-02

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

  5. 77 FR 68748 - Intent To Prepare a Draft Environmental Impact Statement and Feasibility Report for the Cano...

    Science.gov (United States)

    2012-11-16

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

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

    KAUST Repository

    Bakr, Osman; Peng, Wei; Wang, Lingfei

    2017-01-01

    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

  7. 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.

  8. 78 FR 49735 - Intent To Prepare a Draft Environmental Impact Statement for Dam Safety Study, Lake Lewisville...

    Science.gov (United States)

    2013-08-15

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

  9. 12 CFR 620.2 - Preparing and filing the reports.

    Science.gov (United States)

    2010-01-01

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

  10. 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...

  11. Corporate Information Management Financial Statements

    National Research Council Canada - National Science Library

    Gimble, Thomas

    1995-01-01

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

  12. 7 CFR 3052.310 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  13. 75 FR 16828 - Notice of Intent To Prepare and Scope an Environmental Impact Statement (EIS) for the Outer...

    Science.gov (United States)

    2010-04-02

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

  14. 77 FR 51981 - Notice of Intent To Prepare a Draft Environmental Impact Statement on the Construction and...

    Science.gov (United States)

    2012-08-28

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

  15. 76 FR 6493 - Notice of Intent to Prepare an Environmental Impact Statement for the Proposed K Road/Moapa Band...

    Science.gov (United States)

    2011-02-04

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

  16. 77 FR 75622 - Intent To Prepare a Draft Supplemental Environmental Impact Statement for Development of a Long...

    Science.gov (United States)

    2012-12-21

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

  17. 77 FR 22608 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Bald Mountain Mine...

    Science.gov (United States)

    2012-04-16

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

  18. 77 FR 70460 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Ho-Chunk Nation...

    Science.gov (United States)

    2012-11-26

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

  19. 76 FR 49785 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Samish Indian...

    Science.gov (United States)

    2011-08-11

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

  20. 78 FR 4134 - Notice of Intent To Prepare An Environmental Impact Statement (EIS) On the Proposal To Relocate...

    Science.gov (United States)

    2013-01-18

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

  1. 75 FR 67391 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the West Coast Recycling...

    Science.gov (United States)

    2010-11-02

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

  2. 76 FR 31359 - Notice of Intent To Prepare an Environmental Impact Statement on a General Management Plan...

    Science.gov (United States)

    2011-05-31

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

  3. 75 FR 4413 - Notice of Intent to Prepare an Environmental Impact Statement for a General Management Plan...

    Science.gov (United States)

    2010-01-27

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

  4. 76 FR 34211 - Intent To Prepare a Draft Environmental Impact Statement for the Proposed Kennecott Utah Copper...

    Science.gov (United States)

    2011-06-13

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

  5. 76 FR 336 - Intent To Prepare a Supplemental Environmental Impact Statement (SEIS) for PacRim Coal's Proposed...

    Science.gov (United States)

    2011-01-04

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

  6. Financial Statement Math

    OpenAIRE

    2007-01-01

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

  7. 17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

    Science.gov (United States)

    2010-04-01

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

  8. 78 FR 59414 - Environmental Impact Statement; King County, Washington

    Science.gov (United States)

    2013-09-26

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

  9. 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

    ... directors or to fill any existing vacancies on the board; (e) Any material change in the present... best of my knowledge and belief, I certify that the information set forth in this statement is true... existing Securities Exchange Act rules as to such matters as clarity and size (Securities Exchange Act Rule...

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

    International Nuclear Information System (INIS)

    Yoshida, Masaru; Kumakura, Minoru; Kaetsu, Isao

    1979-01-01

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

  11. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

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

  12. THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

    OpenAIRE

    Harold Fletcher; Thomas Ulrich

    2010-01-01

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

  13. 75 FR 26739 - Notice of Intent To Prepare an Environmental Impact Statement (EIS) for Airfield Operations at...

    Science.gov (United States)

    2010-05-12

    ..., Naval Facilities Engineering Command Southeast, 904-542-6866. SUPPLEMENTARY INFORMATION: The Navy's... period (ending June 10, 2010) will receive the same attention and consideration during EIS preparation...

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

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2015-01-01

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

  15. 78 FR 39313 - Notice of Intent To Prepare an Environmental Impact Statement for the Enefit American Oil Utility...

    Science.gov (United States)

    2013-07-01

    ... commercial oil shale mining, retorting, and upgrading operation located in Uintah County, Utah. Approval or... preparation of the EIS as defined in 40 CFR 1501.5. Agencies with legal jurisdiction or special expertise have...

  16. 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

    ... alternatives and a ``no action'' alternative in the EIS. An EIS will be prepared to assess the potential social... archeological resources; air and water quality; noise; recreation; land use; and aesthetics. c. The Corps will...

  17. 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

  18. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

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

  19. 77 FR 63299 - Notice of Intent To Prepare a Joint Environmental Impact Statement/Environmental Impact Report...

    Science.gov (United States)

    2012-10-16

    ..., Attn: Public Affairs Office (CESPK-PAO), 1325 J Street, Sacramento, CA 95814. FOR FURTHER INFORMATION..., Sacramento, CA. October 15th, 2012, 4 p.m. to 7 p.m. and Folsom Community Center, 52 Natoma Street, Folsom.... SUMMARY: The U.S. Army Corps of Engineers, Sacramento District (USACE) intends to prepare a joint...

  20. 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

    ... back to World War II. To this end, DOE is constructing the Waste Treatment Plant (WTP) on the Site's Central Plateau (200 East Area). Once operational, the WTP will treat radioactive waste presently stored in underground storage tanks on the Central Plateau to prepare it for disposal. The WTP is planned to...

  1. 78 FR 73498 - Stanislaus National Forest, CA; Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-12-06

    ... Recovery AGENCY: Forest Service, USDA. ACTION: Notice of intent to prepare an Environmental Impact... issues related to a proposed action. This scoping process allows the Forest Service to not only identify... / Friday, December 6, 2013 / Notices#0;#0; [[Page 73498

  2. 78 FR 7808 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Buffalo Valley...

    Science.gov (United States)

    2013-02-04

    ... amended, the Bureau of Land Management (BLM) Mount Lewis Field Office, Battle Mountain, Nevada, intends to... Buffalo Valley Mine Project, a proposed open pit gold mine, mill, and associated facilities, located on..._mountain_field.html . In order to be considered during the preparation of the Draft EIS, all comments must...

  3. 75 FR 1609 - Notice of Intent To Prepare an Environmental Impact Statement for Beddown of Training F-35A Aircraft

    Science.gov (United States)

    2010-01-12

    ...; Tucson International Airport Air Guard Station: Monday, March 1, 2010, at Sunnyside High School Foyer... published. This revised Notice of Intent has been prepared to notify the public of the changes in the cities..., February 8, 2010, at Marsing High School Commons, 301 W. Eighth Avenue, Marsing, Idaho; Tuesday, February 9...

  4. 77 FR 58531 - Notice of Intent To Prepare a Joint Environmental Impact Statement (EIS) for the Gateway Pacific...

    Science.gov (United States)

    2012-09-21

    ... social, economic, and environmental impacts of the projects and is intended to be sufficient in scope to... across streams. The Corps is preparing an EIS to analyze the potential social, economic, and...; land use; and aesthetics. c. The Corps will serve as the lead agency for compliance with NEPA, and...

  5. 78 FR 70035 - Notice of Intent To Prepare an Environmental Impact Statement for the San Luis Transmission...

    Science.gov (United States)

    2013-11-22

    ..., Soil, and Mineral Resources Human Health and Electric and Magnetic Fields Construction-Related Impacts... interactions; and applicable natural and cultural resources laws and regulations. Western expects to publish... DEPARTMENT OF ENERGY Western Area Power Administration Notice of Intent To Prepare an...

  6. 78 FR 17281 - Notice To Rescind a Notice of lntent To Prepare an Environmental Impact Statement: Dallas and...

    Science.gov (United States)

    2013-03-20

    ... US 287 to IH 20. A NOI to prepare an EIS for proposed Loop 9 was published in the Federal Register on... published in the Federal Register on January 20, 2004 (Vol. 69, No. 12, Page 2809). FOR FURTHER INFORMATION... Division, 300 East 8th Street, Room 826, Austin, Texas 78701. Telephone: (512) 536-5950, Email: salvador...

  7. 75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

    Science.gov (United States)

    2010-09-09

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

  8. Detached Statements

    Directory of Open Access Journals (Sweden)

    Mark McBride

    2018-04-01

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

  9. 75 FR 30004 - Notice of Intent To Prepare an Environmental Impact Statement for the Elliott Bay Seawall Project...

    Science.gov (United States)

    2010-05-28

    ... transportation infrastructure (including the Burlington Northern--Santa Fe Railway main line) and utilities that serve downtown Seattle (including water, electric, gas/petroleum, steam, communications, sanitary sewers...

  10. Protected diazonium salts: a continuous-flow preparation of triazenes including the anticancer compounds dacarbazine and mitozolomide

    OpenAIRE

    Schotten, Christiane; Aldmairi, Abdul Hadi; Sagatov, Yerbol; Shepherd, Martyn; Browne, Duncan L.

