WorldWideScience

Sample records for prepared statements submitted

  1. 13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?

    Science.gov (United States)

    2010-01-01

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

  2. 18 CFR 1b.18 - Right to submit statements.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Right to submit statements. 1b.18 Section 1b.18 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY GENERAL RULES RULES RELATING TO INVESTIGATIONS § 1b.18 Right to...

  3. 21 CFR 720.7 - Notification of person submitting cosmetic product ingredient statement.

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 7 2010-04-01 2010-04-01 false Notification of person submitting cosmetic product... AND HUMAN SERVICES (CONTINUED) COSMETICS VOLUNTARY FILING OF COSMETIC PRODUCT INGREDIENT COMPOSITION STATEMENTS § 720.7 Notification of person submitting cosmetic product ingredient statement. When Form...

  4. 22 CFR 1203.735-401 - Employees required to submit statements.

    Science.gov (United States)

    2010-04-01

    ... AGENCY EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 1203.735... Planning Staff; Inspector General; Director, FSI; Special Assistant to Secretary; Deputy Secretary, Under... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Employees required to submit statements....

  5. Preparing, Submitting, and Tracking a Grant Application

    Science.gov (United States)

    Information compiled by NCI's Epidemiology and Genomics Research Program to help investigators learn more about NIH and NCI information and policies related to writing and submitting new, resubmission, late, and renewal grant applications.

  6. 7 CFR 3407.11 - Preparation of environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  7. 78 FR 20133 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Bull Mountain Unit...

    Science.gov (United States)

    2013-04-03

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

  8. 78 FR 54674 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Gold Rock Mine...

    Science.gov (United States)

    2013-09-05

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

  9. 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...

  10. 26 CFR 1.9101-1 - Permission to submit information required by certain returns and statements on magnetic tape.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Permission to submit information required by certain returns and statements on magnetic tape. 1.9101-1 Section 1.9101-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Reform Act...

  11. 30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Science.gov (United States)

    2010-07-01

    ... the unencumbered assets is reasonable and uses the same valuation method used in your audited annual... use; and (4) The valuation method used in the audited annual financial statements is for long-term... RESPONSIBILITY FOR OFFSHORE FACILITIES Methods for Demonstrating OSFR § 253.27 When I submit audited annual...

  12. 75 FR 25217 - Intent To Prepare an Environmental Impact Statement for Northwest Aggregates' Previously...

    Science.gov (United States)

    2010-05-07

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

  13. 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...

  14. 76 FR 5144 - Notice of Intent To Prepare an Environmental Impact Statement for U.S. Navy F-35C West Coast...

    Science.gov (United States)

    2011-01-28

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

  15. 78 FR 69664 - Notice of Intent To Prepare a Supplemental Draft Environmental Impact Statement-Interconnection...

    Science.gov (United States)

    2013-11-20

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

  16. 5 CFR 3902.102 - Employees required to submit FCC Form A54A, “Confidential Supplemental Statement of Employment...

    Science.gov (United States)

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Employees required to submit FCC Form... REQUIREMENTS FOR EMPLOYEES OF THE FEDERAL COMMUNICATIONS COMMISSION § 3902.102 Employees required to submit FCC... file FCC Form A54A, “Confidential Supplemental Statement of Employment and Financial Interests.”...

  17. 77 FR 47876 - Intent To Prepare Environmental Impact Statements: Potential Commercial Wind Lease Issuance and...

    Science.gov (United States)

    2012-08-10

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

  18. 24 CFR 58.60 - Preparation and filing of environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  19. 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...

  20. 77 FR 35643 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Science.gov (United States)

    2012-06-14

    .... Specifically, an auditor would be considered ``qualified'' if he or she is a certified public accountant... Institute of Certified Public Accountants (``AICPA''), in the Statements on Auditing Standards promulgated... as to whether accountants currently use this standard to evaluate their independence or whether...

  1. 77 FR 55783 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Science.gov (United States)

    2012-09-11

    ... Satellite Carriers AGENCY: Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking... Account and royalty payments that are deposited with the Office by cable operators and satellite carriers... to audit the Statements of Account and royalty fees that cable operators and satellite...

  2. Preparation of patients submitted to thyroidectomy with oral glucose solutions.

    Science.gov (United States)

    Libiszewski, Michał; Drozda, Rafał; Smigielski, Janusz; Kuzdak, Krzysztof; Kołomecki, Krzysztof

    2012-05-01

    The AIM OF THE STUDY was to determine postoperative insulin-resistance in patients subject to total thyroidectomy, the prevalence of subjective feelings of hunger immediately before surgery, and the incidence of nausea/vomiting after surgery in patients prepared for elective operations by means of oral glucose solutions. The study group comprised 115 patients, including 71 patients prepared for surgery by means of oral glucose solutions (12.5% glucose) administered 12 and 3 hours before the procedure, at a dose of 800 and 400 ml. The control group comprised 44 patients prepared for surgery by means of the traditional manner- the last meal was served before 2pm the day before the surgical procedure, while fluids before 10pm. Considering both groups, we evaluated glucose and insulin levels three times, as well as determined the insulin-resistance ratio (HOMA-IR) 24 before, and 12 hours and 7 days after surgery. The incidence of nausea and vomiting after surgery, and the subjective feeling of hunger before surgery were also evaluated. Statistically significant differences considering insulin level and HOMA-IR values were observed during the II and III measurements. The glucose and insulin values, and the HOMA-IR insulin-resistance ratio, showed no statistically significant differences during measurement I. No statistically significant glucose level differences were observed during measurements II and III. A significantly greater subjective feeling of hunger before surgery and nausea/vomiting afterwards were observed in the control group. The preparation of patients with oral glucose solutions decreases the incidence of postoperative (thyroidectomy) insulin-resistance, and occurrence of nausea/vomiting during the postoperative period.

  3. 78 FR 69653 - Cancellation of the Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2013-11-20

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

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

    Science.gov (United States)

    2010-07-01

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

  5. 21 CFR 25.22 - Actions requiring the preparation of an environmental impact statement.

    Science.gov (United States)

    2010-04-01

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

  6. 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...

  7. 77 FR 20872 - Notice of Intent to Prepare an Environmental Impact Statement: Milwaukee and Ozaukee Counties

    Science.gov (United States)

    2012-04-06

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

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

    Science.gov (United States)

    2012-09-14

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

  9. 76 FR 45515 - Second Notice of Intent To Prepare an Environmental Impact Statement Related to Two Joint State...

    Science.gov (United States)

    2011-07-29

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

  10. 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.

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

    OpenAIRE

    Jaan Alver

    2005-01-01

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

  12. 75 FR 42678 - Intent To Prepare an Environmental Impact Statement for the Logan Northern Canal Reconstruction...

    Science.gov (United States)

    2010-07-22

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

  13. 78 FR 57449 - Notice Rescinding a Notice of Intent To Prepare a Programmatic Environmental Impact Statement...

    Science.gov (United States)

    2013-09-18

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

  14. 76 FR 49785 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Samish Indian...

    Science.gov (United States)

    2011-08-11

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

  15. 77 FR 68807 - Notice of Intent To Prepare an Environmental Impact Statement (EIS) for the Halletts Point...

    Science.gov (United States)

    2012-11-16

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

  16. 76 FR 53423 - Notice of Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for the...

    Science.gov (United States)

    2011-08-26

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

  17. 77 FR 23670 - Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for the Encinitas...

    Science.gov (United States)

    2012-04-20

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

  18. 75 FR 7452 - Intent To Prepare a Draft Environmental Impact Statement (DEIS) for the State of Alaska's...

    Science.gov (United States)

    2010-02-19

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

  19. 76 FR 4988 - Intent To Prepare an Environmental Impact Statement for a Potomac Yard Metrorail Station in...

    Science.gov (United States)

    2011-01-27

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

  20. 78 FR 29120 - Notice of Intent To Prepare an Environmental Impact Statement for the Main Operating Base 2 (MOB...

    Science.gov (United States)

    2013-05-17

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

  1. Statement

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

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

  2. 75 FR 57051 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Sunset Area Community...

    Science.gov (United States)

    2010-09-17

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

  3. 75 FR 65613 - Withdrawal of Notice for Preparation of an Environmental Impact Statement for the Pine Mountain...

    Science.gov (United States)

    2010-10-26

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

  4. 76 FR 61092 - Notice of Intent To Prepare a Supplement to the Draft Environmental Impact Statement for the...

    Science.gov (United States)

    2011-10-03

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

  5. 75 FR 21252 - Notice of Intent To Prepare an Environmental Impact Statement/Environmental Impact Report for...

    Science.gov (United States)

    2010-04-23

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

  6. 77 FR 54904 - Intent to Prepare a Draft Environmental Impact Statement/Environmental Impact Report for the...

    Science.gov (United States)

    2012-09-06

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

  7. 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…

  8. 75 FR 58369 - Intent To Prepare a Draft Environmental Impact Statement for the North Branch Ecorse Creek, Flood...

    Science.gov (United States)

    2010-09-24

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

  9. 76 FR 68741 - Notice of Intent To Prepare a Draft Environmental Impact Statement/Environment Impact Report...

    Science.gov (United States)

    2011-11-07

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

  10. 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

  11. 75 FR 13131 - Notice of Intent To Prepare an Environmental Impact Statement (EIS) for the Sale of Plum Island, NY

    Science.gov (United States)

    2010-03-18

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

  12. 78 FR 66377 - Notice of Intent To Prepare a Draft Environmental Impact Statement on a Proposed Incidental Take...

    Science.gov (United States)

    2013-11-05

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

  13. 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.

  14. [Skills Improvement Seminar for Submitting Articles to the Prosthodontic Research & Practice Journal. Part II. The manner to prepare and submit the scientific articles to English journal].

    Science.gov (United States)

    Nikawa, Hiroki

    2006-04-01

    Over the last decade, research on prosthodontics has progressed and several academic associations and/or societies have been established. The number of journals published by the academic societies has increased. Prosthodontic Research & Practice (PRP), an official journal of the Japan Prosthodontic Society, was launched in 2002 and will be published quarterly from 2006. Most of the presentations in the scientific meetings of the Japan Prosthodontic Society have been buried, although the scientific quality and/or clinical values of some of them are relatively high. On the other hand, the reviewers of the scientific journal tend to review critically and severely, to maintain the quality of the journal. There are few review systems to improve the quality of the articles. Hence, the editorial board tries to make comments to improve the quality of submitted articles. This paper summarizes 'How to prepare scientific papers in English' as presented in the 'PRP Skills Improvement Seminar' at the 114th Scientific Meeting of the Japan Prosthodontic Society (Niigata).

  15. Budget preparation, execution and methods at the major claimant/budget submitting office level

    OpenAIRE

    Reed, James E.

    2002-01-01

    This thesis describes the current Planning, Programming, and Budgeting System (PPBS) process at a Navy Major Claimant/Budget Submitting Office (BSO) by examining the overall navy process and the processes employed at a major claimant/BSO, COMPACFLT (CPF). The thesis begins by describing the scope of the Planning, Programming, and Budgeting requirements at CPF by describing its Area of Responsibility (AOR) and the major sub-claimants who rely on CPF for program and budget submissions and subse...

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

    Science.gov (United States)

    2012-10-23

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

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

    Science.gov (United States)

    2012-11-15

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

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

    Science.gov (United States)

    2011-04-29

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

  19. 75 FR 30800 - Notice of Intent To Prepare an Environmental Impact Statement for Texas Clean Energy Project...

    Science.gov (United States)

    2010-06-02

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

  20. 81 FR 87954 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Tri-State Fuel...

    Science.gov (United States)

    2016-12-06

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

  1. 78 FR 13643 - Intent To Prepare a Draft Environmental Impact Statement for the Proposed Delta Wetlands Project...

    Science.gov (United States)

    2013-02-28

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

  2. 75 FR 1401 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Baldwin Hills Crenshaw...

    Science.gov (United States)

    2010-01-11

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

  3. 75 FR 16828 - Notice of Intent To Prepare and Scope an Environmental Impact Statement (EIS) for the Outer...

    Science.gov (United States)

    2010-04-02

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

  4. 75 FR 76481 - Notice of Intent To Prepare Environmental Impact Statement for the HOPE SF Development at Alice...

    Science.gov (United States)

    2010-12-08

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

  5. 77 FR 42487 - Intent To Prepare a Draft Environmental Impact Statement To Reduce Avian Predation on Juvenile...

