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

Science.gov (United States)

2012-01-01

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

Ability to analyze the statement of a problem as a metasubject result of learning

Directory of Open Access Journals (Sweden)

V.A. Guruzhapov

2014-08-01

Full Text Available We provide with the results of experimental research of younger school students ability to analyze and understand the missing terms of a mathematical problem as one of the components of metasubject educational outcomes. The pupils were offered tasks of the diagnostic technique developed by V.A. Guruzhapov, and aimed at assessing the relationships of varying quantities of items. The sample of subjects was 168 students of forms I-III of two Moscow schools. It was found that this technique can estimate the metasubject component of the educational process in the traditional system of education in terms of the analysis of the adequacy of the object display properties in its model. The validity of the methodology was tested in a training experiment conducted by L.N. Shilenkova. An analysis of tasks of another subject content than what was presented in diagnostic tasks was performed with younger students. After learning, the results of the experimental group students significantly improved. On this basis it is concluded that the proposed diagnostic tasks can be used to assess the ability of younger school students to analyze and understand the missing statements of the problem as one of the components of metasubject educational outcomes. The designed developing educational situation can be used in the practice of modern elementary school to enhance learning.

An Official American Thoracic Society Research Statement : Current Challenges Facing Research and Therapeutic Advances in Airway Remodeling

NARCIS (Netherlands)

Prakash, Y S; Halayko, Andrew J; Gosens, Reinoud; Panettieri Jr., Reynold A; Camoretti-Mercado, Blanca; Penn, Raymond B; Burgess, Janette K

2017-01-01

BACKGROUND: Airway remodeling (AR) is a prominent feature of asthma and other obstructive lung diseases that is minimally affected by current treatments. The goals of this Official American Thoracic Society (ATS) Research Statement are to discuss the scientific, technological, economic, and

Engaging with communities, engaging with patients: amendment to the NAPCRG 1998 Policy Statement on Responsible Research With Communities.

Science.gov (United States)

Allen, Michele L; Salsberg, Jon; Knot, Michaela; LeMaster, Joseph W; Felzien, Maret; Westfall, John M; Herbert, Carol P; Vickery, Katherine; Culhane-Pera, Kathleen A; Ramsden, Vivian R; Zittleman, Linda; Martin, Ruth Elwood; Macaulay, Ann C

2017-06-01

In 1998, the North American Primary Care Research Group (NAPCRG) adopted a groundbreaking Policy Statement endorsing responsible participatory research (PR) with communities. Since that time, PR gained prominence in primary care research. To reconsider the original 1998 Policy Statement in light of increased uptake of PR, and suggest future directions and applications for PR in primary care. This work contributed to an updated Policy Statement endorsed by NAPCRG in 2015. 32 university and 30 community NAPCRG-affiliated research partners, convened a workshop to document lessons learned about implementing processes and principles of PR. This document emerged from that session and reflection and discussion regarding the original Policy Statement, the emerging PR literature, and our own experiences. The foundational principles articulated in the 1998 Policy Statement remain relevant to the current PR environment. Lessons learned since its publication include that the maturation of partnerships is facilitated by participatory processes that support increased community responsibility for research projects, and benefits generated through PR extend beyond research outcomes. Future directions that will move forward the field of PR in primary care include: (i) improve assessment of PR processes to better delineate the links between how PR teams work together and diverse PR outcomes, (ii) increase the number of models incorporating PR into translational research from project inception to dissemination, and (iii) increase application of PR approaches that support patient engagement in clinical settings to patient-provider relationship and practice change research. PR has markedly altered the manner in which primary care research is undertaken in partnership with communities and its principles and philosophies continue to offer means to assure that research results and processes improve the health of all communities. © The Author 2016. Published by Oxford University Press. All

An official American Thoracic Society/European Respiratory Society statement: research questions in COPD

Directory of Open Access Journals (Sweden)

Bartolome R. Celli

2015-06-01

Full Text Available Chronic obstructive pulmonary disease (COPD is a leading cause of morbidity, mortality and resource use worldwide. The goal of this official American Thoracic Society (ATS/European Respiratory Society (ERS Research Statement is to describe evidence related to diagnosis, assessment, and management; identify gaps in knowledge; and make recommendations for future research. It is not intended to provide clinical practice recommendations on COPD diagnosis and management. Clinicians, researchers and patient advocates with expertise in COPD were invited to participate. A literature search of Medline was performed, and studies deemed relevant were selected. The search was not a systematic review of the evidence. Existing evidence was appraised and summarised, and then salient knowledge gaps were identified. Recommendations for research that addresses important gaps in the evidence in all areas of COPD were formulated via discussion and consensus. Great strides have been made in the diagnosis, assessment and management of COPD, as well as understanding its pathogenesis. Despite this, many important questions remain unanswered. This ATS/ERS research statement highlights the types of research that leading clinicians, researchers and patient advocates believe will have the greatest impact on patient-centred outcomes.

Radiation risk statement in the participant information for a research protocol that involves exposure to ionising radiation

International Nuclear Information System (INIS)

Caon, Martin

2005-01-01

A Human Research Ethics Committee (HREC) is required to scrutinise the protocols of clinical drug trials that recruit patients as participants. If the study involves exposing the participants to ionizing radiation the information provided to the participant should contain a radiation risk statement that is understandable by the Committee and the participant. The information that should be included in the risk statement is available from a variety of published sources and is discussed. The ARPANSA Code of Practice Exposure of Humans to Ionizing Radiation for Research Purposes (2005) states explicitly what the responsibilities of the researcher and the HREC are. Some research protocols do not provide the information required by good radiation protection practice and explicitly called for by the Code. Nine points (including: state that ionizing radiation is involved; that the radiation is additional to standard care; the effective dose to be received; the dose compared to natural background; the dose to the most exposed organs; a statement of risk; the benefits accruing from the exposure; ask the participant about previous exposures; name a contact person from whom information may be sought) that should be considered for inclusion in the participant information are presented and discussed. An example of a radiation risk statement is provided

Position statement on ethics, equipoise and research on charged particle radiation therapy.

Science.gov (United States)

Sheehan, Mark; Timlin, Claire; Peach, Ken; Binik, Ariella; Puthenparampil, Wilson; Lodge, Mark; Kehoe, Sean; Brada, Michael; Burnet, Neil; Clarke, Steve; Crellin, Adrian; Dunn, Michael; Fossati, Piero; Harris, Steve; Hocken, Michael; Hope, Tony; Ives, Jonathan; Kamada, Tadashi; London, Alex John; Miller, Robert; Parker, Michael; Pijls-Johannesma, Madelon; Savulescu, Julian; Short, Susan; Skene, Loane; Tsujii, Hirohiko; Tuan, Jeffrey; Weijer, Charles

2014-08-01

The use of charged-particle radiation therapy (CPRT) is an increasingly important development in the treatment of cancer. One of the most pressing controversies about the use of this technology is whether randomised controlled trials are required before this form of treatment can be considered to be the treatment of choice for a wide range of indications. Equipoise is the key ethical concept in determining which research studies are justified. However, there is a good deal of disagreement about how this concept is best understood and applied in the specific case of CPRT. This report is a position statement on these controversies that arises out of a workshop held at Wolfson College, Oxford in August 2011. The workshop brought together international leaders in the relevant fields (radiation oncology, medical physics, radiobiology, research ethics and methodology), including proponents on both sides of the debate, in order to make significant progress on the ethical issues associated with CPRT research. This position statement provides an ethical platform for future research and should enable further work to be done in developing international coordinated programmes of research. 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.

Expert's statement on the research reactor Munich II (FRM-II); Gutachterliche Stellungnahme zum Forschungsreaktor Muenchen II (FRM-II)

Energy Technology Data Exchange (ETDEWEB)

Liebert, Wolfgang; Friess, Friederike; Gufler, Klaus; Arnold, Nikolaus [Univ. fuer Bodenkultur (BOKU), Wien (Austria). Inst. fuer Sicherheits- und Risikowissenschaften (ISR)

2017-12-15

The Expert's statement on the research reactor FRM-II covers the following issues: The situation in Germany with respect to HEU (highly enriched uranium) fuel elements, the proliferation problems related to HEU fuel and the generated high-level radioactive wastes, possible safety hazards of an interim storage of HEU containing wastes, for instance in the interim storage facility Ahaus, possible safety hazards of final disposal of HEU containing radioactive wastes, possibilities to avoid the use of HEU fuel in order to prevent further production of these wastes, requirement of processing spent HEU containing fuel elements for final disposal.

THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES

Directory of Open Access Journals (Sweden)

Aprillia Aprillia

2015-12-01

Full Text Available Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with the real condition. The purpose of this research is to acquire a effectiveness of empirical proof of fraud triangle consisting of Pressure, Opportunity, and Rationalization in detecting financial statement fraud that are indicated by using Beneish Model. The sample of this research consists of 39 companies are indicated doing fraud and 57 companies aren’t indicated doing fraud listing at BEI (Bursa Efek Indonesia in 2012 – 2014. Test of this research uses logistic regression method. Based on the result and conclusion, this research shows that opportunity (independent commissioner ownership has significant effect to fraudulent financial statement while pressure (AGROW, financial target (ROA, and rationalization (Total accrual don’t have significant effect to fraudulent financial statement.

Replacement Nuclear Research Reactor. Supplement to Draft Environmental Impact Statement. Volume 3

International Nuclear Information System (INIS)

1999-01-01

The Draft Environmental Impact Statement for a replacement research reactor at Lucas Heights, was available for public examination and comment for some three months during 1998. A Supplement to the Draft Environmental Impact Statement (Draft EIS) has been completed and was lodged with Environment Australia on 18 January 1999. The Supplement is an important step in the overall environmental assessment process. It reviews submissions received and provides the proponent's response to issues raised in the public review period. General issues extracted from submissions and addressed in the Supplement include concern over liability issues, Chernobyl type accidents, the ozone layer and health issues. Further studies, relating to issues raised in the public submission process, were undertaken for the Supplementary EIS. These studies confirm, in ANSTO's view, the findings of the Draft EIS and hence the findings of the Final EIS are unchanged from the Draft EIS

Replacement Nuclear Research Reactor. Supplement to Draft Environmental Impact Statement. Volume 3

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-01-01

The Draft Environmental Impact Statement for a replacement research reactor at Lucas Heights, was available for public examination and comment for some three months during 1998. A Supplement to the Draft Environmental Impact Statement (Draft EIS) has been completed and was lodged with Environment Australia on 18 January 1999. The Supplement is an important step in the overall environmental assessment process. It reviews submissions received and provides the proponent`s response to issues raised in the public review period. General issues extracted from submissions and addressed in the Supplement include concern over liability issues, Chernobyl type accidents, the ozone layer and health issues. Further studies, relating to issues raised in the public submission process, were undertaken for the Supplementary EIS. These studies confirm, in ANSTO`s view, the findings of the Draft EIS and hence the findings of the Final EIS are unchanged from the Draft EIS

Bivalence, Classical Logic and the Problem of Contingent Statements

African Journals Online (AJOL)

... the core of logic; Furthermore, there may be no conflict between the principle of bivalence and other systems of logic that are not strictly bivalent, if their justification does not rely on a rejection of the principle of bivalence. Keywords: Bivalence, Contingent statements, Classical logic, Non-contradiction, Necessity, Ontology ...

