Report raises questions about drug companies advertising budgets.

Science.gov (United States)

1999-08-06

A report by AIDS Action cites that data, indicates the pharmaceutical industry is spending more resources on marketing and advertising than on research and development (R&D). The pharmaceutical industry blames the high cost of AIDS drugs on R&D information compiled from annual reports and industry publications show excessive marketing as the source. A spokesman for the Pharmaceutical Research and Manufacturers of America (PhRMA) disputes the information in the AIDS Action report as misleading. According to PhRMA, research spending has been steadily increasing, and at a greater rate than any other industry. In addition, PhRMA noted that pharmaceutical companies have already dedicated money to fund initiatives in developing countries. Solutions proposed by AIDS Action include lowering drug prices or transferring funds from marketing to research, and reestablishing the "reasonable pricing clause" between National Institutes of Health and those companies seeking tax breaks for R&D.

76 FR 58741 - Storage Reporting Requirements of Interstate and Intrastate Natural Gas Companies

Science.gov (United States)

2011-09-22

...] Storage Reporting Requirements of Interstate and Intrastate Natural Gas Companies AGENCY: Federal Energy... the semi-annual storage reporting requirements for Interstate and Intrastate Natural Gas Companies... proposes to eliminate the semi-annual storage reporting requirements for: (1) Interstate natural gas...

Prevalence of sustainability reporting practices of listed companies on established and emerging stock exchanges

Directory of Open Access Journals (Sweden)

Brendan K. Turk

2013-02-01

Full Text Available The business sector has a substantial role in addressing current environmental issues and concerns. Consequently, there is a growing adoption of corporate sustainability principles and practices across all market sectors. This study examined four developed and four emerging stock markets and the sustainability reporting practices of the top 20 and bottom 20 companies in each. The results illustrate that the developed market sector was more advanced in its corporate sustainability reporting, both in the proportion of companies issuing a sustainability report (approximately 60 per cent and the proportion of company webpages dedicated to sustainability reporting. This difference was largely due to the effect of the top 20 companies. There was little difference between developed and developing markets when only the bottom 20 companies were considered, of which less than one-third provided sustainability reports.  These results show that sustainability reporting is prevalent in both developed and developing markets, especially among market leading companies, but that overall, most developing markets have some catching up to do.

Diagnosing companies in financial difficulty based on the auditor’s report

Directory of Open Access Journals (Sweden)

Robert Zenzerović

2016-04-01

Full Text Available The approach used in this paper expands on existing research that focuses on devising prediction models for companies experiencing financial difficulties and which in turn serves as a criteria-based diagnosis tool for distinguishing healthy companies from those facing seriously financial difficulties. It draws on auditors’ reports on company financial statements that emphasize a company’s ability to continue as a going concern as the main criterion used to distinguish companies experiencing financial difficulties from companies that are not. Two closely-related hypotheses were tested in this paper. First, the authors tested the hypothesis that an auditor’s report accompanied by an explanatory paragraph pointing out issues associated with the going concern assumption is the proper criterion for differentiating companies experiencing financial difficulties from those that are not. Second, the central assumption that is tested relates to a combination of financial ratios whereby authors presume that an appropriate combination of financial ratios is a good analytical tool for distinguishing companies experiencing serious financial difficulties from those that are not. Research results conducted among 191 companies listed on the Zagreb Stock Exchange confirm both hypotheses. The LRA model – a diagnosis tool for identifying companies with financial problems, was also derived using logistic regression analysis. The statistical adequacy and quality of the model was tested using measures like Nagelkerke R2, type 1 and type 2 errors that appear when calculating the classification ability of the model. All measures indicated that model was statistically sufficient and validated its use as a diagnosis tool in recognizing the companies facing financial difficulties.

17 CFR 270.12d2-1 - Definition of insurance company for purposes of sections 12(d)(2) and 12(g) of the Act.

Science.gov (United States)

2010-04-01

..., INVESTMENT COMPANY ACT OF 1940 § 270.12d2-1 Definition of insurance company for purposes of sections 12(d)(2... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Definition of insurance company for purposes of sections 12(d)(2) and 12(g) of the Act. 270.12d2-1 Section 270.12d2-1 Commodity...

75 FR 80758 - Storage Reporting Requirements of Interstate and Intrastate Natural Gas Companies

Science.gov (United States)

2010-12-23

...] Storage Reporting Requirements of Interstate and Intrastate Natural Gas Companies December 16, 2010... natural gas pipelines to report semi-annually on their storage activities. This Notice of Inquiry will... reports required of interstate and intrastate natural gas companies pursuant to 18 CFR 284.13(e) and 284...

Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?

Directory of Open Access Journals (Sweden)

Mrsik Jadranka

2015-12-01

Full Text Available Incorporating environmental impact into financial reports is becoming standard practice in the 21st Century. Investors are aware of the need for environmentally correct operations since failures in this domain lower the price of shares. However, in terms of regulation, in most of the countries, environmental reporting remains voluntary. Institutions dealing with development and promotion of the modern accounting and financial reporting standards encourage companies to concurrently report for their environmental activities. The only question is how. Accounting may include information on the environmental impact only if it is quantitative and monetary. Since many nuances of the issues remain difficult to quantify, corporations opt to separately report on their environmental practices. The aim of this paper is to examine the accounting and stock market regulations and the practice of reporting for environmental impact of the operations of the leading Macedonian companies. We selected ten companies that make the Macedonian Stock Exchange Index and additional five companies with significant environmental impact. We reviewed their annual reports and interviewed their financial officers. The results show that the environmental and social responsibility reporting is left to the companies and their management and its perception of the need for keeping posted the major stakeholders and the most appropriate way to do it. As a consequence, many large Macedonian companies do not refer to these issues in their annual addressing to the stakeholders. The findings of this paper can motivate the regulatory body and the government to require more transparency and disclosure of the sustainability information.

75 FR 64773 - Study Required by Section 989G(b) of the Dodd-Frank Act Regarding Compliance With Section 404(b...

Science.gov (United States)

2010-10-20

... from the auditor attestation requirement in Section 404(b) would encourage companies to list on... auditor attestation requirement with respect to a company's internal control over financial reporting. The... auditor attest to management's assessment under Section 404(b) for issuers with a public float between $75...

Investigation of musculoskeletal symptoms in a manufacturing company in Brazil: a cross-sectional study.

Science.gov (United States)

Hembecker, Paula K; C Reis, Diogo; Konrath, Andréa C; A Gontijo, Leila; D Merino, Eugenio A

Musculoskeletal disorders are prevalent and represent the most common health problem among the working population in industrially-developing countries, with considerable costs and impact on quality of life. Despite the high incidence of disability insurance claims among Brazilian manufacturing-sector workers, only a few studies assessed musculoskeletal disorders prevalence. To provide information on the prevalence of musculoskeletal disorders among manufacturing-sector workers and to explore the relationship between musculoskeletal disorders and sociodemographic and occupational characteristics in a medium metallurgical company located in Brazil. A cross-sectional study was carried out. Data was collected through the use of a specifically-designed questionnaire and the items used to collect musculoskeletal disorders data were based on the Nordic Musculoskeletal Questionnaire. Descriptive statistics were used and multivariate logistic regression analysis (plogistic regression analysis showed that company experience (p=0.02), presence of sleep disorders (p=0.00), self-reported general health state (p=0.00) and perform work pause (p=0.00) were significant risk factors for development of musculoskeletal disorders. Sociodemographic and work-related aspects are influential risk factors for musculoskeletal disorders. These results add comprehension about musculoskeletal disorders prevalence and suggest a need for greater emphasis on prevention strategies. Copyright © 2017 Associação Brasileira de Pesquisa e Pós-Graduação em Fisioterapia. Publicado por Elsevier Editora Ltda. All rights reserved.

31 CFR 103.16 - Reports by insurance companies of suspicious transactions.

Science.gov (United States)

2010-07-01

..., such as terrorist financing or ongoing money laundering schemes, the insurance company shall... fraudulent submission relates to money laundering or terrorist financing. (e) Retention of records. An... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Reports by insurance companies of...

Review of voluntary and regulatory carbon reporting by companies around the world

International Nuclear Information System (INIS)

Borie, Sylvain; Decq, Juliette; Wang, Xin; Alberola, Emilie; Afriat, Marion; Gourdon, Thomas

2016-01-01

What countries have instituted regulations requiring companies to measure their greenhouse gas (GHG) emissions? How could these regulations be strengthened to help meet the '2 deg. C' goal adopted by all member countries at the COP21 summit? In what ways do new French regulations on reporting of significant GHG emissions constitute a major advance in carbon reporting? To complement recent news focusing on reporting of carbon emissions in France, Carbone 4 offers its readers this review to put voluntary and regulatory carbon reporting mechanisms used by companies in a global perspective

29 CFR 453.21 - Interests held in agents, brokers, and surety companies.

Science.gov (United States)

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Interests held in agents, brokers, and surety companies... LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Qualified Agents, Brokers, and Surety Companies for the Placing of Bonds § 453.21 Interests held in agents, brokers, and surety companies. (a) Section...

Analyzing sustainability reporting by best performing companies in global sustainability indices — Describing the contents and appearance of the reports

OpenAIRE

Fagerström, Pia Helena Kristina

2016-01-01

The main subjects of this research are corporate social responsibility (CSR) and sustainability reporting. The aim of this study is to describe the contents and appearance of some of the most sustainable companies' sustainability reports. The leaders in CSR were selected from five well known global sustainability indices. A total of 29 companies' CSR reports from different industries and countries were selected for the study. Additional nine companies were included in the analysis of the best...

THE IMPORTANCE OF FINANCIAL INTERIM REPORTING FOR THE POSITION OF COMPANIES

Directory of Open Access Journals (Sweden)

Claudia‐Elena\tGRIGORAȘ‐ICHIM

2015-12-01

Full Text Available The importance that each company must grant to the strategic sources of information generates our concern for analysis of the interim financial reporting. In every enterprise, there are doubts on the usefulness of interim financial reports, given the following elements: the necessary time for their preparation (relatively long, their restricted character and the resources necessary to establish them. Finding a common solution to these problems and, implicitly, increasing the interest for interim financial reporting, can help to increase the economic performance of the company, either by reducing the unnecessary costs related to time, or by increasing communication and transparency with third parties. An appropriate management can act early in the direction of counteracting the negative effects in their company or prevention of any commercial or production failures, the overall economic trends in that field and increasing productivity. Starting from these premises, we propose a research in order to capture the main aspects related to the mentioned issues.

Financial Reporting on the Internet. An Examination Across Industries and Company Size

DEFF Research Database (Denmark)

Holm, Claus

In the later years an increasing number of listed companies have engaged in distributing voluntary financial information through the Internet. The corporate websites provide shareholders, professional analysts, journalists and other interested parties an access to financial information relating...... confirms that investors and other Internet-surfers have access to more than half the listed companies through the Internet, i.e. 55,8%. As noted in previous studies, belonging to the group of most traded companies usually sets a standard for reporting. However, the reporting behavior among the less traded...... undue advantages for individual investors. The opportunity for giving access to continuous updated information is available and often a highly promoted feature of the Internet-technology. However, in light of existing accounting regulations, the existing reporting behavior through the Internet seems...

Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

Directory of Open Access Journals (Sweden)

Norhayati Mat Husin

2011-04-01

Full Text Available This paper aims to examine the extent of human capital (HC reporting among top Malaysian companies and introduce an HC reporting guideline that can be used by Malaysian companies and regulator. It begins by developing the HC framework based on previous intellectual capital (IC frameworks. This framework is then used to examine each of the top 100 Malaysian companies listed on the Bursa Malaysia in year 2008. Using the content analysis method, it reviews the annual reports of these companies to determine the extent of HC reporting. The findings of this paper highlight the need for the development of IC framework particularly on HC. HC differences were also identified between Malaysia and other countries such as Sri Lanka and Australia, and it is argued that these differences can be attributed to the social, economic, and political factors.

Author Self-disclosure Compared with Pharmaceutical Company Reporting of Physician Payments.

Science.gov (United States)

Alhamoud, Hani A; Dudum, Ramzi; Young, Heather A; Choi, Brian G

2016-01-01

Industry manufacturers are required by the Sunshine Act to disclose payments to physicians. These data recently became publicly available, but some manufacturers prereleased their data since 2009. We tested the hypotheses that there would be discrepancies between manufacturers' and physicians' disclosures. The financial disclosures by authors of all 39 American College of Cardiology and American Heart Association guidelines between 2009 and 2012 were matched to the public disclosures of 15 pharmaceutical companies during that same period. Duplicate authors across guidelines were assessed independently. Per the guidelines, payments disclosure was poor (κ = 0.238). There was a significant difference in error rates of disclosure among companies and authors (P = .019). Of disclosures by authors, companies failed to match them with an error rate of 71.6%. Of disclosures by companies, authors failed to match them with an error rate of 54.7%. Our analysis shows a concerning level of disagreement between guideline authors' and pharmaceutical companies' disclosures. Without ability for physicians to challenge reports, it is unclear whether these discrepancies reflect undisclosed relationships with industry or errors in reporting, and caution should be advised in interpretation of data from the Sunshine Act. Copyright © 2016 Elsevier Inc. All rights reserved.

ENVIRONMENTAL REPORTING AND SHAREHOLDER STRUCTURE IN THE CASE OF ROMANIAN COMPANIES

Directory of Open Access Journals (Sweden)

IENCIU IONEL-ALIN

2012-07-01

Full Text Available Because environmental reporting remains voluntary on an international scale, there are major difference in terms of quality and quantity of environmental information, reported by entities from varied sectors and countries. The literature identifies factors like public exposure, entities legitimacy, laws and regulation, characteristics of the company (management, size, profitability etc, culture as the main factors that could determine environmental reporting (Lee and Hutchinso, 2005. Within this study, I have focused on environmental reporting and I have analyses factors related to corporate governance characteristics, such as shareholder structure, in order to identify the existence of certain associations between the shareholder structure and the level of environmental reporting. The paper represent an empirical analyzes on how shareholder structure might explain the level of environmental reporting in the case of Romanian companies listed at Bucharest Stock Exchange. The sample consist in 64 entities listed at Bucharest Stock Exchange in the first, second and third tier from 10 areas of activity that may impact the environment: agriculture, forestry and fishing; the extractive industry; the manufacture industry; production and supply of electricity, thermal energy, gas, water; water distribution, sanitation, managing waste, recyclable materials recovery activities; construction; transport and storage; food industry, hotels, restaurants; the repair, retail, maintenance and installation of machinery and equipment; printing and reproduction of recorded media. I suggest a model comprising shareholder structure: percentage owned by families, percentage owned by institutional investors, percentage owned by private investors, percentage owned by foreign investors, percentage owned by board members, percentage owned by management members as factors that could explain environmental reporting. As future research we will test this model on companies

WAYS OF REPORTING CORPORATE SOCIAL RESPONSABILITY CASE STUDY: THE STATE OF REPORTING OF COMPANIES OPERATING IN THE FIELD OF TEXTILES AND APPAREL

Directory of Open Access Journals (Sweden)

ANDREESCU Nicoleta Alina

2015-05-01

Full Text Available In this paper we have analysed the current state of reporting CSR activity of companies activating in the textiles and apparel industry. Noticing that the number of companies that invest in CSR programs is increasing on a world-wide level and in the last years even in Romania, we wanted to analyse the situation of the companies from a field of activity less involved in CSR programs. The importance of CSR programs has increased more and more in recent times, from a reputation point of view but mostly of reasons of a stronger involvement of companies in the communities where they are present, but also in educating their own employees which become more motivated if they can participate in various actions undertaken through CSR programs. The implementation of such programs adds value to the businesses developed by the company, taking into account that more segments of consumers have expressed their availability to buy products made by companies that promote such programs. The visibility of CSR projects is made by presenting the programs that the company promotes in sustainability reports, by using means and indicators defined under the Global Reporting Initiative. Following the study we have made, we found out that although world-wide the number of companies that have CSR programs and make sustainability reports is increasing, the number of companies in the textiles and apparel industry that make such reports is very small.

Biodiversity footprint of companies - Summary report

NARCIS (Netherlands)

Rooij, van W.; Arets, E.J.M.M.

2017-01-01

Companies are becoming increasingly aware of their impact on biodiversity and natural capital. This may result from their implicit dependence on natural capital, from increasingly more critical consumers, or from the genuine concern of company managers and owners. Consequently, companies have an

Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

Directory of Open Access Journals (Sweden)

Norhayati Mat Husin

2013-07-01

Full Text Available This paper aims to examine the extent of human capital (HC reporting among top Malaysian companies and introduce an HC reporting guideline that can be used by Malaysian companies and regulator. It begins by developing the HC framework based on previous intellectual capital (IC frameworks. This framework is then used to examine each of the top 100 Malaysian companies listed on the Bursa Malaysia in year 2008. Using the content analysis method, it reviews the annual reports of these companies to determine the extent of HC reporting. The findings of this paper highlight the need for the development of IC framework particularly on HC. HC differences were also identified between Malaysia and other countries such as Sri Lanka and Australia, and it is argued that these differences can be attributed to the social, economic, and political factors.Keywords: Human capital, intellectual capital, Malaysia

75 FR 80685 - Contract Reporting Requirements of Intrastate Natural Gas Companies

Science.gov (United States)

2010-12-23

...; Order No. 735-A] Contract Reporting Requirements of Intrastate Natural Gas Companies Issued December 16... Storage Report for Intrastate Natural Gas and Hinshaw Pipelines. Order No. 735-A generally reaffirms the... reporting requirements for (1) intrastate natural gas pipelines \\2\\ providing interstate transportation...

17 CFR 250.57 - Notices and reports to be filed under section 33.

Science.gov (United States)

2010-04-01

... section 33. (a) Notification of Status as Foreign Utility Company. Form U-57 (§ 259.207 of this chapter), notification of status as a foreign utility company, may be filed by, or on behalf of, an entity that seeks to... COMMISSION (CONTINUED) GENERAL RULES AND REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Regulation...

Applying & Publishing GRI framework in Transport Companies Rethink. Redesign. Rebuild. CSR Reporting and Climate Change

Directory of Open Access Journals (Sweden)

Lilian Soares Outtes Wanderley

2010-08-01

Full Text Available Corporations with systematic relationships to tourism are developing activities and publishing CSR reports applying the GRI framework (GRI, 2009. The contribution of tourism to climate change is estimated at between 5% and 12% and by 2050 the amount spent on the tourism sector will consume the entire carbon budget required to avoid dangerous climate change (Scott et al. 2009, UNWTO-UNEP-WMO 2008. This study defines the TC-8 group, a group of transport in tourism related companies, in order to answer the main questions:To what extent is climate change addressed in the CSR reports of transport companies? Climate change is mentioned and receives attention in all of the company reports analysed, however,overall the transport sector shows that in comparison to the GRI/KPMG (2007 survey, it under-performs. Are the companies just reporting direct emissions from production or also broader emissions from the use of the products? Half of these companies report emissions; some include direct and indirect emissions. Further actions can be mentioned such as, companies participating in forums discussing solutions to climate change, assuming shared responsibilities and employing measures such as reducing energy consumption by runningtheir own photovoltaic power unit or planning for a CO2 neutral operation by 2012.

Internal corporate governance mechanisms and audit report lag: A study of Malaysian listed companies

Directory of Open Access Journals (Sweden)

Ummi Junaidda Binti Hashim

2012-11-01

Full Text Available This study attempts to investigate the link between corporate governance mechanisms and audit report lag for companies listed on Bursa Malaysia from 2007 to 2009. The 288 companies listed on Bursa Malaysia have been randomly selected. The corporate governance mechanisms examined include the board of directors and audit committee. It shows that there are significant negative relationships between board diligence, audit committee independence and expertise. The higher the number of meetings being held indicates that the board is discharging their role towards the company. The results show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. Its provide some evidence supporting the resource based theory, whereby characteristics of the audit committee, such as the resources and capabilities, could improve companies’ performance as well as corporate reporting.However, it could not provide any evidence concerning the link between board independence, board expertise, CEO duality and audit committee diligence on audit report lag. This study provides comprehensive examination of ARL on Malaysian listed companies for three years period. It is consider the initial study to provide a thorough examination of the association between corporate governance characteristics and ARL.

An Examination of the Audit Report Lag of Companies Quoted in the Nigeria Stock Exchange

Directory of Open Access Journals (Sweden)

John Chika Onwuchekwa

2013-10-01

Full Text Available As important information conciliator, audit report is all the time a focus of audit firms, companies, regulators and investors and its report lag directly determines the usefulness of decision making. We examined the audit report lag of companies quoted in the Nigeria stock exchange for the period 2008 to 2011. The investigation was conducted on a pooled sample of 60 firms across industries (Construction, Breweries, Oil & Gas, Health care, Packaging, Insurance, Publishing, Food Products, Automobiles, Hotel & tourism, Real Estate, Mortgage, ICT, Agro-Allied, Building Materials, Conglomerates, Courier and Banking. The results show that age of a company and total asset has a significant impact on audit report lag in Nigeria. However, the result indicates that Firm size and firm switch has no significant relationship on audit report lag in Nigerian companies. We recommended that further research area on audit report lag should increase the sample size and also the number of years under investigation. Also, Policy makers should look into the audit report lag of quoted companies in Nigeria and formulate policies to enforce compliance. This will assist in boosting investors’ confidence and also guide them in taken timely quality decisions either to invest or de-invest.

Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies

Directory of Open Access Journals (Sweden)

Cristina-Ionela FĂDUR

2011-08-01

Full Text Available The purpose of this paper is to identify to what extent Romanian companies quoted in the Bucharest Stock Exchange present information concerning intangible assets (IA, what the structure of the assets of the analyzed companies is, and what the difference between the accounting value of companies, computed through the net accounting asset, and their market value is, determined as the product between the number of shares and the average quotation price.We have analyzed the annual financial statements corresponding to the fiscal year closed on 31.12.2010 and the annual reports drawn according to the regulation of the National Commission for Mobile Values no. 1/2006 concerning the issuers and mobile operations for 23 companies quoted in the Bucharest Stock Exchange. In the data collection stage, we have resorted to mediated data collection techniques from the annual financial statements and from the management reports, and in the processing and analysis stage we used the empirical comparative analysis in order to identify the resemblances and differences between the information published by companies in various activity fields and the quantitative analysis. The data have been processed using the SPSS software.

Audit Committee Quality and Financial Reporting Quality: A Study of Selected Indian Companies

Directory of Open Access Journals (Sweden)

Kanukuntla Shankaraiah

2017-03-01

Full Text Available This study examines audit committee quality and its relationship with financial reporting quality. The population of this study consists of the companies listed in Bombay Stock Exchange (BSE between years 2002 and 2012. Using Godden sample size formula, 133 companies are selected randomly for the study. It is found that in most of the equity based listed companies at BSE under study have complied with the legal formalities, for instance, appointment of independent directors, number of meetings, size of the audit committee, legal qualifications and financial qualifications of the directors, as they were required for the listing at a stock exchange in India. Further, the analysis and tests state that board size, audit committee meetings and its size have relationship with the financial reporting practices, but the CEO tenure and hold, board independence, net income, proportion of independent directors on board, legal qualifications and financial qualifications of the directors and overlap of audit committee members on compensation committee, have no influence on the financial reporting practices. Thus, it may be inferred that the companies may improve the financial reporting quality, by managing the board size, audit committee meetings and size, as these characteristics have significant relationship with financial reporting quality.

Performance evaluation of Central European companies

Directory of Open Access Journals (Sweden)

Petr Fiala

2015-10-01

Full Text Available The paper presents a modelling approach for performance comparison of Central European companies on three levels: country, industry, and company. The approach is based on Data Envelopment Analysis and Analytic Hierarchy Process. The proposed model consists of two basic sections. The first section estimates the importance of selected industries in the countries, whereas the second section evaluates the performance of companies within industries. The results of both sections are synthesized and finally the country performance is estimated. The evaluation is based on the data set resulting from a survey of companies from selected industries.

The use of economic indicators from the Global Reporting Initiative by Spanish listed companies

Directory of Open Access Journals (Sweden)

María José García

2014-12-01

Full Text Available Purpose: Corporate Social Responsibility (CSR in companies is widely accepted within today’s business community. However, the intangibility of this concept and the dispersion of related standards and regulations has created a context characterized by lack of homogeneity in the publishing of CSR results. The present study aims to determine the extent to which Global Reporting Initiative (GRI indicators are used by Spanish listed companies. Design/methodology/approach: An empirical analysis has been performed to asses and evaluate the 2011 CSR reports published by the companies listed on the IBEX-35, the Spanish stock exchange index which includes the most important listed companies. The analysis is centered exclusively on the economic indicators established by the GRI. The methodology used to interpret the results is based on the procedures of multivariate analysis, namely principal components analysis, correlation matrix, and hierarchical clustering. Findings: The results of the study show that although the GRI tool is used extensively within the IBEX-35, the level of performance regarding the parameters established by the GRI varies depending on the studied company and indicator. Research limitations: This study focuses on the biggest Spanish listed companies; thus, the conclusions may differ in other geographic locations, as well as for smaller businesses. Practical implications: This line of research helps to know more about the social reporting policies of big Spanish listed companies. Social implications: The evidence provided by this study helps to know more about the Corporate Social Responsibility policies and sustainability reports and declarations of social and environmental values governing their organizations. Originality/value: This study is the first using principal component analysis in Spanish listed companies focusing in the economic indicators of the GRI.

[Comprehensive Care Centre and section 116b SGB V. Experiences from the point of view of the health insurance company].

Science.gov (United States)

Glaeske, G; Schramm, W; Herzig, D

2008-10-01

Through the GMG (modified law of health system) the section sign 116b "out-patients department" was newly introduced into the SGB V (5(th) social welfare legislation) in 2004. Thus, the health insurance companies had the possibility to come to an agreement with hospitals concerning rare illnesses such as haemophilia. On this basis a care agreement was agreed upon in 2005 between the University Hospital Eppendorf (Hamburg) and three big health insurance companies. The result leads to positive changes for all concerned: The patients were offered an optimal care through the link to the CCC and this with an adequate compensation for the coagulation section for out-patients. As the therapy programme became more clarified, the communication between the parties involved became more constructive. With the law to strengthen competition (WSG) for the insurance companies, a change of section sign 116b of the SGB V (5(th) social welfare legislation) came into force in 2007. Thus the legal basis for the a. m. agreement was withdrawn. It is now the task of the a. m. parties to find a way to secure the advantages obtained through this agreement, to the benefit of the patients, the coagulation sections for out-patients and the cost bearers.

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Directory of Open Access Journals (Sweden)

Petra F. A. Dilling

2016-09-01

Full Text Available This study empirically analyzes reporting on long-term value creation for Canadian public mining and energy companies. It represents an important first step in determining the quality of reporting and its determinants for large public companies. In this exploratory empirical study, a reporting quality scoring index was developed to measure disclosure quality of long-term value creation reporting. Content analysis was used to examine financial and sustainability reports for a sample of twenty Canadian public mining and energy companies. Corporate disclosure quality scores were then calculated by assessing the quality of reporting in four main categories. The findings suggest that overall disclosure quality on long-term value creation is still low. Companies disclosing higher quality information on long-term value creation are of bigger size, operate in the basic materials sector, have an independent board, are listed in the Dow Jones Sustainability Index, experience higher stock volatility and use more words related to long-term value creation in their annual financial and non-financial reports. In order to increase and restore stakeholder trust and credibility as well as a tool to maintain stability, it is strongly recommended to introduce adequate mandatory standardization resulting in a set of internationally recognized reporting standards as well as a requirement for external assurance of reports.

DSM energy saving pilot project report. Company Augstceltne Ltd., Riga, Latvia

Energy Technology Data Exchange (ETDEWEB)

Krievins, P.; Cakuls, A.; Kaross, V.; Jansons, D.

1995-05-01

This report is a part of the Joint Latvian - Danish Project DEMAND SIDE MANAGEMENT AND ENERGY SAVING. The Project is a part of the Danish aid and technology transfer to Latvia. It is the result of collaborative efforts between a Latvian team, consisting of the specialists from Latvenergo and a Danish team, which was represented by Danish Power Consult. The purpose of this pilot project was not only to carry out energy audit in the company Augstceltne Ltd and propose demand side management and energy saving measures. Another task of the project was the application of DPC energy audit methodic, measuring equipment and software in Latvian conditions and the promotion of energy saving programs in Latvia in this way. The Company Augstceltne Ltd was created to rent the rest of premises for many other independent companys and to earn money for surviving. Now the Company has 9 buildings with a total area of 26,920 square meters. The tower block has 23 floors and it is the main business centre. 66 companies are located in the building. (EG)

17 CFR 250.12 - Exemption of certain public utility companies from the definition of subsidiary companies of...

Science.gov (United States)

2010-04-01

... utility companies from the definition of subsidiary companies of holding companies. 250.12 Section 250.12... REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Registration and General Exemptions § 250.12 Exemption of certain public utility companies from the definition of subsidiary companies of holding companies...

Report on Portfolio Companies with Operations in South Africa.

Science.gov (United States)

Harvard Univ., Cambridge, MA.

The activities of portfolio companies in South Africa are reviewed in this report from the Advisory Committee on Shareholder Responsibility of Harvard University. A brief review of recent South African political and economic events includes a discussion of the nation's leadership, long-term social and political projections, labor policies, and the…

CORPORATE GOVERNANCE IN THE INTEGRATED REPORTING FRAMEWORK: DISCLOSURE OF BRAZILIAN COMPANIES PARTICIPANTS IN THE PILOT PROJECT

Directory of Open Access Journals (Sweden)

Ana Cristina Silva Abreu

2016-07-01

Full Text Available This paper analyzes how Brazilian companies adhered the IIRC’s framework for integrated reporting, regarding the content element of corporate governance. The 2013 annual reporting of each company were analyzed consonants to the IIRC's framework using qualitative analysis. Categories were created for adherence of information provided by companies and applied content analysis for this purpose. Results suggest that the framework, although not being adopted integrally by the companies, was used as guide for their disclosure practices. Among other observed results for each of framework topics, BRF S.A, CPFL Energia and Itaú Unibanco disclosure practices featured as examples of adherence for the IIRC model and the inherent principles integrated in the report.

Sustainability inter-linkages in reporting vindeicated: a study of European companies

NARCIS (Netherlands)

Lozano, R.

2013-01-01

Recently, there has been a rapid growth in company sustainability reporting, as well as an improvement in quality of reports. A number of guidelines have been instrumental in this process; however, they still do not consider the importance of the inter-linkages and synergies among the different

Bankruptcy of the company as a consequence of manipulative financial reporting

Directory of Open Access Journals (Sweden)

Bešlić Dragana

2013-01-01

Full Text Available Business of companies in terms of financial instability and market uncertainty can lead to a significant increase in bankruptcy risk and the risk of financial statements manipulation. A creative accounting practice has led many companies in the world to bankruptcy. Creative accounting means all accounting practices that deliberately deviate from the standardized ones, in order for the external users to be presented with the desired, not the actual yield and the financial strength of the company. Numerous corporate accounting scandals were the cause for initiatives to strengthen the protection of shareholders and all other interested users of financial statements (investors, creditors, tax authorities, etc. from manipulative financial reporting in countries around the world. In such circumstances, responsibility for the detection and prevention of possible manipulation with the data presented in the financial statements have: external and forensic audit, internal control and management of the company, accountants - forensics and state.

A Comparative Review on Company Specific Determinants for Sustainability Reporting in United Kingdom (UK and Malaysia

Directory of Open Access Journals (Sweden)

Tong Xue Fa

2017-01-01

The Spearman’s correlation has identified a negative association on leverage with TQCSR for UK companies. In contrast, the TQCSR in the Malaysian sample was positively associated with directors’ CSR-related experiences and profitability but negatively associated with company size. Results from MLR analyses presented company size as a significant determinant on sustainability reporting in the UK model, while directors’ experiences were indicated as the crucial determinant in the Malaysian model. This first, direct cross-market sustainability reporting study highlights the importance of board of directors’ CSR-relevant experience in influencing the level of CSR disclosures in publicly-traded companies.

Collocational Networks Supporting Strategic Planning of Brand Communication: Analysis of Quarterly Reports of Telecommunication Companies

Directory of Open Access Journals (Sweden)

Pentti Järvi

2004-10-01

Full Text Available This study addresses analysing quarterly reports from a brandtheoretical viewpoint. The study addresses the issue through a method which introduces both a quantitative tool based on linguistic theory and qualitative decisions of the researchers. The research objects of this study are two quarterly reports each of three telecommunications companies: Ericsson, Motorola and Nokia. The method used is a collocational network. The analyses show that there are differences in communication and message strategies among investigated companies and also changes during a quite short period in each company

17 CFR 274.130 - Form N-Q, quarterly schedule of portfolio holdings of registered management investment company.

Science.gov (United States)

2010-04-01

... of portfolio holdings of registered management investment company. 274.130 Section 274.130 Commodity... INVESTMENT COMPANY ACT OF 1940 Forms for Reports § 274.130 Form N-Q, quarterly schedule of portfolio holdings of registered management investment company. This form shall be used by registered management...

Financial Reporting on the Internet and the Practice of Croatian Joint Stock Companies Quotes on the Stock Exchanges

Directory of Open Access Journals (Sweden)

Ivica Pervan

2005-06-01

Full Text Available In the last ten years, the Internet and applications of it have been increasingly widely employed in modern business operations. In developed countries, the Internet is used with increasing frequency for financial reporting. And accordingly a large amount of academic research has been done into the area. Since no such research has yet been carried out in Croatia, it is a research area that is undoubtedly of interest. This investigation was carried out on a basic sample of 38 joint stock companies quoted on Croatian bourses, the shares of all of them being actively traded. The results showed that twenty of the companies made use of Internet financial reporting and eighteen had no such practice. Companies that use Internet financial reporting on the whole publish the annual reports together with the reports of their auditors. In addition, most of the companies use the PDF format for the reports that they publish. Empirical data show that the firms that use Internet financial reporting are on the whole larger and more profitable, and that their shares are more active on the bourses than the shares of companies that have no such reporting practice. Also established was a statistically significant propensity among financial institutions to use Internet reporting. Joint stock companies in the tourist sector were shown not to have a propensity for Internet financial reporting. Bearing in mind the expected growth of GDP, the growth of the capital market, with the constant growth in the number of Internet users, investment in financial reporting on the Internet could be a useful decision for joint stock companies that wish to enhance the transparency of their operations.

Corporate reporting on risks: Evidence from Spanish companies

Directory of Open Access Journals (Sweden)

Luis Rodríguez Domínguez

2014-07-01

Likewise, the results obtained emphasize the complexity of the voluntary revelation of risks. While an extended management board might improve the provision of more detailed information about the risks required by the current regulation, it tends to adopt a conservative policy of reporting concerning the voluntary disclosure. Moreover, we show the relevance of transparency as a deterrent for providing voluntary information by larger companies, due to the concerns about negative strategic repercussions.

17 CFR 250.7 - Companies deemed not to be electric or gas utility companies.

Science.gov (United States)

2010-04-01

... status afforded by paragraph (b)(1) of this section, any such company shall file with this Commission a... a statement of receipts and expenditures for such year and of financial status at its end. (3) As a prerequisite to retaining the status afforded by paragraph (b)(1) of this section, any such company shall...

17 CFR 274.129 - Form N-PX, annual report of proxy voting record of registered management investment company.

Science.gov (United States)

2010-04-01

... proxy voting record of registered management investment company. 274.129 Section 274.129 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT... registered management investment company. This form shall be used by registered management investment...

18 CFR 260.9 - Reports by natural gas pipeline companies on service interruptions and damage to facilities.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Reports by natural gas..., NATURAL GAS ACT STATEMENTS AND REPORTS (SCHEDULES) § 260.9 Reports by natural gas pipeline companies on service interruptions and damage to facilities. (a)(1) Every natural gas company must report to the...

12 CFR 575.14 - Subsidiary holding companies.

Science.gov (United States)

2010-01-01

... follows: Federal MHC Subsidiary Holding Company Charter Section 1. Corporate title. The full corporate... subsidiary holding company available for distribution, in cash or in kind. Each share of common stock shall... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Subsidiary holding companies. 575.14 Section...

Occupational safety and health aspects of corporate social responsibility (CSR) in Japanese companies listed on the Tokyo Stock Exchange (TSE) first section.