    Science.gov (United States)

    2012-07-19

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

  6. 75 FR 61452 - Notice of Intent To Prepare an Environmental Impact Statement for Military Training Activities at...

    Science.gov (United States)

    2010-10-05

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

  7. 78 FR 54635 - Notice of Intent To Prepare an Environmental Impact Statement for EA-18G Growler Airfield...

    Science.gov (United States)

    2013-09-05

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

  8. 76 FR 36097 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement for the U.S. Department...

    Science.gov (United States)

    2011-06-21

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

  9. A Guide to Food Service Operation Planning with Information on Preparing and Submitting Plans and Specifications.

    Science.gov (United States)

    Ohio State Dept. of Health, Columbus.

    Guidelines are presented for planning a food service operation which is defined as any place kept or maintained for the purpose of preparing or serving meals or lunches for a consideration. Brief discussions are presented pertaining to the value of planning and the preparation and use of plans and specifications. Recommendations and specifications…

  10. 75 FR 54177 - Notice of Availability of Draft Environmental Impact Statement for the Tonopah Solar Energy...

    Science.gov (United States)

    2010-09-03

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

  11. Subjective qualitative assessment of the finish line of prosthetic preparations submitted to different finishing instruments.

    Science.gov (United States)

    da Silva, Tallita Foglietto; de Melo, Murilo Pereira; Pereira, Jefferson Ricardo; Takeshita, Wilton Mitsunari; Ceribelli, Bruno Mafra; Vessoni Iwaki, Lilian Cristina

    2016-09-01

    Different instruments have been developed to improve crown finish lines after conventional preparation with diamond rotary instruments. However, more evidence on the effectiveness of these instruments is required. The purpose of this in vitro study was to assess the effectiveness of 4 different instruments used for cervical margin finishing in regard to the external line angle (ELA). Forty-eight freshly extracted third molar teeth with similar dimensions were conventionally prepared for crowns and randomly allocated into 4 groups (n=12) according to the finishing instrument: hand trimmer (HT), tungsten carbide bur (TCB), ultrasonic instrument (UI), and diamond rotary instrument (DRI) mounted in a contra angle handpiece with reduced speed. Photomicrographs from the margin profiles of each tooth were obtained with scanning electron microscopy (×40) before and after finishing procedures. The images were qualitatively analyzed (scores 1-4) by 9 experienced dental professionals. Average results were assessed with the paired t test and repeated measures ANOVA followed by Tukey HSD test (α=.05). HT, TCB, and UI demonstrated no significant differences between unfinished and finished mean ELA scores. DRI was the only group to demonstrate a significantly improved ELA (Pfinishing instrument capable of significantly improving the ELA, while TCB and UI produced nonsignificant improvement, and HT was detrimental to the ELA. Copyright © 2016 Editorial Council for the Journal of Prosthetic Dentistry. Published by Elsevier Inc. All rights reserved.

  12. 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.

  13. 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...

  14. 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.

  15. 77 FR 47358 - Withdrawal of Notice of Intent To Prepare an Environmental Impact Statement for Proposed...

    Science.gov (United States)

    2012-08-08

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

  16. 77 FR 15088 - Public Scoping Meeting and Preparation of Environmental Impact Statement for Baryonyx Corporation...

    Science.gov (United States)

    2012-03-14

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

  17. 77 FR 74665 - Notice of Intent To Prepare an Environmental Impact Statement, Public Scoping Meeting, and...

    Science.gov (United States)

    2012-12-17

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

  18. 78 FR 57626 - Algonquin Gas Transmission, LLC; Notice of Intent To Prepare An Environmental Impact Statement...

    Science.gov (United States)

    2013-09-19

    ..., Cortlandt Manor, NY 10567. Tuesday, October 1, 2013, 7:00 PM Rogers Park Middle School, 21 Eastern Time... Documents and Filings. This is an easy method for interested persons to submit brief, text-only comments on... attached Information Request (Appendix 3). Becoming an Intervenor Once Algonquin files its application with...

  19. 49 CFR 520.23 - Preparation of draft environmental impact statements.

    Science.gov (United States)

    2010-10-01

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

  20. 75 FR 41163 - Notice of Intent To Prepare an Environmental Impact Statement and Overseas Environmental Impact...

    Science.gov (United States)

    2010-07-15

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

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

    OpenAIRE

    Tănase Alin-Eliodor; Calota Traian-Ovidiu

    2013-01-01

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

  2. 78 FR 43868 - Notice of Intent To Prepare a Draft Environmental Impact Statement for the Whittier Narrows Dam...

    Science.gov (United States)

    2013-07-22

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

  3. 76 FR 20634 - Withdrawal of Notice of Intent To Prepare a Supplemental Environmental Impact Statement for a...

    Science.gov (United States)

    2011-04-13

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

  4. 75 FR 44008 - Revised Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Boardman...

    Science.gov (United States)

    2010-07-27

    ... changes in the proposed B2H Project route as submitted by Idaho Power Company (IPC) in its amended right... new single-circuit 500- kilovolt (kV) electric transmission line proposed for construction by IPC..., and relieve existing congestion and capacity constraints. On December 19, 2007, IPC submitted...

  5. 77 FR 38077 - Notice of Intent To Prepare an Environmental Impact Statement on a Proposed Boat-House Facility...

    Science.gov (United States)

    2012-06-26

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

  6. 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

  7. 78 FR 57447 - Environmental Impact Statement for the ACEforward

    Science.gov (United States)

    2013-09-18

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

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

    Institute of Scientific and Technical Information of China (English)

    唐有川

    2011-01-01

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

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

    Science.gov (United States)

    2013-09-06

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

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

    Science.gov (United States)

    2011-06-13

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

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

    Science.gov (United States)

    2013-04-22

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

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

    Science.gov (United States)

    2010-08-04

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

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

    Science.gov (United States)

    2013-06-10

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

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

    Science.gov (United States)

    2011-08-12

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

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

    Science.gov (United States)

    2012-03-05

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

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

    Science.gov (United States)

    2011-06-08

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

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

    Science.gov (United States)

    2013-08-09

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

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

    Science.gov (United States)

    2011-05-10

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

  19. 75 FR 6698 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed West Chocolate...

    Science.gov (United States)

    2010-02-10

    ... West Chocolate Mountains Renewable Energy Evaluation Area, Imperial County, CA, and Possible Land Use... Conservation Area (CDCA) Plan to identify whether lands within the West Chocolate Mountains area should be made...: You may submit comments on issues and planning criteria related to the West Chocolate Mountains...

  20. 77 FR 12004 - Stanislaus National Forest, CA; Notice of Intent To Prepare an Environmental Impact Statement for...

    Science.gov (United States)

    2012-02-28

    ...: Candy Rock; 19777 Greenley Road; Sonora, CA 95370; (209) 532-3671. Comments may be submitted by Fax ; or... Sara Friberg, Stanislaus National Forest, 19777 Greenley Road; Sonora, CA 95370; phone: (209) 532-3671...'s Office, 19777 Greenley Road, Sonora, CA 95370. Nature of Decision To Be Made The...

  1. 78 FR 47408 - Notice of Intent to Prepare an Environmental Impact Statement for Oil and Gas Leasing and...

    Science.gov (United States)

    2013-08-05

    ... Leasing and Development on Public Lands and Federal Mineral Estate and Potentially Amend the Hollister...) amendment to evaluate oil and gas leasing and development on public lands and Federal mineral estate in the... EIS. ADDRESSES: You may submit comments related to the Oil and Gas Leasing and Development EIS by...

  2. 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

    ... Rising Tree Wind Farm, Kern County, CA and Possible Land Use Plan Amendment. AGENCY: Bureau of Land.... ADDRESSES: You may submit comments on issues and alternatives related to the Rising Tree Wind Farm Draft EIS... decommission the 234-megawatt Rising Tree Wind Farm. The proposed project is approximately three miles west of...

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

    Science.gov (United States)

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

    2012-11-01

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

  4. 7 CFR 4279.137 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  5. 19 CFR 10.511 - Supporting statement.

    Science.gov (United States)

    2010-04-01

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

  6. 77 FR 3255 - Notice of Intent To Prepare an Environmental Impact Statement for the Acquisition of a Natural...

    Science.gov (United States)

    2012-01-23

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

  7. 77 FR 22608 - Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Bald Mountain Mine...

    Science.gov (United States)

    2012-04-16

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

  8. 75 FR 81328 - Intent To Prepare an Environmental Impact Statement for the Metro Gold Line Foothill Extension...

    Science.gov (United States)

    2010-12-27

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

  9. 77 FR 68803 - Notice of Intent To Prepare an Environmental Impact Statement for the HOPE SF Development at...

    Science.gov (United States)

    2012-11-16

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

  10. 78 FR 34638 - Monsanto Co.; Notice of Intent To Prepare an Environmental Impact Statement for Determination of...

    Science.gov (United States)

    2013-06-10

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

  11. 75 FR 6175 - Notice of Intent to Prepare an Environmental Impact Statement on the Effects of Oil and Gas...

    Science.gov (United States)

    2010-02-08

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

  12. 75 FR 77859 - Notice of Intent To Prepare a Programmatic Environmental Impact Statement for the Hawai‘i...

    Science.gov (United States)

    2010-12-14

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

  13. 75 FR 77654 - Notice of Intent To Prepare a Land Use Plan Amendment and an Environmental Impact Statement for...

    Science.gov (United States)

    2010-12-13

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

  14. 7 CFR 1775.21 - Audit or financial statements.

    Science.gov (United States)

    2010-01-01

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

  15. 42 CFR 426.517 - CMS' statement regarding new evidence.

    Science.gov (United States)

    2010-10-01

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

  16. 76 FR 27344 - Water Resources Management Plan/Environmental Impact Statement, Mojave National Preserve, San...

    Science.gov (United States)

    2011-05-11

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

  17. 75 FR 13138 - Grand Ditch Breach Restoration Environmental Impact Statement, Rocky Mountain National Park, CO

    Science.gov (United States)

    2010-03-18

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

  18. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

    This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

  19. 40 CFR 1502.9 - Draft, final, and supplemental statements.

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

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

    2011-01-01

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

  1. 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...

  2. 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...

  3. 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.

  4. 77 FR 25782 - Environmental Impact Statement: Madison County, IL

    Science.gov (United States)

    2012-05-01

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

  5. 77 FR 6622 - Environmental Impact Statement: Caddo Parish, LA

    Science.gov (United States)

    2012-02-08

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

  6. 78 FR 20714 - Environmental Impact Statement: Cook County, Illinois

    Science.gov (United States)

    2013-04-05

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

  7. 76 FR 53531 - Environmental Impact Statement: Hancock County, MS

    Science.gov (United States)

    2011-08-26

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

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

    Science.gov (United States)

    2013-09-26

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

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

    Science.gov (United States)

    2012-08-06

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

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

    Science.gov (United States)

    2011-08-10

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

  11. 75 FR 52804 - Environmental Impact Statement: Stanislaus County, CA

    Science.gov (United States)

    2010-08-27

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

  12. The Interim Financial Statements: The Case of Greece

    OpenAIRE

    Rogdaki, E.I.; Kazantzis, Ch.

    1999-01-01

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

  13. Statement of the Authors Guild, Inc.

    Science.gov (United States)

    Karp, Irwin

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

  14. Preparation

    Directory of Open Access Journals (Sweden)

    M.M. Dardir

    2014-03-01

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

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

    Institute of Scientific and Technical Information of China (English)

    张君燕

    2014-01-01

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

  16. 12 CFR 308.177 - Statement of net worth.

    Science.gov (United States)

    2010-01-01

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

  17. 76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA

    Science.gov (United States)

    2011-03-09

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

  18. 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...

  19. 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...

  20. 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.

  1. 76 FR 70486 - Agency Information Collection Activities: Submitted for Office of Management and Budget Review...

    Science.gov (United States)

    2011-11-14

    ... to an appeal, ONRR requires appellants to submit a consolidated balance sheet subject to annual audit. In some cases, we also require copies of the most recent tax returns (up to 3 years) filed by appellants. In addition, appellants must annually submit financial statements subject to annual audit...

  2. 42 CFR 102.60 - Documentation an eligible requester seeking medical benefits must submit.

