Sample records for prepared statements submitted
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13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?
2010-01-01
... statements prepared by a licensed independent public accountant within 90 days after the close of the concern... independent public accountant, verified as to accuracy by an authorized officer, partner, limited liability... must submit to SBA audited annual financial statements prepared by a licensed independent public...
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49 CFR Appendix II to Part 805 - Employees Required To Submit Statements
2010-10-01
...—Employees Required To Submit Statements Statements of employment and financial interests are required of the... 49 Transportation 7 2010-10-01 2010-10-01 false Employees Required To Submit Statements II...) Office of the managing director: (1) Legislative affairs officer. (2) Program analysis officer. (d...
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21 CFR 720.7 - Notification of person submitting cosmetic product ingredient statement.
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 FDA...
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2010-01-05
...; HAG10-0008] Notice of Intent To Prepare an Environmental Impact Statement for the Vantage to Pomona... Yakima Training Center (YTC) intend to prepare an Environmental Impact Statement (EIS) for the Vantage to.... ADDRESSES: You may submit comments or resource information related to the Vantage to Pomona Heights 230 kV...
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2010-11-12
... process for this action may be submitted by: Mail: National Marine Fisheries Service, Pacific Islands... Intent To Prepare a Programmatic Environmental Impact Statement on Implementing Recovery Actions for Hawaiian Monk Seals AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric...
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7 CFR 1212.51 - Financial statements.
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1212.51 Section 1212.51... statements. (a) The Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be limited to, a balance sheet, income statement...
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7 CFR 1206.41 - Financial statements.
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1206.41 Section 1206.41... Financial statements. (a) As requested by the Department, the Board shall prepare and submit financial statements to the Department on a periodic basis. Each such financial statement shall include, but not be...
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7 CFR 1218.51 - Financial statements.
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1218.51 Section 1218.51... § 1218.51 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a periodic basis. Each such financial statement shall include, but...
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2010-04-01
... testimony, make a statement or submit to interview? 516.2 Section 516.2 Indians NATIONAL INDIAN GAMING... whom this part applies give testimony, make a statement or submit to interview? (a) No person to whom... regulation, shall provide testimony, make a statement or submit to interview. (b) Whenever a subpoena...
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7 CFR 1209.239 - Financial statements.
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1209.239 Section 1209.239..., AND CONSUMER INFORMATION ORDER Rules and Regulations General § 1209.239 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a...
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2010-08-13
...] Notice of Intent To Prepare an Environmental Impact Statement for the Walker Ridge Wind Project, Lake and...: You may submit comments related to the Walker Ridge Wind Project by any of the following methods: Web... CONTACT: For further information and/or to have your name added to our mailing list, contact Bethney...
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Preparation of environmental reports and impact statements for nuclear power plants
International Nuclear Information System (INIS)
Tsai, Y.H.
1986-01-01
Considerable first-hand experience has accumulated during the past decade in the United States regarding the preparation of environmental reports (ER) and environmental impact statements (EIS) for nuclear power plants. The US Nuclear Regulatory Commission (USNRC), which is responsible for regulating the construction and operation of nuclear power plants, is required under the National Environmental Policy Act to prepare an EIS for each plant. To obtain information essential to the EIS, the USNRC requires that each power company submit an ER. This paper focuses on the interrelationships of the two environmental documents and discusses the environmental review process and the environmental laws and regulations related to the licensing of nuclear power plants. It also describes the format and content, environmental issues, data requirements, and impact assessment methodologies for preparation of the ER and EIS. Problems associated with preparing the EIS are presented, with particular emphasis on the problems and methodologies associated with evaluating environmental costs and benefits
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2010-07-01
... financial statements to verify my unencumbered assets, what standards must they meet? Any audited annual financial statements that you submit must: (a) Meet the standards in § 253.24; and (b) Include a certification by the independent accountant who audited the financial statements that states: (1) The value of...
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A Critical Review of Personal Statements Submitted by Dermatology Residency Applicants
Directory of Open Access Journals (Sweden)
Jeannette Olazagasti
2014-01-01
Full Text Available Background. A strong personal statement is deemed favorable in the overall application review process. However, research on the role of personal statements in the application process is lacking. Objective. To determine if personal statements from matched applicants differ from unmatched applicants. Methods. All dermatology residency applications (n=332 submitted to UC Davis Dermatology in the year of 2012 were evaluated. Two investigators identified the characteristics and recurring themes of content present in the personal statements. Then, both investigators individually evaluated the content of these personal statements in order to determine if any of the defined themes was present. Chi-square, Fisher’s exact, and reliability tests were used. Results. The following themes were emphasized more often by the matched applicants than the unmatched applicants as their reasons for going into dermatology are to study the cutaneous manifestations of systemic disease (33.8% versus 22.8%, to contribute to the literature gap (8.3% versus 1.1%, and to study the pathophysiology of skin diseases (8.3% versus 2.2%; P≤0.05 for all. Conclusion. The prevalence of certain themes in personal statements of dermatology applicants differs according to match status; nevertheless, whether certain themes impact match outcome needs to be further elucidated.
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40 CFR 1501.4 - Whether to prepare an environmental impact statement.
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...
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43 CFR 46.445 - Preparing a legislative environmental impact statement.
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...
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28 CFR 91.63 - Preparing an Environmental Impact Statement
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...
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THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT
Directory of Open Access Journals (Sweden)
Danut Rada
2013-12-01
Full Text Available The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 “international standard for certification measures”. In some cases, considering the request of the audit beneficiary, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial statements prepared in accordance with special purpose frameworks”.
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Opening statements and general statements by delegation
International Nuclear Information System (INIS)
1978-01-01
23 delegations have submitted general reports and statements on the situation and evolution of the nuclear fuel cycle. Each report reflects the particular interests of the country that submitted it. All in all, these reports provide general background information on the subject of the conference
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2013-11-20
... Environmental Impact Statement for Construction and Operation of an Outlying Landing Field To Support Carrier... Intent to Prepare an Environmental Impact Statement (EIS) for Construction and Operation of an Outlying... prepare an EIS to evaluate the potential environmental consequences of constructing and operating an OLF...
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2012-04-04
... Cruces District Office, Las Cruces, New Mexico, intends to prepare an Environmental Impact Statement (EIS... Administration [LLNM930000 L51010000.ER0000 LVRWG11G0790 NMNM124104] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Southline Transmission Line Project in New Mexico and Arizona (DOE/EIS...
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2011-04-15
... to Prepare a Tiered Environmental Impact Statement AGENCY: Federal Highway Administration (FHWA), DOT. ACTION: Notice to Rescind a Notice of Intent to Prepare a Tiered Environmental Impact Statement. SUMMARY... Heitmann, Environmental Specialist, Federal Highway Administration, New Mexico Division Office, 4001 Office...
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Environmental impact statement for the proposed Great Whale River Hydroelectric Project
International Nuclear Information System (INIS)
1992-01-01
Guidelines are presented on the preparation of the environmental impact statement for the Great Whale hydroelectric project by Hydro-Quebec. The statement must include a project justification, description of the biophysical and social environments, a project description, and must address project impacts, mitigative and compensatory measures, environmental surveillance, monitoring, and long-term management programs. Appendices include a memorandum of understanding, list of members of the review bodies, list of briefs submitted at the public scoping hearings, and a list of public comments on the draft guidelines. 17 figs
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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
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International Nuclear Information System (INIS)
2011-01-01
An Environmental Impact Statement (EIS) shall be prepared and submitted along with applications for permissibility and a licence under the Environmental Code and a licence under the Nuclear Activities Act for new nuclear facilities. This Environmental Impact Statement has been prepared by Svensk Kaernbraenslehantering AB (the Swedish Nuclear Fuel and Waste Management Co, SKB) to be included in the licence applications for continued operation of Clab (central interim storage facility for spent nuclear fuel) in Simpevarp in Oskarshamn Municipality and construction and operation of facilities for encapsulation (integrated with Clab) and final disposal of spent nuclear fuel in Forsmark in Oesthammar Municipality
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45 CFR 640.5 - Responsibilities and procedures for preparation of an environmental impact statement.
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...
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48 CFR 9.505-2 - Preparing specifications or work statements.
2010-10-01
... the development contractor has a competitive advantage, it is an unavoidable one that is not... furnishes complete specifications covering nondevelopmental items, to be used in a competitive acquisition... preparing, a work statement to be used in competitively acquiring a system or services—or provides material...
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2010-01-05
...; UTU-83067] Notice of Intent To Prepare an Environmental Impact Statement for the Sigurd-Red Butte...) Cedar City Field Office, Cedar City, Utah, intends to prepare an Environmental Impact Statement (EIS... Fishlake National Forests), State of Utah, Millard County, Sevier County, Beaver County, Utah Division of...
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2010-07-27
... Prepare an Environmental Impact Statement for the Proposed Boardman to Hemingway 500 Kilovolt Transmission..., intend to prepare an Environmental Impact Statement (EIS) for the Boardman to Hemingway (B2H) Project... for construction by IPC between the existing Hemingway substation, located near Melba in Owyhee County...
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THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT
Danut Rada; Doina Rada
2013-01-01
The patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 ...
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2010-01-28
... the constraints placed on it by RTA's financial capacities. Financial plans are suggesting that RTA... Impact Statement on Transportation Improvements Within the Blue-Line Corridor in Shaker Heights and... Transportation. ACTION: Notice of Intent to prepare an Environmental Impact Statement. SUMMARY: The Federal...
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2012-11-15
... Intent To Prepare an Environmental Impact Statement for the Paseo del Morro National Recreational Trail.... 4332) (2) (C), the National Park Service (NPS) will prepare an Environmental Impact Statement for the... San Juan, protect the historic walls of El Morro, encourage educational tourism within the area. The...
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2012-01-09
... District Office, Las Cruces, New Mexico, intends to prepare an Environmental Impact Statement (EIS) and by...] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Copper Flat Mine Plan of...: In compliance with the National Environmental Policy Act (NEPA) of 1969, as amended, and the Federal...
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48 CFR 22.406-6 - Payrolls and statements.
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Payrolls and statements... Involving Construction 22.406-6 Payrolls and statements. (a) Submission. In accordance with the clause at 52.222-8, Payrolls and Basic Records, the contractor must submit or cause to be submitted, within 7...
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42 CFR 460.208 - Financial statements.
2010-10-01
... 42 Public Health 4 2010-10-01 2010-10-01 false Financial statements. 460.208 Section 460.208... ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.208 Financial statements. (a... must submit a certified financial statement that includes appropriate footnotes. (2) The financial...
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2011-01-25
...; NMNM122352] Notice of Intent to Prepare an Environmental Impact Statement for the Proposed San Juan Basin Energy Connect Project, San Juan County, New Mexico, and La Plata County, Colorado AGENCY: Bureau of Land... prepare an Environmental Impact Statement (EIS) on the proposed San Juan Energy Connect Project, and by...
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2013-01-04
... Vantage-Pomona Heights 230kV Transmission Line Project in Yakima, Grant, Benton, and Kittitas Counties, WA...) has prepared a Draft Environmental Impact Statement (EIS) for the Vantage- Pomona Heights 230kV... submit comments related to the Vantage-Pomona Heights 230kV Transmission Line Project by any of the...
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Environmental Impact Statement Filing Guidance
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.
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2012-04-16
... normal business hours. SUPPLEMENTARY INFORMATION: Bald Mountain Mine (BMM), owned by Barrick Gold US Inc... Statement for the Proposed Bald Mountain Mine North and South Operations Area Projects, White Pine County.... ADDRESSES: You may submit comments related to the Bald Mountain Mine North and South Operations Area...
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2010-07-15
... concentrated solar power facility including a solar parabolic trough, photovoltaic panels, an electrical... Statement for the Proposed Abengoa Solar Inc., Lathrop Wells Solar Facility, Amargosa Valley, Nye County, NV... submit comments related to the Abengoa Solar Inc., Lathrop Wells Solar Facility by any of the following...
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2013-05-17
... DEPARTMENT OF DEFENSE Notice of Intent To Prepare an Environmental Impact Statement for the Main... to advise the public of their intent to prepare an Environmental Impact Statement (EIS) for the Main... Main St., New Egypt, New Jersey. Tuesday, June 4, Township of Moon Municipal Building, 1000 Beaver...
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2011-03-17
... To Prepare an Environmental Impact Statement, Ada and Canyon Counties, ID AGENCY: Federal Highway... prepare an Environmental Impact Statement for a proposed highway project in Ada and Canyon County, Idaho... Highway 44 from Exit 25 at Interstate 84 in Canyon County to Ballantyne Lane in Ada County. The project is...
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40 CFR 123.23 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Attorney General's statement. 123.23... PROGRAM REQUIREMENTS State Program Submissions § 123.23 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...
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40 CFR 233.12 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Attorney General's statement. 233.12... STATE PROGRAM REGULATIONS Program Approval § 233.12 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...
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2010-01-12
...) Carlsbad Field Office, Carlsbad, New Mexico, intends to prepare an Environmental Impact Statement (EIS) and...] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed HB Potash, LLC--``In-Situ... Intent. SUMMARY: In compliance with the National Environmental Policy Act of 1969, as amended, (NEPA) and...
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40 CFR 271.7 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Attorney General's statement. 271.7... Authorization § 271.7 Attorney General's statement. (a) Any State that seeks to administer a program under this subpart shall submit a statement from the State Attorney General (or the attorney for those State agencies...
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7 CFR 1980.445 - Periodic financial statements and audits.
2010-01-01
... 7 Agriculture 14 2010-01-01 2009-01-01 true Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to submit periodic financial statements to the lender. Lenders must forward copies of the financial statements and...
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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
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40 CFR 790.99 - Statement of financial responsibility.
2010-07-01
... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Statement of financial responsibility... From Test Rules § 790.99 Statement of financial responsibility. Each applicant for an exemption shall submit the following sworn statement with his or her application: I understand that if this application...
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2010-08-20
... sustainable solutions for reducing head-cutting and scouring in the Ark-White Cutoff area. The two rivers are... Preparation of an Environmental Impact Statement (EIS) for the Arkansas White River Cutoff Study AGENCY... Impact Statement (EIS) for the Arkansas White River Cutoff Study. The original Notice of Intent (NOI) was...
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2010-09-24
... Draft EIS will address potential environmental impacts of the construction, operation, and maintenance... Environmental Impact Statement for the North Branch Ecorse Creek, Flood Risk Management General Reevaluation... Notice of Intent (NOI) to prepare a Draft Environmental Impact Statement (EIS) for flood risk management...
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2010-12-23
... DEPARTMENT OF DEFENSE Department of the Army Notice of Intent To Prepare a Programmatic Environmental Impact Statement (PEIS) for Land Acquisition, South Texas Training Center (STTC), in McMullen... media sources. To ensure scoping comments are fully considered in the preparation of the PEIS, comments...
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2010-07-15
... NUCLEAR REGULATORY COMMISSION [NRC-2010-0143] Notice of Intent To Prepare an Environmental Impact... included an Environmental Report (ER) on December 30, 2009, that proposes the construction, operation, and... intent to prepare an Environmental Impact Statement (EIS) evaluating this proposed action. The EIS will...
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7 CFR 400.203 - Financial statement and certification.
2010-01-01
... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial statement and certification. 400.203 Section...-Standards for Approval § 400.203 Financial statement and certification. (a) An entity desiring to become or continue as a contractor shall submit to the Corporation a financial statement which is as of a date not...
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49 CFR 805.735-24 - Review of financial statements.
2010-10-01
... 49 Transportation 7 2010-10-01 2010-10-01 false Review of financial statements. 805.735-24 Section... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-24 Review of financial statements. (a) The Personnel Officer shall review each statement of employment and financial interests submitted...
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2013-08-14
... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Notice of Intent To Prepare an Environmental Impact Statement for the Virginia Beach Transit Extension Study, Virginia AGENCY: Federal Transit... Federal Transit Administration (FTA) and Hampton Roads Transit (HRT) are planning to prepare an...
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2011-11-08
... Intent to Prepare an Environmental Impact Statement for the Quaking Aspen Wind Energy Project, Wyoming... Statement (EIS) for the Quaking Aspen Wind Energy Project (Quaking Aspen). By this notice, BLM is: (1..._Wind_Energy[email protected] ; or Mail: 280 Highway 191 N., Rock Springs, WY 82901. Documents pertinent to...
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28 CFR 91.57 - Actions that normally require the preparation of an environmental impact statement.
2010-07-01
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Actions that normally require the preparation of an environmental impact statement. 91.57 Section 91.57 Judicial Administration DEPARTMENT OF... process. Environmental Review Procedures ...
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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…
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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.
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40 CFR 281.25 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Attorney General's statement. 281.25... Attorney General's statement. (a) A state must submit a written demonstration from the Attorney General... independent legal counsel for the state rather than the Attorney General, provided that such counsel has full...
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2010-01-01
...) Annual Statutory Financial Statement means the annual financial statement of an insurer prepared in accordance with Statutory Accounting Principles and submitted to the state insurance department if required... statement of an insurer prepared in accordance with Statutory Accounting Principles and submitted to the...
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42 CFR 426.517 - CMS' statement regarding new evidence.
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 new...
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Samraj, Betty; Monk, Lenore
2008-01-01
Recent research of student writing has included a few studies of the statement of purpose submitted as part of the admission process to programs of study, which have indicated variations in expectations by disciplinary gatekeepers. These studies indicate a need for further study of statements of purpose submitted to different departments, informed…
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THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS
Harold Fletcher; Thomas Ulrich
2010-01-01
This paper addresses one of the more difficult topics in teaching MBA level financial management, the statement of cash flows. By employing financial statement equations in preparing the statement of cash flows, students: (1) are employing tools that they are more familiar and comfortable with which mitigates their anxiety and enhances their understanding, (2) are better able to understand the logic of the statement of cash flows and the relationships that exist between it and the income stat...
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2011-04-14
... Prepare a Programmatic Environmental Impact Statement (EIS) and Possible Land Use Plan Amendments for... to prepare a Programmatic EIS for Allocation of Oil Shale and Tar Sands Resources on Lands... through local media, newsletters, and the project Web site at: http://blm.gov/st5c . The minutes and list...
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Presentation of Consolidated Statement of Cash Flows under IAS 7, Statement of Cash Flows
Calota Traian-Ovidiu; Tănase Alin-Eliodor
2013-01-01
The consolidated financial statements must includ a specific statement, regarding cash flows from all activities of the entity, called „consolidated statement of cash flow”. Information for preparing cash flow statements can be found in all other components of the financial statements, such as financial position, statement of comprehensive income and statement of changes in equity. The cash flow statement shall report cash flows during the period classified by operating, investing and financi...
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2013-01-30
..., 2010, NMFS, as lead agency, announced its intent to prepare an EIS analyzing the impacts to the human... Intent To Prepare a Supplemental Draft Environmental Impact Statement on the Effects of Oil and Gas Activities in the Arctic Ocean AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and...
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7 CFR 3052.310 - Financial statements.
2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...
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Energy Technology Data Exchange (ETDEWEB)
None, None
2004-12-01
This document provides recommendations for the Department of Energy’s (DOE’s) preparation of environmental assessments and environmental impact statements under the National Environmental Policy Act of 1969 (NEPA). The Office of NEPA Policy and Compliance prepared these recommendations in consultation with the Office of the Assistant General Counsel for Environment and following coordination with the DOE NEPA Community. The recommendations should materially aid those responsible for preparing and reviewing NEPA documents to focus on significant environmental issues, adequately analyze environmental impacts, and effectively present the analysis to decisionmakers and the public. The recommendations are not all-encompassing, however; preparers must apply independent judgment to determine the appropriate scope and analytical requirements of NEPA for each proposal. These recommendations do not constitute legal requirements, but are intended to enhance compliance with existing NEPA regulations (40 CFR Parts 1500-1508, 10 CFR Part 1021).
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78 FR 50022 - Environmental Impact Statement; Asian Longhorned Beetle Eradication Program
2013-08-16
... submit comments regarding the environmental impact statement by either of the following methods: Federal..., Environmental Protection Specialist, Environmental and Risk Analysis Services, PPD, APHIS, 4700 River Road Unit...] Environmental Impact Statement; Asian Longhorned Beetle Eradication Program AGENCY: Animal and Plant Health...
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2007-01-01
game tool Game Tool Interactive Media Element The purpose of this interactive exercise is to help you understand the math in the income statement and balance sheet., Give the proper mathematical computations in order to correctly prepare the income statement and the balance sheet.The exercise is divided into 3 parts: The income Statement, The Balance Sheet - Assets, The Balance Sheet - Liabilities, GB3050 Financial Reporting and Analysis
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Depleted UF6 programmatic environmental impact statement
International Nuclear Information System (INIS)
1997-01-01
The US Department of Energy has developed a program for long-term management and use of depleted uranium hexafluoride, a product of the uranium enrichment process. As part of this effort, DOE is preparing a Programmatic Environmental Impact Statement (PEIS) for the depleted UF 6 management program. This report duplicates the information available at the web site (http://www.ead.anl.gov/web/newduf6) set up as a repository for the PEIS. Options for the web site include: reviewing recent additions or changes to the web site; learning more about depleted UF 6 and the PEIS; browsing the PEIS and related documents, or submitting official comments on the PEIS; downloading all or part of the PEIS documents; and adding or deleting one's name from the depleted UF 6 mailing list
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38 CFR 41.310 - Financial statements.
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its financial...
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2012-07-02
... to Prepare an Environmental Impact Statement (EIS), Kootenai County, ID AGENCY: Federal Highway... Federal Highway Administration (FHWA), in cooperation with Idaho Transportation Department (ITD... because congestion and safety concerns were rising within the project corridor and travel times for local...
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FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE
Directory of Open Access Journals (Sweden)
S. V. KUCHER
2016-12-01
Full Text Available The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process of consolidation of financial reporting indicators. The main problems of consolidated financial statements preparation by business entities in Ukraine are determined. The author determines the theoretical and practical problems of consolidation of financial statements of organizational and methodical character. The comparative analysis of the features of standardization process of financial statements consolidation in the world countries is carried out. The main differences in the requirements for the formation of consolidated financial statements indicators of such countries as the French Republic, the Federal Republic of Germany, the Republic of Belarus and the People’s Republic of China are outlined. The main directions of scientific researches on the improvement of accounting and analytical support for the preparation of consolidated financial statements are formed.
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2013-09-19
... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF13-16-000] Algonquin Gas Transmission, LLC; Notice of Intent To Prepare An Environmental Impact Statement for the Planned Algonquin Incremental Market Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meetings The staff of the Federal Energy...
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2012-09-14
... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF12-9-000] Constitution Pipeline Company, LLC; Notice of Intent To Prepare an Environmental Impact Statement for the Planned Constitution Pipeline Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meetings The staff of the Federal Energy...
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78 FR 59414 - Environmental Impact Statement; King County, Washington
2013-09-26
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement; King... prepare an environmental impact statement. SUMMARY: The Federal Highway Administration is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be prepared for a proposed...
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77 FR 20690 - Environmental Impact Statement: Albuquerque, New Mexico
2012-04-05
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement.... SUMMARY: The FHWA is rescinding the notice of intent to prepare an environmental impact statement for the... rescinding the Notice of Intent to prepare an Environmental Impact Statement (EIS) for the proposed...
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Corporate Information Management Financial Statements
National Research Council Canada - National Science Library
Gimble, Thomas
1995-01-01
The audit objective was to determine whether the OASD(C31) methods for preparing FY 1996 CIM, general purpose financial statements will result in auditable and complete general purpose financial statements...
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2012-02-24
... evaluate the impacts of the proposed CSDR alternatives to reduce coastal storm damages from beach erosion... Prepare a Draft Environmental Impact Statement for the Brunswick County Beaches, NC, Coastal Storm Damage... conducting a General Reevaluation Report (GRR) for the Brunswick County Beaches, NC, Coastal Storm Damage...