Preschool Teacher Candidates' Research Qualifications and Anxiety Level towards Research

Science.gov (United States)

Konokman, Gamze Yavuz; Yelken, Tugba; Yokus, Gürol

2015-01-01

Problem Statement: Acquisition of research qualifications are one of the most demanded learning outcomes of education faculties. There is great emphasis on building a research identity by developing the skills of students in the department of education faculties. However, very few surveys analyze the current situation of university students in the…

Position Statement on Active Outdoor Play

Science.gov (United States)

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

2015-01-01

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

Position Statement on Active Outdoor Play.

Science.gov (United States)

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

2015-06-08

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

Position Statement on Active Outdoor Play

Directory of Open Access Journals (Sweden)

Mark S. Tremblay

2015-06-01

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

The Factors Affecting Definition of Research Problems in Educational Technology Researches

Science.gov (United States)

Bahçekapili, Ekrem; Bahçekapili, Tugba; Fis Erümit, Semra; Göktas, Yüksel; Sözbilir, Mustafa

2013-01-01

Research problems in a scientific research are formed after a certain process. This process starts with defining a research topic and transforms into a specific research problem or hypothesis. The aim of this study was to examine the way educational technology researchers identify their research problems. To this end, sources that educational…

Financial Statement Fraud Detection using Text Mining

OpenAIRE

Rajan Gupta; Nasib Singh Gill

2013-01-01

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

In Brief: Geoengineering draft statement

Science.gov (United States)

Showstack, Randy

2009-04-01

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

ISRIA statement: ten-point guidelines for an effective process of research impact assessment.

Science.gov (United States)

Adam, Paula; Ovseiko, Pavel V; Grant, Jonathan; Graham, Kathryn E A; Boukhris, Omar F; Dowd, Anne-Maree; Balling, Gert V; Christensen, Rikke N; Pollitt, Alexandra; Taylor, Mark; Sued, Omar; Hinrichs-Krapels, Saba; Solans-Domènech, Maite; Chorzempa, Heidi

2018-02-08

As governments, funding agencies and research organisations worldwide seek to maximise both the financial and non-financial returns on investment in research, the way the research process is organised and funded is becoming increasingly under scrutiny. There are growing demands and aspirations to measure research impact (beyond academic publications), to understand how science works, and to optimise its societal and economic impact. In response, a multidisciplinary practice called research impact assessment is rapidly developing. Given that the practice is still in its formative stage, systematised recommendations or accepted standards for practitioners (such as funders and those responsible for managing research projects) across countries or disciplines to guide research impact assessment are not yet available.In this statement, we propose initial guidelines for a rigorous and effective process of research impact assessment applicable to all research disciplines and oriented towards practice. This statement systematises expert knowledge and practitioner experience from designing and delivering the International School on Research Impact Assessment (ISRIA). It brings together insights from over 450 experts and practitioners from 34 countries, who participated in the school during its 5-year run (from 2013 to 2017) and shares a set of core values from the school's learning programme. These insights are distilled into ten-point guidelines, which relate to (1) context, (2) purpose, (3) stakeholders' needs, (4) stakeholder engagement, (5) conceptual frameworks, (6) methods and data sources, (7) indicators and metrics, (8) ethics and conflicts of interest, (9) communication, and (10) community of practice.The guidelines can help practitioners improve and standardise the process of research impact assessment, but they are by no means exhaustive and require evaluation and continuous improvement. The prima facie effectiveness of the guidelines is based on the systematised

No Problem? No Research, Little Learning ... Big Problem!

Directory of Open Access Journals (Sweden)

Fernando Ornelas Marques

2012-06-01

Full Text Available The motivation to carry out this study stemmed from the generalized perception that nowadays youth lacks the skills for the 21st century. Especially the high-level competences like critical thinking, problem solving and autonomy. Several tools can help to improve these competences (e.g. the SCRATCH programming language, but, as researchers and educators, we are mostly concerned with the skill to recognize problems. What if we do not find problems to solve? What if we do not even feel the need to find or solve problems? The problem is to recognize the problem; the next step is to equate the problem; finally we have to feel the need to solve it. No need? No invention. Recognizing a problem is probably the biggest problem of everyday life, because we are permanently faced with problems (many ill-defined problems, which we need to identify, equate and solve.

Stakeholder Orientation in Cruise Lines’ Mission Statements

Directory of Open Access Journals (Sweden)

Lara Penco

2017-11-01

Full Text Available Consistent with the extant management literature, mission statements are crucial for the sustainability and growth of any firms and have been considered to be a tool for the strategic management process. Despite the considerable attention awarded to this theme, the role of the mission statement in the strategic management of tourism firms has not been sufficiently highlighted. The present paper tries to bridge this literature gap and aims to (i analyze the content of mission statements; and (ii investigate the stakeholder orientation of cruise line mission statements. We apply a content analysis method to analyze the mission statements of 44 cruise lines, employing three different perspectives: (1 the inclusion of stakeholder groups; (2 mentions of specific “mission” components; (3 reference to four goals usually assigned to mission statements. The analysis was performed using the software package QDA-Miner. The results suggest that it is possible to identify four clusters of firms that present similar content in their mission statements, and that cruise companies tend to reserve a major attention to customers. This contribution presents some valuable research implications mainly useful for researchers and academics, but also maybe of benefit to professionals and investors.

Predicting Financial Statements Corporate Fraud: Beneish M-score Model

OpenAIRE

Hariri, Hariri; Pradana, Ayub Wijayati Sapta; Widjajanti, Sri Luki

2017-01-01

This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in ...

A lack of vision: evidence for poor communication of visual problems and support needs in education statements/plans for children with SEN.

Science.gov (United States)

Little, J-A; Saunders, K J

2015-02-01

Visual dysfunction is more common in children with neurological impairments and previous studies have recommended such children receive visual and refractive assessment. In the UK, children with neurological impairment often have educational statementing for Special Educational Needs (SEN) and the statement should detail all health care and support needs to ensure the child's needs are met during school life. This study examined the representation of visual information in statements of SEN and compared this to orthoptic visual information from school visual assessments for children in a special school in Northern Ireland, UK. The parents of 115 school children in a special school were informed about the study via written information. Participation involved parents permitting the researchers to access their child's SEN educational statement and orthoptic clinical records. Statement information was accessed for 28 participants aged between four and 19 years; 25 contained visual information. Two participants were identified in their statements as having a certification of visual impairment. An additional 10 children had visual acuity ≥ 0.3 logMAR. This visual deficit was not reported in statements in eight out of these 12 cases (67%). 11 participants had significant refractive error and wore spectacles, but only five (45%) had this requirement recorded in their statement. Overall, 10 participants (55%) had either reduced visual acuity or significant refractive error which was not recorded in their statement. Despite additional visual needs being common, and described in clinical records, the majority of those with reduced vision and/or spectacle requirements did not have this information included in their statement. If visual limitations are not recognized by educational services, the child's needs may not be met during school life. More comprehensive eye care services, embedded with stakeholder communication and links to education are necessary to improve

Position Statement on Active Outdoor Play

OpenAIRE

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

2015-01-01

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

Policy Statements Issued by Scientific Societies: Why Less can be More

Science.gov (United States)

Folger, P. F.

2001-12-01

The results of hydrological research are increasingly important to decision-makers grappling with problems as diverse as global climate change, non-point source pollution, extreme weather events, and damage from flooding. In some cases scientific aspects of these problems are interwoven with economic, political and social disputes, and policy makers often seek the consensus scientific opinion to help shape the debate. Policy or position statements issued by scientific societies like AGU can embody scientific consensus and thus inform the public and policy makers. But this is not always the case. The potential for creating public misunderstanding is ever present. Therefore, the process leading to a policy statement needs to be deliberative, inclusive to the extent possible, and circumspect. In contrast to advocacy organizations or trade groups, as a learned society AGU and members acting on its behalf should only advocate positions on political or social issues that are based solely on available geophysical data and recognized scientific debate. That does not mean that AGU and other scientific societies must refrain from entering a political debate. AGU has a responsibility to its members to adopt positions of advocacy on geophysical science issues based on their intrinsic merits and needs. However, a learned society like AGU should state only what is credible about the scientific aspects of a political debate and not overstep its authority as an objective source of analysis and commentary for the geophysical sciences. Before adopting an advocacy position, AGU's volunteers follow a process that includes checks and balances so that the final statement is based on sound scientific issues and reflects the interests of the Union as a whole. Any AGU member or committee can propose a position statement, but the Committee on Public Affairs (COPA) decides whether the proposal fall within the guidelines for advocacy. If it does and if COPA considers the issue worthy of an

Learner-Centered Teaching and Improving Learning by Writing Down the Statement of Problems in an Introductory Physics Course

Science.gov (United States)

Aurora, Tarlok

2005-04-01

In a calculus-based introductory physics course, students were assigned to write the statements of word problems (along with the accompanying diagrams if any), analyze these, identify important concepts/equations and try to solve these end-of- chapter homework problems. They were required to bring to class their written assignment until the chapter was completed in lecture. These were quickly checked at the beginning of the class. In addition, re-doing selected solved examples in the textbook were assigned as homework. Where possible, students were asked to look for similarities between the solved-examples and the end-of-the-chapter problems, or occasionally these were brought to the students' attention. It was observed that many students were able to solve several of the solved-examples on the test even though the instructor had not solved these in class. This was seen as an improvement over the previous years. It made the students more responsible for their learning. Another benefit was that it alleviated the problems previously created by many students not bringing the textbooks to class. It allowed more time for problem solving/discussions in class.

Automated Understanding of Financial Statements Using Neural Networks and Semantic Grammars

OpenAIRE

Markovitch, J. S.