Science.gov (United States)

Kawashita, Futoshi; Taniyama, Yukari; Hwi, Song You; Fujisaki, Takeshi; Kameda, Takashi; Mori, Koji

2005-11-01

Recently, corporate social responsibility (CSR) is becoming widely recognized as an issue for Japanese companies. Corporate responsibility for employees is considered important by various stakeholders, and occupational safety and health is regarded as one of these responsibilities. The present authors examined this issue from the viewpoint of corporate management by analysis of statements found in CSR-related reports. For companies listed on the First Section of the Tokyo Stock Exchange (TSE), we searched for CSR-related reports, and titles and contents, based on two established guidelines: the GRI Sustainability Reporting Guidelines 2002 as the international reference and the Environmental Reporting Guidelines of the Ministry of the Environment, Government of Japan, as the domestic reference. Corporations that published CSR reports were 26.3% (416/1,581) of the total, and large differences were recognized by type of industry. Comparing the numbers of pages for various contents, more concern was shown about the environment than about social activity, indicating the environment to be the main issue of CSR in Japan. In the items included in the guidelines, many matters about occupational accidents were mentioned, but it was found that statements regarding HIV/AIDS, which is not of such strong social concern in Japan, and statements regarding the costs of safety that are difficult to calculate were few. However, statements regarding mental health, which is of high interest socially, were many, even though this issue is not included in the two guidelines used. In revising the guidelines, these matters should be reviewed. In the future, continuance of analysis of CSR-related reports with regard to changes and comparisons with overseas reports will help improve occupational safety and health.

Linkage between company scores and stock returns

Directory of Open Access Journals (Sweden)

Saban Celik

2017-12-01

Full Text Available Previous studies on company scores conducted at firm-level, generally concluded that there exists a positive relation between company scores and stock returns. Motivated by these studies, this study examines the relationship between company scores (Corporate Governance Score, Economic Score, Environmental Score, and Social Score and stock returns, both at portfolio-level analysis and firm-level cross-sectional regressions. In portfolio-level analysis, stocks are sorted based on each company scores and quintile portfolio are formed with different levels of company scores. Then, existence and significance of raw returns and risk-adjusted returns difference between portfolios with the extreme company scores (portfolio 10 and portfolio 1 is tested. In addition, firm-level cross-sectional regression is performed to examine the significance of company scores effects with control variables. While portfolio-level analysis results indicate that there is no significant relation between company scores and stock returns; firm-level analysis indicates that economic, environmental, and social scores have effect on stock returns, however, significance and direction of these effects change, depending on the included control variables in the cross-sectional regression.

18 CFR 366.23 - FERC Form No. 60, Annual reports of centralized service companies, and FERC-61, Narrative...

Science.gov (United States)

2010-04-01

... POWER ACT AND NATURAL GAS ACT BOOKS AND RECORDS Accounting and Recordkeeping Under PUHCA 2005, the... functions. 366.23 Section 366.23 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... companies, and FERC-61, Narrative description of service company functions. (a) General. (1) FERC Form No...

17 CFR 270.30b1-2 - Semi-annual report for totally-owned registered management investment company subsidiary of...

Science.gov (United States)

2010-04-01

...-owned registered management investment company subsidiary of registered management investment company...-owned registered management investment company subsidiary of registered management investment company... subsidiary of a registered management investment company need not file a semi-annual report on Form N-SAR if...

Accounting for information: Information and knowledge in the annual reports of FTSE 100 companies

OpenAIRE

Cummins, J.; Bawden, D.

2010-01-01

The purpose of this study was to assess the ways in which a sample group of companies discuss information and knowledge.\\ud \\ud Quantitative and qualitative content analyses were used to survey the way that companies present and value information and knowledge, based on the annual reports of the FTSE 100, the United Kingdom's largest publicly-listed companies. A novel content analysis approach is used, based on a set of categories proposed by Oppenheim, Stenson and Wilson.\\ud \\ud Many of the ...

Analysis And Database Design from Import And Export Reporting in Company in Indonesia

Directory of Open Access Journals (Sweden)

Novan Zulkarnain

2016-03-01

Full Text Available Director General of Customs and Excise (DJBC is a government agency that oversees exports and imports in Indonesia. Companies that receive exemption and tax returns are required to wipe Orkan  activities export and import by using IT-based reporting. This study aimed to analyze and design  databases to support the reporting of customs based report format for Director General of Customs and Excise No. PER-09/BC/2014. Data collection used was the Fact Finding Techniques consisted of studying the documents, interviews, observation, and literature study. The methods used for Design Database System is DB-SDLC (System Development Life Cycle Database, namely: Conceptual Design, Design Logical and Physical Design. The result obtained is ERD (Entity Relationship Diagram that can be used in the development of Customs Reporting System in companies throughout Indonesia. In conclusions, ERD has been able to meet all the reporting elements of customs.

12 CFR 584.2-2 - Permissible bank holding company activities of savings and loan holding companies.

Science.gov (United States)

2010-01-01

... savings and loan holding companies. 584.2-2 Section 584.2-2 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SAVINGS AND LOAN HOLDING COMPANIES § 584.2-2 Permissible bank holding company activities of savings and loan holding companies. (a) General. For purposes of § 584.2(b)(6)(i) of this part...

26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

Science.gov (United States)

2010-04-01

... life or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-3 Section 1... and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-3 Tax on mutual insurance companies other than life or marine or fire insurance...

26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

Science.gov (United States)

2010-04-01

... life or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-1 Section 1... and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-1 Tax on mutual insurance companies other than life or marine or fire insurance...

The Bat'a Company in Zlín: A Shoe Company or a School Company?

Science.gov (United States)

Kasper, Tomáš; Kasperová, Dana

2018-01-01

The first part of the study focuses on the characteristics and analysis of Zlín as an example of a company town. Life in the company town is characterised as a means of forming 'a new man' in Bat'a's Zlín. The second section analyses the aims of worker education in Bat'a's Zlín (in the so-called Bat'a school of work) and highlights the methods and…

Practices of corporate social responsibility and sustainable systems work in Peruvian companies issuing sustainability reports

OpenAIRE

Prialé, María Angela; Fuchs, Rosa María; Sáenz, Manuel

2014-01-01

Through a literature review, this exploratory study seeks to determine whether the practices related to its colaborators, who report as part of its action responsible Peruvian companies issuing sustainability reports can be considered sustainable management practices of human resources. To this end, it was used the approach of sustainable work systems as a general approach. It was found that some of the practices of responsible management of human resources that implement the analyzed compani...

Natural gas annual 1992: Supplement: Company profiles

Energy Technology Data Exchange (ETDEWEB)

1994-01-01

The data for the Natural Gas Annual 1991 Supplement : Company Profiles are taken from Form EIA-176, (open quotes) Annual Report of Natural and Supplemental Gas Supply and Disposition (close quotes). Other sources include industry literature and corporate annual reports to shareholders. The companies appearing in this report are major interstate natural gas pipeline companies, large distribution companies, or combination companies with both pipeline and distribution operations. The report contains profiles of 45 corporate families. The profiles describe briefly each company, where it operates, and any important issues that the company faces. The purpose of this report is to show the movement of natural gas through the various States served by the 45 large companies profiled.

12 CFR 225.137 - Acquisitions of shares pursuant to section 4(c)(6) of the Bank Holding Company Act.

Science.gov (United States)

2010-01-01

... would be maintained for each stockholder consisting of the original capital contribution increased or... group of holding companies, through concerted action, to engage in an activity as entrepreneurs. Section... that of an entrepreneur rather than that of an investor. (g) Accordingly, on the basis of the factual...

78 FR 9907 - TGP Development Company, LLC; TGP Flying Cloud Holdings, LLC; WEC TX Company, LLC v. Arizona...

Science.gov (United States)

2013-02-12

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL13-45-000] TGP Development Company, LLC; TGP Flying Cloud Holdings, LLC; WEC TX Company, LLC v. Arizona Public Service Company... section 206 of the Federal Power Act, 16 U.S.C. 824(e) (2006), TGP Development Company, LLC, TGP Flying...

Finding the Link between CSR Reporting and Corporate Financial Performance: Evidence on Czech and Estonian Listed Companies

Directory of Open Access Journals (Sweden)

Jiří Strouhal

2015-09-01

Full Text Available Despite the fact that obligations to publish reports on corporate social responsibility will come into force in the European Union from 2018, an increasing number of companies are starting to implement corporate social responsibility (CSR policy into their everyday business practices, and as a result the information of this activity is disclosed in CSR reports or within annual reports. As the disclosure of such information is currently voluntarily based, we believe that the growing popularity of CSR leads to a direct link between the sustainability of the company and its financial performance. The purpose of this paper is therefore to determine the linkage between CSR and financial performance within two countries in the CEE region – Czech and Estonia – using data from 2012 - 2013. We compare return on assets and normalized market value added of listed companies. Based on the results, we can state that the implementation of a standalone CSR report does not have any direct linkage with the financial performance of the tested companies.

Progress report - Physics and Health Sciences - Physics Section - 1986 July 01 - December 31

International Nuclear Information System (INIS)

1987-02-01

This progress report of the Physics section of Chalk River Nuclear Laboratories highlights work on major equipment: 1) Tandem Accelerator Superconducting Cyclotron (TASCC), 2) Isotope Separator On Line (ISOL), 3) Spectrometer Array for Particles Produced in Heavy Ion Reactions (SAPPHIRE), and 4) The Double Neutron Spectrometer for neutron scattering (DUALSPEC). Theoretical physics work includes fractal theory, non-topological soliton model of the nucleons, meson currents in relativistic shell model theories and supergravity. Progress of the Sudbury Neutrino Observatory (SNO) and the National Fusion Program (NFP) is discussed. Two commercial aspects are included; the formation of Shar-Buc Enterprises, the first spin-off business of the Research Company and the Applied Neutron Diffraction for Industry (ANDI), a major commercial activity

Organizational architecture of multinational company

OpenAIRE

Vrbová, Tereza

2012-01-01

The Bachelor's Thesis ,,Organizational architecture of multinational company" sets the target to analyse organizational structures used in multinational companies at present. In the teoretical section is briefly described development of this subject, basic concepts associated with organizational architecture such as globalization, multinational companies and organizational architecture. I also generalized main characteristics of organizational forms and describe their pros and cons. The pract...

Subsea prizes : companies pushing the envelope offshore

Energy Technology Data Exchange (ETDEWEB)

Macedo, R.

2009-06-15

In order to make projects economic, companies are going farther offshore and deeper to find oil and gas or to use existing offshore platforms and longer horizontals. Companies such as StatoilHydro are reworking strategies on how to approach future oil finds. This article discussed examples of ultra deep and long horizontal oil finds such as Statoil's complicated but highly successful Gulltopp project. Although drilling ultra-deep wells or long horizontal wells is risky, they can also be very lucrative. The article also discussed McMoRan Exploration Company of New Orleans' high-risk deeper targets in the Gulf of Mexico and its exploration strategy. The longest well in the world, drilled by Maersk Oil Qatar AS was also described. The article noted that the Danish company reported that the entire horizontal section of the well was placed within a reservoir target which was only 20 feet thick. Schlumberger helped Maersk Oil Qatar break several records with extended reach drilling (ERD) offshore well. This well set 10 records, including the longest well ever drilled; longest along-hole departure; longest 8 and a half inch section; highest ERD ratio; highest directional drilling difficulty index; deepest directional control; deepest downlink, MWD transmission and LWD geosteering; deepest battery-less operation; longest reservoir contact; and longest open hole. Last, the article discussed an unsuccessful well drilled by Murphy Oil Corporation known as the Manhattan well. 8 figs.

12 CFR 225.109 - “Services” under section 4(c)(1) of Bank Holding Company Act.

Science.gov (United States)

2010-01-01

..., investment counseling”) and in the Committee Report on the later bill (“advertising, public relations... for exemption. The legislative history of the Act, however, as indicated in the relevant portion of... banking subsidiary of the holding company which the legislative history clearly indicates does not come...

Practices of corporate social responsibility and sustainable systems work in Peruvian companies issuing sustainability reports

Directory of Open Access Journals (Sweden)

María Angela Prialé

2015-12-01

Full Text Available Through a literature review, this exploratory study seeks to determine whether the practices related to its colaborators, who report as part of its action responsible Peruvian companies issuing sustainability reports can be considered sustainable management practices of human resources. To this end, it was used the approach of sustainable work systems as a general approach. It was found that some of the practices of responsible management of human resources that implement the analyzed companies address the human dimensions of sustainability, although not all dimensions are considered equally or similar depth.

Tampa electric company - IGCC project. Quarterly report, January 1, 1996--March 31, 1996

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-02-01

This quarterly report consists of materials presented at a recent review of the project. The project is an IGCC project being conducted by Tampa Electric Company. The report describes the status of the facility construction, components, operations staff training, and discusses aspects of the project which may impact the final scheduled completion.

Strategic planning and action on climate change: A guide for Canadian mining companies

International Nuclear Information System (INIS)

2000-01-01

This Guide has been developed by the Pembina Institute for Appropriate Development of Drayton Valley, Alberta and Stratos Inc., of Ottawa, as a project for the Mining Association of Canada, in an effort to assist senior executives in the Canadian mining industry in developing corporate strategic responses to the risks and opportunities associated with climate change and sustainable development. Section One of the Guide provides an introduction to the scientific, political and legal issues involved in climate change. Section Two outlines the implications of this issue for Canadian mining companies. Section Three and Four provide senior managers with a strategic framework to help understand the scope of a comprehensive response and assist them in developing and integrating climate change policies into their overall corporate strategy and business plan. Section Five outlines the major components of a generic climate change strategy and action plan, while Section Six looks at specific technical opportunity areas where mining companies can reduce greenhouse gas emissions. Section Seven focuses on business opportunities related to greenhouse gas emission reductions that can be implemented domestically or internationally outside of Canadian mining operations. Section Eight concludes the Guide with a comprehensive list of references and additional sources of information to assist users in follow-up and implementation. The accompanying companion handbook, entitled 'Guide to inventorying, measuring and reporting on climate change actions for MAC member companies' is designed to be used by energy managers and technical support staff who are responsible for implementing greenhouse gas measurement reporting systems. In addition to the Guide, the Mining Association and the Pembina Institute also developed three versions of a climate change strategy workshop designed for mining company personnel at different levels and different responsibilities. These workshops can also be

Risk Management in Insurance Companies

OpenAIRE

Yang, Xufeng

2006-01-01

Insurance is the uncertain business in uncertain society. Today, insures face more complex and difficult risks. Efficient risk management mechanisms are essential for the insurers. The paper is set out initially to explore UK insurance companies risk management and risk disclosure by examining companies annual report after all the listed insurance companies are required to disclose risk information in their annual report, which seeks to reflect the recent development in UK insurance companies...

Patient organizations' funding from pharmaceutical companies: is disclosure clear, complete and accessible to the public? An Italian survey.

Directory of Open Access Journals (Sweden)

Cinzia Colombo

Full Text Available BACKGROUND: Many patients' and consumers' organizations accept drug industry funding to support their activities. As drug companies and patient groups move closer, disclosure become essential for transparency, and the internet could be a useful means of making sponsorship information accessible to the public. This survey aims to assess the transparency of a large group of Italian patient and consumer groups and a group of pharmaceutical companies, focusing on their websites. METHODOLOGY/PRINCIPAL FINDINGS: Patient and consumer groups were selected from those stated to be sponsored by a group of pharmaceutical companies on their websites. The websites were examined using two forms with principal (name of drug companies providing funds, amount of funding and secondary indicators of transparency (section where sponsors are disclosed, update of sponsorship. Principal indicators were applied independently by two reviewers to the patient and consumer groups' websites. Discordances were solved by discussion. One hundred fifty-seven Italian patient and consumer groups and 17 drug companies were considered. Thirteen drug companies (76% named at least one group funded, on their Italian websites. Of these, four (31% indicated the activities sponsored and two (15% the amount of funding. Of the 157 patient and consumer groups, 46 (29% named at least one pharmaceutical company as providing funds. Three (6% reported the amount of funding, 25 (54% the activities funded, none the proportion of income derived from drug companies. Among the groups naming pharmaceutical company sponsors, 15 (33% declared them in a dedicated section, five (11% on the home page, the others in the financial report or other sections. CONCLUSIONS/SIGNIFICANCE: Disclosure of funds is scarce on Italian patient and consumer groups' websites. The levels of transparency need to be improved. Disclosure of patient and consumer groups provided with funds is frequent on Italian pharmaceutical

Management report 2001 of COPEL - Electrical Company of Parana State, Brazil

International Nuclear Information System (INIS)

Anon

2000-01-01

The COPEL - Electrical Company of Parana State, Brazil - management report of calendar year of 2000 is presented, covering the following topics: COPEL - standing for much more than energy; extending the benefits of electricity to everyone in Parana state, Brazil; protecting and recovering the environment; philanthropy and volunteer work; education; social integration; support to cultural expression and gratitude

Natural gas annual 1993 supplement: Company profiles

Energy Technology Data Exchange (ETDEWEB)

1995-02-01

The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. This report, the Natural Gas Annual 1993 Supplement: Company Profiles, presents a detailed profile of 45 selected companies in the natural gas industry. The purpose of this report is to show the movement of natural gas through the various States served by the companies profiled. The companies in this report are interstate pipeline companies or local distribution companies (LDC`s). Interstate pipeline companies acquire gas supplies from company owned production, purchases from producers, and receipts for transportation for account of others. Pipeline systems, service area maps, company supply and disposition data are presented.

78 FR 11638 - Michigan Consolidated Gas Company, DTE Gas Company, DTE Gas Company; Notice of Petition

Science.gov (United States)

2013-02-19

... corporate name change from MichCon to DTE Gas, and pursuant to section 284.123 of the Commissions... Gas Company (DTE Gas) filed to institute a name change to both itself from MichCon to DTE Gas and to...

KEY PERFORMANCE INDICATORS. A CASE STUDY ON THE INTEGRATED REPORTS OF AN IT COMPANY

Directory of Open Access Journals (Sweden)

GORGAN CĂTĂLINA

2014-06-01

Full Text Available Our analysis relies on the 2011 integrated report published by SAP, a European IT company included in the International Integrated Reporting Committee (IIRC Pilot Programme Business Network. The research methodology used is the analysis of the content as we search for a number of selected characteristics in the report and also for a set of key performance indicators (KPI. We use as references the guide provided by DVFA (Society of Investment Professionals in Germany and EFFAS (European Federation of Financial Analysts Societies – EFFAS (2010 for the software industry. The aim of our study is to analyse the way in which an IT company applies the guidelines recognised by the European Commission to identify and communicate the material nonfinancial information, in order to assess the organization’s abilities to create value on a short, medium and long term.

7 CFR 226.21 - Food service management companies.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Food service management companies. 226.21 Section 226... § 226.21 Food service management companies. (a) Any institution may contract with a food service management company. An institution which contracts with a food service management company shall remain...

12 CFR 225.124 - Foreign bank holding companies.

Science.gov (United States)

2010-01-01

... SYSTEM BANK HOLDING COMPANIES AND CHANGE IN BANK CONTROL (REGULATION Y) Regulations Financial Holding Companies Interpretations § 225.124 Foreign bank holding companies. (a) Effective December 1, 1971, the... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Foreign bank holding companies. 225.124 Section...

Technology transfer for reduced environmental pollution in the former USSR - the role of Western companies

Energy Technology Data Exchange (ETDEWEB)

Hill, M.R.

1995-12-01

The paper is divided into two main sections, the first presenting information on the volumes of Western exports of power engineering products to the former USSR, and the second describing the technology transfer experiences of a sample of Western power generation, fuels, and power engineering companies. The information relating to those companies was obtained from published information and press reports, and visits for discussions with senior executives during 1994 and 1995. Companies involved in technology transfer and investment activities described in the report are: IVO International Ltd., CRE Group Ltd., Asea Brown Boveri, Siemens Kraftwerkunion, GEC Alsthorn Rolly Royce Industrial Power Group, Babcock Energy, Deutsche Babcock AG, Alsthom Boilers, and GE Corporation. 35 refs., 5 tabs.

OPG 2000 Sustainable development report

International Nuclear Information System (INIS)

2001-01-01

A major Ontario-based electricity generator, Ontario Power Generation Inc.'s main business focuses on the generation and sale of electricity to the Ontario wholesale market and interconnected markets in the surrounding provinces and states. By reducing the impact on the environment, by creating long-term shareholder value, and through community involvement, Ontario Power Generation Inc. is attempting to achieve sustainability. Shareholders are kept informed of the progress in meeting environmental, financial, and community and stakeholder goals every year by means of this report. The company's assets included five nuclear generating stations, six fossil-fuelled generating stations and 69 hydroelectric stations as of December 31, 2000, the end of the period covered by this report. Approximately 25,800 MW of total available capacity is available to local distribution companies and municipal utilities, large direct industrial customers, and Hydro One. The report begins with a discussion, between the Chief Executive Officer and the Vice-President of Sustainable Development, of the company's environmental goals. A brief section is devoted to the company's vision, followed by a section detailing the priorities. The company's performance is presented next, with a breakdown by sector, namely air, water, land. The topic of green power is presented, as well as a section on community. Value, including a brief discussion of the Auditor's review is then included. tabs., figs

Four state companies are markedly different

International Nuclear Information System (INIS)

Aalund, L.R.

1995-01-01

The Journal continues its profiles of state owned oil companies with a return to the Persian Gulf, South America, and a first time look at the state oil company of Romania, one of Eastern Europe's most active and oldest producers. The government of Kazakhstan's activities are also covered in this report. These profiles detail the organization of the companies, with emphasis on upstream and downstream operations. Support functions, though essential to a company, are not covered in detail. Company projects and capabilities are only described in this report when necessary to put the company in perspective. Following are the profiles of state companies for Bahrain, Kuwait, Romania, and Venezuela

Using Reporting in the Internal Communication Process of the Company

Directory of Open Access Journals (Sweden)

Cornel Marian Iosif

2013-07-01

Full Text Available Internal communication can be regarded either as a subsistent process of the organization, or as a process helping to decode and more easily understand them. Organizations are based on the internal communication process, because without it, information, ideas could not be sent, the organization’s goals and values could not be built, and its organizational culture would simply not exist. The internal communication process is centered on sending ideas, information in the organization. This is directly proportional with the efficiency of the organization. Internal communication allows for the best decision to be taken, for information to be sent towards the interior of the company, towards the employees, but also has the purpose of strengthening the relations between persons. Internal communication has at its basis the verbal and non-verbal communication, but they have great disadvantages, because: verbal communication has losses of information, depends on the moment of transmission, but also on the receiver.Keywords: report, internal communication, neuro linguistic programming, company

An Exploratory Study of the Rhetoric in CSR Reports: A Comparison of Shari’ah Compliant Company and Non –Shari’ah Compliant Company in Malaysia

OpenAIRE

Abdul Razak Rafizan

2017-01-01

This paper advances previous research in corporate social reporting (CSR) by using a taxonomy of five distinct rhetorical strategies to examine any differences in term of type of ethical categories and to identify moral attitudes towards different societal activities between Shari’ah compliant company Bank Islam Malaysia Berhad (BIMB) and Non-Shari’ah compliant company Malayan Banking Berhad (Maybank). The data is analyzed using content analysis. The findings revealed that there are different...

Information disclosure in corporate social responsibility reports. The case of Lithuanian companies

Directory of Open Access Journals (Sweden)

Sviesa Leitoniene

2016-09-01

Full Text Available Though the phenomenon of corporate social responsibility (CSR is closely scrutinized in studies of both Lithuanian and foreign scholars, the problem is the quality of social information disclosed in social re-sponsibility reports. The objective of this article is to analyse the quality of disclosed information in CRS reports of Lithuanian companies. The characteristics of quality of information were comparability, relia-bility, objectivity and sustainability. The research demonstrated that in Lithuania, CSR reports provide unreliable information, which is only partly comparable and objective, however, relatively sustainable.

Information disclosure in corporate social responsibility reports. The case of Lithuanian companies

Directory of Open Access Journals (Sweden)

Sviesa Leitoniene

2016-09-01

Full Text Available Though the phenomenon of corporate social responsibility (CSR is closely scrutinized in studies of both Lithuanian and foreign scholars, the problem is the quality of social information disclosed in social re- sponsibility reports. The objective of this article is to analyse the quality of disclosed information in CRS reports of Lithuanian companies. The characteristics of quality of information were comparability, relia- bility, objectivity and sustainability. The research demonstrated that in Lithuania, CSR reports provide unreliable information, which is only partly comparable and objective, however, relatively sustainable.

The Influence of Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies

Directory of Open Access Journals (Sweden)

Adlina Nindra Hapsari

2016-10-01

Full Text Available Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK is required for every public company. In delivering financial reports to the public, there would be a delay affected by a period of audit reporting (audit report lag. The goal of this research was to determine the impact of profitability, solvency, and auditor’s opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock Exchange. Quantitative study with purposive sampling method was used as the research method. In addition, the data were obtained from the company’s financial statements which have been published. Multiple linear regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to 2014. From this study, it can be concluded that both profitability and auditor’s opinion have significant influence on audit report lag. In contrast, solvency has no significant influence on audit report lag.

Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012

Directory of Open Access Journals (Sweden)

Mukhtaruddin

2015-03-01

Full Text Available One of the qualitative characteristics of financial reporting is relevant. Its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal year to the date of auditor's report. This research aims to empirically examine the influence of firm size, operation complexity, auditor quality, and auditor's opinion on audit report lag of manufacturing companies listed in Indonesia Stock Exchange. The population of this research consists of manufacturing companies, listed on Indonesia Stock Exchange from 2008 to 2012 as many as 111 companies with the research’s sample of 65 companies or 325 observational data, which were selected by purposive sampling method. The data are secondary data obtained from Indonesia Stock Exchange. The research proves that simultaneously, all variables significantly influence the audit report lag. Subsequently in partial, variables ‘firm size’, ‘auditor's opinion’ have a significant and positive effect on audit report lag, the ‘auditor quality’ has a significant and negative effect on audit report lag, while the variable ‘operation complexity’ has no significant effect on audit report lag. The coefficient of determination ?(R?^2 in this study was 0.192 or 19.2 % and the remaining 80.8 % is influenced by other factors that were not examined.

Alternate Energy Report, Koleda Childress and Company

Energy Technology Data Exchange (ETDEWEB)

NONE

1990-01-01

This is a NEDO (New Energy and Industrial Technology Development Organization) report of January 1990, based on a Koleda Childress and Company of EPA report. Comments are made on the development status of fossil and synthetic fuels in the U.S. In the Department of Energy budget, emphasis is placed on environments, science, and national security, and the budget for fiscal 1991 is 17.5 times 1 billion dollars which is 6% higher than the ordinary level. In Round 3 of the Clean Coal Technology Program, the Department of Energy has selected 13 programs for negotiations. NEDO has completed its national energy strategy draft. What attracts attention is the synthetic fuel as an alternative fuel. It is expected that coal, oil shale, and tar sand will be the raw materials. Combined cycle power generation is recommended for coal gasification. As for indirect coal liquefaction, technology of conversion to syngas will be accelerated. In the future, the direct coal liquefaction product will compete with oil in terms of cost. Oil shale retorting and tar sand processing are taken up. Recent global warming measures and energy forecast into 2010 are shown. (NEDO)

Alternate Energy Report, Koleda Childress and Company

Energy Technology Data Exchange (ETDEWEB)

NONE

1989-10-01

This is a NEDO (New Energy and Industrial Technology Development Organization) report of October 1989, based on a Koleda Childress and Company of EPA report. Recent trends in U.S. policies toward the development of fossil and synthetic fuels are stated. President Bush has signed into law an appropriations bill for Round 3 of the Clean Coal Technology Program. The $575 million budget will become available in fiscal 1990. Forty-eight projects are planned to be selected, including the energy repowering and retrofitting programs. The President has further approved a $422 million Department of Energy budget for fiscal 1990 for the development of synthetic fuels by coal liquefaction, coal gasification, etc. The Department of Energy now considers a strategy in which energy security and environmental matters are linked. The amendment of the Clean Air Act proposed by President Bush last summer now activates Congress towards its enactment, which involves acid rain, automobile exhaust, etc. Trends in measures to deal with global warming are stated. Under consideration about tax policy is the extension of tax incentives for new energy technologies. Topics of coal/oil coprocessing, etc., are mentioned. (NEDO)

Alternate Energy Report, Koleda Childress and Company

Energy Technology Data Exchange (ETDEWEB)

NONE

1988-11-01

This is a NEDO (New Energy and Industrial Technology Development Organization) report on alternate energy dated November 1, 1988, based on a Koleda Childress and Company of EPA report. As for moves in the US Government, Congress approved an additional budget of $575 million for the Clean Coal Technology Program. President Reagan has signed it and the appropriation will be available in fiscal 1990. The Department of Energy selected sixteen projects for negotiations. It earmarked $382 million for fiscal 1989 for research on fossil fuels with emphasis laid on coal liquefaction, coal combustion systems, heat engines, EOR (enhanced oil recovery), etc. The U.S. Congress has extended for one year the production tax credit for synthetic fuel projects using coal and oil shale as raw materials. The development status is described for the Dow Syngas project and IGCC (integrated gasification combined cycle) technology. The President signed into law the Alternative Motor Fuels Act of 1988, which covers ethanol, methanol, and natural gas. Enactment of an acid rain control act will be put off until 1989. Alternative fuels for the transportation sector are also taken up. Direct methane-to-liquids conversion is an interesting technology. (NEDO)

The Analysis of Company Characteristic Influence Toward CSR Disclosure: Empirical Evidence of Manufacturing Companies Listed in Jsx

OpenAIRE

Rahman, Arief; Widyasari, Kurnia Nur

2008-01-01

This paper investigates the influence of company characteristic toward Corporate Social Responsibility disclosure. The research is using the proxy of management ownership, leverage, size, profitability and company profile as the variable of company characteristic, while the CSR disclosure, unlike the previous researches, is proxied by dummy score from the companies' mandatory disclosure based on the items of Public Environmental Reporting Initiative (PERI) and Global Reporting Initiative Soci...

An Exploratory Study of the Rhetoric in CSR Reports: A Comparison of Shari’ah Compliant Company and Non –Shari’ah Compliant Company in Malaysia

Directory of Open Access Journals (Sweden)

Abdul Razak Rafizan

2017-01-01

Full Text Available This paper advances previous research in corporate social reporting (CSR by using a taxonomy of five distinct rhetorical strategies to examine any differences in term of type of ethical categories and to identify moral attitudes towards different societal activities between Shari’ah compliant company Bank Islam Malaysia Berhad (BIMB and Non-Shari’ah compliant company Malayan Banking Berhad (Maybank. The data is analyzed using content analysis. The findings revealed that there are different rhetoric applied in both types of companies such as Agency (profit, Benefit (collective welfare, Compliance (law and contracts, Duty and Ethos (virtue. In term of moral attitudes, both types of companies disclosed relatively similar behaviour and commitment towards CSR. This research is the first of its kind to be conducted in Malaysia by using this new approach and will contribute new insights to existing CSR literatures in Malaysia.

Global oil company profiles

International Nuclear Information System (INIS)

1997-01-01

Global Oil Company Profiles provides a comprehensive review of 50 of the top oil companies in the world. Each chapter is devoted to an individual company, providing an invaluable insight into the organisation, its structure and operations. Using the most recent data available, the report offers an up-to-date analysis of performance and future direction, as well as a unique benchmarking system for each company profiled. (author)

12 CFR 225.111 - Limit on investment by bank holding company system in stock of small business investment companies.

Science.gov (United States)

2010-01-01

.... L. 90-104, 81 Stat. 268, 270), a national bank may invest in stock of small business investment... system in stock of small business investment companies. 225.111 Section 225.111 Banks and Banking FEDERAL... Limit on investment by bank holding company system in stock of small business investment companies. (a...

Atomic Energy of Canada Limited annual report 1986-87

International Nuclear Information System (INIS)

1987-01-01

The annual report of Atomic Energy of Canada Limited for the fiscal year ended March 31, 1987 covers the followings subjects: report from the president; research company; CANDU operations; radiochemical company; the future; financial section and board of directors and officers

Whether the idea of Single Member Company (SMC, is a device to exploit and to avoid the corporate liability by the Capitalist? A critical Analysis of Section 160 of (Pakistan Companies Ordinance, 1984

Directory of Open Access Journals (Sweden)

Rehmat Ali

2015-12-01

Full Text Available The concept of Single Member Company (the “SMC” was introduced in Company law of Pakistan in 2002. However, besides having created anomalies within the existing legislation that have already been analyzed by different academics, there remains potential for abuse of the concept of separate legal entity and/or the doctrine of limited liability at the hand of the single member of the SMC. In this view of matter, this article proposes to review the Section 160 of Companies Ordinance, 1984 to argue that there is no provision in the law in Pakistan to effectively place a mechanism of checks and balances so as to reduce the risk of escaping the corporate liability by the SMC in Pakistan. In the same context, this article also dilates upon the inadequacies of SMC legislation in relation to the concept of social, economic and environmental responsibilities of corporate entities.

Congeneration feasibility: Otis Elevator Company and Polychrome Corporation. Final report

Energy Technology Data Exchange (ETDEWEB)

Fox, H.

1982-05-01

This report summarizes an investigation of the technical and economic feasibility of cogenerating electric and thermal power at two manufacturing plants (Otis Elevator Company and Polychrome Corporation) located on neighboring properties in Yonkers, NY. Existing electrical- and steam-producing equipment and energy consumption date are summarized. Alternative cases examined include electrical energy generation, electrical energy generation with waste heat recovery and a combined cycle case. Also reported are life cycle cost economic evaluations including simple payback period and return-on-investment indices. While it was concluded that cogeneration of heat and electricity at these industrial plant sites would not be economically viable, this detailed study provides valuable insight into the types of problems encountered when considering cogeneration feasibility.

Reducing barriers to energy efficiency in the German energy service companies sector. Final report

Energy Technology Data Exchange (ETDEWEB)

Koewener, D.; Schleich, J.

2000-12-01

This report describes the empirical research conducted in the German energy service sector to assess to what extent energy service companies (ESCOs) can help overcome the barriers to energy in the higher education, brewing and mechanical engineering sectors. This report complements the sector for Germany within the BARRIERS project (Sorrell et al., 2000; Schleich/Boede 2000a; Schleich/Boede 2000b; Schleich et al., 2000). The report characterises the German energy service sector, contains a description and analysis of four case studies in the energy service sector, identifies the main barriers and chances for ESCOs in the higher education, brewery and mechanical engineering sectors, and concludes with brief recommendations on how these barriers may be overcome. The results of the study are summarised here under the following headings: Characterising the energy service sector in Germany; - Case studies of energy service companies in Germany; - The role of ESCOs in the case-study sectors; - Policy implications. (orig.)

18 CFR 367.14 - Transactions with associate companies.

Science.gov (United States)

2010-04-01

... all transactions with associate companies. The statements may be required to show the general nature... associate companies. 367.14 Section 367.14 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005...

76 FR 12760 - Section 302 Report

Science.gov (United States)

2011-03-08

... LIBRARY OF CONGRESS Copyright Office [Docket No. RM 2010-10] Section 302 Report AGENCY: Copyright Office, Library of Congress. ACTION: Notice of inquiry; correction. SUMMARY: The Copyright Office... a report to Congress addressing possible recommendations for phasing out the statutory licensing...

L'Anse Warden Electric Company Boiler Number One Emission Test Report – March 2017

Science.gov (United States)

L’Anse Warden Electric Company (LWEC) submitted results from an emission test on the Boiler No. 1 stack. Stack air emission testing was conducted in March 2017, and the report became available in June 2017

L'Anse Warden Electric Company Boiler Number One Emission Test Report – December 2016

Science.gov (United States)

L’Anse Warden Electric Company (LWEC) submitted results from an emission test on the Boiler No. 1 stack. Stack air emission testing was conducted in December 2016, and the report became available in January 2017

L'Anse Warden Electric Company Boiler Number One Emission Test Report – July 2016

Science.gov (United States)

L’Anse Warden Electric Company (LWEC) submitted results from an emission test on the Boiler No. 1 stack. Stack air emission testing was conducted in July 2016, and the report became available in August 2016.

L'Anse Warden Electric Company Boiler Number One Emission Test Report – June 2017

Science.gov (United States)

L’Anse Warden Electric Company (LWEC) submitted results from an emission test on the Boiler No. 1 stack. Stack air emission testing was conducted in March 2017, and the report became available in June 2017

Segmented and sectional orthodontic technique: Review and case report

Directory of Open Access Journals (Sweden)

Tarek El-Bialy

2013-01-01

Full Text Available Friction in orthodontics has been blamed for many orthodontic-related problems in the literature. Much research as well as research and development by numerous companies have attempted to minimize friction in orthodontics. The aim of the present study was to critically review friction in orthodontics and present frictionless mechanics as well as differentiate between segmented arch mechanics (frictionless technique as compared to sectional arch mechanics. Comparison of the two techniques will be presented and cases treated by either technique are presented and critically reviewed regarding treatment outcome and anchorage preservation/loss.