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Max, Bryan A; Gelfand, Brian; Brooks, Meredith R; Beckerly, Rena; Segal, Scott
2010-08-01
To evaluate personal statements submitted to a major academic anesthesiology program to determine the prevalence of common features and overall subjective quality, and to survey anesthesiology program directors as to how they utilized these statements during the resident selection process. Structured analysis of de-identified personal statements and Internet-based survey of program directors. Large academic anesthesiology training program. 670 applicant personal statements and academic anesthesiology program directors. Prevalence of 13 specific essay features and 8 quality ratings were calculated for the essays and correlated with other aspects of the residency application, as abstracted from the Electronic Residency Application Service (ERAS) files. A 6-question survey regarding use of personal statements was collected from program directors. 70 of 131 program directors queried responded to our survey. Interest in physiology and pharmacology, enjoyment of a hands-on specialty, and desire to comfort anxious patients were each mentioned in more than half of the essays. Candidates invited for an interview had essays that received higher quality ratings than essays of those not invited (P = 0.02 to P essay. Only 41% found the personal statement to be very or somewhat important in selecting candidates for interview invitations. However, over 90% stated that they used the statements during actual interviews with invited applicants. The data showed a high prevalence of common features found within personal statements and a general ambivalence amongst those program directors for whom the statements were intended. Copyright 2010 Elsevier Inc. All rights reserved.
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CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS
Tănase Alin-Eliodor; Calotă Traian-Ovidiu
2013-01-01
This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...
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7 CFR 1230.115 - Submission of annual financial statements.
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Submission of annual financial statements. 1230.115... Submission of annual financial statements. State Pork Producer Associations, as defined in § 1230.25, that... financial statements prepared by State association staff members or individuals who prepare annual financial...
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The Interim Financial Statements: The Case of Greece
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...
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2011-09-01
..., Acting Director, Local Programs, Federal Highway Administration, Sacramento, CA. [FR Doc. 2011-22349... To Prepare an Environmental Impact Statement: San Francisco County, CA AGENCY: Federal Highway..., Oakland, California 94623-0660, Telephone: (510) 286-5231, E-mail: [email protected]ca.gov...
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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.
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2013-02-28
... DEPARTMENT OF DEFENSE Department of the Army, Corps of Engineers Intent To Prepare a Draft Environmental Impact Statement for the Proposed Delta Wetlands Project in San Joaquin and Contra Costa Counties... Joaquin County and Holland Tract and Webb Tract are located in Contra Costa County. A wetland delineation...
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46 CFR 504.7 - Environmental impact statements.
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...
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22 CFR 216.7 - Environmental impact statements.
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...
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2010-02-04
... DEPARTMENT OF THE INTERIOR National Park Service Intent To Prepare an Environmental Impact Statement for the New Merced Wild and Scenic River Comprehensive Management Plan Yosemite National Park, Mariposa and Madera Counties, CA ACTION: Notice of second extension of public scoping period. SUMMARY...
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2011-07-15
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [LLCAD0500, L51010000.LVRWB11B4500.FX0000] Notice of Intent To Prepare an Environmental Impact Statement for the enXco Development Corporation's Tylerhorse Wind Project, Kern County, CA, and Possible Land Use Plan Amendment; CACA 51561 AGENCY: Bureau of...
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76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA
2011-03-09
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Los... to advise the public that a Draft Environmental Impact Statement will be prepared for a proposed... prepare a Draft Environmental Impact Statement on a proposal for the State Route 710 Gap North Closure...
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American Society for Testing and Materials. Philadelphia
1992-01-01
1.1 This guide covers terminology useful for the preparation and interpretation of precision and bias statements. 1.2 In formulating precision and bias statements, it is important to understand the statistical concepts involved and to identify the major sources of variation that affect results. Appendix X1 provides a brief summary of these concepts. 1.3 To illustrate the statistical concepts and to demonstrate some sources of variation, a hypothetical data set has been analyzed in Appendix X2. Reference to this example is made throughout this guide. 1.4 It is difficult and at times impossible to ship nuclear materials for interlaboratory testing. Thus, precision statements for test methods relating to nuclear materials will ordinarily reflect only within-laboratory variation.
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2010-08-04
... Prepare an Environmental Impact Statement: Warren County, IA AGENCY: Federal Highway Administration (FHWA... Realty Manager, FHWA Iowa Division Office, 105 Sixth Street, Ames, IA 50010, Phone 515-233-7302; or James... Lincoln Way, Ames, IA 50010, Phone 515-239-1798. SUPPLEMENTARY INFORMATION: Electronic Access An...
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2012-08-28
... Environmental Policy Act (NEPA) activities with the Bureau of Land Management as the Lead Agency to secure the... Intent To Prepare an Environmental Impact Statement (EIS) for the Proposed Sheep Mountain Parkway... Multimodal Transportation Project, which includes highway, transit, and non-motorized trail components in...
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2013-02-05
... Intent To Prepare an Environmental Impact Statement for Personal Watercraft Use at Gulf Islands National... the impacts of Personal Watercraft (PWC) use at Gulf Islands National Seashore (GUIS). Personal... legislation establishing that park, the park's resources and values, other visitor uses of the area, and...
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2012-03-23
... alternatives to reduce coastal storm damages from beach erosion on Bogue Banks North Carolina. The Bogue Banks... Prepare a Draft Environmental Impact Statement for the Bogue Banks Coastal Storm Damage Reduction... shoreline, causing damage to structures and environmental resources. The proposed Bogue Banks Coastal Storm...
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Measuring financial performance: an overview of financial statements.
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.
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25 CFR 571.14 - Relationship of financial statements to fee assessment reports.
2010-04-01
... 25 Indians 2 2010-04-01 2010-04-01 false Relationship of financial statements to fee assessment..., submitted under 25 CFR part 514, with its audited or reviewed financial statements for each location and... COMPLIANCE AND ENFORCEMENT PROVISIONS MONITORING AND INVESTIGATIONS Audits § 571.14 Relationship of financial...
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Fundamentals of Financial Statements Audit
World Bank
2011-01-01
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...
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13 CFR 120.830 - Reports a CDC must submit.
2010-01-01
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Reports a CDC must submit. 120.830 Section 120.830 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development... each new associate and staff, a Statement of Personal History (for use by non-bank lenders and CDCs...
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77 FR 25781 - Environmental Impact Statement; Washington, DC
2012-05-01
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement... Columbia, Department of Transportation. ACTION: Notice of Intent to Prepare a Draft Environmental Impact... agencies and the public that a Draft Environmental Impact Statement (DEIS) will be prepared to assess the...
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2012-06-26
... DEPARTMENT OF THE INTERIOR National Park Service [NPS-NCR-GWMP-1202-9483: 3310-0250-471] Notice of Intent To Prepare an Environmental Impact Statement on a Proposed Boat-House Facility for Non-Motorized... identify a preferred site for construction of an environmentally sustainable facility for non-motorized...
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Directory of Open Access Journals (Sweden)
João Eudes de Souza Calado
2016-12-01
Full Text Available The objective of this paper is to identify the perception of the developers of the financial statements of public sector in respect to their difficulties in producing and disseminating such information, after the convergence of Brazil to the international standards IPSAS. Our methodological approach used multivariate descriptive techniques. Data was obtained through a survey, applied to professionals involved in the process of preparing the financial statement in the Brazilian public sector. The sample had 69 respondents, which corresponds to the perception of 85% of states and 46% of Brazilian cities. Data analysis was conducted using exploratory factor analysis. Results indicated that two perceptions of difficulties stood out: 1 the relevance of the information - its quality was not considered as being able to guide the internal user (decision-making or external user; 2 and the process of adaptation to the new standards - relationship between time and cost for adaptation. They also indicated the predominant focus on the Budget and the low adhesion to the Cash Flow Statement.
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How to Submit a Risk Management Plan (RMP) to EPA
RMP*eSubmit software is the only way to submit RMPs. After you have prepared your plan using RMP*eSubmit, you may also re-submit, correct, or withdraw an RMP. Another electronic tool, RMP*Comp, performs the required off-site consequence analysis.
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Hana Bohušová
2015-01-01
The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating leas...
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2010-07-26
... implementation of the alternative plans. The District will work as part of a team to include the New York State... Engineers, New York District (District), is preparing a Draft Environmental Impact Statement (DEIS) to...) document in accordance with the President's Council of Environmental Quality (CEQ) Rules and Regulations...
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2011-07-15
...] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Ocotillo Sol Solar Project... (ROW) authorization request for the Ocotillo Sol Solar Energy Facility (Project), a 15-18 megawatt (MW... Ocotillo Sol Solar Project by any of the following methods: Mail: Noel Ludwig, California Desert District...
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2012-11-16
... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 13239-002] Parker Knoll Hydro, LLC; Notice of Intent To Prepare An Environmental Impact Statement and Notice of Scoping Meetings and Soliciting Scoping Comments Take notice that the following hydroelectric applications have been filed with Commission and are available for...
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7 CFR 1794.61 - Environmental impact statement.
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...
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2012-10-23
... DEPARTMENT OF THE INTERIOR Bureau of Land Management [CACA 049584, L51010000.FX0000.LVRWB09B3130] Notice of Intent To Prepare an Environmental Impact Statement, a Possible Land Use Plan Amendment, and a Public Lands Segregation for the Proposed Soda Mountain Solar Project, CA AGENCY: Bureau of Land...
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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.
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International Nuclear Information System (INIS)
1997-09-01
The Department of Energy (DOE) issued a Record of Decision for the Storage and Disposition of Weapons-Usable Fissile Materials Programmatic Environmental Impact Statement (S ampersand D PEIS) (DOE/EIS-0229) on January 14, 1997. In that Record of Decision, DOE stated its decision to pursue a strategy for plutonium disposition that allows for immobilization of surplus weapons plutonium in glass or ceramic forms and irradiating the surplus plutonium as mixed oxide (MOX) fuel in existing reactors, while reserving the option to immobilize all the surplus weapons plutonium. The Department also decided that the extent to which either or both of these disposition approaches would ultimately be deployed would depend in part upon future National Environmental Policy Act (NEPA) review for surplus weapons plutonium disposition. On May 22, 1997, DOE published in the Federal Register (62 FR 28013) a Notice of Intent to prepare an environmental impact statement (tiered from the S ampersand D PEIS) on the disposition of United States' surplus weapons-usable plutonium. The purpose of the Notice of Intent was to describe DOE's proposed action, to solicit public input, and to announce the schedule for the public scoping meetings. During the public scoping period (May 22 - July 22, 1997), the public was invited to submit written comments by U.S. mail, fax, or through the Office of Fissile Materials Disposition's Website, as well as to provide oral comments by voicemail or by participating in public scoping meetings. Written and oral comments on the scope of the SPD EIS that were submitted during the formal comment period have been uniquely identified and have become part of the official record. This is the case whether the comments were submitted via U.S. mail, fax, website, toll-free telephone number, or through participation at a public scoping meeting
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40 CFR 6.207 - Environmental impact statements.
2010-07-01
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Environmental impact statements. 6.207... ACTIONS EPA's NEPA Environmental Review Procedures § 6.207 Environmental impact statements. (a) The Responsible Official will prepare an environmental impact statement (EIS) (see 40 CFR 1508.11) for major...
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39 CFR 775.11 - Environmental impact statements.
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...
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13 CFR 124.203 - What must a concern submit to apply to the 8(a) BD program?
2010-01-01
... to, financial statements, Federal personal and business tax returns, and personal history statements... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What must a concern submit to apply to the 8(a) BD program? 124.203 Section 124.203 Business Credit and Assistance SMALL BUSINESS...
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2012-03-05
... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF12-4-000] Excelerate Energy L.P.; Notice of Intent To Prepare an Environmental Impact Statement for the Planned Aguirre Offshore Gasport Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meetings The staff of the Federal Energy Regulatory...
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2012-09-28
... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF12-18-000; Docket No. PF12-20-000] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Oregon LNG Export Project and Washington Expansion Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meetings [[Page 59604
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2011-01-31
...] Notice of Intent To Prepare an Environmental Impact Statement for the Proposed Rising Tree Wind Farm... on issues and alternatives related to the Rising Tree Wind Farm Draft EIS/EIR and possible CDCA PA by... INFORMATION CONTACT: For further information and/or to have your name added to our mailing list, contact...
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2010-02-08
... effects over a longer time frame, consider a more reasonable range of alternatives consistent with our... traditional knowledge in the decision- making process Effectiveness and feasibility of marine mammal... Intent to Prepare an Environmental Impact Statement on the Effects of Oil and Gas Activities in the...
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75 FR 4842 - Winter Use Plan, Environmental Impact Statement, Yellowstone National Park
2010-01-29
... DEPARTMENT OF THE INTERIOR National Park Service Winter Use Plan, Environmental Impact Statement... to prepare an Environmental Impact Statement for a Winter Use Plan, Yellowstone National Park... Park Service (NPS) is preparing an Environmental Impact Statement (EIS) for a Winter Use Plan for...
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33 CFR 135.213 - Qualification as self-insurer.
2010-07-01
... required financial statements are prepared in consolidated form and the liability represents less than the full financial backing of the consolidated entity, otherwise they may be prepared and submitted by the... statement, and statement of changes in financial position that are certified by an independent Certified...
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FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE
DUMITRU FRANCA; MORARU MARIA
2012-01-01
Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration of assumption of responsibility by the leadership of the legal person for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose. Annual financial statements are prepared in a clear manner and should be consistent with the provisions ...
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10 CFR 51.95 - Postconstruction environmental impact statements.
2010-01-01
... NRC staff will prepare a supplement to the final environmental impact statement on the construction... 10 Energy 2 2010-01-01 2010-01-01 false Postconstruction environmental impact statements. 51.95... Implementing Section 102(2) Final Environmental Impact Statements-Production and Utilization Facilities § 51.95...
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2010-01-01
... Annual Statutory Financial Statement be filed. 400.171 Section 400.171 Agriculture Regulations of the... filing an Annual Statutory Financial Statement must, in addition to the requirements of § 400.170 (a), (b), (c) and (d), submit an Annual Statutory Financial Statement audited by a Certified Public Accountant...
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A Checklist for Submitting Your Risk Management Plan (RMP)
Important information about 2014 submissions and a checklist to consider in preparing and resubmitting a 5-year update, as required by 40 CFR part 68. Use the RMP*eSubmit software application, which replaced RMP*Submit.
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2013-05-29
... DEPARTMENT OF DEFENSE Notice of Inent (NOI) To Prepare an Environmental Impact Statement (EIS) for the Oro Verde Solar Project at Edwards Air Force Base and County of Kern, CA AGENCY: Department of the... with the development of the Oro Verde Solar Project (OVSP) on Edwards AFB. The OVSP is a solar...
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77 FR 25782 - Environmental Impact Statement: Madison County, IL
2012-05-01
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement...: The FHWA is issuing this notice of intent to advise the public that an Environmental Impact Statement... the Illinois Department of Transportation (IDOT) will prepare an Environmental Impact Statement (EIS...
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2011-02-16
... Statement for the AREVA Enrichment Services LLC Proposed Eagle Rock Enrichment Facility in Bonneville County... published the Final Environmental Impact Statement (EIS) for the AREVA Enrichment Services LLC (AES) Proposed Eagle Rock Enrichment Facility (EREF). On December 30, 2008, AES submitted a license application...
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10 CFR 51.85 - Draft environmental impact statement-rulemaking.
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. ...
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2013-12-12
... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PF13-11-000] CE FLNG, LLC, CE Pipeline, LLC; Notice of Intent To Prepare an Environmental Impact Statement for the Planned CE FLNG Project, Request for Comments on Environmental Issues, and Notice of Public Scoping Meeting The staff of the Federal Energy Regulatory Commission ...
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76 FR 53531 - Environmental Impact Statement: Hancock County, MS
2011-08-26
...)] Environmental Impact Statement: Hancock County, MS AGENCY: Federal Highway Administration (FHWA), Department Of... that an environmental impact statement will be prepared for a proposed highway project in Hancock... an Environmental Impact Statement (EIS) for the proposed widening and/or realignment of State Route...
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2010-07-01
... statements to verify my net worth, what standards must they meet? (a) Your audited annual financial statements must be bound. (b) Your audited annual financial statements must include the unqualified opinion of an independent accountant that states: (1) The financial statements are free from material...
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10 CFR 1021.310 - Environmental impact statements.
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...
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10 CFR 51.72 - Supplement to draft environmental impact statement.
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...
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10 CFR 51.70 - Draft environmental impact statement-general.
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...
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10 CFR 51.71 - Draft environmental impact statement-contents.
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...
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29 CFR 99.310 - Financial statements.
2010-07-01
... 29 Labor 1 2010-07-01 2010-07-01 true Financial statements. 99.310 Section 99.310 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99... have separate audits in accordance with § 99.500(a) and prepare separate financial statements. (b...
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2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirement for RBIC to file financial statements at... financial statements at the time of request for a draw. (a) If you submit a request for a draw against your... (Short Form), you must: (1) Give the Secretary a financial statement on Form 468 (Short Form), and (2...
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2010-01-15
...The action being taken is the preparation of a joint environmental impact statement/environmental impact report (EIS/EIR) for the Lower San Joaquin River Feasibility Study (LSJRFS). The EIS/EIR will be prepared in accordance with the National Environmental Policy Act (NEPA) and the California Environmental Quality Act (CEQA). The U.S. Army Corps of Engineers (USACE) will serve as lead agency for compliance with NEPA, and the San Joaquin Area Flood Control Agency (SJAFCA) will serve as lead agency for compliance with CEQA. The LSJRFS will evaluate alternatives, including a locally preferred plan, for providing flood damage reduction and ecosystem restoration along the lower (northern) portion of the San Joaquin River system in the Central Valley of California. The approximate area of the proposed action and analysis is identified in Figure 1.
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Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations
National Research Council Canada - National Science Library
1998-01-01
... to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations...
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2012-06-18
...In accordance with the National Environmental Policy Act (NEPA), 42 U.S.C. 4321-4347, the Department of State (DOS) announces its intent to prepare an Environmental Impact Statement (EIS) and initiate the scoping process for the proposed agency action as specified below. The EIS will evaluate the impacts on the affected environment, including, but not limited to, socioeconomics, traffic and transportation, land use, historic and cultural resources, noise, air quality, environmental justice, and cumulative impacts.
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Reading and understanding financial statements.
White, Joseph P
2005-01-01
Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.
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21 CFR 25.42 - Environmental impact statements.
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...
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32 CFR 989.16 - Environmental impact statement.
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...
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Genesis and Development of Consolidated Financial Statements
Kostyantyn Bezverkhiy
2015-01-01
In the context of economy globalization it is the mission of consolidated financial statements to meet demands of users for financial information about activities of a company group as one company. The article is devoted to study of genesis and development of consolidated financial statements of companies. Historical prerequisites of genesis of consolidated financial statements are shown as well as factors which conduced to their spreading. The approaches are elucidated to preparation of cons...
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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.
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AICPA allows low-cost options for compiled financial statements.
Reinstein, Alan; Luecke, Randall W
2002-02-01
The AICPA Accounting and Review Services Committee's (ARSC) SSARS No. 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements, issued in October 2000, allows financial managers to provide plain-paper, compiled financial statements for the exclusive use of management. Such financial statements were disallowed in 1979 when the AICPA issued SSARS No. 1, Compilation and Review of Financial Statements. With the issuance of SSARS No. 8, financial managers can prepare plain-paper, compiled financial statements when third parties are not expected to rely on the financial statements, management acknowledges such restrictions in writing, and management acknowledges its primary responsibility for the adequacy of the financial statements.
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Consolidating Financial Statements.
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…
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46 CFR 298.42 - Reporting requirements-financial statements.
2010-10-01
... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...
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2012-09-26
...The Los Angeles District of the U.S. Army Corps of Engineers (Corps) published a Notice of Intent to Prepare a Draft Environmental Impact Statement/Environmental Impact Report (EIS/EIR) for the Ballona Creek Ecosystem Restoration Feasibility Study in the Federal Register on September 20, 2005 (70 FR 55116). The study's purpose is to evaluate structural and non-structural means of restoring diminished ecosystem functions and services within the lower reach of Ballona Creek including coastal wetlands. Santa Monica Bay Restoration Commission (SMBRC) is the local sponsor for the cost-shared study. On September 29, 2005, a public scoping meeting was held pursuant to requirements of the National Environmental Policy Act and Engineer Regulations 1105-2-100. Baseline conditions portions of the EIS/EIR have been completed as of January, 2012. On July 17, 2012, the SMBRC requested the Corps terminate the study. Therefore, the Corps is withdrawing the Notice of Intent to Prepare a draft EIS/EIR.
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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.
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International Nuclear Information System (INIS)
Seitz, M.G.
1982-01-01
Reviewed in this statement are methods of preparing solutions to be used in laboratory experiments to examine technical issues related to the safe disposal of nuclear waste from power generation. Each approach currently used to prepare solutions has advantages and any one approach may be preferred over the others in particular situations, depending upon the goals of the experimental program. These advantages are highlighted herein for three approaches to solution preparation that are currently used most in studies of nuclear waste disposal. Discussion of the disadvantages of each approach is presented to help a user select a preparation method for his particular studies. Also presented in this statement are general observations regarding solution preparation. These observations are used as examples of the types of concerns that need to be addressed regarding solution preparation. As shown by these examples, prior to experimentation or chemical analyses, laboratory techniques based on scientific knowledge of solutions can be applied to solutions, often resulting in great improvement in the usefulness of results
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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.
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78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA
2013-08-01
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement...: The Federal Highway Administration is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be prepared for a proposed transportation project in Calcasieu Parish...
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International Nuclear Information System (INIS)
1999-02-01
BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to comply with Section 404 of the Clean Water Act and Section 10 of the Rivers and Harbors Act to the US Army Engineer District, Alaska (Corps). The application initiated the review process for BPXA's proposed project to develop and produce oil and gas from the Northstar Unit. The National Environmental Policy Act (NEPA) requires preparation of an Environmental Impact Statement (EIS) prior to any federal action that may significantly affect the quality of the human environment. The EIS is intended to provide federal agencies with information about the consequences of a proposed project and to disclose that information to the public, soliciting their comments, prior to the agencies making decisions on the project
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16 CFR 1.84 - Draft environmental impact statements: Availability and comment.
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...
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A comparative review of accident studies from recent environmental impact statements
International Nuclear Information System (INIS)
Mueller, C.; Folga, S.; Nabelssi, B.
1996-01-01
The U.S. Department of Energy (DOE) has recently prepared or is in the process of preparing a number of programmatic and site-specific environmental impact statements (EISs). This study was conducted for the purpose of reviewing the self-consistency of programmatic alternatives, associated relative impacts, and supporting data, methods, and assumptions in EISs prepared for related activities. The following EISs, which deal with waste management issues, are reviewed in this paper (the parenthetical acronyms are referred to in Table 1): (1) Final Environmental Impact Statement, Savannah River Site Waste Management, DOE/EIS-0217, Vol. II, July 1995. (SRS WM-EIS), (2) Draft Waste Management Programmatic Environmental Impact Statement for Managing Treatment, Storage, and Disposal of Radioactive and Hazardous Waste, DOE/EIS-0200-D, Vol. IV, Aug. 1995. (WM PEIS), (3) Final Environmental Impact Statement, Interim Management of Nuclear Materials at the Savannah River Site. DOE/EIS-0220, Oct. 1995. (IMNM EIS), (4) Department of Energy Programmatic Spent Nuclear Fuel Management and Idaho National Engineering Laboratory Environmental Restoration and Waste Management Programs Environmental Impact Statement, DOE/EIS-0203-F, April 1995. (INEL Site-Wide-EIS), (5) Draft Environmental Impact Statement, Disposition of Surplus Highly Enriched Uranium, DOE/EIS-0240-D, Oct. 1995. (HEU Disposition EIS), (6) Final Environmental Impact Statement, Safe Interim Storage of Hanford Tank Wastes, Hanford Site, Richland, Washington, DOE/EIS-0212, Oct. 1995. (SIS EIS). This study compares the facility accident analysis approaches used in these EISs vis-a-vis the National Environmental Policy Act (NEPA) guidance developed by DOE (Recommendations for the Preparation of Environmental Assessments and Environmental Impact Statements, Office of NEPA Oversight). The purpose of the comparative review of these approaches with NEPA guidance is to identify potential preferred paths for future EISs
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Congress of the U.S., Washington, DC. House Committee on Veterans' Affairs.