1995-01-01

This article discusses how neural networks and semantic grammars may be used to locate and understand financial statements embedded in news stories received from on-line news wires. A neural net is used to identify where in the news story a financial statement appears to begin. A grammar then is applied to this text in an effort to extract specific facts from the financial statement. Applying grammars to financial statements presents unique parsing problems since the dollar amounts of financi...

A Taylor weak-statement algorithm for hyperbolic conservation laws

Science.gov (United States)

Baker, A. J.; Kim, J. W.

1987-01-01

Finite element analysis, applied to computational fluid dynamics (CFD) problem classes, presents a formal procedure for establishing the ingredients of a discrete approximation numerical solution algorithm. A classical Galerkin weak-statement formulation, formed on a Taylor series extension of the conservation law system, is developed herein that embeds a set of parameters eligible for constraint according to specification of suitable norms. The derived family of Taylor weak statements is shown to contain, as special cases, over one dozen independently derived CFD algorithms published over the past several decades for the high speed flow problem class. A theoretical analysis is completed that facilitates direct qualitative comparisons. Numerical results for definitive linear and nonlinear test problems permit direct quantitative performance comparisons.

Processes involved in solving mathematical problems

Science.gov (United States)

Shahrill, Masitah; Putri, Ratu Ilma Indra; Zulkardi, Prahmana, Rully Charitas Indra

2018-04-01

This study examines one of the instructional practices features utilized within the Year 8 mathematics lessons in Brunei Darussalam. The codes from the TIMSS 1999 Video Study were applied and strictly followed, and from the 183 mathematics problems recorded, there were 95 problems with a solution presented during the public segments of the video-recorded lesson sequences of the four sampled teachers. The analyses involved firstly, identifying the processes related to mathematical problem statements, and secondly, examining the different processes used in solving the mathematical problems for each problem publicly completed during the lessons. The findings revealed that for three of the teachers, their problem statements coded as `using procedures' ranged from 64% to 83%, while the remaining teacher had 40% of his problem statements coded as `making connections.' The processes used when solving the problems were mainly `using procedures', and none of the problems were coded as `giving results only'. Furthermore, all four teachers made use of making the relevant connections in solving the problems given to their respective students.

Representation of Students in Solving Simultaneous Linear Equation Problems Based on Multiple Intelligence

Science.gov (United States)

Yanti, Y. R.; Amin, S. M.; Sulaiman, R.

2018-01-01

This study described representation of students who have musical, logical-mathematic and naturalist intelligence in solving a problem. Subjects were selected on the basis of multiple intelligence tests (TPM) consists of 108 statements, with 102 statements adopted from Chislet and Chapman and 6 statements equal to eksistensial intelligences. Data were analyzed based on problem-solving tests (TPM) and interviewing. See the validity of the data then problem-solving tests (TPM) and interviewing is given twice with an analyzed using the representation indikator and the problem solving step. The results showed that: the stage of presenting information known, stage of devising a plan, and stage of carrying out the plan those three subjects were using same form of representation. While he stage of presenting information asked and stage of looking back, subject of logical-mathematic was using different forms of representation with subjects of musical and naturalist intelligence. From this research is expected to provide input to the teacher in determining the learning strategy that will be used by considering the representation of students with the basis of multiple intelligences.

Brief report : ethical problems in research practice

OpenAIRE

Colnerud, Gunnel

2013-01-01

Most accounts of the ethical problems facing researchers across a broad spectrum of research fields come from ethicists, ethics committees, and specialists committed to the study of ethics in human research. In contrast, this study reports on the ethical questions that researchers, themselves, report facing in their everyday practice. Fifty-five Swedish researchers contributed 109 examples of ethical dilemmas, conflicts, and problems in research. They were all researchers at the postdoctoral ...

Assisting an Australian Aboriginal and Torres Strait Islander person with gambling problems: a Delphi study.

Science.gov (United States)

Bond, Kathy S; Dart, Katrina M; Jorm, Anthony F; Kelly, Claire M; Kitchener, Betty A; Reavley, Nicola J

2017-08-02

Gambling problems appear to be more prevalent in the Australian Aboriginal and Torres Strait Islander population than in the non-Indigenous population. Although gambling harms can be significant, treatment-seeking rates are low. The Delphi expert consensus method was used to develop a set of guidelines on how a family or community member can assist an Aboriginal or Torres Strait Islander person with gambling problems. Building on a previous systematic review of websites, books and journal articles a questionnaire was developed that contained items about the knowledge, skills and actions needed for supporting an Aboriginal or Torres Strait Islander person with gambling problems. These items were rated over three rounds by an expert panel comprising professionals who provide treatment to or conduct research with Aboriginal and Torres Strait Islander people with gambling problems. A total of 22 experts rated 407 helping statements according to whether they thought the statements should be included in these guidelines. There were 225 helping statements that were endorsed by at least 90% of participants. These endorsed statements were used to develop the guidelines. Experts were able to reach substantial consensus on how someone can recognise the signs of gambling problems and support an Aboriginal or Torres Strait Islander person to change.

The Influence of Problems Faced during Internships on Interns' Views of Their Profession and Their Intention to Work in the Tourism Industry

Science.gov (United States)

Kasli, Mehmet; Ilban, Mehmet Oguzhan

2013-01-01

Problem Statement: The problem of this research is identifying the difficulties that undergraduate students experience during their internships and assessing their future intention to work in the tourism industry. Purpose of Study: This research aims to identify the problems undergraduate students encounter as interns in tourism programs and to…

[The ALANAM statement on public health policy].

Science.gov (United States)

Goic, Alejando; Armas, Rodolfo

2010-12-01

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

A Statement of Values for Our Research on Music in Peacebuilding: A Synthesis of Galtung and Ikeda's Peace Theories

Science.gov (United States)

Urbain, Olivier

2016-01-01

Recent years have seen a growing interest in research linking musicking and peacebuilding, and the establishment of the Min-On Music Research Institute (MOMRI) in 2014 in Tokyo follows this trend. Its mission statement is: "To pursue a multidisciplinary investigation of the potential application of music in peacebuilding activities," in…

Research Integrity and Research Ethics in Professional Codes of Ethics: Survey of Terminology Used by Professional Organizations across Research Disciplines.

Science.gov (United States)

Komić, Dubravka; Marušić, Stjepan Ljudevit; Marušić, Ana

2015-01-01

Professional codes of ethics are social contracts among members of a professional group, which aim to instigate, encourage and nurture ethical behaviour and prevent professional misconduct, including research and publication. Despite the existence of codes of ethics, research misconduct remains a serious problem. A survey of codes of ethics from 795 professional organizations from the Illinois Institute of Technology's Codes of Ethics Collection showed that 182 of them (23%) used research integrity and research ethics terminology in their codes, with differences across disciplines: while the terminology was common in professional organizations in social sciences (82%), mental health (71%), sciences (61%), other organizations had no statements (construction trades, fraternal social organizations, real estate) or a few of them (management, media, engineering). A subsample of 158 professional organizations we judged to be directly involved in research significantly more often had statements on research integrity/ethics terminology than the whole sample: an average of 10.4% of organizations with a statement (95% CI = 10.4-23-5%) on any of the 27 research integrity/ethics terms compared to 3.3% (95% CI = 2.1-4.6%), respectively (Porganizations should define research integrity and research ethics issues in their ethics codes and collaborate within and across disciplines to adequately address responsible conduct of research and meet contemporary needs of their communities.

Problems of research politics

International Nuclear Information System (INIS)

Luest, R.

1977-01-01

The development in the FRG is portrayed. Illustrated by a particular example, the problems of basic research and of the scientists are presented looking back, looking at the present, and into the future. (WB) [de

Eight statements on environmental research in the social sciences

International Nuclear Information System (INIS)

Prittwitz, V.

1985-01-01

Social science research on environmental problems has two main tasks: (1) to provide critical practice-oriented contributions to present and threatening environmental problems, and (2) to draw the humans-and-nature problematique into social science concepts and theoretical frameworks. In this paper, the prerequisites for achieving both tasks as well as the theoretical, political, and institutional aspects that affect them are discussed. The focus of the discussion is the interdependence between practical problem solving and development of theory. (orig.) [de

Collective statement on the role of research in a nuclear regulatory context

International Nuclear Information System (INIS)

2001-01-01

In the present context of deregulation and privatisation of the nuclear industry, maintaining an adequate level of nuclear safety research is a primary concern for nuclear regulators, researchers and nuclear power plant licensees, as well as for government officials and the public. While these different stakeholders may have common concerns and interests, there may also be differences. At the international level, it is important to understand that divisions exist both within and among countries, not only in national cultures but also in the way regulators, researchers and licensees view the rote of research. An international gathering under the auspices of the OECD Nuclear Energy Agency (NEA) took place in June 2001, bringing together heads of nuclear regulatory bodies of NEA Member countries, senior regulators, senior executives of research organisations and leaders from the nuclear industry to discuss their perceptions of the rote of research in a nuclear regulatory context. This collective statement represents an international consensus on a rationale for regulatory research for currently operating nuclear reactors and for future reactors, and sets forth specific recommendations to NEA standing technical committees and Member countries. The intended audience is primarily nuclear safety regulators, senior researchers and industry leaders. Government authorities, nuclear power plant operators and the general public may also be interested. (author)

Detached Statements

Directory of Open Access Journals (Sweden)

Mark McBride

2018-04-01

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

Selected problems in auditing the financial statements of credit institutions

OpenAIRE

Joanna Wielgórska-Leszczyńska

2016-01-01

The article presents issues deserving special attention in the area of auditing the financial statements of credit institution. Without a doubt, these are the financial instruments, including credit exposures. To properly audit these instruments it is required to verify the accuracy of the valuation. Such verification in the case of credit exposures is preceded by appropriate category qualification followed by impairment write-off determined considering the established security. T...

Planning for quality stewardship: The sitewide environmental impact statement

International Nuclear Information System (INIS)

Webb, D.