    2016-01-01

    Herein, we report a continuous-flow process for the preparation of triazenes, whereby diazonium salts are generated and converted into their masked or protected triazene derivatives. Key to realizing the process, which is applicable to a wide range of substrates, is the identification of solvent and reagent parameters that avoid fouling and clogging in the tubing used in these studies. The process has also been applied to prepare the antineoplastic agents mitozolomide and dacarbazine. We also...

  11. 77 FR 25782 - Environmental Impact Statement: Madison County, IL

    Science.gov (United States)

    2012-05-01

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

  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

    ... will be announced through public mailings as well as the local news media. SUPPLEMENTARY INFORMATION... significant opportunities for partnership and integration of civil infrastructure improvements. The City of... services, including public education, safety, health, and social services; socioeconomics, including...

  13. 77 FR 59180 - Notice of Intent To Prepare a Draft Environmental Impact Statement for a Proposed Aquatic...

    Science.gov (United States)

    2012-09-26

    ..., recreation resources, and cultural resources. Tentative socio-economic considerations that may be evaluated in the DEIS include business and industrial activity, tax revenue, population growth, community and...

  14. 78 FR 44932 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Pearl River Section...

    Science.gov (United States)

    2013-07-25

    ..., recreation resources, and cultural resources. Tentative socio-economic considerations that may be evaluated in the DEIS include business and industrial activity, tax revenue, population growth, community and...

  15. Preparing for the Flu (Including 2009 H1N1 Flu): A Communication Toolkit for Schools (Grades K-12)

    Science.gov (United States)

    Centers for Disease Control and Prevention, 2010

    2010-01-01

    The purpose of "Preparing for the Flu: A Communication Toolkit for Schools" is to provide basic information and communication resources to help school administrators implement recommendations from CDC's (Centers for Disease Control and Prevention) Guidance for State and Local Public Health Officials and School Administrators for School (K-12)…

  16. Teacher Educators' and Student Teachers' Beliefs about Preparation for Working with Families Including Those from Diverse Socioeconomic and Cultural Backgrounds

    Science.gov (United States)

    D'Haem, Jeanne; Griswold, Peter

    2017-01-01

    This mixed-methods study examined teacher preparation for developing family partnerships. The attitudes and practices of teacher educators and the attitudes and experiences of student teachers were explored in focus groups, documents, and a survey instrument. Results indicated that although partnerships were considered important by faculty and…

  17. 75 FR 30800 - Notice of Intent To Prepare an Environmental Impact Statement for Texas Clean Energy Project...

    Science.gov (United States)

    2010-06-02

    ... facilities are the power transmission lines and pipelines that convey electricity and materials to and from... analysis of pollutant emissions (including greenhouse gas emissions) and other incremental impacts that... technologies used to generate electricity from fossil fuels, including natural gas. Summit proposes to build...

  18. 78 FR 61843 - Notice of Intent To Prepare an Environmental Impact Statement: Department of the Army Permit...

    Science.gov (United States)

    2013-10-04

    ... resources; essential fish habitat; water quality; cultural resources; geology and soils including... the effects of this proposed action on Essential Fish Habitat per the Magnuson-Stevens Act. The USACE... endangered species and critical habitat. Socioeconomic issues include navigation; induced flooding; land use...

  19. 75 FR 1807 - Notice of Intent To Prepare an Environmental Impact Statement for the Restoration Design Energy...

    Science.gov (United States)

    2010-01-13

    ... that may be amended include the following: the Yuma Field Office RMP--2010; the Agua Fria and Bradshaw... developed through scoping. Suitable sites for application of this approach to reuse of land may also...

  20. 78 FR 38796 - Intent To Prepare an Environmental Impact Statement for Increased Transit Service to King of...

    Science.gov (United States)

    2013-06-27

    ... could include effects to traffic and transportation, land use and socio-economics, visual character and... with principles of economy and efficiency in government, it is FTA policy to limit, insofar as possible...

  1. 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

    ..., reclamation, and post-closure monitoring periods would extend the project life for an additional estimated 38... and operation, including effects to night sky from nighttime operations. (h) Potential effects to...

  2. 77 FR 20409 - Notice of Amendment to the Notice of Intent To Prepare an Environmental Impact Statement for the...

    Science.gov (United States)

    2012-04-04

    ... Renewable Energy Conservation Plan, Including Kern, Los Angeles, San Bernardino, Inyo, Riverside, Imperial.../Scoping'' in the subject line). Fax: (916) 978-4657 or (916) 654-4421 (Attn: Kristy Chew). Mail: ATTN...

  3. 78 FR 37528 - Intent To Prepare a Draft Supplement to the December 2009 Final Environmental Impact Statement...

    Science.gov (United States)

    2013-06-21

    ... modification request includes the consolidation of Phases II-V into one phase (in a single dredging event), the... has reevaluated its financial status and seeks to modify their DA authorization. A key component in...

  4. 77 FR 20097 - Intent To Prepare an Environmental Impact Statement for the Georgia Multi-Modal Passenger Terminal

    Science.gov (United States)

    2012-04-03

    ..., and the Georgia Dome. In-between Five Points and the CNN Center, a portion of the former rail yards... outreach efforts will include public meetings, open houses, a project Web site, stakeholder advisory and...

  5. 77 FR 64110 - Notice of Intent To Prepare an Environmental Impact Statement for the Disposal and Reuse of the...

    Science.gov (United States)

    2012-10-18

    ...-510, the BRAC Law, to recommend military installations for realignment and closure. Recommendations of... associated with the BRAC action include impacts on socioeconomics due to loss of the military and [email protected] . Requests for special assistance, sign language interpretation for the hearing impaired...

  6. 76 FR 59123 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Puyallup River General...

    Science.gov (United States)

    2011-09-23

    ... 1969, as amended, for a proposed flood-risk management project in the Puyallup River Basin including.... This is a single-purpose flood-risk management study. The goal of this project is to identify the.... Alternative 2: Construct a coordinated flood-risk management project that would provide critically needed...

  7. 76 FR 29728 - Notice of Intent To Prepare an Environmental Impact Statement and Notice of Potential Floodplain...

    Science.gov (United States)

    2011-05-23

    ... socioeconomic impacts associated with the project, including delivery of feed materials and distribution of... potential impacts from the generation, treatment, storage, and management of hazardous materials and other... impacts from construction of project facilities; Traffic: Potential impacts from the construction and...

  8. 77 FR 42329 - Notice of Intent To Initiate Public Scoping and Prepare an Environmental Impact Statement for the...

    Science.gov (United States)

    2012-07-18

    ... analyze impacts for the BHP Navajo Coal Company (BNCC) Proposed Pinabete Permit and for the Navajo Mine... Nation and Hopi Tribe through lease and right-of-way revenues, royalties, tribal taxes and jobs. The EIS... Navajo Reservation, is a coal-fired electric generating station, which currently includes five units...

  9. 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

    ... (mining), and transportation. BLM maintained jurisdiction and authority over all other surface uses. This... considered. DOE plans to invite Federal, state, and local governmental agencies with jurisdiction by law or..., including the mining laws but not the mineral-leasing laws, and reserved for the use of the United States...

  10. 76 FR 20006 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Sun Valley to...

    Science.gov (United States)

    2011-04-11

    ... District Office, Hassayampa Field Office, Attention: Joe Incardine/Sun Valley-Morgan Project, 21605 North... include steel monopole or lattice structures between 135- and 195-feet tall, with spans between structures... identified the following preliminary issues: visual, desert tortoise and other desert wildlife. Before...

  11. 77 FR 22609 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Pan Mine Project...

    Science.gov (United States)

    2012-04-16

    ... business hours. SUPPLEMENTARY INFORMATION: Midway Gold US Inc. (Midway) proposes to construct and operate an open-pit gold mining operation, which would include open pits, a heap leach pad, waste rock dumps, and ancillary facilities. The mine would be located in the northern part of the Pancake Mountain Range...

  12. 76 FR 54482 - Notice of Intent To Prepare an Environmental Impact Statement for the Shoshone Basin Grazing...

    Science.gov (United States)

    2011-09-01

    ... FURTHER INFORMATION CONTACT: For further information and/or to have your name added to our mailing list... come from a variety of sources, including the proposed China Mountain Wind Project, Jack Ranch Wind Project (private), Gollaher Mountain Wind Project (private), Southwest Intertie (500 kV) transmission line...

  13. 77 FR 32132 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Fee-to-Trust...

    Science.gov (United States)

    2012-05-31

    ... in the City of Taunton, Massachusetts, be taken into trust and for the development of a casino, hotel, parking, and other facilities supporting the casino. The Tribe also proposes that 170.1 acres in the Town... Class III gaming facility including a casino, parking structures, hotels, restaurants, retail, and a...

  14. 76 FR 20370 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Normally Pressured...

    Science.gov (United States)

    2011-04-12

    ... . Documents pertinent to this proposal may be examined at the Pinedale Field Office and will be posted online... wildlife habitats and populations within the Project Area, including big game, raptors, and sage-grouse... water depletions and effects on downstream listed fish species; Impacts to lands with wilderness...

  15. 76 FR 26996 - Notice of Intent To Prepare an Environmental Impact Statement for New Corporate Average Fuel...