    Science.gov (United States)

    2010-10-01

    ... must submit an itemized statement from each health care entity (e.g., clinic, hospital, doctor, or... injury or its health complications and the amounts paid or expected to be paid by third parties for such... complications, the requester may submit, in addition to the required medical records, documentation showing...

  3. Editorial statement

    Science.gov (United States)

    2016-10-01

    We are pleased to present this Second Special Issue on Interdisciplinary Aspects of Piezoelectric Technologies in Integrated Systems. The first issue of this series was published in March 2013 (MSSP, vol. 36(1)) and contained chosen articles presented at the International Conference on Mechatronic Systems and Materials as well as regular papers on this subject. This first issue contained 17 articles presenting the state of the art regarding the control and practical use of piezoelectric materials. It should be noted that the development of science in this area is very rapid, has a multidisciplinary character and encompasses many areas of science. Thus the decision to publish a new issue from the 'Piezoelectricity' series, to sum up recent works in this area. Similarly to the first issue, some the articles were based on presentations at the 8th International Conference 'Mechatronic Systems and Materials' held in July 2014 in Opole, Poland, and others having been submitted as regular articles to the editorial office. For this Special Issue, 12 articles were chosen, being thematically divided according to the following issues: piezoelectric actuators (5 articles), design and control issues regarding piezoelectric transducers (2 articles), detection of damage in the laboratory and technical scale (3 articles), modeling of discrete systems using piezoelectric materials (1 article), and the construction and control of measurement systems based on piezoelectric sensors (1 article). A brief summary about the content of the articles has been presented below.

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

    Science.gov (United States)

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

    2010-01-01

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

  5. 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...

  6. 75 FR 52046 - Development of U.S. Nuclear Regulatory Commission Safety Culture Policy Statement: Public Meeting

    Science.gov (United States)

    2010-08-24

    ... COMMISSION Development of U.S. Nuclear Regulatory Commission Safety Culture Policy Statement: Public Meeting... public comments submitted in response to the draft policy statement (74 FR 57525, November 6, 2009.... The revised draft policy statement has benefitted from public comments, the results of the...

  7. 75 FR 69154 - Environmental Impact Statement: Kern County, CA

    Science.gov (United States)

    2010-11-10

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

  8. 7 CFR 3405.12 - Intent to submit a proposal.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Intent to submit a proposal. 3405.12 Section 3405.12 Agriculture Regulations of the Department of Agriculture (Continued) COOPERATIVE STATE RESEARCH, EDUCATION... of a Proposal § 3405.12 Intent to submit a proposal. To assist CSREES in preparing for the review...

  9. 76 FR 379 - Notice of Intent To Prepare an Environmental Impact Statement for the TransWest Express 600 kV...

    Science.gov (United States)

    2011-01-04

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

  10. LEGAL-EASE:Analyzing Chinese Financial Statements

    Institute of Scientific and Technical Information of China (English)

    EDWARD; MA

    2008-01-01

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

  11. Notification: National Environmental Policy Act (NEPA) Environmental Impact Statements (EIS) Reviews

    Science.gov (United States)

    October 29, 2012. The EPA's OIG plans to begin preliminary research on EPA’s reviews of National Environmental Policy Act (NEPA) environmental impact statements (EIS) as submitted to EPA under Section 309 of the Clean Air Act.

  12. 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.

  13. Financial Statements Analysis

    Directory of Open Access Journals (Sweden)

    Tănase Alin-Eliodor

    2014-10-01

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

  14. 78 FR 54906 - Draft Supplemental Environmental Impact Report/Environmental Impact Statement for a Proposed...

    Science.gov (United States)

    2013-09-06

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

  15. 76 FR 23335 - Wilderness Stewardship Plan/Environmental Impact Statement, Sequoia and Kings Canyon National...

    Science.gov (United States)

    2011-04-26

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Matzke, G.

    1977-09-19

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

  17. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  18. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  19. 5 CFR 3902.103 - Submission and review of employees' statements.

    Science.gov (United States)

    2010-01-01

    ... Financial Interests” pursuant to § 3902.102 shall submit such statement to the Designated Agency Ethics Official, on the prescribed form, not later than 30 days after his or her entrance on duty, and annually... submitted under this subpart shall be reviewed by the Designated Agency Ethics Official. (d) When a...

  20. 27 CFR 20.94 - Statement of process.

    Science.gov (United States)

    2010-04-01

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

  1. Tier2 Submit Software

    Science.gov (United States)

    Download this tool for Windows or Mac, which helps facilities prepare a Tier II electronic chemical inventory report. The data can also be exported into the CAMEOfm (Computer-Aided Management of Emergency Operations) emergency planning software.

  2. Endorsement of the CONSORT statement by high-impact medical journals in China: a survey of instructions for authors and published papers.

    Directory of Open Access Journals (Sweden)

    Xiao-qian Li

    Full Text Available BACKGROUND: The CONSORT Statement is a reporting guideline for authors when reporting randomized controlled trials (RCTs. It offers a standard way for authors to prepare RCT reports. It has been endorsed by many high-impact medical journals and by international editorial groups. This study was conducted to assess the endorsement of the CONSORT Statement by high-impact medical journals in China by reviewing their instructions for authors. METHODOLOGY/PRINCIPAL FINDINGS: A total of 200 medical journals were selected according to the Chinese Science and Technology Journal Citation Reports, 195 of which publish clinical research papers. Their instructions for authors were reviewed and all texts mentioning the CONSORT Statement or CONSORT extension papers were extracted. Any mention of the Uniform Requirements for Manuscripts Submitted to Biomedical Journals (URM developed by the International Committee of Medical Journal Editors (ICMJE or 'clinical trial registration' was also extracted. For journals endorsing the CONSORT Statement, their most recently published RCT reports were retrieved and evaluated to assess whether the journals have followed what the CONSORT Statement required. Out of the 195 medical journals publishing clinical research papers, only six (6/195, 3.08% mentioned 'CONSORT' in their instructions for authors; out of the 200 medical journals surveyed, only 14 (14/200, 7.00% mentioned 'ICMJE' or 'URM' in their instructions for authors, and another five journals stated in their instructions for authors that clinical trials should have trial registration numbers and that priority would be given to clinical trials which had been registered. Among the 62 RCT reports published in the six journals endorsing the CONSORT Statement, 20 (20/62, 32.26% contained flow diagrams and only three (3/62, 4.84% provided trial registration information. CONCLUSIONS/SIGNIFICANCE: Medical journals in China endorsing either the CONSORT Statement or the

  3. 75 FR 71179 - Environmental Impact Statement: San Diego County, CA

    Science.gov (United States)

    2010-11-22

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

  4. 77 FR 25781 - Environmental Impact Statement; Washington, DC

    Science.gov (United States)

    2012-05-01

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

  5. 78 FR 4586 - Environmental Impact Statement: Kake Access, AK

    Science.gov (United States)

    2013-01-22

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

  6. 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...

  7. 76 FR 65775 - Environmental Impact Statement: Harris County, Texas

    Science.gov (United States)

    2011-10-24

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

  8. 76 FR 36613 - Environmental Impact Statement; Nueces County, TX

    Science.gov (United States)

    2011-06-22

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

  9. 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...

  10. 75 FR 25309 - Environmental Impact Statement: Cook County, IL

    Science.gov (United States)

    2010-05-07

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

  11. 76 FR 17185 - Environmental Impact Statement: Cook County, IL

    Science.gov (United States)

    2011-03-28

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

  12. 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...

  13. About AGU Statement

    Science.gov (United States)

    Landau, Elizabeth

    2010-07-01

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

  14. 76 FR 3695 - Environmental Impact Statement: Interstate 64 Corridor, Virginia

    Science.gov (United States)

    2011-01-20

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

  15. 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…

  16. 76 FR 50494 - Water Resources Management Plan/Environmental Impact Statement, Mojave National Preserve, San...

    Science.gov (United States)

    2011-08-15

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

  17. 78 FR 14117 - Draft Environmental Impact Statement/Environmental Impact Report for Yolo Bypass Salmonid Habitat...

    Science.gov (United States)

    2013-03-04

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

  18. 75 FR 52967 - Final Environmental Impact Statement and South Florida and Caribbean Parks Exotic Plant...

    Science.gov (United States)

    2010-08-30

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

  19. 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. ...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. Oregon Students Help Prepare Impact Statement

    Science.gov (United States)

    Cochran, Tom

    1973-01-01

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

  5. 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.

  6. 40 CFR 63.5580 - What reports must I submit and when?

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 12 2010-07-01 2010-07-01 true What reports must I submit and when? 63.5580 Section 63.5580 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS... the CMS was out-of-control, the compliance report must contain a statement that there were no...

  7. 76 FR 79227 - Exemption Request Submitted by Oyster Creek Nuclear Generating Station; Exelon Generation Company...

    Science.gov (United States)

    2011-12-21

    ... COMMISSION Exemption Request Submitted by Oyster Creek Nuclear Generating Station; Exelon Generation Company... Generation Company, LLC (the licensee), for operation of the Oyster Creek Nuclear Generating Station (Oyster... for Oyster Creek and NUREG-1437, Vol. 1, Supplement 28, ``Generic Environmental Impact Statement...

  8. Cash flow statement

    Directory of Open Access Journals (Sweden)

    Pavlović Miloš

    2013-01-01

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

  9. Solution preparation

    Energy Technology Data Exchange (ETDEWEB)

    Seitz, M.G.

    1982-01-01

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

  10. 7 CFR 4290.1220 - Requirement for RBIC to file financial statements at the time of request for a draw.

    Science.gov (United States)

    2010-01-01

    ... financial statements at the time of request for a draw. (a) If you submit a request for a draw against your... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirement for RBIC to file financial statements at the time of request for a draw. 4290.1220 Section 4290.1220 Agriculture Regulations of the Department...

  11. Cash flow statement

    National Research Council Canada - National Science Library

    Pavlović Miloš; Bogdanović Jovan

    2013-01-01

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

  12. Farm and Ranch Financial Statements

    OpenAIRE

    Israelsen, Clark; Feuz, Dillon

    2014-01-01

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

  13. 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.

  14. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

    Full Text Available

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

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

  15. DECWEB - Internet Fiscal Statement Submission

    Directory of Open Access Journals (Sweden)

    Mihai Ianciu

    2009-12-01

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

  16. Proposed Owyhee Resource Management Plan and Final Environmental Impact Statement

    OpenAIRE

    U.S. Bureau of Land Management

    1999-01-01

    Five alternatives are described and analyzed i9n the final Environmental Impact Statement. Alternative A is a continuation of current management. Alternative B was developed through BLM staff interpretation and analysis of information submitted by the Owyhee Country Commissioners with the assistance of the Owyhee County Natural Resources Committee. Alternative C was developed by the BLM lower Snake River District interdisciplinary planning team. Alternative D was developed through BLM staff i...

  17. 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.

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

    Science.gov (United States)

    2010-10-22

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

  19. Sustainability Statement and Policy

    Science.gov (United States)

    Journal of Education for Sustainable Development, 2009

    2009-01-01

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

  20. 40 CFR 1502.6 - Interdisciplinary preparation.

    Science.gov (United States)

    2010-07-01

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

  1. 3 CFR - Presidential Signing Statements

    Science.gov (United States)

    2010-01-01

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

  2. 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.

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

    OpenAIRE

    Vasile Dumitraş

    2011-01-01

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

  4. 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.

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

    Directory of Open Access Journals (Sweden)

    Gabriela Ungureanu

    2010-12-01

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

  6. CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    I. Derun

    2015-10-01

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

  7. 76 FR 38680 - Notice of Availability of the Draft Environmental Impact Statement for the West Chocolate...

    Science.gov (United States)

    2011-07-01

    ... Chocolate Mountains Renewable Energy Evaluation Area, Imperial Valley, California, and the Draft California... Environmental Impact Statement (EIS) for the West Chocolate Mountains Renewable Energy Evaluation Area. By this... mailings. ADDRESSES: You may submit comments related to the West Chocolate Mountains Renewable Energy...

  8. 77 FR 31549 - Child Labor Regulations, Orders and Statements of Interpretation; Child Labor Violations-Civil...

    Science.gov (United States)

    2012-05-29

    ... Hour Division 29 CFR Parts 570 and 579 RIN 1235-AA06 Child Labor Regulations, Orders and Statements of Interpretation; Child Labor Violations--Civil Money Penalties AGENCY: Wage and Hour Division, Labor. ACTION... opportunity to submit written comments on its proposal to amend its ] child labor regulations which protect...