This hearing provides the statements from the following individuals: Chairman Simpson; Hon. Silvestre Reyes; Hon. Ander Crenshaw; and Hon. Lane Evans (prepared statement of). This document also includes statements from over 10 wittinesses and contains an article, bill, chart, and statement submitted for the record relating to this hearing.…
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33 CFR 138.80 - Financial responsibility, how established.
2010-07-01
... must submit annual, current, and audited non-consolidated financial statements prepared in accordance... certificant, apart from any other affiliated entity, and identify the consolidated financial statement to...-insurance. By filing with the Director, NPFC, the financial statements specified in paragraph (b)(3)(i) of...
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78 FR 20714 - Environmental Impact Statement: Cook County, Illinois
2013-04-05
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook... Department of Transportation, is preparing an environmental impact statement (EIS) on a proposal to improve.... SUMMARY: The FHWA is issuing this revised notice of intent to advise the public that an environmental...
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78 FR 79658 - Environmental Impact Statement; Animal Carcass Management
2013-12-31
...] Environmental Impact Statement; Animal Carcass Management AGENCY: Animal and Plant Health Inspection Service... prepare an environmental impact statement to examine the potential environmental effects of animal carcass... of animal carcass management options used throughout the United States. The EIS will analyze and...
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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).
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18 CFR 380.6 - Actions that require an environmental impact statement.
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...
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12 CFR 563c.1 - Form and content of financial statements.
2010-01-01
... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...
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Statements of work handbook. [technical writing for NASA programs
1975-01-01
Guidelines are presented for preparing statements of work (SOW) to assure a consistent approach throughout NASA. Statements of work for study and preliminary definition contracts, for definition and development of major systems, for support services, and for small research and development contracts are discussed.
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THE PRINCIPLE OF BUSINESS CONTINUITY IN TERMS OF FINANCIAL AUDIT
Tamas Attila Szora; Joldos (Udrea) Ana-Maria; Dobra Iulian; Turta Irina
2012-01-01
Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore, if the financial statements are not prepared on a businesscontinuity issue. the reasons behind its failure must be submitted. Entity's management isresponsible to evaluate based on the information held...
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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.
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Portsmouth Gaseous Diffusion Plant expansion, Piketon, Ohio. Volume 1. Draft environmental statement
International Nuclear Information System (INIS)
1976-06-01
Subject to authorizing legislation and funding, ERDA will proceed with steps for additional uranium enrichment capacity at the Portsmouth Gaseous Diffusion Plant near Piketon, Ohio. This environmental statement was prepared by ERDA to cover this action. The statement was prepared in accordance with the National Environmental Policy Act of 1969, and ERDA's implementing regulations, 10 CFR Chapter III, Part 711. The statement describes the reasonably foreseeable environmental, social, economic and technological costs and benefits of the construction and operation of the expanded enrichment plant and its reasonably available alternatives and their anticipated effects
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In Brief: Geoengineering draft statement
Showstack, Randy
2009-04-01
The American Meteorological Society (AMS) has prepared a draft policy statement on geoengineering the climate system, which the AMS Council is considering for approval. The statement notes, “Geoengineering will not substitute for either aggressive mitigation or proactive adaptation. It could contribute to a comprehensive risk management strategy to slow climate change and alleviate its negative impacts, but the potential for adverse and unintended consequences implies a need for adequate research, appropriate regulation, and transparent consideration.” The statement, if adopted, indicates that AMS recommends enhanced research on the scientific and technological potential for geoengineering the climate system; additional study of the historical, ethical, legal, political, and societal aspects of the geoengineering issues; and the development and analysis of policy options to promote transparency and international cooperation in exploring geoengineering options along with restrictions on reckless efforts to manipulate the climate system. AMS is accepting comments on the draft statement until 23 April. For more information, visit http://ametsoc.org/policy/draftstatements/index.html#draft.
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The National Environmental Policy Act and DOE's programmatic environmental impact statement
International Nuclear Information System (INIS)
Wisenbaker, W.E.
1991-01-01
The National Environmental Policy Act (NEPA) of 1969 requires that all agencies of the federal government prepare a detailed statement on any action significantly affecting the quality of the human environment. Such a statement must include the environmental impact of the proposed action, any adverse environmental effects that cannot be avoided should the proposed action be implemented, and alternatives to the proposed action. In requiring environmental statements, NEPA encourages viewing related actions collectively and looking at cumulative impacts. A programmatic environmental impact statement (PEIS) is a broad environmental analysis of a program or policy prepared when actions are connected and may have cumulative environmental impacts. The PEIS benefits include providing input into an agency's planning and decision making, assessing potential environmental consequences of a wide range of alternatives before options have been foreclosed, and allowing consideration of systemwide impacts of various alternatives early in the decision-making process. The US Department of Energy (DOE) will prepare its PEIS on Environmental Restoration and Waste Management program. The PEIS will consider programmatic issues and integrated approaches to the program; address national, program-wide alternatives rather than site-specific actions; and provide for subsequent NEPA documents of narrower scope to be prepared to address site-specific or project-specific actions
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Li, Xiao-qian; Tao, Kun-ming; Zhou, Qing-hui; Moher, David; Chen, Hong-yun; Wang, Fu-zhe; Ling, Chang-quan
2012-01-01
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. 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. Medical journals in China endorsing either the CONSORT Statement or the ICMJE's URM constituted a small percentage of the total; all of these journals used
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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.
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10 CFR 51.80 - Draft environmental impact statement-materials license.
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...
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Campbell, Bruce H; Havas, Nancy; Derse, Arthur R; Holloway, Richard L
2016-03-01
Every graduating medical student must write a personal statement for the Electronic Residency Application Service (ERAS), yet there are no widely available resources designed to aid the writing process, causing stress among applicants. The authors offered every Medical College of Wisconsin senior student in the Classes of 2014 and 2015 a voluntary self-contained two-hour Residency Application Personal Statement Writers Workshop. The session included the selection of writing prompts, speedwriting, and a peer-edit critique. Data were gathered before and after each workshop and at the time of ERAS submission. One hundred nine students elected to participate. Of the 96 participants completing a preworkshop questionnaire, only 28 (29%) were comfortable with creative and reflective writing. Fifty-four students completed a follow-up survey after submitting their ERAS application. Fifty-one (94%) found the session effective in getting their personal statement started, and 65 (70%) were surprised by the quality of their writing. Almost all could trace some of their final statement to the workshop. Forty-six (85%) found working with other students helpful, and 49 (91%) would recommend the session to future students; 47 (87%) agreed that the workshop was "fun." The full workshop will be repeated yearly. Workshops will also be offered to residents preparing fellowship applications. A shorter version (without the peer-edit critique) was used successfully with the entire Class of 2016 to help them reflect on their initial clinical encounters. The authors will seek further opportunities to enhance reflection for students, residents, and faculty with these techniques.
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Simundic, Ana-Maria
2013-01-01
From the issue 23(1) we have implemented several major changes in the editorial policies and procedures. We hope that those changes will raise awareness of our potential authors and reviewers for research and publication integrity issues as well as to improve the quality of our submissions and published articles. Among those changes is the launch of a special journal section called Research Integrity Corner. In this section we aim to publish educational articles dealing with different research and publication misconduct issues. Moreover, we have done a comprehensive revision of our Instructions to authors. Whereas our former Instructions to authors have mostly been concerned with recommendations for manuscript preparation and submission, the revised document additionally describes the editorial procedure for all submitted articles and provides exact journal policies towards research integrity, authorship, copyright and conflict of interest. By putting these Guidelines into action, we hope that our main ethical policies and requirements are now visible and available to all our potential authors. We have also revised the former Authorship and copyright form which is now called the Author statement form. This form now contains statements on the authorship, originality of work, research ethics, patient privacy and confidentiality, and copyright transfer. Finally, Journal has adopted the ICMJE Form for Disclosure of Potential Conflicts of Interest. From this issue, for each submitted article, authors are requested to fill out the "ICMJE Form for Disclosure of Potential Conflicts of Interest" as well as the Author statement form and upload those forms during the online manuscript submission process. We honestly believe that our authors and readers will appreciate such endeavors. In this Editorial article we briefly explain the background and the nature of those recent major editorial changes.
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2010-02-23
...Pursuant to the National Environmental Policy Act (NEPA) and the California Environmental Quality Act (CEQA), the U.S. Army Corps of Engineers, Sacramento District (USACE) intends to prepare a joint environmental impact statement/environmental impact report (EIS/EIR) for the Lower Walnut Creek General Reevaluation Report (LWCGRR). USACE will serve as lead agency for compliance with NEPA, and the Contra Costa County Flood Control and Water Conservation District (CCCFCWCD) will serve as lead agency for compliance with CEQA. The LWCGRR will evaluate alternatives, including a locally preferred plan, for providing flood risk management and ecosystem restoration along the northern portion of the Walnut Creek watershed in the Central Coast of California. The approximate drainage area of the proposed action and analysis is 180 square miles.
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2013-08-22
... the preparation and submission of consolidated financial statements for the Department based upon the...; (4) Provides financial statement review and analyses for the OPDIV and Department consolidated... the consolidated financial statements; (4) Supports the maintenance and operation of Department...
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10 CFR 51.76 - Draft environmental impact statement-limited work authorization.
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...
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2010-07-15
...Pursuant to section 102 of the National Environmental Policy Act (NEPA) of 1969, as implemented by the Council on Environmental Quality Regulations (40 Code of Federal Regulations [CFR] Parts 1500- 1508), and Executive Order 12114, the Department of the Navy (DON) announces its intent to prepare an Environmental Impact Statement (EIS) and Overseas EIS (OEIS) to evaluate the potential environmental effects associated with military readiness training and research, development, testing, and evaluation (RDT&E) activities (hereinafter referred to as ``training and testing'' activities) conducted within the Atlantic Fleet Training and Testing (AFTT) study area. The AFTT study area includes the western North Atlantic Ocean along the east coast of North America (including the area where the Undersea Warfare Training Range will be used), the Chesapeake Bay, and the Gulf of Mexico. Also included are select Navy pierside locations and channels. The AFTT study area does not include the Arctic. This EIS and OEIS is being prepared to renew and combine current regulatory permits and authorizations; address current training and testing not covered under existing permits and authorizations; and to obtain those permits and authorizations necessary to support force structure changes and emerging and future training and testing requirements. The DON will invite the National Marine Fisheries Service to be a cooperating agency in preparation of this EIS and OEIS.
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7 CFR 1221.113 - Financial statements.
2010-01-01
... Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION ORDER Sorghum Promotion, Research, and Information Order Sorghum Promotion, Research, and Information Board § 1221.113 Financial statements. (a) As requested by the Secretary, the Board shall prepare...
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International Nuclear Information System (INIS)
Blix, H.
1991-01-01
The document contains the following two statements of Hans Blix, Director General of the IAEA: Statement to the 34th Session of the General Conference of the International Atomic Energy Agency, 17 September 1990; Statement to the 45th Session of the United Nations General Assembly, 23 October 1990. A separate abstract was prepared for each of these statements
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International Nuclear Information System (INIS)
Blix, H.
1991-01-01
The document contains the following two statements of Hans Blix, Director General of the IAEA: Statement to the 35th session of the General Conference of the International Atomic Energy Agency, 16 September 1991; Statement to the 46th session of the United Nations General Assembly, 21 October 1991. A separate abstract was prepared for each of these statements
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2013-05-09
... Statements of Account. They agreed that the verification should be conducted by a certified public accountant... Public Accountants (``AICPA'') or the State Board of Accountancy that licensed the auditor while the... professional association for certified public accountants. In any event, it seems unlikely that the copyright...
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10 CFR 51.53 - Postconstruction environmental reports.
2010-01-01
... renewal of a license to operate a nuclear power plant under part 54 of this chapter shall submit with its... related to the environmental effects of the proposed action and the alternatives. In addition, the... impact statement; supplements to the final environmental impact statement, including supplements prepared...
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2010-04-12
... TENNESSEE VALLEY AUTHORITY Supplemental Environmental Impact Statement for Sequoyah Nuclear Plant... National Environmental Policy Act. TVA will prepare a supplemental environmental impact statement (SEIS) to update information in the 1974 Final Environmental Statement for Sequoyah Nuclear Plant Units 1 and 2...
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2012-03-20
... an Environmental Impact Statement for Proposed Outer Continental Shelf Gulf of Mexico Eastern... initiating in preparation for completing an Environmental Impact Statement (EIS) under the National... and Gas Lease Sale 224: Eastern Planning Area, Final Supplemental Environmental Impact Statement (OCS...
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2011-07-01
... Availability of the Draft Environmental Impact Statement for the West Chocolate Mountains Renewable Energy...) for the West Chocolate Mountains Renewable Energy Evaluation Area. By this notice, the BLM is...: You may submit comments related to the West Chocolate Mountains Renewable Energy Evaluation Area by...
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International Nuclear Information System (INIS)
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 1, 2001
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2007 Posture Statement, Army Reserve: An Operational Force
National Research Council Canada - National Science Library
Stultz, Jack C
2007-01-01
The 2007 Army Reserve Posture Statement describes how the Army Reserve continues to transform from a strategic reserve to an operational force, meeting today's challenges as it better prepares for future uncertainties...
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The utility of Pro Forma Income Statements.
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.
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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
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International Nuclear Information System (INIS)
1988-12-01
This volume is divided into five parts as follows: Summary and Index; Letters submitted by commenters in response to the Draft Environmental Impact Statement (DEIS) from date of issue through October 17, 1988; Transcripts of testimony at the public hearings conducted by the DOE in the vicinity of each site alternative; Letters postmarked after October 17, 1988; and Comment responses to both the letters and the testimony. This summary and index is published as a guide to the reader in reviewing this document. The summary is of the approximately 7000 comments received by the DOE from a total of about 5700 commenters. It was prepared as a general reference and guide to the readers of this volume. The Index follows the summary. The first index is an alphabetical listing of commenters (of both letters and transcripts) and indicates the number each commenter was assigned. The commenter numbers guide the reader to DOE comment responses in Volume 2B which are in numerical order
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12 CFR 620.2 - Preparing and filing the reports.
2010-01-01
... annual and quarterly financial statements on a combined or consolidated basis shall also include in the...: (a) Copies of each report required by this part, including financial statements and related schedules... from accounting policies of the combined or consolidated statements. (2) Any bank that prepares its...
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Fuel Receiving and Storage Station. Nuclear Regulatory Commission's final environmental statement
International Nuclear Information System (INIS)
1976-01-01
The following items are covered: the site, the station, environmental effects of site preparation and station construction, environmental effects of station operation, effluent and environmental monitoring programs, environmental effects of accidents, need for BFRSS, benefit-cost analysis of alternatives, generic environmental impact statements, and discussion of and response to comments received on the draft environmental statement
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On the preparation of environmental impact statements in the United States of America
Carson, James E.
The National Environmental Policy Act of 1969 (NEPA) requires that an Environmental Impact Statement (FIS) be prepared whenever a federal action is considered that could result in a significant impact on the environment. Such actions include the issuance of construction or operating licenses for nuclear facilities and power plants, hydroelectric dams, or the diversion of water from rivers and lakes. An EIS is usually required if federal funds are involved. The U.S. Environmental Protection Agency and U.S. Council for Environmental Quality have developed guidelines and regulations for the preparation of an EIS. An EIS is not a scientific report. It is a legal document whose primary function is its use by decision-making agencies in approving or not approving the proposed federal action. The EIS is also used to inform the public and other government agencies of the environmental impacts of the proposed facility. The NEPA process allows public input into the decision-making process. An EIS should be short and concise, analytical, conclusory, be written for a non-technical audience, discuss the pros and cons of the proposed facility, and examine the impacts of all alternatives to the proposed action. The EIS should identify all adverse environmental impacts that cannot be avoided. The conclusions reached in the EIS should be clearly stated and supported by discussions and data in the text and by references to show that the agency has made the necessary analyses. The paper discusses the purpose and contents of these documents and the environmental procedures used in the U.S.A., especially as they relate to nuclear power plants.
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2010-04-01
... substantially duplicate disclosure elsewhere in the parent company's consolidated financial statements; and (12) Where the parent company's consolidated financial statements are prepared on a comprehensive basis other... included elsewhere in the reconciliation of the consolidated financial statements. [65 FR 51707, Aug. 24...
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2013-12-06
...-Wilson Corridor Comprehensive Management Plan, Environmental Impact Statement, Grand Teton National Park... is preparing a Comprehensive Management Plan and Environmental Impact Statement (EIS) for the Moose...; (2) distinguish the corridor's fundamental and other important resources and values; (3) clearly...
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How to submit an ATIP request | IDRC - International Development ...
International Development Research Centre (IDRC) Digital Library (Canada)
Corporations, businesses, and organizations with a Canadian presence have the right to make an access to Information request. Please note that an applicant may be charged additional search fees and/or preparation fees in regards to a request they have submitted under the Access to Information Act.
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Directory of Open Access Journals (Sweden)
Hana Bohušová
2015-01-01
Full Text Available The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison. The data of non-financial companies listed on the Prague Stock Exchange and reporting information on operating lease in accordance with IAS 17 are used. The study presents the impact of operating lease capitalization on companies’ financial statements and financial analysis ratios. The results show a negative impact of operating lease capitalization on financial analysis ratios. The study was motivated by a common effort of the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB to develop the common standard for Lease reporting. In 2013, a joint exposure dra of standard (ED2013/6 Leases was published. Under the new standard, it is required to capitalize all lease agreements over one year. The distinction between operating leases and finance leases should not exist anymore. The study was carried out to demonstrate the potential impact resulting from the proposed adoption of the new accounting standard concerning mandatory capitalization of all lease contracts.
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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.
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49 CFR 520.34 - Comments on environmental statements prepared by other agencies.
2010-10-01
... systems, traffic congestion, threats to health, or other consequences adverse to the environmental goals... changes in vehicular or pedestrian access. b. Statement of the “national, State or local significance” of...
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2011-09-16
...The Department of the Navy published a document in the Federal Register (76 FR 174) on September 8, 2011, concerning public scoping meetings to support the development of an Environmental Impact Statement/Overseas Environmental Impact Statement for the Mariana Islands Training and Testing Study Area. The document contained an incorrect scoping date.
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2011-04-15
... at 1340 Financial Blvd, Reno, NV 89502, is a cooperating agency for this NEPA analysis. Responsible... Impact Statement for Geothermal Leasing on the Humboldt-Toiyabe National Forest AGENCY: Forest Service, USDA. ACTION: Notice of Intent to prepare an environmental impact statement. SUMMARY: The Humboldt...
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12 CFR 630.4 - Responsibilities for preparing the report to investors.
2010-01-01
... statements on a consolidated basis with its subsidiaries, consolidated financial data of the bank and its... Systemwide combined financial statements and notes thereto, and such other disclosures, supplemental... information needed for preparation of the Systemwide combined financial statements and disclosures required to...
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National Research Council Canada - National Science Library
2001-01-01
The Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, requires DoD to submit to the Office of Management and Budget annual audited financial statements...
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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...
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2016-04-06
consolidated financial statements (governmentwide financial statements ). Unless these...the U.S. government’s fiscal year 2015 consolidated financial statements (governmentwide financial statements ), which is included in the Financial ...Processes Used to Prepare the U.S. Consolidated Financial Statements , GAO-15-630 (Washington, D.C.: July 30, 2015). A detailed discussion of
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Return on investment (ROI) proposal preparation guide
International Nuclear Information System (INIS)
BOOM, R.J.
1999-01-01
Section I: Background Return on Investment (ROI) Proposal Preparation Guide-- Over $1.9M is available to fund fiscal year (FY) 2000 waste minimization projects on the Hanford Site. This money was allocated by the US. Department of Energy Headquarters (DOE-HQ). The U.S. Department of Energy, Richland Operations (RL) and the U.S. Department of Energy, Office of River Protection (ORP) are currently seeking pollution prevention proposals from across the Hanford Site that provide a high return-on-investment (ROI) by reducing waste and associated management costs. Purpose of ROI Training The ROI Proposal Preparation Guide is a tool to assist Hanford waste generators in preparing ROI proposal forms for submittal to RL for funding. 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 to complete the ROI forms, and submit a proposal that is eligible to receive funding. This guide accompanies the one-hour training workshop on how to prepare and submit an ROI proposal
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2012-08-03
... Impact Statement, Including a Programmatic Agreement, for the Clark, Lincoln, and White Pine Counties...) has prepared a Final Environmental Impact Statement (EIS) and a Programmatic Agreement (PA), which is.... 100 N., Nephi Beaver Library, 55 W. Center St., Beaver FOR FURTHER INFORMATION CONTACT: Penny Woods...
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2011-06-10
... Impact Statement, Including a Draft Programmatic Agreement, for the Clark, Lincoln, and White Pine...) has prepared a Draft Environmental Impact Statement (EIS) and a Draft Programmatic Agreement (PA.... 100 N., Nephi Beaver Library, 55 W. Center St., Beaver. The Draft EIS describes and analyzes SNWA's...
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International Nuclear Information System (INIS)
1999-02-01
BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to the US Army Engineer District, Alaska (Corps) to initiate the review process for BPXA's plans to develop and produce oil and gas from the Northstar Unit. The Corps determined that issuance of a permit for BPXA's proposed project constituted a major federal action that may significant affect the quality of the human environment pursuant to the National Environmental Policy Act (NEPA). In addition, the US Environmental Protection Agency (EPA), upon review of BPXA's permit application, determined under provisions of the Clean Water Act and 40 CFR Part 6 Subpart F that permitting for BPXA's proposed project constituted a major federal action that may significantly affect the quality of the human environment. As a result, preparation of an Environmental Impact Statement (EIS) under NEPA was undertaken to identify and evaluate a range of reasonable alternatives and evaluate the potential effects the alternatives, including BPXA's proposed project, may have on the human environment
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Statements of work for FY 1995 to 2000
International Nuclear Information System (INIS)
Mann, F.M.
1995-01-01
The activities and tasks needed to successfully prepare an interim, preliminary, and final performance assessment on the disposal of the low-level fraction of Hanford tank wastes are given. Included are analytic, experimental, computational, writing, and approval tasks. These statements of work will be revised annually
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Return on investment (ROI) proposal preparation guide
International Nuclear Information System (INIS)
Valero, O.J.
1998-01-01
The ROI Proposal Preparation Guide is a tool to assist Hanford waste generators in preparing ROI proposal forms for submittal to Department of Energy, Richland Operations Office (DOE/RL) for funding. 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 to complete the ROI forms, and submit a proposal that is eligible to receive funding
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ETF Mission Statement document. ETF Design Center team
International Nuclear Information System (INIS)
1980-04-01
The Mission Statement document describes the results, activities, and processes used in preparing the Mission Statement, facility characteristics, and operating goals for the Engineering Test Facility (ETF). Approximately 100 engineers and scientists from throughout the US fusion program spent three days at the Knoxville Mission Workshop defining the requirements that should be met by the ETF during its operating life. Seven groups were selected to consider one major category each of design and operation concerns. Each group prepared the findings of the assigned area as described in the major sections of this document. The results of the operations discussed must provide the data, knowledge, experience, and confidence to continue to the next steps beyond the ETF in making fusion power a viable energy option. The results from the ETF mission (operations are assumed to start early in the 1990's) are to bridge the gap between the base of magnetic fusion knowledge at the start of operations and that required to design the EPR/DEMO devices
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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.