    Science.gov (United States)

    2011-05-10

    ... uncertainties in the way in which key economic inputs (e.g., the price of fuel and the social cost of carbon... increased penetration of alternative fuel vehicles, including upstream emissions and impacts regarding waste... potential future increases in alternative fuel vehicle penetration could cause environmental impacts...

  16. 78 FR 65354 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Lobos CO2

    Science.gov (United States)

    2013-10-31

    ... agencies; and other stakeholders. The issues include: Loss of habitat and direct disturbance to plant and... that would impact the scenic and visual quality of the area; impacts to cultural resources, lands that contain places of traditional cultural or religious importance, and historic sites; impacts to National...

  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

    ... that could include loss of habitat for Greater sage-grouse and loss of acreage for livestock grazing...). Any information about historic and cultural resources within the area potentially affected by the... impacts on Indian trust assets and potential impacts to cultural resources, will be given due...

  18. 77 FR 70155 - Notice of Intent To Prepare an Environmental Impact Statement for the Disposal and Reuse of the...

    Science.gov (United States)

    2012-11-23

    ... that should be addressed in the EIS. Both public scoping open houses will be held at the Horsham... House: Thursday, December 13, 2012, 4:00 p.m.-8:00 p.m. 2. Open House: Friday, December 14, 2012, 10:00... also incorporates elements based on smart-growth principles, including pedestrian- friendly...

  19. 76 FR 43324 - Notice of Intent To Prepare an Environmental Impact Statement and to Conduct Scoping Meetings...

    Science.gov (United States)

    2011-07-20

    ... marketing agency within the DOE that markets and delivers Federal wholesale electric power (principally... interconnection agreements that include this limitation. No physical modifications to the existing wind generation..., traditional cultural properties, or other resources important to the tribes in the proposed Project area...

  20. 77 FR 68749 - Notice of Intent To Prepare a Draft Environment Impact Statement for the Proposed Prado Basin...

    Science.gov (United States)

    2012-11-16

    ... Section, CESPL-PD-RN, P.O. Box 532711, Los Angeles, CA 90053-2325. FOR FURTHER INFORMATION CONTACT... Ana River Basin and Orange County Streams, California. Ecosystem restoration and water conservation... measures include, but are not limited to, wetland and riparian habitat creation, restoration of stream...

  1. 77 FR 65868 - Notice of Intent To Prepare an Environmental Impact Statement for the Disposal and Reuse of...

    Science.gov (United States)

    2012-10-31

    ... of the surplus property at NAVSTA Newport. This alternative features a higher density of uses at each..., long- term, and cumulative impacts on the human and natural environments, including potential impacts...-4902, email: [email protected] . Requests for special assistance, sign language interpretation for...

  2. 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

    ... voltage direct current (HVDC) electric transmission system and associated facilities with the capacity to... project and supporting information. Clean Line's original proposal included two HVDC lines, each rated at..., Clean Line has modified its Section 1222 proposal to a single HVDC line with the capacity to deliver 3...

  3. 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

    ...; and encourage a mode shift to transit, reducing air pollution and Greenhouse Gas emissions. The EIS... completion of the Metro Rapid Bus Program would be included as well as possible additional feeder bus... widening, traffic engineering actions, bus route restructuring, shortened bus headways, expanded use of...

  4. 78 FR 2685 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement (EIS) for the Navajo...

    Science.gov (United States)

    2013-01-14

    ... local media, including the Navajo Times, Arizona Daily Sun, Farmington Daily Times, Gallup Independent... lands are infested with noxious and/or invasive weeds that have social and economic impacts on the Navajo Nation. The BIA, in partnership with cooperating agencies, intends to develop an integrated weed...

  5. 76 FR 4988 - Intent To Prepare an Environmental Impact Statement for a Potomac Yard Metrorail Station in...

    Science.gov (United States)

    2011-01-27

    ... located along a short segment of realigned track between the George Washington Memorial Parkway and the... located. The permanent, long-term effects to the region could include, but are not limited to effects to... transit travel speeds. This results in relatively long transit travel times to access the area. The...

  6. 78 FR 44933 - Intent To Prepare a Draft Supplement to the July 2011 Environmental Impact Statement for the...

    Science.gov (United States)

    2013-07-25

    ... and local units of government. The other partnering agencies include: U.S. Environmental Protection... Resources; and the Wilmington Metropolitan Planning Organization. The Merger process provides a forum for... travel lanes between a previously proposed interchange south of the Topsail High School and the...

  7. Preparation of carbon paste electrodes including poly(styrene) attached glycine-Pt(IV) for amperometric detection of glucose.

    Science.gov (United States)

    Dönmez, Soner; Arslan, Fatma; Sarı, Nurşen; Kurnaz Yetim, Nurdan; Arslan, Halit

    2014-04-15

    In this study, a novel carbon paste electrode that is sensitive to glucose was prepared using the nanoparticles modified (4-Formyl-3-methoxyphenoxymethyl) with polystyren (FMPS) with L-Glycine-Pt(IV) complexes. Polymeric nanoparticles having Pt(IV) ion were prepared from (4-Formyl-3-methoxyphenoxymethyl) polystyren, glycine and PtCl4 by template method. Glucose oxidase enzyme was immobilized to a modified carbon paste electrode (MCPE) by cross-linking with glutaraldehyde. Determination of glucose was carried out by oxidation of enzymatically produced H2O2 at 0.5 V vs. Ag/AgCl. Effects of pH and temperature were investigated, and optimum parameters were found to be 8.0 and 55°C, respectively. Linear working range of the electrode was 5.0×10(-6)-1.0×10(-3) M, R(2)=0.997. Storage stability and operational stability of the enzyme electrode were also studied. Glucose biosensor gave perfect reproducible results after 10 measurements with 2.3% relative standard deviation. Also, it had good storage stability (gave 53.57% of the initial amperometric response at the end of 33th day). © 2013 Published by Elsevier B.V.

  8. 77 FR 25781 - Environmental Impact Statement; Washington, DC

    Science.gov (United States)

    2012-05-01

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

  9. 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…

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

    International Nuclear Information System (INIS)

    Pickett, W.W.

    1998-01-01

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

  11. Development of the preparation technology of macroporous sorbent for industrial off-gas treatment including 14C

    International Nuclear Information System (INIS)

    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 2 , CH 4 , CFC, etc.) and acid gases (SOx, NOx, etc.). Specifically, advanced technology for CO 2 capturing is currently one of the most important environmental issues in worldwide. 14 CO 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 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 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

  12. 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.

  13. 7 CFR 1209.239 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  14. ANDRA - National Radioactive Waste Management Agency. Activity and sustainable development report 2010 - a year with Andra. Management report and financial statements 2010 - Managing today to prepare for tomorrow

    International Nuclear Information System (INIS)

    2011-01-01

    Created in 1979 within the CEA, the National Radioactive Waste Management Agency (ANDRA) was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. Its 3 basic missions were extended and their funding secured through the 2006 Planning Act: - a R and D mission to propose safe long-term solution for radioactive waste without current disposal system; this mission includes long-term storage, since the 2006 Planning Act, in order to propose interim solutions while final ones are being studied; - an industrial mission concerning, on one hand, waste acceptance criteria and control and, on the other hand, siting, construction, operation, closure and monitoring of repositories. This mission includes as well a public service mission in terms of i) collection of waste of the 'small-scale nuclear activities' producers or owners (including the so-called 'household' radioactive waste, i.e. waste owned by private individuals) and ii) clean-up and rehabilitation of orphan polluted sites; - an information mission, notably through the regular publication of the National Inventory of radioactive materials and waste. This mission includes as well an active policy of dialogue with stakeholders both at national and local level. This document is the activity and Sustainable Development Report, with the management and financial statements report, of the Andra for the year 2010

  15. Statements of work for FY 1995 to 2000

    International Nuclear Information System (INIS)

    Mann, F.M.

    1995-01-01

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

  16. 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

    International Nuclear Information System (INIS)

    2005-12-01

    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 process. The area

  17. 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 process. The area

  18. Resonating Statements

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

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

  19. 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...

  20. 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...

  1. FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

    Directory of Open Access Journals (Sweden)

    S. V. KUCHER

    2016-12-01

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

  2. 7 CFR 1230.115 - Submission of annual financial statements.

    Science.gov (United States)

    2010-01-01

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

  3. 76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA

    Science.gov (United States)

    2011-03-09

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

  4. 77 FR 20690 - Environmental Impact Statement: Albuquerque, New Mexico

    Science.gov (United States)

    2012-04-05

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

  5. 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).

  6. Reading and understanding financial statements.

    Science.gov (United States)

    White, Joseph P

    2005-01-01

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

  7. 77 FR 16258 - Notice of Public Scoping Meetings on an Environmental Impact Statement for Proposed Outer...

    Science.gov (United States)

    2012-03-20

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

  8. 78 FR 52197 - Office of the Assistant Secretary for Financial Resources, Statement of Organization, Functions...

    Science.gov (United States)

    2013-08-22

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

  9. FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

    OpenAIRE

    DUMITRU FRANCA; MORARU MARIA

    2012-01-01

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

  10. 78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA

    Science.gov (United States)

    2013-08-01

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

  11. 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.

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

    International Nuclear Information System (INIS)

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

    1997-01-01

    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)

  13. 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...