  9. 40 CFR 160.12 - Statement of compliance or non-compliance.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 23 2010-07-01 2010-07-01 false Statement of compliance or non-compliance. 160.12 Section 160.12 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED... non-compliance. Any person who submits to EPA an application for a research or marketing permit...

  10. 76 FR 16039 - Agency Information Collection (Statement in Support of Claim for Service Connection for PTSD...

    Science.gov (United States)

    2011-03-22

    ... through http://www.Regulations.gov or to VA's OMB Desk Officer, OMB Human Resources and Housing Branch... submit the collection of information abstracted below to the Office of Management and Budget (OMB) for... Connection for Post- Traumatic Stress Disorder (PTSD), VA Form 21-0781. b. Statement in Support of Claim for...

  11. Preparing for Assisted Reproductive Technology

    Science.gov (United States)

    ... CDC Cancel Submit Search The CDC Assisted Reproductive Technology (ART) Note: Javascript is disabled or is not ... visit this page: About CDC.gov . Assisted Reproductive Technology (ART) What Is ART Patient Resources Preparing for ...

  12. 75 FR 21343 - Notice of Availability of the Final Environmental Impact Statement for the Round Mountain...

    Science.gov (United States)

    2010-04-23

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

  13. 76 FR 22917 - Dog Management Plan/Draft Environmental Impact Statement, Golden Gate National Recreation Area...

    Science.gov (United States)

    2011-04-25

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

  14. 77 FR 32665 - Notice of Availability of the Draft Environmental Impact Statement for the Hollister Underground...

    Science.gov (United States)

    2012-06-01

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

  15. 76 FR 68503 - Ungulate Management Plan/Environmental Impact Statement, Great Sand Dunes National Park and...

    Science.gov (United States)

    2011-11-04

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

  16. 77 FR 45652 - Final Program Environmental Impact Statement/Environmental Impact Report for the San Joaquin...

    Science.gov (United States)

    2012-08-01

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

  17. 78 FR 32269 - Notice of Availability of the Final Environmental Impact Statement/Environmental Impact Report...

    Science.gov (United States)

    2013-05-29

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

  18. 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.

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

    Science.gov (United States)

    2010-11-26

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

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

    Science.gov (United States)

    Heinfeld, Gary

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

  1. 76 FR 63346 - Environmental Impact Statement, Tappan Zee Bridge/I-287 Corridor Project (Rockland and...

    Science.gov (United States)

    2011-10-12

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

  2. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Science.gov (United States)

    2010-07-01

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

  3. 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...

  4. 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...

  5. 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.

  6. EU Universities’ Mission Statements

    Directory of Open Access Journals (Sweden)

    Liudmila Arcimaviciene

    2015-04-01

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

  7. 14 CFR 1216.315 - Processing legislative environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  8. 75 FR 63533 - Environmental Impact Statement: Cameron County, TX

    Science.gov (United States)

    2010-10-15

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

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

    National Research Council Canada - National Science Library

    Metka Duhovnik

    2008-01-01

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

  10. 47 CFR 1.1315 - The Draft Environmental Impact Statement (DEIS); Comments.

    Science.gov (United States)

    2010-10-01

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

  11. Aerospace Education. NSTA Position Statement

    Science.gov (United States)

    National Science Teachers Association (NJ1), 2008

    2008-01-01

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

  12. Making a Statement with Philanthropy.

    Science.gov (United States)

    Legon, Richard D.

    2001-01-01

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

  13. 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.

  14. LOGICAL DESIGN OF THE APPLICATION REGARDING FINANCIAL STATEMENTS SUBMISSION

    Directory of Open Access Journals (Sweden)

    CLAUDIA ISAC

    2011-01-01

    Full Text Available System outputs are the results of automatic processing, and they represent one of the main means of materialization of the objectives of any computing system. This means providing on-demand or periodic data needed by the real system. Thus, the contents of this paper present the main elements of the logical design of the application that submits eFinance annual financial statements, elements related to designing outputs, to designing inputs, selecting and designing the database, implementing secure transactions with PHP and MySQL.

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

    Science.gov (United States)

    Mundt, Mary H

    2005-01-01

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

  16. 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.

  17. Are interim management statements redundant?

    OpenAIRE

    Schleicher, T.; Walker, Martin

    2015-01-01

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

  18. 78 FR 78257 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Science.gov (United States)

    2013-12-26

    ... Satellite Carriers AGENCY: U.S. Copyright Office, Library of Congress. ACTION: Interim rule. SUMMARY: The U... Satellite Television Extension and Localism Act of 2010 (``STELA''). Cable operators and satellite carriers... regulations to allow copyright owners to audit the SOAs and royalty fees that cable operators and...

  19. 77 FR 60333 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Science.gov (United States)

    2012-10-03

    ... Satellite Carriers AGENCY: Copyright Office, Library of Congress. ACTION: Notice of proposed rulemaking... satellite carriers. DATES: Reply comments on the proposed rule published at 77 FR 35643, June 14, 2012, must... of Account and royalty fees that cable operators and satellite carriers deposit with the...

  20. 78 FR 27137 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Science.gov (United States)

    2013-05-09

    ... Accountants (``AICPA'') or the State Board of Accountancy that licensed the auditor while the audit is... of Accountancy for the jurisdiction(s) where the CPA practices (rather than the AICPA). However, CPAs...

  1. 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).

  2. Composição físico-química e qualidade do café submetido a dois tipos de torração e com diferentes formas de processamento Physical-chemical composition and quality of coffee submitted to two roasting procedures and to different methods of preparation

    Directory of Open Access Journals (Sweden)

    Heloisa Helena de Siqueira

    2006-02-01

    Full Text Available Este estudo foi desenvolvido com o objetivo de determinar as alterações na composição físico-química, química e sensorial de café cultivar Rubi, o qual foi submetido a diferentes formas de processamento e dois tipos de torração. Foram colhidos cafés de uma lavoura da UFLA com experimento de pivô central. Após o beneficiamento, as amostras foram divididas em cafés crus e torrados, sendo realizadas as seguintes análises: pH, acidez titulável total, cafeína, ácido clorogênico, polifenóis e índice de coloração. Foi realizada também análise sensorial (prova de xícara para determinação da qualidade da bebida. Para a variável polifenol, não houve diferença significativa entre as formas de processamento, sendo que a torração clara apresentou maior teor de polifenol. O café natural apresentou um maior valor de cafeína dentro do tipo de processamento, e dentro do tipo de grão, o grão cru apresentou um maior valor de cafeína. Para a variável índice de coloração, os processamentos despolpado e descascado apresentaram os maiores valores e a torração média também apresentou um maior valor. O processamento natural apresentou um maior teor de ácido clorogênico e para o tipo de grão, a torração média também apresentou um maior valor de ácido clorogênico. Para a variável pH, não houve diferença significativa entre as formas de processamento, e dentro do tipo de grão, o grão cru apresentou um maior valor de pH. Com relação à acidez, o café natural apresentou um maior valor desta variável, e a torração média também apresentou um maior valor. Não houve diferença entre as formas de processamento e tipo de torração em relação à análise sensorial, visto que, todos os cafés foram classificados como bebida dura.This study was carried out to determine alterations in the physical-chemical, chemical and sensorial composition of a Rubi cultivar coffee, which was submitted to different methods of

  3. Financial statements in selected business corporation

    OpenAIRE

    2016-01-01

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

  4. The use of stem cells in biomedical research. Biotechnology Industry Organization (BIO) position statement.

    Science.gov (United States)

    1999-01-01

    On March 22, 1999, Carl B. Feldbaum, President of the Biotechnology Industry Organization (BIO), submitted comments to the National Bioethics Advisory Committee (NBAC) in response to their request for comments on stem cell research. In the statement submitted to Harold Shapiro, PhD (Chair, NBAC), Mr. Feldbaum made clear that BIO members want to ensure that the promise of new therapies and cures from research using stem cells is realized in a responsible and ethical way. In addition, all BIO members are committed to ensuring that every avenue of promising research can be responsibly explored to improve the health of individuals living with currently intractable diseases.

  5. PRELIMINARY ACCOUNTING WORKS FOR THE ESTABLISHMENT OF FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    HOLT GHEORGHE

    2017-02-01

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

  6. Proposed Owyhee resource management plan and final environmental impact statement, Volume 2

    OpenAIRE

    U.S. Bureau of Land Management

    1999-01-01

    Five alternatives are described and analyzed in the final Environmental Impact Statement. Alternative A is a continuation of current management. Alternative B was developed through BLM staff interpretation and analysis of information submitted by the Owyhee Country Commissioners with the assistance of the Owyhee County Natural Resources Committee. Alternative C was developed by the BLM lower Snake River District interdisciplinary planning team. Alternative D was developed through BLM staff in...

  7. Proposed Owyhee Resource Management Plan and Final Environmental Impact Statement, Vol. 3

    OpenAIRE

    U.S. Bureau of Land Management

    1999-01-01

    Five alternatives are described and analyzed in the final Environmental Impact Statement. Alternative A is a continuation of current management. Alternative B was developed through BLM staff interpretation and analysis of information submitted by the Owyhee Country Commissioners with the assistance of the Owyhee County Natural Resources Committee. Alternative C was developed by the BLM lower Snake River District interdisciplinary planning team. Alternative D was developed through BLM staff in...

  8. PRELIMINARY ACCOUNTING WORKS FOR THE ESTABLISHMENT OF FINANCIAL STATEMENTS

    OpenAIRE

    HOLT GHEORGHE

    2017-01-01

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

  9. 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.

  10. 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...

  11. Department of the Navy Supporting Data for Fiscal Year 1983 Budget Estimates Descriptive Summaries Submitted to Congress February 1982. Research, Development, Test and Evaluation, Navy. Book 2 of 3. Tactical Programs.

    Science.gov (United States)

    1982-02-01

    Statement of Requirement ( JSOR ) will be prepared and development will continue on the 75mm Automatic Cannon. Milestone I is scheduled for the fourth...a Joint Statement of Requirement ( JSOR ) will be prepared and development will continue on the 75mm Automatic Cannon. 3. (U) FY 1983 Planned Program

  12. 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.

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

    National Research Council Canada - National Science Library

    ŢĂRAN MOROŞAN ADRIAN

    2013-01-01

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

  14. 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...

  15. Return on investment (ROI) proposal preparation guide

    Energy Technology Data Exchange (ETDEWEB)

    Renner, J.C., Westinghouse Hanford

    1997-01-21

    The ROI Proposal Preparation Guide is a tool to assist Hanford waste generators in preparing ROI proposal forms for submittal to RL. The guide describes the requirements for submitting an ROI proposal and provides examples of completed ROI forms. The intent is to assist waste generators in identifying projects that meet the criteria, provide information necessary complete the ROI forms with all of the required information, and submit a proposal that is eligible to receive funding.

  16. 75 FR 6178 - Mission Statement

    Science.gov (United States)

    2010-02-08

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

  17. Paradigm Statements of Educational Objectives.

    Science.gov (United States)

    Gray, Peter J.

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

  18. 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…

  19. 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.

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

    Science.gov (United States)

    2014-06-01

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

  1. 75 FR 22577 - Proposed Privacy Policy Statement

    Science.gov (United States)

    2010-04-29

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

  2. 21 CFR 822.14 - May I reference information previously submitted instead of submitting it again?

    Science.gov (United States)

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false May I reference information previously submitted instead of submitting it again? 822.14 Section 822.14 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL DEVICES POSTMARKET SURVEILLANCE...

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

    Directory of Open Access Journals (Sweden)

    SLOBODAN POPOVIĆ

    2015-06-01

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

  4. 31 CFR 103.81 - Submitting requests.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Submitting requests. 103.81 Section 103.81 Money and Finance: Treasury Regulations Relating to Money and Finance FINANCIAL RECORDKEEPING... which the request is made. (b) A request filed by a corporation shall be signed by a corporate officer...