Orcas Power and Light Company [fourth quarterly] technical progress report, July--September 1992

Energy Technology Data Exchange (ETDEWEB)

1992-12-31

After a year of operating the G-Van, OPALCO concluded that the company transportation needs were not being met by the G-Van. The previous quarterly report mentioned battery problems with the Solectria (No. 51). This problem is one of reduced range and power and has been determined to be caused by one or more individual monoblock failures. The local Solectria representative and Solectria headquarters personnel have been aware of this unsatisfactory condition and are continuing their attempt to solve it. The Solectria and G-Van continue to be used intermittently by company personnel for errands and engineering trips. Generally, the smaller, compact size of the Solectria make it the most preferred by company drivers. Clearly the G-Van is not selected for use because of its size and weight. It is important to note that the driver dissatisfaction is not related to the fact that it is an electric van, but more its lack of maneuverability.

Orcas Power and Light Company [fourth quarterly] technical progress report, July--September 1992

Energy Technology Data Exchange (ETDEWEB)

1992-01-01

After a year of operating the G-Van, OPALCO concluded that the company transportation needs were not being met by the G-Van. The previous quarterly report mentioned battery problems with the Solectria (No. 51). This problem is one of reduced range and power and has been determined to be caused by one or more individual monoblock failures. The local Solectria representative and Solectria headquarters personnel have been aware of this unsatisfactory condition and are continuing their attempt to solve it. The Solectria and G-Van continue to be used intermittently by company personnel for errands and engineering trips. Generally, the smaller, compact size of the Solectria make it the most preferred by company drivers. Clearly the G-Van is not selected for use because of its size and weight. It is important to note that the driver dissatisfaction is not related to the fact that it is an electric van, but more its lack of maneuverability.

Global gas company profiles

International Nuclear Information System (INIS)

1997-01-01

This report provides a detailed assessment of 60 of the top gas companies form around the world, analysing them according to their internal dynamics and in relation to their competitors. It devotes each chapter to an individual company, providing invaluable insight into the organisation's operational background, financial performance and strategic goals. Using the most up-to-date information available, Global Gas Company Profiles allows you to make detailed analysis of each company's performance and future direction. (author)

Blueprint and Approach to Grow Revenue in Small Technology Companies

Directory of Open Access Journals (Sweden)

Tony Bailetti

2010-05-01

Full Text Available This article examines a new approach to grow the revenue of small technology companies and technology startups. We name this new approach the business ecosystem approach. The article is organized into five sections. The first section provides a blueprint to grow revenue and an inventory of growth formulas that top management teams of small technology companies and founders of startups find useful. The second section briefly defines business ecosystems, keystones and platforms. The third section describes the business ecosystem approach to grow the revenue of small technology companies and technology startups. It compares the traditional and business ecosystem approaches to growing revenue; identifies when the business ecosystem approach works better than the traditional approach; explains what small companies and startups need to do to grow revenue using the business ecosystem approach; and describes the benefits and risks of implementing the business ecosystem approach. The fourth section compares three approaches to growing revenue and highlights the differences between i business ecosystems and development communities and ii the business ecosystem approach and outsourcing. The fifth section identifies the key decisions a small technology company or technology startup needs to make to become the keystone that anchors a business ecosystem.

Prevalence and compensation of academic leaders, professors, and trustees on publicly traded US healthcare company boards of directors: cross sectional study.

Science.gov (United States)

Anderson, Timothy S; Good, Chester B; Gellad, Walid F

2015-09-29

To identify the prevalence, characteristics, and compensation of members of the boards of directors of healthcare industry companies who hold academic appointments as leaders, professors, or trustees. Cross sectional study. US healthcare companies publicly traded on the NASDAQ or New York Stock Exchange in 2013. 3434 directors of pharmaceutical, biotechnology, medical equipment and supply, and healthcare provider companies. Prevalence, annual compensation, and beneficial stock ownership of directors with affiliations as leaders, professors, or trustees of academic medical and research institutions. 446 healthcare companies met the study search criteria, of which 442 (99%) had publicly accessible disclosures on boards of directors. 180 companies (41%) had one or more academically affiliated directors. Directors were affiliated with 85 geographically diverse non-profit academic institutions, including 19 of the top 20 National Institute of Health funded medical schools and all of the 17 US News honor roll hospitals. Overall, these 279 academically affiliated directors included 73 leaders, 121 professors, and 85 trustees. Leaders included 17 chief executive officers and 11 vice presidents or executive officers of health systems and hospitals; 15 university presidents, provosts, and chancellors; and eight medical school deans or presidents. The total annual compensation to academically affiliated directors for their services to companies was $54,995,786 (£35,836,000; €49,185,900) (median individual compensation $193,000) and directors beneficially owned 59,831,477 shares of company stock (median 50,699 shares). A substantial number and diversity of academic leaders, professors, and trustees hold directorships at US healthcare companies, with compensation often approaching or surpassing common academic clinical salaries. Dual obligations to for profit company shareholders and non-profit clinical and educational institutions pose considerable personal, financial, and

17 CFR 230.482 - Advertising by an investment company as satisfying requirements of section 10.

Science.gov (United States)

2010-04-01

... about the investment company; identifies a source from which an investor may obtain a prospectus and, if... non-money market funds. In the case of an open-end management investment company or a trust account... advertisement for an open-end management investment company (other than a company that is permitted under § 270...

Atomic Energy of Canada Limited annual report 1985-86

International Nuclear Information System (INIS)

1986-01-01

The annual report of Atomic Energy of Canada Limited for the fiscal year ended March 31, 1986 covers the following subjects: report from the chairman and the president; research company; CANDU operations; radiochemical company; employee performance; nuclear Canada; Financial section; and board of directors and officers

Climate, Companies, and Public Policy: How Transparent Is the Private Sector in Reporting Climate Policy Influence?

Science.gov (United States)

Goldman, G. T.; Carlson, C.

2014-12-01

To enact effective policies to address climate change, decision makers need both scientific and political support. One major barrier to U.S. climate policy enactment has been the opposition of private sector actors to proposed policies and to climate science itself. Increasingly, the public and investors are holding companies accountable for their actions around climate change—including political activies, affiliations with trade groups, and involvement with climate science. However, this accountability is inhibited by the prominent role that trade associations have played in climate policy debates in recent years. The opaque nature of such groups is problematic, as it inhibits the public from understanding who is obstructing progress on addressing climate change, and in some cases, impedes the public's climate literacy. Voluntary climate reporting can yield some information on companies' climate engagement and demonstrates the need for greater transparency in corporate political activities around climate change. We analyze CDP climate reporting data from 1,824 companies to assess the degree to which corporate actors disclosed their political influence on climate policies through their trade associations. Results demonstrate the limitations of voluntary reporting and the extent to which companies utilize their trade associations to influence climate change policy debates without being held accountable for these positions. Notably, many companies failed to acknowledge their board seat on trade groups with significant climate policy engagement. Of those that did acknowledge their board membership, some claimed not to agree with their trade associations' positions on climate change. These results raise questions about who trade groups are representing when they challenge the science or obstruct policies to address climate change. Recommendations for overcoming this barrier to informed decision making to address climate change will be discussed.

Approaching comparative company law

OpenAIRE

Donald, David C.

2008-01-01

This paper identifies some common errors that occur in comparative law, offers some guidelines to help avoid such errors, and provides a framework for entering into studies of the company laws of three major jurisdictions. The first section illustrates why a conscious approach to comparative company law is useful. Part I discusses some of the problems that can arise in comparative law and offers a few points of caution that can be useful for practical, theoretical and legislative comparative ...

Third European Company Survey: Workplace innovation in European companies

OpenAIRE

Oeij, P.; Žiauberyté-Jakštiené, R.; Dhondt, S.; Corral, A.; Totterdill, P.; Preenen, P.

2015-01-01

Workplace innovation (WPI) is a developed and implemented practice or combination of practices which enables employees to participate in organisational change and renewal and hence improve the quality of working life and organisational performance. This report looks at reasons for enabling WPI, adoption and implementation, and impact on organisation and management, employees and employee representatives. The research is based on 51 companies identified in Eurofound’s third European Company Su...

18 CFR 367.30 - Cost accumulation system for associate companies.

Science.gov (United States)

2010-04-01

... to the types of services performed and chargeable to the associate companies served. Service company... system for associate companies. 367.30 Section 367.30 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY...

7 CFR 210.16 - Food service management companies.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Food service management companies. 210.16 Section 210... Authority Participation § 210.16 Food service management companies. (a) General. Any school food authority... management company to manage its food service operation in one or more of its schools. However, no school or...

77 FR 66216 - Union Railroad Company-Corporate Family Merger Exemption-McKeesport Connecting Railroad Company

Science.gov (United States)

2012-11-02

..., accounting, reporting, and related burdens associated with the maintenance of the two separate corporate... Company--Corporate Family Merger Exemption-- McKeesport Connecting Railroad Company Union Railroad Company... verified notice of exemption under 49 CFR 1180.2(d)(3) for a corporate family transaction pursuant to which...

Public Shareholdership Energy Companies

International Nuclear Information System (INIS)

Kist, A.W.; Crone, F.J.M.; Hudig, D.F.; Ketting, N.G.; De Swaan, T.; Willems, R.

2008-06-01

National and international developments on the energy markets and changes in legislation and regulation require a renewed strategic orientation of energy companies and their shareholders. Decentralized authorities will have to reconsider their position as a shareholder in energy companies carefully. This report provides an overview of the recommendations of the Kist Commission on how provinces and municipalities can make a well-considered choice as shareholder of energy companies. [mk] [nl

Analysis of Marketing Strategy of Coca-Cola Company

Institute of Scientific and Technical Information of China (English)

刘燕华

2017-01-01

This study provides a report on marketing strategy adopted by the Coca-Cola Company. Included in the report are the various marketing and/or business issues and opportunities facing Coca-Cola Company, as wel as the characteristics of its current and potential customers. The report also provides a discussion of the various segmentation options available to Coca-Cola Company and then gives a recommendation of the most appropriate market segmentation that the company can focus in order to achieve profitable sales growth. An analysis of the company's strengths and weaknesses based on a proposed marketing mix for a positioning strategy is also given.

Technical evaluation of Aerojet Energy Conversion Company's topical report on a mobile volume reduction system

International Nuclear Information System (INIS)

Henscheid, J.W.

1984-01-01

This report summarizes EG and G Idaho's review of Aerojet Energy Conversion Company's (AECC's) topical report on a Mobile Volume Reduction System. The review evaluated compliance with pertinent codes, standards and regulations. The initial review was discussed with AECC by EG and G Idaho and the NRC, and all outstanding issues resolved before this final evaluation was made

Clinical trial registration, reporting, publication and FDAAA compliance: a cross-sectional analysis and ranking of new drugs approved by the FDA in 2012

Science.gov (United States)

Miller, Jennifer E; Korn, David; Ross, Joseph S

2015-01-01

Objective To evaluate clinical trial registration, reporting and publication rates for new drugs by: (1) legal requirements and (2) the ethical standard that all human subjects research should be publicly accessible to contribute to generalisable knowledge. Design Cross-sectional analysis of all clinical trials submitted to the Food and Drug Administration (FDA) for drugs approved in 2012, sponsored by large biopharmaceutical companies. Data sources Information from Drugs@FDA, ClinicalTrials.gov, MEDLINE-indexed journals and drug company communications. Main outcome measures Clinical trial registration and results reporting in ClinicalTrials.gov, publication in the medical literature, and compliance with the 2007 FDA Amendments Acts (FDAAA), analysed on the drug level. Results The FDA approved 15 drugs sponsored by 10 large companies in 2012. We identified 318 relevant trials involving 99 599 research participants. Per drug, a median of 57% (IQR 32–83%) of trials were registered, 20% (IQR 12–28%) reported results in ClinicalTrials.gov, 56% (IQR 41–83%) were published, and 65% (IQR 41–83%) were either published or reported results. Almost half of all reviewed drugs had at least one undisclosed phase II or III trial. Per drug, a median of 17% (IQR 8–20%) of trials supporting FDA approvals were subject to FDAAA mandated public disclosure; of these, a median of 67% (IQR 0–100%) were FDAAA-compliant. 68% of research participants (67 629 of 99 599) participated in FDAAA-subject trials, with 51% (33 405 of 67 629) enrolled in non-compliant trials. Transparency varied widely among companies. Conclusions Trial disclosures for new drugs remain below legal and ethics standards, with wide variation in practices among drugs and their sponsors. Best practices are emerging. 2 of our 10 reviewed companies disclosed all trials and complied with legal disclosure requirements for their 2012 approved drugs. Ranking new drugs on transparency criteria may improve

Valuation of oil companies - Implications for corporate behaviour

International Nuclear Information System (INIS)

Osmundsen, Petter

2002-06-01

The report discusses control signals given by the stock market to listed companies and relates this to agency theory. Oil companies are used as a case. The market responds to financial signals from the companies. The market response on various financial indicators represents an implicit incentive scheme for the companies. This is described and the adaptation of the companies is discussed. In addition, the report deals with the significance of a threat of acquisition, and private vs. public ownership

Year-round prevalence of norovirus in the environment of catering companies without a recently reported outbreak of gastroenteritis.

Science.gov (United States)

Boxman, Ingeborg L A; Verhoef, Linda; Dijkman, Remco; Hägele, Geke; Te Loeke, Nathalie A J M; Koopmans, Marion

2011-05-01

Food handlers play an important role in the transmission of norovirus (NoV) in food-borne outbreaks of gastroenteritis (GE). In a year-round prevalence study, the prevalence of NoV in catering companies without recently reported outbreaks of GE was investigated and compared to the observed prevalence in catering companies with recently reported outbreaks. Swab samples were collected from surfaces in the kitchens and (staff) bathrooms in 832 randomly chosen companies and analyzed for the presence of NoV RNA. In total, 42 (1.7%) out of 2,496 environmental swabs from 35 (4.2%) catering companies tested positive. In contrast, NoV was detected in 147 (39.7%) of the 370 samples for 44 (61.1%) of the 72 establishments associated with outbreaks of gastroenteritis. NoV-positive swabs were more frequently found in winter, in specific types of companies (elderly homes and lunchrooms), and in establishments with separate bathrooms for staff. We found a borderline association with population density but no relation to the number of employees. Sequence analysis showed that environmental strains were interspersed with strains found in outbreaks of illness in humans. Thus, the presence of NoV in catering companies seemed to mirror the presence in the population but was strongly increased when associated with food-borne GE. Swabs may therefore serve as a valuable tool in outbreak investigations for the identification of the causative agent, although results should be interpreted with care, taking into account all other epidemiological data.

Practical use of the integrated reporting framework – an analysis of the content of integrated reports of selected companies

Directory of Open Access Journals (Sweden)

Monika Raulinajtys-Grzybek

2017-09-01

Full Text Available Practical use of the integrated reporting framework – an analysis of the content of integrated reports of selected companies The purpose of the article is to provide a research tool for an initial assessment of whether a company’s integrated reports meet the objectives set out in the IIRC Integrated Reporting Framework and its empirical verification. In particular, the research addresses whether the reports meet the goal of improving the quality of information available and covering all factors that influence the organization’s ability to create value. The article uses the theoretical output on the principles of preparing integrated reports and analyzes the content of selected integrated reports. Based on the source analysis, a research tool has been developed for an initial assessment of whether an integrated report fulfills its objectives. It consists of 42 questions that verify the coverage of the defined elements and the implementation of the guiding principles set by the IIRC. For empirical verification of the tool, a comparative analysis was carried out for reports prepared by selected companies operating in the utilities sector. Answering questions from the research tool allows a researcher to formulate conclusions about the implementation of the guiding principles and the completeness of the presentation of the content elements. As a result of the analysis of selected integrated reports, it was stated that various elements of the report are presented with different levels of accuracy in different reports. Reports provide the most complete information on performance and strategy. The information about business model and prospective data is in some cases presented without making a link to other parts of the report – e.g. risks and opportunities, financial data or capitals. The absence of such links limits the ability to claim that an integrated report meets its objectives, since a set of individual reports, each presenting

How do pharmaceutical companies handle consumer adverse drug reaction reports? An overview based on a survey of French drug safety managers and officers.

Science.gov (United States)

Fleuranceau-Morel, P

2002-01-01

It is surprising to see how consumer Adverse Drug Reaction (ADR) reports have been continuously increasing for the last few years in Europe. This probably results from the influence of United States (US) market where the patients feels justified in telephoning the pharmaceutical companies directly with queries regarding their treatment. The growing number of alternative sources of information (e.g. health and popular magazines, spots on radio and TV etc.) to which a consumer is exposed has added to this growth too. The changing relationship between patients and doctors may also contribute to this phenomenon. It is then interesting to evaluate the way pharmaceutical companies currently deal with consumer ADR reports. The management of consumer ADR reporting was investigated by means of a questionnaire sent to 46 French drug safety managers and drug safety officers (DSOs) of multinational pharmaceutical companies. The analysis of the survey stressed the fact that pharmaceutical companies should be prepared to face up to an increase in the number of consumer ADR reports. It clearly appears that the consumers who telephone to register side-effects should be forwarded to a trained DSO with medical or pharmaceutical background and the communication skills acquired through specific training. This person should also be able to release adequate product information validated by his/her own company. The influence of the US market seems to be changing the way pharmaceutical companies deal with consumer ADR reports. Nowadays, these reports are entered into a drug safety database by most of the companies without previously having contacted the patient's general practitioner (GP) or specialist for medical confirmation. Lastly, the drug safety managers and DSOs consulted have divided opinions about the usefulness of call centres and e-mails as tools for ADR reporting. But both tools are globally rejected by the pharmaceutical companies as a reliable means of reporting. As stated

18 CFR 141.400 - FERC Form No. 3-Q, Quarterly financial report of electric utilities, licensees, and natural gas...

Science.gov (United States)

2010-04-01

..., Quarterly financial report of electric utilities, licensees, and natural gas companies. 141.400 Section 141..., licensees, and natural gas companies. (a) Prescription. The quarterly report of electric utilities, licensees, and natural gas companies, designated as FERC Form No. 3-Q, is prescribed for the reporting...

IT risk management disclosure in the integrated reports of the top 40 listed companies on the JSE limited

Directory of Open Access Journals (Sweden)

Ben Marx

2017-07-01

Full Text Available Information Technology (IT has become an integral part of virtually all modern day organisations. The advent of IT has given rise to numerous benefits which increase productivity and efficiency in the workplace, however, IT also brings with it significant risks that can have an impact on an organisation’s ability to function as a going concern. Organisations, especially those listed on the Johannesburg Stock Exchange (JSE, are required to submit an Integrated Report (IR on an annual basis in which they indicate how they used the resources at their disposal to create value for the organisation and its stakeholders during the year under review. The IR is also a forward-looking document, as opposed to the traditional, backward-looking reports. The purpose of this paper is to determine to what extent IT Risk and IT Risk Management are disclosed in the IR’s of the Top 40 Listed Companies on the JSE. It further aims to determine whether IT Risks are included as material risk in the entity’s risk statements of the Integrated Report, and whether proper explanations are provided on how the materiality of the risks are determined and dealt with. This is done by means of an empirical study consisting of a content analysis of the IRs of the Top 40 listed companies on the JSE. The results of the analysis indicates that more than half of the companies included IT risk as part of their material risks and outlined appropriate and detailed processes that were followed by the company to manage those IT risks. The findings of the study accordingly support the need for communicating significant risks and the management thereof to stakeholders as part of the integrated nature of governance of entities. However, it is disconcerting that some companies are not doing this, and accordingly are not realising the need for communicating significant matters to their stakeholders and the value that informative and credible reporting will bring to an entity�

THE IMPACT OF THE BUSINESS AND ORGANIZATIONAL SIZE OF A COMPANY ALONG WITH GRI AND CSR ADOPTION ON INTEGRATING SUSTAINABILITY REPORTING PRACTICES

Directory of Open Access Journals (Sweden)

Tiron-Tudor Adriana

2012-07-01

Full Text Available This paper intends to investigate the correlation between the business and organizational size of companies as well as GRI and CSR practices adoption, and the level of sustainability disclosure. The correlation is highlighted through SPSS statistic analysis and determination of an econometric model between a dependent variable - sustainability information disclosure - and five independent ones- sales, number of employees, GRI and CSR policies and ultimately reporting period/year -. We use the Deloitte Sustainability Scorecard for measuring the sustainability reporting practices. Our sample comprises companies that adopted integrated reporting for the period 2009-2010. Sample selection was made on the basis that sustainability reports are incorporated within the integrated reports. We assume to obtain a high correlation between the business and organizational size of companies, GRI and/or CSR polities and the level of sustainability information disclosed in our integrated reports.

31 CFR 223.6 - Requirements applicable to surety companies.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Requirements applicable to surety companies. 223.6 Section 223.6 Money and Finance: Treasury Regulations Relating to Money and Finance... BUSINESS WITH THE UNITED STATES § 223.6 Requirements applicable to surety companies. Every company now or...

State companies dominate non-U.S. OGJ100

International Nuclear Information System (INIS)

Beck, R.J.; Thrash, L.A.

1991-01-01

This paper reports on state owned oil and gas companies which dominate the OGJ100 list of major non U.S. holders of petroleum reserves. Many state companies report only production and reserves information and do not report financial data. Therefore, the companies cannot be ranked by financial data, as they are in the OGJ300. They instead are listed by region, based on location of companies' corporate headquarters. The top 20 companies in crude oil production and reserves are shown. The leading nongovernment company in both reserves and production is Royal Dutch/Shell Group - No. 11 in worldwide liquids reserves and No. 6 in liquids production. Crude oil reserves of the top 20 companies moved up less than 1% last year, increasing 401.5 billion bbl. The year before, when there were substantial reserves adjustments, the top 20 posted an increase of 139.3 billion bbl

Corporate Reporting on Farm Animal Welfare: An Evaluation of Global Food Companies' Discourse and Disclosures on Farm Animal Welfare.

Science.gov (United States)

Sullivan, Rory; Amos, Nicky; van de Weerd, Heleen A

2017-03-06

The views that food companies hold about their responsibilities for animal welfare can strongly influence the lives and welfare of farm animals. If a company's commitment is translated into action, it can be a major driver of animal welfare. The Business Benchmark on Farm Animal Welfare (BBFAW) is an annual evaluation of farm animal welfare-related practices, reporting and performance of food companies. The framework evaluates how close, based on their disclosures, companies are to best practice in three areas: Management Commitment, Governance & Performance and Leadership & Innovation. The BBFAW analysed information published by 68 (2012) and 70 (2013) of the world's largest food companies. Around 70% of companies acknowledged animal welfare as a business issue. Between 2012 and 2013, the mean BBFAW score increased significantly by 5% ( p < 0.001, Wilcoxon Signed-Rank test). However, only 34% (2012) and 44% (2013) of companies published comprehensive animal welfare policies. This increase suggests that global food companies are increasingly aware that farm animal welfare is of interest to their stakeholders, but also that many companies have yet to acknowledge farm animal welfare as a business issue or to demonstrate their approach to farm animal welfare to stakeholders and society.

17 CFR 270.3a-2 - Transient investment companies.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Transient investment companies... (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.3a-2 Transient investment companies... which an issuer owns or proposes to acquire investment securities (as defined in section 3(a) of the Act...

The Binding Effect of the Constitutive Documents of Companies: The 1973 and 2008 Companies Acts of South Africa

Directory of Open Access Journals (Sweden)

TCR Morajane

2010-05-01

Full Text Available This contribution examines the provisions of the constitutive documents of companies under two specific provisions, namely s 65(2 of the Companies Act 61 of 1973 and s 15(6 of the Companies Act 71 of 2008. The aim is to determine who is bound by these provisions, the circumstances which give rise to being bound by them, and the possible effect thereof on various parties. The provisions of the constitutive documents under section 65(2 of the 1973 Companies Act are interpreted by courts and academic writers to amount to a statutory contract between a company and its members and between members inter se. The members are said to be bound by the provisions of these documents only in their capacity as members. It is submitted, however, that the rights and obligations are granted to members in their capacity as such if they are membership rights which are granted by virtue on one’s membership. So far the courts have failed to provide a logical explanation of the concept “capacity of a member as such”. This failure and the “qua membership test” resulted in limitations in the interpretation of section 65(2: for example, the exclusion of persons who are regarded as outsiders. The directors, despite the fact that numerous provisions of the applicable article provides for their rights,have rights that are unenforceable via the articles, for being regarded as outsiders. The company on the other hand can enforce the obligations against the directors on the basis of breach of their fiduciary duties. These limitations called for a redraft of section 65(2. This contribution raises the legal challenges raised by the above. It arrives inter alia at the conclusion that the “qua membership test” may find application under the 2008 Companies Act, since members/shareholders may be allowed to exercise rights that are membership rights granted to them by virtue of their membership, and directors may be allowed to exercise rights that are grantedto them in

77 FR 62378 - Supervisory and Company-Run Stress Test Requirements for Covered Companies

Science.gov (United States)

2012-10-12

... consolidated assets as reported on the bank holding company's four most recent Consolidated Financial Statement... bank holding company with total consolidated assets of $50 billion or more and each nonbank financial... consolidated assets of more than $10 billion and for which the Board is the primary federal financial...

Atomic Energy of Canada Limited annual report 1987-88

International Nuclear Information System (INIS)

1988-01-01

The annual report of Atomic Energy of Canada Limited for the fiscal year ended March 31, 1988 covers: Research Company; CANDU Operations; Radiochemical Company; Medical Products Division; The Future; Financial Sections; Board of Directors and Officers; and AECL locations

Kemeny commission report. Comments by NPC (Nuclear Power Company)

Energy Technology Data Exchange (ETDEWEB)

1979-01-01

Following the accident at Three Mile island in March 1979 the Nuclear Power Company (NPC) has made evaluations of the available information and carried out preliminary investigations of the implications of the accident for all UK AGR's and for the PWR design. The results are summarized. Recommendations of the President's Commission are discussed with especial reference to those under the following headings: (1) The utility and its suppliers. (2) Training of operating personnel. (3) Technical assessment. It is concluded that while many of the relevant recommendations in the report of the President's Commission are already satisfied by UK practices for nuclear safety, and are being applied by NPC in their current programmes of work on AGR's and PWR's it is realised that it is of the utmost importance that complacent attitudes to safety are not allowed to develop. The accident at TMI and report of the Commision have provided a sharp reminder of the necessity to maintain unremitting vigilance in all aspects of design, construction and operation which are involved with the safety of the public and operators.

Year-Round Prevalence of Norovirus in the Environment of Catering Companies without a Recently Reported Outbreak of Gastroenteritis▿

Science.gov (United States)

Boxman, Ingeborg L. A.; Verhoef, Linda; Dijkman, Remco; Hägele, Geke; te Loeke, Nathalie A. J. M.; Koopmans, Marion

2011-01-01

Food handlers play an important role in the transmission of norovirus (NoV) in food-borne outbreaks of gastroenteritis (GE). In a year-round prevalence study, the prevalence of NoV in catering companies without recently reported outbreaks of GE was investigated and compared to the observed prevalence in catering companies with recently reported outbreaks. Swab samples were collected from surfaces in the kitchens and (staff) bathrooms in 832 randomly chosen companies and analyzed for the presence of NoV RNA. In total, 42 (1.7%) out of 2,496 environmental swabs from 35 (4.2%) catering companies tested positive. In contrast, NoV was detected in 147 (39.7%) of the 370 samples for 44 (61.1%) of the 72 establishments associated with outbreaks of gastroenteritis. NoV-positive swabs were more frequently found in winter, in specific types of companies (elderly homes and lunchrooms), and in establishments with separate bathrooms for staff. We found a borderline association with population density but no relation to the number of employees. Sequence analysis showed that environmental strains were interspersed with strains found in outbreaks of illness in humans. Thus, the presence of NoV in catering companies seemed to mirror the presence in the population but was strongly increased when associated with food-borne GE. Swabs may therefore serve as a valuable tool in outbreak investigations for the identification of the causative agent, although results should be interpreted with care, taking into account all other epidemiological data. PMID:21378056

75 FR 41559 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2010-07-16

... Investment Act of 1958, under section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

75 FR 9628 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2010-03-03

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

78 FR 26680 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2013-05-07

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

76 FR 8802 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2011-02-15

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

76 FR 1658 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2011-01-11

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

77 FR 2600 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2012-01-18

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

76 FR 59480 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2011-09-26

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

76 FR 37167 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2011-06-24

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

78 FR 70617 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2013-11-26

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

75 FR 77691 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2010-12-13

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

77 FR 2601 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2012-01-18

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRTATION Surrender of License of Small Business Investment Company Pursuant...

77 FR 32167 - Revocation of License of Small Business Investment Company

Science.gov (United States)

2012-05-31

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules And Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Revocation of License of Small Business Investment Company Pursuant...

78 FR 3496 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2013-01-16

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

77 FR 12641 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2012-03-01

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

78 FR 4189 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2013-01-18

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

76 FR 2189 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2011-01-12

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

75 FR 14644 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2010-03-26

... Investment Act of 1958, under section 309 of the Act and section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

76 FR 56864 - Surrender of License of Small Business Investment Company

Science.gov (United States)

2011-09-14

... Investment Act of 1958, under Section 309 of the Act and Section 107.1900 of the Small Business Administration Rules and Regulations (13 CFR 107.1900) to function as a small business investment company under... SMALL BUSINESS ADMINISTRATION Surrender of License of Small Business Investment Company Pursuant...

Report to the community

International Nuclear Information System (INIS)

Braungart, S.; Ripley, M.

2001-10-01

In this document, Petro-Canada reports to the stakeholders on non-financial issues that have an impact on the communities in which the company operates. It is the first such annual report. The document touches environmental performance measures, the company's commitment and involvement in the various communities where it has a presence, health and safety, high-performance work environment for the employees, as well as business principles that guide the making of decisions. Some basic information concerning Petro-Canada is presented, followed by an overview of the corporate responsibility. The next section of the report is concerned with the environment. It is further divided into categories such as energy, air quality, water quality, regulatory compliance, environmental investments, waste management, and product quality. The section devoted to employee well-being addresses the work environment, and health and safety. The values and ethical decision-making are discussed in the next section, including the code of business conduct, corporate values, criteria for ethical decision-making, relationship with suppliers and business associates, community investment. The major growth areas, like Newfoundland, Northern Alberta, the Mackenzie Delta all benefit from a special sub-section that brushes on the major accomplishments. The report concludes by a statement concerning the contribution made by Petro-Canada to the Canadian economy. figs

Industrial companies' demand for electricity. Evidence from a micropanel

International Nuclear Information System (INIS)

Bjoerner, T.B.; Togeby, M.; Jensen, H.H.

2001-01-01

The paper presents a micro-econometric analysis of industrial companies' demand for electricity. Previous studies on electricity consumption in the industrial sector have relied on aggregate data or cross-section observations. Here we present an econometric study on electricity demand based on a panel of 2949 Danish companies followed from 1983 to 1996. It is found that estimators of electricity demand that take account of the panel structure (fixed effect models) yield considerably lower price and production elasticities compared to estimators that do not (like cross-section models). It is also investigated how various company characteristics like size, type of industrial sub-sector and electricity intensity in production influence price and production elasticities. It appears that companies with a high electricity intensity also have a high own-price elasticity

77 FR 35 - Assessment of Fees on Large Bank Holding Companies and Nonbank Financial Companies Supervised by...

Science.gov (United States)

2012-01-03

... will work closely with the Board, to determine the population of assessed companies and the basis for...--Consolidated Balance Sheet) as reported on the bank holding company's four most recent Consolidated Financial... final rule is published and Treasury will work with the companies to verify the total assessable assets...

Water Chemistry Section: progress report (1981-82)

International Nuclear Information System (INIS)

Dharwadkar, S.R.; Ramshesh, V.

1983-01-01

The activities of the Water Chemistry Section of the Bhabha Atomic Research Centre (BARC), Bombay, during the years 1981 and 1982 are reported in the form of individual summaries. The research activities of the Section cover the following areas: (1) chemistry and thermodynamics of nuclear materials, (2) crystal structure of organo-metallic complexes using X-ray diffraction, (3) thermophysical and phase transition studies, (4) solid state chemistry and thermochemical studies, (5) water and steam chemistry of heavy water plants and phwr type reactors, and (6) uranium isotope exchange studies. A survey is also given of: (i) the Section's participation in advisory and consultancy services in nuclear and thermal power stations, (ii) training activities, and (iii) assistance in chemical analysis by various techniques to other units of BARC and outside agencies. A list of publications and lectures by the staff during the report period is included. (M.G.B.)

Differences in reporting of analyses in internal company documents versus published trial reports: comparisons in industry-sponsored trials in off-label uses of gabapentin.

Directory of Open Access Journals (Sweden)

S Swaroop Vedula

Full Text Available BACKGROUND: Details about the type of analysis (e.g., intent to treat [ITT] and definitions (i.e., criteria for including participants in the analysis are necessary for interpreting a clinical trial's findings. Our objective was to compare the description of types of analyses and criteria for including participants in the publication (i.e., what was reported with descriptions in the corresponding internal company documents (i.e., what was planned and what was done. Trials were for off-label uses of gabapentin sponsored by Pfizer and Parke-Davis, and documents were obtained through litigation. METHODS AND FINDINGS: For each trial, we compared internal company documents (protocols, statistical analysis plans, and research reports, all unpublished, with publications. One author extracted data and another verified, with a third person verifying discordant items and a sample of the rest. Extracted data included the number of participants randomized and analyzed for efficacy, and types of analyses for efficacy and safety and their definitions (i.e., criteria for including participants in each type of analysis. We identified 21 trials, 11 of which were published randomized controlled trials, and that provided the documents needed for planned comparisons. For three trials, there was disagreement on the number of randomized participants between the research report and publication. Seven types of efficacy analyses were described in the protocols, statistical analysis plans, and publications, including ITT and six others. The protocol or publication described ITT using six different definitions, resulting in frequent disagreements between the two documents (i.e., different numbers of participants were included in the analyses. CONCLUSIONS: Descriptions of analyses conducted did not agree between internal company documents and what was publicly reported. Internal company documents provide extensive documentation of methods planned and used, and trial

Site Environmental Report for Calendar Year 1999. DOE Operations at The Boeing Company, Rocketdyne

Energy Technology Data Exchange (ETDEWEB)

None

2000-09-01

OAK A271 Site Environmental Report for Calendar Year 1999. DOE Operations at The Boeing Company, Rocketdyne. This Annual Site Environmental Report (ASER) for 1999 describes the environmental conditions related to work performed for the Department of Energy (DOE) at Area IV of the Rocketdyne Santa Susana Field Laboratory (SSFL). In the past, these operations included development, fabrication, and disassembly of nuclear reactors, reactor fuel, and other radioactive materials under the former Atomics International Division. Other activities included the operation of large-scale liquid metal facilities for testing of liquid metal fast breeder components at the Energy Technology Engineering Center (ETEC), a government-owned, company-operated test facility within Area IV. All nuclear work was terminated in 1988, and subsequently, all radiological work has been directed toward decontamination and decommissioning (D&D) of the previously used nuclear facilities and associated site areas. Large-scale D&D activities of the sodium test facilities began in 1996. This Annual Site Environmental Report provides information showing that there are no indications of any potential impact on public health and safety due to the operations conducted at the SSFL. All measures and calculations of off-site conditions demonstrate compliance with applicable regulations, which provide for protection of human health and the environment.

Site Environmental Report for Calendar Year 1999. DOE Operations at The Boeing Company, Rocketdyne

International Nuclear Information System (INIS)

None

2000-01-01

OAK A271 Site Environmental Report for Calendar Year 1999. DOE Operations at The Boeing Company, Rocketdyne. This Annual Site Environmental Report (ASER) for 1999 describes the environmental conditions related to work performed for the Department of Energy (DOE) at Area IV of the Rocketdyne Santa Susana Field Laboratory (SSFL). In the past, these operations included development, fabrication, and disassembly of nuclear reactors, reactor fuel, and other radioactive materials under the former Atomics International Division. Other activities included the operation of large-scale liquid metal facilities for testing of liquid metal fast breeder components at the Energy Technology Engineering Center (ETEC), a government-owned, company-operated test facility within Area IV. All nuclear work was terminated in 1988, and subsequently, all radiological work has been directed toward decontamination and decommissioning (D and D) of the previously used nuclear facilities and associated site areas. Large-scale D and D activities of the sodium test facilities began in 1996. This Annual Site Environmental Report provides information showing that there are no indications of any potential impact on public health and safety due to the operations conducted at the SSFL. All measures and calculations of off-site conditions demonstrate compliance with applicable regulations, which provide for protection of human health and the environment

Alternate Energy Report, Koleda Childress and Company

Energy Technology Data Exchange (ETDEWEB)

NONE

1989-07-15

This is a NEDO (New Energy and Industrial Technology Development Organization) report on alternate energy dated July 15, 1989 (based on a Koleda Childress and Company of EPA analysis). Development of fossil and synthetic fuels in the United States is stated. President Bush on July 12 proposed amendments to the Clean Air Act of 1970. The amendments involve acid rain, urban air pollution, and toxic air pollutants. The proposal will greatly influence the development of new energies, especially in relation to clean coal technology and increase in the use of methanol as alternate automobile fuel. The power and coal industries will be requested, with attention paid to the SOx and NOx emissions reduction schedule, to operate scrubbers, burn low-sulfur coal, convert to natural gas, and to close old facilities. Long-term clean fuel programs will be amalgamated with the proposal of President Bush, and production of methanol-driven automobiles and their fuel will be given a boost. Such will be effected in nine heavily-polluted cities for an increase from 500,000 automobiles in 1995 to 8,250,000 in 2004. Reference is also made to the budget. (NEDO)

Fulfillment Research Resources through Access Financial Report fo Go Public Company at Library STIE Perbanas Surabaya Perpustakaan STIE Perbanas Surabaya

Directory of Open Access Journals (Sweden)

Melati Purba Bestari

2018-01-01

Full Text Available Modern libraries are characterized by the diversity of information services to users, including to fulfill the information needs of researchers. Fulfill the information requirements for this research group is very important because the information provided affect the quality of research. Library of STIE Perbanas Surabaya efforts to fulfill the information needs of researchers is to provide research resources through the provision of access annual and financial report for go public company. To provide convenience to users who do research and need annual and financial report for go public, library of STIE Perbanas Surabaya provide easy access through online catalog. To fulfill the annual and financial report for go public company, library tracking data on Indonesian stock exchange and go public company. Library attempts to provide easy access to information is expected to support a process that requires researchers and  annual and financial report data so as to improve the quality and quantity of scientific works in the field of economics science, especially for subject of banking, finance and business.