  14. Auditing nuclear materials statements

    International Nuclear Information System (INIS)

    Anon.

    1973-01-01

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

  15. Genesis and Development of Consolidated Financial Statements

    OpenAIRE

    Kostyantyn Bezverkhiy

    2015-01-01

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

  16. 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…

  17. 42 CFR 460.208 - Financial statements.

    Science.gov (United States)

    2010-10-01

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

  18. Additional financial statements preparation for the purposes of business success review of public sector entities according to IAS for the public sector

    Directory of Open Access Journals (Sweden)

    Borović Natalija

    2017-01-01

    Full Text Available This paper aims to examine the specificity of interpretation of the business success of public sector entities and the implications of this observation on the restriction of information content of the official financial statements. The specificity of the business performance of public sector entities is reflected in the predominantly non-profit character of the realization of business results, as a result of the primacy of meeting the public interest, as the main reason for the functioning of the sector, as a whole. In addition, the ability to exercise the so-called conditional profitability, as an additional segment of success of secondary importance, requires the inclusion of profit and success criteria, as to obtain a comprehensive picture of the realization of business objectives at the entity level. This way of consideration of business performance, which means inclusion, to profit, and non-profit criteria of success and their mutual comparison, ranking and aggregation at the level of unified criteria to achieve business results requires assembling additional financial statements, in accordance with the regulations of IAS for the public sector.

  19. 29 CFR 99.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

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

  20. 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.

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

    Science.gov (United States)

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

    2016-07-15

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

  2. 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.

  3. 10 CFR 51.95 - Postconstruction environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  4. 76 FR 53531 - Environmental Impact Statement: Hancock County, MS

    Science.gov (United States)

    2011-08-26

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

  5. 40 CFR 6.207 - Environmental impact statements.

    Science.gov (United States)

    2010-07-01

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

  6. 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...

  7. 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...

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

    International Nuclear Information System (INIS)

    1995-06-01

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

  9. 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

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

    International Nuclear Information System (INIS)

    2011-01-01

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

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

    International Nuclear Information System (INIS)

    1977-09-01

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

  12. 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.

  13. 40 CFR 156.68 - First aid statement.

    Science.gov (United States)

    2010-07-01

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

  14. Generic impact statement for commercial radioactive waste management

    International Nuclear Information System (INIS)

    Unruh, C.M.

    1976-01-01

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

  15. 76 FR 55890 - Cancellation of Supplemental Environmental Impact Statement for Ancillary Facilities for the...

    Science.gov (United States)

    2011-09-09

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

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

    International Nuclear Information System (INIS)

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

    2017-01-01

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

  17. 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.)

  18. Studies on unusually reactive metal powders. Preparation of new organometallic and organic compounds including potential new catalysts. Final report, July 1, 1980-December 31, 1984

    International Nuclear Information System (INIS)

    Rieke, R.D.

    1985-06-01

    This research project was involved with the preparation and study of highly reactive metal powders prepared by the reduction of metal salts with alkali metals. Studies concentrated on nickel, copper, cadmium, uranium, iron, and magnesium. The nickel powders have been found to react rapidly with benzylic halides, and the resulting organonickel complexes yield dibenzyl. Aryl halides react rapidly with the nickel powders to produce biaryl compounds in high yields. Benzylic halides react with the nickel powders in the presence of acylhalides to produce benzyl ketones in high yields. Reactions of ROCOCOC1 and benzylic halides with nickel powders yield benzyl ketones. These reactions proceed with a wide variety of substituents on the phenyl ring of the benzylic halides. Highly reactive uranium has been prepared, and found to react with a variety of oxygen containing substrates, such as nitrobenzene to yield azo benzene. Highly reactive magnesium has opened up a totally new area of low temperature Grignard chemistry. The preparation of highly reactive copper has allowed the direct preparation of organocopper species directly from organic halides. 16 refs., 6 tabs

  19. 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...

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

    International Nuclear Information System (INIS)

    1992-01-01

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

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

    International Nuclear Information System (INIS)

    Wisenbaker, W.E.

    1991-01-01

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

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

    Science.gov (United States)

    Reinstein, Alan; Luecke, Randall W

    2002-02-01

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

  3. Position Statement on Active Outdoor Play

    OpenAIRE

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

    2015-01-01

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

  4. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    Energy Technology Data Exchange (ETDEWEB)

    1991-01-01

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

  5. Saskatchewan Energy Holdings Ltd. consolidated financial statements

    International Nuclear Information System (INIS)

    1991-01-01

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

  6. 75 FR 4842 - Winter Use Plan, Environmental Impact Statement, Yellowstone National Park

    Science.gov (United States)

    2010-01-29

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

  7. Solution preparation

    International Nuclear Information System (INIS)

    Seitz, M.G.

    1982-01-01

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

  8. 17 CFR 210.3-03 - Instructions to income statement requirements.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

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

    2007-10-01

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

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

    National Research Council Canada - National Science Library

    2000-01-01

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

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

    National Research Council Canada - National Science Library

    1998-01-01

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

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

    National Research Council Canada - National Science Library

    1998-01-01

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

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

    International Nuclear Information System (INIS)

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

    2011-01-01

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

  14. 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. © 2016 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

  15. 78 FR 73559 - Moose-Wilson Corridor Comprehensive Management Plan, Environmental Impact Statement, Grand Teton...

    Science.gov (United States)

    2013-12-06

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

  16. Electrolyte for a lithium/thionyl chloride electric cell, a method of preparing said electrolyte and an electric cell which includes said electrolyte

    Energy Technology Data Exchange (ETDEWEB)

    Gabano, J.

    1983-03-01

    An electrolyte for an electric cell whose negative active material is constituted by lithium and whose positive active material is constituted by thionyl chloride. The electrolyte contains at least one solvent and at least one solute, said solvent being thionyl chloride and said solute being chosen from the group which includes lithium tetrachloroaluminate and lithium hexachloroantimonate. According to the invention said electrolyte further includes a complex chosen from the group which includes AlCl/sub 3/,SO/sub 2/ and SbCl/sub 5/,SO/sub 2/. The voltage rise of electric cells which include such an electrolyte takes negligible time.

  17. In Brief: Geoengineering draft statement

    Science.gov (United States)

    Showstack, Randy

    2009-04-01

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

  18. 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.

  19. Toward a Statement of Educational Philosophy.

    Science.gov (United States)

    Rasi, Humberto M.

    2001-01-01

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

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

    International Nuclear Information System (INIS)

    1980-04-01

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

  1. Depleted UF6 programmatic environmental impact statement

    International Nuclear Information System (INIS)

    1997-01-01

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

  2. Expectations and Anticipations of Middle and High School Special Education Teachers in Preparing Their Students with Intellectual Disability for Future Adult Roles Including Those as Partner and Parent

    Science.gov (United States)

    Pedersen, Mette

    2012-01-01

    Through a series of individual ethnographic interviews and focus groups, I explored the expectations and anticipations of middle and high school special education teachers as they carry out their professional charge of educating their students with intellectual disability for lives in the least restrictive environment, including possible adult…

  3. 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…

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

    International Nuclear Information System (INIS)

    Blix, H.

    1991-01-01

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

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

    International Nuclear Information System (INIS)

    Blix, H.

    1991-01-01

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

  6. The influence of included minerals on the intrinsic reactivity of chars prepared under N{sub 2} and CO{sub 2} environment

    Energy Technology Data Exchange (ETDEWEB)

    Zhang, Hong; Li, Huan; Chen, Jiabao; Zhao, Bo; Hu, Guangzhou [China Univ. of Mining and Technology, Jiangsu (China). School of Chemical Engineering

    2013-07-01

    Oxy-fuel technology could be successfully used to retrofit existing coal-fired power plants or alternatively be used to design and build new coal-fired power plants with almost zero emissions. Char reactivity under oxy-fuel conditions will have a significant impact on the coal burnout. In this paper, two fractions, representing organic-rich particles and organic particles with included minerals, were separated from each of three Chinese coals of different rank. They were then devolatilized at 1,450 C in a drop tube furnace (DTF) under N{sub 2} and CO{sub 2} environment, respectively. The chars were subjected to nitrogen adsorption study, thermogravimetric analysis and XRD analysis. It was found that char reactivity of all three pairs of chars were increased under CO{sub 2} environment as compared with that under N{sub 2} environment, but with differing trend. For the organic-rich samples the reactivity difference is increased with decreasing rank. On the contrary, for the samples of organic particles with included minerals, the reactivity difference is decreased with decreasing rank. Mechanism analysis showed that they are resulted not from gasification, but from a combination of changes in surface area and in the orderness of carbon structure in the chars, both of which, in turn, are resulted from the higher heat capacity of CO{sub 2} and the interaction between metastable liquid phase and the included minerals.

  7. 12 CFR 350.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

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

  8. 17 CFR 210.9-04 - Income statements.

    Science.gov (United States)

    2010-04-01

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

  9. Closing Statement

    International Nuclear Information System (INIS)

    Varjoranta, T.