  5. The Swedish Nuclear Power Inspectorate's Review Statement and Evaluation of the Swedish Nuclear Fuel and Waste Management Co's RD and D Programme 2001

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-09-01

    According to the Act on Nuclear Activities, the holder of a licence to operate a nuclear reactor must adopt all necessary measures to manage and dispose of spent nuclear fuel and nuclear waste. The Act stipulates requirements on a research programme which is to be submitted to the competent regulatory authority once every three years. The Swedish Nuclear Power Inspectorate (SKI) is the competent authority that evaluates and reviews the programme. SKI distributes the programme to a wide circle of reviewing bodies for comment, including authorities, municipalities, universities and NGOs. The Swedish programme for final disposal of spent nuclear fuel started about 25 years ago. According to the Swedish Nuclear Waste Management Co. (SKB), the planned repository will not be closed until sometime in the 2050's. A series of decisions must be made before this goal is attained. The decision process can therefore be described as a multi-stage process. During each stages, safety will be evaluated and there is a possibility of taking additional time for development work or of selecting improved solutions. SKI's task is to ensure safety compliance throughout all of these stages. In its decision in January 2000, the Government explained that the Programme for Research, Development and Demonstration for the Treatment and Final Disposal of Nuclear Waste (RD and D Programme 98) complied with legislative requirements but that certain supplementary reporting should be conducted by SKB and submitted no later than when the next programme, in accordance with paragraph 12 of the Act on Nuclear Activities, was prepared (September 2001). The supplementary reporting requested by the Government, and which was submitted by SKB to SKI in December 2000, dealt with issues relating to method selection, site selection and the site investigation programme. SKI submitted its review of the supplement to the Government in June 2001 and the Government made a decision on the matter on November

  6. How to submit your revalidation application.

    Science.gov (United States)

    Middleton, Lyn; Llewellyn, Denise

    2016-08-03

    Rationale and key points This is the final in a series of eight articles providing information about the Nursing and Midwifery Council revalidation process. This article focuses on submitting a revalidation application to the NMC. » Nurses and midwives must demonstrate that they have: completed 450 hours of practice, or 900 hours if revalidating as both a nurse and midwife; undertaken 35 hours of continuing professional development, 20 hours of which must be participatory; recorded five examples of feedback on their practice; written five reflective accounts; had a reflective discussion with an NMC registrant; and sought confirmation that they have met these requirements. » Nurses and midwives who fail to submit their revalidation application by the stated date will put the renewal of their registration at risk. Reflective activity 'How to' revalidate articles can help to update your practice and provide information about the revalidation process, including how you can submit your revalidation application. Reflect on and write a short account of: 1. The professional accountability associated with declaring that you have met the revalidation requirements. 2. How you could use this article to educate your colleagues. Subscribers can upload their reflective accounts at: rcni.com/portfolio .

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

    Science.gov (United States)

    Louisiana State Legislative Auditor, Baton Rouge.

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

  8. Position Statement On Climate Change.

    Science.gov (United States)

    2016-05-01

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

  9. New statement of leave format

    CERN Multimedia

    HR Department

    2009-01-01

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

  10. 7 CFR 900.350 - General statement.

    Science.gov (United States)

    2010-01-01

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

  11. Financial Statement Fraud Detection using Text Mining

    Directory of Open Access Journals (Sweden)

    Rajan Gupta

    2013-01-01

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

  12. 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.

  13. 7 CFR 1980.445 - Periodic financial statements and audits.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

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

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

  15. 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.)

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

    Science.gov (United States)

    Texas State Auditor's Office, Austin.

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

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

    Science.gov (United States)

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

    2014-01-01

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

  18. 77 FR 74865 - Notice of Availability of the Final Environmental Impact Statement for the Searchlight Wind...

    Science.gov (United States)

    2012-12-18

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

  19. 77 FR 46427 - Notice of Availability for the Draft Environmental Impact Statement/Environmental Impact Report...

    Science.gov (United States)

    2012-08-03

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

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

    Science.gov (United States)

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

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

  1. 75 FR 76444 - Environmental Impact Statement (EIS) for Construction and Operation of a Panoramic Survey...

    Science.gov (United States)

    2010-12-08

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

  2. 17 CFR 200.553 - Draft, final and supplemental impact statements.

    Science.gov (United States)

    2010-04-01

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

  3. A Study on Features of Accounting Terminology:Based on English Financial Statements of Chinese Mainland Companies Listed in Hong Kong%英文财务报表中会计术语的词汇特点--以中国内地赴港上市公司的英文财务报表为例

    Institute of Scientific and Technical Information of China (English)

    林竞; 李传芳

    2015-01-01

    分析英文财务报表中会计术语的词汇特点,有助于提升财会英语语言运用的专业度与自动化程度。以2013年四大会计师事务所为中国内地赴港上市公司审计的8份英文财务报表中的会计术语为语料,对4420个财会英语形符(即408个类符)进行分析,发现英文财务报表的会计术语具有赋通用语汇予特定会计词义、介词词组多、预制词块多和关系反义词多等特点。英文财务报表的编制者应根据会计术语的特点,采用相应的学习策略。%Accounting English is a branch of English for Specific Purposes. Description of features of accounting terminology in English financial statements helps to develop the degree of professionalism and automaticity in language competence of accounting English. This study is based on collected accounting terms from 8 copies of English financial statements submitted by Chinese mainland companies listed in Hong Kong in 2013, audited by Big Four Public Accounting Firms. On examining 4420 word tokens ( 408 word types) , this study analyses and sums up main features of accounting terms in English financial statements, i. e. , specific lexical senses in accounting context, preposition phrases, prefabricated chunks and pair antonyms. Preparers of English financial statements should use the corresponding learning strategies according to features of accounting terminology. Based on empirical study, this paper sets out to draw attention to the usage of accounting terminology.

  4. 29 CFR 570.101 - Introductory statement.

    Science.gov (United States)

    2010-07-01

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

  5. 29 CFR 531.25 - Introductory statement.

    Science.gov (United States)

    2010-07-01

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

  6. 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.

  7. 14 CFR 313.6 - Energy statements.

    Science.gov (United States)

    2010-01-01

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

  8. 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.

  9. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

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

  10. The Role of Statements of Institutional Purpose.

    Science.gov (United States)

    Lang, Daniel W.; Lopers-Sweetman, Rosanne

    1991-01-01

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

  11. An Analysis of Private School Mission Statements

    Science.gov (United States)

    Boerema, Albert J.

    2006-01-01

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

  12. 17 CFR 230.252 - Offering statement.

    Science.gov (United States)

    2010-04-01

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

  13. The 7 Aarhus Statements on Climate Change

    DEFF Research Database (Denmark)

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

    2009-01-01

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

  14. 75 FR 8988 - Environmental Impact Statements; Availability

    Science.gov (United States)

    2010-02-26

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

  15. 76 FR 21345 - Environmental Impacts Statements;

    Science.gov (United States)

    2011-04-15

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

  16. 78 FR 48672 - Environmental Impacts Statements;

    Science.gov (United States)

    2013-08-09

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

  17. 27 CFR 7.52 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

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

  18. 27 CFR 5.63 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

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

  19. 27 CFR 4.62 - Mandatory statements.

    Science.gov (United States)

    2010-04-01

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

  20. 27 CFR 7.54 - Prohibited statements.

    Science.gov (United States)

    2010-04-01

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

  1. 50 CFR 600.758 - Preparation of report.

    Science.gov (United States)

    2010-10-01

    ... Preparation of report. (a) At the conclusion of the negotiations, an FNP may submit a report. Such report shall specify: (1) All the areas where consensus was reached by the FNP, including, if appropriate, proposed conservation and management measures. (2) Any other information submitted by members of the...

  2. Control of Bank Consolidated Financial Statements Quality

    Directory of Open Access Journals (Sweden)

    Margarita S. Ambarchyan

    2013-01-01

    Full Text Available The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the characteristic significance factor in the process of consolidated financial statements appraisal by points. The constructed regression model is checked on accuracy and statistical significance. The model can be used by internal auditors and financial analytics as an instrument for bank and non-bank consolidated financial statements quality control

  3. CATTLE PRODUCTIVE PERFORMANCE EVALUATION CONFINED SUBMITTED IMMUNOCASTRATION

    Directory of Open Access Journals (Sweden)

    J. M. Maluf

    2016-09-01

    Full Text Available In order to evaluate the performance and carcass characteristics of cattle cross breeds ½ Aberdeen Angus x ½Nelore and Nelore confined submitted to immunocastration 218 male animals were used, feedlot, averaging 342 kg, divided into three experimental groups, T1: 117 steers ½ Angus x ½ Nelore no castrated (ANC, T2: 51 Nelore steers uncastrated (NNC and T3: 50 Nellore steers immunocastrated (NIC. The experiment lasted 144 days of confinement. The selection of animals for group formation was according to the individual weight, breed, sex condition and age. For immunocastration it wasused Bopriva® vaccine. The rating was finished according to the parameter used by the meatpacking industry ranging from 1 to 5. The experimental design was completely randomized in three groups. For the analyzes the variables studied statistics were submitted to analysis of variance (ANOVA and Tukey test both at the 5% level of significance. The results showed differences (p <0.01 at various features of productive performance and carcass between treatments. For slaughter weight, the ANC animals were higher (with 582.1 kg to Nelore, regardless of sexual condition, and the NNC were in turn heavier than the NIC, 527.4 and 503.7 respectively. Finally, it observed that the use of immunocastration in Nellore animals provided a decrease in productive performance of confined animals, but provided better finish carcass similar to crossbred (ANC.

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

    Science.gov (United States)

    Safran, J D

    1982-09-01

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

  5. Cellulose nanowhiskers from coconut husk fibers: effect of preparation conditions on their thermal and morphological behavior

    Science.gov (United States)

    Cellulose nanowhiskers were prepared by sulfuric acid hydrolysis from coconut husk fibers which had previously been submitted to a delignification process. The effects of preparation conditions on the thermal and morphological behavior of the nanocrystals were investigated. Cellulose nanowhisker sus...

  6. 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.

  7. SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Carmen NISTOR

    2015-04-01

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

  8. ETF Mission Statement document. ETF Design Center team

    Energy Technology Data Exchange (ETDEWEB)

    1980-04-01

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

  9. 7 CFR 1940.320 - Preparing EISs.

    Science.gov (United States)

    2010-01-01

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

  10. Assessing Risk with GASB Statement No. 3.

    Science.gov (United States)

    Wood, Venita M.; Scott, Bob

    1987-01-01

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

  11. Briefing statement : Waubay Wetland Management District

    Data.gov (United States)

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

  12. Corporate Statements in the Facilities Industry

    DEFF Research Database (Denmark)

    Holzweber, Markus

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

  13. An Official American Thoracic Society Research Statement

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  14. Position Statement on Active Outdoor Play

    National Research Council Canada - National Science Library

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

    2015-01-01

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

  15. 33 CFR 385.7 - Concurrency statements.

    Science.gov (United States)

    2010-07-01

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

  16. Financial Statement Analysis for Nonprofit Organizations

    OpenAIRE

    Travaglini,Claudio

    2007-01-01

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

  17. 18 CFR 706.410 - Confidentiality of statements.

    Science.gov (United States)

    2010-04-01

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

  18. 20 CFR 404.632 - Statements filed with a hospital.

    Science.gov (United States)

    2010-04-01

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

  19. 12 CFR 263.105 - Statement of net worth.

    Science.gov (United States)

    2010-01-01

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

  20. 21 CFR 201.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  1. 21 CFR 801.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  2. 32 CFR 651.23 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  3. Culture and Corporate Governance Statement Disclosure

    OpenAIRE

    Theo Christopher; Salleh Hassan

    2005-01-01

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

  4. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

    OpenAIRE

    Attila Tamas Szora; Iulian Bogdan Dobra

    2010-01-01

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

  5. Caseload Assignments. Position Statement. Revised

    Science.gov (United States)

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

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Vesna Vašiček

    2011-11-01

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

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

    Science.gov (United States)

    Kearns, Katherine D; Sullivan, Carol Subiño

    2011-06-01

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

  8. [Buccal manifestations in patients submitted to chemotherapy].