Fulfillment Research Resources through Access Financial Report fo Go Public Company at Library STIE Perbanas Surabaya Perpustakaan STIE Perbanas Surabaya

Directory of Open Access Journals (Sweden)

Melati Purba Bestari

2016-07-01

Full Text Available Modern libraries are characterized by the diversity of information services to users, including to fulfill the information needs of researchers. Fulfilling the information requirements for this research group is very important because the information provided affect the quality of research. Library of STIE Perbanas Surabaya efforts to fulfill the information needs of researchers is to provide research resources through the provision of access annual and financial report for go public company. To provide convenience to users who do research and need annual and financial report for go public, library of STIE Perbanas Surabaya provide easy access through online catalog. To fulfill the annual and financial report for go public company, library tracked data on Indonesian stock exchange and go public company. Library attempts to provide easy access to information is expected to support a process that requires researchers and annual and financial report data so as to improve the quality and quantity of scientific works in the field of economics science, especially for subject of banking, finance and business.

Long-term follow-up of whiplash injuries reported to insurance companies: a cohort study on patient-reported outcomes and impact of financial compensation.

Science.gov (United States)

Rydman, Eric; Ponzer, Sari; Brisson, Rosa; Ottosson, Carin; Pettersson-Järnbert, Hans

2018-02-10

The long-term outcome of Whiplash-associated disorder (WADs) has been reported to be poor in populations from medical settings. However, no trials have investigated the long-term prognosis of patients from medico-legal environment. For this group, the "compensation hypothesis" suggests financial compensation being associated with worsened outcome. The aims of this study were to describe long-term (2-4 years) non-recovery rates in participants with WAD recruited from insurance companies and to investigate the association between self-reported non-recovery and financial compensation. 144 participants, reporting neck pain after a motor vehicle accident, were recruited from two major insurance companies in Sweden. Self-reported recovery was measured at 6 months and 2-4 years. Those who received financial compensation from an insurance company were compared with those who received no compensation. The overall non-recovery rate after 2-4 years was 55.9% (66/118). In the non-compensated group, the non-recovery rate was 51.0% (25/49) and in the compensated group 73% (27/37) (p = 0.039). Adjusted OR was 4.33 (1.37-13.66). High level of pain at baseline was a strong predictor of non-recovery [OR 46 (4.7-446.0)]. However, no association was found between pain level at baseline and financial compensation. The non-recovery rate among patients making insurance claims is high, especially among those receiving financial compensation even if causal relationship cannot be determined based on this study. However, lack of association between baseline level of pain and compensation supports the compensation hypothesis.

Auditor report and earnings management: Evidence from FTSE 350 companies in the UK

Directory of Open Access Journals (Sweden)

Mohammad Alhadab

2016-11-01

Full Text Available This paper examines the relationship between audit report and real-based and accrual-based earnings management based on a UK sample. Prior research has mostly focused on US data and examined the relationship between auditor report (qualified vs. non-qualified and earnings management (proxied by discretionary accruals, and found evidence that qualified audit report is positively associated with the level of discretionary accruals. Despite the importance of the role of audit firms to constrain the use of earnings management, there is no research to date has examined the relationship between auditor reports and real earnings management activities based on UK sample. This paper therefore fills this gap in the literature by providing the first evidence for UK FTSE 350 companies that auditor report is positively associated with real and accrual earnings management. The paper also provide evidence that firms received qualified audit report share different characteristics as compared to firms received un-qualified audit report

Information Transparency of the Statement of Comprehensive Income: The Reporting Practice of WIG30 and DAX Companies

Directory of Open Access Journals (Sweden)

Jacek Gad

2016-01-01

Full Text Available This article aims to identify changes in the form of the statement of comprehensive income in companies in the WIG30 and DAX indices. It also aims to identify and grade components of other comprehensive income, in terms of the information transparency of the presentation options. The article demonstrates also the impact of national cultural dimensions on the form of the statement of comprehensive income. The study found that most of the surveyed companies present their statement of comprehensive income in two statements, with the number of accounting notes regarding comprehensive income presented by companies in their financial statements increasing over the period under study. The study identified four options for the presentation of other comprehensive income components used by the surveyed companies in the years 2012-2014, with the particular option chosen reflecting the different information transparency of the statement of comprehensive income. The results show that the practice of reporting in the area of the statement of comprehensive income of the DAX index companies is ahead of that in the WIG30 index. The research results on information transparency of the statement of comprehensive income correspond to one of the national cultural dimensions.

13 CFR 107.115 - 1940 Act and 1980 Act Companies.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false 1940 Act and 1980 Act Companies. 107.115 Section 107.115 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS... Companies. A 1940 Act or 1980 Act Company is eligible to apply for an SBIC license, and an existing Licensee...

17 CFR 230.498 - Summary Prospectuses for open-end management investment companies.

Science.gov (United States)

2010-04-01

...-end management investment companies. 230.498 Section 230.498 Commodity and Securities Exchanges... management investment companies. (a) Definitions. For purposes of this section: (1) Class means a class of... reliance on an exemptive rule adopted by the Commission. (3) Fund means an open-end management investment...

Gas supplies of interstate natural gas pipeline companies, 1991

International Nuclear Information System (INIS)

1992-01-01

This publication provides information on the total reserves, production, and deliverability capabilities of the 64 interstate pipeline companies required to file the Federal Energy Regulatory Commission (FERC) Form 15, ''Interstate Pipeline's Annual Report of Gas Supply.'' Data reported on this form are not considered to be confidential. This publication is the 29th in a series of annual reports on the total gas supplies of interstate pipeline companies since the inception of individual company reports to the Federal Power Commission (FPC) in 1964 for report year 1963

13 CFR 108.1840 - Computation of NMVC Company's Capital Impairment Percentage.

Science.gov (United States)

2010-01-01

... Capital Impairment Percentage. 108.1840 Section 108.1840 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM NMVC Company's Noncompliance With Terms of Leverage Computation of Nmvc Company's Capital Impairment § 108.1840 Computation of NMVC Company's Capital Impairment...

The apotheosis of holding company accounting: Unilever's financial reporting innovations from the 1920s tot the 1940s

NARCIS (Netherlands)

Camfferman, C.; Zeff, S.A.

2003-01-01

The annual reports of Unilever were widely hailed in the 1940s as outstanding examples of holding company accounting. The accounts did indeed contain many new and innovative features, including segment reporting of sales turnover. This contrasts with the frequently negative assessments of the

12 CFR 584.1 - Registration, examination and reports.

Science.gov (United States)

2010-01-01

... Section 584.1 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SAVINGS AND LOAN... loan holding company, each savings and loan holding company shall register with the OTS by filing a registration statement H-(b)10. (2) Filing of annual/current reports. Each registered savings and loan holding...

The impact of generic substitution on the activities of pharmaceutical companies - a survey from the companies' perspective one year and five years after the introduction of generic substitution in finland.

Science.gov (United States)

Timonen, Johanna; Bengtström, Marina; Karttunen, Pekka; Ahonen, Riitta

2010-10-22

Mandatory generic substitution (GS) was introduced in Finland on 1 April 2003. The aim of this study was to explore and compare the impacts of GS on the activities of pharmaceutical companies representing mainly original or generic pharmaceutical products in Finland. The self-reported impact of GS from pharmaceutical companies' perspective was explored with a focus on the number of employees, the range of sales packages on the market, the marketing activities, the research and development of new pharmaceutical products and storage of pharmaceuticals. A cross-sectional postal survey was conducted among pharmaceutical companies with an office in Finland and substitutable medicines in the Finnish pharmaceutical market one year (2004) and five years (2008) after the introduction of GS. Completed questionnaires were returned by 16 original and 7 generic product companies in 2004 (response rate 56%, n = 41) and by 16 original and 6 generic product companies in 2008 (response rate 56%, n = 39). Descriptive statistical analyses were performed. The number of employees (2004: n = 6/16, 2008: n = 7/16) and the amount of prescription medicine marketing (2004: n = 7/16, 2008: n = 8/16) decreased in many of the original product companies after the introduction of GS. GS resulted in problems related to the storage of pharmaceuticals in the original product companies shortly after GS was introduced (p = 0.032 between 2004 and 2008). In the generic product companies, the prescription medicine representatives' visits to pharmacies increased at the beginning of GS (p = 0.021 between 2004 and 2008). In addition, GS caused problems with the storage of pharmaceuticals one year and five years after the reform (2004: n = 4/7, 2008: n = 3/6). The differences between original and generic product companies regarding the impacts of GS were not, however, statistically significant. GS did not affect on the range of sales packages on the market or the research activities of the majority of

Analyzing Influential Factors Against Timeliness of Financial Reporting (Empirical Study of Automation and Components and Telecommunication Companies Listed on Indonesia Stock Exchange.

Directory of Open Access Journals (Sweden)

Joko Suryanto

2016-12-01

Full Text Available This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.

Safety evaluation report: related to the operation of Perry Nuclear Power Plant, Units 1 and 2, Docket Nos. 50-440 and 50-441, Cleveland Electric Illuminating Company

International Nuclear Information System (INIS)

1982-08-01

Supplement No. 1 to the Safety Evaluation Report on the application filed by the Cleveland Electric Illuminating Company on behalf of itself and as agent for the Duquesne Light Company, the Ohio Edison Company, the Pennsylvania Power Company, and the Toledo Edison Company (the Central Area Power Coordination Group, CAPCO), as applicants and owners, for a license to operate the Perry Nuclear Power Plant, Units 1 and 2 (Docket Nos. 50-440 and 441). The facility is located near Lake Erie in Lake County, Ohio. This supplement has been prepared by the Office of Nuclear Reactor Regulation of the US Nuclear Regulatory Commission and reports the status of certain items that had not been resolved at the time of publication of the Safety Evaluation Report

INTELLECTUAL CAPITAL REPORTING AND DISCLOSURE IN THE ANNUAL REPORTS OF ROMANIAN MANUFACTURING LISTED COMPANIES" THEORETICAL FRAMEWORK

Directory of Open Access Journals (Sweden)

Farcas Mariana

2011-07-01

Full Text Available One of the most researched topic regarding financial reporting and disclosure of today is the way intellectual capital or knowledge assets contributes to the improving of the quality of information disclosed and create or add value to business performance. Also, it is acknowledged that a company has access to a variety of tools for disclosing information on intellectual capital. In our study we have decided to investigate the concept, the measurement models and the intellectual capital disclosure practices using as the source of our documentation books, articles, working papers and online publications. So, in the first part of our research we have presented several points of view in respect to the concept of knowledge assets or intellectual capital and in the second part we have reviewed the literature on the topic highlightening several scholars opinion on reporting and disclosure issues.

17 CFR 274.11a-1 - Form N-2, registration statement of closed end management investment companies.

Science.gov (United States)

2010-04-01

... statement of closed end management investment companies. 274.11a-1 Section 274.11a-1 Commodity and... management investment companies. This form shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by closed end management investment companies...

Attitudes of medical students towards incentives offered by pharmaceutical companies- perspective from a developing nation- a cross sectional study

Science.gov (United States)

2014-01-01

Background A training physician has his first interaction with a pharmaceutical representative during medical school. Medical students are often provided with small gifts such as pens, calendars and books, as well as free lunches as part of drug promotion offers. Ethical impact of these transactions as perceived by young medical students has not been investigated in Pakistan before. This study aimed to assess the association of socio-demographic variables with the attitudes of medical students towards pharmaceutical companies and their incentives. Methods As part of a cross-sectional survey, a validated questionnaire previously used for assessing attitude of medical students towards pharmaceutical industry, was modified, pre-tested and distributed among consenting clinical year students at DUHS and AKU. Questions included acceptability of pharmaceutically sponsored gifts, events and tuition fee, and their impact on future prescription. Responses were graded as agree, disagree or neutral which were then scored according to the AMSA guidelines of ethical conduct. Results Out of a total of 353 targeted students 303 responded, corresponding to a response rate of 85.8%. Responses indicated that 42.7% students believed in no interaction with drug companies during medical school. However, 81% of students favored pharmaceutical sponsorship of student-body events/seminars at medical colleges. More than one-third of the students were comfortable receiving gifts from drug companies. Overall, the results of this study offer an interesting comparison between the students of a private medical school (AKU) and a public medical school (DUHS); AKU students exhibited a greater degree of mistrust towards drug information provided by pharmaceutical companies compared to DUHS students (p = 0.040). Furthermore, when asked if there was a need to incorporate guidelines in the undergraduate curriculum with regard to interaction with drug companies, 84.2% students at AKU agreed

Attitudes of medical students towards incentives offered by pharmaceutical companies -- perspective from a developing nation -- a cross-sectional study.

Science.gov (United States)

Siddiqui, Usman Tariq; Shakoor, Amarah; Kiani, Sarah; Ali, Farwa; Sharif, Maryam; Kumar, Arun; Raza, Qasim; Khan, Naseer; Alamzaib, Sardar Mohammed; Farid-ul-Husnain, Syed

2014-05-05

A training physician has his first interaction with a pharmaceutical representative during medical school. Medical students are often provided with small gifts such as pens, calendars and books, as well as free lunches as part of drug promotion offers. Ethical impact of these transactions as perceived by young medical students has not been investigated in Pakistan before. This study aimed to assess the association of socio-demographic variables with the attitudes of medical students towards pharmaceutical companies and their incentives. As part of a cross-sectional survey, a validated questionnaire previously used for assessing attitude of medical students towards pharmaceutical industry, was modified, pre-tested and distributed among consenting clinical year students at DUHS and AKU. Questions included acceptability of pharmaceutically sponsored gifts, events and tuition fee, and their impact on future prescription. Responses were graded as agree, disagree or neutral which were then scored according to the AMSA guidelines of ethical conduct. Out of a total of 353 targeted students 303 responded, corresponding to a response rate of 85.8%. Responses indicated that 42.7% students believed in no interaction with drug companies during medical school. However, 81% of students favored pharmaceutical sponsorship of student-body events/seminars at medical colleges. More than one-third of the students were comfortable receiving gifts from drug companies. Overall, the results of this study offer an interesting comparison between the students of a private medical school (AKU) and a public medical school (DUHS); AKU students exhibited a greater degree of mistrust towards drug information provided by pharmaceutical companies compared to DUHS students (p = 0.040). Furthermore, when asked if there was a need to incorporate guidelines in the undergraduate curriculum with regard to interaction with drug companies, 84.2% students at AKU agreed, compared to 54.9% at DUHS. Medical

Analysis of employee benefits in company

OpenAIRE

Burda, Tomáš

2011-01-01

The main subject of Bachelor's Thesis called "Analysis of employee benefits in company" is to analyze system of employee benefits used in company Saint-Gobain Construction Products a.s. The theoretical part focuses on the meaning of employee benefits, their categorization, terms of tax legislation a trends. In the practical section of the work, the current state of employee benefits in the firm is discussed and reviewed. A survey was conducted to investigate the satisfaction of employees towa...

17 CFR 256.108 - Accumulated provision for depreciation and amortization of service company property.

Science.gov (United States)

2010-04-01

..., unless the company maintains costs and related reserves for specific units or types of property. (c... depreciation and amortization of service company property. 256.108 Section 256.108 Commodity and Securities... COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Balance Sheet...

77 FR 16280 - Capital Research and Management Company, et al.; Notice of Application

Science.gov (United States)

2012-03-20

... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29981; File No. 812-14007... than 10% of the acquired company's voting stock to be owned by investment companies and companies... and Exchange Commission (the ``Commission''). ACTION: Notice of an application under section 6(c) of...

14 CFR Section 1 - Introduction to System of Accounts and Reports

Science.gov (United States)

2010-01-01

... AIR CARRIERS General Accounting Provisions Section 1 Introduction to System of Accounts and Reports ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Introduction to System of Accounts and Reports Section 1 Section 1 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION...

A report on developing a checklist to assess company plans focused on improving safety awareness, safe behaviour and safety culture: final report

NARCIS (Netherlands)

Steijger, N.; Starren, H.; Keus, M.; Gort, J.; Vervoort, M.

2003-01-01

This report describes the process of developing a checklist to asses company plans focused on improving safety awareness, safe behaviour and safety culture. These plans are part of a programme initiated by the Ministry of Social Affairs and Employment aiming at improving the safety performance of

An Analysis of the Qualitative Characteristics of Management Commentary Reporting by New Zealand Companies

Directory of Open Access Journals (Sweden)

Bikram Chatterjee

2011-12-01

Full Text Available The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Barlett & Chandler 1997; International Accounting Standards Board (IASB 2006; Tiexiera 2004. This narrative section including chirpersons’/presidents’ statement contains twice the quantity ofinformation than the financial statements section (Smith & Taffler 2000. However, the abundance of information does not necessarily enhance the quality of such information (IASB 2006. This issue ofqualitative characteristics has been long foregone by researchers. This issue has attracted the attention of IASB (2006. Following the dearth in research in regard to qualitative characteristics of reporting this paper explores whether investors’ required qualitative characteristics as outlined by the IASB (2006 have beensatisfied in the management commentary section of New Zealand companies’ annual reports. Our result suggests that the principal stakeholders’, that is, investors’ qualitative characteristics requirements have been partially met in this section of annual reports. The qualitative characteristic of ‘relevance’ and ‘supportability’ have been satisfied in more annual reports compared to that of ‘balance’ and ‘comparability’.

31 CFR 223.16 - List of certificate holding companies.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false List of certificate holding companies. 223.16 Section 223.16 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS...

An Empirical Study on the Determinants of Management’s De cision for Reporting Long Term Non - Financial Assets at Fair Value in Companies Listed on Borsa Istanbul Equity Market

Directory of Open Access Journals (Sweden)

Hikmet Ulusan

2014-03-01

Full Text Available This study is to examine the determinants of management’s fair value choice decision for reporting long term non-financial assets in companies listed on “Borsa Istanbul Equity Market” whose financial statements have to be prepared under International Accounting Standards / Inte rnational Financial Reporting Standards and thus Turkey Accounting Standards / Turkey Financial Reporting Standards. In this study, Watts and Zimmerman’s Positive Accounting Theory methodology is adopted, and Mann -Whitney U test and logistic regression analysis have been used to analyze data. As a result of analysis, it has been identified that companies reporting property, plant and equipment at revalued amount are funded by more debtand to besmaller companies than companies reporting those assets at amortized historical cost. However, the results indicate that debt contracting, political cost and information asymmetry factors are not the determinants of management’s decision for reporting long term non-financial assets at fair value. The company size explains the management’s decision for reporting property, plant and equipment at revalued amount,but contrary to what is predicted, the evaluation method is chosen by small companies

Progress report : Plasma Physics Section

International Nuclear Information System (INIS)

Iyyengar, S.K.; Rohatgi, V.K.

1975-08-01

The activities of the plasma physics section of the Bhabha Atomic Research Centre, India over the last five years (1970-75) are reported. The R and D programme of the section has been divided into four cells mainly i.e., (i) Thermal plasma (ii) Relativistic Electron Beam (iii) Energetics and (iv) Electron beam technology. The salient features of the development activities carried out in these cells are outlined. In the Thermal plasma group, considerable research work has been done in (a) fundamental plasma studies, (b) industrial plasma technology and (c) open cycle MHD power generation project. The relativistic electron beam group is engaged in improving the technology to realize high power lasers, and pulsed thermonuclear fusion. The energetics programme is oriented to develop high voltage d.c. generators and pulse generators. The electron beam techniques developed here are routinely used for melting refractory and reactive metals. The technical know-how of the welding machines developed has been transfered to industries. Equipment developed by this section, such as, (1) electron beam furnace, (2) plasma cutting torch, (3) impulse magnet charger etc. are listed. (A.K.)

Annual Reports as Autobiography: A Tale of a Television Company

Directory of Open Access Journals (Sweden)

Fernando de la Cruz Paragas

2017-12-01

Full Text Available Once merely straightforward accounts of a company’s activities and fiscal performance in the preceding year, annual reports (ARs, a form of purposive communication, have grown polysemic as they become enriched with graphics, visuals, and texts. Accordingly, they serve as important framing devices through which a company can present its own story, its autobiography. Using the ARs of ABS-CBN, arguably the biggest media conglomerate in the Philippines, between 1996 and 2010 as a case study, this paper seeks, at the theoretical and methodological levels, to apply Fairclough’s Critical Discourse Analysis (CDA framework in the study of ARs and, at the practical level, to highlight ABS-CBN’s corporate storytelling. Findings indicate the utility of CDA in understanding the annual report, both as imbued with meaning on its own and in relation to its stakeholders. Moreover, this study explicates ABS-CBN’s narrative about its standing as a national yet increasingly global network that has faced significant challenges in the course of f ifteen years.

ACHP | Advisory Council on Historic Preservation Section 213 Reports

Science.gov (United States)

Building, Washington, DC. Click here to read the Section 213 Report on the Highwood Generating Station , DC. For more information on the Section 106 process click here. Updated February 28, 2016 Return to

26 CFR 1.852-3 - Investment company taxable income.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Investment company taxable income. 1.852-3 Section 1.852-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852...

The prevalence of implementation of mental health measures in companies and its association with sickness absence.

Science.gov (United States)

Pas, L Willemijn; Boot, Cécile R L; van der Beek, Allard J; Proper, Karin I

2016-03-01

The main objective was to determine the prevalence of implementation of mental health measures aimed at the prevention of high workload (workload measures) and the promotion of work engagement (engagement measures) in companies and sectors. Additionally, its associations with sickness absence was explored. Cross-sectional survey. An internet-based survey among 12,894 company representatives in the Netherlands. Descriptive analyses were performed to determine the prevalence, and differences between sectors were tested using Chi-squared tests. ANOVA was performed to examine the association between companies with or without mental health measures and sickness absence rates. 32.8% and 21.7% of the companies reported to have implemented 'continuously or often' workload measures and engagement measures, respectively. The sectors 'health care and welfare' and 'education' reported to have implemented measures most often. Having implemented engagement measures was significantly associated with lower sickness absence (4.1% vs 4.5%). Overall, workload measures were more often implemented than engagement measures. Future research is recommended to determine reasons for implementation as well as causality in the association between mental health measures and sickness absence. Copyright © 2015. Published by Elsevier Ltd.

75 FR 60833 - Jackson National Life Insurance Company, et al.;

Science.gov (United States)

2010-10-01

... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29442; File No. 812-13765] Jackson National Life Insurance Company, et al.; Notice of Application September 27, 2010. AGENCY: Securities and Exchange Commission (``Commission''). ACTION: Notice of application for an order under section...

Statistics of interstate natural gas pipeline companies, 1991

International Nuclear Information System (INIS)

1993-01-01

This report, presents financial and operating information of all major interstate natural gas pipeline companies that operated in the United States during 1991. This report is used by the Federal Energy Regulatory Commission (FERC), State utility commissions, other government agencies, and the general public. The information is taken from FERC Form 2, ''Annual Report of Major Natural Gas Companies,'' as filed with FERC

Financial management of the construction company

Directory of Open Access Journals (Sweden)

Antosova, Karolina

2016-12-01

Full Text Available This paper informs about the financial management in the construction company. The work describes problems of the management, its tasks, goals, dependencies on the size of the construction company and progress in the construction production and also introduce topic of the risks in the construction business. Also controlling and reporting in the construction company together with basic tools are described in example of Metrostav a.s. in this work.

18 CFR 260.300 - FERC Form No. 3-Q, Quarterly financial report of electric utilities, licensees, and natural gas...

Science.gov (United States)

2010-04-01

..., Quarterly financial report of electric utilities, licensees, and natural gas companies. 260.300 Section 260... ENERGY APPROVED FORMS, NATURAL GAS ACT STATEMENTS AND REPORTS (SCHEDULES) § 260.300 FERC Form No. 3-Q, Quarterly financial report of electric utilities, licensees, and natural gas companies. (a) Prescription...

DMCA Section 104 Report: A Report of the Register of Copyrights Pursuant to [Section] 104 of the Digital Millennium Copyright Act.

Science.gov (United States)

Library of Congress, Washington, DC. Copyright Office.

As required under section 104 of Public Law No. 105-304, this Report evaluates the effects of title I of the Digital Millennium Copyright Act (DMCA) of 1998 and the development of electronic commerce and associated technology on the operation of sections 109 and 117 of title 17, U.S.C. It also evaluates the relationship between existing and…

The Electric Company Writers' Notebook.

Science.gov (United States)

Children's Television Workshop, New York, NY.

This handbook outlines the curriculum objectives for the children's television program, "The Electric Company." The first portion of the text delineates strategies for teaching symbol/sound analysis, including units on blends, letter groups, and word structure. A second section addresses strategies for reading for meaning, including…

76 FR 35245 - Country Investors Life Assurance Company, et al.

Science.gov (United States)

2011-06-16

... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-29691; File No. 812-13865] Country Investors Life Assurance Company, et al. June 9, 2011. AGENCY: Securities and Exchange Commission (the ``Commission''). ACTION: Notice of application for an order pursuant to Section 26(c) of the Investment Company...

76 FR 54717 - Supervised Securities Holding Companies Registration

Science.gov (United States)

2011-09-02

... other financial statements submitted to the securities holding company's current consolidated supervisor... Y-9ES), The Supplement to the Consolidated Financial Statements for Bank Holding Companies (FR Y-9CS... Companies (FR Y-6), The Report of Foreign Banking Organizations (FR Y-7), The Consolidated Financial...

An empirical study on the influence of IFRS and regulations on the quality of financial reporting of isted companies in a developing country

Directory of Open Access Journals (Sweden)

Wadesango, N.

2016-11-01

Full Text Available This research sought to establish if International Accounting Standards (IAS, International Financial Reporting Standards (IFRS and regulations in Zimbabwe have been associated with increased financial reporting quality for listed companies. The study adopted mixed research approach. Questionnaires and unstructured interviews were used as research instruments to collect primary data. Content analysis was also adopted to triangulate the results. Target population was the listed companies in Zimbabwe. The study found a significant negative relationship between voluntary adoption of IFRS and earnings management of listed companies in Zimbabwe. The negative relationship may indicate that IFRS does not promote earnings management for voluntary adopters, thereby implying an increased financial reporting quality. It is recommended that top management, external auditors and regulators being the key players in standards, should work together and tighten compliance so that impact of IFRS could be felt more

COMPARATIVE ANALYSIS OF INNOVATION ASPECT EVIDENCE IN CONSTRUCTION AND MULTI-SECTOR COMPANIES

Directory of Open Access Journals (Sweden)

Ricardo Floriani

2010-12-01

Full Text Available The goal of this study is to make a comparative analysis of innovation aspect evidence among construction and multi-sector companies. Descriptive research was done through a content analysis of administration reports from 2005 to 2007. From the researched material, 14 aspects of innovations were extracted, which offer the basis to the content analysis. Two non-probability samples were developed, the first consisting of 22 multi-sector businesses, within 18 economic sectors, which comprises the companies in the comparison. Aspects of innovation found in this group of companies were compared to those stated in the reports of the administration of the 34 construction companies with open capital, which comprise the second sample. The survey results show that the evidence of innovation aspects are different in construction companies when compared to the administration reports of multi-sector business of 2005, 2006 and 2007. The construction companies state fewer innovation aspects in the administration reports than multisector companies in the analyzed period. The conclusion is that while construction companies can be considered fairly innovative, multi-sectorial companies present more innovations on average.

18 CFR 367.58 - Property record system required for service company property.

Science.gov (United States)

2010-04-01

... to show the nature of each addition to or retirement of service company property, the related total... required for service company property. 367.58 Section 367.58 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...

75 FR 18908 - Jackson National Life Insurance Company, et al.

Science.gov (United States)

2010-04-13

... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-29205; File No. 812-13703] Jackson National Life Insurance Company, et al. April 7, 2010. AGENCY: The Securities and Exchange Commission (``Commission''). ACTION: Notice of application for an order under Section 6(c) of the Investment Company Act of...

76 FR 19150 - Jackson National Life Insurance Company, et al.

Science.gov (United States)

2011-04-06

... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-29621; File No. 812-13841] Jackson National Life Insurance Company, et al. March 31, 2011. AGENCY: The Securities and Exchange Commission (``Commission'') ACTION: Notice of application for an order under Section 6(c) of the Investment Company Act of...

78 FR 54691 - American General Life Insurance Company, et al.

Science.gov (United States)

2013-09-05

... SECURITIES AND EXCHANGE COMMISSION [Release No. IC-30681; File No. 812-13973] American General Life Insurance Company, et al. August 29, 2013, AGENCY: The Securities and Exchange Commission (``Commission''). ACTION: Notice of application for an order under Section 6(c) of the Investment Company Act of...

26 CFR 1.852-1 - Taxation of regulated investment companies.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In general...

Survey Report of Presentation Skills Training in "Fortune 500" Industrial Companies.

Science.gov (United States)

Corder, Lloyd E.

A study surveyed current presentation skills training practices of "Fortune 500" industrial companies. Each company's chief executive officer was sent a cover letter explaining the study and a copy of the survey. Data were obtained from 154 respondents (for a 36% response rate). Results indicated the importance of presentation skills to…

Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies

OpenAIRE

Cristina-Ionela FĂDUR; Daniela CIOTINĂ; Marilena MIRONIUC

2011-01-01

The purpose of this paper is to identify to what extent Romanian companies quoted in the Bucharest Stock Exchange present information concerning intangible assets (IA), what the structure of the assets of the analyzed companies is, and what the difference between the accounting value of companies, computed through the net accounting asset, and their market value is, determined as the product between the number of shares and the average quotation price. We have analyzed th...

17 CFR 270.6c-10 - Exemption for certain open-end management investment companies to impose deferred sales loads.

Science.gov (United States)

2010-04-01

... management investment companies to impose deferred sales loads. 270.6c-10 Section 270.6c-10 Commodity and... ACT OF 1940 § 270.6c-10 Exemption for certain open-end management investment companies to impose... purposes of this section: (1) Company means a registered open-end management investment company, other than...

16 CFR 1116.6 - Contents of section 37 reports.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Contents of section 37 reports. 1116.6 Section 1116.6 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION CONSUMER PRODUCT SAFETY ACT..., and the court in which the civil action was filed. (b) Optional information. A manufacturer furnishing...

46 CFR 169.817 - Master to instruct ship's company.

Science.gov (United States)

2010-10-01

... 46 Shipping 7 2010-10-01 2010-10-01 false Master to instruct ship's company. 169.817 Section 169.817 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) NAUTICAL SCHOOLS SAILING SCHOOL VESSELS Operations § 169.817 Master to instruct ship's company. The master shall conduct drills and give instructions as necessary to insure that al...

Observations of Distribution Company Decisive Action Operations at the NTC

Science.gov (United States)

2016-02-26

company consists of a headquarters section and three platoons that have unique skill sets that enable it to execute tactical dis- tribution operations...November–December 2015 Army Sustainment54 TR AI NI NG & ED UC AT IO N Serving as a distribution company observer-coach/trainer (OC/T) for brigade...support battalions (BSBs) at the National Training Center (NTC) at Fort Irwin, Cali- fornia, gave me a clear perspective of company -level

Sierra Pacific Power Company Alturas Transmission Line Project, Final Environmental Impact Report/Environmental Impact Statement. Volume 3: Appendices

International Nuclear Information System (INIS)

1995-11-01

Sierra Pacific Power Company has proposed the construction and operation of a 345,000 volt overhead electric power transmission line from Alturas, California to Reno, Nevada. This Environmental Impact Report/Environmental Impact Statement will assess the potential environmental impacts of the proposed project and alternatives. This report contains Appendices A--I which contain the following: glossary/abbreviations; scoping report; structure coordinate summary; air quality; biological resources; geology; noise; visual contrast rating forms; and cultural resources

Progress report Physics and Health Sciences. Health Sciences section. 1987 July 01-December 31

International Nuclear Information System (INIS)

1988-03-01

This report covers the fourth semi-annual period since the Research Company was reorganized. We now have eight research fellows on staff, six fully funded by Physics and Health Sciences (P and HS). The first section of this report contains an excellent topical review of the program in Health Sciences on tritium toxicity which involves scientists from all three of the Chalk River branches of Health Sciences. Their work on cancer proneness is expanding data on apparently normal people and has been extended to include cancer patients. All tests are now blind. The work was the subject of two very fine TV presentations, one each shown on the French and English networks of the CBC. Investigation also continues on the complex influence of hyperthermia on cancer induction and promotion. The potency of natural killer cells in human blood which have the ability to recognize and destroy cancerous cells have been shown to be very sensitive to temperature. A method may have been found for extending the life of T-lymphocytes grown in culture beyond the present 30 to 60-day limit. Activities in environmental research are moving in the direction of studies of a more fundamental nature so that the results will have a certain portability. Model studies form a large part of this new emphasis and notable among those is the Twin Lakes tracer study. Work is in progress to follow the plume the full 240 metres to the discharge zone with considerable success in the mathematical modelling. Members of the Health Sciences unit at CRNL were active as resource people for the Hare Commission on Ontario Nuclear Safety Review during the late fall. At Partnerships for Profit, which brought 85 senior executives of Canadian business in contact with the Research Company's capabilities, Physics and Health Sciences manned four booths on cancer screening, environmental protection, ANDI and nuclear physics instrumentation. Discussions with MOSST and other government departments were initiated on the

MARKETING TECHNIQUES: RHETORICAL STRATEGIES IN CEOs’ LETTERS INTRODUCING CORPORATE SOCIAL RESPONSIBILITY REPORTS OF THE COMPANIES

Directory of Open Access Journals (Sweden)

Anca GÂŢĂ

2014-05-01

Full Text Available This paper provides limited but new details on the rhetoric of Chief Executive Officers’ letters to stakeholders. We analyze CEOs’ letters to which introduce Corporate Social Responsibility reports for 2012 of several US large companies. The analysis is rooted in discourse analysis, rhetoric, and the theory of argumentation. It yields significant results to be later valued in the field of Business Ethics.

13 CFR 108.520 - Management Expenses of a NMVC Company.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Management Expenses of a NMVC Company. 108.520 Section 108.520 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Managing the Operations of a NMVC Company Management and Compensation...

Human Capital Development (HCD) through Open, Distance and E-Learning: Evidence from Corporate Annual Reports (CARs) of Top South African Listed Companies

Science.gov (United States)

Adelowotan, Mo

2014-01-01

This paper discusses the role of open, distance and e-learning in the development of human resources by examining human capital development related disclosures in the corporate annual reports (CARs) of top South African listed companies. The study employed content analysis method to analyse the CARs of these companies with the aid of qualitative…

Innovation Initiatives in Large Software Companies

DEFF Research Database (Denmark)

Edison, Henry; Wang, Xiaofeng; Jabangwe, Ronald

2018-01-01

empirical studies on innovation initiative in the context of large software companies. A total of 7 studies are conducted in the context of large software companies, which reported 5 types of initiatives: intrapreneurship, bootlegging, internal venture, spin-off and crowdsourcing. Our study offers three......Context: To keep the competitive advantage and adapt to changes in the market and technology, companies need to innovate in an organised, purposeful and systematic manner. However, due to their size and complexity, large companies tend to focus on the structure in maintaining their business, which...... can potentially lower their agility to innovate. Objective:The aims of this study are to provide an overview of the current research on innovation initiatives and to identify the challenges of implementing those initiatives in the context of large software companies. Method: The investigation...