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75 FR 34666 - Stream Protection Rule; Environmental Impact Statement
2010-06-18
... rule means that we will need to prepare a new environmental impact statement rather than the supplement.... Establishing corrective action thresholds. Land Forming and Fill Optimization. Revising the backfilling and... Original Contour Exceptions. Limiting variances and exceptions from approximate original contour...
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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...
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Directory of Open Access Journals (Sweden)
Mark McBride
2018-04-01
Full Text Available Joseph Raz has introduced an interesting class of statements —detached statements— into the philosophical lexicon. In brief, such statements are (informa- tive normative statements, yet the speaker does not, in so uttering them, express or convey acceptance of the point of view of the hearer to whom they are addressed (as contrasted with committed statements, where the speaker does express or convey such acceptance. I propose to offer a novel analysis of such statements (and to clear away some confusions about them. In brief, such statements will be analysed as wide-scope normative conditionals.
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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.
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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.
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International Nuclear Information System (INIS)
Blix, H.
1994-10-01
The document reproduces the two statements of the IAEA Director General to the 38th Session of the General conference of the IAEA from 19 September 1994 and to the 49th Session of the United Nations General Assembly from 17 October 1994. A separate abstract was prepared for each statement
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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.…
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2011-04-25
... DEPARTMENT OF THE INTERIOR National Park Service [NPS-PWR-PWRO--0315-696; 8145-8B90-SZM] Dog... Impact Statement/Dog Management Plan, Golden Gate National Recreation Area. SUMMARY: The National Park Service has prepared a Draft Dog Management Plan and Environmental Impact Statement (Plan/DEIS). The Plan...
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76 FR 61106 - Notice of Intent To Prepare an Environmental Impact Statement
2011-10-03
... an Environmental Impact Statement Summary: In accordance with the National Environmental Policy Act... small agricultural community located in western Maryland. The campus is a component of the National... gsf. Approximately 199 people work at the NIH Animal Center site. A Master Plan is an integrated...
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International Nuclear Information System (INIS)
1999-02-01
BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to the US Army Engineer District, Alaska to initiate the review process for BPXA's plans to develop and produce oil and gas from the Northstar Unit. This report contains Appendices K (continued) of an Environmental Impact Statement which was undertaken to identify and evaluate the potential effects the proposed project may have on the environment
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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
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Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements
Directory of Open Access Journals (Sweden)
Liana GADAU
2016-04-01
Full Text Available The accounting principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting. We consider necessary to improve the analyzed concepts by bringing additional information, as clear and comprehensive as possible, information used as reference in the preparation of financial statements. Moreover, is crucial to apply an unitary thinking of the accounting referential which is linked to these accounting principles. The research methods used in analyzing the principles are: documentation of theoretical study of normative acts in the field of accounting, observation, comparative analysis, synthesis, information classification and data interpretation.
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APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA
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...
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2012-03-23
... Environmental Impact Statement for the Louisiana Coastal Area (LCA)--Louisiana, Mississippi River Hydrodynamic... impact statement (EIS) for the Louisiana Coastal Area (LCA)--Louisiana, Mississippi River Hydrodynamic... tiered off of the November 2004, programmatic EIS for the Louisiana Coastal Area (LCA), Louisiana...
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Directory of Open Access Journals (Sweden)
Frank Doussy
2014-10-01
Full Text Available The Schools Act, 84 of 1996 (section 42(b, requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43 and according to section 43(6, “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.
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76 FR 21790 - Environmental Impact Statement: Interstate 66 Corridor, Virginia
2011-04-18
... prepare a Tier 1 Environmental Impact Statement, in cooperation with the Virginia Department of... and Environmental Team Leader, Federal Highway Administration, Post Office Box 10249, Richmond...: The Federal Highway Administration (FHWA), in cooperation with the Virginia Department of...
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2012-11-16
... recreation and tourism, with minimal temporary negative impact on the ecosystem and the adjacent communities... Environmental Impact Statement and Feasibility Report for the Cano Martin Pena Ecosystem Restoration, San Juan... Environmental Impact Statement (DEIS) and Feasibility Report (FR) for the ecosystem restoration of the Cano...
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Introduction statement at the panel discussion [contributed by H. Reijonen, IAEA
International Nuclear Information System (INIS)
Reijonen, H.
1993-01-01
Full text: Introduction at the Panel discussion: I'm really not prepared to make any policy statements at this stage because the multi-lateral-informational exercises on this topic are still taking their form. I may just briefly mention what the Agency has been doing on this topic during the last six months or so. Last May we had an advisory group meeting in Vienna with a topic 'Research Reactor Renewal and Upgrading Program', but did not consider only fuel cycle questions but also other matters of interest. The outcome of this meeting will be submitted to the International Nuclear Fuel Cycle Evaluation Working Group. We have just published the proceedings of this meeting which is the 'Agency Technical Document, No. 214'. This is a cost-free publication that we can send to any one of you who wishes to have it and the secretaries at the Information Desk have an order list so during the break if you just please write down your name and address we shall then send the document to you. Some sort of continuation to that meeting and also a continuation to the discussion that we have had here yesterday and today, we are planning to have a consultant's meeting in preparation of the program on research reactor core conversions to use low enriched uranium instead of highly enriched uranium. This exercise has been coordinated with INFCE and it is not the intention that work would be duplicating each other but rather all meeting at the end of November, early December, is something that we would like to look at concrete cases i mainly developing countries that are currently utilizing highly enriched uranium so that we would like to make some sort of a check list or technical evaluation of what must be done in certain country cases to prepare core conversions that would utilize the new fuel designs that have been discussed here yesterday and today. We also hope that during the meeting in about three weeks, we could discuss some demonstration projects or programs that could take
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International Nuclear Information System (INIS)
1999-02-01
BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to the US. Army Engineer District, Alaska to initiate the review process for BPXA's plans to develop and produce oil and gas from the Northstar Unit. This report contains Appendices B--K of an Environmental Impact Statement which was undertaken to identify and evaluate the potential effects the proposed project may have on the environment
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International Nuclear Information System (INIS)
1999-02-01
BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to the US Army Engineer District, Alaska to initiate the review process for BPXA's plans to develop and produce oil and gas from the Northstar Unit. This report contains Appendices L-P of an Environmental Impact Statement which was undertaken to identify and evaluate the potential effects the proposed project may have on the environment
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2010-04-16
...-82385] Notice of Availability of the Final Environmental Impact Statement for the UNEV Refined Liquid...) has prepared a Proposed Resource Management Plan Amendment (RMPA)/Final Environmental Impact Statement..., Tooele, Juab, Millard, Beaver, Iron, and Washington Counties in Utah; and Lincoln and Clark Counties in...
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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.
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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
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PRESENT AND FUTURE OF NATIONAL ACCOUNTING REGULATIONS COMPLIANT WITH EUROPEAN DIRECTIVES
Directory of Open Access Journals (Sweden)
Dorina, LUȚĂ
2014-11-01
Full Text Available Financial statements are the basic form to submit accounting information and they envisage the provision of information on an enterprise's financial status, performance and cash flow. The quality of financial reporting arises from accounting norms that impose a joint terminology ensuring accounting information's comparability, communication and understanding. In the European Union, the standards adopted by the Council of European Communities aim at harmonizing accounting systems, preparing and submitting annual financial statements. To apply them, member states must first incorporate them into their own legislations resorting over time to various implementation solutions, which involves certain difficulties due to economic, social and political peculiarities. In this respect, the European Parliament has adopted Directive 2013/34/EU regarding annual financial statements, consolidated financial statements and associated reports of various types of enterprises. The present paper envisages a comparative study of old directives (Fourth Directive and Seventh Directive and the new Directive.
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75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions
2010-09-09
... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...
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Generic impact statement for commercial radioactive waste management
International Nuclear Information System (INIS)
Unruh, C.M.
1976-01-01
ERDA is preparing a generic environmental impact statement on the treatment and disposal of waste resulting from commercial reactors and post fission operations in the light water reactor (LWR) fuel cycle. Expert contributions will be provided by many of the ERDA national laboratories and contractors. The waste management aspects of the statement will be based on available technology as presented in the recently issued ''Alternatives for Managing Waste from Reactors and Post Fission Operations in the LWR Fuel Cycle,'' ERDA-76-43 Document. This 1500 page, five volume Technical Alternative Document (TAD) describes the status of technology (to September, 1975) for handling post fission radioactive waste generated by the production of electricity by nuclear power light water reactor-generator systems. The statement will be generic in nature discussing typical or hypothetical facilities in typical or hypothetical environments. It is not intended to replace environmental statements required in support of specific projects nor for Nuclear Regulatory Commission licensing procedures. A major purpose of the generic statement is to inform the public and to solicit comments on the ERDA program for: (1) the final disposition of commercial radioactive waste, (2) waste treatment, (3) waste interim storage, and (4) transportation of waste. The statement will discuss the ERDA contingency program to provide retrievable storage of such waste if they should be transferred to Federal custody prior to the availability of the geologic isolation facilities for terminal disposal. The generic statement will not address radioactive waste resulting from U.S. Defense Programs, the mining or milling of uranium, the management of waste from the breeder reactor program, waste from other nations, nor will it include an evaluation of the impact of waste resulting from power sources other than light water reactors
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2012-10-12
... of the Final Environmental Impact Statement for the Mount Hope Project, Eureka County, NE AGENCY... prepared a Final Environmental Impact Statement (EIS) for the Mount Hope Project and by this notice is... Register. ADDRESSES: Copies of the Mount Hope Project Final EIS are available at the Battle Mountain...
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A Shift in Emphasis: Comments on CAE's New Mission Statement
Anderson-Levitt, Kathryn M.
2007-01-01
In a presidential address prepared for the 2006 Council on Anthropology and Education (CAE) meeting, I argue that the new mission statement for CAE represents not a new direction for the organization, but simply a shift in emphasis, albeit an important and timely shift.
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Preparation of patients submitted to thyroidectomy with oral glucose solutions.
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.
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2011-03-04
... Project; Notice of Availability of the Final Environmental Impact Statement for the Mccloud-Pit... Pit Rivers in Shasta County, California and has prepared a final environmental impact statement (EIS... and the alternatives for relicensing the McCloud-Pit Project. The final EIS documents the views of...
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2012-08-06
... Impact Statement for the Moapa Solar Energy Center on the Moapa River Indian Reservation, Clark County NV... Environmental Impact Statement (EIS) that evaluates a solar energy generation center on the Moapa River Indian... . SUPPLEMENTARY INFORMATION: The Proposed Action consists of constructing and operating a solar generation energy...
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Preparing for Assisted Reproductive Technology
... 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 ...
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Governmental Accounting in Rwanda : a case study with focus on the financial statements
Mwanaidi, Mari Claire
2011-01-01
The purpose of this thesis is to analyse the consolidated financial statements of the government of Rwanda for the year ended 31 December 2008. Two types of accounting are discussed namely, money accounts and accrual (profit) accounts. The aim is to discuss which accounting model is used to prepare the financial statements of Rwanda. We found out that, the accrual accounts (fund accounting) are used in Rwanda to report the money effects of revenues and expenditures. Accordingly, we introduce ...
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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.”
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Directory of Open Access Journals (Sweden)
Duc Tai Do
2018-06-01
Full Text Available This research is conducted for evaluating the impact levels of determinants affecting the differences of financial statements of FDI firms under Vietnamese Accounting (VA and International Ac-counting (IAS/IFRS. Data were collected by conducting survey of FDI firms and audit firms for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed for showing the influence levels of determinants on the variable of differences of financial reports. The results show that seven determinants had positive relationships with the differences of financial statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings, some recommendations are given for reducing fee of conversion of financial statements from Vietnamese accounting to international accounting, increasing the comparability of financial statements and improving information quality of financial statements.
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2013-07-19
....XXX; AZA35079] Notice of Availability of the Final Environmental Impact Statement for the Proposed Sun... Land Management (BLM) has prepared a Final Environmental Impact Statement (EIS) for the proposed Sun..., operate, and maintain a 500/230-kV overhead transmission line from the Sun Valley Substation to the Morgan...
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Environmental impact statements: an analysis of six years' experience by seventy federal agencies
International Nuclear Information System (INIS)
1976-03-01
This report assesses federal implementation of the environmental impact statement requirement of the National Environmental Policy Act. The report asks how well the requirement fulfills its purpose of helping government officials reach informed decisions. It considers whether the content and quality of impact statements are adequate; whether complaints about delay from EIS procedures are justified; what purposes may be served by preparing impact statements on broad government programs or groups of projects; whether EIS review by state as well as federal agencies is working well or is in need of improvement; and whether public involvement in the whole process is satisfactory. It also examines some other special questions arising from the EIS requirement
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Compilation of the FY 1999 Department of the Navy Working Capital Fund Financial Statements
National Research Council Canada - National Science Library
2000-01-01
...) Cleveland Center consistently and accurately compiled and consolidated financial data received from Navy field organizations and other sources to prepare the FY 1999 Navy Working Capital Fund financial statements...
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2012-10-05
...; UTU-83067] Notice of Availability of Final Environmental Impact Statement for the Sigurd to Red Butte... (BLM) has prepared a Final Environmental Impact Statement (EIS) for the Sigurd to Red Butte No. 2--345...; Utah School and Institutional Trust Lands Administration; Millard, Sevier, Beaver, Iron, and Washington...
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International Nuclear Information System (INIS)
Taylor, S.A.; Torkzad, M.R.; Bhatnagar, G.; Avni, F.; Cronin, C.G.; Hoeffel, C.; Kim, S.H.; Laghi, A.; Napolitano, M.; Petit, P.; Rimola, J.; Tolan, D.J.; Zappa, M.; Puylaert, C.A.J.; Stoker, J.
2017-01-01
To develop guidelines describing a standardised approach to patient preparation and acquisition protocols for magnetic resonance imaging (MRI), computed tomography (CT) and ultrasound (US) of the small bowel and colon, with an emphasis on imaging inflammatory bowel disease. An expert consensus committee of 13 members from the European Society of Gastrointestinal and Abdominal Radiology (ESGAR) and European Society of Paediatric Radiology (ESPR) undertook a six-stage modified Delphi process, including a detailed literature review, to create a series of consensus statements concerning patient preparation, imaging hardware and image acquisition protocols. One hundred and fifty-seven statements were scored for agreement by the panel of which 129 statements (82 %) achieved immediate consensus with a further 19 (12 %) achieving consensus after appropriate modification. Nine (6 %) statements were rejected as consensus could not be reached. These expert consensus recommendations can be used to help guide cross-sectional radiological practice for imaging the small bowel and colon. (orig.)
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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.)
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2013-03-26
... Statement (EIS) for the Formal Training Unit (FTU) and Main Operating Base 1 (MOB 1) for the Beddown of KC... Statement (EIS) for the Formal Training Unit (FTU) and Main Operating Base 1 (MOB 1) for the Beddown of KC...-46A tanker aircraft, associated infrastructure and manpower of the FTU and MOB 1 at existing active...
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2011-05-27
...; UTU-83067] Notice of Availability of Draft Environmental Impact Statement for the Sigurd to Red Butte..., as amended, the Bureau of Land Management (BLM) has prepared a Draft Environmental Impact Statement... Service; State of Utah; Millard, Sevier, Beaver, Iron, and Washington counties, Utah; and the cities of St...
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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
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78 FR 39968 - Flight Data Recorder Airplane Parameter Specification Omissions and Corrections
2013-07-03
... excluded from preparation of an environmental assessment or environmental impact statement under the... comments, data, or views. The agency also invites comments relating to the economic, environmental, energy... always been 1 sample per second. A review of the original typewritten document that was submitted for...
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2010-01-01
... of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and... examination by the Secretary; (e) To prepare periodic statements of the financial operations of the committee..., handling, and marketing conditions with respect to cranberries; (i) To submit to the Secretary the same...
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Teaching the Statement of Changes in Financial Position--A Worksheet Approach.
Byrd, David B.; Byrd, Sandra D.
1986-01-01
The worksheet approach to preparing a Statement of Changes in Financial Position (SCFP) is presented. An example that has been developed for presentation to the class during the first class period spent on SCFPs is discussed. Conversion of working capital to cash is also explained. (CT)
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2015-01-01
These documents include the report from independent auditors balance sheet, the statement of income, the statement of changes in equity, the statement of cash flows and the explanatory notes to the financial statements.
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Automatically Preparing Safe SQL Queries
Bisht, Prithvi; Sistla, A. Prasad; Venkatakrishnan, V. N.
We present the first sound program source transformation approach for automatically transforming the code of a legacy web application to employ PREPARE statements in place of unsafe SQL queries. Our approach therefore opens the way for eradicating the SQL injection threat vector from legacy web applications.
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Development of the UMTRA Project Groundwater Environmental Impact Statement
International Nuclear Information System (INIS)
Burt, C.; Ulland, L.; Metzler, D.
1993-01-01
This paper discusses the development and preparation of the Programmatic Environmental Impact Statement (PEIS) for the Uranium Mill Tailings Remedial Action (UMTRA) Groundwater Restoration Project. The initiation of the scoping process and preparation of the PEIS began when the Notice of Intent (NOI) to prepare the PEIS was published in the Federal Register on November 18, 1992. However, planning for the PEIS began well before the publication of the NOI, with various aspects of the PEIS, such as the initial formulation of the alternatives and the format of the scoping process, being developed early on. During this preliminary planning phase, it became clear that the preparation of this PEIS posed some significant challenges while at the same time provided for significant opportunities. This paper will briefly summarize the UMTRA Project, discuss the major sections in the PEIS, and describe the challenges and opportunities that developed during the preparation of the PEIS
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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.
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Textual Analysis of General Surgery Residency Personal Statements: Topics and Gender Differences.
Ostapenko, Laura; Schonhardt-Bailey, Cheryl; Sublette, Jessica Walling; Smink, Douglas S; Osman, Nora Y
2017-10-25
Applicants to US general surgery residency training programs submit standardized applications. Applicants use the personal statement to express their individual rationale for a career in surgery. Our research explores common topics and gender differences within the personal statements of general surgery applicants. We analyzed the electronic residency application service personal statements of 578 applicants (containing 3,82,405 words) from Liaison Committee on Medical Education-accredited medical schools to a single ACGME-accredited general surgery program using an automated textual analysis program to identify common topics and gender differences. Using a recursive algorithm, the program identified common words and clusters, grouping them into topic classes, which are internally validated. We identified and labeled 8 statistically significant topic classes through independent review: "my story," "the art of surgery," "clinical vignettes," "why I love surgery," "residency program characteristics," "working as a team," "academics and research," and "global health and policy." Although some classes were common to all applications, we also identified gender-specific differences. Notably, women were significantly more likely than men to be represented within the class of "working as a team." (p differences between the statements of men and women. Women were more likely to discuss surgery as a team endeavor while men were more likely to focus on the details of their surgical experiences. Our work mirrors what has been found in social psychology research on gender-based differences in how men and women communicate their career goals and aspirations in other competitive professional situations. Copyright © 2017 Association of Program Directors in Surgery. Published by Elsevier Inc. All rights reserved.
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International Nuclear Information System (INIS)
1976-02-01
A transcribed hearing record is presented together with written statements, documents, and exhibits submitted for inclusion in the record. Also included is the Report of the Presiding Board which is a summary of the views identifying the principal issues and concerns expressed or arising out of the hearing
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Stem cell research ethics: consensus statement on emerging issues.
Caulfield, Timothy; Ogbogu, Ubaka; Nelson, Erin; Einsiedel, Edna; Knoppers, Bartha; McDonald, Michael; Brunger, Fern; Downey, Robin; Fernando, Kanchana; Galipeau, Jacques; Geransar, Rose; Griener, Glenn; Grenier, Glenn; Hyun, Insoo; Isasi, Rosario; Kardel, Melanie; Knowles, Lori; Kucic, Terrence; Lotjonen, Salla; Lyall, Drew; Magnus, David; Mathews, Debra J H; Nisbet, Matthew; Nisker, Jeffrey; Pare, Guillaume; Pattinson, Shaun; Pullman, Daryl; Rudnicki, Michael; Williams-Jones, Bryn; Zimmerman, Susan
2007-10-01
This article is a consensus statement by an international interdisciplinary group of academic experts and Canadian policy-makers on emerging ethical, legal and social issues in human embryonic stem cells (hESC) research in Canada. The process of researching consensus included consultations with key stakeholders in hESC research (regulations, stem cell researchers, and research ethics experts), preparation and distribution of background papers, and an international workshop held in Montreal in February 2007 to discuss the papers and debate recommendations. The recommendations provided in the consensus statement focus on issues of immediate relevance to Canadian policy-makers, including informed consent to hESC research, the use of fresh embryos in research, management of conflicts of interest, and the relevance of public opinion research to policy-making.
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DEFF Research Database (Denmark)
Hjelholt, Morten; Jensen, Tina Blegind
2015-01-01
IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... as part of a feedback loop to re-attach the localized IT project to the broader national discourse. The paper concludes with reflections on how to actively build on resonating statements as a strategic resource for legitimizing IT projects...
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2012-05-02
... a Environmental Impact Statement (EIS) for the HOPE SF Development at Potrero Terrace and Potrero... Statement (EIR/EIS) for the HOPE SF Development at the Potrero Terrace and Potrero Annex Public Housing Development (Potrero HOPE SF Master Plan Project). The EIR/EIS will be a joint National Environmental Policy...
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24 CFR 990.300 - Preparation of operating budget.
2010-04-01
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Preparation of operating budget... Resident Management Corporations (RMCs) § 990.300 Preparation of operating budget. (a) The RMC and the PHA must submit operating budgets and calculations of operating subsidy to HUD for approval in accordance...
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75 FR 14593 - Environmental Impact Statements and Regulations; Availability of EPA Comments
2010-03-26
... Management Plan for Reef Fish Resources, Addresses Bycatch of Sea Turtles in the Bottom Longline Component of... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8989-4] Environmental Impact Statements and Regulations; Availability of EPA Comments Availability of EPA comments prepared pursuant to the Environmental Review Process...
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IMAP Statement on safeguarding reproductive rights in the face of declining fertility
DEFF Research Database (Denmark)
Tellier, Siri
This Statement has been prepared by the International Medical Advisory Panel (IMAP) and was approved in November 2016. Profound changes in demographic patterns are taking place globally. Birth rates are falling in most countries around the world. Many governments are concerned about the impact of...
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National Research Council Canada - National Science Library
1998-01-01
.... Beginning in FY 1996, the Defense Finance and Accounting Service (DFAS) Indianapolis Center became responsible for preparing the financial statements for the Department 97 general fund appropriations...
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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.
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Report #2005-1-00081, May 4, 2005. We identified the following reportable conditions: We could not assess the adequacy of automated controls. EPA needs to improve financial statement preparation and quality control.
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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.
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Accounting Entries Made in Compiling the FY 2000 Air Force General Funds Financial Statements
National Research Council Canada - National Science Library
2001-01-01
... to the Office of Management and Budget. This audit is one in a series of audits of accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD...
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75 FR 48305 - Kaibab National Forest; Arizona; Uranium Exploratory Drilling Project
2010-08-10
... Drilling Project AGENCY: Forest Service, USDA. ACTION: Notice; correction. SUMMARY: This is a correction to a notice of intent to prepare an Environmental Impact Statement for the Uranium Exploratory Drilling... Exploratory Drilling Project, 800 S. 6th St., Williams, AZ 86046. Questions may also be submitted by facsimile...
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78 FR 72860 - White River National Forest; Summit County, CO; 2013 Arapahoe Basin Improvements EIS
2013-12-04
... environmental impact statement. SUMMARY: Arapahoe Basin Ski Area (A-Basin) has submitted a proposal to the White... Development Plan (MDP). The WRNF has accepted this proposal, and is preparing an Environmental Impact.... The Proposed Action is designed to: Provide The Beavers with snow safety operations and ski patrol...