    Science.gov (United States)

    Hespanhol, Fernando Luiz; Tinoco, Eduardo Muniz Barretto; Teixeira, Henrique Guilherme de Castro; Falabella, Márcio Eduardo Vieira; Assis, Neuza Maria de Souza Picorelli

    2010-06-01

    Several changes in the oral cavity due to chemotherapy can be observed and can lead to important systemic complications, increasing the time of the patient in hospital and the costs of the treatment as well as affect the quality of life of the patients. The aim of this study was to assess the oral manifestation in patients treated with chemotherapy according to sex, age and tumor type. Data was collected in an oncology hospital in Juiz de Fora, Minas Gerais State, from patients' records that were submitted to oncologic treatment. It was possible to verify that mucositis, associated or not to other type of lesions, was the most common lesion in both sex of all ages (15.5%). Xerostomia and other lesions, such as Candida infection and aphthous lesions, were also present. It is possible to improve the quality of life of the patient during and after anti-neoplastic therapies through a protocol of odontological assistance that includes changes of the oral environment previous to chemotherapy such as profilaxis, caries removal, treatment of periodontal and periapical lesions, oral hygiene instructions, diet orientation and laser therapy. It is very important the insertion of the dentist in the oncologic medical team for the early diagnosis of the oral manifestation and follow-up during treatment time.

  9. Recording and submitting specimen history data

    Science.gov (United States)

    Bodenstein, Barbara L.; Franson, J. Christian; Friend, Milton; Gibbs, Samantha E.J.; Wild, Margaret A.

    2016-06-14

    SummaryIn wildlife disease investigations, determining the history or background of a problem is the first significant step toward establishing a diagnosis and aiding agencies with management considerations. The diagnostic process and overall investigation is often greatly expedited by a chronological record accompanying specimens submitted for laboratory evaluation. Knowing where and when the outbreak is taking place, what the environmental conditions and species involved are, and clinical signs in sick animals, along with necropsy findings and diagnostic test results are important for understanding the natural history or epizootiology of disease outbreaks. It becomes increasingly difficult to retrospectively obtain all of the pertinent history as time passes. The most helpful information is that which is obtained at the time of the die-off event by perceptive field biologists and other observers. Significant events preceding morbidity and/or mortality also provide valuable information on which to base corrective actions. In this chapter, readers will find information regarding what type of information should be recorded, how it should be recorded and why it is relevant to a disease investigation. A thoughtful approach in providing as much information as possible surrounding the situation including about host species and the biotic and abiotic environment, greatly aids in determining the most likely causative agent(s).

  10. Western Hemisphere Defense Policy Statement

    Science.gov (United States)

    2012-10-01

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

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

    Science.gov (United States)

    Corenblum, B.; Corfield, Vera K.

    1976-01-01

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

  12. 10 CFR 51.29 - Scoping-environmental impact statement and supplement to environmental impact statement.

    Science.gov (United States)

    2010-01-01

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

  13. 7 CFR 3406.21 - Intent to submit a proposal.

    Science.gov (United States)

    2010-01-01

    ... Submission of a Teaching or Research Proposal § 3406.21 Intent to submit a proposal. To assist CSREES in... 7 Agriculture 15 2010-01-01 2010-01-01 false Intent to submit a proposal. 3406.21 Section 3406.21 Agriculture Regulations of the Department of Agriculture (Continued) COOPERATIVE STATE RESEARCH,...

  14. Learning Disability Documentation in Higher Education: What Are Students Submitting?

    Science.gov (United States)

    Sparks, Richard L.; Lovett, Benjamin J.

    2014-01-01

    This study examined the supporting documentation submitted by students with learning disability (LD) diagnoses. The participants were 210 students who were enrolled in a college support program for students with disabilities at a private liberal arts college. Findings showed that although most students submitted a psychoeducational evaluation,…

  15. India (country/area statements).

    Science.gov (United States)

    1985-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Valentin BURCA

    2014-12-01

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

  17. 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

  18. 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.

  19. 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.

  20. Has Financial Statement Information become Less Relevant?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Damkier, Jesper

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

  1. Consensus statement on genetic research in dementia

    DEFF Research Database (Denmark)

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

    2008-01-01

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

  2. Has Financial Statement Information become Less Relevant?

    DEFF Research Database (Denmark)

    Thinggaard, Frank; Damkier, Jesper

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

  3. Malaysia (country/area statements).

    Science.gov (United States)

    1985-09-01

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

  4. Resource Contingency Program : Draft Environmental Impact Statement.

    Energy Technology Data Exchange (ETDEWEB)

    United States. Bonneville Power Administration.

    1995-02-01

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

  5. Corporate Statements in the Facilities Industry

    DEFF Research Database (Denmark)

    Holzweber, Markus

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

  6. 76 FR 15968 - Notice of Availability of the Draft Environmental Impact Statement and Public Hearing Notice for...

    Science.gov (United States)

    2011-03-22

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

  7. 75 FR 60804 - Notice of Availability of the Final Environmental Impact Statement for the West Butte Wind Power...

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

    Brickner, Daniel R.; McCombs, Gary B.

    2004-01-01

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

  9. 12 CFR 620.21 - Contents of the information statement and other information to be furnished in connection with...

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    Brickner, Daniel R.; McCombs, Gary B.

    2004-01-01

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

  11. 75 FR 17762 - Notice of Availability of the Draft Environmental Impact Statement/Staff Assessment for the Solar...

    Science.gov (United States)

    2010-04-07

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

  12. NASN position statement: caseload assignments.

    Science.gov (United States)

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

    2011-01-01

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

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

    Science.gov (United States)

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

    2009-07-01

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

  14. 32 CFR 1636.10 - Statement of reasons for denial.

    Science.gov (United States)

    2010-07-01

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

  15. 78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA

    Science.gov (United States)

    2013-08-01

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

  16. Resonating Statements: Discursive acts in IT projects

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

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

  17. 12 CFR 611.515 - Information statement.

    Science.gov (United States)

    2010-01-01

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

  18. 78 FR 42893 - Statement on Regulatory Burden

    Science.gov (United States)

    2013-07-18

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

  19. 12 CFR 327.2 - Certified statements.

    Science.gov (United States)

    2010-01-01

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

  20. Academic Program Statement of Sangamon State University.

    Science.gov (United States)

    Sangamon State Univ., Springfield, IL.

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

  1. 29 CFR 511.8 - Prehearing statements.

    Science.gov (United States)

    2010-07-01

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

  2. 76 FR 63957 - Consumer Product Policy Statement

    Science.gov (United States)

    2011-10-14

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

  3. Intellectual Capital Statements -When Rhetoric meets Logic

    DEFF Research Database (Denmark)

    Krag, Lotte

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

  4. 37 CFR 2.33 - Verified statement.

    Science.gov (United States)

    2010-07-01

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

  5. 5 CFR 610.302 - Policy statement.

    Science.gov (United States)

    2010-01-01

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

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

    OpenAIRE

    Muthupandian, K S

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Suyanto Suyanto

    2009-01-01

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

  8. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Cirstea Andreea

    2013-07-01

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

  9. 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.

  10. Mount Isa statement on quad bike safety.

    Science.gov (United States)

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

    2014-01-01

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

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

    Science.gov (United States)

    Nguyen, Vinh; Bodenreider, Olivier; Sheth, Amit

    2015-01-01

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

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

    Science.gov (United States)

    Nguyen, Vinh; Bodenreider, Olivier; Sheth, Amit

    2014-04-11

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

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

    Science.gov (United States)

    Keeling, Mary

    2013-01-01

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

  14. 12 CFR 328.3 - Official advertising statement requirements.

    Science.gov (United States)

    2010-01-01

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

  15. Pedagogical Declarations: Feminist Engagements with the Teaching Statement

    Science.gov (United States)

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

    2014-01-01

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

  16. 7 CFR 1427.1081 - General statement and administration.

    Science.gov (United States)

    2010-01-01

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

  17. 14 CFR 21.130 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

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

  18. 39 CFR 3001.115 - Participant statement or brief.

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

    2010-07-01

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

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

    Science.gov (United States)

    2010-04-01

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

  3. 40 CFR 156.212 - Personal protective equipment statements.

    Science.gov (United States)

    2010-07-01

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

  4. 21 CFR 201.50 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    2010-10-01

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

  6. 16 CFR 1.85 - Final environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  7. 40 CFR 124.61 - Final environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  8. 47 CFR 1.1314 - Environmental impact statements (EISs).

    Science.gov (United States)

    2010-10-01

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

  9. 78 FR 75919 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2013-12-13

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

  10. 40 CFR 1508.11 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  11. 27 CFR 5.40 - Statements of age and percentage.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

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

    2007-04-01

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

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

    Science.gov (United States)

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

    2007-05-01

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

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

    Science.gov (United States)

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

    2007-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Justyna Fijalkowska

    2008-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Ionela Cristina Breahna Pravat

    2014-07-01

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

  17. 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

  18. 49 CFR 107.503 - Registration statement.

    Science.gov (United States)

    2010-10-01

    ... tank motor vehicle must submit a copy of the manufacturer's current ASME Certificate of Authorization for the use of the ASME “U” stamp. (c) In addition to the information required under paragraph (a) of... or ASME Certificate of Authorization for the use of the ASME “U” stamp. Any person who repairs...

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1988-01-01

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

  20. 78 FR 3408 - Notice of Intent to Prepare a Supplement to the Gulf of Alaska Navy Training Activities...

    Science.gov (United States)

    2013-01-16

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

  1. Action Knowledge in Intellectual Capital Statements

    DEFF Research Database (Denmark)

    Ravn, Ib

    2004-01-01

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

  2. Confidential patent application with an example of preparation

    Directory of Open Access Journals (Sweden)

    Obrad T. Čabarkapa

    2013-12-01

    is submitted: power of attorney; cofirmation on presenting the invention at an international exhibition; certified copy of the first patent application; statement on the basis of entitlement to file an application; statement by the inventor if he does not want to be mentioned in the patent application; proof of the payment of the patent application fee; statement of a joint representative if there are more applicants. Conclusion In order that a confidential invention receive  patent or petty patent protection, it is necessary to file a patent application. A confidential patent application is a very comprehensive document which has to be compiled with expert knowledge from both the technical field to which the application relates and the field of intellectual property protection. The shown content of the confidential patent application with an example can be useful for inventors in their attempts to draw up their own patent applications. [1] The structure and the content of a confidential patent application  is identical  to the content and the form of a patent application submitted to the Intellectual Property Office,a competent state institution for the protection of intellectual property. 

  3. Perambulator: An Artist’s Statement

    Directory of Open Access Journals (Sweden)

    Clare Qualmann

    2016-12-01

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

  4. 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.

  5. 48 CFR 245.606-5 - Instructions for preparing and submitting schedules of contractor inventory.

    Science.gov (United States)

    2010-10-01

    ... Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT...—Property that has no value except for its basic material content. (e) Instructions for completing specific... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Instructions for...

  6. Preparing and Submitting Scientific and Technical Manuscripts and Other Documents for Publication

    Science.gov (United States)

    2005-06-01

    These include Fact Sheets, Brochures, Newsletters, Special Reports and some Compact Disks. These are used as marketing tools to capture an audience and...inform the reader of current and timely concepts being developed by ARI. These marketing tools must adhere to a review and publication process as all

  7. Alternative Compliance: Guidelines for Preparing and Submitting a Waiver Request Application and Other Documentation Requirements (Book)

    Energy Technology Data Exchange (ETDEWEB)

    2010-11-01

    This document is designed to assist covered fleets interested in taking advantage of more flexible compliance options and to facilitate the transition from Standard Compliance to Alternative Compliance. It is designed to help fleets better understand the Alternative Compliance option and successfully complete the waiver application process.

  8. Alternative Compliance: Guidelines for Preparing and Submitting a Waiver Request Application and Other Documentation Requirements

    Energy Technology Data Exchange (ETDEWEB)

    2013-03-01

    This document is designed to assist covered fleets interested in taking advantage of more flexible compliance options and to facilitate the transition from Standard Compliance to Alternative Compliance. It is designed to help fleets better understand the Alternative Compliance option and successfully complete the waiver application process.

  9. Alternative Compliance: Guidelines for Preparing and Submitting a Waiver Request Application and Other Documentation Requirements

    Energy Technology Data Exchange (ETDEWEB)

    Sears, Ted [National Renewable Energy Lab. (NREL), Golden, CO (United States)

    2014-06-01

    This document is designed to assist covered fleets interested in taking advantage of more flexible compliance options and to facilitate the transition from Standard Compliance to Alternative Compliance. It is designed to help fleets better understand the Alternative Compliance option and successfully complete the waiver application process.