1995-01-01

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

THE FINANCIAL STATEMENTS OF USER REQUIREMENTS

Directory of Open Access Journals (Sweden)

Olga Gandziuk

2016-11-01

Full Text Available The aim of the study is to investigate qualitative characteristics of financial reporting in the context of the interests of different groups of users. The subject of research is the financial statements of the enterprise. Methodology. The theoretical base of the study are the provisions of general scientific theory of knowledge studied phenomena and processes, in particular: the methods of induction and deduction (in determining the principles of formation of the financial statements; analysis and synthesis (in establishing the role and importance of reporting to the needs of users comparisons, associations and analogies (the justification of qualitative characteristics of financial statements. The information base for scientific research became scientific papers and publications of domestic and foreign scientists-economists, materials of scientific-practical conferences, legislative and normative documents, the World Bank materials and International Accounting Standards Board. Results of the research showed that in the present conditions of economic activities of Ukrainian enterprises, for the effective functioning of the company, is required to have them control system was adequate to the environment, and this is possible only if the relevant information systems. The financial statement plays a crucial role in the management of the company and is the main source of information about the firm’s financial condition. The basic groups of users of financial statements, depending on the interest that they show to the results of activity of the enterprise: external and internal. External users are classified into direct users and not a direct financial interest. It was determined that the financial statements should meet, first of all, the information needs of users with a direct financial interest, it is this group of users has the most leverage to influence the company. The influence of the quality characteristics of the formation of the real

Draft Statement of Work / Performance Work Statement SOL-R3-13-00006: Region 3 - National Remedial Action Contracts / Multiple Award Competition

Science.gov (United States)

Region 3 - EPA is performing market research to determine if industry has the capability and capacity to perform the work, on a national level, as described in the attached draft Statement of Work /Performance Work Statement(SOW/PWS).

Systematization of falsification risk factors in financial statements: accounting aspect

Directory of Open Access Journals (Sweden)

N.О. Mizyakina

2016-12-01

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

Statement on Publication Ethics for Editors and Publishers

Science.gov (United States)

2016-01-01

The digitization and related developments in journal editing and publishing necessitate increasing the awareness of all stakeholders of science communication in the emerging global problems and possible solutions. Journal editors and publishers are frequently encountered with the fast-growing problems of authorship, conflicts of interest, peer review, research misconduct, unethical citations, and inappropriate journal impact metrics. While the number of erroneous and unethical research papers and wasteful, or 'predatory', journals is increasing exponentially, responsible editors are urged to 'clean' the literature by correcting or retracting related articles. Indexers are advised to implement measures for accepting truly influential and ethical journals and delisting sources with predatory publishing practices. Updating knowledge and skills of authors, editors and publishers, developing and endorsing recommendations of global editorial associations, and (re)drafting journal instructions can be viewed as potential tools for improving ethics of academic journals. The aim of this Statement is to increase awareness of all stakeholders of science communication of the emerging ethical issues in journal editing and publishing and initiate a campaign of upgrading and enforcing related journal instructions. PMID:27510376

EARTHQUAKE RESEARCH PROBLEMS OF NUCLEAR POWER GENERATORS

Energy Technology Data Exchange (ETDEWEB)

Housner, G. W.; Hudson, D. E.

1963-10-15

Earthquake problems associated with the construction of nuclear power generators require a more extensive and a more precise knowledge of earthquake characteristics and the dynamic behavior of structures than was considered necessary for ordinary buildings. Economic considerations indicate the desirability of additional research on the problems of earthquakes and nuclear reactors. The nature of these earthquake-resistant design problems is discussed and programs of research are recommended. (auth)

75 FR 1359 - Notice of Availability of Final Environmental Impact Statement for the Proposed Construction of...

Science.gov (United States)

2010-01-11

... Environmental Impact Statement for the Proposed Construction of the Western Wake Regional Wastewater Management... Environmental Impact Statement for the proposed construction of the Western Wake Regional Wastewater Management... initial Web version of the Final Environmental Impact Statement had problems with the Web links. The web...

Research Integrity and Research Ethics in Professional Codes of Ethics: Survey of Terminology Used by Professional Organizations across Research Disciplines

Science.gov (United States)

Komić, Dubravka; Marušić, Stjepan Ljudevit; Marušić, Ana

2015-01-01

Professional codes of ethics are social contracts among members of a professional group, which aim to instigate, encourage and nurture ethical behaviour and prevent professional misconduct, including research and publication. Despite the existence of codes of ethics, research misconduct remains a serious problem. A survey of codes of ethics from 795 professional organizations from the Illinois Institute of Technology’s Codes of Ethics Collection showed that 182 of them (23%) used research integrity and research ethics terminology in their codes, with differences across disciplines: while the terminology was common in professional organizations in social sciences (82%), mental health (71%), sciences (61%), other organizations had no statements (construction trades, fraternal social organizations, real estate) or a few of them (management, media, engineering). A subsample of 158 professional organizations we judged to be directly involved in research significantly more often had statements on research integrity/ethics terminology than the whole sample: an average of 10.4% of organizations with a statement (95% CI = 10.4-23-5%) on any of the 27 research integrity/ethics terms compared to 3.3% (95% CI = 2.1–4.6%), respectively (Pethics concepts used prescriptive language in describing the standard of practice. Professional organizations should define research integrity and research ethics issues in their ethics codes and collaborate within and across disciplines to adequately address responsible conduct of research and meet contemporary needs of their communities. PMID:26192805

Position Statement on Motivations, Methodologies, and Practical Implications of Educational Neuroscience Research: fMRI Studies of the Neural Correlates of Creative Intelligence

Science.gov (United States)

Geake, John

2011-01-01

In this position statement it is argued that educational neuroscience must necessarily be relevant to, and therefore have implications for, both educational theory and practice. Consequently, educational neuroscientific research necessarily must embrace educational research questions in its remit.

Research, Research Gap and the Research Problem

OpenAIRE

Dissanayake, D.M.N.S.W.

2013-01-01

Mainly, due to new scientific inquiries and technological advancements Knowledge becomes obsolete. So it creates a dilemma where the applicability of so called theories and models which we learnt in class can still be applied to solve problems? Thus, the scholars bring the notion of RESEARCH as a definite solution which enriches the existing understanding of a phenomenon. This can be either a theory testing or a theory extension (theory building) approach. In fact, gap identification and form...

Selection and reliability of financial ratios in an attempt to analyse financial statements. An empirical research of the listed companies at Greek stock exchange in Construction Sector. Dimitrios Tsiolis MA Finance

OpenAIRE

Tsiolis, Dimitrios

2008-01-01

Financial ratio analysis is a widely known financial statements analysis tool and is used to evaluate companies` financial position. Careful selection process in collaboration with other financial statement analysis techniques as well as taking into consideration the financial ratio analysis problems can lead the companies' analysts to a clear determination of their company's financial position.

Usage of internal statements in making consolidated financial statement

Directory of Open Access Journals (Sweden)

V.N. Herman

2016-12-01

Full Text Available The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company’s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining.

Seismodynamics of extended underground structures and soils: Statement of the problem and self-similar solutions

Science.gov (United States)

Georgievskii, D. V.; Israilov, M. Sh.

2015-07-01

In the problems of common vibrations of extended underground structures (pipelines and tunnels) and soil, an approach of the one-dimensional deformation of the medium is developed; this approach is based on the assumption that the soil deformation in the direction of seismic wave propagation coinciding with the pipeline axis is prevailing. The analytic solutions are obtained in the cases where the wave velocity in the soil is respectively less or greater than the wave velocity in the pipeline. The parameters influencing the pipeline fracture are revealed and methods for increasing the seismic stability of such structures are given. The possibility of the pipeline fatigue fracture is pointed out. The statements and solutions of parabolic problems modeling the physical phenomena in soils in the case of discontinuous velocity on the boundaries at the initial time are given. The notion of generalized vorticity diffusion is introduced and the cases of self-similarity existence are classified. A detailed analysis is performed for the non-Newtonian polynomial fluid, the medium close in properties to the rigidly ideally plastic body, and the viscoplastic Shvedov—Bingham body. In the case of physically linear medium, new self-similar solutions are obtained which describe the process of unsteady axially symmetric shear in spherical coordinates. The first approximation to the asymptotic solution of the problem of the vortex sheet diffusion is constructed in a medium with small polynomial nonlinearity. The solutions polynomially decreasing to zero as the self-similar variable increases are proposed in the class of two-constant fluids.

76 FR 54767 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2011-09-02

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-8] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 08/22/2011 Through... the Chemistry and Metallurgy Research Replacement Project, To Address New Geologic Information...

Corporate governance, audit firm size and restated financial statement in Indonesia stock exchange

Directory of Open Access Journals (Sweden)

Ardiansyah Rasyid

2014-07-01

Full Text Available This research aims to describe the corporations to take restatement in financial statement such as, corporate governance implementation and size of Audit Firm. Corporate Governance and size of Audit Firm are involved in auditing process. Theoretically, those influence the quality of financial statement. The occurrence of restatement of financial reporting is as a proxy for a lower of financial statement quality. Hence, corporate governance and size of Audit Firm should prevent from restated financial statement. The result of this research describe that number of independent commissioner and number of audit committee do not prevent from restated financial statement. In addition, size of Audit Firm is not obvious to increase the quality of financial statement, because there are several of big four audit firms have been appointed by such corporation as external auditor or some of restatements have been done by non-big four. This research describes the composition of independent commissioner, audit committee and also Audit Firms size do not influence directly to restated financial statement.

Statistical problems in medical research

African Journals Online (AJOL)

STORAGESEVER

2008-12-29

Dec 29, 2008 ... medical research, there are some common problems in using statistical methodology which may result ... optimal combination of diagnostic tests for osteoporosis .... randomization used include stratification and minimize-.

76 FR 24021 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-04-29

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-6] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental. Impact Statements Filed 04/18/2011 Through..., Draft Supplement, NNSA, NM, Nuclear Facility of the Chemistry and Metallurgy Research Replacement...