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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.
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Back to Basics: Algebraic Foundations of the Statement of Cash Flows
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…
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Hanford Remedial Action Environmental Impact Statement, Richland, Washington. Implementation Plan
International Nuclear Information System (INIS)
1995-06-01
This implementation plan was prepared in compliance in compliance with 10 CFR 1021. It includes the following sections: introduction; purpose and need for departmental action; scope, content, and alternatives for the HRA EIS; public participation process; schedule for preparation of the HRA EIS; anticipated environmental reviews and consultations; and contractor disclosure statement. The following appendices are also included: notice of intent, federal register notice for extension of public scoping period, proposed annotated outline for the draft HRA EIS, summary of final report for the Hanford Future Site Uses Working Group, and summary of comments and responses from the public scoping process
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Financial Statements in Providing Financial Security of Agricultural Enterprises
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...
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International Nuclear Information System (INIS)
Ruokola, E.
2000-03-01
In May 1999, Posiva Ltd submitted to the Government an application, pursuant to the Nuclear Energy Act, for a Decision in Principle on a disposal facility for spent nuclear fuel from the Finnish nuclear power plants. The Ministry of Trade and Industry requested the Radiation and Nuclear Safety Authority (STUK) to draw up a preliminary safety appraisal concerning the proposed disposal facility. In the beginning of this report, STUK's statement to the Ministry and Industry concerning the proposed disposal facility is given. In that statement, STUK concludes that the Decision in Principle is currently justified from the standpoint of safety. The statement is followed by a safety appraisal, where STUK deems, how the proposed disposal concept, site and facility comply with the safety requirements included in the Government's Decision (478/1999). STUK's preliminary safety appraisal was supported by contributions from a number of outside experts. A collective opinion by an international group of ten distinguished experts is appended to this report. (orig.)
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International Nuclear Information System (INIS)
1999-02-01
BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to the US Army Engineer District, Alaska to initiate the review process for BPXA's plans to develop and produce oil and gas from the Northstar Unit. This report contains chapters 5--7 of an Environmental Impact Statement which was undertaken to identify and evaluate the potential effects the proposed project may have on the environment. Attention is focused on the effects of oil on the physical, biological, and human environments
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International Nuclear Information System (INIS)
Pickett, W.W.
1998-01-01
This Statement of Work outlines the deliverables and schedule for preparation of the Project W-520 Conceptual Design Report, including, work plans, site development plan, preliminary safety evaluation, and conceptual design
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National Association of College and University Business Officers (NJ1), 2001
2001-01-01
This guide was prepared for public institution business officers as a supplement to the "Guide to Implementation of GASB Statement 54 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, published in April 2000 by the Governmental Accounting Standards Board (GASB) on GASB Statements 34 and 35.…
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Hilton, Alan; Gerlach, Kent
1997-01-01
Presents a position statement of the Board of Directors of the Division on Mental Retardation and Developmental Disabilities that reviews the employment, preparation, and management of paraeducators. The statement addresses role definition, employment and management, legal and ethical responsibilities, job descriptions, paraeducator training, and…
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Victor-Octavian MULLER
2011-01-01
Within the European Union, parent companies have to prepare and publish both consolidated and individual financial statements. The objective of financial statements with general purpose is to give information regarding the financial position, performance and changes in financial position of the reporting entity, information that is useful to investors and other users in making economic decisions. In order to be useful, financial information needs to be relevant to the decision-making process ...
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Resource programs: Draft Environmental Impact Statement Resource Programs
International Nuclear Information System (INIS)
1992-03-01
Every two years, Bonneville Power Administration (BPA) prepares a Resource Program which identifies the resource actions BPA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Program's Environmental Impact Statement (RPEIS) is a programmatic environmental document which will support decisions made in several future Resource Programs. Environmental documents tiered to the EIS may be prepared on a site-specific basis. The RPEIS includes a description of the environmental effects and mitigation for the various resource types available in order to evaluate the trade-offs among them. It also assesses the environmental impacts of adding thirteen alternative combinations of resources to the existing power system. This report contains the appendices to the RPEIS
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International Nuclear Information System (INIS)
1986-12-01
In accordance with the National Environmental Policy Act and the Commission's implementing regulations and its April 27, 1981 Statement of Policy, the Programmatic Environmental Impact Statement related to decontamination and disposal of radioactive wastes resulting from March 28, 1979, accident Three Mile Island Nuclear Station, Unit 2 NUREG-0683 (PEIS) is being supplemented. This draft supplement updates the environmental evaluation of accident-generated water disposal alternatives published in the PEIS, utilizing more complete and current information. Also, the draft supplement includes a specific environmental evaluation of the licensee's recently submitted proposal for water disposition
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The concept of the materiality in the financial statement auditing
Raziūnienė, Daiva; Verbickaitė, Gintarė
2017-01-01
The financial auditors are required to provide the assurance for the public whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. The International Federation of Accountants, the International Auditing and Assurance Standards Board formulated general guidelines and principles of audit materiality assessments and provided that in auditing standards (IAA 320 and IAA 450). Financial auditors have independently to...
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Preliminary Study on the Revision of Nuclear Safety Policy Statement
International Nuclear Information System (INIS)
Lee, Y. E.; Lee, S. H.; Chang, H. S.; Choi, K. S.; Jung, S. J.
2011-01-01
Nuclear safety policy in Korea is currently declared in the Nuclear Safety Charter as the highest tier document and safety principles and directions are announced in the Nuclear Safety Policy Statement. As the circumstances affecting on the nuclear safety policy change, it needs to revise the Statement. This study aims to develop the revised Nuclear Safety Policy Statement to declare that securing safety is a prerequisite to the utilization of nuclear energy, and that all workers in nuclear industry and regulatory body must adhere to the principle of priority to safety. As a result, two different types of revision are being prepared as of August. One is based on the spirit of Nuclear Safety Charter as well as the direction of future-oriented safety policies including the changes in the environment after declaration of the Statement. The other is to declare the fundamental safety objective and safety principles as the top philosophy of national nuclear safety policy by adopting the '10 Safety Principles in IAEA Safety Fundamental' instead of the current Charter. Both versions of revision are subject to further in-depth discussion. However once the revision is finalized and declared, it would be useful to accomplish effectively the organizational responsibilities and to enhance the public confidence in nuclear safety by performing the regulatory activities in a planned and systematic manner and promulgating the government's dedication to priority to safety
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2015-10-01
The following statement was prepared by the Special Committee to Revise the Joint American Association of Endodontists/American Academy of Oral and Maxillofacial Radiology Position on Cone Beam Computed Tomography, and approved by the AAE Board of Directors and AAOMR Executive Council in May 2015. AAE members may reprint this position statement for distribution to patients or referring dentists. Copyright © 2015 American Academy of Oral and Maxillofacial Radiology and American Association of Endodontists. Published by Elsevier Inc. All rights reserved.
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Owen, Lysa E; Anderson, Stephanie Ann; Dowell, Johnathan S
2018-04-02
Medical schools globally are encouraged to widen access and participation for students from less privileged backgrounds. Many strategies have been implemented to address this inequality, but much still needs to be done to ensure fair access for all. In the literature, adverse circumstances include financial issues, poor educational experience and lack of professional-status parents. In order to take account of adverse circumstances faced by applicants, The University of Dundee School of Medicine offers applicants the opportunity to report circumstances which may have resulted in disadvantage. Applicants do this by completing a free text statement, known as an 'adversity statement', in addition to the other application information. This study analysed adversity statements submitted by applicants during two admissions cycles. Analysis of content and theme was done to identify the information applicants wished to be taken into consideration, and what range of adverse circumstances individuals reported. This study used a qualitative approach with thematic analysis to categorise the adversity statements. The data was initially analysed to create a coding framework which was then applied to the whole data set. Each coded segment was then analysed for heterogeneity and homogeneity, segments merged into generated themes, or to create sub-themes. The data set comprised a total of 384 adversity statements. These showed a wide range of detail involving family, personal health, education and living circumstances. Some circumstances, such as geographical location, have been identified and explored in previous research, while others, such as long term health conditions, have had less attention in the literature. The degree of impact, the length of statement and degree of detail, demonstrated wide variation between submissions. This study adds to the debate on best practice in contextual admissions and raises awareness of the range of circumstances and impact applicants wish to
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Uranium milling: Volume 1, Summary and text: Generic environmental impact statement: Draft
International Nuclear Information System (INIS)
1979-04-01
This generic environmental impact statement on uranium milling has been prepared in accordance with a notice of intent published by the Nuclear Regulatory Commission (NRC). The purpose of the statement is to assess the potential environmental impacts of uranium milling operations, in a programmatic context, including the management of uranium mill tailings, and to provide an opportunity for public participation in decisions on any proposed changes in NRC regulations based on this assessment. The principal objectives of the statement are to assess the nature and extent of the environmental impacts of uranium milling in the United states from local, regional, and national perspectives on both short- and long-term bases, to determine what regulatory actions are needed; to provide information on which to determine what regulatory requirements for management and disposal of mill tailings and mill decommissioning should be; and to support any rule makings that may be determined to be necessary. 39 figs., 130 tabs
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2011-09-09
... (SPR). In April 2011, Congress rescinded all funding for the SPR expansion project. FOR FURTHER... included no new funding to continue SPR expansion efforts and proposed cancellation of previously... expansion project, DOE prepared an environmental impact statement for the Site Selection for the Expansion...
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Resource Programs: Final Environmental Impact Statement
International Nuclear Information System (INIS)
1993-02-01
Every two years, BA prepares a Resource Program, which identifies the resource actions BA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Programs Environmental Impact Statement (RPEIS) is a programmatic environmental document that will support decisions made in several future Resource Programs. Environmental documents tiered to this EIS may be prepared on a site-specific basis. The RPEIS includes a description of the environmental effects and mitigation for the various resource types available in order to evaluate the trade-offs among them. It also assesses the environmental impacts of adding thirteen alternative combinations of resources to the existing power system. The alternatives represent the range of actions BA could take to meet its load obligations. Each of the alternatives allows BA to meet the almost 5,000 average megawatt load increase that could occur with high load growth, or an equivalent need for resources caused by a combination of load growth and any future loss of resources
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Planning for quality stewardship: The sitewide environmental impact statement
International Nuclear Information System (INIS)
Webb, D.
1995-01-01
The U.S Department of Energy is responsible for managing many large tracts of Federal land throughout this country. These sites host the nation's nuclear weapons complex, national laboratories, environmental restoration facilities, and serve other uses. The Department faces unique problems in administering this land. Many have multiple activities taking place at the same time; for example, a site may simultaneously be used for energy research, technology development, waste disposal and wildlife habitat. The sites often use radioactive and other hazardous materials and many are contaminated as a result of past management practices. In 1992 the Department institutes a policy, as stated in its National Environmental Policy Act regulations [10 CFR 1021], to prepare sitewide environmental impact statements for its large, multipurpose sites. For the first time, through the sitewide environmental impact statement process, the Department has an effective tool to plan for quality stewardship of the lands and resources entrusted to its care. The sitewide environmental impact statement is a specialized type of programmatic environmental impact statement which allows the Department to look at the geographically connected actions taking place at a given site. The sitewide statement allows a comprehensive look at the operational baseline for the entire site to determine the total cumulative impact of ongoing operations at the site. The Department can identify areas where a change in management practices would mitigate undesirable impacts; areas not at issue could continue under existing practices. As a result, an environmentally-sound operating envelope can be established. This, in turn, can serve in the future as a threshold to decide if new proposals would result in significant impacts to the site as a whole, to simplify future National Environmental Policy Act reviews
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National Research Council Canada - National Science Library
Rau, Russell
1995-01-01
Our original audit objective was to determine whether the Air Force Consolidated Defense Business Operations Fund financial statements, prepared by the DFAS Denver Center for FY 1993, were presented...
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Directory of Open Access Journals (Sweden)
Zita Drábková
2013-01-01
Full Text Available Explanatory power of accounting information is the key question for deciding of users of financial statements. A whole range of economic indicators is available to the users of financial statements to measure the firm productivity. When the accounting statements (and applied methods are manipulated, the economic indicators may reveal clearly different results. The users of financial statements should have the possibility to assess the risk of manipulation of accounting statements in time considering potential risk of accounting fraud. The aim of this paper was based on the synthesis of knowledge from the review of literature, the CFEBT model analysis and Beneish Model proposing a convenient model for identifying risks of manipulation of financial statements. The paper summarizes the outcomes of possibilities and limits of manipulated financial statements and their identification. The testing hypothesis is assessing whether there is a close relation of a loss and an increase in the cash flow in 3–5 years time; whether the sum of the amounts for 3–5 year’s time would reveal the same results respectively. The hypothesis was verified on the accounting statements of the accounting entities of prepared case studies respecting the true and fair view of accounting based on Czech accounting standards.
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2011-11-14
... planning process and will remain actively involved throughout the development of the plan. Prepared by... the long-term management of Paterson Great Falls NHP early in the process through public meetings and... Impact Statement and General Management Plan, Paterson Great Falls National Historical Park, NJ AGENCY...
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2013-09-27
... Ecosystem and Landscape Restoration Project in Eureka County, NV AGENCY: Bureau of Land Management, Interior..., has prepared a Draft Environmental Impact Statement (EIS) for the 3 Bars Ecosystem and Landscape...
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International Nuclear Information System (INIS)
1982-04-01
This final environmental statement was prepared by the US Nuclear Regulatory Commission (NRC), Office of Nuclear Reactor Regulation (the staff) in accordance with the Commission's Regulations, set forth in 10 CFR Part 51, which implement the requirements of the National Environmental Policy Act of 1969 (NEPA). Sections related to the aquatic environment were prepared in cooperation with the US Environmental Protection Agency, Region IV. This statement reviews the impact of operation of the St. Lucie Plant, Unit 2. Assessments that are found in this statement supplement those described in the Final Environmental Statement (FES-CP) that was issued in May 1974 in support of issuance of a construction permit for the unit
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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.
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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.
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2011-08-19
... Statement for the Medical Facilities Development and University Expansion at Naval Support Activity Bethesda...: Notice. SUMMARY: Pursuant to section (102)(2)(c) of the National Environmental Policy Act (NEPA) of 1969, the regulations implemented by the Council on Environmental Quality (40 Code of Federal Regulations...
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2010-09-24
... Environmental Impact Statement for the Proposed Extension of the Chocolate Mountain Aerial Gunnery Range Land... Riverside counties, California, for continued military use of the Chocolate Mountain Aerial Gunnery Range... addressing legislative alternatives and the effects of continued withdrawal. The CMAGR Draft L-EIS will...
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2010-04-19
... exploration. The full-scale project would augment the existing mine water management facilities that currently include a reverse-osmosis and desilting water treatment plant and rapid infiltration basins by adding... Statement for the Proposed Hollister Underground Mine Project, Elko County, NV AGENCY: Bureau of Land...
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Final environmental statement for La Crosse Boiling Water Reactor: (Docket No. 50-409)
International Nuclear Information System (INIS)
1980-04-01
A Final Environmental Statement for the Dairyland Power Cooperative for the conversion from a provisional to a full-term operating license for the La Crosse Boiling Water Reactor, located in Vernon County, Wisconsin, has been prepared by the Office of Nuclear Reactor Regulation. This statement provides a summary of environmental impacts and adverse effects of operation of the facility, and a consideration of principal alternatives (including removal of LACBWR from service, alternative cooling methodology, and alternative waste treatment systems). Also included are the comments of federal, state, and local governmental agencies and certain non-governmental organizations on the La Crosse Draft Environmental Statement and staff responses to these comments. After weighing environmental, economic, and technical benefits and liabilities, the staff recommends conversion from a provisional operating license to a full-term operating license, subject to specific environmental protection limitations. An operational monitoring program shall be established as part of the Environmental Technical Specifications. 64 refs., 20 figs., 48 tabs
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Nevada Test Site, Nye County, Nevada. Final environmental impact statement
International Nuclear Information System (INIS)
1977-09-01
This environmental statement for the Nevada Test Site (NTS) considers underground nuclear detonations with yields of one megaton or less, along with the preparations necessary for such detonations. The testing activities considered also include other continuing and intermittent activities, both nuclear and nonnuclear, which can best be conducted in the remote and controlled area of the Nevada Test Site. These activities are listed, with emphasis on weapons testing programs which do not remain static
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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.
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Vermeulen, Lee C; Moles, Rebekah J; Collins, Jack C; Gray, Andy; Sheikh, Abdul Latif; Surugue, Jacqueline; Moss, Robert J; Ivey, Marianne F; Stevenson, James G; Takeda, Yasuo; Ranjit, Eurek; Chaar, Betty; Penm, Jonathan
2016-07-15
The processes used to revise the 2008 Basel Statements on the future of hospital pharmacy are summarized, and the revised statements are presented. The process for revising the Basel Statements followed an approach similar to that used during their initial development. The Hospital Pharmacy Section (HPS) of the International Pharmaceutical Federation (FIP) revised the 2008 FIP Basel Statements in four phases, including a survey of hospital pharmacists worldwide, an internal review, online forums, and a face-to-face "World Café" workshop in Bangkok, Thailand. The global survey on the initial Basel Statements included input from 334 respondents from 62 countries. The majority of respondents agreed that most of the initial Basel Statements were acceptable as written and did not require revision. In total, 11 statements were judged by more than 10% of respondents as needing revision or deletion. The FIP HPS executive committee used the survey results to develop 69 initial revised draft statements. After an online discussion with the international hospital pharmacy community, including individuals from 28 countries representing all six World Health Organization regions, a final set of draft statements was prepared for the live discussion involving participants from 20 countries. The final 65 revised Basel Statements were voted on and accepted. Systematic revision of the FIP Basel Statements resulted in an updated reflection of aspirational goals for the future of hospital pharmacy practice. While this revision reflects the development of new goals for hospital pharmacy practice, the core principles of the Basel Statements remain an essential foundation for the discipline. Copyright © 2016 by the American Society of Health-System Pharmacists, Inc. All rights reserved.
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Interdisciplinary environmental impact statement examinations with parallel licensing procedures
International Nuclear Information System (INIS)
Gassner, E.
1990-01-01
The article investigates the question how the interdisciplinary, collective, integrative environmental impact statement can predominate the decisions in individual licensing procedures. It illustrates the requirements of the Act on Environmental Impact Statements. According to this Act, measures are to be found which deal with the overall complex, i.e. the entire system. In the article, the monitoring project organization's primary responsibility is emphasized: Analysis and prognosis of a project's environmental impacts are transferred to this organization for decision-preparation. Subsequent corrections or supplementations during the official approval procedure, or incorporation of the public through the authorities, do not change the matter. An all-comprehensive assessment must be based on all-comprehensive standards. From the point of view of immissions this is minimization of adverse effects on the nature cycle and landscape matters; from the point of view of emissions it is the duty of environment-compatible waste management within the sense of waste management legislation having to serve public welfare. (orig.) [de
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International Nuclear Information System (INIS)
1998-01-01
This document contains the statement outlining the official position of the Newfoundland Ocean Industries Association (NOIA) concerning the report on the 'Economic Impact of Oil and Gas Development within the Province of Newfoundland and Labrador'. NOIA's position reflects the concern that Newfoundland businesses and individuals be involved in this emerging industry. Not unexpectedly, the statement is directed primarily towards improving economic opportunity for its members, but it also argues in favour of increasing economic activity within the province as whole. The Position Statement addresses six major issues of concern. These are: a full and fair opportunity for Newfoundland-resident supply and service companies to bid on an internationally competitive basis; a level playing field for all those who submit bids for contracts; enhancement of Newfoundland technology, expertise and facilities, as well as support of technology transfer to interested and capable Newfoundland businesses or companies; a life-of-field approach to planning, or linking capital expenditure and operational expenditure in order to achieve long-term positive economic impact within Newfoundland and Labrador; a supplier development program to encourage the development of an internationally competitive Newfoundland supply community; and the encouragement of operators and major contractors to fulfill specific requirements for positive economic impact within the province
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2013-05-03
... Environmental Impact Statement for the Friedman Memorial Replacement Airport, Hailey, ID AGENCY: Federal...) for the Friedman Memorial Replacement Airport. FOR FURTHER INFORMATION CONTACT: Dave Stelling, by mail... Notice of Intent in the Federal Register [72 FR 61945] to prepare an EIS for a replacement airport for...
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2010-02-19
... Stirling Energy Systems Solar Two Project and Possible California Desert Conservation Area Plan Amendment... Commission (CEC) have prepared a Draft Environmental Impact Statement (EIS), Draft California Desert... impacts of the proposed Solar Two Project on air quality, biological resources, cultural resources, water...
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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.
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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…
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Directory of Open Access Journals (Sweden)
Cernius Gintaras
2016-03-01
Full Text Available Companies in Lithuania have to follow Business Accounting Standards (BAS when preparing their financial statements. Recording financial transactions according to BAS ensures that the information a company shares with potential lenders and investors gives a true and fair view of its business situation. However, the tax law prescribes its own set of accounting rules, which can result in a difference between what a business shows in financial statements and what it reports on its tax returns. This paper examines whether Lithuanian companies predominantly use tax accounting principles that migrate into their financial statements to create an inaccurate picture of business performance. The method of experts’ evaluation was chosen for that purpose. The results indicate that Lithuanian companies tend to heavily rely on accounting principles prescribed in corporate income tax law thus distorting information contained in financial statements. The paper contributes to the scarce literature on this issue of high relevance to both academics and practitioners.
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2012-08-10
... Statement for the Modification of the Kissimmee Basin Structure Operating Criteria published in the Federal Register on August 3, 2005 (70 FR 44584). b. The authorities to conduct this comprehensive analysis were.... Historically, lake levels within the Kissimmee Chain of Lakes (KCOL) fluctuated within a range of two to ten...
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2013-08-16
... NUCLEAR REGULATORY COMMISSION [NRC-2013-0081] Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of Principles and Policy for the Agreement State Program AGENCY: Nuclear Regulatory Commission. ACTION: Policy statements; extension of comment period. SUMMARY: The U.S. Nuclear...
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2013-08-15
... determine appropriate permanent methods for correcting potential problems, interim risk reduction measures... Environmental Impact Statement for Dam Safety Study, Lake Lewisville Dam, Elm Fork Trinity River, Denton County... primary purposes of the project are flood risk management, [[Page 49736
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2010-09-07
... website and via local and regional media. During the review period, several options are available for... Resources, have prepared a draft environmental impact statement (DEIS) for alternatives designed to respond...; additionally, a press release was issued and a notice posted on the Park website announcing availability of the...
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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…
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International Nuclear Information System (INIS)
Garin, P.
2006-01-01
The preparation of Cadarache as the host of ITER is organised at a double level: Europe, since the beginning of the candidature in 2001, is coordinating the so-called European ITER Site Studies; France, as the host country, has put in place a dedicated structure at a decisional level (close to the government), and operational level in the PACA region with two entities: The Agency Iter France (AIF), inside the CEA, interlocutor of international and European entities, in charge of site preparation and fund recollection; An accompanying prefectoral mission, in charge mainly of road adaptation and the international school. The paper will cover all the aspects related to the preparation of the implementation of ITER: Technical aspects: the progress of site preparation itself, its servicing (water supply, electrical supply, Internet...), the road adaptation between the large harbour of Fos-sur-mer and Cadarache, etc. will be detailed. Regulatory procedures: in the framework of the delegation that the ITER partners gave to the CEA/AIF on 14 th September 2005, two main large files are in progress: The public debate, organised by an independent authority, informs the population of the challenges and impacts of ITER in Provence; The safety documents: the writing of the preliminary safety report, which will be submitted to the Nuclear Safety Authority and the files submitted to the public during the public enquiries are ongoing. Socioeconomic aspects: the welcome of ITER staff and their families is operational, via a dedicated Welcome Office; the location of an international school in Manosque leads now to its pre-figuration. The overall organisation will be described, as well as all planning forecast for the coming years, leading to the start of construction. (author)
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Teaching Philosophy Statements
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…
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2010-06-10
... To Prepare a Resource Management Plan for the Carlsbad Field Office, New Mexico and Associated Environmental Impact Statement AGENCY: Bureau of Land Management, Interior. ACTION: Notice of Intent. SUMMARY... associated Environmental Impact Statement (EIS) for the Carlsbad Field Office and by this notice is...