    2015-01-01

    For me, this week has been a success. I have been impressed with the range and depth of discussion that has taken place, not only in the formal sessions, but also in the coffee breaks, over lunch and into the evening. When we placed an international call for papers earlier this year, we did not expect that we would receive 400 abstracts and end up arranging 237 oral presentations and 91 poster sessions. There have been over 600 participants originating from 54 Member States and 11 invited organizations. A wealth of information and analysis arising from this week's deliberations is now available on the Agency website. This provides you with the chance to catch up on any presentations that you may have missed the first time, as well as providing a resource for future research and application. If you recall, the purpose of the symposium was to foster dialogue and exchange of information involving Member States, the nuclear industry and members of the broader nuclear non-proliferation community, including civil society. I believe we have succeeded on that score. We are living in a rapidly changing world and the nuclear world is no exception. More nuclear material and facilities are coming under safeguards all the time. International nuclear cooperation between States is intensifying with an expansion of trade and services in nuclear and related equipment, items and materials. Also, technologies are changing. Many older nuclear plants are being modernized and becoming more technologically sophisticated. The geographical focus of these expanding programmes also continues to change. Yet, our budget remains static. This means that the only way we can maintain our effectiveness in the face of rising demand for our services, is to become more productive. That is the backdrop to this symposium. The overarching theme was to link strategy, implementation and people: the three core processes of any business. As I said on Monday, the strength of the link between these three

  10. ANDRA - National Radioactive Waste Management Agency. Activity report 2009 - Managing today to prepare for tomorrow. Management report and financial statements at December 31, 2009. Annual Sustainable Development Report 2009

    International Nuclear Information System (INIS)

    2010-01-01

    Created in 1979 within the CEA, the National Radioactive Waste Management Agency (ANDRA) was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. Its 3 basic missions were extended and their funding secured through the 2006 Planning Act: - a R and D mission to propose safe long-term solution for radioactive waste without current disposal system; this mission includes long-term storage, since the 2006 Planning Act, in order to propose interim solutions while final ones are being studied; - an industrial mission concerning, on one hand, waste acceptance criteria and control and, on the other hand, siting, construction, operation, closure and monitoring of repositories. This mission includes as well a public service mission in terms of i) collection of waste of the 'small-scale nuclear activities' producers or owners (including the so-called 'household' radioactive waste, i.e. waste owned by private individuals) and ii) clean-up and rehabilitation of orphan polluted sites; - an information mission, notably through the regular publication of the National Inventory of radioactive materials and waste. This mission includes as well an active policy of dialogue with stakeholders both at national and local level. This document is the activity report, with the management and financial statements report, and the Sustainable Development Report of the Andra for the year 2009

  11. 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.

  12. Intelligence Preparation for Operational Resilience (IPOR)

    Science.gov (United States)

    2015-12-01

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

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

    Science.gov (United States)

    1975-01-01

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

  14. 46 CFR 298.42 - Reporting requirements-financial statements.

    Science.gov (United States)

    2010-10-01

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

  15. 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...

  16. 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...

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

    Science.gov (United States)

    2013-04-05

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

  18. 78 FR 79658 - Environmental Impact Statement; Animal Carcass Management

    Science.gov (United States)

    2013-12-31

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

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

    International Nuclear Information System (INIS)

    1979-04-01

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

  20. 37 CFR 260.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

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

  1. 37 CFR 382.4 - Confidential information and statements of account.

    Science.gov (United States)

    2010-07-01

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

  2. Position Statement on Active Outdoor Play

    Science.gov (United States)

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

    2015-01-01

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

  3. 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.

  4. 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.

  5. 7 CFR 1221.113 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  6. Statement 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...

  7. 2007 Posture Statement, Army Reserve: An Operational Force

    National Research Council Canada - National Science Library

    Stultz, Jack C

    2007-01-01

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

  8. 76 FR 21790 - Environmental Impact Statement: Interstate 66 Corridor, Virginia

    Science.gov (United States)

    2011-04-18

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

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

    National Research Council Canada - National Science Library

    1998-01-01

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

  10. Online, Batch and CICS Social Security Statement

    Data.gov (United States)

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

  11. 12 CFR 563c.1 - Form and content of financial statements.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    2010-04-12

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

  13. 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...

  14. 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...

  15. 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...

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

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    2010-01-01

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

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

    National Research Council Canada - National Science Library

    1998-01-01

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

  19. 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…

  20. 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. Copyright © 2015 Torture. Published by Elsevier Ltd.. All rights reserved.

  1. 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

  2. Opening statements and general statements by delegation

    International Nuclear Information System (INIS)

    1978-01-01

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

  3. 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.

  4. Resource Programs: Final Environmental Impact Statement

    International Nuclear Information System (INIS)

    1993-02-01

    Every two years, BA prepares a Resource Program, which identifies the resource actions BA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Programs Environmental Impact Statement (RPEIS) is a programmatic environmental document that will support decisions made in several future Resource Programs. Environmental documents tiered to this EIS may be prepared on a site-specific basis. The RPEIS includes a description of the environmental effects and mitigation for the various resource types available in order to evaluate the trade-offs among them. It also assesses the environmental impacts of adding thirteen alternative combinations of resources to the existing power system. The alternatives represent the range of actions BA could take to meet its load obligations. Each of the alternatives allows BA to meet the almost 5,000 average megawatt load increase that could occur with high load growth, or an equivalent need for resources caused by a combination of load growth and any future loss of resources

  5. 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.

  6. Resource programs: Draft Environmental Impact Statement Resource Programs

    International Nuclear Information System (INIS)

    1992-03-01

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

  7. 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

  8. 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.

  9. Mission statements: selling corporate values to employees.

    Science.gov (United States)

    Klemm, M; Sanderson, S; Luffman, G

    1991-06-01

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

  10. Hanford science and technology needs statements, 2000

    International Nuclear Information System (INIS)

    BERLIN, G.T.

    1999-01-01

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

  11. 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

  12. 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.

  13. Medical Students and informed consent: A consensus statement prepared by the Faculties of Medical and Health Science of the Universities of Auckland and Otago, Chief Medical Officers of District Health Boards, New Zealand Medical Students' Association and the Medical Council of New Zealand.

    Science.gov (United States)

    Bagg, Warwick; Adams, John; Anderson, Lynley; Malpas, Phillipa; Pidgeon, Grant; Thorn, Michael; Tulloch, David; Zhong, Cathy; Merry, Alan F

    2015-05-15

    To develop a national consensus statement to promote a pragmatic, appropriate and unified approach to seeking consent for medical student involvement in patient care. A modified Delphi technique was used to develop the consensus statement involving stakeholders. Feedback from consultation and each stakeholder helped to shape the final consensus statement. The consensus statement is a nationally-agreed statement concerning medical student involvement in patient care, which will be useful for medical students, health care professionals and patients.

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

    International Nuclear Information System (INIS)

    1998-07-01

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

  15. Be Vigilant on Financial Statements.

    Science.gov (United States)

    Freed, DeBow

    2002-01-01

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

  16. Nuclear safety policy statement in korea

    International Nuclear Information System (INIS)

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

    2006-01-01

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

  17. 12 CFR 740.5 - Requirements for the official advertising statement.

    Science.gov (United States)

    2010-01-01

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

  18. Understanding financial statements.

    Science.gov (United States)

    Tarantino, D P

    2001-01-01

    In his premier column for The Physician Executive, David Tarantino takes a look at those critical "financials" that can make or break a business. If you're considering a career move, you need to know the financial condition of future employers. Learn how to read the statements and glean valuable information from the numbers.

  19. European Respiratory Society statement

    DEFF Research Database (Denmark)

    Miravitlles, Marc; Dirksen, Asger; Ferrarotti, Ilaria

    2017-01-01

    lung disease. A large proportion of individuals affected remain undiagnosed and therefore without access to appropriate care and treatment.The most recent international statement on AATD was published by the American Thoracic Society and the European Respiratory Society in 2003. Since then there has...

  20. Statement on Plagiarism

    Indian Academy of Sciences (India)

    Home; Journals; Resonance – Journal of Science Education; Volume 13; Issue 5. Statement on Plagiarism. S Mahadevan N Mukunda. Editorial Volume 13 Issue 5 May 2008 pp 403-404. Fulltext. Click here to view fulltext PDF. Permanent link: https://www.ias.ac.in/article/fulltext/reso/013/05/0403-0404. Author Affiliations.

  1. Consolidated financial statements

    OpenAIRE

    Blaha, Miroslav

    2010-01-01

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

  2. 30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Science.gov (United States)

    2010-07-01

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

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

    International Nuclear Information System (INIS)

    1979-08-01

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

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

    International Nuclear Information System (INIS)

    2017-01-01

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

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

    International Nuclear Information System (INIS)

    2016-01-01

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

  6. Annual report and summary financial statement 1990-1991

    International Nuclear Information System (INIS)

    1992-01-01

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

  7. Annual report and summary financial statement 1991-1992

    International Nuclear Information System (INIS)

    1993-01-01

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

  8. 7 CFR 1427.1081 - General statement and administration.

    Science.gov (United States)

    2010-01-01

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

  9. 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.

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

    International Nuclear Information System (INIS)

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

    1980-01-01

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

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

    Science.gov (United States)

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

    2012-01-01

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

  12. Mission Need Statement: Idaho Spent Fuel Facility Project

    Energy Technology Data Exchange (ETDEWEB)

    Barbara Beller

    2007-09-01

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

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

    International Nuclear Information System (INIS)

    1992-01-01

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

  14. HTI CONE PENETROMETER PROBES PREPARATION DEVELOPMENTAL TESTING REPORT

    Energy Technology Data Exchange (ETDEWEB)

    IWATATE, D.F.