17 CFR 274.11 - Form N-1, registration statement of open-end management investment companies.

Science.gov (United States)

2010-04-01

... statement of open-end management investment companies. 274.11 Section 274.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT...(b) of the Investment Company Act of 1940 by open-end management investment companies that are...

EFFECTING FACTORS DELIVERED FINANCIAL REPORTING TIME LINES AT MANUFACTURING COMPANY GROUPS LISTED IDX

Directory of Open Access Journals (Sweden)

Sunaryo Sunaryo

2012-11-01

Full Text Available The primary objective of this research is to learn the effect among ROA, Leverage, Company Size, and Outsider Ownership with time lines, either partially or simultaneously. Secondary data were collected by purposive sampling of manufacturing company groups listed on IDX and the preceding scientific research journals, using logistic regression to test the hypothesis simultaneously. The results of this research describe that ROA and Leverage do not significant effect to time lines, but company size and outsider ownership have significant effect to time lines. It is recommended that the topic of this research can be continued with merchandising company groups, or service company groups either general or special, like: hotels, insurances, bankings; or, with new independence variables added. 

Tobacco Company Efforts to Influence the Food and Drug Administration-Commissioned Institute of Medicine Report Clearing the Smoke: An Analysis of Documents Released through Litigation

Science.gov (United States)

Tan, Crystal E.; Kyriss, Thomas; Glantz, Stanton A.

2013-01-01

Background Spurred by the creation of potential modified risk tobacco products, the US Food and Drug Administration (FDA) commissioned the Institute of Medicine (IOM) to assess the science base for tobacco “harm reduction,” leading to the 2001 IOM report Clearing the Smoke. The objective of this study was to determine how the tobacco industry organized to try to influence the IOM committee that prepared the report. Methods and Findings We analyzed previously secret tobacco industry documents in the University of California, San Francisco Legacy Tobacco Documents Library, and IOM public access files. (A limitation of this method includes the fact that the tobacco companies have withheld some possibly relevant documents.) Tobacco companies considered the IOM report to have high-stakes regulatory implications. They developed and implemented strategies with consulting and legal firms to access the IOM proceedings. When the IOM study staff invited the companies to provide information on exposure and disease markers, clinical trial design for safety and efficacy, and implications for initiation and cessation, tobacco company lawyers, consultants, and in-house regulatory staff shaped presentations from company scientists. Although the available evidence does not permit drawing cause-and-effect conclusions, and the IOM may have come to the same conclusions without the influence of the tobacco industry, the companies were pleased with the final report, particularly the recommendations for a tiered claims system (with separate tiers for exposure and risk, which they believed would ease the process of qualifying for a claim) and license to sell products comparable to existing conventional cigarettes (“substantial equivalence”) without prior regulatory approval. Some principles from the IOM report, including elements of the substantial equivalence recommendation, appear in the 2009 Family Smoking Prevention and Tobacco Control Act. Conclusions Tobacco companies

Mapping of Danish Law Related to Companies' Impact on Environment and Climate Change

DEFF Research Database (Denmark)

Buhmann, Karin; Østergaard, Kim; Feldthusen, Rasmus Kristian

for Danish law related to environment and climate change and CSR in a general sense, sources of law and jurisdiction specific issues, types of companies, shareholding structure etc. (section 1); the purpose of the company, duties and competence of the company organs, and corporate governance issues (section......This overview of Danish law related to companies’ conduct and impact on environment and climate change has been undertaken under the ‘Sustainable Companies’ project hosted at the Department of Private Law at the University of Oslo. The ‘mapping’ of national law – including in particular company law....... Environmental law has been seen under the project as essentially related to climate change. Some other issues related to sustainable development and company conduct have been addressed as well, in particular in relation to Corporate Social Responsibility (CSR). In the current paper, this particularly applies...

78 FR 50320 - Airworthiness Directives; General Electric Company Turbofan Engines

Science.gov (United States)

2013-08-19

... Airworthiness Directives; General Electric Company Turbofan Engines AGENCY: Federal Aviation Administration (FAA... Electric Company (GE) model GEnx-2B67B turbofan engines with booster anti-ice (BAI) air duct, part number...-2B67 turbofan engine be removed from the Applicability section of this AD. The commenters noted that...

2008 annual meeting on nuclear technology. Pt. 1. Section reports

International Nuclear Information System (INIS)

Dagan, Ron; Sanchez Espinoza, Victor Hugo; Faber, Wolfgang; Berlepsch, Thilo v.; Spann, Holger; Schaffrath, Andreas; Schubert, Bernd; Rieger, Udo; Christ, Bernhard G.; Gulden, Werner; Bogusch, Edgar

2008-01-01

Summary report on these 5 - out of 11 - Sections of the Annual Conference on Nuclear Technology held in Hamburg on May 27-29, 2008: - Reactor Physics and Methods of Calculation - Thermodynamics and Fluid Dynamics - Safety of Nuclear Installations - Methods, Analysis, Results - Front End and Back End of the Fuel Cycle, Radioactive Waste, Storage - Fusion Technology. Other Sections will be covered in reports in further issues of atw. (orig.)

Satisfaction of staff of Swiss insurance companies with medical appraisals: a cross sectional study

Directory of Open Access Journals (Sweden)

Gyr Niklaus

2011-03-01

Full Text Available Abstract Background A high quality of timely delivered medical appraisals is crucial for social and other insurances to judge possible occupational reintegration measures for patients with medical conditions who are in danger to lose their job. However, little is known about the satisfaction of staff of insurance companies with medical appraisals that they have commissioned. Our questionnaire survey prospectively included all medical appraisals arriving at Swiss insurances from FEB to APR 2008. We assessed the satisfaction of the commissioner with medical appraisals performed by medical assessors. In addition, we evaluated the contribution of several factors to overall satisfaction. The unit of sample was the medical appraisal. Findings We analysed 3165 medical appraisals, 2444 (77% of them from the public disability insurance, 678 (22% from private accident, liability and loss of income insurances and 43 (1% from other insurances. Overall satisfaction of staff of insurance companies in Switzerland was high, but satisfaction of the disability insurance with appraisals was generally lower compared to satisfaction of private insurances. The staff of the disability insurance judged time for preparation as too long in 30%. For staff of private insurance companies 20% of appraisals were not "worth its price". Well-grounded and comprehensible conclusions were the single most important factor for high overall satisfaction (OR 10.1; 95%-CI: 1.1-89.3. Conclusions From the viewpoint of staff of insurance companies, a relevant part of medical appraisals arrives too late. Medical assessors have to take the specific needs of insurances into account, to perform more appraisals with sound conclusions in due time.

2010 ANNUAL MEETING ON NUCLEAR TECHNOLOGY. Pt. 4. Section reports

International Nuclear Information System (INIS)

Berlepsch, Thilo v.; Hering, Wolfgang

2011-01-01

Summary report on 2 Sessions of Section: - New Build and Innovations (Section 12) of the ANNUAL MEETING On NUCLEAR TECHNOLOGY held in Berlin on May 4 to 6, 2010. The other Sections 'Reactor Physics and Methods of Calculation (Section 1)', 'Thermodynamics and Fluid Dynamics (Section 2)', 'Safety of Nuclear Installations - Methods, Analysis, Results (Section 3)', 'Front End and Back End of the Fuel Cycle, Radioactive Waste, Storage (Section 4)', 'Front End of the Fuel Cycle, Fuel Elements and Core Components (Section 5)', 'Operation of Nuclear Installations (Section 6)', 'Decommissioning of Nuclear Installations (Section 7)', 'Fusion Technology (Section 8)', 'Energy Industry and Economics (Section 10)', 'Radiation Protection (Section 11)', 'New Build and Innovations (Session New Build and Innovations, Section 12)', and 'Education, Expert Knowledge, Know-how-Transfer (Section 13)' have been covered in atw issues 10, 11 and 12 (2010). (orig.)

What will working for an oil and gas company be like in the year 2000?

International Nuclear Information System (INIS)

Fuller, H.L.; Sullivan, J.; Davidson, G.A. Jr.; Beghini, V.G.; Mitchell, G.P.; Noto, L.A.; Keiser, R.; Allen, W.

1994-01-01

In a period of change and uncertainty, the question has no guaranteed answer. But to people who work in the oil and gas industry, and to those who might do so someday, it is crucial. Oil and Gas Journal posed the question to top executives in a sample of oil and gas companies. Their answers, in alphabetical order by company name, make up the first part of this special report. Executives comment in the following sections: Free trade promises era of prosperity; Future will be more than extension of trends now shaping the industry; Cooperation essential in era of rising competitive pressure; Technology central to success in new world of opportunity; Crude price the biggest wildcard in the US oil industry's future; Work force diversity a key part of an increasingly global business; Looking back from the future--The seamless energy company; and Gains seen in safety, rewards, satisfaction

29 CFR 4.119 - Contracts for services of communications companies.

Science.gov (United States)

2010-07-01

... Application of the McNamara-O'Hara Service Contract Act Specific Exclusions § 4.119 Contracts for services of communications companies. The Act, in paragraph (4) of section 7, exempts from its provisions “any contract for... Communications Act of 1934.” This exemption is applicable to contracts with such companies for communication...

Section for nuclear physics and energy physics - Annual Report

International Nuclear Information System (INIS)

1992-04-01

This annual report summarizes the research and development activities of the Section for Nuclear Physics and Energy Physics at the University of Oslo in 1991. It includes experimental and theoretical nuclear physics, as well as other fields of physics in which members of the section have participated. The report describes completed projects and work currently in progress. As in previous years, the experimental activities in nuclear physics have mainly been centered around the Cyclotron Laboratory with the SCANDITRONIX MC-35 Cyclotron. Using the CACTUS multidetector system, several experiments have been completed. Some results have been published while more data remains to be analyzed

Section for nuclear physics and energy physics - Annual report

International Nuclear Information System (INIS)

1992-04-01

This annual report summarizes the research and development activities of the Section for Nuclear Physics and Energy Physics at the University of Oslo in 1992. It includes experimental and theoretical nuclear physics, as well as other fields of physics in which members of the section have participated. The report describes completed projects and work currently in progress. As in previous years, the experimental activities in nuclear physics have mainly been centered around the Cyclotron Laboratory with the SCANDITRONIX MC-35 Cyclotron. Using the CACTUS multidetector system, several experiments have been completed. Some results have been published while more data remains to be analyzed

29 CFR 2580.412-22 - Interests held in agents, brokers and surety companies.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Interests held in agents, brokers and surety companies... SECURITY ACT OF 1974 TEMPORARY BONDING RULES Qualified Agents, Brokers and Surety Companies for the Placing of Bonds § 2580.412-22 Interests held in agents, brokers and surety companies. Section 13(c...

Foreign Energy Company Competitiveness: Background information

Energy Technology Data Exchange (ETDEWEB)

Weimar, M.R.; Freund, K.A.; Roop, J.M.

1994-10-01

This report provides background information to the report Energy Company Competitiveness: Little to Do With Subsidies (DOE 1994). The main body of this publication consists of data uncovered during the course of research on this DOE report. This data pertains to major government energy policies in each country studied. This report also provides a summary of the DOE report. In October 1993, the Office of Energy Intelligence, US Department of Energy (formerly the Office of Foreign Intelligence), requested that Pacific Northwest Laboratory prepare a report addressing policies and actions used by foreign governments to enhance the competitiveness of their energy firms. Pacific Northwest Laboratory prepared the report Energy Company Competitiveness Little to Do With Subsidies (DOE 1994), which provided the analysis requested by DOE. An appendix was also prepared, which provided extensive background documentation to the analysis. Because of the length of the appendix, Pacific Northwest Laboratory decided to publish this information separately, as contained in this report.

Activity report of Reactor Physics Section - 1985

International Nuclear Information System (INIS)

John, T.M.

1986-01-01

This Activity Report contains brief summaries of different studies made in Reactor Physics Section during the year 1985. These are presented under the headings Nuclear Data Processing and Validation, Reactor Design and Analysis, Safety and Noise Analysis, Radiation Transport and Shielding, Reactor Physics Experiments and Statistical Physics. The work on nuclear data during this period comprises primarily of validation of data of 232 Th and 233 U as a part of participation in the Co-ordinated Research Programme (CRP) under IAEA research contract. The most significant event during 1985 at this centre has been the first criticality of FBTR (Fast Breeder Test Reactor), which was achieved on the 18th of October. Reactor Physics Section has played a key role in this event by carrying out the first approach to criticality with fuel loading in a safe manner and conducting some low power reactor physics experiments which are discussed. The studies made in the field reactor safety and shielding are also connected mainly with the FBTR problems in addition to some work on the PFBR (Prototype Fast Breeder Reactor) detailed design of which has been just started. Studies pertaining to the other two Co-ordinated Research Programmes (CRP) under IAEA contract, namely (1) on the comparative assessment of processing techniques for the analysis of sodium boiling noise detection and, (2) on the contribution of advanced reactors to energy supply have been continued during this year. At the end of this report, a list of publications made by the members of the section and also the sectional seminars held during this period is included. (author)

Korean Investment in EU through Holding Companies: A Case Study

Directory of Open Access Journals (Sweden)

Seong-Bong Lee

1998-09-01

Full Text Available When transnational enterprises set subsidiary companies in certain area, their major aim is to invest indirectly through the holding companies which hold invested share. Especially, because of the geographical neighborhood and economic integration, investing by holding companies is common in Europe. In Europe, taking full advantage of holding company is out of the following two reasons. Firstly, the efficiency and flexibility of the manage strategy of a group could be elevated by making full use of the holding company. Secondly, the transnational enterprises have the possibility of flexible management at the tax strategy level. Recently, the Korean companies are making the best use of holding companies when they are Marching into the EU. In the year 1996, group K purchased 8 enterprises of a certain industry section of B, a German company, setting holding companies in Germany. The analysis result of the case shows that the manage efficiency could be risen and the taxation could be reduced by way of making use of holding companies. As to the Korean investment efficiency of overseas indirect investment in EU, this thesis brought forward a blueprint about integrating the local companies.

Handbook of LHC Higgs Cross Sections: 3. Higgs Properties Report of the LHC Higgs Cross Section Working Group

CERN Document Server

Heinemeyer, S; Passarino, G; Tanaka, R; Andersen, J R; Artoisenet, P; Bagnaschi, E A; Banfi, A; Becher, T; Bernlochner, F U; Bolognesi, S; Bolzoni, P; Boughezal, R; Buarque, D; Campbell, J; Caola, F; Carena, M; Cascioli, F; Chanon, N; Cheng, T; Choi, S Y; David, A; de Aquino, P; Degrassi, G; Del Re, D; Denner, A; van Deurzen, H; Diglio, S; Di Micco, B; Di Nardo, R; Dittmaier, S; Dührssen, M; Ellis, R K; Ferrera, G; Fidanza, N; Flechl, M; de Florian, D; Forte, S; Frederix, R; Frixione, S; Gangal, S; Gao, Y; Garzelli, M V; Gillberg, D; Govoni, P; Grazzini, M; Greiner, N; Griffiths, J; Gritsan, A V; Grojean, C; Hall, D C; Hays, C; Harlander, R; Hernandez-Pinto, R; Höche, S; Huston, J; Jubb, T; Kadastik, M; Kallweit, S; Kardos, A; Kashif, L; Kauer, N; Kim, H; Klees, R; Krämer, M; Krauss, F; Laureys, A; Laurila, S; Lehti, S; Li, Q; Liebler, S; Liu, X; Logan, E; Luisoni, G; Malberti, M; Maltoni, F; Mawatari, K; Maierhoefer, F; Mantler, H; Martin, S; Mastrolia, P; Mattelaer, O; Mazzitelli, J; Mellado, B; Melnikov, K; Meridiani, P; Miller, D J; Mirabella, E; Moch, S O; Monni, P; Moretti, N; Mück, A; Mühlleitner, M; Musella, P; Nason, P; Neu, C; Neubert, M; Oleari, C; Olsen, J; Ossola, G; Peraro, T; Peters, K; Petriello, F; Piacquadio, G; Potter, C T; Pozzorini, S; Prokofiev, K; Puljak, I; Rauch, M; Rebuzzi, D; Reina, L; Rietkerk, R; Rizzi, A; Rotstein-Habarnau, Y; Salam, G P; Sborlini, G; Schissler, F; Schönherr, M; Schulze, M; Schumacher, M; Siegert, F; Slavich, P; Smillie, J M; Stål, O; von Soden-Fraunhofen, J F; Spira, M; Stewart, I W; Tackmann, F J; Taylor, P T E; Tommasini, D; Thompson, J; Thorne, R S; Torrielli, P; Tramontano, F; Tran, N V; Trócsányi, Z; Ubiali, M; Vazquez Acosta, M; Vickey, T; Vicini, A; Waalewijn, W J; Wackeroth, D; Wagner, C; Walsh, J R; Wang, J; Weiglein, G; Whitbeck, A; Williams, C; Yu, J; Zanderighi, G; Zanetti, M; Zaro, M; Zerwas, P M; Zhang, C; Zirke, T J E; Zuberi, S

2013-01-01

This Report summarizes the results of the activities in 2012 and the first half of 2013 of the LHC Higgs Cross Section Working Group. The main goal of the working group was to present the state of the art of Higgs Physics at the LHC, integrating all new results that have appeared in the last few years. This report follows the first working group report Handbook of LHC Higgs Cross Sections: 1. Inclusive Observables (CERN-2011-002) and the second working group report Handbook of LHC Higgs Cross Sections: 2. Differential Distributions (CERN-2012-002). After the discovery of a Higgs boson at the LHC in mid-2012 this report focuses on refined prediction of Standard Model (SM) Higgs phenomenology around the experimentally observed value of 125-126 GeV, refined predictions for heavy SM-like Higgs bosons as well as predictions in the Minimal Supersymmetric Standard Model and first steps to go beyond these models. The other main focus is on the extraction of the characteristics and properties of the newly discovered p...

13 CFR 108.885 - Disposition of assets to NMVC Company's Associates.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Disposition of assets to NMVC Company's Associates. 108.885 Section 108.885 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Financing of Small Businesses by NMVC Companies...

13 CFR 108.585 - Voluntary decrease in NMVC Company's Regulatory Capital.

Science.gov (United States)

2010-01-01

...'s Regulatory Capital. 108.585 Section 108.585 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Managing the Operations of a NMVC Company Voluntary Decrease in Regulatory Capital § 108.585 Voluntary decrease in NMVC Company's Regulatory Capital. You must...

78 FR 39719 - Eastern Shore Natural Gas Company; Notice of Application

Science.gov (United States)

2013-07-02

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [ Docket No. CP13-498-000] Eastern Shore Natural Gas Company; Notice of Application Take notice that on June 13, 2013, Eastern Shore Natural Gas Company (Eastern Shore) filed with the Federal Energy Regulatory Commission an application under section 7...

44 CFR 62.23 - WYO Companies authorized.

Science.gov (United States)

2010-10-01

... individual private sector property insurance companies or other insurers, such as public entity risk sharing... ensure that the financial data reported to us accurately represents the flood insurance activities of the... (commonly known as “yellow book” requirements). The Company must file with us (the Federal Insurance...

5 CFR 5001.102 - Prohibited financial interests in for-hire transportation companies.

Science.gov (United States)

2010-01-01

...-hire transportation companies. 5001.102 Section 5001.102 Administrative Personnel INTERSTATE COMMERCE COMMISSION SUPPLEMENTAL STANDARDS OF ETHICAL CONDUCT FOR EMPLOYEES OF THE INTERSTATE COMMERCE COMMISSION § 5001.102 Prohibited financial interests in for-hire transportation companies. (a) General prohibition...

CORPORATE GOVERNANCE AND PERSONAL LIABILITY IN TERMS OF SECTION 424(1 OF THE COMPANIES ACT OR SECTION 64(1 OF THE CLOSE CORPORATIONS ACT

Directory of Open Access Journals (Sweden)

Johann Basson

2012-01-01

Full Text Available

ENGLISH ABSTRACT: TThe author poses the question: "In knowingly becoming a party to the conducting of corporate business, within which boundaries must I operate so as not to become personally liable for all or any of such debts or other liabilities of the corporation as the Court may direct in terms of section 424(1 of the Companies Act 61 of 1973 or section 64(1 of the Close Corporations Act 69 of 1984?"
The answer to this question may prove to be of paramount importance to members of the scientific and engineering fraternity who become involved in corporate governance, whether in a technology advisory capacity, in a managerial capacity, or otherwise.

AFRIKAANSE OPSOMMING: Die outeur stel die volgende vraag: "Indien ek wetens as 'n party betrokke raak by die bedryfvan 'n maatskappy, binne welke grense moet ek optree om persoonlike aanspreeklikheid te vermy vir al of enige van die skulde of ander verpligtinge van die maatskappy soos die Hof mag gelas ingevolge artikel 424(1 van die Maatskappywet, No. 61 van 1973 of artikel 64(1 van die Wet op Beslote Korporasies, No. 69 van 1984?"
Die antwoord op hierdie vraag mag van groot belang wees vir lede van die wetenskap- en ingenieursberoepe wat op die een of ander manier betrokke raak by die bedryf van ' n maatskappy, hetsy in 'n tegnologie-adviserende hoedanigheid, in 'n bestuurshoedanigheid ofandersins.

The Financial Performance (Profitability and Corporate Governance Disclosure in the Annual Reports of Listed Companies of Bangladesh

Directory of Open Access Journals (Sweden)

Abdur Rouf

2011-12-01

Full Text Available This research aims to test empirically the relationship between the Financial Performances (Profitability and the level of Corporate Governance Disclosure (CGD by the listed non-financial companies in Bangladesh. Data are taken from annual reports of the listed companies in the 2007. This paper is based on a sample of 94 listed companies and Used OLS as a method of estimation. The extent of corporate governance disclosure level is measured using 40 items of information and financial performance (profitability is measured by return on assets (ROA. Using an unweighted approach for measuring corporate governance disclosure, this approach is most appropriate when no importance is given to any specific user-groups. After establishing the disclosure index, a scoring sheet was developed to assess the extent of corporate governance disclosures. The result shows that the Financial Performances (Profitability and Board Audit Committee are positively correlated with the level of Corporate Governance Disclosure (CGD. Percentage of Equity Owned by the Insiders is negatively associated with the Corporate Governance Disclosure. The study provides empirical evidence to policy makers and regulators in South Asia.

18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

Science.gov (United States)

2010-04-01

..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...

47 CFR 0.304 - Authority for determinations of exempt telecommunications company status.

Science.gov (United States)

2010-10-01

... 47 Telecommunication 1 2010-10-01 2010-10-01 false Authority for determinations of exempt telecommunications company status. 0.304 Section 0.304 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... determinations of exempt telecommunications company status. Authority is delegated to the Chief, Wireline...

76 FR 79673 - Tennessee Gas Pipeline Company, L.L.C.; Notice of Application

Science.gov (United States)

2011-12-22

... Pipeline Company, L.L.C.; Notice of Application On December 9, 2011, Tennessee Gas Pipeline Company, L.L.C... (Commission) an application under section 7(c) of the Natural Gas Act (NGA), as amended, and part 157 of the... Rocan, Senior Counsel, Tennessee Gas Pipeline Company, L.L.C., 1001 Louisiana Street, Houston, Texas...

13 CFR 108.1900 - Termination of participation as a NMVC Company.

Science.gov (United States)

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Termination of participation as a NMVC Company. 108.1900 Section 108.1900 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Ending Operations as a NMVC Company § 108.1900...

38 CFR 14.634 - Banks or trust companies acting as guardians.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Banks or trust companies acting as guardians. 14.634 Section 14.634 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... guardians. Banks or trust companies, corporate entities, acting as guardians for claimants, may be...

78 FR 59991 - Advisory Committee on Small and Emerging Companies

Science.gov (United States)

2013-09-30

... public market capitalization (``smaller public companies'') through securities offerings, including private and limited offerings and initial and other public offerings; (2) Trading in the securities of emerging companies and smaller public companies; and (3) Public reporting and corporate governance...

THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD COMPANY STOCK PRICE CRASH RISK

Directory of Open Access Journals (Sweden)

Handiyono M.Y.

2017-08-01

Full Text Available This study aims to analyze the influence of corporate social responsibility disclosure to company stock price crash risk. If socially responsible companies are committed to high standards of information transparency and do not hide bad news, they will have a low risk of crash. However, if the manager reports CSR to distract the stakeholder from bad news, the CSR will be associated with a high risk of the company stock crash. The study was conducted at Indonesian manufacturing companies registered on the IDX (BEI for the 2010-2015 period Hypothesis testing technique used a multiple regression analysis. The results showed that activities of the corporate social responsibility disclosure by the company did not have a significant relationship to the risk of the company stock price crash. This study also found that companies that conduct and report social responsibility activities simultaneously have a low risk of crashes on their company's stock price but cannot prove the relationship between the two. The implication is that social accountability reports in Indonesia are still limited to reports only and have not been considered as anything that can contribute to add value to the company or that may prevent the company from unethical behavior.

Nuclear Data Section status report

International Nuclear Information System (INIS)

Muir, D.; Pronyaev, V.G.

2001-01-01

This report summarises the Nuclear Structure and Decay Data (NSDD) related activity of the IAEA Nuclear Data Section (NDS) for the period October 1998 to September 2000. It covers both online NSDD user service either Telnet or Web services, and offline NSDD service. The NSDD development programs and projects are related to NDS contribution to the IAEA Analytical Quality Control Services program, Coordinated Research Project on nuclear model parameter testing for nuclear data evaluation, Coordinated Research Project on updating of x-ray and gamma-ray decay data standards for detector calibration, and Coordinated Research Project on development of database for prompt gamma-neutron activation analysis

Communication Practices in Technology Companies.

OpenAIRE

Casey, Ruth; Gallagher, Marc

2016-01-01

It is contended that the skills or competencies that are required of business graduates by technology companies, range from the ability to communicate complex information about global issues in ways that are accessible to and connect with the general public, to problem-solving and project-based interaction. This represents a shift in the type of communication practice that now characterises the technology company, with its main focus on “agile” frameworks of teamwork. This report examines the...

Activation cross sections for the generation of long-lived radionuclides of importance in fusion reactor technology

International Nuclear Information System (INIS)

Pashchenko, A.B.

1993-11-01

The present report contains the Summary of the Second IAEA Research Co-ordination Meeting (RCM) on ''Activation Cross Sections for the Generation of Long-Lived Radionuclides of Importance in Fusion Reactor Technology'' which was hosted by TSI Research at Del Mar near San Diego and held from 29 to 30 April 1993. This RCM was organized by the IAEA Nuclear Data Section (NDS), with the cooperation and assistance of local organizers from TSI Research and Westinghouse Hanford Company. Tables of 14 MeV cross sections and cross sections below 14 MeV are included. The papers prepared and presented by the participants at the meeting has been published as separate report INDC(NDS)-286/L. 3 tabs

Ford Motor Company - Learning from the Automotive Industry

OpenAIRE

Haas-Kotzegger, Ursula; Schlegelmilch, Bodo B.; Ambos, Björn

2013-01-01

This case study discusses the challenges faced by Ford Motor Company, one of the world's biggest car manufactures. In 2007, after Ford reported one of the worst losses in the company's history, the firm is in the middle of a restructuring process. The "Way Forward Initiative", started by Bill Ford should bring the company back into the fast lane. The case offers background information on the company and its different divisions. It provides the reader with data on the core markets of Ford wi...

The Role of Company-Cause Fit and Company Involvement in Consumer Responses to CSR Initiatives: A Meta-Analytic Review

Directory of Open Access Journals (Sweden)

Grzegorz Zasuwa

2017-06-01

Full Text Available The marketing literature suggests that company-cause fit is of key importance to developing a successful socially responsible initiative. However, controversy exists regarding the level of this fit. While some studies report that high fit between a company and a cause has beneficial effects on consumer responses to such efforts, other research identifies negative impacts. This paper aims to obtain a deeper insight into this issue by examining the moderating role of company involvement in a cause. A meta-analysis of 51 experimental studies, yielding a total sample size of 11,335 subjects, shows that company-cause fit influences consumer responses to CSR initiatives most positively when a company with a positive reputation is highly involved in a cause, that is, when the company donates at least products. If such a company provides its beneficiary with only monetary contributions (i.e., low involvement, the effects of fit are significantly less influential.

What are oil companies doing with their profits?

International Nuclear Information System (INIS)

Hache, E.

2007-01-01

The author reports a study based on a detailed analysis of the annual reports of the 8 main international oil companies, completed by a focus on the use of their profits by these companies. The studied companies are super majors (BP, Exxon Mobil and Shell), intermediate majors (Total, Chevron Texaco, and Conoco Phillips) and mini majors (Repsol YPF and ENI). The author highlights the majors' financial health in 2005 and for the first 2006 semester despite a decrease of production in 2005 and a decrease of reserves. He comments the investments expenses in various sectors, analyses the main sources and uses of cash flow, comments and explains their share repurchasing practices

26 CFR 1.1247-1 - Election by foreign investment companies to distribute income currently.

Science.gov (United States)

2010-04-01

... (2) of this paragraph, then section 1246 (relating to gain on foreign investment company stock) shall... investment trust. Under such Act, a company is deemed registered upon receipt by the Securities and Exchange... filed with the Securities and Exchange Commission under the Investment Company Act of 1940, such...

17 CFR 270.17f-2 - Custody of investments by registered management investment company.

Science.gov (United States)

2010-04-01

... registered management investment company. 270.17f-2 Section 270.17f-2 Commodity and Securities Exchanges....17f-2 Custody of investments by registered management investment company. (a) The securities and similar investments of a registered management investment company may be maintained in the custody of such...

Occupational safety and health aspects of corporate social responsibility reporting in Japan from 2004 to 2012.

Science.gov (United States)

Nagata, Tomohisa; Nakata, Akinori; Mori, Koji; Maruyama, Takashi; Kawashita, Futoshi; Nagata, Masako

2017-05-02

A number of companies publish corporate social responsibility (CSR) reporting in booklets and other publicly available formats. The purpose of this paper is to clarify the nine-year (2004-2012) trend of occupational safety and health (OSH) activities as described in CSR reporting (by industry sector and company size). We investigated CSR reporting on the website in all Japanese companies listed on the first section of the Tokyo Stock Exchange. The data were extracted from CSR reporting of each company every year from 2004 to 2012. We counted the pages dedicated to information on OSH activities by industry sector and company size and calculated the rate of OSH divided by total CSR-related activities. The number of companies publishing CSR reports increased in all industry sectors, although the rate of inclusion of OSH activity within CSR reports increased only among sectors such as construction, manufacturing, transportation, and commerce. Among all company size, CSR reporting increased constantly throughout all observed years. The proportion of companies that had described OSH in CSR reporting increased from 2004 to 2012, and 76.5% companies had described OSH activities in 2012. The average number of pages of CSR-related report was 34.2 in 2004, increasing to 43.1 in 2012. The proportion of described pages of OSH activities in total CSR reporting increased gradually, and 2.7% in 2012. The focus of CSR reporting gradually shifted from 'environment' to 'social activity including OSH'. Majority of companies are putting more emphasis on OSH in CSR reporting in Japan.

Measuring clinical trial transparency: an empirical analysis of newly approved drugs and large pharmaceutical companies.

Science.gov (United States)

Miller, Jennifer E; Wilenzick, Marc; Ritcey, Nolan; Ross, Joseph S; Mello, Michelle M

2017-12-05

To define a series of clinical trial transparency measures and apply them to large pharmaceutical and biotechnology companies and their 2014 FDA-approved drugs. Cross-sectional descriptive analysis of all clinical trials supporting 2014 Food and Drugs Administration (FDA)-approved new drug applications (NDAs) for novel drugs sponsored by large companies. Data from over 45 sources, including Drugs@FDA.gov, ClinicalTrials.gov, corporate and international registries; PubMed, Google Scholar, EMBASE, corporate press releases, Securities and Exchange Commission (SEC) filings and personal communications with drug manufacturers. Trial registration, results reporting, clinical study report (CSR) synopsis sharing, biomedical journal publication, and FDA Amendments Acts (FDAAA) compliance, analysed on the drug level. The FDA approved 19 novel new drugs, sponsored by 11 large companies, involving 553 trials, in 2014. We analysed 505 relevant trials. Per drug, a median of 100% (IQR 86%-100%) of trials in patients were registered, 71% (IQR 57%-100%) reported results or shared a CSR synopsis, 80% (70%-100%) were published and 96% (80%-100%) were publicly available in some form by 13 months after FDA approval. Disclosure rates were lower at FDA approval (65%) and improved significantly by 6 months post FDA approval. Per drug, a median of 100% (IQR 75%-100%) of FDAAA-applicable trials were compliant. Half of reviewed drugs had publicly disclosed results for all trials in patients in our sample. One trial was uniquely registered in a corporate registry, and not ClinicalTrials.gov; 0 trials were uniquely registered in international registries. Among large pharmaceutical companies and new drugs, clinical trial transparency is high based on several standards, although opportunities for improvement remain. Transparency is markedly higher for trials in patients than among all trials supporting drug approval, including trials in healthy volunteers. Ongoing efforts to publicly track

Health challenges in South African automotive companies: Wellness in the workplace

Directory of Open Access Journals (Sweden)

Anna Meyer-Weitz

2015-11-01

Full Text Available Orientation: In South Africa, workplace programmes in the automotive industry focus predominantly on occupational health and safety and HIV and AIDS. The implementation of focused workplace interventions might be hampered when companies are not convinced that the condition (i.e. HIV and AIDS is the main negative health influencing factor responsible for increased production costs. Research purpose: The study investigated the health influencing conditions perceived to negatively impact company production costs and related interventions. Motivation for the study: Apart from HIV and AIDS, little information is available about the health challenges in the South African workplace and focused HIV and AIDS programmes might only partly respond to the key health challenges of workplaces. The inter-relatedness of various risky lifestyle factors linked to health conditions necessitates a comprehensive health promotion approach. Research approach, design and method: A cross-sectional survey was conducted amongst 74 companies selected through stratified random sampling. Non-parametric tests were conducted to investigate the health influencing factors perceived to impact production costs, the monitoring thereof, extent of containment and the implementation of interventions in terms of company size and ownership. Main findings: The health factors perceived to have a moderate to large impact were HIV and AIDS, smoking, alcohol use, stress, back and neck ache and tuberculosis, also reported to be better monitored and managed by medium and large organisations. Small organisations reported a smaller impact, fewer efforts and less success. HIV and AIDS programmes were more evident in large companies and those with wellness programmes (52%. Workplace programmes enabled better monitoring and managing of impacting health conditions. Smaller organisations were not convinced of the benefits of interventions in addressing health challenges. Practical

76 FR 25726 - Notice of Applications for Deregistration Under Section 8(f) of the Investment Company Act of 1940

Science.gov (United States)

2011-05-05

... Investment Management, Office of Investment Company Regulation, 100 F Street, NE., Washington, DC 20549-4041... Management Company of Pennsylvania, applicant's investment adviser, or its affiliates. Filing Dates: The... Pennsylvania and Federated Investment Management Company, the investment advisers to the surviving funds, or...

Investigating Investment Preferences of Institutional Investors toward ISE Companies

OpenAIRE

Serkan Yilmaz Kandir

2010-01-01

Institutional investors may be defined as specialized financial institutions that manage savings collectively on behalf of small investors toward specific objectives. Aim of this study is to investigate the factors that affect investment preferences of institutional investors toward ISE companies. Empirical analysis is performed by employing cross-sectional regression model. In the regression model, estimated for the years, 2005, 2006 and 2007, institutional ownership in each company is used ...

Materiality and external assurance in corporate sustainability reporting: an exploratory study of Europe’s leading commercial property companies

OpenAIRE

Jones, Peter; Hillier, David; Comfort, Daphne

2016-01-01

The aims of this paper are to provide a preliminary examination of the extent to which Europe’s leading commercial property companies are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting.\\ud \\ud \\ud The paper begins with an introduction to corporate sustainability,an outline of the European property marke...

12 CFR 502.28 - How does OTS determine the organizational form component for a savings and loan holding company?

Science.gov (United States)

2010-01-01

... component for a savings and loan holding company? 502.28 Section 502.28 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY ASSESSMENTS AND FEES Assessments Savings and Loan Holding Companies... savings and loan holding company that OTS regulates under section 10(l) of the HOLA. OTS will compute your...