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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.
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Intelligence Preparation for Operational Resilience (IPOR)
2015-12-01
unlimited distribution except as restricted below. Internal use:* Permission to reproduce this material and to prepare derivative works from this...material for internal use is granted, provided the copyright and “No Warranty” statements are included with all reproductions and de- rivative works...legal coun- sel regarding the latest state of jurisprudence . 2.1.3 Determine the Technological Environment Changes in the technical landscape can also
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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.
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DEFF Research Database (Denmark)
Hutton, Brian; Salanti, Georgia; Caldwell, Deborah M
2015-01-01
The PRISMA statement is a reporting guideline designed to improve the completeness of reporting of systematic reviews and meta-analyses. Authors have used this guideline worldwide to prepare their reviews for publication. In the past, these reports typically compared 2 treatment alternatives. Wit...
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Patrick, Daniel L; Ferketich, Sandra L; Frame, Paul S; Harris, Jesse J; Hendricks, Carolyn B; Levin, Bernard; Link, Michael P; Lustig, Craig; McLaughlin, Joseph; Reid, L Douglas; Turrisi, Andrew T; Unützer, Jürgen; Vernon, Sally W
2004-01-01
Despite advances in early detection and effective treatment, cancer remains one of the most feared diseases. Among the most common side effects of cancer and treatments for cancer are pain, depression, and fatigue. Although research is producing increasingly hopeful insights into the causes and cures for cancer, efforts to manage the side effects of the disease and its treatments have not kept pace. The challenge that faces us is how to increase awareness of the importance of recognizing and actively addressing cancer-related distress. The National Institutes of Health (NIH) convened a State-of-the-Science Conference on Symptom Management in Cancer: Pain, Depression, and Fatigue to examine the current state of knowledge regarding the management of pain, depression, and fatigue in individuals with cancer and to identify directions for future research. Specifically, the conference examined how to identify individuals who are at risk for cancer-related pain, depression, and/or fatigue; what treatments work best to address these symptoms when they occur; and what is the best way to deliver interventions across the continuum of care. STATE-OF-THE-SCIENCE PROCESS: A non-advocate, non-Federal, 14-member panel of experts representing the fields of oncology, radiology, psychology, nursing, public health, social work, and epidemiology prepared the statement. In addition, 24 experts in medical oncology, geriatrics, pharmacology, psychology, and neurology presented data to the panel and to the conference audience during the first 1.5 days of the conference. The panel then prepared its statement, addressing the five predetermined questions and drawing on submitted literature, the speakers' presentations, and discussions held at the conference. The statement was presented to the conference audience, followed by a press conference to allow the panel to respond to questions from the media. After its release at the conference, the draft statement was made available on the Internet
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2013-12-19
... Intent To Prepare a Supplement to the Tri-County Draft Resource Management Plan and Environmental Impact Statement, New Mexico AGENCY: Bureau of Land Management, Interior. ACTION: Notice of intent. SUMMARY: In... Management Plan (RMP) and Draft Environmental Impact Statement (EIS), and by this notice is announcing the...
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2011-05-31
... management activities, visitor activities, and developments that would be appropriate in the park in the future. In addition, the plan will generally address visitor-use related issues and provide management... Environmental Impact Statement on a General Management Plan Amendment/Wilderness Study for Lake Clark National...
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2010-01-27
... also will outline the kinds of resource management activities, visitor activities, and developments... visitor-use related issues and provide management direction for the six designated wild rivers within the... Impact Statement for a General Management Plan Amendment/Wilderness Study, for Gates of the Arctic...
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Energy Technology Data Exchange (ETDEWEB)
None
1996-04-01
The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes the potential impacts of four alternatives for conducting the Ground Water Project. One of these alternatives is the proposed action. These alternatives do not address site-specific ground water compliance strategies because the PEIS is a planning document only. It assesses the potential programmatic impacts of conducting the Ground Water Project, provides a method for determining the site-specific ground water compliance strategies, and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own set of potential impacts, could be used to implement all the alternatives except the no action alternative. In a traditional environmental impact statement, an impacts analysis leads directly to the defined alternatives. The impacts analysis for implementing alternatives in this PEIS first involves evaluating a ground water compliance strategy or strategies, the use of which will result in site-specific impacts. This PEIS impacts analysis assesses only the potential impacts of the various ground water compliance strategies, then relates them to the alternatives to provide a comparison of impacts.
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International Nuclear Information System (INIS)
1996-04-01
The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes the potential impacts of four alternatives for conducting the Ground Water Project. One of these alternatives is the proposed action. These alternatives do not address site-specific ground water compliance strategies because the PEIS is a planning document only. It assesses the potential programmatic impacts of conducting the Ground Water Project, provides a method for determining the site-specific ground water compliance strategies, and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own set of potential impacts, could be used to implement all the alternatives except the no action alternative. In a traditional environmental impact statement, an impacts analysis leads directly to the defined alternatives. The impacts analysis for implementing alternatives in this PEIS first involves evaluating a ground water compliance strategy or strategies, the use of which will result in site-specific impacts. This PEIS impacts analysis assesses only the potential impacts of the various ground water compliance strategies, then relates them to the alternatives to provide a comparison of impacts
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International Nuclear Information System (INIS)
Copeland, W.J.; Crumm, A.T.; Kearnaghan, D.P.; Rabin, M.S.; Rossi, D.E.
1994-07-01
The potential for facility accidents and the magnitude of their impacts are important factors in the evaluation of the solid waste management addressed in the Environmental Impact Statement. The purpose of this document is to address the potential solid waste management facility accidents for comparative use in support of the Environmental Impact Statement. This document must not be construed as an Authorization Basis document for any of the SRS waste management facilities. Because of the time constraints placed on preparing this accident impact analysis, all accident information was derived from existing safety documentation that has been prepared for SRS waste management facilities. A list of facilities to include in the accident impact analysis was provided as input by the Savannah River Technology Section. The accident impact analyses include existing SRS waste management facilities as well as proposed facilities. Safety documentation exists for all existing and many of the proposed facilities. Information was extracted from this existing documentation for this impact analysis. There are a few proposed facilities for which safety analyses have not been prepared. However, these facilities have similar processes to existing facilities and will treat, store, or dispose of the same type of material that is in existing facilities; therefore, the accidents can be expected to be similar
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Directory of Open Access Journals (Sweden)
Alexandre Giesel
2013-02-01
Full Text Available The effect of high dilution preparations on the movement and foraging activities of Atta sexdens piriventris was evaluated. Five colonies of ants were located on each of the five experimental areas using a randomized complete block design. Three main forage trails from each colony were selected from where evaluations were made. Ten mL of high dilution preparation of Atta sexdens piriventris nosodes and Belladonna homeopathy solution were sprayed over 0.5 m of each selected trail, 1.0 m far from the nest. The controls were pure water and non treated trails. Applications were made daily during 10 days. The total number of ants moving on each trail one meter away from the nest, carrying or not plant fragments, were assessed before the daily application. Dilution preparations at 30CH (thirtieth centesimal Hahnemannian dilution of A. sexdens piriventris nosodes and Belladonna reduced the activities of ants from the fifth day after the first application. The treatment effect lasted more than 20 days after the last application. The use of preparation at 30CH dilution order to reduce the foraging activity of leaf-cutting ants is a potential non residual method to manage leaf-cutting ants.
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2012-11-30
... Environmental Impact Statement for the Proposed Flood Risk Management Study for the Blanchard River Watershed... the subject Flood Risk Management Study. The Buffalo District of the U.S. Army Corps of Engineers... with the proposed Flood Risk Management Study in the Blanchard River Watershed including the...
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International Nuclear Information System (INIS)
1999-02-01
BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to the US Army Engineer District, Alaska to initiate the review process for BPXA's plans to develop and produce oil and gas from the Northstar Unit. This report contains chapters 8--13 of an Environmental Impact Statement which was undertaken to identify and evaluate the potential effects the proposed project may have on the environment. Attention is focused on the following: effects of oil on the physical, biological, and human environments; effects of noise on the biological and human environments; cumulative effects on the environment; and comparison of project alternatives and their impacts
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49 CFR 520.23 - Preparation of draft environmental impact statements.
2010-10-01
... social, economic, and environmental consequences. (b) Form and content requirements. Attachment 1 of this... environmental issues involved and take responsibility for the scope and content of draft and final environmental... 49 Transportation 6 2010-10-01 2010-10-01 false Preparation of draft environmental impact...
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2012-08-28
... Draft Environmental Impact Statement on the Construction and Operation of the Everglades Agricultural... Basin (FEB) at the location of the Everglades Agricultural Area (EAA) A1 Reservoir project that was not... implementing the procedural requirements of NEPA (33 CFR part 230, USACE Engineering Regulation ER 200-2-2). A...
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2012-12-21
... Supplemental Environmental Impact Statement for Development of a Long-Term Sediment Management Plan of the... authorized work is described in the October 1985 report of the Chief of Engineers titled, Mount St. Helens... open construction project that was authorized in August 1985. The State of Washington is the non...
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2011-01-04
... Environmental Impact Statement (SEIS) for PacRim Coal's Proposed Chuitna Coal Project AGENCY: U.S. Army Corps of... Chuitna Coal Project. It is anticipated that the Environmental Protection Agency (EPA), the Native Village... the Alaska Surface Coal Mining Control and Reclamation Act (ASCMCRA) permit, which governs all aspects...
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2011-06-13
... Environmental Impact Statement for the Proposed Kennecott Utah Copper LLC Tailings Expansion Project, Near Magna... Copper Tailings Expansion Project, an expansion of an active commercial mining operation near Magna, Salt Lake County, UT. Kennecott Utah Copper LLC (KUC) has applied for a Department of the Army (DA) permit...
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17 CFR 250.28 - Inconsistent financial statements.
2010-04-01
... Accounts § 250.28 Inconsistent financial statements. Except as otherwise authorized or required by the..., financial statements which are inconsistent with the book accounts of such company or financial statements... prevent the distribution or publication of reasonable condensations or of unaudited financial statements...
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Meaning of counterfactual statements in quantum physics
International Nuclear Information System (INIS)
Stapp, H.P.
1998-01-01
David Mermin suggests that my recent proof pertaining to quantum nonlocality is undermined by an essential ambiguity pertaining to the meaning of counterfactual statements in quantum physics. The ambiguity he cites arises from his imposition of a certain criterion for the meaningfulness of such counterfactual statements. That criterion conflates the meaning of a counterfactual statement with the details of a proof of its validity in such a way as to make the meaning of such a statement dependent upon the context in which it occurs. That dependence violates the normal demand in logic that the meaning of a statement be defined by the words in the statement itself, not by the context in which the statement occurs. My proof conforms to that normal requirement. I describe the context-independent meaning within my proof of the counterfactual statements in question. copyright 1998 American Association of Physics Teachers
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18 CFR 706.410 - Confidentiality of statements.
2010-04-01
... use of information on the statements shall be limited to that necessary to carry out the purposes of... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.410 Confidentiality of statements. Each statement of employment and financial interests, and each supplementary...
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48 CFR 52.247-6 - Financial Statement.
2010-10-01
... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Financial Statement. 52....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in... furnish financial statements: Financial Statement (APR 1984) The offeror shall, upon request, promptly...
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77 FR 1973 - Environmental Impact Statement: In the Vicinity of the City and Borough of Juneau, AK
2012-01-12
... Vicinity of the City and Borough of Juneau, AK AGENCY: Alaska Department of Transportation and Public..., in cooperation with DOT&PF, will prepare a supplemental environmental impact statement (SEIS) for... from Juneau within the Lynn Canal corridor to provide travel flexibility, capacity to meet demand, and...
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2011-08-11
... Impact Statement for the Proposed Samish Indian Nation Fee-to-Trust Acquisition and Casino Project... 11.41-acre fee-to-trust transfer and casino project to be located in Anacortes, Washington. The... Casino Project'' on the first page of your written comments. The public scoping meeting will be held at...
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32 CFR 651.23 - Environmental impact statement.
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...
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2012-09-19
..., South Madison Ave., Douglas, Georgia 31533; Pearson Public Library, 56 East Bullard Ave., Pearson... will not have a significant effect on the quality of the human environment, RUS will prepare a Finding... of the human environment, the preparation of an Environmental Impact Statement will be required. Any...
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Environmental impact statement law and environmental impact statement administration regulation
International Nuclear Information System (INIS)
Feldmann, F.J.
1991-01-01
The contribution does not deal with the question - as might be suggested by the heading - that the execution of the environmental impact statement law might be uncertain if there are no further accompanying legal transformatory acts. Putting the environmental impact statements into action is concerned in partiuclar with procedural provisions regarding the Federal Act on Protection against Nuisances and the Atomic Energy Act. The author deals with aspects of the environmental impact statement law and the state-of-the-art achieved so far. He also deals with legislative intent, with further points of putting the law into practice, i.e. the information requirements in the administrative provisions and the integrating aspect, the amalgamating aspect, the requirements made on the state of the environment, and the significance of administrative provisions. Also treated are legal procedures in the Federal Laender and on an international level. (RST) [de
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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.
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GASB Statement No. 3 Guides Deposits, Investments.
Barker, Linda A.
1986-01-01
Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…
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Energy Technology Data Exchange (ETDEWEB)
Ruokola, E. [ed.
2000-03-01
In May 1999, Posiva Ltd submitted to the Government an application, pursuant to the Nuclear Energy Act, for a Decision in Principle on a disposal facility for spent nuclear fuel from the Finnish nuclear power plants. The Ministry of Trade and Industry requested the Radiation and Nuclear Safety Authority (STUK) to draw up a preliminary safety appraisal concerning the proposed disposal facility. In the beginning of this report, STUK's statement to the Ministry and Industry concerning the proposed disposal facility is given. In that statement, STUK concludes that the Decision in Principle is currently justified from the standpoint of safety. The statement is followed by a safety appraisal, where STUK deems, how the proposed disposal concept, site and facility comply with the safety requirements included in the Government's Decision (478/1999). STUK's preliminary safety appraisal was supported by contributions from a number of outside experts. A collective opinion by an international group of ten distinguished experts is appended to this report. (orig.)
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Position Statement on Active Outdoor Play
Tremblay, Mark S.; Gray, Casey; Babcock, Shawna; Barnes, Joel; Costas Bradstreet, Christa; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William; Power, Marlene; Sandseter, Ellen Beate Hansen; Simon, Brenda; Brussoni, Mariana
2015-01-01
A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critical appraisal of the current literature and existing position statements, engagement of research experts (N = 9) and cross-sectorial individuals/organizations (N = 17), and an extensive stakeholder consultation process (N = 1908). More than 95% of the stakeholders consulted strongly agreed or somewhat agreed with the Position Statement; 14/17 participating individuals/organizations endorsed it; and over 1000 additional individuals and organizations requested their name be listed as a supporter. The final Position Statement on Active Outdoor Play states: “Access to active play in nature and outdoors—with its risks— is essential for healthy child development. We recommend increasing children’s opportunities for self-directed play outdoors in all settings—at home, at school, in child care, the community and nature.” The full Position Statement provides context for the statement, evidence supporting it, and a series of recommendations to increase active outdoor play opportunities to promote healthy child development. PMID:26062040
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Position Statement on Active Outdoor Play.
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.
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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.
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Tam, Wilson W S; Lo, Kenneth K H; Khalechelvam, Parames
2017-02-07
Systematic reviews (SRs) often poorly report key information, thereby diminishing their usefulness. Previous studies evaluated published SRs and determined that they failed to meet explicit criteria or characteristics. The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement was recommended as a reporting guideline for SR and meta-analysis (MA), but previous studies showed that adherence to the statement was not high for SRs published in different medical fields. Thus, the aims of this study are twofold: (1) to investigate the number of nursing journals that have required or recommended the use of the PRISMA statement for reporting SR, and (2) to examine the adherence of SRs and/or meta-analyses to the PRISMA statement published in nursing journals. A cross-sectional study. Nursing journals listed in the ISI journal citation report were divided into 2 groups based on the recommendation of PRISMA statement in their 'Instruction for Authors'. SRs and meta-analyses published in 2014 were searched in 3 databases. 37 SRs and meta-analyses were randomly selected in each group. The adherence of each item to the PRISMA was examined and summarised using descriptive statistics. The quality of the SRs was assessed by Assessing the Methodological Quality of Systematic Reviews. The differences between the 2 groups were compared using the Mann-Whitney U test. Out of 107 nursing journals, 30 (28.0%) recommended or required authors to follow the PRISMA statement when they submit SRs or meta-analyses. The median rates of adherence to the PRISMA statement for reviews published in journals with and without PRISMA endorsement were 64.9% (IQR: 17.6-92.3%) and 73.0% (IQR: 59.5-94.6%), respectively. No significant difference was observed in any of the items between the 2 groups. The median adherence of SRs and meta-analyses in nursing journals to PRISMA is low at 64.9% and 73.0%, respectively. Nonetheless, the adherence level of nursing journals to the
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Tam, Wilson W S; Lo, Kenneth K H; Khalechelvam, Parames
2017-01-01
Objective Systematic reviews (SRs) often poorly report key information, thereby diminishing their usefulness. Previous studies evaluated published SRs and determined that they failed to meet explicit criteria or characteristics. The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement was recommended as a reporting guideline for SR and meta-analysis (MA), but previous studies showed that adherence to the statement was not high for SRs published in different medical fields. Thus, the aims of this study are twofold: (1) to investigate the number of nursing journals that have required or recommended the use of the PRISMA statement for reporting SR, and (2) to examine the adherence of SRs and/or meta-analyses to the PRISMA statement published in nursing journals. Design A cross-sectional study. Methods Nursing journals listed in the ISI journal citation report were divided into 2 groups based on the recommendation of PRISMA statement in their ‘Instruction for Authors’. SRs and meta-analyses published in 2014 were searched in 3 databases. 37 SRs and meta-analyses were randomly selected in each group. The adherence of each item to the PRISMA was examined and summarised using descriptive statistics. The quality of the SRs was assessed by Assessing the Methodological Quality of Systematic Reviews. The differences between the 2 groups were compared using the Mann-Whitney U test. Results Out of 107 nursing journals, 30 (28.0%) recommended or required authors to follow the PRISMA statement when they submit SRs or meta-analyses. The median rates of adherence to the PRISMA statement for reviews published in journals with and without PRISMA endorsement were 64.9% (IQR: 17.6–92.3%) and 73.0% (IQR: 59.5–94.6%), respectively. No significant difference was observed in any of the items between the 2 groups. Conclusions The median adherence of SRs and meta-analyses in nursing journals to PRISMA is low at 64.9% and 73.0%, respectively
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WPPSS Nuclear Project No. 2: Final environmental statement (DOCKET No. 50-397)
International Nuclear Information System (INIS)
1981-12-01
The proposed action is the issuance of an operating license to the Washington Public Power Supply System (WPPSS) for the startup and operation of the Washington Nuclear Project Number 2 (WNP-2) located on the Columbia River in Benton County, about 19 km (12 mi) north of Richland, Washington. The facility will employ a boiling water reactor to produce 3323 megawatts thermal (MWt). A steam turbine-generator will use this heat to provide a nominal gross electrical output of 1150 megawatts (MWe). The exhaust steam will be condensed by cooled water from six circular mechanical-draft cooling towers with water taken from and returned to the Columbia River. The information in this statement represents the second assessment of the environmental impact associated with the WNP-2 pursuant to the guidelines of the National Environmental Policy Act of 1969 (NEPA) and 10 CRF Part 51 of the Commission's Regulations. After receiving an application to construct this plant, the staff carried out a review of impacts that would occur during its construction and operation. That evaluation was issued as a Final Environmental Statement (construction phase). The construction of Unit 2 about 86% complete. The staff estimated a fuel-loading date of September 1983. In March 1977, the applicant applied for an operating license for the unit and submitted the required safety and environmental reports in support of the application. 20 figs., 19 tabs
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7 CFR 4280.140 - Financial statements.
2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4280.140 Section 4280.140... Efficiency Improvements Program Section B. Guaranteed Loans § 4280.140 Financial statements. (a) The... financial statements, at its sole discretion when the Agency is concerned about the applicant's credit risk. ...
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40 CFR 156.68 - First aid statement.
2010-07-01
... 40 Protection of Environment 23 2010-07-01 2010-07-01 false First aid statement. 156.68 Section... aid statement. (a) Product as sold and distributed. Each product must bear a first aid statement if... with water prior to use, the label may also include a statement describing how the first aid measures...
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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.
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21 CFR 801.61 - Statement of identity.
2010-04-01
... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Statement of identity. 801.61 Section 801.61 Food... DEVICES LABELING Labeling Requirements for Over-the-Counter Devices § 801.61 Statement of identity. (a... principal features a statement of the identity of the commodity. (b) Such statement of identity shall be in...
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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...
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7 CFR 29.2 - Policy statement.
2010-01-01
... INSPECTION Policy Statement and Regulations Governing the Extension of Tobacco Inspection and Price Support Services to New Markets and to Additional Sales on Designated Markets § 29.2 Policy statement. Inspection... 7 Agriculture 2 2010-01-01 2010-01-01 false Policy statement. 29.2 Section 29.2 Agriculture...
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7 CFR 29.9402 - Policy statement.
2010-01-01
... INSPECTION Policy Statement and Regulations Governing Availability of Tobacco Inspection and Price Support Services to Flue-Cured Tobacco on Designated Markets § 29.9402 Policy statement. The sets of inspectors... 7 Agriculture 2 2010-01-01 2010-01-01 false Policy statement. 29.9402 Section 29.9402 Agriculture...
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21 CFR 201.61 - Statement of identity.
2010-04-01
... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Statement of identity. 201.61 Section 201.61 Food...: GENERAL LABELING Labeling Requirements for Over-the-Counter Drugs § 201.61 Statement of identity. (a) The... features a statement of the identity of the commodity. (b) Such statement of identity shall be in terms of...
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International Nuclear Information System (INIS)
1999-04-01
DOE issued the ''Draft Environmental Impact Statement: Construction and Operation of the Spallation Neutron Source'' in December 1998. This document was made available for review by federal agencies; tribal governments; the state of Tennessee, New Mexico, Illinois, and New York; local governments; and the general public. DOE invited comments on the accuracy and adequacy of the DEIS and any other matters pertaining to environmental review of the document. The formal review and comment period extended from December 24, 1998 until February 8, 1999. DOE considered all comments submitted after the review and comment period. This appendix to the Final Environmental Impact Statement (FEIS) contains the 206 comments received and the DOE responses to these comments. It consists of four chapters. Chapter 1 provides an introduction to the contents of this appendix and discusses the general methodology DOE used for documenting, considering, and responding to the review comments on the DEIS. Chapter 2 summarizes the principal issues of public concern collectively reflected by the comments and presents DOE's responses to these issues. The full texts of the comments on the DEIS are presented in Chapter 3. Chapter 4 contains DOE's written responses to these comments and the locations of textual changes in the FEIS that were made in response to the comments
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2013-09-06
... School, 1001 G St SE., Washington, DC 20390. The public is invited to attend this meeting to view project... newspapers. Please submit requests for special assistance, sign language interpretation for the hearing...