Examining problem solving in physics-intensive Ph.D. research

Directory of Open Access Journals (Sweden)

Anne E. Leak

2017-07-01

Full Text Available Problem-solving strategies learned by physics undergraduates should prepare them for real-world contexts as they transition from students to professionals. Yet, graduate students in physics-intensive research face problems that go beyond problem sets they experienced as undergraduates and are solved by different strategies than are typically learned in undergraduate coursework. This paper expands the notion of problem solving by characterizing the breadth of problems and problem-solving processes carried out by graduate students in physics-intensive research. We conducted semi-structured interviews with ten graduate students to determine the routine, difficult, and important problems they engage in and problem-solving strategies they found useful in their research. A qualitative typological analysis resulted in the creation of a three-dimensional framework: context, activity, and feature (that made the problem challenging. Problem contexts extended beyond theory and mathematics to include interactions with lab equipment, data, software, and people. Important and difficult contexts blended social and technical skills. Routine problem activities were typically well defined (e.g., troubleshooting, while difficult and important ones were more open ended and had multiple solution paths (e.g., evaluating options. In addition to broadening our understanding of problems faced by graduate students, our findings explore problem-solving strategies (e.g., breaking down problems, evaluating options, using test cases or approximations and characteristics of successful problem solvers (e.g., initiative, persistence, and motivation. Our research provides evidence of the influence that problems students are exposed to have on the strategies they use and learn. Using this evidence, we have developed a preliminary framework for exploring problems from the solver’s perspective. This framework will be examined and refined in future work. Understanding problems

Examining problem solving in physics-intensive Ph.D. research

Science.gov (United States)

Leak, Anne E.; Rothwell, Susan L.; Olivera, Javier; Zwickl, Benjamin; Vosburg, Jarrett; Martin, Kelly Norris

2017-12-01

Problem-solving strategies learned by physics undergraduates should prepare them for real-world contexts as they transition from students to professionals. Yet, graduate students in physics-intensive research face problems that go beyond problem sets they experienced as undergraduates and are solved by different strategies than are typically learned in undergraduate coursework. This paper expands the notion of problem solving by characterizing the breadth of problems and problem-solving processes carried out by graduate students in physics-intensive research. We conducted semi-structured interviews with ten graduate students to determine the routine, difficult, and important problems they engage in and problem-solving strategies they found useful in their research. A qualitative typological analysis resulted in the creation of a three-dimensional framework: context, activity, and feature (that made the problem challenging). Problem contexts extended beyond theory and mathematics to include interactions with lab equipment, data, software, and people. Important and difficult contexts blended social and technical skills. Routine problem activities were typically well defined (e.g., troubleshooting), while difficult and important ones were more open ended and had multiple solution paths (e.g., evaluating options). In addition to broadening our understanding of problems faced by graduate students, our findings explore problem-solving strategies (e.g., breaking down problems, evaluating options, using test cases or approximations) and characteristics of successful problem solvers (e.g., initiative, persistence, and motivation). Our research provides evidence of the influence that problems students are exposed to have on the strategies they use and learn. Using this evidence, we have developed a preliminary framework for exploring problems from the solver's perspective. This framework will be examined and refined in future work. Understanding problems graduate students

7 CFR 1221.113 - Financial statements.

Science.gov (United States)

2010-01-01

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

THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

OpenAIRE

Harold Fletcher; Thomas Ulrich

2010-01-01

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

CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

Directory of Open Access Journals (Sweden)

I. Derun

2015-10-01

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

Selected problems in auditing the financial statements of credit institutions

Directory of Open Access Journals (Sweden)

JOANNA WIELGÓRSKA-LESZCZYŃSKA

2016-06-01

Full Text Available The article presents issues deserving special attention in the area of auditing the financial statements of credit institution. Without a doubt, these are the financial instruments, including credit exposures. To properly audit these instruments it is required to verify the accuracy of the valuation. Such verification in the case of credit exposures is preceded by appropriate category qualification followed by impairment write-off determined considering the established security. Thus, the audit process is complex and requires assessment by the auditor of exogenous and endogenous factors affecting the operation of credit institutions.

Peer Review Practices for Evaluating Biomedical Research Grants: A Scientific Statement From the American Heart Association.

Science.gov (United States)

Liaw, Lucy; Freedman, Jane E; Becker, Lance B; Mehta, Nehal N; Liscum, Laura

2017-08-04

The biomedical research enterprise depends on the fair and objective peer review of research grants, leading to the distribution of resources through efficient and robust competitive methods. In the United States, federal funding agencies and foundations collectively distribute billions of dollars annually to support biomedical research. For the American Heart Association, a Peer Review Subcommittee is charged with establishing the highest standards for peer review. This scientific statement reviews the current literature on peer review practices, describes the current American Heart Association peer review process and those of other agencies, analyzes the strengths and weaknesses of American Heart Association peer review practices, and recommends best practices for the future. © 2017 American Heart Association, Inc.

Statements of work handbook. [technical writing for NASA programs

Science.gov (United States)

1975-01-01

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

Implementation plan of the environmental impact statement on a proposed policy for acceptance of foreign research reactor spent nuclear fuel

International Nuclear Information System (INIS)

Matos, J.E.

1996-01-01

This paper provides a summary of selected portions of the United States Department of Energy's ''Implementation Plan for the Environmental Impact Statement on a Proposed Policy for Acceptance of Foreign Research Reactor Spent Nuclear Fuel'', DOE/EIS-0218, October 1994

Economic values and corporate financial statements.

Science.gov (United States)

Magness, Vanessa

2003-07-01

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

Safety Research Experiment Facilities, Idaho National Engineering Laboratory, Idaho. Draft environmental statement

International Nuclear Information System (INIS)

1977-01-01

This environmental statement was prepared in accordance with the National Environmental Policy Act of 1969 (NEPA) in support of the Energy Research and Development Administration's (ERDA) proposal for legislative authorization and appropriations for the Safety Research Experiment Facilities (SAREF) Project. The purpose of the proposed project is to modify some existing facilities and provide a new test facility at the Idaho National Engineering Laboratory (INEL) for conducting fast breeder reactor (FBR) safety experiments. The SAREF Project proposal has been developed after an extensive study which identified the FBR safety research needs requiring in-reactor experiments and which evaluated the capability of various existing and new facilities to meet these needs. The proposed facilities provide for the in-reactor testing of large bundles of prototypical FBR fuel elements under a wide variety of conditions, ranging from those abnormal operating conditions which might be expected to occur during the life of an FBR power plant to the extremely low probability, hypothetical accidents used in the evalution of some design options and in the assessment of the long-term potential risk associated with wide-scale deployment of the FBR

Engaged Problem Formulation in IS Research

DEFF Research Database (Denmark)

Nielsen, Peter Axel; Persson, John Stouby

2016-01-01

“Is this the problem?”: the question that haunts many information systems (IS) researchers when they pursue work relevant to both practice and research. Nevertheless, a deliberate answer to this question requires more than simply asking the involved IS practitioners. Deliberately formulating...

Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement

Directory of Open Access Journals (Sweden)

Nicoleta FARCANE

2012-05-01

Full Text Available The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to verify the importance and usefulness of perception on the cash-flow statement. The investigation based on testing four hypotheses has been carried out within the framework of small and medium-sized enterprises in Western Romania and the categories of respondents to the study were: upper management and accounting specialists. The results highlight the fact that there are differences between the categories of users of the cash-flow statements, fact highlighted and illustrated by our findings. The article ends with the conclusions of the authors regarding the importance and usefulness of the use and implementation of the cash-flow statement of the small and medium enterprises in Western Romania.

Framework of synchromodal transportation problems

NARCIS (Netherlands)

Juncker, M.A.M. de; Huizing, D.; Vecchyo, M.R.O. del; Phillipson, F.; Sangers, A.

2017-01-01

Problem statements and solution methods in mathematical synchromodal transportation problems depend greatly on a set of model choices for which no rule of thumb exists. In this paper, a framework is introduced with which the model choices in synchromodal transportation problems can be classified,

Framework of Synchromodal Transportation Problems

NARCIS (Netherlands)

Huncker, M.A.M. de; Huizing, D.; Ortega del Vecchyo, M.R.; Phillipson, F.; Sangers, A.

2017-01-01

Problem statements and solution methods in mathematical synchromodal transportation problems depend greatly on a set of model choices for which no rule of thumb exists. In this paper, a framework is introduced with which the model choices in synchromodal transportation problems can be classified,

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

OpenAIRE

Calota Traian-Ovidiu; Tănase Alin-Eliodor

2013-01-01

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

48 CFR 35.005 - Work statement.

Science.gov (United States)

2010-10-01

.... (b) In basic research the emphasis is on achieving specified objectives and knowledge rather than on... between work statements for fixed-price contracts and cost-reimbursement contracts should be even clearer...

Landmine research: technology solutions looking for problems

Science.gov (United States)

Trevelyan, James P.

2004-09-01

The global landmine problem came to the attention of researchers in the mid 1990's and by 1997 several advanced and expensive sensor research programs had started. Yet, by the end of 2003, there is little sign of a major advance in the technology available to humanitarian demining programs. Given the motivation and dedication of researchers, public goodwill to support such programs, and substantial research resources devoted to the problem, it is worth asking why these programs do not seem to have had an impact on demining costs or casualty rates. Perhaps there are factors that have been overlooked. This paper reviews several research programs to gain a deeper understanding of the problem. A possible explanation is that researchers have accepted mistaken ideas on the nature of the landmine problems that need to be solved. The paper provides several examples where the realities of minefield conditions are quite different to what researchers have been led to believe. Another explanation may lie in the political and economic realities that drive the worldwide effort to eliminate landmines. Most of the resources devoted to landmine clearance programs come from humanitarian aid budgets: landmine affected countries often contribute only a small proportion because they have different priorities based on realistic risk-based assessment of needs and political views of local people. Some aid projects have been driven by the need to find a market for demining technologies rather than by user needs. Finally, there is a common misperception that costs in less developed countries are intrinsically low, reflecting low rates paid for almost all classes of skilled labour. When actual productivity is taken into account, real costs can be higher than industrialized countries. The costs of implementing technological solutions (even using simple technologies) are often significantly under-estimated. Some political decisions may have discouraged thorough investigation of cost

The application of interactive worksheet to improve vocational students' ability to write financial statements

Science.gov (United States)

Larasati, Aisyah; Hajji, Apif Miftahul

2017-09-01

Vocational students in Culinary Department is required to mastering the ability on managing restaurant. One of the responsibility of the students while operating a training restaurant is writing financial statements. Most of the time, writing financial statements is the hardest part for students to be conducted in a training restaurant since the students have studied limited theory/courses on that topic. This research aims to explore the improvement of students' ability to write financial statements after the application of interactive worksheet by asking them to solve financial statements case study. This research is an experimental research. Three groups of samples are used in this research, in which each of the group consists of 74 students. The first group consists of the students who solve the case study without using any software/application, the second group solve the case study by using Microsoft excel, and the third group solve the case study by using the interactive worksheet application. The results show that the use of interactive worksheet significantly improve the students ability to solve the financial statement case study either in term of accuracy or time needed to write the financial statement.

Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud

Directory of Open Access Journals (Sweden)

Fitri Ismiyanti

2015-09-01

Full Text Available The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.

Rio 2016 financial statements

OpenAIRE

2015-01-01

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

Safety research experiment facilities, Idaho National Engineering Laboratory, Idaho. Final environmental impact statement

International Nuclear Information System (INIS)

Liverman, J.L.