Section for nuclear physics and energy physics - Annual report

International Nuclear Information System (INIS)

1994-08-01

This annual report summarizes the research and development activities of the Section for Nuclear Physics and Energy Physics at the University of Oslo in 1993. It includes experimental and theoretical nuclear physics, as well as other fields of physics in which members of the section have participated. The report describes completed projects nd work currently in progress. As in previous years, the experimental activities in nuclear physics have mainly been centered around the Cyclotron Laboratory with the SCANDITRONIX MC-35 Cyclotron. Using the CACTUS multidetector system, several experiments have been completed. Some results have been published while more data remains to be analyzed. In experimental nuclear physics the section staff members are engaged within three main fields: nuclei at high temperature, high spin nuclear structure and high and intermediate energy nuclear physics. In theoretical physics the group is concerned with the many-body description of nuclear properties as well as with the foundation of quantum physics

Environmental assessment report to BEPCo Canada Company on exploratory drilling on EL2407

Energy Technology Data Exchange (ETDEWEB)

NONE

2004-07-19

BEPCo. Canada Company (BEPCo) is planning to drill exploratory deepwater wells offshore from Nova Scotia. This environmental assessment report was prepared to satisfy regulatory requirements associated with offshore drilling. It focuses on valued environmental components chosen during a scoping process. This report evaluated the potential project-related effects on marine benthos, marine fish, marine mammals, marine turtles, marine birds, special areas, and other ocean users. Discharges and emissions from the project include drilling mud and rock cuttings, small amounts of produced water, ship discharges and atmospheric emissions. This report includes oceanographic plume modelling for allowable discharges of mud and cuttings at sea. The report predicts that the potential adverse effects of the valued environmental components will be short term and highly localized around the drilling rigs. It was suggested that any adverse effects could be mitigated through the use of technically feasible mitigation and standard offshore oil and gas industry procedures for environmental health and safety. It was concluded that BEPCo's proposed drilling program for EL-2407 can be conducted without any significant adverse effects on Nova Scotia's offshore environment. 121 refs., 27 tabs., 24 figs.

Tendencies in product development in Danish food companies: Report of a qualitative analysis

DEFF Research Database (Denmark)

Harmsen, Hanne

1994-01-01

responsible for product development. The aim was to find out to which degree these companies live up to the normative advice following from earlier studi 3. Most companies did not have an explicit product development strategy. Much of product development was initiated by direct customers and had a short......, mainly a certain degree of formalisation and an emphasis on up-front activities. 2. The product development function of seven medium-sized Danish food companies was analysed in a qualitative study, based on interviews with a management representative, a person responsible for marketing, and a person...... does, however, seem to help cross-functional communication. 6. Generally, then, the companies investigated seem to score low on all three of the success factors identified in product development studies....

75 FR 42432 - Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC...

Science.gov (United States)

2010-07-21

... Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC, Transcontinental... abandonment of facilities by Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas... resources, fisheries, and wetlands; Cultural resources; Vegetation and wildlife; Endangered and threatened...

17 CFR 202.11 - Public Company Accounting Oversight Board budget approval process.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Public Company Accounting Oversight Board budget approval process. 202.11 Section 202.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION INFORMAL AND OTHER PROCEDURES § 202.11 Public Company Accounting Oversight...

Early site review report for the Sundesert site, San Diego Gas and Electric Company. Project No. 558

International Nuclear Information System (INIS)

1977-01-01

The purpose of the report is to present the Nuclear Regulatory Commission's evaluation of several of the matters relating to the suitability of the Sundesert site near Blythe, California, on which the San Diego Gas and Electric Company proposes to build the Sundesert Nuclear Plant, Units 1 and 2. The report summarizes the results of the technical evaluation of the suitability of the proposed Sundesert site for a nuclear plant and delineates the scope of the technical matters considered in evaluating the suitability of the site

17 CFR 270.3a-1 - Certain prima facie investment companies.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Certain prima facie investment companies. 270.3a-1 Section 270.3a-1 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.3a-1 Certain prima facie investment...

Company welfare and social work ethics: a space for social work? : A discussion based on cases from Norway and Tanzania.

Directory of Open Access Journals (Sweden)

Anne Ryen

2015-03-01

Full Text Available This article deals with company welfare and social work ethics. If social work is concerned with welfare and distributional issues, we would assume company welfare to be an issue of great relevance to social workers, so why do we not come across any social workers in our fieldwork? This calls for the simple question “where do social workers work?” or rather “how come social workers do not work in private companies?” We explore into the combination of social work and private companies with special reference to social work ethics to discuss private companies as a job arena for social workers. We argue that in a sector aiming at profit, social workers may trigger off employees enthusiasm, but employer scepticism. However, by avoiding a less stereotyped notion of private companies, company welfare and social work we claim that certain social work ethical principles would be of joint interest to the involved, but more so in certain contexts than in others.The article consists of six sections. After the introduction, we take a closer look at company welfare followed by a section on social work where we focus on ethical principles and work arenas for social workers. In section four we present our data from some private companies in Norway and Tanzania as a point of departure to our discussion in section five on private companies as a potential job arena for social workers. The complexity of company welfare does not call for simple answers. In the conclusions, section six, we therefore argue that the ethical principles of social work make it an interesting and relevant competence in managing company welfare, though not unproblematic in the homeland of profit. However, contextual complexity invites contextual responses.

31 CFR 223.8 - Financial reports.

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial reports. 223.8 Section 223.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED...

Annual report 2007 - CPFL Energy - Light and Power Company from Sao Paulo, SP, Brazil

International Nuclear Information System (INIS)

2008-01-01

This document presents the balance of the economic, social, environmental performance of the Sao Paulo Light and Power Company (CPFL), during the year of 2007 as follows: highlights of 2007; profile of the CPFL Energy group; corporative performance; strategy of the company; performance in 2007 (the best year of the company); social responsibility

77 FR 74847 - Modifications to Statement of Policy for Section 19 of the Federal Deposit Insurance Act

Science.gov (United States)

2012-12-18

...) participating in the affairs of Bank Holding Companies, or Savings and Loan Holding Companies. The FDIC, in 2011... Section 19 to include coverage of IAPs of Bank Holding Companies, and Savings and Loan Holding Companies... Supervision's in regard to bank and savings and loan holding companies under Section 19. (72 FR 73823...

75 FR 13524 - Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC...

Science.gov (United States)

2010-03-22

... Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC, Transcontinental... notice that on March 5, 2010, Northern Natural Gas Company (Northern Natural), 1111 South 103rd Street, Omaha, Nebraska 68124- 1000, filed on behalf of itself and other owners, Southern Natural Gas Company...

Governance implications of nanomaterials companies' inconsistent risk perceptions and safety practices

Science.gov (United States)

Engeman, Cassandra D.; Baumgartner, Lynn; Carr, Benjamin M.; Fish, Allison M.; Meyerhofer, John D.; Satterfield, Terre A.; Holden, Patricia A.; Harthorn, Barbara Herr

2012-03-01

Current research on the nanotechnology industry indicates its downstream expansion at a rapid pace, while toxicological research and best practices for environmental health and safety are still being developed. Companies that use and/or produce engineered nanomaterials (ENMs) have enormous potential to influence safe-handling practices for ENMs across the product life cycle. Knowledge of both industry practices and leaders' perceptions of risk is vital for understanding how companies will act to control potential environmental and health risks. This article reports results from a new international survey of nanomaterials companies in 14 countries. In this survey, company participants reported relatively high levels of uncertainty and/or perceived risk with regard to ENMs. However, these perspectives were not accompanied by expected risk-avoidant practices or preferences for regulatory oversight. A majority of companies indicated "lack of information" as a significant impediment to implementing nano-specific safety practices, but they also reported practices that were inconsistent with widely available guidance. Additionally, in the absence of safe-handling regulations, companies reported nano-specific health and safety programs that were narrow in scope. Taken together, these findings indicate that health and safety guidance is not reaching industry. While industry leaders' reluctance toward regulation might be expected, their own reported unsafe practices and recognition of possible risks suggest a more top-down approach from regulators is needed to protect workers and the environment.

Maintenance of EDF nuclear power plants and servicing companies. Progress report

International Nuclear Information System (INIS)

Baize, Jean-Marc; Reveillon, Sylvie

1997-01-01

French Electricity Company (EDF - Electricite de France) and the associated servicing companies, engaged in maintenance partnership from 1991, reinforce and expand their policy by undersigning a progress charter, to cope with the safety and nuclear sector competition issues. This charter stipulates the mutual engagements in the following sectors: 1. Transparency in calling for servicing; 2. Development of the intervenors' professionalism; 3. Improvement in forecasting activity tasks; 4. Radioprotection; 5. Safety and working conditions. The 55 reactors of the EDF nuclear stock are stopped annually for around 6 weeks for refueling. On this occasion the essential maintenance works necessary to ensure the optimal safety of the installations are carried out. The maintenance requires the intervention of 30,000 employees, 10,000 EDF agents and 20,000 external intervenors and represents an amount of 14 million working hours. The full maintenance expenses amounts up to 11 billion FF in 1996, 6 billion of which are assigned to external companies

Comments on the Brattle Report on Energy Mergers. A Report for Nuon

International Nuclear Information System (INIS)

Hofer, P.; Gammons, S.; Smith, P.

2006-08-01

NERA Economic Consulting has been asked by the Dutch energy company Nuon to review the report Factors Affecting Geographic Market Definition and Merger Control for the Dutch Electricity Sector' (June 2006), authored by the Brattle Group, and issued in the context of the consultation by the Netherlands competition authority (NMa) on mergers on the energy markets in the Netherlands and a possible North-West European market. The consultancy was asked to focus primarily on the criteria that the Brattle Report proposes for assessing energy mergers. They do not comment on aspects of market definition, and instead proceed, in broad terms, on the assumption of the market definitions contained in the Brattle Report. Section 2 provides comments that relate to horizontal issues in electricity wholesale/generation. Section 3 discusses horizontal issues in electricity retail. Section 4 provides an analysis of vertical issues that might arise

The Effect of Ratio, Issuance of Stocks and Auditors’ Quality toward the Timeliness of Financial Reporting on the Internet by Consumer Goods Sector Companies in Indonesia

Directory of Open Access Journals (Sweden)

Lidiyawati Lidiyawati

2015-11-01

Full Text Available This study was conducted to analyze the factors that affect the timeliness of financial reporting on the Internet in the Consumer Goods sector companies listed in Indonesia Stock Exchange (IDX. Variables used were leverage, profitability, size of company, the issuance of stock and the quality of auditors. Data analysis method used was logistic regression at the 0.05 level. The data used were secondary data and using sample Consumer Goods companies listed in the Indonesia Stock Exchange in 2010-2012. This study tested the effect of variable leverage, profitability, firm size, auditor quality stocks, and the timeliness of financial reporting on the Internet. The results obtained from these tests support the timeliness of audit quality of financial reporting on theInternet. However, other variables such as leverage, profitability, firm size, stock issuance did not support the timeliness of financial reporting on the Internet.

Occupational safety and health aspects of corporate social responsibility reporting in Japan from 2004 to 2012

Directory of Open Access Journals (Sweden)

Tomohisa Nagata

2017-05-01

Full Text Available Abstract Background A number of companies publish corporate social responsibility (CSR reporting in booklets and other publicly available formats. The purpose of this paper is to clarify the nine-year (2004–2012 trend of occupational safety and health (OSH activities as described in CSR reporting (by industry sector and company size. Methods We investigated CSR reporting on the website in all Japanese companies listed on the first section of the Tokyo Stock Exchange. The data were extracted from CSR reporting of each company every year from 2004 to 2012. We counted the pages dedicated to information on OSH activities by industry sector and company size and calculated the rate of OSH divided by total CSR-related activities. Results The number of companies publishing CSR reports increased in all industry sectors, although the rate of inclusion of OSH activity within CSR reports increased only among sectors such as construction, manufacturing, transportation, and commerce. Among all company size, CSR reporting increased constantly throughout all observed years. The proportion of companies that had described OSH in CSR reporting increased from 2004 to 2012, and 76.5% companies had described OSH activities in 2012. The average number of pages of CSR-related report was 34.2 in 2004, increasing to 43.1 in 2012. The proportion of described pages of OSH activities in total CSR reporting increased gradually, and 2.7% in 2012. The focus of CSR reporting gradually shifted from ‘environment’ to ‘social activity including OSH’. Conclusions Majority of companies are putting more emphasis on OSH in CSR reporting in Japan.

Regular periodical public disclosure obligations of public companies

Directory of Open Access Journals (Sweden)

Marjanski Vladimir

2011-01-01

Full Text Available Public companies in the capacity of capital market participants have the obligation to inform the public on their legal and financial status, their general business operations, as well as on the issuance of securities and other financial instruments. Such obligations may be divided into two groups: The first group consists of regular periodical public disclosures, such as the publication of financial reports (annual, semi-annual and quarterly, and the management's reports on the public company's business operations. The second group comprises the obligation of occasional (ad hoc public disclosure. The thesis analyses the obligation of public companies to inform the public in course of their regular reporting. The new Capital Market Law based on two EU Directives (the Transparency Directive and the Directive on Public Disclosure of Inside Information and the Definition of Market Manipulation regulates such obligation of public companies in substantially more detail than the prior Law on the Market of Securities and Other Financial Instruments (hereinafter: ZTHV. Due to the above the ZTHV's provisions are compared to the new solutions within the domain of regular periodical disclosure of the Capital Market Law.

Section for nuclear physics and energy physics - Annual report

International Nuclear Information System (INIS)

1991-04-01

The report summarizes the research and development activities of the Section for nuclear physics and energy physics at the University of Oslo in 1990. It includes experimental and theoretical nuclear physics, as well as other fields of physics in which members of the section have participated. The report describes completed projects and work currently in progress. The experimental activities in nuclear physics have, as in the previous years, mainly been centered around the cyclotron laboratory with the SCANDITRONIX MC-35 cyclotron. Using the CACTUS multidetector system, several experiments in collaboration with the nuclear physics group at the University of Bergen have been completed. Some results have been published and were also presented at the international conference in Oak Ridge, USA, while more data remains to be analyzed

18 CFR 366.7 - Procedures for obtaining exempt wholesale generator and foreign utility company status.

Science.gov (United States)

2010-04-01

... definition of exempt wholesale generator or foreign utility company (including stating the location of its... obtaining exempt wholesale generator and foreign utility company status. 366.7 Section 366.7 Conservation of... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT BOOKS AND...

The extent of cost disclosure in trade company annual reports on the example of the it branch – pilot studies

Directory of Open Access Journals (Sweden)

Anna Dyhdalewicz

2014-12-01

Full Text Available The paper presents the results of a research study, whose focal issue was the extent of disclosure in annual reports of costs of trade enterprises on the example of IT companies listed on the Warsaw Stock Exchange. Due to its limited scope, this study should be treated as a pilot, constituting the introduction to further and more detailed research and analyses, which ultimately will include all companies listed on the WSE within the Polish Classification of Activities (PKD wholesale and retail trade, and car repair. The aim of the study is to evaluate the usefulness of the annual report as a source of information about the costs of a  trading company. Information on costs in annual reports results from informational obligations defined by current regulations of law, environmental needs, as well as each economic entity’s individual approach to the presentation of financial information in financial reports and to disclosure of additional information (qualitative and financial in explanatory notes and in an activity report. It should also be noted that the presentation in the same costs group of different specific items proves that factors influencing the amount and structure of costs in a given period in particular entities conducting trading activity in the same sector have various significance for the results. Presenting information on risk within holdings indicates cost- determining factors both of operational and strategic natures, external and internal, dependent on the enterprise and independent of it. The sector in which the researched economic entities operate is an important factor which has an influence on the identification of cost drivers and costs whose source is risk related to the economic activity conducted.

17 CFR 249.332 - Form N-Q, quarterly schedule of portfolio holdings of registered management investment company.

Science.gov (United States)

2010-04-01

... of portfolio holdings of registered management investment company. 249.332 Section 249.332 Commodity... management investment company. This form shall be used by registered management investment companies, other than small business investment companies registered on Form N-5 (§§ 239.24 and 274.5 of this chapter...

17 CFR 239.15A - Form N-1A, registration statement of open-end management investment companies.

Science.gov (United States)

2010-04-01

... statement of open-end management investment companies. 239.15A Section 239.15A Commodity and Securities... Registration Statements § 239.15A Form N-1A, registration statement of open-end management investment companies... management investment companies other than separate accounts of insurance companies registered under the...

A cross-sectional analysis of reported corporate environmental sustainability practices.

Science.gov (United States)

Cowan, Dallas M; Dopart, Pamela; Ferracini, Tyler; Sahmel, Jennifer; Merryman, Kimberly; Gaffney, Shannon; Paustenbach, Dennis J

2010-12-01

The concept of sustainability evolved throughout the 1970s and 1980s, but was formally described by the 27 principles of the Rio Declaration on Environment and Development in 1992. Despite the passage of nearly 20years, to date there are no uniform set of federal rules, regulations, or guidelines specifically governing the environmental aspects of sustainability practices or related requirements in the United States. In this benchmark analysis, we have collected information on the sustainability programs of the five largest US companies in each of the 26 industrial sectors [based on the Forbes Global 2000 through 2009 (n=130)]. For each company, we reviewed the most recent corporate sustainability, citizenship, or responsibility report, limiting our scope to environmental components, if available. Ten criteria were identified and analyzed, including leadership, reporting, external review, certification, and individual components of environmental sustainability programs. With respect to the prevalence of sustainability components between various business sectors, we found that the Drugs and Biotechnology (87%), Household and Personal Products (87%) and Oil and Gas Operations (87%) industries had the most comprehensive environmental sustainability programs. Using the nine components of environmental sustainability as a benchmark, we identified four key components as the characteristics of the most comprehensive environmental sustainability programs. These were (1) empowering leadership with a commitment to sustainability (80%), (2) standardized reporting (87%), (3) third-party evaluation of the sustainability programs (73%), and (4) obtaining ISO 14001 certification (73%). We found that many firms shaped their own definition of sustainability and developed their associated sustainability programs based on their sector, stakeholder interests, products or services, and business model. We noted an emerging area that we have called product sustainability - one in which

Westinghouse Hanford Company environmental surveillance annual report

International Nuclear Information System (INIS)

Schmidt, J.W.; Johnson, A.R.; McKinney, S.M.; Perkins, C.J.; Webb, C.R.

1992-07-01

This document presents the results of near-facility operational environmental monitoring in 1991 of the 100, 200/600, and 300/400 Areas of the Hanford Site, in south-central Washington State, as performed by Westinghouse Hanford Company. These activities are conducted to assess and to control the impacts of operations on the workers and the local environment and to monitor diffuse sources. Surveillance activities include sampling and analyses of ambient air, surface water, groundwater, sediments, soil, and biota. Also, external radiation measurements and radiological surveys are taken at waste disposal sites, radiologically controlled areas, and roads

77 FR 32881 - Supervised Securities Holding Company Registration

Science.gov (United States)

2012-06-04

...), The Report of Foreign Banking Organizations (FR Y-7), The Consolidated Financial Statements for Bank... Y-9ES), The Supplement to the Consolidated Financial Statements for Bank Holding Companies (FR Y-9CS... comprehensive consolidated supervision by a foreign regulator, a nonbank financial company supervised by the...

26 CFR 1.954-1 - Foreign base company income.

Science.gov (United States)

2010-04-01

... under the rules of section 951 and thus is subject to current taxation under section 1, 11 or 55 of the... through FP and separately without FP. Based on the facts in the table below, the foreign base company... interest income is from sources within CFC's country of operation, is subject to a $10 income tax therein...

Westinghouse Hanford Company effluent releases and solid waste management report for 1987: 200/600/1100 Areas

International Nuclear Information System (INIS)

Coony, F.M.; Howe, D.B.; Voigt, L.J.

1988-05-01

The purpose of this report is to fulfill the reporting requirements of US Department of Energy (DOE) Order 5484.1, Environmental Protection, Safety, and Health Protection Information Reporting Requirements. Quantities of airborne and liquid wastes discharged by Westinghouse Hanford Company (Westinghouse Hanford) in the 200 Areas, 600 Area, and 1100 Area in 1987 are presented in this report. Also, quantities of solid wastes stored and buried by Westinghouse Hanford in the 200 Areas are presented in this report. The report is also intended to demonstrate compliance with Westinghouse Hanford administrative control limit (ACL) values for radioactive constituents and with applicable guidelines and standards for nonradioactive constituents. The summary of airborne release data, liquid discharge data, and solid waste management data for calendar year (CY) 1987 and CY 1986 are presented in Table ES-1. Data values for 1986 are cited in Table ES-1 to show differences in releases and waste quantities between 1986 and 1987. 19 refs., 3 figs., 19 tabs

General Physics Section. Progress Report Fiscal Year 1969/70

Energy Technology Data Exchange (ETDEWEB)

Braun, J

1970-12-15

This report contains information regarding that part of the work performed at the General Physics Section of AB Atomenergi during the period July 1969 - July 1970, which has been supported by grants from the Swedish Board of Technical Development (STU). For projects still in progress the current status is described, for terminated projects, or distinguishable parts thereof, a summary is given. Where available, reports describing the work are listed. A substantial part of our resources has been concentrated on the physics of energy conversion: Investigation of recombination processes in a pulsed helium discharge; Theoretical and experimental investigation of MHD gas flow; Isotopic battery in the muW-range. Our section's interest in nuclear dosimetry and the general aspects of metrology has been manifested in two additional projects: Application of mass spectrometry on He in solids to analysis, nuclear physics and material technology; Servo system filter. As general information it can be added that other, not STU-supported, activities of the section are material dosimetry for irradiation monitoring and a fairly broad range of radiation shielding activities

General Physics Section. Progress Report Fiscal Year 1969/70

International Nuclear Information System (INIS)

Braun, J.

1970-12-01

This report contains information regarding that part of the work performed at the General Physics Section of AB Atomenergi during the period July 1969 - July 1970, which has been supported by grants from the Swedish Board of Technical Development (STU). For projects still in progress the current status is described, for terminated projects, or distinguishable parts thereof, a summary is given. Where available, reports describing the work are listed. A substantial part of our resources has been concentrated on the physics of energy conversion: Investigation of recombination processes in a pulsed helium discharge; Theoretical and experimental investigation of MHD gas flow; Isotopic battery in the μW-range. Our section's interest in nuclear dosimetry and the general aspects of metrology has been manifested in two additional projects: Application of mass spectrometry on He in solids to analysis, nuclear physics and material technology; Servo system filter. As general information it can be added that other, not STU-supported, activities of the section are material dosimetry for irradiation monitoring and a fairly broad range of radiation shielding activities

SAFER - Company Snapshot - SAFER - Company Snapshot

Data.gov (United States)

Department of Transportation — The Company Snapshot is a concise electronic record of company identification, size, commodity information, and safety record, including the safety rating (if any),...

HUMAN CAPITAL DEVELOPMENT (HCD THROUGH OPEN, DISTANCE AND E-LEARNING: Evidence From Corporate Annual Reports (Carsof Top South African Listed Companies

Directory of Open Access Journals (Sweden)

MO Olajide ADELOWOTAN

2014-07-01

Full Text Available This paper discusses the role of open, distance and e-learning in the development of human resources by examining human capital development related disclosures in the corporate annual reports (CARs of top South African listed companies. The study employed content analysis method to analyse the CARs of these companies with the aid of qualitative analysis software known as Atlasti. The results show that open, distance and e-learning plays a significant role in the development of human capital in the new economy organisations.

An Analysis of the Qualitative Characteristics of Management Commentary Reporting by New Zealand Companies

OpenAIRE

Bikram Chatterjee; Stuart Tooley; Vic Fatseas; Alistair Brown

2011-01-01

The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Barlett & Chandler 1997; International Accounting Standards Board (IASB) 2006; Tiexiera 2004). This narrative section including chirpersons’/presidents’ statement contains twice the quantity ofinformation than the financial statements section (Smith & Taffler 2000). However, the abundance of information does not necessarily enhance the quality of such information (IASB ...

17 CFR 274.11A - Form N-1A, registration statement of open-end management investment companies.

Science.gov (United States)

2010-04-01

... statement of open-end management investment companies. 274.11A Section 274.11A Commodity and Securities...(b) of the Investment Company Act of 1940 by open-end management investment companies other than... registration under the Securities Act of 1933 of the securities of all open-end management investment companies...

Workplace smoking policies and their association with male employees' smoking behaviours: a cross-sectional survey in one company in China.

Science.gov (United States)

Gao, Jianing; Zheng, Pinpin; Gao, Junling; Chapman, Simon; Fu, Hua

2011-03-01

The present work sought to evaluate different worksite smoking control policies and their associations with employees' smoking behaviours and attitudes among Chinese male workers. This was a cross-sectional survey with a self-administered standardised questionnaire, conducted among seven production workplaces of one multinational company in Shanghai in 2008. In total, 1043 male workers were involved. Current smoking prevalence, daily cigarette consumption, quitting intention and their potential association with workplace smoking control policies (smoke free or restricted smoking) were measured. Current smoking prevalence in workplaces where smoke-free policies had been imposed for 3 years was 55.5%, about 18% lower than in workplaces that only restricted smoking. Smokers in smoke-free workplaces also smoked 3.4 cigarettes less per day, made more quit attempts, were more confident of successfully quitting and more willing to accept a company sponsored cessation programme. Those patterns declined or were not found among the workplaces where smoking control policies had been imposed for 10 years. Smoker quitting intentions were not associated with workplace smoking policies regardless of the duration of the policies imposed. A smoke-free workplace policy was found to have a significant association with lower smoking prevalence and daily cigarette consumption, but not with employee quitting intentions. Restrictive smoking policies had no impact on employee smoking behaviours. The impact of workplace smoking control policies may vary over time.

Analýza sortimentu společnosti Ford Motor Company s.r.o.

OpenAIRE

Bencová, Petra

2013-01-01

This thesis analyzes the products of Ford Motor Company s.r.o. which is a company operating on the Czech car market. The work is based on the theoretical knowledge described in the first part. The first part is followed by a practical section, in which I first describe the current market situation in the automotive industry in Czech Republic. Further I characterize the company Ford Motor Company s.r.o. itself, then I describe the most important car models and related market segments. Later in...

76 FR 36533 - Bangor Hydro Electric Company; Notice of Request for Waiver

Science.gov (United States)

2011-06-22

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. TS11-5-000] Bangor Hydro Electric Company; Notice of Request for Waiver Take notice that on June 13, 2011, pursuant to section 358.1(d) of the Commission's regulations, 18 CFR 358.1(d) (2011), Bangor Hydro Electric Company (Bangor...

78 FR 58529 - Floridian Natural Gas Storage Company, LLC; Notice of Application

Science.gov (United States)

2013-09-24

... Natural Gas Storage Company, LLC; Notice of Application Take notice that on September 4, 2013, Floridian Natural Gas Storage Company, LLC (Floridian Gas Storage), 1000 Louisiana Street, Suite 4361, Houston, Texas 77002, filed in Docket No. CP13-541-000 an application under section 7(c) of the Natural Gas Act...

21 CFR 1310.06 - Content of records and reports.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Content of records and reports. 1310.06 Section 1310.06 Food and Drugs DRUG ENFORCEMENT ADMINISTRATION, DEPARTMENT OF JUSTICE RECORDS AND REPORTS OF... (company truck, picked up by customer, etc.). (5) The type of identification used by the purchaser and any...

Open innovation: the activities and views of companies in Wales

DEFF Research Database (Denmark)

Rhisiart, Martin; Djebarni, Rami; Thomas, Andrew

favoured by companies are: 1) Financial support for collaboration, 2) Increase co-funding schemes for SMEs’ R&D, 3) Improve the institutional framework for collaboration, 4) Improve access to governmental support, 5) Foster networks and clusters The report sets out seven key recommendations for promoting......This is the Final Report of a study conducted on open innovation in companies in Wales. The programme of research included a review of global literature, interviews with 15 companies, a survey and a focus group.The study discusses Government support measures for open innovation.  Those most...

Employee well-being, early-retirement intentions, and company performance.

Science.gov (United States)

von Bonsdorff, Monika E; Vanhala, Sinikka; Seitsamo, Jorma; Janhonen, Minna; Husman, Päivi

2010-12-01

To explore the relationship between employee well-being and early-retirement intentions, and the extent to which early-retirement intentions are associated with company performance. This study is based on cross-sectional survey data on the ageing employees of the Finnish metal industry and retail trade, collected in 2007 (company-level n = 129, employee-level n = 1281). It was analyzed using multinomial logistic and multiple regression analysis. Poor work ability, frequent emotional exhaustion, low organizational commitment, and job control were associated with the prevalence of early-retirement intentions among aging employees in both industries. Metal industry employees' early-retirement intentions were associated with weaker company performance measured by the perceptions of the manager. By enhancing well-being, employees may stay at work for longer rather than retiring early. Early-retirement intentions can be counterproductive for companies.

17 CFR 232.313 - Identification of investment company type and series and/or class (or contract).

Science.gov (United States)

2010-04-01

... company type and series and/or class (or contract). 232.313 Section 232.313 Commodity and Securities... FILINGS Preparation of Electronic Submissions § 232.313 Identification of investment company type and... must indicate their investment company type, based on whether the registrant's last effective...

LEVERAGE IMPACTS ON AGRO-INDUSTRIAL COMPANY INVESTMENTS

Directory of Open Access Journals (Sweden)

Nugroho A.C.

2018-03-01

Full Text Available Agro-industry has an important role in Indonesian economic growth. One of the crucial constraints in agro-industry investments in developing country is due to limited access to investment fund. This research was aimed to analyze the impacts of leverage on the agro-industrial company investments. The research used financial report data of the manufacturing industries on agro-industrial bases registered in Indonesian Stock-Exchange from 2007 to 2016. The data were analyzed using panel data regression analysis. The results of the research showed that the leverage influenced negatively on the agro-industrial companies. Cash flow has a negative impact on the company investments, which shows the existence of financial constraints when the company decide to invest.

DO LISTED COMPANIES IN PSE MEET IFRS DISCLOSURE REQUIREMENTS

Directory of Open Access Journals (Sweden)

TEREZA MIKOVÁ

2013-12-01

Full Text Available Strong international integration and globalization affects the contemporary world´s economy which has influence in development of movement of capital, financial markets and decision making of each business entity. Because of increased force to comparability between companies, the idea of one single-setting globally accepted financial reporting standards was started in 1973 in London by International Accounting Standards Committee (IASC as a standards setter of International Accounting Standards (IAS. In the year 2000 the International Organization of Securities Commission (IOSCO recommended to use IFRS for all their members. The paper states about Prague Stock Exchange (PSE as a member of IOSCO, its index PX and companies which create the index PX. The index base is composed of 14 companies which reported their financial statements in accordance with International Financial Reporting Standards (IFRS, earlier IAS. The aim of the paper is to briefly introduce Prague Stock Exchange and index PX and to evaluate the chosen disclosure requirements of companies which create the index. The disclosure requirements, which are assessed are chosen from IAS 1: Presentation of Financial Statements and IFRS 8: Segments reporting. Research of disclosure requirements has been done by gathering the financial statements from years: 2011 and 2012 and assessment of chosen question is based on disclosure requirements of IAS 1 and IFRS 8. Those standards were chosen because of the wide range of companies. The next part of research is to assess the development between the compared years.

Analysis of petroleum company investments in nonpetroleum energy sources. Book I

Energy Technology Data Exchange (ETDEWEB)

Ryan, P. Jr.; Ryan, T.C.

1979-12-12

The purpose of this report is to analyze the investment strategies of US oil companies and the depth of their present and future investments in nonpetroleum energy sources. For purposes of this study, the nonpetroleum energy sources to be discussed are coal, uranium/nuclear, synthetics from coal, oil shale, geothermal, and solar. To gather necessary subjective data, the authors interviewed the managements of more than forty companies, the majority of which are directly involved in the production of various forms of energy. Others are substantial energy users. Interviews were also held with various federal and state regulatory agencies, with federal legislative groups, and with representatives of industry associations. These interviews were not intended to be a survey; their purpose was rather to explore the perceptions of petroleum company managements concerning nonpetroleum energy sources and the reasons for their company's participation, or lack of participation, in the development of these resources. Quantitative data came from reports prepared by federal investigative and regulatory agencies, from testimony given before investigative and regulatory bodies, from public company reports (annual reports, quarterly reports, 10-K's, 8-K's, registration statements, press releases, etc.), from industry, research and investment organizations, from universities, and from a variety of publications.

77 FR 45385 - Capital Research and Management Company, et al.; Notice of Application

Science.gov (United States)

2012-07-31

... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30150; 812-13616-09... 6(c) of the Investment Company Act of 1940, as amended (``Act'') for an exemption from section 15(a... requirements. Applicants: AMCAP Fund, American Balanced Fund, American Funds Fundamental Investors, American...

National Radon Contractor Proficiency Program. Proficiency report, October 1990

International Nuclear Information System (INIS)

1990-10-01

The report lists those individual contractors in the United States who have met the requirements of the Radon Contractor Proficiency (RCP) Program as of August 18, 1990. These requirements are designed to provide minimum proficiency criteria for individuals who design and supervise the installation of radon mitigation systems in buildings. (Some States have more stringent requirements as part of their radon certification programs. The States should be consulted directly for details on their programs; see Section 5 for a list of State radon contacts). The RCP Program measures the proficiency of an individual contractor, not their company. Therefore, users of the report who select a mitigation firm should ensure that the services are provided by the listed contractor. The National RCP Program does not accredit mitigation contractors, nor does it certify, recommend, or endorse participating companies. Only the listed contractor, not their company of affilation, are deemed proficient. The inclusion of a contractor in the report should not be interpreted as a certification or accreditation of the individual or affiliated company

17 CFR 274.13 - Form N-8B-3, registration statement of unincorporated management investment companies currently...

Science.gov (United States)

2010-04-01

... statement of unincorporated management investment companies currently issuing periodic payment plan...-8B-3, registration statement of unincorporated management investment companies currently issuing..., pursuant to section 8(b) of the Investment Company Act of 1940, by unincorporated management investment...

INTEGRATION OF FINANCIAL AND NON-FINANCIAL REPORTS UNDER MANAGEMENT CONDITIONS

Directory of Open Access Journals (Sweden)

Mihail PRODANCIUK

2013-02-01

Full Text Available The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial and non-financial activity: statistical indicators, economical, financial and social, company strategy, future cash flows, the value of human capital, and the stability of the business model. Goals and objectives of corporate reports are determined, which consist in providing reliable information on all company activities in accordance with strategic objectives and management models. The structure of the integrated report takes into consideration the requirements of the management system, of the legislative bodies and other institutions, and is considered the basis for the development of branch reports models. Its structure will depend on the size of the legal-organizational form and the social value of the company in society. The author of the article suggests three approaches to achieving corporate reports in the section of social responsibility indicators; where each company chooses the form of reporting in accordance with the available categories that depend on the size and strategic policy. The suggested integrated reports are instrumental to the observance of the stable development doctrines and will become a tool that, in the near future, will ensure the company an effective interaction with financial markets and the stakeholders of market relations.

Integration of financial and non-financial reports under management conditions

Directory of Open Access Journals (Sweden)

Prodanciuk Mihail

2013-02-01

Full Text Available The paper presents the assessment of the development of integrated reports overseas and describes the stages of establishment of such a system. The form and structure of corporate reporting is developed, and is differentiated, reflecting the integrated information regarding aspects of financial and non-financial activity: statistical indicators, economical, financial and social, company strategy, future cash flows, the value of human capital, and the stability of the business model. Goals and objectives of corporate reports are determined, which consist in providing reliable information on all company activities in accordance with strategic objectives and management models.The structure of the integrated report takes into consideration the requirements of the management system, of the legislative bodies and other institutions, and is considered the basis for the development of branch reports models. Its structure will depend on the size of the legal-organizational form and the social value of the company in society. The author of the article suggests three approaches to achieving corporate reports in the section of social responsibility indicators; where each company chooses the form of reporting in accordance with the available categories that depend on the size and strategic policy. The suggested integrated reports are instrumental to the observance of the stable development doctrines and will become a tool that, in the near future, will ensure the company an effective interaction with financial markets and the stakeholders of market relations.

Auditor´s report of report of companies of the brazilian electrical sector: one study of the normative adherence of the reports emited between 1999 and 2006

Directory of Open Access Journals (Sweden)

Marcelo Haendchen Dutra

2008-07-01

Full Text Available The purpose of the present study was to verify the adherence to the normative demands found in the auditors’ reports concerned with the companies of the Brazilian electrical sector. To reach the proposed goal, an exploratory-descriptive study of report samples published between 1999 and 2006 was undertaken, covering the financial statements issued from 1998 to 2005, selected from Closing Balance, of Gazeta Mercantil. The research has an descriptive character and used the content analysis technique for the data analysis and interpretation. The approach adopted was both qualitative and quantitative. 136 auditors’ reports were scrutinized through the comparison between paragraphs contained in those reports and the aforementioned auditing standards issued by the regulating organ, the Accounting Federal Board. 936 frequencies were acknowledged, being divided into adherent and non-adherent, and the 14,9% of non-adherent ones were minutely discussed. Key words: Auditors’ Report, Auditing Standards and Electrical Sector.

A Fresh Look at Flooring Costs. A Report on a Survey of User Experience Compiled by Armstrong Cork Company.

Science.gov (United States)

Armstrong Cork Co., Lancaster, PA.