    1998-10-26

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

  15. Translation of Financial Statements

    OpenAIRE

    Dalthan Simas; Otavio De Medeiros

    2005-01-01

    This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g. the Temporal and the Closing- rate Methods, as far as those methods are embodied in accounting standards which have been either recommended or adopted by countries such as the UK and US. We conclude that with regard to changing prices, General Price L...

  16. Python Switch Statement

    Directory of Open Access Journals (Sweden)

    2008-06-01

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

  17. 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.

  18. 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.

  19. 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.

  20. 13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?

    Science.gov (United States)

    2010-01-01

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

  1. 75 FR 1656 - Draft Safety Culture Policy Statement: Request for Public Comments; Extension of Comment Period

    Science.gov (United States)

    2010-01-12

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

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

    Science.gov (United States)

    2010-01-01

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

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

    International Nuclear Information System (INIS)

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

    1994-07-01

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

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

    International Nuclear Information System (INIS)

    1976-01-01

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

  5. 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.…

  6. 76 FR 22917 - Dog Management Plan/Draft Environmental Impact Statement, Golden Gate National Recreation Area...

    Science.gov (United States)

    2011-04-25

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

  7. 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...

  8. 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...

  9. 76 FR 21329 - Humboldt-Toiyabe National Forest; Nevada; Environmental Impact Statement for Geothermal Leasing...

    Science.gov (United States)

    2011-04-15

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

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

    International Nuclear Information System (INIS)

    Jamison, J.D.

    1982-07-01

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

  11. 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).

  12. Environmental impact statement 1987. Umweltgutachten 1987

    Energy Technology Data Exchange (ETDEWEB)

    1988-01-01

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

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

    International Nuclear Information System (INIS)

    2014-01-01

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

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

    International Nuclear Information System (INIS)

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    N.О. Mizyakina

    2016-12-01

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

  17. 75 FR 34666 - Stream Protection Rule; Environmental Impact Statement

    Science.gov (United States)

    2010-06-18

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

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

    Science.gov (United States)

    Anderson-Levitt, Kathryn M.

    2007-01-01

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

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

    Science.gov (United States)

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

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

    National Research Council Canada - National Science Library

    2001-01-01

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

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

    National Research Council Canada - National Science Library

    2000-01-01

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

  2. 21 CFR 99.103 - Mandatory statements and information.

    Science.gov (United States)

    2010-04-01

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

  3. 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.

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

    Science.gov (United States)

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

    2001-01-01

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

  5. 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

  6. 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.

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

    Science.gov (United States)

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

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

  8. ILK statement about ATWS requirements

    International Nuclear Information System (INIS)

    2005-01-01

    A controversial debate is going on in Germany about the management of operating transients in case of the failure, additionally assumed, of the scram system (ATWS=Anticipated Transients without Scram). It was triggered by a recommendation by the German Advisory Committee on Reactor Safeguards (RSK) in a statement of May 3, 2001 according to which the demonstration that ATWS events were under control was to deviate from requirements in the RSK Guidelines for pressurized water reactors of 1981 (last amended in 1996) and not to take credit of the effects of one-off measures initiated actively, especially shutdown of the main coolant pumps. ILK therefore expresses its opinion in this Statement about the criteria to be met in demonstrations that ATWS is under control in pressurized water reactors. Also in boiling water reactors, studies of ATWS transients are part of the licensing procedure. However, the assumptions to be made there in demonstrating effective pressure limitation have been unchanged and uncontested long since. ILK included in its considerations especially also practices in the United States, France and Finland. In doing so, the Committee found the basic approach in dealing with ATWS to be the same in Germany, the United States and in France, namely to show that the consequences remain tolerable without the application of aggravating postulates. ILK feels that the approach so far employed in demonstrating safety in ATWS events results in balanced risk mitigation. The initiating event already has a very low probability of occurrence. Reliable measures are in place to manage it. (orig.)

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

    International Nuclear Information System (INIS)

    1976-06-01

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

  10. 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.

  11. Automatically Preparing Safe SQL Queries

    Science.gov (United States)

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

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

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

    National Research Council Canada - National Science Library

    Lane, F

    1998-01-01

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

  13. Annual review and summary financial statement 1992/93

    International Nuclear Information System (INIS)

    1993-01-01

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

  14. Annual review and summary financial statement 1992/93

    Energy Technology Data Exchange (ETDEWEB)

    1993-10-01

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

  15. 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.

  16. Surplus plutonium disposition draft environmental impact statement. Summary

    International Nuclear Information System (INIS)

    1998-07-01

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

  17. The Twenty Statement Test in Teacher Development

    Directory of Open Access Journals (Sweden)

    Ahmet Aypay

    2011-10-01

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

  18. The Twenty Statement Test in Teacher Development

    Directory of Open Access Journals (Sweden)

    Ahmet Aypay

    2011-04-01

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

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

    Science.gov (United States)

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

    2004-01-01

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

  20. Preparing Democratic Education Leaders

    Science.gov (United States)

    Young, Michelle D.

    2010-01-01

    Although it is common to hear people espouse the importance of education to ensuring a strong and vibrant democracy, the assumptions underlying such statements are rarely unpacked. Two of the most widespread, though not necessarily complimentary, assumptions include: (1) to truly participate in a democracy, citizens must be well educated; and (2)…

  1. FINANCIAL STATEMENTS ANALYSIS AND FIRMS’ VALUATION IN VIETNAM

    OpenAIRE

    Kim, Trang Thu

    2009-01-01

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

  2. 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. 12 CFR 630.4 - Responsibilities for preparing the report to investors.

    Science.gov (United States)

    2010-01-01

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

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

    International Nuclear Information System (INIS)

    1999-01-01

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

  5. 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

  6. Childhood obesity case statement.

    Science.gov (United States)

    Esposito, Paul W; Caskey, Paul; Heaton, Lisa E; Otsuka, Norman

    2013-04-01

    The goal of this publication is to raise awareness of the impact of childhood obesity on the musculoskeletal health of children and its potential long-term implications. Relevant articles dealing with musculoskeletal disorders either caused by or worsened by childhood obesity were reviewed through a Pub Med search. Efforts to recognize and combat the childhood obesity epidemic were also identified through Internet search engines. This case statement was then reviewed by the members of the pediatric specialty group of the US Bone and Joint Initiative, which represents an extensive number of organizations dealing with musculoskeletal health. Multiple musculoskeletal disorders are clearly caused by or worsened by childhood obesity. The review of the literature clearly demonstrates the increased frequency and severity of many childhood musculoskeletal disorders. Concerns about the long-term implications of these childhood onset disorders such as pain and degenerative changes into adulthood are clearly recognized by all the member organizations of the US Bone and Joint Initiative. It is imperative to recognize the long-term implications of musculoskeletal disorders caused by or worsened by childhood obesity. It is also important to recognize that the ability to exercise comfortably is a key factor to developing a healthy lifestyle and maintaining a healthy body weight. Efforts to develop reasonable and acceptable programs to increase physical activity by all facets of society should be supported. Further research into the long-term implications of childhood musculoskeletal disorders related to childhood obesity is necessary. Copyright © 2013 Elsevier Inc. All rights reserved.

  7. Consolidated Financial Statements

    OpenAIRE

    Kolářová, Pavla

    2014-01-01

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

  8. 3 CFR - Presidential Signing Statements

    Science.gov (United States)

    2010-01-01

    ... basis of policy disagreements. At the same time, such signing statements serve a legitimate function in... United States, its departments, agencies, or entities, its officers, employees, or agents, or any other...

  9. Basic statements of relativity theory

    Directory of Open Access Journals (Sweden)

    Wolfgang Muschik

    2010-04-01

    Full Text Available Some basic statements of relativity theory, starting out with geometry and observers up to Einstein's field equations, are collected in a systematical order without any proof, to serve as a short survey of tools and results.

  10. 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.

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

    Science.gov (United States)

    Barker, Linda A.

    1986-01-01

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

  12. Peer review statement

    Science.gov (United States)

    2010-08-01

    , HeidenheimGermany Albert RUPRECHTUniversity of StuttgartGermany Michel SABOURINAlstom Hydro Canada Inc.Canada Rudolf SCHILLINGTechnische Universität MünchenGermany Qing-Hua SHIDong Fang Electrical Machinery Co.China Aleš SKOTAKCKD Blansko Engineering, a. s.Czech Republic Romeo F. SUSAN-RESIGAPolitehnica University of TimisoaraRomania Geraldo TIAGO FILHOUniversidade Federal de ItajubaBrazil Yoshinobu TSUJIMOTOOsaka UniversityJapan Bart van ESCHTechnische Universiteit EindhovenNetherland Thi C. VUAndritz Hydro Ltd, QuebecCanada Satoshi WATANABEKyushu University, FukuokaJapan Yulin WUTsinghua University, BeijingChina The reviewing process was organized in several steps. First, the 238 abstracts submitted for the symposium were reviewed, and 197 were accepted, with 30 abstracts having recommendations. Second, the authors have submitted 152 full-length papers, and each paper has been reviewed by two referees. The recommendations have been sent back to the authors, in order to prepare the final form or the paper. Third, 118 papers have been received in final form, accounting for the referees recommendations, to be included in the proceedings and to be presented at the symposium.