1977-09-01

This environmental statement was prepared for the Safety Research Experiment Facilities (SAREF) Project. The purpose of the proposed project is to modify some existing facilities and provide a new test facility at the Idaho National Engineering Laboratory (INEL) for conducting fast breeder reactor (FBR) safety experiments. The SAREF Project proposal has been developed after an extensive study which identified the FBR safety research needs requiring in-reactor experiments and which evaluated the capability of various existing and new facilities to meet these needs. The proposed facilities provide for the in-reactor testing of large bundles of prototypical FBR fuel elements under a wide variety of conditions, ranging from those abnormal operating conditions which might be expected to occur during the life of an FBR power plant to the extremely low probability, hypothetical accidents used in the evaluation of some design options and in the assessment of the long-term potential risk associated with wide-acale deployment of the FBR

Sustainability Insights from the Mission Statements of Leading Brazilian Universities

Science.gov (United States)

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

2016-01-01

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

Dutch evidence statement for pelvic physical therapy in patients with anal incontinence.

Science.gov (United States)

Berghmans, L C M; Groot, J A M; van Heeswijk-Faase, I C; Bols, E M J

2015-04-01

To promote agreement among and support the quality of pelvic physiotherapists' skills and clinical reasoning in The Netherlands, an Evidence Statement Anal Incontinence (AI) was developed based on the practice-driven problem definitions outlined. We present a summary of the current state of knowledge and formulate recommendations for a methodical assessment and treatment for patients with AI, and place the evidence in a broader perspective of current developments. Electronic literature searches were conducted in relevant databases with regard to prevalence, incidence, costs, etiological and prognostic factors, predictors of response to therapy, prevention, assessment, and treatment. The recommendations have been formulated on the basis of scientific evidence and where no evidence was available, recommendations were consensus-based. The evidence statement incorporates a practice statement with corresponding notes that clarify the recommendations, and accompanying flowcharts, describing the steps and recommendations with regard to the diagnostic and therapeutic process. The diagnostic process consists of history-taking and physical examination supported by measurement instruments. For each problem category for patients with AI, a certain treatment plan can be distinguished dependent on the presence of pelvic floor dysfunction, awareness of loss of stools, comorbidity, neurological problems, adequate anorectal sensation, and (in)voluntary control. Available evidence and expert opinion support the use of education, pelvic floor muscle training, biofeedback, and electrostimulation in selected patients. The evidence statement reflects the current state of knowledge for a methodical and systematic physical therapeutic assessment and treatment for patients with AI.

Enabling Effective Problem-oriented Research for Sustainable Development

Directory of Open Access Journals (Sweden)

Christoph Kueffer

2012-12-01

Full Text Available Environmental problems caused by human activities are increasing; biodiversity is disappearing at an unprecedented rate, soils are being irreversibly damaged, freshwater is increasingly in short supply, and the climate is changing. To reverse or even to reduce these trends will require a radical transformation in the relationship between humans and the natural environment. Just how this can be achieved within, at most, a few decades is unknown, but it is clear that academia must play a crucial role. Many believe, however, that academic institutions need to become more effective in helping societies move toward sustainability. We first synthesize current thinking about this crisis of research effectiveness. We argue that those involved in producing knowledge to solve societal problems face three particular challenges: the complexity of real-world sustainability problems, maintaining impartiality when expert knowledge is used in decision making, and ensuring the salience of the scientific knowledge for decision makers. We discuss three strategies to meet these challenges: conducting research in interdisciplinary teams, forming research partnerships with actors and experts from outside academia, and framing research questions with the aim of solving specific problems (problem orientation. However, we argue that implementing these strategies within academia will require both cultural and institutional change. We then use concepts from transition management to suggest how academic institutions can make the necessary changes. At the level of system optimization, we call for: quality criteria, career incentives, and funding schemes that reward not only disciplinary excellence but also achievements in inter-/transdisciplinary work; professional services and training through specialized centers that facilitate problem-oriented research and reciprocal knowledge exchange with society; and the integration of sustainability and inter

Determinants of a successful problem list to support the implementation of the problem-oriented medical record according to recent literature.

Science.gov (United States)

Simons, Sereh M J; Cillessen, Felix H J M; Hazelzet, Jan A

2016-08-02

A problem-oriented approach is one of the possibilities to organize a medical record. The problem-oriented medical record (POMR) - a structured organization of patient information per presented medical problem- was introduced at the end of the sixties by Dr. Lawrence Weed to aid dealing with the multiplicity of patient problems. The problem list as a precondition is the centerpiece of the problem-oriented medical record (POMR) also called problem-oriented record (POR). Prior to the digital era, paper records presented a flat list of medical problems to the healthcare professional without the features that are possible with current technology. In modern EHRs a POMR based on a structured problem list can be used for clinical decision support, registries, order management, population health, and potentially other innovative functionality in the future, thereby providing a new incentive to the implementation and use of the POMR. On both 12 May 2014 and 1 June 2015 a systematic literature search was conducted. From the retrieved articles statements regarding the POMR and related to successful or non-successful implementation, were categorized. Generic determinants were extracted from these statements. In this research 38 articles were included. The literature analysis led to 12 generic determinants: clinical practice/reasoning, complete and accurate problem list, data structure/content, efficiency, functionality, interoperability, multi-disciplinary, overview of patient information, quality of care, system support, training of staff, and usability. Two main subjects can be distinguished in the determinants: the system that the problem list and POMR is integrated in and the organization using that system. The combination of the two requires a sociotechnical approach and both are equally important for successful implementation of a POMR. All the determinants have to be taken into account, but the weight given to each of the determinants depends on the organizationusing

The Need for Large-Scale, Longitudinal Empirical Studies in Middle Level Education Research

Science.gov (United States)

Mertens, Steven B.; Caskey, Micki M.; Flowers, Nancy

2016-01-01

This essay describes and discusses the ongoing need for large-scale, longitudinal, empirical research studies focused on middle grades education. After a statement of the problem and concerns, the essay describes and critiques several prior middle grades efforts and research studies. Recommendations for future research efforts to inform policy…

78 FR 56869 - Nuclear Infrastructure Programmatic Environmental Impact Statement Supplement Analysis...

Science.gov (United States)

2013-09-16

... DEPARTMENT OF ENERGY Nuclear Infrastructure Programmatic Environmental Impact Statement Supplement... of Energy (DOE) has completed the Supplement Analysis (SA) of the Programmatic Environmental Impact Statement for Accomplishing Expanded Civilian Nuclear Energy Research and Development and Isotope Production...

Statement on energy policy 1988. Statement by the Ministry of Energy on laws concerning energy policy measures and Danish Oil and Natural Gas A/S. [Denmark]. Energipolitisk redegoerelse 1988. Energiministeriets redegoerelse til lov om energipolitiske foranstaltninger samt lov om Dansk Olie og Naturgas A/S

Energy Technology Data Exchange (ETDEWEB)

1989-02-01

A brief statement by the Danish Ministry of Energy on the present situation in Denmark and its effect on future policy in the field of energy. The importance of environmental protection, and the lowering of prices, is emphasized in relation to the European Communities' single market. With regard to electric power, it is stated that production must increase in the 1990's, but it will be necessary to reduce costs. There are present economical problems where the natural gas heating project is concerned, and, also because of concern for pollution abatement, it will become more important to use collective heating systems. The statement describes principles and policy in relation to energy consumption, renewable energy, research activities, and oil and natural gas. Lastly, the statement describes the present situation situation and (briefly) future policy with regard to Danish oil and/or natural gas companies, ie. DANGAS, DOPAS, DOFAS, and DORAS. (AB).

Unveiling Research Agendas: a study of the influences on research problem selection among academic researchers

Energy Technology Data Exchange (ETDEWEB)

Bianco, M.; Sutz, J.

2016-07-01

Research problem selection is central to the dynamics of scientific knowledge production. Research agendas result from the selection of research problems and the formulation of individual and/or collective academic strategies to address them. But, why researchers study what they study? This paper presents incipient research focused on the way different factors influence the construction of academic research agendas. It takes a researcher-oriented approach relying on opinions and perspectives of a wide range of researchers in all fields of knowledge. The empirical work is carried out in Uruguay, a country in the periphery of mainstream science, whose academic community struggles in search of a balance between the requirements of the world community of scholars and the demands from different national stakeholders. The methodology and research results from this study may be relevant to other countries, at different peripheries. Further, understanding the interplay of influences that shape research agendas is an important tool for policy analysis and planning everywhere. (Author)

CONTENT OF FINANCIAL STATEMENTS AND THEIR INFORMATIVE VALENCES FOR STAKEHOLDERS

Directory of Open Access Journals (Sweden)

MIRON Vasile Cristian Ioachim

2015-06-01

Full Text Available The qualitative characteristics of accounting information have a major importance in fundamenting stakeholders decisions in order to satisfy their interests. The financial statements, by their nature, provide synthetic information which shows the financial position and its modifications, the economic performance of the entity, the management of resources and other aspects that lead to rational decisions. Stakeholders interests are complex and sometimes divergent, that is why the content of the financial statements must be adapted in order to meet these interests. The present research analyzes how the information presented in the financial statements respond to the needs of the stakeholders. The analysis showed that there are some significant aspects for which the informational power of the financial statements is reduced. Also, using econometric processing, we have conceived a function that characterizes the correlation between the financial profitability of the entities activating in the energy sector and the profitability obtained in the stock exchange market. The conclusions of the research allowed us to propose some measures of improvement of the information from the financial statements, in order to create an adequate informational basis for the decisions of all the categories of stakeholders.

Resonating Statements

DEFF Research Database (Denmark)

Hjelholt, Morten; Jensen, Tina Blegind

2015-01-01

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

The problem of appraising qualitative research

OpenAIRE

Dixon-Woods, M; Shaw, R; Agarwal, S; Smith, J

2004-01-01



 Qualitative research can make a valuable contribution to the study of quality and safety in health care. Sound ways of appraising qualitative research are needed, but currently there are many different proposals with few signs of an emerging consensus. One problem has been the tendency to treat qualitative research as a unified field. We distinguish universal features of quality from those specific to methodology and offer a set of minimally prescriptive prompts to assist with the assessme...

News at Biochemia Medica: research integrity corner, updated guidelines to authors, revised author statement form and adopted ICMJE Conflict-of-Interest Form.