Survey information based on actual flooring installations in several types of buildings and traffic conditions, representing nearly 113 million square feet of actual user experience, is contained in this comprehensive report compiled by the Armstrong Cork Company. The comparative figures provided by these users clearly establish that--(1) the…

17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

Science.gov (United States)

2010-04-01

... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...

The rise of non-financial performance measures in annual reports. An analysis of ATX-listed companies

Directory of Open Access Journals (Sweden)

Juergen Muehlbacher

2016-05-01

Full Text Available Purpose of the article: In the past, annual reports only included financial measures. More recently, this shareholder value approach has been criticized of leading to a strategic short-term orientation. Consequently, the use of strategic performance measurement systems (SPMSs, namely the Balanced Scorecard (BSC, is proposed to communicate non-financial measures to investors and stakeholders. Besides the distribution of critical information, the disclosure of non-financial measures should strengthen the employees’ commitment to the long-term strategy. The purpose of the article is thus to reveal whether Austrian companies disclose their strategic performance measures in their annual reports. Methodology/methods: Two observation points, 2002 and 2012, were chosen to analyse the annual reports of companies listed on the ATX. This period of time allows to observe changes as well as new trends. The annual reports have been downloaded from the companies’ homepages or received via email or post. A document and content analysis, followed by a frequency analysis, has been applied to identify several non-financial measures with regard to the following BSC-derived perspectives: Customer perspective, internal business perspective and innovation and learning perspective. Scientific aim: The scientific aim of the following study is to examine the extent to which non-financial performance measures are displayed in annual reports. Findings: The analysis of the annual reports showed a tremendous increase in non-financial measures in the time period between 2002 and 2012, which solely arose from the augmented disclosure activities of the innovation and learning perspective. On the other hand, the customer and internal perspectives decreased in importance. Moreover, the top ten measures in 2002 have changed and are dominated by diversity and environmental issues in the year 2012. Conclusions: Similar findings in the literature as well as the influence of legal

26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on undistributed income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE... ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies...

New Danish Company Act on Shareholders' Agreements

DEFF Research Database (Denmark)

Werlauff, Erik

2011-01-01

) organizational rights, (2) financial rights, and (3) rights of disposal, or in plainer words, the corporate (1) power, (2) money, and (3) exit. If a shareholders’ agreement is thoroughly kept and respected by all parties, both in the way they vote at general assemblies and in the way they act when wishing....... The substantial elements in many agreements are clauses on (1) voting for board candidates, (2) voting for dividends of certain proportions, and (3) first refusal rights, respectively, call options for shares in the company. Such clauses are at the very roots of corporate law, dealing with the shareholders’ (1......Section 82 of the Danish Company Act, in force from 1 March 2010, provides that ‘Shareholders’ agreements are neither binding on the company nor on decisions taken by the general assembly’. This has far-reaching consequences for shareholders’ agreements, also for already existing agreements...

76 FR 26787 - Short Sale Reporting Study Required by Dodd-Frank Act Section 417(a)(2)

Science.gov (United States)

2011-05-09

... likely effect of these possible future reporting regimes on the securities markets, including their... Division of Risk, Strategy, and Financial Innovation (``Division''), is requesting public comment with... companies would agree to have all trades of their shares marked ``long,'' ``short,'' ``market maker short...

17 CFR 270.19a-1 - Written statement to accompany dividend payments by management companies.

Science.gov (United States)

2010-04-01

... that an open-end company may treat as a separate source its net profits from such sales during its... specify the sources from which the remainder was paid. Every company which in any fiscal year elects to... dividend payments by management companies. 270.19a-1 Section 270.19a-1 Commodity and Securities Exchanges...

76 FR 10595 - Formations of, Acquisitions by, and Mergers of Bank Holding Companies

Science.gov (United States)

2011-02-25

... engage in real estate settlement servicing; trust company functions; tax planning and tax preparation..., Milwaukee, Wisconsin, and thereby engage in real estate settlement servicing; trust company functions; tax planning and tax preparation services, pursuant to sections 225.28(b)(2), (b)(5), and (b)(6) of Regulation...

Westinghouse Hanford Company effluent discharges and solid waste management report for calendar year 1989: 200/600 Areas

International Nuclear Information System (INIS)

Brown, M.J.; P'Pool, R.K.; Thomas, S.P.

1990-05-01

This report presents calendar year 1989 radiological and nonradiological effluent discharge data from facilities in the 200 Areas and the 600 Area of the Hanford Site. Both summary and detailed effluent data are presented. In addition, radioactive and nonradioactive solid waste storage and disposal data for calendar year 1989 are furnished. Where appropriate, comparisons to previous years are made. The intent of the report is to demonstrate compliance of Westinghouse Hanford Company-operated facilities with administrative control values for radioactive constituents and applicable guidelines and standards (including Federal permit limits) for nonradioactive constituents. 11 refs., 20 tabs

17 CFR 270.17g-1 - Bonding of officers and employees of registered management investment companies.

Science.gov (United States)

2010-04-01

... employees of registered management investment companies. 270.17g-1 Section 270.17g-1 Commodity and... ACT OF 1940 § 270.17g-1 Bonding of officers and employees of registered management investment companies. (a) Each registered management investment company shall provide and maintain a bond which shall...

Analysis of district heating pricing in Finland from the customers' and energy companies perspectives. Final report; Kaukolaemmoen hinnoittelun nykytila ja tulevaisuuden mahdollisuudet. Loppuraportti

Energy Technology Data Exchange (ETDEWEB)

Sarvaranta, A.; Jaaskelainen, J.; Puolakka, J.; Kouri, P. [AF-Consult, Vantaa (Finland)

2012-12-15

The heating market in Finland is changing. Until now, district heating demand has been constantly increasing. However, forecasts predict the demand to drop slightly in the future due to the increasing energy efficiency demands and development of competing heating technologies. Maintaining existing customer base may rise as one of the major challenges of a district heating company in the future. This report covers the topic 'Analysis of district heating pricing in Finland from the customers' and energy companies perspectives'. The report provides a general description of the current challenges and future opportunities of district heating pricing in Finland. Cost and pricing structures are discussed from both the companies and customers' perspectives. The overall objective is to provide an overview of the current state of district heating pricing in Finland and provide information on new pricing opportunities. The conclusions of the report provide information that district heating companies can use in developing their pricing system. Based on the literature and material analysed in this study, district heating pricing currently lacks adequate transparency and therefore should be developed to reflect the cost structure more closely. New metering technologies allow more accurate information on heat consumption and can hence be used to improve the transparency of pricing. Average marginal costs generally vary between seasons. If the goal is to reflect the cost structure taking into account the average variable costs, season dependent pricing becomes desirable. More variability in pricing between seasons may also keep customers from switching completely or partially into other heating systems, as the pricing becomes more cost-effective and easier to understand. Different types of customers wish for different properties in pricing: transparency, freedom of choice, convenience, more dynamic pricing, etc.. While expanding and tailoring the pricing

Investment Company Series and Class Information

Data.gov (United States)

Securities and Exchange Commission — The Series and Class Report provides basic identification information for all active registered investment company series and classes that have been issued IDs by...

26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a regulated investment company. 1.852-5 Section 1.852-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment...

46 CFR 280.11 - Example of calculation and sample report.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Example of calculation and sample report. 280.11 Section... OPERATORS § 280.11 Example of calculation and sample report. (a) Example of calculation. The provisions of this part may be illustrated by the following example: Company A operates several vessels engaged in...

17 CFR 249.331 - Form N-CSR, certified shareholder report.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form N-CSR, certified... Required Under Sections 13 and 15(d) of the Securities Exchange Act of 1934 § 249.331 Form N-CSR, certified shareholder report. This form shall be used by registered management investment companies to file reports...

Memorial 1997 - ENDESA (Chilean Electricity Company)

International Nuclear Information System (INIS)

1998-01-01

This report provides a comprehensive survey, in depth assessment of the activities overview of ENDESA, Chilean Electricity Company, highlighting economical information and including historical and technical aspects. Economics is its focal point, but other relevant data are shown, like technical data on hydroelectric and thermoelectric power plants. Main activities developed by ENDESA are described, such in Chile as in the foreign. Data on power generation, transmission and transport are also presented and an economical balance of each colligated company are done and analysed

Drug companies' evidence to justify advertising.

Science.gov (United States)

Wade, V A; Mansfield, P R; McDonald, P J

1989-11-25

Ten international pharmaceutical companies were asked by letter to supply their best evidence in support of marketing claims for seventeen products. Fifteen replies were received. Seven replies cited a total of 67 references: 31 contained relevant original data and only 13 were controlled trials, all of which had serious methodological flaws. There were four reports of changes in advertising claims and one company ceased marketing nikethamide in the third world. Standards of evidence used to justify advertising claims are inadequate.

Sierra Pacific Power Company Alturas Transmission Line Project, Final Environmental Impact Report/Environmental Impact Statement. Volume 2: Comments and responses

International Nuclear Information System (INIS)

1995-11-01

Sierra Pacific Power Company has proposed the construction and operation of a 345,000 volt overhead electric power transmission line from Alturas, California to Reno, Nevada. This Environmental Impact Report/Environmental Impact Statement will assess the potential environmental impacts of the proposed project and alternatives. This report contains public comments which were received on the Draft EIR/S. Significant issues may be identified through public and agency comments

The surveys to the companies: A tool for the improvement of degrees

Directory of Open Access Journals (Sweden)

Montserrat Cruells Cadevall

2017-03-01

Full Text Available In scientific and technical degrees, the opinion of the final employers on the given subjects is really important. For this reason, the Quality Committee (CQ of the Faculty of Chemistry of the University of Barcelona prepared a survey for chemical, engineering and pharmaceutical companies asking about the academic training required by the companies. The survey consists of nine sections including items related to laboratory operations, chemical processes, calculation methods, management systems (quality, environment and safety or general management information. In addition, at the end of each section, a question inquires the companies about the competences shown by students in the items of the section. The results were compared with that of a similar survey carried out in 2007. The scores obtained, between 2 and 3, for all the items (score: 1, not important; 2, unimportant; 3, important; 4, very important, show that companies accept the training given to our students and the competences achieved by them. However, according to their opinion, it is possible to improve this training, especially in the subjects related to management (time, information, environment, quality, safety, etc.. Therefore, surveys are a good tool for the evaluation of the training achieved in our degrees and, consequently, for improving degrees and the teaching task, according the Quality Management System implemented in the Faculty of Chemistry.

17 CFR 270.12b-1 - Distribution of shares by registered open-end management investment company.

Science.gov (United States)

2010-04-01

... registered open-end management investment company. 270.12b-1 Section 270.12b-1 Commodity and Securities... 1940 § 270.12b-1 Distribution of shares by registered open-end management investment company. (a)(1... the printing and mailing of sales literature; (b) A registered, open-end management investment company...

FY 1991 report on the bituminous coal liquefaction section; 1991 nendo rekiseitan ekikabukai hokokusho

Energy Technology Data Exchange (ETDEWEB)

NONE

1992-03-01

The paper reported activities of the bituminous coal liquefaction section in FY 1991. In the 1st bituminous coal liquefaction section meeting, report/discussion were made on the outline of the plan on the FY 1991 research using pilot plant and the support study of pilot plant. In the 2nd section meeting, report was made on 'How the development of coal liquefaction technology should be in the 21st century,' a report made by the joint section of bituminous coal/brown coal liquefaction. In the 3rd section meeting, report/discussion were made on the state of progress of the FY 1991 R and D and results. In the study using the bituminous coal liquefaction pilot plant, report was made on the outline of construction of a 150t/d pilot plant, study on the acquisition of material balance, analytical study of the data on liquefaction tower, testing survey on properties of coal slurry, and testing survey on slurry preheating furnace. In the support study of pilot plant, report was made on the study using 1t/d PUS, study on the development of the optimum coal refining technology and improvement in the distillate distribution, study of conditions for coal liquefaction and study of solvent hydrogenation catalyst. (NEDO)

Methodological aspects transparency financial statements of construction companies

Directory of Open Access Journals (Sweden)

O. V. Rozhnova

2016-01-01

Full Text Available In modern society, in terms of general information and integration of the economies, information is one of the main market products. There is becoming urgent task of improving financial statement transparency for enterprises in this situation. One of the most challenging in improving transparency can be considered the construction industry, because of the pursuit of privacy and a high degree of corruption. The paper analyzes the possible reasons for reducing the level of transparency in the construction industry companies. The paper highlighted the general and particular causes that affect the transparency of financial reporting of construction enterprises. Common causes are relevant for companies in any industry, and private causes show features characteristic of the construction itself. In addition, the paper analyzes the various methods of increasing the transparency used by companies all over the world. The analysis highlighted the internal and external methods for improving the transparency of financial statements and transparency of construction companies. Leadership and employees at the enterprise level providing transparency of financial reporting, and non-financial information about the company, having interest to stakeholders, carry out internal methods. External methods are applied at the macro level as the joint forces of the enterprises of the construction industry to form associations and the state. The analysis also considered the possibility of using these methods by the Russian construction companies and advantages and disadvantages of their application.

IMPLEMENTATION OF QUALITATIVE RULES IN COMPANY`S INFORMATION MANAGEMENT

Directory of Open Access Journals (Sweden)

Anna WOLNOWSKA

2012-07-01

Full Text Available In the article there were presented chosen issues of quality management. Important role of information and work processes in companies were emphasized . Based on eight rules of quality management, TQM standards and ideas of discipline pioneers like Deming, Juran, Crosby and Shewart, author has constructed way of using chosen rules and assumptions to company`s information circulation. Analogy, suggested by author, has not only emphasized importance of information as a company`s resource, but also has pointed to possibility of improving ways of managing this information.

Cigarette company trade secrets are not secret: an analysis of reverse engineering reports in internal tobacco industry documents released as a result of litigation.

Science.gov (United States)

Velicer, Clayton; Lempert, Lauren K; Glantz, Stanton

2015-09-01

Use previously secret tobacco industry documents to assess tobacco companies' routine claims of trade secret protection for information on cigarette ingredients, additives and construction made to regulatory agencies, as well as the companies' refusal to publicly disclose this information. We analysed previously secret tobacco industry documents available at (http://legacy.library.ucsf.edu) to identify 100 examples of seven major tobacco companies' reverse engineering of their competitors' brands between 1937 and 2001. These reverse engineering reports contain detailed data for 142 different measurements for at least two companies, including physical parameters of the cigarettes, tobacco types, humectants, additives, flavourings, and smoke constituents of competitors' cigarettes. These 100 documents were distributed to 564 employees, including top managers in domestic and foreign offices across multiple departments, including executive leadership, research and design, product development, marketing and legal. These documents reported new competitors' products, measured ingredient changes over time, and informed companies' decisions regarding ingredients in their own products. Because cigarette companies routinely analyse their competitors' cigarettes in great detail, this information is neither secret nor commercially valuable and, thus, does not meet the legal definition of a 'trade secret.' This information is only being kept 'secret' from the people consuming cigarettes and the scientific community. Public agencies should release this detailed information because it would provide valuable information about how ingredients affect addictiveness and toxicity, and would help the public health community and consumers better understand the impact of cigarette design on human health. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

Case report: Anesthesia management for emergency cesarean section in a patient with dwarfism.

Science.gov (United States)

Li, Xiaoxi; Duan, Hongjun; Zuo, Mingzhang

2015-04-28

Dwarfism is characterized by short stature. Pregnancy in women with dwarfism is uncommon and cesarean section is generally indicated for delivery. Patients with dwarfism are high-risk population for both general and regional anesthesia, let alone in an emergency surgery. In this case report we present a 27-year-old Chinese puerpera with dwarfism who underwent emergency cesarean section under combined spinal and epidural anesthesia. It is an original case report, which provides instructive significance for anesthesia management especially combined spinal and epidural anesthesia in this rare condition. There was only one former article that reported a puerpera who underwent combined spinal and epidural anesthesia for a selective cesarean section.

77 FR 24483 - Southern Natural Gas Company, L.L.C.; Notice of Filing

Science.gov (United States)

2012-04-24

... Natural Gas Company, L.L.C.; Notice of Filing Take notice that on April 5, 2012, Southern Natural Gas Company, L.L.C. (Southern), 569 Brookwood Village, Suite 501, Birmingham, Alabama 35209, filed an... in Calhoun and Cleburne Counties, Alabama. Also, Southern, pursuant to Section 7(c) of the NGA...

Employment of personnel of a security service company does not require the consent of the works council

International Nuclear Information System (INIS)

Anon.

1992-01-01

If a company or institution hires personnel of a security service company to protect its premises, this kind of employment does not mean the company carries on temporary employment business. Within the purview of section 99, sub-section 1 of the BetrVG (Works Constitution Act), the security service personnel is not 'employed' in the proper sense even if the security tasks fulfilled by them are done at other times by regular employees of the company or institution. The court decision also decided that the Works Council need not give consent to employment of foreign security personnel. Federal Labour Court, decision dated May 5, 1992 - 1 ABR 78/91. (orig./HP) [de

17 CFR 248.30 - Procedures to safeguard customer records and information; disposal of consumer report information.

Science.gov (United States)

2010-04-01

... customer records and information; disposal of consumer report information. 248.30 Section 248.30 Commodity... of consumer report information. (a) Every broker, dealer, and investment company, and every... any customer. (b) Disposal of consumer report information and records—(1) Definitions (i) Consumer...

17 CFR 201.440 - Appeal of determinations by the Public Company Accounting Oversight Board.

Science.gov (United States)

2010-04-01

... and Commission Review § 201.440 Appeal of determinations by the Public Company Accounting Oversight... for registration of a public accounting firm, may file an application for review. (b) Procedure. An... the Public Company Accounting Oversight Board. 201.440 Section 201.440 Commodity and Securities...

Web-Gis Solutions Development for Citizens and Water Companies

Science.gov (United States)

Şercăianu, M.

2013-05-01

This paper describes the development of a web-GIS solution in which urban residents, from Buzau City, could be involved in decision-support process of water companies, in order to reduce water losses, by collecting information directly from citizens. In recent years, reducing material and economic losses, recorded in the entire municipal networks management process has become the main focus of public companies in Romania. Due to problems complexity that arise in collecting information from citizens and issues identified in urban areas, more analyzes were required related to web-GIS solutions used in areas such as local government, public utilities, environmental protection or financial management. Another important problem is the poor infrastructure development of spatial databases founded in public companies, and connection to web platforms. Developing the entire communication process between residents and municipal companies has required the use of concept "citizen-sensor" in the entire reporting process. Reported problems are related to water distribution networks with the possibility of covering the entire public utilities infrastructure.

Governance implications of nanomaterials companies' inconsistent risk perceptions and safety practices

Energy Technology Data Exchange (ETDEWEB)

Engeman, Cassandra D. [University of California, Santa Barbara, Department of Sociology (United States); Baumgartner, Lynn; Carr, Benjamin M.; Fish, Allison M.; Meyerhofer, John D. [UC Center for the Environmental Implications of Nanotechnology (UC CEIN), University of California, Santa Barbara (United States); Satterfield, Terre A. [University of California, Santa Barbara, NSF Center for Nanotechnology and Society (United States); Holden, Patricia A. [UC Center for the Environmental Implications of Nanotechnology (UC CEIN), University of California, Santa Barbara (United States); Harthorn, Barbara Herr, E-mail: harthorn@cns.ucsb.edu [University of California, Santa Barbara, NSF Center for Nanotechnology and Society (United States)

2012-03-15

Current research on the nanotechnology industry indicates its downstream expansion at a rapid pace, while toxicological research and best practices for environmental health and safety are still being developed. Companies that use and/or produce engineered nanomaterials (ENMs) have enormous potential to influence safe-handling practices for ENMs across the product life cycle. Knowledge of both industry practices and leaders' perceptions of risk is vital for understanding how companies will act to control potential environmental and health risks. This article reports results from a new international survey of nanomaterials companies in 14 countries. In this survey, company participants reported relatively high levels of uncertainty and/or perceived risk with regard to ENMs. However, these perspectives were not accompanied by expected risk-avoidant practices or preferences for regulatory oversight. A majority of companies indicated 'lack of information' as a significant impediment to implementing nano-specific safety practices, but they also reported practices that were inconsistent with widely available guidance. Additionally, in the absence of safe-handling regulations, companies reported nano-specific health and safety programs that were narrow in scope. Taken together, these findings indicate that health and safety guidance is not reaching industry. While industry leaders' reluctance toward regulation might be expected, their own reported unsafe practices and recognition of possible risks suggest a more top-down approach from regulators is needed to protect workers and the environment.

Activity report of the medical section of radioprotection, 1974-1975

International Nuclear Information System (INIS)

1975-01-01

This report supersides the activities of the medical section of the Radioprotection Department of the Orsay Institute of Nuclear Physics: industrial medicine, monitoring of ionizing radiation effects [fr

Progress report, physics and health sciences, physics section, 1986 January 01 - June 30

International Nuclear Information System (INIS)

1986-08-01

The two progress reports PR-PHS-P-1 (AECL-9262) and PR-PHS-HS-1 (AECL-9263) are continuations of the former series in Physics, PR-P-142, (AECL-9103) and in Health Sciences, PH-HS-20 (AECL-9102). The new series have been initiated to take into account the reorganization of the Research Company effective 1986 February 1. It is intended to issue the reports semi-annually on June 30 and December 31 covering the previous six months. The new series cover the same areas as before except that the Accelerator Physics Branch and the Mathematics and Computation Branch activities are no longer included in Physics, and the activities of the Medical Biophysics Branch at Whiteshell are now included in Health Sciences. The latest progress report on the Medical Biophysics work appeared in the WNRE report PR-WHS-73. This report (AECL-9262) covers the research, business and commercial activities of Nuclear Physics, TASCC Operations, Neutron and Solid State Physics, Theoretical Physics and the Fusion Office

Report and accounts 1989/90

International Nuclear Information System (INIS)

1991-01-01

Nuclear Electric was set up to run all the Magnox and AGR nuclear power stations and nuclear-related assets of the Central Electricity Generating Board. It is also to be responsible for the construction and operation of the PWR station at Sizewell-B in Suffolk. The decision not to privatise the nuclear section of the electricity supply industry in England but to retain it in government ownership came quite late on so the handover to Nuclear Electric was set up in 20 weeks, so that the new company could start operating on 31st march 1990. This report sets out the first year's progress and reviews the operation of the Magnox and AGR reactors and the construction of Sizewell-B including a revised cost estimation. Health and Safety is an important objective of the company and its committment to this and to environmental protection is stated. The Directors Report and company accounts presented. The accounts show an operating profit but an overall loss for the financial year 1989/90. (UK)

RISK MANAGEMENT COMPANIES AND HEDGE ACCOUNTING

Directory of Open Access Journals (Sweden)

SABIN ARMĂŞELU

2014-12-01

Full Text Available The increasing use of derivatives for risk management of a company lately has led to the need to report on an actual basis as these instruments and regulate these operations accounting. This paper proposes a presentation of hedging transactions and their accounting evaluating the impact, in terms of accounting, risk management derivatives on a company. Hedges are often ineffective. Overcoming the ineffectiveness of hedging operations can be achieved by proper designation of the hedging relationship and create an appropriate method to demonstrate hedge effectiveness.

Professional medical writing support and the quality of randomised controlled trial reporting: a cross-sectional study.

Science.gov (United States)

Gattrell, William T; Hopewell, Sally; Young, Kate; Farrow, Paul; White, Richard; Wager, Elizabeth; Winchester, Christopher C

2016-02-21

Authors may choose to work with professional medical writers when writing up their research for publication. We examined the relationship between medical writing support and the quality and timeliness of reporting of the results of randomised controlled trials (RCTs). Cross-sectional study. Primary reports of RCTs published in BioMed Central journals from 2000 to 16 July 2014, subdivided into those with medical writing support (n=110) and those without medical writing support (n=123). Proportion of items that were completely reported from a predefined subset of the Consolidated Standards of Reporting Trials (CONSORT) checklist (12 items known to be commonly poorly reported), overall acceptance time (from manuscript submission to editorial acceptance) and quality of written English as assessed by peer reviewers. The effect of funding source and publication year was examined. The number of articles that completely reported at least 50% of the CONSORT items assessed was higher for those with declared medical writing support (39.1% (43/110 articles); 95% CI 29.9% to 48.9%) than for those without (21.1% (26/123 articles); 95% CI 14.3% to 29.4%). Articles with declared medical writing support were more likely than articles without such support to have acceptable written English (81.1% (43/53 articles); 95% CI 67.6% to 90.1% vs 47.9% (23/48 articles); 95% CI 33.5% to 62.7%). The median time of overall acceptance was longer for articles with declared medical writing support than for those without (167 days (IQR 114.5-231 days) vs 136 days (IQR 77-193 days)). In this sample of open-access journals, declared professional medical writing support was associated with more complete reporting of clinical trial results and higher quality of written English. Medical writing support may play an important role in raising the quality of clinical trial reporting. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go

INTERNATIONAL FINANCIAL REPORTING STANDARDS – OVERVIEW OF THEIR ADOPTION AND APPLICATION FOR THE COMPANY

Directory of Open Access Journals (Sweden)

CARUNTU CONSTANTIN

2011-06-01

Full Text Available The purpose of this paper is to present a personal vision on some general issues concerning the application of IFRS by companies from Romania. Our references consider the objective, the role and importance of IFRS adoption, as well as the advantages and disadvantages of their application. Applying IFRS also in Romania emerged from the need to ensure conformity of national accounting rules with EU regulations. IFRS adoption by the Romanian companies has lead to access to international capital markets, has helped to reduce running costs and to an efficient and easy international transactions. Applying IFRS allowed and will allow companies to relate to other similar companies in the world, investors and other interested users to compare the company’s performance with competitors globally. Through this article I sought to point out some theoretical aspects concerning the role and importance of the application of IFRS by companies in Romania. I intended that the article’s results and the individual research to be achieved in an easy-come, structured document so as to constitute a means of informing regarding the general vision on the application of IFRS.

77 FR 64972 - Tennessee Gas Pipeline Company, L.L.C.; Notice of Application

Science.gov (United States)

2012-10-24

... Pipeline Company, L.L.C.; Notice of Application Take notice that on October 10, 2012, Tennessee Gas Pipeline Company, L.L.C. (Tennessee), 1001 Louisiana Street, Houston, Texas 77002, filed in the above captioned docket an application pursuant to sections 7(b) and 7(c) of the Natural Gas Act (NGA) for a...

Progress report. Physics and Health Sciences, Health Sciences Section (1987 July 01 - December 31)

International Nuclear Information System (INIS)

1988-03-01

This report covers the fourth semi-annual period since the Research Company was reorganized. During this period the new research fellow program reached its first goal: we now have eight research fellows on staff, six fully funded by Physics and Health Sciences (P and HS), who are invigorating all our programs. The planned expansion of the program will depend critically on government funding of the Research Company in 1988/1989. The National Fusion Program is rapidly taking shape. The Tokamak de Varennes is operating in a highly satisfactory manner and the agreement with CCFM (Centre Canadien de Fusion Magnetique) is ready for signing early in 1988. The Canadian Fusion Fuels Technology Project has energetically and successfully promoted Canadian expertise and products abroad. A western Canada proposal for an inertial confinement program based on a KrF laser is currently seeking appropriate funding. In condensed matter physics, major improvements were made in data taking and analysis with the introduction of two multidetector arrays, and computer programs that facilitate texture analysis from Bragg scattering data. The availability of the NRU spectrometers continues to be high, but Dualspec has fallen behind schedule because of difficulties in obtaining the necessary design effort. Eric Svensson has been elected a Fellow of the American Physical Society; appropriately, a topical review of the work that brought him that honour appears in Section 6.2. Numerous technical problems have made the production of new beams from the superconducting cyclotron difficult. Nevertheless university participation is continuing to increase, now being at 57%. The tandem availability was excellent, 95% of scheduled time. Much of this time was put to good use by the 8-pi spectrometer and the ISOL. The 8-pi program has concentrated on studies of super-deformation and has found some evidence for a super-elongated state (axis ratio 3 to 1) in 184 Pt. ISOL studies are tending to a new round

Good practice guide to internal flexibility policies in companies

NARCIS (Netherlands)

Goudswaard, A.; Oeij, P.; Brugman, T.

2009-01-01

This report sets out to contribute to the present debate on the need for European companies and their workers to become more flexible and adaptable in the face of ongoing economic change and business restructuring. The guide should therefore provide useful and practical tips for company-level actors

Acute parotiditis after cesarean section; case report

Directory of Open Access Journals (Sweden)

Cristina Moisei

2017-11-01

Full Text Available The enlargement of the parotid gland develops in inflammatory or stenotic conditions but after Cesarean section the symptomatology is unusual. A 38 year old patient with no obstetrical history referred to our clinic for pregnancy, which followed our national program of prenatal care. The outcome of the pregnancy was favorable for both mother and fetus. During labor the fetus developed bradycardia and the patient delivered by Cesarean section a 3400 g baby-boy with 8 Apgar Score; the anesthesia was spinal. 18 hours after delivery the patient presented mild respiratory distress. The symptomatology was caused by the enlargement of the parotid gland. The treatment was supportive and the remission occurred 10 hours after the onset. The initial discussion that raised this case was caused by the viral, infection and stenotic cause of the parotiditis. All these reasons had no medical argument. It was also debated about the anesthesia but, until now, the medical literature didn’t report any case of association between parotiditis and spinal anesthesia. It is also impossible to correlate the parotiditis with IVF procedure. As a conclusion, this case is unique because it represents the parotiditis without unknown case that appeared after Cesarean section and spinal anesthesia in a healthy woman.

Work environment and health determinants : Longitudinal, controlled intervention and cross-sectional studies in public-service broadcasting companies

OpenAIRE

Schell, Elisabet

2008-01-01

This thesis focuses on ongoing working life. The overall aim was to identify determinants for work health. Various occupational groups in two public service broadcasting companies in Sweden were included. Study persons: Participants were from all over the country (n=1961, participation rate 74%) divided in 11 occupational groups. Those on leave more than 6 months were excluded. Mean age was 48 yrs (21-67 yrs), 58% were males. Questionnaire and company register data were col...

26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Limitations applicable to dividends received from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and...

18 CFR 367.1080 - Account 108, Accumulated provision for depreciation of service company property.

Science.gov (United States)

2010-04-01

..., Accumulated provision for depreciation of service company property. 367.1080 Section 367.1080 Conservation of... Account 108, Accumulated provision for depreciation of service company property. (a) This account must be credited with the following: (1) Amounts charged to account 403, Depreciation expense (§ 367.4030), or to...

16 CFR 1116.3 - Persons who must report under section 37.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Persons who must report under section 37. 1116.3 Section 1116.3 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION CONSUMER PRODUCT SAFETY... particular model of the product is the subject of at least 3 civil actions filed in Federal or State Court...

17 CFR 239.14 - Form N-2 for closed end management investment companies registered on Form N-8A.

Science.gov (United States)

2010-04-01

... management investment companies registered on Form N-8A. 239.14 Section 239.14 Commodity and Securities... Registration Statements § 239.14 Form N-2 for closed end management investment companies registered on Form N... closed end management investment companies registered under the Investment Company Act of 1940 on form N...

17 CFR 239.15 - Form N-1 for open-end management investment companies registered on Form N-8A.

Science.gov (United States)

2010-04-01

... management investment companies registered on Form N-8A. 239.15 Section 239.15 Commodity and Securities... Registration Statements § 239.15 Form N-1 for open-end management investment companies registered on Form N-8A...-end management investment companies that are separate accounts of insurance companies as defined by...

NRC [Nuclear Regulatory Commission] staff evaluation of the General Electric Company Nuclear Reactor Study (''Reed Report'')

International Nuclear Information System (INIS)

1987-07-01

In 1975, the General Electric Company (GE) published a Nuclear Reactor Study, also referred to as ''the Reed Report,'' an internal product-improvement study. GE considered the document ''proprietary'' and thus, under the regulations of the Nuclear Regulatory Commission (NRC), exempt from mandatory public disclosure. Nonetheless, members of the NRC staff reviewed the document in 1976 and determined that it did not raise any significant new safety issues. The staff also reached the same conclusion in subsequent reviews. However, in response to recent inquiries about the report, the staff reevaluated the Reed Report from a 1987 perspective. This re-evaluation, documented in this staff report, concluded that: (1) there are no issues raised in the Reed Report that support a need to curtail the operation of any GE boiling water reactor (BWR); (2) there are no new safety issues raised in the Reed Report of which the staff was unaware; and (3) although certain issues addressed by the Reed Report are still being studied by the NRC and the industry, there is no basis for suspending licensing and operation of GE BWR plants while these issues are being resolved

77 FR 51792 - Colorado Interstate Gas Company, L.L.C.; Notice of Application

Science.gov (United States)

2012-08-27

... Interstate Gas Company, L.L.C.; Notice of Application Take notice that on August 7, 2012, Colorado Interstate Gas Company, L.L.C. (CIG), Post Office Box 1087, Colorado Springs, Colorado 80944, filed in the above captioned docket an application pursuant to section 7(c) of the Natural Gas Act (NGA) for a certificate of...

76 FR 66054 - Southern Natural Gas Company, L.L.C.; Notice of Application

Science.gov (United States)

2011-10-25

... Gas Company, L.L.C.; Notice of Application Take notice that on October 7, 2011, Southern Natural Gas... in Docket No. CP12-4-000 pursuant to section 7(b) of the Natural Gas Act and Part 157 of the... Glenn A. Sheffield, Director--Rates and Regulatory, Southern Natural Gas Company, P.O. Box 2563...

OCCUPATIONAL SAFETY AND HEALTH– VECTOR OF CORPORATE SOCIAL RESPONSIBILITY IN ROMANIAN COMPANIES

Directory of Open Access Journals (Sweden)

Geanina Constanța SPĂTARU (PRAVĂȚ

2015-11-01

The purpose of this article is to investigate the local reports of the corporate social responsibility of the companies that function in Romania, through their own web page and to make an analysis of the occupational safety and health component as presented in the CSR reports of these companies.

78 FR 11639 - Houston Pipe Line Company LP; Notice of Petition for Rate Approval

Science.gov (United States)

2013-02-19

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. PR13-31-000] Houston Pipe Line Company LP; Notice of Petition for Rate Approval Take notice that on February 1, 2013, Houston Pipe Line Company LP (HPL) filed for approval of rates for transportation service pursuant to section...

75 FR 80865 - Notice of Applications for Deregistration Under Section 8(f) of the Investment Company Act of 1940

Science.gov (United States)

2010-12-23

..., SEC, Division of Investment Management, Office of Investment Company Regulation, 100 F Street, NE... Investment Counsel, LLC and Jacob Asset Management of New York, LLC, applicant's investment advisers. Filing... incurred in connection with the reorganization were paid by AFBA Investment Management Company, applicant's...

Practice management companies improve practices' financial position.

Science.gov (United States)

Dupell, T

1997-11-01

To maintain control over healthcare delivery and financial decisions, as well as increase access to capital markets, some group practices are forming their own physician practice management companies. These companies should be organized to balance the expectations of physicians with the values of capital markets. This organization should include retained earnings, financial reporting in accordance with generally accepted accounting principles (GAAP), predictable earnings and cash flow, physician ownership and leadership, and incentives for high-quality management. Three large, primary care and multispecialty clinics that merged to form a new physician practice management company increased their access to capital markets and improved their overall financial position, which will help them achieve long-term survival.

Community-company relations in gold mining in Ghana.

Science.gov (United States)

Garvin, Theresa; McGee, Tara K; Smoyer-Tomic, Karen E; Aubynn, Emmanuel Ato

2009-01-01

As a result of Structural Adjustment Programme from the 1980s, many developing countries have experienced an increase in resource extraction activities by international and transnational corporations. The work reported here examines the perceived impacts of gold mining at the community level in the Wassa West District of Ghana, Africa and discusses those perceived impacts in the context of globalization processes and growing multinational corporate interest in Corporate Social Responsibility (CSR). Interview data compared community members' perceptions with those of company representatives in three communities. The results indicate that communities held companies responsible for a series of economic, social, and environmental changes. While recognizing some of the benefits brought by the mines, communities felt that the companies did not live up to their responsibility to support local development. Companies responded by denying, dismissing concerns, or shifting blame. Findings from this work show that lack of engagement and action by government agencies at all levels resulted in companies acting in a surrogate governmental capacity. In such situations, managing expectations is key to community-company relations.