  13. 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.

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

    International Nuclear Information System (INIS)

    Blix, H.

    1994-10-01

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

  15. 30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Science.gov (United States)

    2010-07-01

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

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

    International Nuclear Information System (INIS)

    1994-04-01

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

  17. 75 FR 19991 - Notice of Availability of the Final Environmental Impact Statement for the UNEV Refined Liquid...

    Science.gov (United States)

    2010-04-16

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

  18. 77 FR 61020 - Notice of Availability of Final Environmental Impact Statement for the Sigurd to Red Butte No. 2...

    Science.gov (United States)

    2012-10-05

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

  19. 76 FR 30962 - Notice of Availability of Draft Environmental Impact Statement for the Sigurd to Red Butte No. 2...

    Science.gov (United States)

    2011-05-27

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

  20. 77 FR 62256 - Notice of Availability of the Final Environmental Impact Statement for the Mount Hope Project...

    Science.gov (United States)

    2012-10-12

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

  1. 78 FR 43224 - Notice of Availability of the Final Environmental Impact Statement for the Proposed Sun Valley to...

    Science.gov (United States)

    2013-07-19

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

  2. 76 FR 12096 - McCloud-Pit Project; Notice of Availability of the Final Environmental Impact Statement for the...

    Science.gov (United States)

    2011-03-04

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

  3. 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 ...

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

    Directory of Open Access Journals (Sweden)

    Duc Tai Do

    2018-06-01

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

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

    International Nuclear Information System (INIS)

    1988-08-01

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

  6. Development of the UMTRA Project Groundwater Environmental Impact Statement

    International Nuclear Information System (INIS)

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

    1993-01-01

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

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

    Science.gov (United States)

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

    2013-04-16

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

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

    Science.gov (United States)

    2013-01-01

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

  9. Influence of Customer Focused Mission Statement on Customer Satisfaction

    Directory of Open Access Journals (Sweden)

    Chijioke Nwachukwu

    2017-01-01

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

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

    International Nuclear Information System (INIS)

    Feldmann, F.J.

    1991-01-01

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

  11. 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.

  12. 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...

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

    OpenAIRE

    Raziūnienė, Daiva; Verbickaitė, Gintarė

    2017-01-01

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

  14. Hilar cholangiocarcinoma: expert consensus statement.

    Science.gov (United States)

    Mansour, John C; Aloia, Thomas A; Crane, Christopher H; Heimbach, Julie K; Nagino, Masato; Vauthey, Jean-Nicolas

    2015-08-01

    An American Hepato-Pancreato-Biliary Association (AHPBA)-sponsored consensus meeting of expert panellists met on 15 January 2014 to review current evidence on the management of hilar cholangiocarcinoma in order to establish practice guidelines and to agree consensus statements. It was established that the treatment of patients with hilar cholangiocarcinoma requires a coordinated, multidisciplinary approach to optimize the chances for both durable survival and effective palliation. An adequate diagnostic and staging work-up includes high-quality cross-sectional imaging; however, pathologic confirmation is not required prior to resection or initiation of a liver transplant trimodal treatment protocol. The ideal treatment for suitable patients with resectable hilar malignancy is resection of the intra- and extrahepatic bile ducts, as well as resection of the involved ipsilateral liver. Preoperative biliary drainage is best achieved with percutaneous transhepatic approaches and may be indicated for patients with cholangitis, malnutrition or hepatic insufficiency. Portal vein embolization is a safe and effective strategy for increasing the future liver remnant (FLR) and is particularly useful for patients with an FLR of hilar cholangiocarcinoma should be evaluated for a standard trimodal protocol incorporating external beam and endoluminal radiation therapy, systemic chemotherapy and liver transplantation. Post-resection chemoradiation should be offered to patients who show high-risk features on surgical pathology. Chemoradiation is also recommended for patients with locally advanced, unresectable hilar cancers. For patients with locally recurrent or metastatic hilar cholangiocarcinoma, first-line chemotherapy with gemcitabine and cisplatin is recommended based on multiple Phase II trials and a large randomized controlled trial including a heterogeneous population of patients with biliary cancers. © 2015 International Hepato-Pancreato-Biliary Association.

  15. 78 FR 59712 - Notice of Availability of the Draft Environmental Impact Statement for the 3 Bars Ecosystem and...

    Science.gov (United States)

    2013-09-27

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

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

    National Research Council Canada - National Science Library

    Rau, Russell

    1995-01-01

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

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

    Science.gov (United States)

    2015-10-01

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

  18. 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...

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

    OpenAIRE

    Mwanaidi, Mari Claire

    2011-01-01

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

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

    International Nuclear Information System (INIS)

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

    1996-01-01

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

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

    International Nuclear Information System (INIS)

    1976-03-01

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

  2. 47 CFR 5.63 - Supplementary statements required.

    Science.gov (United States)

    2010-10-01

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

  3. Advanced mixed waste treatment project draft environmental impact statement

    International Nuclear Information System (INIS)

    1998-07-01

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

  4. Nez Perce Tribal Hatchery Program: Draft environmental impact statement. Summary

    International Nuclear Information System (INIS)

    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

  5. Waste Isolation Pilot Plant: Draft Supplement Environmental Impact Statement

    International Nuclear Information System (INIS)

    1989-04-01

    The US Department of Energy (DOE) has prepared this supplement to the 1980 Final Environmental Impact Statement (FEIS) for the Waste Isolation Pilot Plant (WIPP) in order to assess the environmental impacts that may occur from the continued development of the WIPP as a minced geologic repository for transuranic (TRU) waste. Since the publication of the FEIS in October 1980, new data collected at the WIPP have led to changes in the understanding of the hydrogeologic characteristics of the area and their potential implications for the long-term performance of the WIPP. In addition, there have been changes in the FEIS Proposed Action and new regulatory requirements. This supplement to the FEIS (SEIS) evaluates the environmental consequences of the Proposed Action as modified since 1980 in light of new data and assumptions. The new information pertains mainly to the geologic and hydrologic systems at the WIPP site and their effect on the long-term performance of the WIPP. The SEIS includes new data indicating that: the permeability of the Salado Formation, the geologic formation in which the WIPP underground facilities are located, is lower than previously believed; the moisture content of the Salado Formation and the consequent brine inflow is higher than previously believed; a higher transmissivity zone is present in the Rustler Formation in the southeastern portion of the WIPP site; and ''salt creep'' (convergence) in the repository occurs faster than previously believed. Volume 2 contains 11 appendices

  6. 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.

  7. Meaning of counterfactual statements in quantum physics

    International Nuclear Information System (INIS)

    Stapp, H.P.

    1998-01-01

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

  8. Bangladesh (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, the population of Bangladesh increased from 76.4 million in 1974 to 89.9 million in 1981 and if the annual estimated growth rate of 2.4% continues unchecked, the population will be 111.5 million by 1990. Rapid population growth increases the man-land ratio, while the undesirable age structure entails a high dependency burden and provides a large base for further population growth. The huge investment in food production is neutralized and educational facilities remain unavailable for most of the nation's 15.6 million school-age children. Even under the most optimistic population projection, the total will increase by more than 60% by the year 2015, exacerbating the already serious problems of poverty and unemployment. The urban population is expected to increase from 17.5 million at present to 37.3 million by 2000, including a multitude of squatters with no visible income-earning opportunities. The population policy adopted by the government in June 1976 was directed toward influencing demographic behavior primarily through information, education, and motivation activities and a wide array of family planning services provided at maternal-child health and family planning centers. The government has taken some steps to increase economic productivity and create employment, and has made administrative changes including upgrading the smallest administrative units and creating directorates for primary education and women's affairs. Health and population control strategies will include establishing primary health care and maternal-child health and family planning centers throughout the country, expanding the family planning worker to population ratio, and integrating the family planning programs with all development oriented programs. The National Council for Population Control and several other organizational structures have been created

  9. 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.

  10. 7 CFR 29.2 - Policy statement.

    Science.gov (United States)

    2010-01-01

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

  11. 7 CFR 29.9402 - Policy statement.

    Science.gov (United States)

    2010-01-01

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

  12. Understanding Financial Statements. Financial Matters. Board Basics.

    Science.gov (United States)

    McCarthy, John H.; Turner, Robert M.

    1998-01-01

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

  13. 7 CFR 4280.140 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  14. 75 FR 20810 - Proposed Information Collection; Comment Request; Statement of Financial Interests, Regional...

    Science.gov (United States)

    2010-04-21

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

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

    Science.gov (United States)

    Samraj, Betty; Monk, Lenore

    2008-01-01

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

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

    International Nuclear Information System (INIS)

    1977-09-01

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

  17. 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.

  18. Southpoint power plant final environmental impact statement

    International Nuclear Information System (INIS)

    1999-01-01

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

  19. Chairperson's concluding statement

    International Nuclear Information System (INIS)

    Bennett, B.G.