Science.gov (United States)

Simundic, Ana-Maria

2013-01-01

From the issue 23(1) we have implemented several major changes in the editorial policies and procedures. We hope that those changes will raise awareness of our potential authors and reviewers for research and publication integrity issues as well as to improve the quality of our submissions and published articles. Among those changes is the launch of a special journal section called Research Integrity Corner. In this section we aim to publish educational articles dealing with different research and publication misconduct issues. Moreover, we have done a comprehensive revision of our Instructions to authors. Whereas our former Instructions to authors have mostly been concerned with recommendations for manuscript preparation and submission, the revised document additionally describes the editorial procedure for all submitted articles and provides exact journal policies towards research integrity, authorship, copyright and conflict of interest. By putting these Guidelines into action, we hope that our main ethical policies and requirements are now visible and available to all our potential authors. We have also revised the former Authorship and copyright form which is now called the Author statement form. This form now contains statements on the authorship, originality of work, research ethics, patient privacy and confidentiality, and copyright transfer. Finally, Journal has adopted the ICMJE Form for Disclosure of Potential Conflicts of Interest. From this issue, for each submitted article, authors are requested to fill out the "ICMJE Form for Disclosure of Potential Conflicts of Interest" as well as the Author statement form and upload those forms during the online manuscript submission process. We honestly believe that our authors and readers will appreciate such endeavors. In this Editorial article we briefly explain the background and the nature of those recent major editorial changes.

ISASS Policy Statement – Lumbar Artificial Disc

Science.gov (United States)

Garcia, Rolando

2015-01-01

Purpose The primary goal of this Policy Statement is to educate patients, physicians, medical providers, reviewers, adjustors, case managers, insurers, and all others involved or affected by insurance coverage decisions regarding lumbar disc replacement surgery. Procedures This Policy Statement was developed by a panel of physicians selected by the Board of Directors of ISASS for their expertise and experience with lumbar TDR. The panel's recommendation was entirely based on the best evidence-based scientific research available regarding the safety and effectiveness of lumbar TDR. PMID:25785243

[Guidelines for research reports: an application of CONSORT 2010 statements].

Science.gov (United States)

Ziegler, A; König, I R

2011-02-01

Reporting guidelines are not only useful for authors in compiling complete and transparent reports but they can use also be used by readers for the critical appraisal of the study. In this study, we apply the CONSORT 2010 reporting guideline to illustrate its value as the first step in the critical appraisal. We have applied the checklist of the CONSORT 201 statement to the publication of Richter et al. [7]. This has been done by both authors independently. We report for each item of the 25 item checklist whether it was adequately reported, and we comment on each item. The paper of Richter et al. does not comply with the CONSORT 2010 checklist and the CONSORT extension for summaries in all items. The most important reporting guidelines are now available in German (https://www.thieme-connect.de/ejournals/toc/dmw/104011). They are useful for authors of research articles to compile complete and transparent reports. Readers can use items of these reporting guidelines for judging the quality of a published study. To this end, there is a need to distinguish between reporting quality and the quality of a specific study. © Georg Thieme Verlag KG Stuttgart · New York.

DO FINANCIAL STATEMENTS PROVIDE ADEQUATE INFORMATION ABOUT THE CAPITALIZATION OF COSTS RELATED TO INTANGIBLE ASSETS?: AN EMPIRICAL RESEARCH ON ITALIAN LISTED COMPANIES

Directory of Open Access Journals (Sweden)

Stefania Vignini

2015-11-01

Full Text Available The aim of our research is to verify if Italian listed companies financial statements provide adequate information about the capitalization of costs related to intangible assets and if the information provided are reliable. Moreover, we investigated if they merely comply with law or provide additional information on cost capitalization and reveal if internal control systems (especially managerial accounting systems or other information systems are applied to support the measurement process and the cost control, thus guaranteeing the verifiability and representational faithfulness of the information disclosed. This paper is an empirical analysis and is concerned to investigate the financial statements of 250 Italian listed companies.

Financial Statements Analysis

OpenAIRE

Tănase Alin-Eliodor

2014-01-01

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

FAIR VALUE IN FINANCIAL STATEMENTS – ADVANTAGES AND DISADVANTAGES

Directory of Open Access Journals (Sweden)

Miroslav Škoda

2012-01-01

Full Text Available Nowadays, there are many demands coming from all over the world to establish or to secure the possibility of comparability of the information provided in financial statements, and to make this information as reliable and accurate as possible, and therefore making it useful and beneficial for anyone who uses them. These requests demand adjustment of the content of accounted data in every single country, which might have its own accounting standards, to international norms of accounting. Substantial form of the synchronization or unification that attempts to harmonize accounting is the International Accounting Standards / International Financial Reporting Standards (IAS/IFRS, which are mainly focusing on financial statements, and seeking the solutions for problems connected with it. Financial statements, being one of the main concerns of the IAS/IFRS that should lead to a better comparability, higher predication and also to achieve higher utility for users, is getting more and more important. One of the tools that should help achieve these demands in financial statements is called “Fair value”. Despite the intents and plans, however it is still quite difficult to establish, whether its contribution to the improvement of accounting standards is really beneficial. Main aim of this paper is to examine and depict the advantages and disadvantages connected to the fair value, providing the reader with objective information and thorough insight into the problems and benefits of fair value.Partial objectives of this paper are to define the concept of fair value, to provide information about theoretical background and evolution of fair value and to examine and describe the possible future development of fair value.

Environmental impact statement - an effective tool for successful mine design

International Nuclear Information System (INIS)

Sinha, A.K.

1996-01-01

Mining is a hazardous operation which must be designed to succeed under very unpredictable environmental, geological and marketing conditions over a committed life of thirty years or longer. It is well-established by now that mining has tremendous social, economic and environmental impacts on society in general and on local communities in particular. Mining's image has begun to improve with effective hazard controls and property reclamation through improved mine design and restoration plans. Much of the credit for this achievement should go to Environmental Impact Statement and related permitting requirements for mining projects. An Environmental Impact Statement with respect to almost every type of mining project is now frequently required by major banks, and other funding agencies, governmental agencies and/or citizen groups involved in the permitting process. This impact statement ensures that the proposed project has the potential to succeed under all foreseeable environmental, geological and marketing problems throughout its projected life and to guarantee the return of the initial capital with interest. In short, the impact statement offers assurance that the final project will culminate with positive environmental and social impacts. The relevance and contributions of Environmental Impact Statements in mine design, as well as their applications and development procedures are presented. 3 refs., 8 figs

Consensus statement from the Health of the Health Professional Conference, November 2011.

Science.gov (United States)

Hawken, Susan J; Huggard, Peter; Alley, Patrick; Clark, Angela; Moir, Fiona

2012-04-20

This article presents a consensus statement that arose from the views of participants that attended the multidisciplinary conference "The Health of the Health Professional", in Auckland in November 2011. A healthy workforce is the key to improving the health of all New Zealanders. Yet health practitioners' health is of concern, and despite the evidence of real problems little has been done to constructively and systematically address these issues. This consensus statement provides some potential ways to move forward.

33 CFR Appendix C to Part 273 - Information Requirements for Aquatic Plant Control Program Environmental Impact Statements

Science.gov (United States)

2010-07-01

... Aquatic Plant Control Program Environmental Impact Statements C Appendix C to Part 273 Navigation and... Environmental Impact Statements 1. Description of the problem. a. Pests. Identify the pest to be controlled by.... Relationship to environmental situation. Non-target organisms and integrated pest management programs. 2...

Joint Consensus Statement of the American Academy of Sleep Medicine and Sleep Research Society on the Recommended Amount of Sleep for a Healthy Adult: Methodology and Discussion

OpenAIRE

Watson, Nathaniel F.; Badr, M. Safwan; Belenky, Gregory; Bliwise, Donald L.; Buxton, Orfeu M.; Buysse, Daniel; Dinges, David F.; Gangwisch, James; Grandner, Michael A.; Kushida, Clete; Malhotra, Raman K.; Martin, Jennifer L.; Patel, Sanjay R.; Quan, Stuart F.; Tasali, Esra

2015-01-01

The American Academy of Sleep Medicine and Sleep Research Society recently released a Consensus Statement regarding the recommended amount of sleep to promote optimal health in adults. This paper describes the methodology, background literature, voting process, and voting results for the consensus statement. In addition, we address important assumptions and challenges encountered during the consensus process. Finally, we outline future directions that will advance our understanding of sleep n...

Nuclear safety policy statement in korea

International Nuclear Information System (INIS)

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

2006-01-01

Full text: Wide varieties of programs to enhance nuclear safety have been established and implemented by the Korean government in accordance with the Nuclear Safety Policy Statement announced in September 1994. The policy statement was intended to set the long-term policy goals for maintaining and achieving high-level of nuclear safety and also help the public understand the national policy and a strong will of the government toward nuclear safety. It has been recognized as very effective in developing safety culture in nuclear-related organizations and also enhancing nuclear safety in Korea. However, ageing of operating nuclear power plants and increasing of new nuclear facilities have demanded a new comprehensive national safety policy to cover the coming decade, taking the implementation results of the policy statement of 1994 and the changing environment of nuclear industries into consideration. Therefore, the results of safety policy implementation have been reviewed and, considering changing environment and future prospects, a new nuclear safety policy statement as a highest level national policy has been developed. The implementation results of 11 regulatory policy directions such as the use of Probabilistic Safety Assessment, introduction of Periodic Safety Review, strengthening of safety research, introduction of Risk Based Regulation stipulated in the safety policy statement of 1994 were reviewed and measures taken after various symposia on nuclear safety held in Nuclear Safety Days since 1995 were evaluated. The changing international and domestic environment of nuclear industry were analysed and future prospects were explored. Based on the analysis and review results, a draft of new nuclear safety policy statement was developed. The draft was finalized after the review of many prominent experts in Korea. Considering changing environment and future prospects, new policy statement that will show government's persistent will for nuclear safety has been

Consensus Statement on Research Definitions for Drug-Resistant Tuberculosis in Children.

Science.gov (United States)

Seddon, James A; Perez-Velez, Carlos M; Schaaf, H Simon; Furin, Jennifer J; Marais, Ben J; Tebruegge, Marc; Detjen, Anne; Hesseling, Anneke C; Shah, Sarita; Adams, Lisa V; Starke, Jeffrey R; Swaminathan, Soumya; Becerra, Mercedes C

2013-06-01

Few children with drug-resistant (DR) tuberculosis (TB) are identified, diagnosed, and given an appropriate treatment. The few studies that have described this vulnerable population have used inconsistent definitions. The World Health Organization (WHO) definitions used for adults with DR-TB and for children with drug-susceptible TB are not always appropriate for children with DR-TB. The Sentinel Project on Pediatric Drug-Resistant Tuberculosis was formed in 2011 as a network of experts and stakeholders in childhood DR-TB. An early priority was to establish standardized definitions for key parameters in order to facilitate study comparisons and the development of an evidence base to guide future clinical management. This consensus statement proposes standardized definitions to be used in research. In particular, it suggests consistent terminology, as well as definitions for measures of exposure, drug resistance testing, previous episodes and treatment, certainty of diagnosis, site and severity of disease, adverse events, and treatment outcome. © The Author 2013. Published by Oxford University Press on behalf of the Pediatric Infectious Diseases Society.