  10. Alternative Compliance: Guidelines for Preparing and Submitting a Waiver Request Application and Other Documentation Requirements (Brochure)

    Energy Technology Data Exchange (ETDEWEB)

    2014-06-01

    This document is designed to assist covered fleets interested in taking advantage of more flexible compliance options and to facilitate the transition from Standard Compliance to Alternative Compliance. It is designed to help fleets better understand the Alternative Compliance option and successfully complete the waiver application process.

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

    DEFF Research Database (Denmark)

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

    2015-01-01

    The PRISMA statement is a reporting guideline designed to improve the completeness of reporting of systematic reviews and meta-analyses. Authors have used this guideline worldwide to prepare their reviews for publication. In the past, these reports typically compared 2 treatment alternatives...... to improve the reporting of systematic reviews incorporating network meta-analyses. A group of experts participated in a systematic review, Delphi survey, and face-to-face discussion and consensus meeting to establish new checklist items for this extension statement. Current PRISMA items were also clarified....... With the evolution of systematic reviews that compare multiple treatments, some of them only indirectly, authors face novel challenges for conducting and reporting their reviews. This extension of the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-analyses) statement was developed specifically...

  12. The 7 Aarhus Statements on Climate Change

    Science.gov (United States)

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

    2009-03-01

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

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

    Science.gov (United States)

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

    2015-01-01

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

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

    Science.gov (United States)

    Goic, Alejando; Armas, Rodolfo

    2010-12-01

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

  15. Ethical aspects in tissue research: thematic analysis of ethical statements to the research ethics committee

    Science.gov (United States)

    2012-01-01

    Background Many studies have been published about ethics committees and the clarifications requested about the submitted applications. In Finland, ethics committees require a separate statement on ethical aspects of the research in applications to the ethics committee. However, little is known about how researchers consider the ethical aspects of their own studies. Methods The data were collected from all the applications received by the official regional ethics committee in the Hospital District of Northern Savo during 2004–2009 (n = 688). These included a total of 56 studies involving research on tissue other than blood. The statements by the researchers about the ethics about their own research in these applications were analyzed by thematic content analysis under the following themes: recruitment, informed consent, risks and benefits, confidentiality and societal meaning. Results The researchers tended to describe recruitment and informed consent process very briefly. Usually these descriptions simply stated who the recruiter was and that written consent would be required. There was little information provided on the recruitment situation and on how the study recruiters would be informed. Although most of the studies were clinical, the possibility was hardly ever discussed that patients could fail to distinguish between care and research. Conclusion The written guidelines, available on the webpages of the ethics committee, do not seem to be enough to help researchers achieve this goal. In addition to detailed guidelines for researchers, investigators need to be taught to appreciate the ethical aspects in their own studies. PMID:22873761

  16. 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

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

    Science.gov (United States)

    Malloy, Lindsay C; Lamb, Michael E

    2010-02-01

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

  18. Plagiarism in Personal Statements of Anesthesiology Residency Applicants.

    Science.gov (United States)

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

    2016-02-15

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

  19. Classifying queries submitted to a vertical search engine

    NARCIS (Netherlands)

    Berendsen, R.; Kovachev, B.; Meij, E.; de Rijke, M.; Weerkamp, W.

    2011-01-01

    We propose and motivate a scheme for classifying queries submitted to a people search engine. We specify a number of features for automatically classifying people queries into the proposed classes and examine the eectiveness of these features. Our main nding is that classication is feasible and that

  20. 42 CFR 102.43 - Deadlines for submitting documentation.

    Science.gov (United States)

    2010-10-01

    ... SMALLPOX COMPENSATION PROGRAM Procedures for Filing Request Packages § 102.43 Deadlines for submitting... Program terminates. (b) Documentation for benefits determinations. Although the Secretary will accept documentation required to make benefits determinations (i.e., calculate benefits available, if any) at the time...

  1. 76 FR 26223 - Petition for Rulemaking Submitted by Thomas Popik

    Science.gov (United States)

    2011-05-06

    ... rulemaking (PRM), dated March 14, 2011, which was filed with the NRC by Thomas Popik. The petition was docketed by the NRC on March 15, 2011, and has been assigned Docket No. PRM-50-96. The petition requests... for rulemaking on March 14, 2011 (PRM- 50-96). The petition was submitted by Mr. Thomas Popik...

  2. 76 FR 76322 - Petition for Rulemaking Submitted by Sherwood Martinelli

    Science.gov (United States)

    2011-12-07

    ... Regulatory Commission (NRC or the Commission) is denying a petition for rulemaking (PRM) submitted by Mr. Sherwood Martinelli (the petitioner) (PRM-50-94). The petitioner requests that the NRC amend its... rulemaking, PRM-50-94, is closed on December 7, 2011. ADDRESSES: You can access publicly available...

  3. 40 CFR 63.3920 - What reports must I submit?

    Science.gov (United States)

    2010-07-01

    ... waste materials according to § 63.3951(e)(4). You do not need to submit background data supporting these... of § 63.3951; and, if applicable, the calculation used to determine mass of organic HAP in waste... each CPMS was inoperative, except for zero (low-level) and high-level checks. (vii) The date, time, and...

  4. 40 CFR 63.4120 - What reports must I submit?

    Science.gov (United States)

    2010-07-01

    ... organic HAP in waste materials according to § 63.4151(e)(4). You do not need to submit background data... § 63.4151 and, if applicable, the calculation used to determine the mass of organic HAP in waste... CPMS was inoperative, except for zero (low-level) and high-level checks. (7) The date, time, and...

  5. 40 CFR 63.4720 - What reports must I submit?

    Science.gov (United States)

    2010-07-01

    ... HAP in waste materials according to § 63.4751(e)(4). You do not need to submit background data... applicable, the calculation used to determine mass of organic HAP in waste materials according to § 63.4751(e... inoperative, except for zero (low-level) and high-level checks. (vii) The date, time, and duration that each...

  6. 40 CFR 63.4520 - What reports must I submit?

    Science.gov (United States)

    2010-07-01

    ... waste materials according to § 63.4551(e)(4). You do not need to submit background data supporting these... of § 63.4551; and, if applicable, the calculation used to determine mass of organic HAP in waste... each CPMS was inoperative, except for zero (low-level) and high-level checks. (vii) The date, time, and...

  7. 40 CFR 10.4 - Evidence to be submitted.

    Science.gov (United States)

    2010-07-01

    ... burial expenses incurred by reason of the incident causing death, or itemized receipts of payments for such expenses. (7) If damages for pain and suffering prior to death are claimed, a physician's detailed... hospitalization, and any diminished earning capacity. In addition, the claimant may be required to submit to a...

  8. 15 CFR 711.5 - Numerical precision of submitted data.

    Science.gov (United States)

    2010-01-01

    ... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Numerical precision of submitted data. 711.5 Section 711.5 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) BUREAU OF INDUSTRY AND SECURITY, DEPARTMENT OF COMMERCE CHEMICAL WEAPONS CONVENTION...

  9. 40 CFR 63.5180 - What reports must I submit?

    Science.gov (United States)

    2010-07-01

    ... deviations from the standards during the reporting period, and that no CEMS were inoperative, inactive... affected source where you are not using CEMS to comply with the standards in this subpart, the semi-annual... submit, for each deviation occurring at an affected source where you are using CEMS to comply with...

  10. Study of surface alterations of composite and ionomeric materials submitted to simulation of a high cariogenic challenge

    Directory of Open Access Journals (Sweden)

    VIEIRA Alexandre Rezende

    1999-01-01

    Full Text Available We evaluated the surface of composite resins and glass-ionomer cements in a situation of high cariogenic challenge. Based on seventy-five standard test specimens of one glass-ionomer cement (Chelon Fil - ESPE, one resin-modified glass-ionomer (Vitremer - 3M, two polyacid-modified composite (VariGlass and Dyract - Dentsply and one composite resin (Heliomolar - Vivadent, submitted to fourteen days of demineralization and remineralization cycling to simulate a high cariogenic challenge, the erosive aspects of the surface of the materials were assessed. All of the samples were evaluated by scanning electronic microscope and compared with another five test specimens of each material, prepared in the same way and serving as control. All of the materials studied suffered erosive action by the media, with different characteristics due to the different compositions, after being submitted to in vitro simulation of a high cariogenic challenge.

  11. Improving the Numbers of Financial Statements

    Directory of Open Access Journals (Sweden)

    Traian Calota

    2013-06-01

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

  12. Final Range Wide Environmental Impact Statement

    Science.gov (United States)

    2001-07-01

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

  13. Content Analysis of Papers Submitted to Communications in Information Literacy, 2007-2013

    Directory of Open Access Journals (Sweden)

    Christopher V. Hollister

    2014-07-01

    Full Text Available The author conducted a content analysis of papers submitted to the journal, Communications in Information Literacy, from the years 2007-2013. The purpose was to investigate and report on the overall quality characteristics of a statistically significant sample of papers submitted to a single-topic, open access, library and information science (LIS journal. Characteristics of manuscript submissions, authorship, reviewer evaluations, and editorial decisions were illuminated to provide context; particular emphasis was given to the analysis of major criticisms found in reviewer evaluations of rejected papers. Overall results were compared to previously published research. The findings suggest a trend in favor of collaborative authorship, and a possible trend toward a more practice-based literature. The findings also suggest a possible deterioration in some of the skills that are required of LIS authors relative to the preparation of scholarly papers. The author discusses potential implications for authors and the disciplinary literature, recommends directions for future research, and where possible, provides recommendations for the benefit of the greater community of LIS scholars.

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

    Science.gov (United States)

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

    2016-01-01

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

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

    Science.gov (United States)

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

    2011-10-01

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

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

    Science.gov (United States)

    Kessler, Luise; Schweinberger, Stefan R.

    2016-01-01

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

  17. Preparing for the future

    CERN Multimedia

    Panos Charitos

    2016-01-01

    The second annual meeting of the Future Circular Collider (FCC) design study took place from 11 to 15 April in Rome.   The participants in the second annual meeting of the FCC design study. (Photo: Vinicio Tullio/INFN) More than 450 scientists, researchers and leaders of high-tech industry gathered in Rome to review the progress of the Future Circular Collider (FCC) design study. The study was kicked off in 2014 as a response to a statement in the European Strategy for Particle Physics, and today embraces 74 institutes from 26 countries. With the LHC programme well under way, particle physicists are at an exciting juncture. New results from the 13 TeV run could show that we are on the threshold of an eye-opening era that presents new challenges and calls for developments. “To prepare for its future, CERN should continue to develop a vibrant R&D programme that should take advantage of its strengths and uniqueness, pursue design studies for...

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

    Science.gov (United States)

    Philpot, V D; Bamburg, J W

    1996-08-01

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

  19. 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.

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-29

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

  1. Suggestions to authors of papers submitted for publication by the United States Geological Survey with directions to typewriters

    Science.gov (United States)

    Wood, George McLane

    1909-01-01

    The first pamphlet containing suggestions to authors for the preparation of manuscript intended for publication by the Geological Survey was published in January, 1888.  This pamphlet was revised and reprinted in 1892.  In 1904 the Survey published suggestions for the preparation of geologic folios, and in 1906 suggestions for the preparation of reports on mining districts.  All matter of present value that was included in these publications, with much additional material, has been incorporated in the pamphlet here presented.  It is hoped that these suggestions will be of general service in improving the form of manuscripts submitted and, by diminishing the work of the editorial revision and correction, in expediting their publication.

  2. 40 CFR 1501.3 - When to prepare an environmental assessment.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 32 2010-07-01 2010-07-01 false When to prepare an environmental assessment. 1501.3 Section 1501.3 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY NEPA AND AGENCY... environmental impact statement. (b) Agencies may prepare an environmental assessment on any action at any time...

  3. 75 FR 10500 - Environmental Assessment Prepared for Proposed Cape Wind Energy Project in Nantucket Sound, MA

    Science.gov (United States)

    2010-03-08

    ... Minerals Management Service Environmental Assessment Prepared for Proposed Cape Wind Energy Project in... review and comment of an EA and Draft FONNSI prepared by MMS for the Cape Wind Energy Project proposed... Environmental Impact Statement (FEIS) for the Cape Wind Energy Project. The FEIS assessed the...

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

    Science.gov (United States)

    Weinberg, Robert S.

    1981-01-01

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

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

    Science.gov (United States)

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

  6. 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.