    2005-01-01

    The Chairperson, on behalf of organizers and sponsors of this conference, expressed his gratitude for the many specialists from many countries, who compiled the expert reports that form the basis of the conclusions and recommendations of the Chernobyl Forum. The expert reports were prepared in a remarkably short time frame. Obviously those involved made considerable effort to complete their work in a timely fashion. They addressed the most important issues related to the accident and the recovery process, and they produced the most complete and useful compilation of information and results available at present. Their clarity and objective presentation have enabled not only scientists but also government representatives and politicians to accept the conclusions. The Chernobyl Forum will be judged successful in large part from the good work of the expert groups. The Chernobyl Forum will also be judged successful from the participation all along of government representative of Belarus, the Russian Federation, and Ukraine. Their good will and understanding have ensured that there will be wide acceptance of the Forum's recommendations and effective measures will be taken with the encouragement of international organizations. We all have great expectations for progress and continued alleviation of the consequences of the accident, for the economic development of the whole region, and for the improvement in public health that we all aspire and strive for. He also extended his thanks to the International Atomic Energy Agency for organizing the Chernobyl Forum. Personal words of thanks went to Mr. ElBaradei for the original initiative that he proposed to bring agreement from disputes, to bring concerted and coordinated efforts to measures still needed to improve public health and to bring consensus as the basis for future actions. He also thanks the many other international organizations that have joined with IAEA in sponsoring the Chernobyl Forum. The World Health

  20. 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.

  1. 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.

  2. 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.

  3. 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.

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

    International Nuclear Information System (INIS)

    1980-10-01

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

  5. 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.

  6. 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.

  7. 76 FR 65746 - Notice of Availability of Joint Final Environmental Impact Statement/Final Environmental Impact...

    Science.gov (United States)

    2011-10-24

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

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

    Energy Technology Data Exchange (ETDEWEB)

    None

    1999-02-01

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

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

    International Nuclear Information System (INIS)

    1996-05-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1996-03-01

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

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

    International Nuclear Information System (INIS)

    Rowden, K.R.

    1996-01-01

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

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

    International Nuclear Information System (INIS)

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

    1979-01-01

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

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

    Science.gov (United States)

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

    2014-03-06

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

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

    International Nuclear Information System (INIS)

    1978-11-01

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

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

    International Nuclear Information System (INIS)

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

    1993-11-01

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

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

    International Nuclear Information System (INIS)

    2013-01-01

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

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

    Science.gov (United States)

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

    2016-03-01

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

  18. The Preparation for the Cooperativisation of the Polish Rural Youth Not Included in School Teaching during the Interwar Period (1918–1939 [Przysposobienie spółdzielcze wiejskiej młodzieży pozaszkolnej w Polsce w okresie międzywojennym (1918–1939

    Directory of Open Access Journals (Sweden)

    Elżbieta MAGIERA

    2017-11-01

    Full Text Available The output of the XXth century Polish cooperative movement can be considered in ideological, organisational, economic, social and educational terms. The cooperative movement had a significant effect on the educational and propagating activities for both adults and school children. The cooperative movement criticized egoism and the pursuit of profit, taught cooperative forms of work, mutual help, and solidarity as well as providing the basic necessities for the poor. It supported the family and the education of children, young people and adults. It propagated the development of student organizations, the cooperative education and upbringing through taking cooperation into consideration in curricula. Cooperative education was created at the Polish cooperative movement’s initiative. It raised the level of the farmer’s knowledge and skills. It was also conducive to their activation. It's educational and upbringing activities disseminated the idea of the cooperative. They also spread the theoretical and practical knowledge which was necessary to found and run cooperative institutions. The preparation for cooperativisaton was organised among young people and adults in both urban and rural areas. It was aimed at raising awareness and educating the youth not included in the school teaching in accordance with the idea of cooperation, establishing contact and cooperation with cooperatives as well as shaping the characters of the rural youth. Youth organisations played an important role in the teaching of cooperation for young people not included in the school teaching. They propagated social assistance, self-education, preparation for cooperation and prepared the young generation for participating in the cooperative movement of adults. Moreover, the preparation for cooperation among the rural youth was included in the agricultural education which was a common method of spreading amongst young people the necessary skills for agriculture. It also

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

    International Nuclear Information System (INIS)

    1998-07-01

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

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

    International Nuclear Information System (INIS)

    Webb, D.

    1995-01-01

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

  1. Business plan: Supplemental draft environmental impact statement. Volume 2. Appendices

    International Nuclear Information System (INIS)

    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

  2. 7 CFR 205.505 - Statement of agreement.

    Science.gov (United States)

    2010-01-01

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

  3. 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.

  4. Financial Statements: Disclosures and Presentations.

    Science.gov (United States)

    1985-12-01

    may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...a bond payable. A valuation account would be similar to the following: Equipment $18,000,000 Less accumulated depreciation (1o625,000) $16,375,00010...accounting to depreciation accounting.24 The disclosures required are the nature and justification for the change. The justification is necessary to

  5. Statement on Wind Power

    Energy Technology Data Exchange (ETDEWEB)

    2010-01-15

    Wind power will grow in importance in future electricity supply. In the next few decades it will to some degree replace fossil power but it will, at the same time also depend on fossil-b beyond, when wind power is expected to have a substantial share of the electricity market, CO{sub 2} emission-free electricity plants that are well suited for balancing the wind intermittency will be required. Predictions of the future penetration of wind power into the electricity market are critically dependent on a number of policy measures and will be especially influenced by climate driven energy policies. Very large investments will also be necessary as is shown by the lEA's Blue Map Scenario which includes 5,000 TWh wind electricity by 2050 at a cost of USD 700 billion. This implies an average 8% increase of wind electricity per year energy system, i.e. an energy system so large that it affects the entire world. The Energy Committee's scenario for electricity production in the year 2050 includes 5,000 TWh wind electricity out of a total of 45,000 TWh. Wind electricity thus has a within presently reached penetration of wind energy in a single country and within the calculated future projections of its penetration. Future large continental and intercontinental power grids may enable higher penetrations of wind energy since contributions of wind power from a larger area will tend to reduce its intermittency. Also, large-scale storage systems (thermal storage as is intermittent power systems. These alternatives have been discussed from a technical point of view [3] but for the required large-scale systems, further studies on the social, environmental and economical implications are needed

  6. 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"…

  7. Peer review statement

    Science.gov (United States)

    2012-11-01

    All papers published in this volume of Journal of Physics: Conference Series have been peer reviewed through processes administered by the editors of the 26th IAHR Symposium on Hydraulic Machinery and Systems proceedings. Reviews were conducted by expert referees from the International Technical Committee to the professional and scientific standards expected of a proceedings journal published by IOP Publishing. The members of the Scientific Committee who selected and reviewed the papers included in the Proceedings of the 26th IAHR Symposium on Hydraulic Machinery and Systems are: Yulin WU Tsinghua University China François AVELLAN EPFL-LMH Switzerland (principal) Xingqi LUO Xi'an University of Sci & Tech China Martin BÖHLE Kaiserslautern University Germany Gerard BOIS Arts et Métiers ParisTech France Luca D'AGOSTINO University of Pisa Italy Eduard EGUSQUIZA Polytechnical University Catalonia Spain Richard FISHER Voith Hydro Inc USA Regiane FORTES-PATELLA Institute Polytechnique de Grenoble France Aleksandar GAJIC University of Belgrade Serbia Wei YANG China Agriculture University China YinLu YOUNG University of Michigan USA Adrian LUNGU Dunarea de Jos University of Galati Romania Arpad FAY University of Miskolcz Hungary José GONZÁLEZ Universidad de Oviedo Spain Baoshan ZHU Tsinghua University China Hongxun CHEN Shanghai University China Chisachi KATO University of Tokyo Japan Zhenyue MA Dalian University of Sci & Tech China Honggang FAN Tsinghua University China François GUIBAULT Ecole Polytechnique de Montreal Canada Pengcheng GUO Xian University of Technology China Leqing WANG Zhejiang University China Toshiaki IKOHAGI Tohoku University Japan Jiandong YANG Wuhan University China Jianzhong ZHOU Huazhong University of Sci & Tech China Jinwei LI NULL China Rennian LI Lanzhou University of Sci & Tech China Houlin LIU NULL China Juan LIU Tsinghua University China Shuhong LIU Tsinghua University China Xianwu LUO Tsinghua University China Michihiro NISHI Tsinghua

  8. Final environmental impact statement. Waste Isolation Pilot Plant

    International Nuclear Information System (INIS)

    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

  9. 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.

  10. 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…

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

    Energy Technology Data Exchange (ETDEWEB)

    1992-04-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    None

    1986-01-01

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

  13. 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.

  14. ERS statement on protracted bacterial bronchitis in children.

    Science.gov (United States)

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

    2017-08-01

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

  15. 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.

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

    Science.gov (United States)

    Krol, D G H; de Kruif, J

    2013-01-01

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

  17. Financial Statement Fraud Detection using Text Mining

    OpenAIRE

    Rajan Gupta; Nasib Singh Gill

    2013-01-01

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

  18. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Cirstea Andreea; Baltariu Carmen-Alexandra

    2013-01-01

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

  19. Control of Bank Consolidated Financial Statements Quality

    OpenAIRE

    Margarita S. Ambarchyan

    2013-01-01

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

  20. 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.