Where in the World are Canadian Oil and Gas Companies? 2013

Directory of Open Access Journals (Sweden)

Niloo Hojjati

2017-06-01

Full Text Available Begun in 2011 as an internal research tool for the development of the Extractive Resource Governance Program, this project seeks to answer the vital question: Where in the world are Canadian oil and gas companies? To answer this question, we extract firm-level information for publicly traded Canadian companies in order to establish the location of their activities around the globe.1 The data collected in the “Where in the World” (hereafter WIW project are presented through a publicly accessible interactive world map, which allows users to explore a specific country or region over time. This map can be accessed online at http://www.policyschool.ca/research-teaching/teaching-training/ extractive-resource-governance/ergp-map/. For further information regarding the WIW project, including a comprehensive overview of the methodology, please refer to http://www.policyschool.ca/wp-content/uploads/2017/06/Where-in-theWorld-Hojjati-Horsfield-Jordison-final.pdf. In addition, summary reports of the annual data collection for the 2011 and 2012 years of analysis are also available at http://www.policyschool.ca/wp-content/uploads/2017/06/2011-Where-in-theWorld-Hojjati-Horsfield-Jordison-final.pdf and http://www.policyschool.ca/wpcontent/uploads/2017/06/2012-Where-in-the-World-Hojjati-final.pdf. This report, as in the earlier reports in this series, provides an account of emerging trends and highlights variations in the level of global activities of Canadian oil and gas companies (hereafter O&G for the 2013 year of study.2 In 2013, a total of 226 Canadian O&G companies engaged in global exploration and service activities in 99 countries worldwide. The Middle East and Europe experienced the greatest increase in the concentration of Canadian exploration and production (E&P companies. Meanwhile, the international presence of Canadian O&G service companies continued to grow in several countries, including Colombia, Mexico, and the United Kingdom. This report

21 CFR 822.26 - If my company changes ownership, what must I do?

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false If my company changes ownership, what must I do? 822.26 Section 822.26 Food and Drugs FOOD AND DRUG ADMINISTRATION, DEPARTMENT OF HEALTH AND HUMAN... my company changes ownership, what must I do? You must notify us within 30 days of any change in...

Audit Firm Size and Market Price Per Share of Quoted Companies in Nigeria

Directory of Open Access Journals (Sweden)

Augustine O. Okolie

2014-05-01

Full Text Available This study investigates the influence which audit firm size exerts on the market value per share of companies in Nigeria. Based on a sample of 342 companies – year observations from the NSE and applying audit firm size as a measure, comprehensive multivariate analyses were conducted on archival data covering 2006 – 2011. The result showed that audit firm size exerts significant relationship and significantly influences market price per share of the companies in the sample. It is suggested that companies in Nigeria should improve their earnings quality only through sales growth and cost control strategies and present distinct reports on earnings quality. Furthermore, company auditors should issue Integrated Audit Quality Assurance Reports based on earnings quality assessment, statutorily backed by earnings monitoring of companies in Nigeria while regulatory agencies should issue authoritative codes of best practice in Nigeria.

76 FR 31680 - General Reporting and Recordkeeping by Savings Associations and Savings and Loan Holding Companies

Science.gov (United States)

2011-06-01

... Savings Associations and Savings and Loan Holding Companies AGENCY: Office of Thrift Supervision (OTS... Savings and Loan Holding Companies. OMB Number: 1550-0011. Form Number: N/A. Description: This information...), 12 CFR 562.4 (audit of savings association, savings and loan holding company, or affiliate), 12 CFR...

Activity-based Management of Logistic Costs in a Manufacturing Company: A Case of Increased Visibility of Logistics Costs in a Slovenian Paper Manufacturing Company

OpenAIRE

Julijana Krajnc; Klavdij Logožar; Bojana Korošec

2012-01-01

Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect) costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-...

17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

Science.gov (United States)

2010-04-01

... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...

Foothills Parkway Section 8B Final Environmental Report, Volume 1

Energy Technology Data Exchange (ETDEWEB)

Blasing, T.J.; Cada, G.F.; Carer, M.; Chin, S.M.; Dickerman, J.A.; Etnier, D.A.; Gibson, R.; Harvey, M.; Hatcher, B.; Lietzske, D.; Mann, L.K.; Mulholland, P.J.; Petrich, C.H.; Pounds, L.; Ranney, J.; Reed, R.M.; Ryan, P.F.; Schweitzer, M.; Smith, D.; Thomason, P.; Wade, M.C.

1999-07-01

In 1994, Oak Ridge National Laboratory (ORNL) was tasked by the National Park Service (NPS) to prepare an Environmental Report (ER) for Section 8B of the Foothills Parkway in the Great Smoky Mountains National Park (GSMNP). Section 8B represents 27.7 km (14.2 miles) of a total of 115 km (72 miles) of the planned Foothills Parkway and would connect the Cosby community on the east to the incorporated town of Pittman Center to the west.

Ethical Responsibilities: An Empirical Analysis Of The Ethical Codes Of The Top 100 Companies In The United Kingdom

OpenAIRE

Sarah D. Stanwick; Peter A. Stanwick

2011-01-01

In response to ethical dilemmas faced by companies around the globe, companies are developing or refining their ethical codes. Many of these companies communicate these codes to their stakeholders through the companys corporate social responsibility (CSR) report. This paper examines the ethics codes of the top 100 companies (based on market capitalization) in the United Kingdom. A sample of CSR reports for these companies is examined to determine if the company includes its ethical code in th...

Musculoskeletal Injury in Professional Dancers: Prevalence and Associated Factors: An International Cross-Sectional Study.

Science.gov (United States)

Jacobs, Craig L; Cassidy, J David; Côté, Pierre; Boyle, Eleanor; Ramel, Eva; Ammendolia, Carlo; Hartvigsen, Jan; Schwartz, Isabella

2017-03-01

The purpose of the study was to determine the prevalence and factors associated with injury in professional ballet and modern dancers, and assess if dancers are reporting their injuries and explore reasons for not reporting injuries. Cross-sectional study. Participants were recruited from nine professional ballet and modern dance companies in Canada, Denmark, Israel, and Sweden. Professional ballet and modern dancers. Sociodemographic variables included age, sex, height, weight, and before-tax yearly or monthly income. Dance specific characteristics included number of years in present dance company, number of years dancing professionally, number of years dancing total, and rank in the company. Self-reported injury and Self-Estimated Functional Inability because of Pain. A total of 260 dancers participated in the study with an overall response rate of 81%. The point prevalence of self-reported injury in professional ballet and modern dancers was 54.8% (95% CI, 47.7-62.1) and 46.3% (95% CI, 35.5-57.1), respectively. Number of years dancing professionally (OR = 4.4, 95% CI, 1.6-12.3) and rank (OR = 2.4, 95% CI, 1.2-4.8) were associated with injury in ballet dancers. More than 15% of all injured dancers had not reported their injury and their reasons for not reporting injury varied. The prevalence of injury is high in professional dancers with a significant percentage not reporting their injuries for a variety of reasons. Number of years dancing and rank are associated with injury in professional ballet dancers.

Report from investigation committee on the accident at the Fukushima Nuclear Power Stations of Tokyo Electric Power Company

International Nuclear Information System (INIS)

Koshizuka, Seiichi

2012-01-01

Government's Investigation Committee on the Accident at Fukushima Nuclear Power Stations of Tokyo Electric Power Company published its final report on July 23, 2012. Results of investigation combined final report and interim report published on December 26, 2011. The author was head of accident accuse investigation team mostly in charge of site response, prior measure and plant behavior. This article reported author related technical investigation results focusing on site response and prior measures against tsunamis of units 1-3 of Fukushima Nuclear Power Stations. Misunderstanding of working state of isolation condenser of unit 1, unsuitability of alternative water injection at manual stop of high-pressure coolant injection (HPCI) system of unit 3 and improper prior measure against tsunami and severe accident were pointed out in interim report. Improper monitoring of suppression chamber of unit 2 and again unsuitable work for HPCI system of unit 3 were reported in final report. Thorough technical investigation was more encouraged to update safety measures of nuclear power stations. (T. Tanaka)

Investigating workload and its relationship with fatigue among train drivers in Keshesh section of Iranian Railway Company

Directory of Open Access Journals (Sweden)

2012-12-01

Full Text Available Introduction: Train driving is a high responsibility job in railway industry. Train drivers need different cognitive functions such as vigilance, object detection, memory, planning, decision-making. High level of fatigue is one of the caused factor of accidents among train drivers. Numerous factors can impact train drivers’ fatigue but high level of workload is a key factor. Therefore, the aim of the present study was to investigate workload and its relationship with fatigue among train drivers in Keshesh section of Iranian Railway Company. .Material and Method: This descriptive analytical study was done among 100 train drivers in Keshesh section of Iranian Railway industry. They were selected by simple random sampling. The NASA-TLX workload scale and Samn-Perelli fatigue scale were respectively used to investigate workload and fatigue. Data were analyzed by Paired t-test and Spearman correlation coefficient. . Result: According to the NASA-TLX results, effort and mental workload with the mean score of 74/22 and 73/31 were respectively the most important attributes of workload among train drivers. No significant relationship was observed between workload and level of fatigue before departure and half an hour before reaching the destination station (P>0.05. However, the relationship between of workload and level of fatigue half an hour before the end of shift (on the way back to the origin station was statistically significant (P=0.048 among the sample population. . Conclusion: Effort and mental workload were the most important attributes of workload among train drivers. By focusing on these two variables and adopting fatigue management programs, fatigue and workload can be controlled and the efficiency of the whole system can be enhanced accordingly.

An analysis of the financial reporting compliance of South African public agricultural companies

OpenAIRE

2015-01-01

M.Com. (International Accounting) This minor dissertation assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the recognition, measurement and disclosure requirements of IAS 41, Agriculture, as well as whether they are providing any additional voluntary disclosures about their biological assets. Sixteen large South African public companies with material holdings of biological assets in their statements of financial posi...

26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a...

76 FR 16477 - General Reporting and Recordkeeping by Savings Associations and Savings and Loan Holding Companies

Science.gov (United States)

2011-03-23

... Savings Associations and Savings and Loan Holding Companies AGENCY: Office of Thrift Supervision (OTS...), 12 CFR 562.4 (audit of savings association, savings and loan holding company, or affiliate), 12 CFR... the savings association), 12 CFR 584.1(f) (books and records of each savings and loan holding company...

Delinquent directors under the Companies Act 71 of 2008: Gihwala ...

African Journals Online (AJOL)

Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad ... 71 of 2008 infringed the constitutional right to dignity, the right to choose a trade, ... determining whether the offences set out in section 162(5) of the Companies ...

26 CFR 1.46-6 - Limitation in case of certain regulated companies.

Science.gov (United States)

2010-04-01

... degree of risk attributable to investment in those securities. The financial condition may be reflected in certain customary financial indicators such as the comparative capital structure of the company... under section 46(f)(4). Key terms are defined in paragraphs (f) (7), (8), and (9) of this section. (2...

WEB-GIS SOLUTIONS DEVELOPMENT FOR CITIZENS AND WATER COMPANIES

Directory of Open Access Journals (Sweden)

M. Şercăianu

2013-05-01

Full Text Available This paper describes the development of a web-GIS solution in which urban residents, from Buzau City, could be involved in decision-support process of water companies, in order to reduce water losses, by collecting information directly from citizens. In recent years, reducing material and economic losses, recorded in the entire municipal networks management process has become the main focus of public companies in Romania. Due to problems complexity that arise in collecting information from citizens and issues identified in urban areas, more analyzes were required related to web-GIS solutions used in areas such as local government, public utilities, environmental protection or financial management. Another important problem is the poor infrastructure development of spatial databases founded in public companies, and connection to web platforms. Developing the entire communication process between residents and municipal companies has required the use of concept "citizen-sensor" in the entire reporting process. Reported problems are related to water distribution networks with the possibility of covering the entire public utilities infrastructure.

37 CFR 2.38 - Use by predecessor or by related companies.

Science.gov (United States)

2010-07-01

... TRADEMARK OFFICE, DEPARTMENT OF COMMERCE RULES OF PRACTICE IN TRADEMARK CASES The Written Application § 2.38... title or by a related company (sections 5 and 45 of the Act), and the use inures to the benefit of the... inures to the benefit of the applicant under section 5 of the Act, such facts must be indicated in the...

The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh

OpenAIRE

Rouf, Md. Abdur

2011-01-01

This is an exploratory study designed to investigate the extant and nature of corporate social responsibility disclosure (CSRD) in corporate annual reports (CAR) of listed companies in Bangladesh. Specifically, the report examines the relationship between corporate attributes and firm-specific factors and corporate social responsibility disclosures. Data are taken from annual reports of 2007 of the listed companies of Dhaka Stock Exchanges. The study uses ordinary least squares regression mod...

Health-hazard-evaluation report HETA 83-144-2001, Feed Materials Production Center (Westinghouse Materials Company of Ohio), Fernald, Ohio

International Nuclear Information System (INIS)

Boiano, J.M.; Moss, C.E.; Burr, G.A.

1989-12-01

In response to a request from District 34, International Association of Machinists, an evaluation was made of possible health problems arising among employees at the Feed Materials Production Center, Fernald, Ohio. The company was a large scale integrated uranium metals production facility which converted a variety of chemical forms of depleted or slightly enriched uranium into uranium metal. Approximately 850 workers were employed at the time of this study. A cross sectional study was made of the workers which included evaluations for evidence of lung and kidney disease attributable to uranium exposure. The ratio of the 1 second forced expiratory volume to the forced vital capacity was associated with a job history derived uranium exposure index. Shortness of breath was associated with a self reported history of uranium exposure incidents. Measurements were taken of surface alpha particle radiation contamination at approximately 50 worksites in the facility. In all but one case the levels of contamination exceeded the recommended allowable limits. Air samples indicated nitrogen-dioxide was the only chemical air contaminant which exceeded current criteria. The authors conclude that a potential health hazard existed due to high levels of surface alpha particle contamination. The authors recommend specific measures to lower worker exposures

Forecasting Fire Insurance Loss Ratio in Misr Insurance Company

Directory of Open Access Journals (Sweden)

Tarek TAHA

2017-06-01

Full Text Available Loss ratio is one of the most important indicator that has many strategic decisions applications, such as pricing, underwriting, investment, reinsurance and reserving decisions. It serves as an early warning of financial solvency of insurance companies and it can be judged on the strength of the financial position of these companies. The aim of this study is to identify the reliable time series-forecasting model to forecast loss ratio estimates of fire segment in Misr insurance company. Box-Jenkins Analysis is applied on actual reported loss ratios data for Misr insurance company for the period 1980/1981– 2013/2014. The study concludes that the best forecasting model is ARMA(1,1.

Plan 2000. The electricity companies plan for electricity conservation in the millennium; Plan 2000. Elselskabernes plan for elbesparelser i det nye aartusinde

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-12-01

Plan 2000 presents an account of the activities in the years 1997 and 1998 and a budget for the year 2000 and forwards. The report includes all 82 electricity companies in Denmark. Furthermore a number of particular analyses of relevance to electricity conservation are presented. All electricity companies work to promote electricity conservation. All consumption sizes and sections are covered. The activities in the individual companies are supported by a number of common campaigns. In Plan 2000 those activities are presented and the economics is analysed. The activities in the first year of the plan are expected to result in conservation corresponding 4% of the present electricity consumption. 80% of the conservation comes from activities, which are measurable. Technical counselling of trade customers is one of the essential activities. Others are e.g. telephone counselling, theme arrangements and teaching of pupils. (EHS)

IMPROVING THE MANAGEMENT OF THE COMPANY ESTABLISHING

Directory of Open Access Journals (Sweden)

ALEKSANDAR MAJSTOROVIĆ

2015-10-01

Full Text Available Countries that are in transition, the transition from one great epoch to another, changing their socioeconomic structure, habits, organization, introduced the achievements that are regarded as dominant in the systems to which they aspire to join. It is clear that we are talking about countries like the Republic of Serbia by coming close to the EU. In the above transitional situations, in addition to the classic problems related to EU accession are observed and some others such as the future of globalization. They are not alone, reveals other changes such as very dynamic changes in the markets, especially in the capital markets. In such circumstances, equity holders and investors and management is needed is an opinion on the financial statements of companies which are the subject of their interest. Investors increasingly require the best possible protection, high-quality and timely information on important events in companies, which want to eventually buy or invest in them. An opinion on the financial statements of companies are included in the audit reports. In recent decades, more and more developing various forms of control and audit in companies. They are different external audit taking place at the beginning of the year, which relate to the previous period as dominant, but it is growing from year to year and implementation of internal audits in various forms of heterogeneous enterprises. Regardless of the form of revision of their preparation and certify qualified auditors within its scope of work. Consequently, the auditors could be viewed as intermediaries between the legal entities responsible for the issuance of the financial statements and external stakeholders. They perform their tasks independently, objectively and with a great deal of independence in their work, in order to provide the necessary information to the users of audit reports. The author highlights the importance of improving financial reporting based on internal control

Radiation and Photochemistry Section annual report, October 1990--September 1991

International Nuclear Information System (INIS)

1991-12-01

This report describes the radiation chemistry and photochemistry of reactive intermediates in the condensed phase. The section on the chemistry of ions treats condensed-phase reactions of radical cations, radical cations in zeolite matrices, high energy chemistry, ions and excited states in radiolysis, and photochemistry of the polymer imaging systems. The section on the role of solvent in chemical reactivity describes a study of atomic hydrogen and deuterium in water radiolysis, solvated electron thermodynamics and transport properties, solvent relaxation dynamics, and solvation of an excess electron in an aqueous solution of LiCl. A separate section outlines activities at the 20-MeV linac and the 3-MeV Van de Graaff accelerator

A study on intangible assets disclosure: An evidence from Indian companies

Directory of Open Access Journals (Sweden)

Subash Chander

2011-04-01

Full Text Available Purpose: India has emerged at the top of the pedestal in the present knowledge-driven global marketplace, where intangible assets hold much more value than physical assets. The objective of this study is to determine the extent of intangible asset disclosure by companies in IndiaDesign/methodology/approach: This study relates to the years 2003-04 and 2007-08 and is based on 243 companies selected from BT-500 companies. The annual reports of these companies were analyzed using content analysis so as to examine the level of disclosure of intangible asset information. Intangible assets disclosure index based on the intangible assets framework as given by Sveiby (1997 and as used and tested by Guthrie and Petty (2000 and many other subsequent studies was modified and used for this study. Findings: The results showed that external capital is the most disclosed intangible asset category with a disclosure score of 37.90% and 35.83% in the years 2003-04 and 2007-08 respectively. Infosys technologies Ltd. is the company with the highest intangible assets reporting for both the years (2003-04: 68.52%, 2007-08: 81.48%. Further the reporting of intangible assets is unorganized and unsystematic. There is lack of appropriate framework for disclosing intangible assets information in the annual reports.Originality/value: This is perhaps the first comprehensive study on intangible assets disclosure based on a large sample of the companies from India. Literature reveals that now the intangible assets play relatively an increasingly significant role in the decision making process of various users of corporate reports. This study shows that the overall disclosure of intangible assets is low in India. Thus this study may be of value to the corporate sector in India to explore the areas of intangible assets disclosure so that they can provide useful and relevant information to the users of annual reports.

Health and safety annual report 1989

International Nuclear Information System (INIS)

1989-01-01

This 1989 annual report on Health and Safety in BNFL is intended to give the public a general review of the impact of the Company's activities on its workforce, the public and the environment. The activities at Sellafield, Springfields, Chapelcross, Drigg and Capenhurst are outlined, together with sections on medical services and transport, and radiation monitoring of workforce and the environment. (author)

Computer Managed Instruction at Arthur Andersen & Company: A Status Report.

Science.gov (United States)

Dennis, Verl E.; Gruner, Dennis

1992-01-01

Computer managed instruction (CMI) based on the principle of mastery learning has been cost effective for job training in the tax division of Arthur Andersen & Company. The CMI software system, which uses computerized pretests and posttests to monitor training, has been upgraded from microcomputer use to local area networks. Success factors at…

Hedging Life and Pension Company Balance Sheets with Hybrid Derivatives

DEFF Research Database (Denmark)

Jørgensen, Peter Løchte

2009-01-01

Life and Pension companies are facing enhanced risks of market due to dynamic interest rates and unprecedented volatility in equities, jeopardising guarantee of performance to policyholders and shareholders. Evolving statutory requirements and financial reporting standards, add to the challenges...... for these companies. This paper highlights the utility of "Hybrid Derivatives" and the new risk based solvency reporting system, know as "Traffic Light System" adopted by the Danish Financial Supervisory Authority, as an answer to the challenges posed....

Evaluation of co-sourcing communications amongst international company and local public relations agencies (case company: company x)

OpenAIRE

Yin, Ying

2009-01-01

The subject of the thesis is the evaluation of co-sourcing communications amongst international company and local public relations agencies, taking the company x as a case. It analyses the environment the co-sourcing PR agencies communicate with international clients, compares with the current communications the case company has, and comes up with practical suggestions for the company to have better cooperation with local agencies to achieve mutual benefits. The theoretical part consi...

Foreign oil companies weathering Peru's political crisis

International Nuclear Information System (INIS)

Anon.

1992-01-01

This paper reports that foreign oil companies are weathering Peru's political crisis, and the outlook for increased foreign participation in Peru's petroleum sector remains promising. There has been improvement in the political turmoil and soured international relations that followed President Alberto Fujimori's Apr. 5 suspension of Peru's Congress, charging political corruption and attempts to block his fiscal reforms. But there are fresh concerns over an increase in terrorism aimed at oil industry facilities by antigovernment guerrilla groups in Peru. Meanwhile, state-owned oil company Petroleos del Peru (Petroperu) continues efforts to sell assets as part of Fujimori's mandated privatization program. And foreign companies continue to grapple with uncertainty and bureaucratic red tape in chasing investment opportunities in Peru's beleaguered but opening petroleum sector

Report on the Chatham gasoline market

International Nuclear Information System (INIS)

2000-01-01

A request to investigate was made by an independent gasoline retailer in Chatham, Ontario, alleging predatory pricing practices and abuse of dominant position by certain oil companies (Sunoco and Pioneer) during the spring of 1999. The Competition Bureau investigated the complaint and concluded that the conditions required to engage in the sort of anti-competitive conduct that was alleged, did not exist. No evidence of joint price determination at the wholesale or retail level between the two companies was found. The findings of the Competition Bureau detailed in this report disclosed that in the product and geographical market, namely retail gasoline sales in Chatham, Ontario,, there was no dominance by a single firm or group of firms at either the retail or wholesale level as required by Section 79 of the Competition Act, hence no grounds to proceed with an application to the Tribunal under Section 79

Taxation and regulation of petroleum companies under asymmetric information; a monograph

Energy Technology Data Exchange (ETDEWEB)

Osmundsen, P

1994-12-01

The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs.

Taxation and regulation of petroleum companies under asymmetric information; a monograph

International Nuclear Information System (INIS)

Osmundsen, P.

1994-12-01

The report relates to the taxation and regulation of petroleum companies. The main topics of this report are as follow: Taxation and regulation of petroleum companies under asymmetric information. A discussion of incentive problems and the principles for applying principal-agent analysis; taxation and regulation of petroleum companies under asymmetric information. A static adverse selection model; Petroleum Taxation with adverse selection. Interactions of dynamics in costs and information; Adverse selection and moral hazard in the petroleum industry, repeated auctions of incentive contracts; Petroleum taxation and regulation. Policy implications from principal-agent theory, and a comparison with the current Norwegian system. 54 refs., 7 figs

Regulatory scientific advice in drug development: does company size make a difference?

Science.gov (United States)

Putzeist, Michelle; Mantel-Teeuwisse, Aukje K; Gispen-De Wied, Christine C; Hoes, Arno W; Leufkens, Hubert G

2011-02-01

To assess whether the content of Scientific Advice (SA) questions addressed to a national drug regulatory agency is associated with company size. This may help to increase understanding about the knowledge, strategic, and regulatory gaps companies face during drug development. A cross-sectional analysis was performed of SA provided by the Dutch Medicines Evaluation Board (MEB) in 2006-2008. Definition of company size was based on ranking by total revenues (Scrip's Pharmaceutical Company League Tables 2008). The content of each SA question was scored according to predefined domains (quality, nonclinical, clinical, regulatory, and product information), their subdomains (e.g., efficacy), and a selection of additional content variables (e.g., endpoints, choice of active comparator). In total, 201 SA documents including 1,087 questions could be identified. Small, medium-sized, and large companies asked for SA 110 (54.7%), 40 (19.9%), and 51 (25.4%) times, respectively. Clinical questions were asked most often (65.9%), mainly including efficacy (33.2%) and safety questions (24.0%). The most frequent topics were overall efficacy and safety strategy. Small companies asked quality and nonclinical questions more often (P companies (P = 0.004). Small companies asked significantly more clinical questions about pharmacokinetics, including bioequivalence, than medium-sized and large companies (P Company size is associated with the content of SA questions. MEB advice accommodates both innovative and noninnovative drug development.

The Vocabulary Scores of Company Presidents. Technical Report 1984-1.

Science.gov (United States)

Smith, Richard M.; Supanich, Gary P.

In June 1983, 456 presidents from among 5,000 of the largest companies in the United States took a vocabulary test designed by the Johnson O'Connor Research Foundation, with the purpose of reexaming the contention that a large and exact vocabulary is an attribute characterizing executives. This Executive Vocabulary Test consisted of 50…

COMPANY SIZE, TRADING ACTIVITY AND LIQUIDITY AS A DETERMINANTS OF CROSS-SECTIONAL MOMENTUM TRADING STRATEGY ON RUSSIAN STOCK MARKET

Directory of Open Access Journals (Sweden)

Teplova T. V.

2014-06-01

Full Text Available Momentum-effect has many interpretations in the practice of investing and in understanding of anomalies in asset prices. We consider a Cross-Sectional momentum effects and the corresponding two medium-term (3 months or more trading strategies that are different from the trend following rules for individual assets. We tested four hypothesis deals with cross-sectional momentum effect on the Russian stock market and the possibility of building a self-financing (long-short trading strategy at three time horizon (stock market growth from 2004 until mid 2008, financial crisis and post-crisis periods. It is shown that for the Russian market cross-sectional momentum strategy with partly rebalanced portfolio maximizing portfolio return (134 stocks listed from 2004 to 2014 in the few Russian stock exchanges should be based on the three-month formation period and three-month holding period periods (3/1/3. We have identified elements of profit-maximizing momentum strategy: three time windows and determinants of assets. Monthly average return of arbitrage strategy is estimated at 1.5 % for 134 common shares. Implementation of the strategy for the post-crisis period does not allow to maximize profit. For 6-month and more investment windows it gets the advantage of reverse strategy (opening long positions in stocks with low investment results and short position for assets with high relative returns. Fundamental parameters of the issuer (size of companies like market capitalization and two measures of liquidity (trading activity and transaction costs like bid-ask spread are significant to maximize portfolio performance (we prove the growth of monthly average return ranging from 1.5 to 2.5 %. We find that size and liquidity control momentum strategy can earn positive profits in Russian stock market, larger than naïve momentum.

Valuation of oil companies - Implications for corporate behaviour; Verdsetting av internasjonale olje- og gasselskaper - implikasjoner for selskapsatferd

Energy Technology Data Exchange (ETDEWEB)

Osmundsen, Petter

2002-06-01

The report discusses control signals given by the stock market to listed companies and relates this to agency theory. Oil companies are used as a case. The market responds to financial signals from the companies. The market response on various financial indicators represents an implicit incentive scheme for the companies. This is described and the adaptation of the companies is discussed. In addition, the report deals with the significance of a threat of acquisition, and private vs. public ownership.

26 CFR 301.6231(a)(7)-2 - Designation or selection of tax matters partner for a limited liability company (LLC).

Science.gov (United States)

2010-04-01

... for a limited liability company (LLC). 301.6231(a)(7)-2 Section 301.6231(a)(7)-2 Internal Revenue... limited liability company (LLC). (a) In general. Solely for purposes of applying section 6231(a)(7) and... that allows the limitation of the liability of all members for the organization's debts and other...

Preparing Canada's power systems for transition to the year 2000: the Y2K programs of Canada's electric utility companies: province-by-province report

Energy Technology Data Exchange (ETDEWEB)

Anon.

1999-09-01

The province-by-province report covers BC Hydro; TransAlta, ATCO Ltd., EPCOR, and Enmax, SaskPower, Manitoba Hydro, Winnipeg Hydro, Ontario Power Generation, Ontario Hydro Services Company, Toronto Hydro, Hydro-Quebec and Energie Maclaren, Newfoundland and Labrador Hydro, Newfoundland Power, Nova Scotia Power, Maritime Electric,Yukon and Northwest Territories,Yukon Electrical Company Ltd., Northland Utilities (Yellowknife) Ltd. and Northland Utilities (NWT) Ltd. A report typically deals with inventory, testing and remediation of business systems, inventory, testing and remediation of operational control devices, business partner reviews, and preparation and exercising of contingency plans, as well as Y2K status and readiness reports, and dateline preparations.

Why the oil companies lost solar

International Nuclear Information System (INIS)

Miller, Damian

2013-01-01

Solar energy is a growing source of electricity supply. Oil companies including BP and Shell recognized this early on and entered the solar industry when it was still in its relative infancy. These companies invested heavily in vertically integrated solar companies that were at one point among the largest in the world. But neither BP nor Shell was successful, and they both decided to exit the solar market. This stands as a paradox since such companies have the funds, the long-term perspectives, the management systems, the multinational presence and the lobbying clout to potentially succeed in this new energy industry. Why were they not successful, and why did they ultimately exit? This paper uses innovation theory to explore the reasons why large incumbent corporations typically fail to succeed in commercializing disruptive innovations at scale. Evidence from semi-structured interviews and discussions with former employees of BP Solar and Shell Solar confirm the explanatory power of key constructs from innovation theory in accounting for the big oil companies' experience with solar technology. Ultimately, the findings suggest that oil companies would have done better to treat their solar businesses as separate stand-alone entities. - Highlights: • This paper examines why BP and Shell were not successful in solar, and exited. • It finds innovation theory to be very helpful in answering the question. • The evidence from semi-structured interviews, press reports, and archival documentation is in line with innovation theory. • Both the theory and the findings offer a different way forward for future oil and gas entrants

Final Technical Report. Upgrades to Alabama Power Company Hydroelectric Developments

Energy Technology Data Exchange (ETDEWEB)

Crew, James F. [Southern Company Generation, Birmingham, AL (United States). Hydro Services; Johnson, Herbie N. [Southern Company Generation, Birmingham, AL (United States). Hydro Services

2015-03-31

From 2010 to 2014, Alabama Power Company (“Alabama Power”) performed upgrades on four units at three of the hydropower developments it operates in east-central Alabama under licenses issued by the Federal Energy Regulatory Commission (“FERC”). These three hydropower developments are located on the Coosa River in Coosa, Chilton, and Elmore counties in east-central Alabama.

Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective

Directory of Open Access Journals (Sweden)

Anis Chariri

2009-06-01

Full Text Available This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is how organisational culture shapes the company on the construction of its financial reporting practice. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The company conducts itself in this way is because it reflects Javanese culture, a dominant culture in Indonesia. Furthermore, this study concludes that the way the actors in the company construct financial reporting practice is influenced by its organisational culture. The organisational culture of the company, which reflects Javanese culture, is able to shape the behaviour of its actors from the top level to lower levels to conduct ethical and transparent business practice. Thus, as Hines (1988 claims, this paper concludes that financial reporting practice is a socially constucted reality.

77 FR 3088 - Airworthiness Directives; General Electric Company Turbofan Engines

Science.gov (United States)

2012-01-23

... Airworthiness Directives; General Electric Company Turbofan Engines AGENCY: Federal Aviation Administration (FAA... Electric Company (GE) CF34-10E series turbofan engines. This AD was prompted by a report of heavy wear... turbofan engines installed on airplanes of U.S. registry. We also estimate that it will take about 8 work...

Web-Company Officals See Potential in Marketing College Sports Online.

Science.gov (United States)

Suggs, Welch

2000-01-01

Reports that many college and university athletics departments are utilizing one of two companies, Fansonly or Total Sports, for their Web site development and maintenance. The companies propose to deliver advertising profits, merchandising revenues, and donations to the university but so far monetary gains have been slight, as the sites face…

The Determinants of Voluntary Risk Disclosures: The Case of Shariah Compliant Companies in Malaysia

OpenAIRE

Rosli Nurul Fida; Mohammed Nor Farizal; Sanusi Zuraidah Mohd

2017-01-01

Risk reporting is essential in notifying investors on how companies manage the risks they engage in. Even though companies nowadays release information through press releases, corporate websites, and other forms of communications, they still have to disclose more information in their annual reports. The objective of this study is to examine the determinants of voluntary risk disclosures of Shariah compliant companies (ShCCs) in Malaysia, focusing on the religiosity factor and the ownership st...

Current status of implementation of IFRS in the preparation of financial statements of peruvian companies

Directory of Open Access Journals (Sweden)

Oscar Alfredo Diaz Becerra

2010-12-01

Full Text Available For investors and other users of financial information to be able to act with full transparency and reliability it is necessary, among other things, that it be prepared according to a regulatory framework that is based on international standards that in turn adapt to new requirements of the global economy. The high level of globalization of the world economy has led the International Financial Reporting Standards (IFRS to become the highest international standards applicable throughout the world and in the case of Peru, these standards have been made mandatory in preparing the financial statements of companies incorporated under the scope of the General Corporate law. Thus, the main purpose of this research , having an exploratory design, is ro have an initial approach on the compliance with the, implementation of IFRS in the preparation and presentation of financial statements of Peruvian companies that are not under the supervision of the National Supervisory Commission for Companies and Securities (CONASEV. To this end, first ít presents a general review of the theoretical framework of financial reporting and secondly, an analysis of the Peruvian Setting Accounting Standards related to the preparation and presentation of financial statements. The third part of this work presents and describes the methodological aspects used in the development of this research, for which it has developed a survey that includes eighteen closed questions and two open ended questions, structured according to our main and specific objectives of this research. The survey was distributed to a sample of companies selected from the universe defined in the research. The results are set out in the fourth section of the article, entitled, research results and which analyzes the responses to each of the survey questions. Finally, we present the conclusions and recommendations that can be reached, highlighting among the main ones, a high incidence of tax and legal aspects

17 CFR 270.3c-2 - Definition of beneficial ownership in small business investment companies.

Science.gov (United States)

2010-04-01

... 1940 § 270.3c-2 Definition of beneficial ownership in small business investment companies. For the... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Definition of beneficial ownership in small business investment companies. 270.3c-2 Section 270.3c-2 Commodity and Securities...

Creative Economy as Applied to Information Technology (IT Companies

Directory of Open Access Journals (Sweden)

Leonardo Fabris Lugoboni

2014-06-01

Full Text Available This research addresses creative economy, wherein creative industries are deemed amongst the economy's most dynamic sectors and are characterized as being those that highly prize intellectual capital, invest in technology and innovation. Collectively, these in turn offer individuals, businesses and cities opportunities to generate economic growth and development. The study herein presented sought to examine the application of creative economy at information technology companies. To this effect, IT professionals and others who work at large technology companies were interviewed so as to identify creative economy characteristics at companies comprised by this specific economic sector. Findings enabled the conclusion that creative economy is effectively present in IT companies´ day-to-day routines since the former is reportedly a sector that features a high degree of both dynamism and constant change, whereby creative economy characteristics help companies innovate whilst simultaneously hallmarks as being extremely demanding.

Where in the World are Canadian Oil and Gas Companies? 2012

Directory of Open Access Journals (Sweden)

Niloo Hojjati

2017-06-01

Full Text Available Begun in 2011 as an internal research tool for the development of the Extractive Resource Governance Program, this study seeks to answer the vital question: Where in the world are Canadian oil and gas companies? To answer this question, we extract firm-level information from publicly traded Canadian companies in order to establish the location of their activities around the globe.1 The data collected in the “Where in the World” (hereafter WIW project are presented through a publicly accessible interactive world map, which allows users to explore a specific country or region over time. This map can be accessed online at http://www.policyschool.ca/research-teaching/teaching-training/extractiveresource-governance/ergp-map/. For background information regarding the WIW project, including an extensive overview of the methodology, please refer to http://www.policyschool.ca/wp-content/uploads/2017/06/Where-in-the-WorldHojjati-Horsfield-Jordison-final.pdf. For a summarized overview of the annual data gathered in 2011, please refer to http://www.policyschool.ca/wp-content/ uploads/2017/06/2011-Where-in-the-World-Hojjati-Horsfield-Jordison-final.pdf. This report, as in the earlier report in this series, presents an extensive account of the global presence of Canadian oil and gas (hereafter O&G companies in the 2012 year of study.2 In total, 228 Canadian O&G companies conducted operations in 85 countries in 2012, extending their presence to every region of the world. While North America continued to serve as the primary destination for Canadian exploration and production activities, the role of Canadian O&G service companies increased significantly in the Middle Eastern oil and gas industry, particularly in the United Arab Emirates, Saudi Arabia, Kuwait, and Oman. This report begins with a regional overview of the international activities of Canadian exploration and production (E&P companies, followed by a summary of the level of activities on a

Activity-based Management of Logistic Costs in a Manufacturing Company: A Case of Increased Visibility of Logistics Costs in a Slovenian Paper Manufacturing Company