  7. 76 FR 33002 - Agency Forms Submitted for OMB Review, Request for Comments

    Science.gov (United States)

    2011-06-07

    ... date. 1. Title and Purpose of information collection: Financial Disclosure Statement; OMB 3220-0127... 340. The RRB utilizes Form DR-423, Financial Disclosure Statement, to obtain information about the.... Information Collection Request (ICR) Title: Financial Disclosure Statement. OMB Control Number:...

  8. 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).

  9. 75 FR 67711 - Extension of Scoping Period for the Supplemental Environmental Impact Statement for the Nuclear...

    Science.gov (United States)

    2010-11-03

    ...On October 1, 2010, the National Nuclear Security Administration (NNSA), a semi-autonomous agency within the U.S. Department of Energy (DOE), published a notice of intent to prepare the Supplemental Environmental Impact Statement for the Nuclear Facility Portion of the Chemistry and Metallurgy Research Building Replacement Project at Los Alamos National Laboratory, Los Alamos, New Mexico (CMRR-NF SEIS; DOE/EIS-0350-S1). That notice stated that the scoping period would continue until November 1, 2010. NNSA has extended the public scoping period through November 16, 2010.

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

    Science.gov (United States)

    Gallagher, Thomas J.; Jacobson, Wendy S.

    1993-01-01

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

  11. Marginal adaptation of class V composite restorations submitted to thermal and mechanical cycling

    Directory of Open Access Journals (Sweden)

    Denise Sa Maia CASSELLI

    2013-01-01

    Full Text Available Objective This study evaluated the effect of the margin location and an adhesive system on the marginal adaptation of composite restorations. Material and Methods Class V cavities were prepared in bovine teeth with the gingival margin on the dentin and the incisal margin on the enamel. The cavities were restored with a micro-hybrid composite resin using an etch-and-rinse [Single Bond 2 (SB] or a self-etching adhesive [Clearfil SE Bond (CL]. After finishing and polishing the restorations, epoxy replicas were prepared. The marginal adaptation was analyzed using scanning electronic microscopy (SEM, 500 x magnification. The higher gap width in each margin was recorded (T0. After the first evaluation, the samples were submitted to thermal cycling (2,000 cycles of 5°C±2°C followed by 55°C±2°C – T1 and mechanical cycling (100,000 cycles of 50 kN and 2 Hz – T2. Replicas of samples were rebuilt after each cycling and analyzed under SEM. The data were submitted to Mann-Whitney, Wilcoxon and Friedman testing (α=0.05. Results The SB presented higher gaps in the dentin than the enamel, while there was no difference between the substrate for the CL. In the dentin, the CL showed better marginal sealing than the SB. The opposite occurred in the enamel. There were no significant differences between the baseline, thermal and mechanical cycling for any experimental condition. Conclusions The outcomes of the present study showed that the adhesive system and margin location have an important effect on the marginal adaptation of composite restorations.

  12. Difluoromethane preparation

    NARCIS (Netherlands)

    Wiersma, A.; Sandt, E.J.A.; Van Bekkum, H.; Makkee, M.; Moulijn, J.A.

    1996-01-01

    Abstract of NL 9401574 (A) The invention relates to a method for preparing difluoromethane, wherein dichlorodifluoromethane or monochlorodifluoromethane is brought into contact with hydrogen in the presence of palladium on activated carbon, wherein the loading of the palladium on the activated c

  13. Telephone Flat Geothermal Development Project Environmental Impact Statement Environmental Impact Report. Final: Comments and Responses to Comments

    Energy Technology Data Exchange (ETDEWEB)

    None

    1999-02-01

    This document is the Comments and Responses to Comments volume of the Final Environmental Impact Statement and Environmental Impact Report prepared for the proposed Telephone Flat Geothermal Development Project (Final EIS/EIR). This volume of the Final EIS/EIR provides copies of the written comments received on the Draft EIS/EIR and the leady agency responses to those comments in conformance with the requirements of the National Environmental Policy Act (NEPA) and the California Environmental Quality Act (CEQA).

  14. Final Environmental Impact Statement Related to Reclamation of the Uranium Mill Tailings at the Atlas Site, Moab, Utah

    OpenAIRE

    Division of Waste Management, Office of Nuclear Material Safety and Safeguards, U.S. Nuclear Regulatory Commission

    1999-01-01

    This Final Environmental Impact Statement (FEIS) has been prepared by the Nuclear Regulatory Commission (NRC), Office of Nuclear Material Safety and Safeguards, to address potential environmental impacts associated with a request by Atlas Corporation to amend its existing NRC License no. SUA-917 to reclaim in place an existing uranium mill tailings pile near Moab, Utah. The proposed reclamation would allow Atlas to (1) reclaim the tailings pile for permanent disposal and long-term custodia...

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

    Directory of Open Access Journals (Sweden)

    Tsuchiya F

    2012-02-01

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

  16. Safety and effectiveness of the herpes zoster vaccine to prevent postherpetic neuralgia: 2014 Update and consensus statement from the Canadian Pain Society

    Directory of Open Access Journals (Sweden)

    Canadian Pain Society Study Day participants

    2015-01-01

    Full Text Available The Canadian Pain Society (CPS hosted its first Study Day in Toronto in July 2014, attended by experts in various fields of pain management and research (listed below. The aim was to review the National Advisory Committee on Immunization guidelines and to prepare a CPS position statement concerning the use of the zoster vaccine in Canada.

  17. Selected Can-Do Statements and Learning Materials for ATR CALL BRIX: Helping University Students in Japan Improve Their TOEIC Scores

    Science.gov (United States)

    Ishikawa, Yasushige; Kondo, Mutsumi; Akahane-Yamada, Reiko; Smith, Craig; Hatakeda, Hiroshi; Wada, Norihisa

    2012-01-01

    This paper reports on the use of can-do statements (CDS) for the development of learning materials to prepare Japanese university students for the Test of English for International Communication (TOEIC). These learning materials have been made available on ATR CALL BRIX (http://www.atr-lt.jp/products/brix/index.html), a wwwbased courseware with a…

  18. 17 CFR 210.3-12 - Age of financial statements at effective date of registration statement or at mailing date of...

    Science.gov (United States)

    2010-04-01

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

  19. Consensus statement on management of chronic heart failure in India

    Directory of Open Access Journals (Sweden)

    Sandeep Seth

    2015-01-01

    Full Text Available Summary of the Consensus Statement: This statement has been prepared keeping Indian heart failure patients in mind. Optimal management of CHF improves quality of life, reduces hospitalization rates and prolongs survival for people with this condition. Echocardiography is the single most useful test in the evaluation of heart failure, and is necessary to confirm the diagnosis. Plasma B-natriuretic peptide (BNP measurements may be useful in excluding CHF but not mandatory in India. Educate people with CHF about lifestyle changes (e.g., increase physical activity levels, reduce salt intake and manage weight. Educate people with CHF about CHF symptoms and how to manage fluid load. Avoid prescribing drugs that exacerbate CHF. Prescribe angiotensin-converting enzyme inhibitors (ACEI at effective doses for people with all grades of systolic heart failure, and titrate to the highest recommended dose tolerated. Angiotensin II receptor antagonists (ARA may be used as alternatives in people who cannot tolerate ACEIs. Mineralocorticoid receptor antagonists (MRAs should also be used. For people with stabilised systolic heart failure, prescribe beta-blockers that have been shown to improve outcome in heart failure (e.g., bisoprolol, carvedilol, extended release metoprolol or nebivolol. Titrate to the highest recommended dose tolerated. Prescribe diuretics, digoxin and nitrates for people already using ACEIs and beta-blockers to manage symptoms as indicated. For people who have systolic heart failure (New York Heart Association (NYHA Class II-IV despite appropriate doses of ACEIs and diuretics, consider prescribing spironolactone. Eplerenone can be considered in certain setting especially post myocardial infarction though it is more expensive. Consider direct sinus node inhibition with ivabradine for people with CHF who have impaired systolic function, have had a recent heart failure hospitalisation and are in sinus rhythm with a heart rate >70 bpm despite

  20. Simple cellular automata to mimic foraging ants submitted to abduction

    CERN Document Server

    Tejera, F

    2015-01-01

    Many species of ants forage by building up two files: an outbound one moving from the nest to the foraging area, and a nestbound one, returning from it to the nest. Those files are eventually submitted to different threats. If the danger is concentrated at one point of the file, one might expect that ants returning to the nest will pass danger information to their nestmates moving in the opposite direction towards the danger area. In this paper, we construct simple cellular automata models for foraging ants submitted to localized abduction, were danger information is transmitted using different protocols, including the possibility of no transmission. The parameters we have used in the simulations have been estimated from actual experiments under natural conditions. So, it would be easy to test our information-transmission hypothese in real experiments. Preliminary experimental results published elsewhere suggest that the behavior of foraging ants of the species Atta insularis is best described using the hypot...

  1. 32 CFR 644.527 - Recording Statements of Clearance.

    Science.gov (United States)

    2010-07-01

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

  2. 22 CFR 212.1 - Statement of policy.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    Lamke, Leanne K.; And Others

    1988-01-01

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

  4. 22 CFR 401.16 - Statement in response.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

    Feldman, Edmund Burke

    1982-01-01

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

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

    Science.gov (United States)

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

    2011-01-01

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

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

    Science.gov (United States)

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

    2011-01-01

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

  8. 44 CFR 5.81 - Statement of policy.

    Science.gov (United States)

    2010-10-01

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

  9. 16 CFR 460.10 - How statements must be made.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

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

    2007-01-01

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

  11. 25 CFR 141.48 - Translation of disclosure statements.

    Science.gov (United States)

    2010-04-01

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

  12. 14 CFR 211.15 - Statements of fact.

    Science.gov (United States)

    2010-01-01

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

  13. 12 CFR 747.607 - Statement of net worth.

    Science.gov (United States)

    2010-01-01

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

  14. A Logical Approach to the Statement of Cash Flows

    Science.gov (United States)

    Petro, Fred; Gean, Farrell

    2014-01-01

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

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

    Science.gov (United States)

    Rivage-Seul, M.

    1989-01-01

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

  16. 14 CFR 21.53 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

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

  17. Draft Environmental Impact Statement: Peacekeeper Rail Garrison Program

    Science.gov (United States)

    1988-06-01

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

  18. 24 CFR 100.75 - Discriminatory advertisements, statements and notices.

    Science.gov (United States)

    2010-04-01

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

  19. The Philosophical Foundations of Prescriptive Statements and Statistical Inference

    Science.gov (United States)

    Sun, Shuyan; Pan, Wei

    2011-01-01

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

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

    Science.gov (United States)

    Chandler, Alice

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

  1. How proposed financial statement rules would affect hospitals.

    Science.gov (United States)

    Pelfrey, S

    1990-02-01

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

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

    Science.gov (United States)

    Faller, Kathleen Coulborn

    1994-01-01

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

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

    Science.gov (United States)

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

    2016-01-01

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

  4. 16 CFR 500.4 - Statement of identity.

    Science.gov (United States)

    2010-01-01

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

  5. The Philosophical Foundations of Prescriptive Statements and Statistical Inference

    Science.gov (United States)

    Sun, Shuyan; Pan, Wei

    2011-01-01

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

  6. 17 CFR 1.33 - Monthly and confirmation statements.

    Science.gov (United States)

    2010-04-01

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

  7. 13 CFR 142.4 - What is a statement?

    Science.gov (United States)

    2010-01-01

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

  8. 20 CFR 702.217 - Penalty for false statement, misrepresentation.

    Science.gov (United States)

    2010-04-01

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

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

    Science.gov (United States)

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

    2001-01-01

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

  10. 18 CFR 2.80 - Detailed environmental statement.

    Science.gov (United States)

    2010-04-01

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

  11. 75 FR 28612 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2010-05-21

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

  12. 78 FR 78955 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2013-12-27

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

  13. 16 CFR 1021.14 - Environmental impact statement.

    Science.gov (United States)

    2010-01-01

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

  14. 23 CFR 771.123 - Draft environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  15. 76 FR 13401 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2011-03-11

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

  16. 24 CFR 58.37 - Environmental impact statement determinations.

    Science.gov (United States)

    2010-04-01

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

  17. 77 FR 793 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-01-06

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

  18. 78 FR 4143 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2013-01-18

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

  19. 23 CFR 771.125 - Final environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  20. 77 FR 5513 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    2012-02-03

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