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2013-12-27
... (IP) application submitted by U.S. Route 460 Mobility Partners (the Applicant) for the discharge of... Street, Suite 750, Richmond, VA 23219. FOR FURTHER INFORMATION CONTACT: Alice Allen-Grimes, email: [email protected] ; (757) 201-7219. Ed Sundra, email: [email protected] ; (804) 775-3357...
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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
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2010-11-02
... a Draft Environmental Impact Statement for the West Coast Recycling Group Project in West Sacramento... (EIS/EIR) for the development of the West Coast Recycling Group project located at the Port of West... meeting date. SUPPLEMENTARY INFORMATION: Description of the Proposed Action The West Coast Recycling Group...
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International Nuclear Information System (INIS)
1999-02-01
BP Exploration (Alaska) Inc. (BPXA) submitted a permit application to the US Army Engineer District, Alaska to initiate the review process for BPXA's plans to develop and produce oil and gas from the Northstar Unit. This report contains Appendix A of an Environmental Impact Statement which was undertaken to identify and evaluate the potential effects the proposed project may have on the environment. This document is the Northstar Development Project, Final Project Description, Revision 1 for BPXA Northstar Project
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Fuel Receiving and Storage Station. Nuclear Regulatory Commission's draft environmental statement
International Nuclear Information System (INIS)
1975-05-01
A draft of the environmental impact statement for the Barnwell Fuel Receiving and Storage Station is presented. This facility is being constructed on a 1700 acre site about six miles west of the city of Barnwell in Barnwell County, South Carolina. The following topics are discussed: the site, the station, environmental effects of site preparation and station construction, environmental effects of station operation, effluent and environmental monitoring programs, environmental effects of accidents , need for the station, benefit-cost analysis of alternatives, and conclusions. (U.S.)
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Be Vigilant on Financial Statements.
Freed, DeBow
2002-01-01
Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)
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2010-04-13
... facilitate mobile equipment operation and personnel, some small support facilities at the active mining sites.... Plans have been developed and submitted for agency review of proposed open pit mining operations at the... new mining operations at the Dairy Syncline Phosphate Lease Area lie within the Caribou-Targhee...
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On Preparing for More Subjective Judgements: RAE2008
Johnston, Ron
2005-01-01
Ever since the first UK Research Assessment Exercise (RAE) was held in the mid-1980s panels of academics have had to make subjective judgements about the quality of work submitted by institutions. In preparation for the 2008 RAE, the four Funding Councils (Higher Education Funding Council for England, Scottish Higher Education Funding Council,…
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Process of preparing asphalt bodies, etc
Energy Technology Data Exchange (ETDEWEB)
Klever, H W
1924-05-03
A process for the preparation of asphaltic bodies is characterized in that bituminous minerals such as oil-shale, coal, etc. are submitted to a heating process, with or without pressure, which is so mild that asphaltic bodies result and petroleum and tar oils are formed only in small amounts, and that the asphaltic bodies are used either together with the mineral constituents or after filtration from the latter.
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2010-04-02
... impacts to tourism and recreation activities, and ecological impacts from potential degradation of marine... Environmental Impact Statement (EIS) for the Outer Continental Shelf (OCS) Oil and Gas Leasing Program for 2012.... The EIS will analyze the potential impacts of the adoption of the proposed 5-year program. Background...
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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...
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2011-03-01
... operation, a small support staging facility would be constructed at the active mining site immediately west... cooperating agency. The mining and reclamation plans have been developed and submitted for agency review of proposed open pit mining operations at the Rasmussen Valley Phosphate Federal Mineral Lease I-05975, in...
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Development Application - Terra Nova Development - Development Application Summary
International Nuclear Information System (INIS)
1996-01-01
This summary is part of the application for approval of the development of the Terra Nova Field off the coast of Newfoundland, prepared and submitted by Petro-Canada, on behalf of, and with the cooperation of its co-proponents. The full application consists of five parts, comprising the development plan itself, the Canada-Newfoundland benefits plan detailing commitments with regards to contracts and employment, the environmental impact statement concerning the impact of development on the physical and biological environment, and a statement of socio-economic impacts, characterizing existing and projected impacts of the development on the fisheries, industry, employment, demography, social and public infrastructures and facilities, and socio-cultural issues
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2013-01-18
... Proposal To Relocate the 18th Aggressor Squadron From Eielson Air Force Base (EAFB), Alaska to Joint Base... Eielson AFB, AK AGENCY: Pacific Air Forces, United States Air Force, DOD. ACTION: Notice of Intent... Statement (EIS) considering a proposal to relocate the 18th Aggressor Squadron from Eielson AFB to Joint...
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2010-12-08
... Environmental Impact Statement for the HOPE SF Development at Alice Griffith Public Housing Development, San... Housing as part of its HOPE SF development program. Funding for the project may include HUD funds from... revitalization program under HOPE SF (Cal 118). The proposed development would be located on approximately 20 net...
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49 CFR 805.735-21 - Confidentiality of statements.
2010-10-01
... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-21 Confidentiality of statements. Subject to the provisions of § 805.735-24 concerning review of employee statements, each statement of... Personnel Officer is personally responsible for the retention of employee statements in confidence and may...
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7 CFR 1775.21 - Audit or financial statements.
2010-01-01
... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...
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Pullout bond strength of fiber posts luted to different depths and submitted to artificial aging.
Macedo, V C; Souza, N A Y; Faria e Silva, A L; Cotes, C; da Silva, C; Martinelli, M; Kimpara, E T
2013-01-01
The extension of fiber post cementation often does not seem to influence the fracture resistance of restorations. This study evaluated the effects of cementation depths on the retention of fiber posts submitted to artificial aging. One hundred and sixty bovine incisors were selected to assess post retention. Following endodontic treatment, the canals were flared with diamonds burs. Postholes were prepared in lengths of 5 or 10 mm, after which fiber posts were relined with composite resin and luted with RelyX ARC or RelyX Unicem. The samples were then submitted to thermal and/or mechanical cycling before testing their pullout bond strengths. Absence of cycling was used as a control. The results of each cement were submitted to two-way and post hoc Tukey tests (α=0.05). Independent of the aging protocol, a depth of 10 mm showed higher pullout bond strength than did 5 mm, except for RelyX Unicem without cycling. For RelyX ARC, thermomechanical cycling resulted in lower values than in the absence of cycling. Mechanical cycling alone promoted the highest bond strength when the posts were luted with RelyX Unicem. The effect of artificial aging on the pullout bond strength is dependent on the type of material and the depth.
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40 CFR 1508.11 - Environmental impact statement.
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...
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National Research Council Canada - National Science Library
2001-01-01
.... This audit is one in a series of audits of department-level accounting entries made by the Defense Finance and Accounting Service in preparing the FY 2000 financial statements for DoD reporting entities...
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The typography of environmental impact statements: Criteria, evaluation, and public participation
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.
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Southpoint power plant final environmental impact statement
International Nuclear Information System (INIS)
1999-01-01
This document is the Final Environmental Impact Statement (FEIS) for a proposed lease of acreage on the Fort Mojave Indian Reservation in Mohave County, Arizona for development of a natural gas fired 500 megawatt combined cycle power plant. The Bureau of Indian Affairs (BIA) serves as the federal lead agency and the Fort Mojave Indian Tribe (FMIT) and the Western Area Power Administration (WAPA) are cooperating agencies for the EIS process. The purpose of this document is to provide information to the public and to interested public agencies regarding the environmental consequences of the approval of a long-term lease for the construction and operation of the proposed Southpoint power plant. The FEIS, prepared by Hallock/Gross, Inc. under the direction of the BIA and in cooperation with the FMIT and WAPA, addresses the comparative analysis of alternatives and evaluates the environmental consequences of such alternatives on various resources and addresses public comments. A number of technical reports were used in the preparation of the Draft EIS and FEIS and are available for review as Appendices to this document under separate cover that can be reviewed at the BIA offices which are listed
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International Development Research Centre (IDRC) Digital Library (Canada)
Financial Statements and accompanying notes provided on .... to good governance principles. there is the risk that ...... responsibilities of the centre's internal auditor includes reviewing internal controls, including accounting and financial.
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Stakeholder Orientation in Cruise Lines’ Mission Statements
Directory of Open Access Journals (Sweden)
Lara Penco
2017-11-01
Full Text Available Consistent with the extant management literature, mission statements are crucial for the sustainability and growth of any firms and have been considered to be a tool for the strategic management process. Despite the considerable attention awarded to this theme, the role of the mission statement in the strategic management of tourism firms has not been sufficiently highlighted. The present paper tries to bridge this literature gap and aims to (i analyze the content of mission statements; and (ii investigate the stakeholder orientation of cruise line mission statements. We apply a content analysis method to analyze the mission statements of 44 cruise lines, employing three different perspectives: (1 the inclusion of stakeholder groups; (2 mentions of specific “mission” components; (3 reference to four goals usually assigned to mission statements. The analysis was performed using the software package QDA-Miner. The results suggest that it is possible to identify four clusters of firms that present similar content in their mission statements, and that cruise companies tend to reserve a major attention to customers. This contribution presents some valuable research implications mainly useful for researchers and academics, but also maybe of benefit to professionals and investors.
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Understanding Financial Statements. Financial Matters. Board Basics.
McCarthy, John H.; Turner, Robert M.
1998-01-01
This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…
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2012-11-26
... Impact Statement for the Proposed Ho-Chunk Nation Beloit Casino Project, City of Beloit, Rock County, WI...) application for a proposed 33-acre fee-to-trust transfer and casino project to be located in the City of... address, and ``DEIS Scoping Comments, Ho-Chunk Nation Beloit Casino Project'' on the first page of your...
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Auditing nuclear materials statements
International Nuclear Information System (INIS)
Anon.
1973-01-01
A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants
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2010-05-10
... Intent To Prepare Resource Management Plans for the Beaver Dam Wash and Red Cliffs National Conservation... Environmental Impact Statement, Utah AGENCY: Bureau of Land Management, Interior. ACTION: Notice of intent..., intends to prepare Resource Management Plans (RMP) for the Beaver Dam Wash and the Red Cliffs National...
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HTI CONE PENETROMETER PROBES PREPARATION DEVELOPMENTAL TESTING REPORT
Energy Technology Data Exchange (ETDEWEB)
IWATATE, D.F.
1998-10-26
The HTI subsurface characterization task will use the Hanford Cone Penetrometer platform (CPP) to deploy soil sensor and sampling probes into the vadose zone/soils around AX-104 during FY-99. This report provides the data and information compiled during vendor field development tests and laboratory/bench checkout. This document is a vendor deliverable item identified in the ARA Statement of Work HNF-2881, Revision 1. This version of the DTR includes to-be-determined items and some incomplete sections. The Rev. 0 is being released to support the concurrent task of procedure preparation and Qualification Test Plan preparation. Revision 1 is planned to contain all data and information.
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2013-02-26
...The Bureau of Reclamation has made available for public review and comment the draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement (EIR/EIS/EIS) for the Upper Truckee River Restoration and Marsh Restoration Project (Project). The California Tahoe Conservancy and the Tahoe Regional Planning Agency, the other lead agencies for the Project, made the EIR/EIS/EIS available to the public on February 8, 2013.
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Report and financial statements 31 March 1992
International Nuclear Information System (INIS)
1993-06-01
The directors submit their annual report and audited financial statements of the Company for the year ended 31 March 1992. The Company designs, engineers, constructs and acts as project manager and the larger part of its activities are connected with nuclear and conventional power generation. Substantial business is being undertaken by the Company's Defence and Process Divisions. The Company's Engineering Development Centre performs contract research and development and manufacturers specialist plant. The gas reactor business which services the requirements of Britain's three nuclear generating companies, Nuclear Electric, Scottish Nuclear and British Nuclear Fuels, continues to perform strongly. The PWR business division has continued to support the Sizewell B PWR construction and has pursued opportunities for new work in Eastern Europe. In the field of conventional power the Company secured a metering contract from National Power. The contract awarded by British Nuclear Fuels early in 1991 to construct a new 160 MW Combined Heat and Power gas turbine station at Sellafield is proceeding satisfactorily. Work on the AWE project management support contract at Aldermaston continues. Elsewhere safety and consultancy work for PSA Services and MoD remains an important part of the Company's defence business. The Company has obtained several contracts in the process area, notably in environmental engineering. (Author)
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5 CFR 532.233 - Preparation for full-scale wage surveys.
2010-01-01
... presence on the job, and the prudent management of available financial and human resources. Employing.... 532.233 Section 532.233 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE... and jobs to be covered in the wage survey. (2) Shall prepare a summary of the hearings and submit it...
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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
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Position Statement on Active Outdoor Play
Tremblay, Mark S.; Gray, Casey; Babcock, Shawna; Barnes, Joel; Costas Bradstreet, Christa; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William
2015-01-01
A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critic...
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Preparing to Lead: A Leadership Philosophy Exercise for Business Students
Tyran, Kristi Lewis
2017-01-01
This article introduces a leadership philosophy exercise where students reflect on their values and prepare a statement of what they intend to do as a leader in their careers. This exercise has the potential to add value to leadership classes or seminars where personal leadership is the focus. By using the leadership philosophy exercise, I argue…
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Wahlgren, Nils; Moreira, Tiago; Michel, Patrik; Steiner, Thorsten; Jansen, Olav; Cognard, Christophe; Mattle, Heinrich P; van Zwam, Wim; Holmin, Staffan; Tatlisumak, Turgut; Petersson, Jesper; Caso, Valeria; Hacke, Werner; Mazighi, Mikael; Arnold, Marcel; Fischer, Urs; Szikora, Istvan; Pierot, Laurent; Fiehler, Jens; Gralla, Jan; Fazekas, Franz; Lees, Kennedy R
2016-01-01
The original version of this consensus statement on mechanical thrombectomy was approved at the European Stroke Organisation (ESO)-Karolinska Stroke Update conference in Stockholm, 16-18 November 2014. The statement has later, during 2015, been updated with new clinical trials data in accordance with a decision made at the conference. Revisions have been made at a face-to-face meeting during the ESO Winter School in Berne in February, through email exchanges and the final version has then been approved by each society. The recommendations are identical to the original version with evidence level upgraded by 20 February 2015 and confirmed by 15 May 2015. The purpose of the ESO-Karolinska Stroke Update meetings is to provide updates on recent stroke therapy research and to discuss how the results may be implemented into clinical routine. Selected topics are discussed at consensus sessions, for which a consensus statement is prepared and discussed by the participants at the meeting. The statements are advisory to the ESO guidelines committee. This consensus statement includes recommendations on mechanical thrombectomy after acute stroke. The statement is supported by ESO, European Society of Minimally Invasive Neurological Therapy (ESMINT), European Society of Neuroradiology (ESNR), and European Academy of Neurology (EAN). © 2016 World Stroke Organization.
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17 CFR 210.9-04 - Income statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.9-04... the face of the income statement or in the notes thereto. 1. Interest and fees on loans. Include... AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934...
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17 CFR 210.7-04 - Income statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.7-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-04 Income statements... face of the income statements and in the notes thereto filed for persons to whom this article pertains...
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14 CFR 21.130 - Statement of conformity.
2010-01-01
... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.130 Section 21... conformity. Each holder or licensee of a type certificate only, for a product manufactured in the United... Administrator a statement of conformity (FAA Form 317). This statement must be signed by an authorized person...
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Resonating Statements: Discursive acts in IT projects
DEFF Research Database (Denmark)
Hjelholt, Morten; Jensen, Tina Blegind
2015-01-01
IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... of an IT project in a Danish local government spans a two-year time period and demonstrates a double-loop legitimization process. First, resonating statements are produced to localize a national IT initiative to support the specificity of a local government discourse. Second, the resonating statements are used...
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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.
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Directory of Open Access Journals (Sweden)
Zinaida P. Arharova
2014-01-01
Full Text Available In this article the main questions of preparation of financial information (IFRS 1 areconsidered. In this text the main requirements of users to accounting (financial information are expressed. The principlesof preparation and drawing up financial statements aren’t standards, it is possibleto divide them in three main groups. In article each of these groups are considered.
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Grim, K.C.; Fairbrother, A.; Monfort, S.; Tan, S.; Rattner, B.A.; Gerould, S.; Beasley, V.; Aguirre, A.; Rowles, T.
2007-01-01
On March 13-15, 2007 nearly 50 scientists and administrators from the US and Canada participated in a Smithsonian-sponsored Wildlife Toxicology Workshop. Invitees were from academic, government, conservation and the private organizations and were selected to represent the diverse disciplines that encompass wildlife toxicology. The workshop addressed scientific and policy issues, strengths and weaknesses of current research strategies, interdisciplinary and science-based approaches in the study of complex contaminant issues, mechanisms for disseminating data to policy-makers, and the development of a partner network to meet the challenges facing wildlife toxicology over the next decade. Prior to the meeting, participants were asked to submit issues they deemed to be of highest concern which shaped four thematic groups for discussion: Wildlife Toxicology in Education, Risk Assessment, Multiple Stressors/Complex Mixtures, and Sub-Lethal to Population-Level Effects. From these discussion groups, 18 problem statements were developed and prioritized outlining what were deemed the most important issues to address now and into the future. Along with each problem statement participants developed potential solutions and action steps geared to move each issue forward. The workshop served as a stepping stone for action in the field of wildlife toxicology. These problem statements and the resulting action items are presented to the inter-disciplinary wildlife toxicology community for adoption, and future work and action items in these areas are encouraged. The workshop outcome looks to generate conversation and collaboration that will lead to the development of innovative research, future mechanisms for funding, workshops, working groups, and listserves within the wildlife toxicology community.
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2010-09-21
... that an Environmental Impact Statement (EIS) will be prepared for a proposed highway project in Polk County, Tennessee. FOR FURTHER INFORMATION CONTACT: Mr. Charles J. O'Neill, Planning and Program..., Suite 508, Nashville, Tennessee 37217, Telephone: (615) 781-5770, E-mail: Charles[email protected
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Plagiarism in Personal Statements of Anesthesiology Residency Applicants.
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.
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Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.
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.
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21 CFR 201.50 - Statement of identity.
2010-04-01
... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Statement of identity. 201.50 Section 201.50 Food... identity. (a) The label of prescription and insulin-containing drugs in package form shall bear as one of its principal features a statement of the identity of the drug. (b) Such statement of identity shall...
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Nuclear safety policy statement in korea
International Nuclear Information System (INIS)
Kim, W.S.; Kim, H.J.; Choi, K.S.; Choi, Y.S.; Park, D.K.
2006-01-01
Full text: Wide varieties of programs to enhance nuclear safety have been established and implemented by the Korean government in accordance with the Nuclear Safety Policy Statement announced in September 1994. The policy statement was intended to set the long-term policy goals for maintaining and achieving high-level of nuclear safety and also help the public understand the national policy and a strong will of the government toward nuclear safety. It has been recognized as very effective in developing safety culture in nuclear-related organizations and also enhancing nuclear safety in Korea. However, ageing of operating nuclear power plants and increasing of new nuclear facilities have demanded a new comprehensive national safety policy to cover the coming decade, taking the implementation results of the policy statement of 1994 and the changing environment of nuclear industries into consideration. Therefore, the results of safety policy implementation have been reviewed and, considering changing environment and future prospects, a new nuclear safety policy statement as a highest level national policy has been developed. The implementation results of 11 regulatory policy directions such as the use of Probabilistic Safety Assessment, introduction of Periodic Safety Review, strengthening of safety research, introduction of Risk Based Regulation stipulated in the safety policy statement of 1994 were reviewed and measures taken after various symposia on nuclear safety held in Nuclear Safety Days since 1995 were evaluated. The changing international and domestic environment of nuclear industry were analysed and future prospects were explored. Based on the analysis and review results, a draft of new nuclear safety policy statement was developed. The draft was finalized after the review of many prominent experts in Korea. Considering changing environment and future prospects, new policy statement that will show government's persistent will for nuclear safety has been
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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…
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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.
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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.
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International Nuclear Information System (INIS)
1978-08-01
An Environmental Impact Statement for a proposed research facility (ISABELLE) to be built at Brookhaven National Laboratory (BNL) is presented. It was prepared by the Department of Energy (DOE) following guidelines issued for such analyses. In keeping with DOE policy, this statement presents a concise and issues-oriented analysis of the significant environmental effects associated with the proposed action. ISABELLE is a proposed physics research facility where beams of protons collide providing opportunities to study high energy interactions. The facility would provide two interlaced storage ring proton accelerators, each with an energy up to 400 GeV intersecting in six experimental areas. The rings are contained in a tunnel with a circumference of 3.8 km (2.3 mi). The facility will occupy 250 ha (625 acres) in the NW corner of the existing BNL site. A draft Environmental Impact Statement for this proposed facility was issued for public review and comment by DOE on February 21, 1978. The principal areas of concern expressed were in the areas of radiological impacts and preservation of cultural values. After consideration of these comments, appropriate actions were taken and the text of the statement has been amended to reflect the comments. The text was annotated to indicate the origin of the comment. The Appendices contain a glossary of terms and listings of metric prefixes and conversions and symbols and abbreviations
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Preparing to Submit a License Application for Yucca Mountain
International Nuclear Information System (INIS)
W.J. Arthur; M.D. Voegele
2005-01-01
In 1982, the U.S. Congress passed the Nuclear Waste Policy Act, a Federal law that established U.S. policy for the permanent disposal of spent nuclear fuel and high-level radioactive waste. Congress amended the Act in 1987, directing the Department of Energy to study only Yucca Mountain, Nevada as the site for a permanent geologic repository. As the law mandated, the Department evaluated Yucca Mountain to determine its suitability as the site for a permanent geologic repository. Decades of scientific studies demonstrated that Yucca Mountain would protect workers, the public, and the environment during the time that a repository would be operating and for tens of thousands of years after closure of the repository. A repository at this remote site would also: preserve the quality of the environment; allow the environmental cleanup of Cold War weapons facilities; provide the nation with additional protection from acts of terrorism; and support a sound energy policy. Throughout the scientific evaluation of Yucca Mountain, there has been no evidence to disqualify Yucca Mountain as a suitable site for the permanent disposal of spent nuclear fuel and high-level radioactive waste. Upon completion of site characterization, the Secretary of Energy considered the results and concluded that a repository at Yucca Mountain would perform in a manner that protects public health and safety. The Secretary recommended the site to the President in February 2002; the President agreed and recommended to Congress that the site be approved. The Governor of Nevada submitted a notice of disapproval, and both houses of Congress acted to override the disapproval. In July 2002, the President's approval allowed the Department to begin the process of submittal of a license application for Yucca Mountain as the site for the nation's first repository for spent nuclear fuel and high-level radioactive waste. Yucca Mountain is located on federal land in Nye County in southern Nevada, an arid region
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International Nuclear Information System (INIS)
1994-04-01
The purpose of the UMTRA Ground Water Project is to protect human health and the environment by meeting the proposed EPA standards in areas where ground water has been contaminated. The first step in the UMTRA Ground Water Project is the preparation of this programmatic environmental impact statement (PEIS). This document analyzes potential impacts of four programmatic alternatives, including the proposed action. The alternatives do not address site-specific ground water compliance. Rather, the PEIS is a planning document that provides a framework for conducting the Ground Water Project; assesses the potential programmatic impacts of conducting the Ground Water Project; provides a method for determining the site-specific ground water compliance strategies; and provides data and information that can be used to prepare site-specific environmental impacts analyses more efficiently. This PEIS differs substantially from a site-specific environmental impact statement because multiple ground water compliance strategies, each with its own unique set of potential impacts, could be used to implement all the alternatives except the no action alternative. Implementing a PEIS alternative means applying a ground water compliance strategy or strategies at a specific site. It is the use of a strategy or a combination of strategies that would result in site-specific impacts
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Standarized input for Hanford environmental impact statements. Part II: site description
International Nuclear Information System (INIS)
Jamison, J.D.
1982-07-01
Information is presented under the following section headings: summary description; location and physiography; geology; seismology; hydrology; meteorology; ecology; demography and land use; and radiological condition. Five appendixes are included on the 100N, 200 east, 200 west, 300, and 400 areas. This report is intended to provide a description of the Hanford Site against which the environmental impacts of new projects at Hanford can be assessed. It is expected that the summary description amplified with material from the appropriate appendix, will serve as the basic site description section of environmental impact statements prepared to address the requirements of the National Environmental Policy Act
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THE FINANCIAL STATEMENTS OF USER REQUIREMENTS
Directory of Open Access Journals (Sweden)
Olga Gandziuk
2016-11-01
Full Text Available The aim of the study is to investigate qualitative characteristics of financial reporting in the context of the interests of different groups of users. The subject of research is the financial statements of the enterprise. Methodology. The theoretical base of the study are the provisions of general scientific theory of knowledge studied phenomena and processes, in particular: the methods of induction and deduction (in determining the principles of formation of the financial statements; analysis and synthesis (in establishing the role and importance of reporting to the needs of users comparisons, associations and analogies (the justification of qualitative characteristics of financial statements. The information base for scientific research became scientific papers and publications of domestic and foreign scientists-economists, materials of scientific-practical conferences, legislative and normative documents, the World Bank materials and International Accounting Standards Board. Results of the research showed that in the present conditions of economic activities of Ukrainian enterprises, for the effective functioning of the company, is required to have them control system was adequate to the environment, and this is possible only if the relevant information systems. The financial statement plays a crucial role in the management of the company and is the main source of information about the firm’s financial condition. The basic groups of users of financial statements, depending on the interest that they show to the results of activity of the enterprise: external and internal. External users are classified into direct users and not a direct financial interest. It was determined that the financial statements should meet, first of all, the information needs of users with a direct financial interest, it is this group of users has the most leverage to influence the company. The influence of the quality characteristics of the formation of the real
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Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.
Directory of Open Access Journals (Sweden)
Helene Kreysa
Full Text Available A speaker's gaze behaviour can provide perceivers with a multitude of cues which are relevant for communication, thus constituting an important non-verbal interaction channel. The present study investigated whether direct eye gaze of a speaker affects the likelihood of listeners believing truth-ambiguous statements. Participants were presented with videos in which a speaker produced such statements with either direct or averted gaze. The statements were selected through a rating study to ensure that participants were unlikely to know a-priori whether they were true or not (e.g., "sniffer dogs cannot smell the difference between identical twins". Participants indicated in a forced-choice task whether or not they believed each statement. We found that participants were more likely to believe statements by a speaker looking at them directly, compared to a speaker with averted gaze. Moreover, when participants disagreed with a statement, they were slower to do so when the statement was uttered with direct (compared to averted gaze, suggesting that the process of rejecting a statement as untrue may be inhibited when that statement is accompanied by direct gaze.
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2011-02-04
... Impact Statement for the Proposed K Road/Moapa Band of Paiute Indians Photovoltaic Solar Facility, Clark... U.S.C. 415, is the BIA approval of a solar energy ground lease and associated agreements entered... proposed solar generation facility to an existing substation on a transmission line with a rating up to 500...
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17 CFR 210.10-01 - Interim financial statements.
2010-04-01
... financial statements, such as a statement of significant accounting policies and practices, details of... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting... Financial Accounting Standards Board that requires such change. (7) Any material retroactive prior period...
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2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements at... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-12 Age of...
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48 CFR 552.219-72 - Preparation, Submission, and Negotiation of Subcontracting Plans.
2010-10-01
..., and Negotiation of Subcontracting Plans. 552.219-72 Section 552.219-72 Federal Acquisition Regulations... Text of Provisions and Clauses 552.219-72 Preparation, Submission, and Negotiation of Subcontracting... Negotiation of Subcontracting Plans (JUN 2005) (a) An offeror, other than a small business concern, submitting...
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17 CFR 210.3-03 - Instructions to income statement requirements.
2010-04-01
... Financial Statements § 210.3-03 Instructions to income statement requirements. (a) The statements required... businesses, it may at its option include statements of income and cash flows (which may be unaudited) for the... statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on...
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47 CFR 1.1314 - Environmental impact statements (EISs).
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...
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12 CFR 350.5 - Alternative annual disclosure statements.
2010-01-01
... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...
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Information to be submitted in support of licensing applications for nuclear power plants
International Nuclear Information System (INIS)
1979-01-01
This Safety Guide was prepared as part of the Agency's programme, referred to as the NUSS programme, for establishing Codes of Practice and Safety Guides relating to nuclear power plants. It supplements the Agency's Safety Series No.50-C-G, entitled ''Governmental Organization for the Regulation of Nuclear Power Plants: A Code of Practice''. It is concerned with the content of documents which should be submitted to the regulatory body by the applicant/licensee in support of licensing applications, with a possible method of classifying these documents and with the scheduling of their submission to the regulatory body at each major stage of the licensing process
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17 CFR 210.8-03 - Interim financial statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Interim financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...
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17 CFR 210.8-02 - Annual financial statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Annual financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...
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16 CFR 1.85 - Final environmental impact statements.
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...
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Peixoto,Adriano Porto; Pinto,Ary dos Santos; Garib,Daniela Gamba; Gonçalves,João Roberto
2014-01-01
INTRODUCTION: This study assessed the three-dimensional changes in the dental arch of patients submitted to orthodontic-surgical treatment for correction of Class II malocclusions at three different periods. METHODS: Landmarks previously identified on upper and lower dental casts were digitized on a three-dimensional digitizer MicroScribe-3DX and stored in Excel worksheets in order to assess the width, length and depth of patient's dental arches. RESULTS: During orthodontic preparation, the m...
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76 FR 21345 - Environmental Impacts Statements;
2011-04-15
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 04/04/2011 Through 04...
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78 FR 48672 - Environmental Impacts Statements;
2013-08-09
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/29/2013 Through...
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SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS
Cirstea Andreea; Baltariu Carmen-Alexandra
2013-01-01
The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled en...
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An Analytical Study of the Preparation of Community College Physics Teachers.
Ohm, Kenneth Ronald
Reported is a study of the type and nature of course offerings, student teaching practices, internships, and industrial experiences for the purpose of developing a curriculum necessary for adequate preparation of community college physics teachers. Similar questionnaires were submitted to participants of the 1968 and 1971 summer institutes held at…
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International Nuclear Information System (INIS)
1996-10-01
The purpose of the Uranium Mill Tailings Remedial Action (UMTRA) Ground Water Project is to eliminate, reduce, or address to acceptable levels the potential health and environmental consequences of milling activities. One of the first steps in the UMTRA Ground Water Project is the preparation of the Programmatic Environmental Impact Statement (PEIS). This report contains the comments and responses received on the draft PEIS
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Southwestern Power Administration Combined Financial Statements, 2006-2009
Energy Technology Data Exchange (ETDEWEB)
None
2009-09-01
We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power
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18 CFR 706.405 - Supplementary statements.
2010-04-01
... employee shall at all times avoid acquiring a financial interest that could result, or taking an action... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.405... employment and financial interests shall be reported in a supplementary statement, in the format prescribed...
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17 CFR 230.417 - Date of financial statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Date of financial statements... RULES AND REGULATIONS, SECURITIES ACT OF 1933 General Requirements § 230.417 Date of financial statements. Whenever financial statements of any person are required to be furnished as of a date within a...
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Saskatchewan Energy Holdings Ltd. consolidated financial statements
International Nuclear Information System (INIS)
1991-01-01
The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988
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Saskatchewan Energy Holdings Ltd. consolidated financial statements
Energy Technology Data Exchange (ETDEWEB)
1991-01-01
The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988.
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Control of Bank Consolidated Financial Statements Quality
Margarita S. Ambarchyan
2013-01-01
The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the charact...
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Development of Methods of Preparing Materials for Teaching Machines: Professional Paper 29-68.
Skinner, B. F.; Zook, Lola M., Ed.
In the preparation of 12-inch disc teaching machine materials for elementary college courses, a preliminary analysis of subject matter and required skills precedes sequential framing. The programer must assess the beginning level of student competence and frame questions to supply new material until the proper response stands alone. Statements for…
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International Nuclear Information System (INIS)
1979-08-01
The Generic Environmental Impact Statement on spent fuel storage was prepared by the Nuclear Regulatory Commission staff in response to a directive from the Commissioners published in the Federal Register, September 16, 1975 (40 FR 42801). The Commission directed the staff to analyze alternatives for the handling and storage of spent light water power reactor fuel with particular emphasis on developing long range policy. Accordingly, the scope of this statement examines alternative methods of spent fuel storage as well as the possible restriction or termination of the generation of spent fuel through nuclear power plant shutdown. Volume 1 includes the executive summary and the text
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7 CFR 4279.137 - Financial statements.
2010-01-01
... accordance with Generally Accepted Accounting Principles will be required. (b) If specific circumstances... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section 4279.137... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of...
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29 CFR 570.101 - Introductory statement.
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...
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12 CFR 516.110 - Who may submit a written comment?
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Who may submit a written comment? 516.110 Section 516.110 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY APPLICATION PROCESSING PROCEDURES Comment Procedures § 516.110 Who may submit a written comment? Any person may submit a...
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Energy Technology Data Exchange (ETDEWEB)
NONE
2007-07-01
This paper discussed the background research conducted by federal and provincial governments to prepare the statement of Canadian practice with respect to the mitigation of seismic sound in the marine environment. The statement was prepared to establish the minimum standards applicable to all seismic activities that used air source arrays in non-ice covered marine waters. The statement was designed to complement current environmental assessment processes and existing regulatory requirements governing marine seismic activities. The biological impacts of seismic sound on marine life were examined in relation to the physical, physiological and behavioural impacts to marine organisms. A peer review process was used to develop a risk-based approach to direct, indirect, chronic, and cumulative impacts. The background studies showed that biological impacts range from species to species as well as in relation to the proximity of the sound source arrays. Seismic sounds result in auditory impairment or other direct physical impacts to many marine animals. The peer review process demonstrated that mitigation measures should be used where potentially detrimental population-scale impacts may occur, or where adverse impacts may lead to the death, harm or harassment of marine mammals or turtles listed as endangered. Results of the research program and review process were used to develop mitigation requirements for planning seismic surveys; establishing safety zones; prescribing marine mammal and detection measures; and establishing prescribed start-up and shut-down procedures. It was concluded that variations to the mitigative measures can be used when environmental assessment processes point to regional specificities requiring modifications.
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Environmental impact statement 1987. Umweltgutachten 1987
Energy Technology Data Exchange (ETDEWEB)
1988-01-01
In its third statement after 1974 and 1978 the Council of Environmental Experts describes the state of the environment and points out misdevelopments and ways of avoiding them. The subject's complexity defies the environmental impact statement's completeness. Other than the two preceding ones the 1987 statement focuses but on selected fields and aspects. In view of the fact that the environmental policy of the late eighties and of the nineties to come requires a general, transsectoral and balanced concept the statement puts much care into a comprehensive discussion of the basic traits of a general environmental policy. The characteristics worked out are applicable to any environmental sector and include man's consciousness of the environment and his behaviour towards it, active pollution abatement, economic aspects, and the structure of pollution sources in the Federal Republic of Germany. While the sectors of pollution control include ground and air pollution abatement the selected fields comprise environment and health, energy, transportation, regional planning, and recreation and tourism. (orig./HSCH).
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46 CFR 403.120 - Notes to financial statements.
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Notes to financial statements. 403.120 Section 403.120... ACCOUNTING SYSTEM General § 403.120 Notes to financial statements. (a) All matters that are not clearly identified in the body of the financial statements of the Association, but which may materially influence...
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12 CFR 18.5 - Alternative annual disclosure statements.
2010-01-01
...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...
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8 CFR 286.5 - Remittance and statement procedures.
2010-01-01
... USER FEE § 286.5 Remittance and statement procedures. (a) The air or sea carrier whose ticket stock or... Commissioner, Financial Management a report from the independent accountant in accordance with the Statement on... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Remittance and statement procedures. 286.5...
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Draft environment statement related to operation of Moab uranium mill (Grand County, Utah)
International Nuclear Information System (INIS)
1977-11-01
This draft environmental impact statement was prepared by the staff of the U.S. Nuclear Regulatory Commission and issued by the Commission's Office of Nuclear Material Safety and Safeguards. The proposed action is the continuation of Source Material License SUA-917 issued to Atlas Corporation for the operation of the Atlas Uranium Mill in Grand County, Utah, near Moab (Docket No. 40-3453). This authorizes a 600-ton (450-MT) per day acid leach circuit (for recovery of vanadium as well as uranium) and a 600-ton (450-MT) per day alkaline leach circuit
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29 CFR 4010.13 - Confidentiality of information submitted.
2010-07-01
... REPORTING AND DISCLOSURE REQUIREMENTS ANNUAL FINANCIAL AND ACTUARIAL INFORMATION REPORTING § 4010.13 Confidentiality of information submitted. In accordance with § 4901.21(a)(3) of this chapter and ERISA section... 29 Labor 9 2010-07-01 2010-07-01 false Confidentiality of information submitted. 4010.13 Section...
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International Nuclear Information System (INIS)
1996-01-01
The purpose of this report is to provide a record of activities of the American Indian Writers Subgroup (AIWS) so they can communicate better with the tribes and Indian organizations they represent. This is a living document, which may be modified as long as the AIWS is working on the Nevada Test Site Environmental Impact Statement (NTS EIS). This document has been submitted to the Consolidated Group of Tribes and Organizations for review and comment. The Consolidated Group of Tribes and Organizations comments will be incorporated into the final version which will be sent to all Indian tribes and organizations represented by the Consolidated Group of Tribes and Organizations. This document is composed of the following sections: Section G.1 -- AIWS and Meeting Summaries; Section G.2 -- Writing Tasks; Section G.3 -- American Indian Comments for the NTS EIS; and Section G.4 -- References
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The Wm. H. Zimmer Nuclear Power Station: Draft environmental statement (Docket No. 50-358)
International Nuclear Information System (INIS)
1976-10-01
The proposed action is the issuance of an operating license to the Cincinnati Gas and Electric Company, the Columbus and Southern Ohio Electric Company, and the Dayton Power and Light Company for the startup and operation of the Wm. H. Zimmer Nuclear Power Station (Docket No. 50-358) (the station), located on the Ohio River in Clermont County, about 24 miles southeast of Cincinnati, Ohio. The information in this statement represents the second assessment of the environmental impact associated with the Zimmer Nuclear Power Station pursuant to the guidelines of the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Part 51 of the Commission's Regulations. After receipt of an application in 1970 to construct this plant, the staff carried out a review of impact that would occur during the plant's construction and operation. This evaluation was issued as a final environmental statement in September 1972. As the result of this environmental review, a safety review, an evaluation by the Advisory Committee on Reactor Safeguards, and a public hearing in Cincinnati, Ohio, the AEC (now NRC) issued a permit in October 1972 for the construction of Unit 1 of the Zimmer Nuclear Power Station. As of June 1976, the construction of the plant was 54% complete. With a proposed fuel-loading data of April 1978, the applicant has petitioned for license to operate Unit 1 and has submitted (September 1975) the required safety and environmental reports to substantiate this petition. 96 refs., 17 figs., 34 tabs
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Mission statements: selling corporate values to employees.
Klemm, M; Sanderson, S; Luffman, G
1991-06-01
This article investigates the reasons for the increasing use of the Company Mission Statement. Using information from a survey of U.K. companies in 1989 it looks at the types of statements issued by companies, their content, usage, and value to managers. Of particular interest is whether the mission is primarily used for the motivation of staff, or for external image building. Related issues are the value of the mission drafting process in bringing managers together to agree common objectives and the use of a hierarchy of statements to reconcile internal and external stakeholders' interests. The conclusion is that the Mission, which includes a statement of company values, is an important tool for managers to assert their leadership within the organization.
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2010-09-16
... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration Suspension of Preparation of... Aviation Administration (FAA), Department of Transportation (DOT). ACTION: Notice suspending preparation of..., potential changes to aircraft fleet mix, and the need to update the existing terminal concept as reasons...
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40 CFR 1502.19 - Circulation of the environmental impact statement.
2010-07-01
... impact statement. 1502.19 Section 1502.19 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY ENVIRONMENTAL IMPACT STATEMENT § 1502.19 Circulation of the environmental impact statement. Agencies shall circulate the entire draft and final environmental impact statements except for certain appendices as...
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40 CFR 63.3510 - What notifications must I submit?
2010-07-01
... in § 63.9(h). (1) Company name and address. (2) Statement by a responsible official with that... which you conduct liquid-liquid material balances according to § 63.3541(i). (i) For each emission... those limits. (iv) A statement of whether or not you developed and implemented the work practice plan...
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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
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Financial Statement Fraud Detection using Text Mining
Rajan Gupta; Nasib Singh Gill
2013-01-01
Data mining techniques have been used enormously by the researchers’ community in detecting financial statement fraud. Most of the research in this direction has used the numbers (quantitative information) i.e. financial ratios present in the financial statements for detecting fraud. There is very little or no research on the analysis of text such as auditor’s comments or notes present in published reports. In this study we propose a text mining approach for detecting financial statement frau...
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40 CFR 124.61 - Final environmental impact statement.
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...
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12 CFR 226.7 - Periodic statement.
2010-01-01
... consumer with a periodic statement that discloses the following items, to the extent applicable: (a... convenience of the user, the revised text is set forth as follows: § 226.7 Periodic statement. (a) Rules... consumers may obtain from the creditor more information about the balance computation method and how...
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10 CFR 51.81 - Distribution of draft environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Materials Licenses § 51.81 Distribution of draft environmental impact statement. Copies of the draft environmental impact statement and...
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10 CFR 51.86 - Distribution of draft environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Rulemaking § 51.86 Distribution of draft environmental impact statement. Copies of the draft environmental impact statement and any...
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37 CFR 260.4 - Confidential information and statements of account.
2010-07-01
... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...
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IAS 1 Presentation of Financial Statements - A Closer Look
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...
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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).
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37 CFR 382.4 - Confidential information and statements of account.
2010-07-01
... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...
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27 CFR 7.54 - Prohibited statements.
2010-04-01
... statement of alcoholic content permitted under § 7.71 may be depicted in any advertising media. The... statement of alcoholic content permitted under § 7.71 may be displayed in any advertising media. (d) Class..., DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Advertising of Malt Beverages...
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Toward a Statement of Educational Philosophy.
Rasi, Humberto M.
2001-01-01
Describes a 2001 conference by the Education Department of the General Conference of Seventh-day Adventists which involved presentations of papers and focus groups and which convened participants to discuss and approve an updated and expanded Statement of Adventist Philosophy of Education. The statement is included in this theme issue. (SM)
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Assessment of community-submitted ontology annotations from a novel database-journal partnership.
Berardini, Tanya Z; Li, Donghui; Muller, Robert; Chetty, Raymond; Ploetz, Larry; Singh, Shanker; Wensel, April; Huala, Eva
2012-01-01
As the scientific literature grows, leading to an increasing volume of published experimental data, so does the need to access and analyze this data using computational tools. The most commonly used method to convert published experimental data on gene function into controlled vocabulary annotations relies on a professional curator, employed by a model organism database or a more general resource such as UniProt, to read published articles and compose annotation statements based on the articles' contents. A more cost-effective and scalable approach capable of capturing gene function data across the whole range of biological research organisms in computable form is urgently needed. We have analyzed a set of ontology annotations generated through collaborations between the Arabidopsis Information Resource and several plant science journals. Analysis of the submissions entered using the online submission tool shows that most community annotations were well supported and the ontology terms chosen were at an appropriate level of specificity. Of the 503 individual annotations that were submitted, 97% were approved and community submissions captured 72% of all possible annotations. This new method for capturing experimental results in a computable form provides a cost-effective way to greatly increase the available body of annotations without sacrificing annotation quality. Database URL: www.arabidopsis.org.
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Directory of Open Access Journals (Sweden)
Fernando Suárez-López del Amo
2016-09-01
Full Text Available Introduction: The task of Group 3 was to review and update the existing data concerning non-surgical, surgical non-regenerative and surgical regenerative treatment of peri-implantitis. Special interest was paid to the preventive and supporting therapy in case of peri-implantitis. Material and Methods: The main areas of interest were as follows: effect of smoking and history of periodontitis, prosthetic treatment mistakes, excess cement, overloading, general diseases influence on peri-implantitis development. The systematic review and/or meta-analysis were registered in PROSPERO, an international prospective register of systematic reviews: http://www.crd.york.ac.uk/PROSPERO/. The literature in the corresponding areas of interest was searched and reported using the PRISMA (Preferred Reporting Item for Systematic Review and Meta-Analysis Statement: http://www.prisma-statement.org/. The method of preparation of systematic reviews of the literature based on comprehensive search strategies was discussed and standardized. The summary of the materials and methods employed by the authors in preparing the systematic review and/or meta-analysis is presented in Preface chapter. Results: The results and conclusions of the review process are presented in the respective papers. The group′s general commentaries, consensus statements, clinical recommendations and implications for research are presented in this article.
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Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S.
2014-01-01
Approved for public release; distribution is unlimited Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its ...
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International Nuclear Information System (INIS)
1993-08-01
A Final Environmental Impact Statement (FEIS) related to the licensing of Envirocare of Utah, Inc.'s proposed disposal facility in Tooele county, Utah (Docket No. 40-8989) for byproduct material as defined in Section 11e.(2) of the Atomic Energy Act, as amended, has been prepared by the Office of Nuclear Material Safety and Safeguards. This statement describes and evaluates the purpose of and need for the proposed action, the alternatives considered, and the environmental consequences of the proposed action. The NRC has concluded that the proposed action evaluated under the National Environmental Policy Act of 1969 (NEPA) and 10 CFR Part 51, is to permit the applicant to proceed with the project as described in this Statement
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17 CFR 210.3-17 - Financial statements of natural persons.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial...
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CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING
HOWARD VAN AUKEN; KUI YANG
2014-01-01
With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of various decisions. A logit analysis shows that owners of Chinese SMEs use financial statements to make decisions according to the frequency of available financial statement information and their ability to interpret the informa...
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30 CFR 285.607 - How do I submit my SAP?
2010-07-01
... 30 Mineral Resources 2 2010-07-01 2010-07-01 false How do I submit my SAP? 285.607 Section 285.607... Assessment Plan and Information Requirements for Commercial Leases § 285.607 How do I submit my SAP? You must submit one paper copy and one electronic version of your SAP to MMS at the address listed in § 285.110(a). ...
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Preparation of emergency care centre exercises
International Nuclear Information System (INIS)
Schnadt, H.; Miska, H.
2011-01-01
Setup and operation of emergency care centres (sometimes also addressed as emergency reception centres) are part of emergency response in the environs of nuclear power plants. The preparation of an exercise scenario for such a centre is very demanding on the responsible agency. Therefore, a computer code has been developed which helps to translate the exercise objectives into instructions for figurants which simulate the affected population. These instructions are intended to steer a determined flow of people through the emergency care centre by providing fictitious radiological readings and by injecting the demand for additional actions of response personnel by statements and questions. (orig.)
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14 CFR 399.4 - Nature and effect of policy statements.
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Nature and effect of policy statements. 399.4 Section 399.4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... Statements § 399.4 Nature and effect of policy statements. Policy statements published in this part will be...
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Process for the preparation of lubricants
Energy Technology Data Exchange (ETDEWEB)
Pier, M
1927-06-04
A process is described for preparation of lubricants from mixtures of hydrocarbons or hydrocarbon derivatives of mean molecular weight and nonaromatic nature, which is characterized by halogenating the raw oil by the action of halogens or halogen-exchanging compounds and submitting the obtained product to a condensation in presence of aluminum chloride, tin chloride, iron chloride, or other condensing metal chloride or boron fluoride or activated metals, such as activated aluminum, whereby it is worked up in two steps at a temperature below 150 and preferably below 100/sup 0/C.