Trends and problems in marital and family therapy research: Possible use of action research

Directory of Open Access Journals (Sweden)

Robert Cvetek

2006-03-01

Full Text Available Although research in marital and family therapy (MFT is becoming increasingly important, it continues to encounter several major problems. Studies have shown that research has very little influence on the practice of the majority of MFT practitioners. Practitioners see research as unrelated to their concerns. The practice of the majority of MFT practitioners is very individualized, as are the clinical problems and circumstances. Some have therefore started to emphasize the transferability of results instead of generalizability, and studying the practitioner's own practice instead of general concepts. Action research in the field of psychotherapy, as well as in the field of MFT, has been mainly overlooked as a potential method for solving these problems in MFT research. The paper addresses one of many possible ways to use the repeating cycles of the four basic steps in action research (observing and gathering information, reflecting, planning, and acting. The use of these four steps in action research enables therapists to study and improve their own practice in a more systematic, structured, and valid manner. This kind of research connects research and therapy. It is very individualized and oriented towards actions that create therapeutic changes.

Financial Statement Math

OpenAIRE

2007-01-01

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

Development and validation of Australian aphasia rehabilitation best practice statements using the RAND/UCLA appropriateness method

Science.gov (United States)

Power, Emma; Thomas, Emma; Worrall, Linda; Rose, Miranda; Togher, Leanne; Nickels, Lyndsey; Hersh, Deborah; Godecke, Erin; O'Halloran, Robyn; Lamont, Sue; O'Connor, Claire; Clarke, Kim

2015-01-01

Objectives To develop and validate a national set of best practice statements for use in post-stroke aphasia rehabilitation. Design Literature review and statement validation using the RAND/UCLA Appropriateness Method (RAM). Participants A national Community of Practice of over 250 speech pathologists, researchers, consumers and policymakers developed a framework consisting of eight areas of care in aphasia rehabilitation. This framework provided the structure for the development of a care pathway containing aphasia rehabilitation best practice statements. Nine speech pathologists with expertise in aphasia rehabilitation participated in two rounds of RAND/UCLA appropriateness ratings of the statements. Panellists consisted of researchers, service managers, clinicians and policymakers. Main outcome measures Statements that achieved a high level of agreement and an overall median score of 7–9 on a nine-point scale were rated as ‘appropriate’. Results 74 best practice statements were extracted from the literature and rated across eight areas of care (eg, receiving the right referrals, providing intervention). At the end of Round 1, 71 of the 74 statements were rated as appropriate, no statements were rated as inappropriate, and three statements were rated as uncertain. All 74 statements were then rated again in the face-to-face second round. 16 statements were added through splitting existing items or adding new statements. Seven statements were deleted leaving 83 statements. Agreement was reached for 82 of the final 83 statements. Conclusions This national set of 82 best practice statements across eight care areas for the rehabilitation of people with aphasia is the first to be validated by an expert panel. These statements form a crucial component of the Australian Aphasia Rehabilitation Pathway (AARP) (http://www.aphasiapathway.com.au) and provide the basis for more consistent implementation of evidence-based practice in stroke rehabilitation. PMID:26137883

Problem-Solving Training: Effects on the Problem-Solving Skills and Self-Efficacy of Nursing Students

Science.gov (United States)

Ancel, Gulsum

2016-01-01

Problem Statement: Problem-Solving (PS) skills have been determined to be an internationally useful strategy for better nursing. That is why PS skills underlie all nursing practice, teamwork, and health care management, and are a main topic in undergraduate nursing education. Thus, there is a need to develop effective methods to teach…

Statement about the situation of radiation research in Germany

International Nuclear Information System (INIS)

2002-01-01

The Radiation Protection Association observes with profound concern the decline in radiation research in the Federal Republic of Germany. Among other consequences, this gives rise to the fear that Germany's influence on developments, decisions, and standards in international bodies is going to decline for lack of competence. Moreover, Germany will hardly be able to deal with the growing number of topical problems arising in radiation effects in cell biology and molecular biology. These aspects, and others, however, are going to be of overriding importance also in the future as by far most of the radiation exposure of persons is due to medical applications and is going to continue at least at the same level. It would therefore be desirable if the competent government agencies made available the necessary funds. A national coordinating agency yet to be established, which would be made up of representatives of the university and non-university institutions concerned, could define research goals and award research contracts within the framework of a research program. (orig.) [de

An analysis of contingency statements in a DRO procedure: A case report.

Science.gov (United States)

Gerow, Stephanie; Rispoli, Mandy; Boles, Margot B; Neely, Leslie C

2015-06-01

To examine latency to criterion for reduction of challenging behaviour with and without stating a contingency statement immediately prior to a DRO procedure. An ABAC design in which A was baseline, B was used to evaluate the efficacy of a DRO procedure, and C was used to evaluate the efficacy of a DRO procedure with a contingency statement. The DRO with the contingency statement intervention was associated with a shorter latency to behaviour change than the DRO procedure without the contingency statement. These preliminary findings from this case study highlight the importance of examining the efficiency of behaviour change procedures. Directions for future research are provided.

Annual report and accounting statements 2007: ELETROBRAS

International Nuclear Information System (INIS)

2007-01-01

This document reports the actives of the ELETROBRAS during the year 2007 related to: electricity market, international activities, strategic planning, financial indicators, business analysis, relationship with investors, energy marketing, operational research, technological development, financial statements, social responsibility and environment

Ethical Issues in Radiology Journalism, Peer Review, and Research.

Science.gov (United States)

Katz, Douglas S; Gardner, James B; Hoffmann, Jason C; Patlas, Michael N; Bhargava, Puneet; Moshiri, Mariam; Remer, Erick M; Gould, Elaine S; Smith, Stacy

2016-08-17

Although some research and publication practices are clearly unethical, including fraud and plagiarism, other areas of research and publication, such as informed consent and conflicts of interest, fall into grayer areas. The purposes of this article are, therefore, to review a variety of relevant ethical issues in radiology-related journalism, peer review, and research; to review the radiology literature to date that has addressed these issues; and to present position statements and potential solutions to these problems.

Esperanto and International Language Problems: A Research Bibliography.

Science.gov (United States)

Tonkin, Humphrey R.

This bibliography is intended both for the researcher and for the occasional student of international language problems, particularly as these relate to the international language Esperanto. The book is divided into two main sections: Part One deals with problems arising from communication across national boundaries and the search for a solution…

Statistical Problems In Medical Research | Okeh | East African ...

African Journals Online (AJOL)

Given the main role of a general practitioner as a biostatistician, I thought it would be of interest to enumerate statistical problems in assessing methods of medical diagnosis in general terms. In conducting and reporting of medical research, there are some common problems in using statistical methodology which may result ...

7 CFR 3052.310 - Financial statements.

Science.gov (United States)

2010-01-01

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

Postnonclassical methodology and application of virtual reality technologies in social research

OpenAIRE

ZINCHENKO YURY P.; KOVALEV ARTEM I.; MENSHIKOVA GALINA YA.; SHAIGEROVA LUDMILA A.

2015-01-01

The postnonclassical paradigm has increasingly become a conceptual basis for social research in various fields in an attempt to overcome the limitations of the classical and non-classical approaches. Subjects of social research activities require changes in the paradigm at all levels of research: from the statement of the problem to the elaboration of the appropriate methods and the analysis of the research data. The search for new research methods, technologies and techniques plays a crucial...

Problems of Conducting Research in Organizations: The Case of Police Departments.

Science.gov (United States)

Lefkowitz, Joel

This paper presents a description of police research problems in such fashion that it could be generalized to other types of organizations. A two-dimensional taxonomy of problems in conducting psychological research in police departments is discussed. The first dimension concerns generality-uniqueness of the problem, relative to formal…

Problems of scientific research in developing countries

International Nuclear Information System (INIS)

Vose, P.B.; Cervellini, A.

1983-01-01

The paper gives a general consideration of the problems encountered in the scientific research by the developing countries. Possible optimizations in the long term as well as short term strategies are pointed out

7 CFR 1212.51 - Financial statements.

Science.gov (United States)

2010-01-01

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

Have personal statements become impersonal? An evaluation of personal statements in anesthesiology residency applications.

Science.gov (United States)

Max, Bryan A; Gelfand, Brian; Brooks, Meredith R; Beckerly, Rena; Segal, Scott

2010-08-01

To evaluate personal statements submitted to a major academic anesthesiology program to determine the prevalence of common features and overall subjective quality, and to survey anesthesiology program directors as to how they utilized these statements during the resident selection process. Structured analysis of de-identified personal statements and Internet-based survey of program directors. Large academic anesthesiology training program. 670 applicant personal statements and academic anesthesiology program directors. Prevalence of 13 specific essay features and 8 quality ratings were calculated for the essays and correlated with other aspects of the residency application, as abstracted from the Electronic Residency Application Service (ERAS) files. A 6-question survey regarding use of personal statements was collected from program directors. 70 of 131 program directors queried responded to our survey. Interest in physiology and pharmacology, enjoyment of a hands-on specialty, and desire to comfort anxious patients were each mentioned in more than half of the essays. Candidates invited for an interview had essays that received higher quality ratings than essays of those not invited (P = 0.02 to P essay. Only 41% found the personal statement to be very or somewhat important in selecting candidates for interview invitations. However, over 90% stated that they used the statements during actual interviews with invited applicants. The data showed a high prevalence of common features found within personal statements and a general ambivalence amongst those program directors for whom the statements were intended. Copyright 2010 Elsevier Inc. All rights reserved.

Prescriptive Statements and Educational Practice: What Can Structural Equation Modeling (SEM) Offer?

Science.gov (United States)

Martin, Andrew J.

2011-01-01

Longitudinal structural equation modeling (SEM) can be a basis for making prescriptive statements on educational practice and offers yields over "traditional" statistical techniques under the general linear model. The extent to which prescriptive statements can be made will rely on the appropriate accommodation of key elements of research design,…

Fundamentals of financial statement analysis for academic physician managers.

Science.gov (United States)

Danzi, J T; Boom, M L

1998-04-01

Academic medical centers (i.e., teaching hospitals) and academic medical practices are under pressure to control costs to compete with for-profit health care institutions. The authors explain how academic physician managers who want to control costs wisely must first understand the cost structure of the medical center or practice and compare that structure with those of for-profit institutions. Doing this requires a firm understanding of how to use a valuable tool, financial statement analysis, to assess an institution's health and performance. Such analysis consists of calculating a variety of financial ratios (e.g., operating income divided by revenues; net income divided by total assets) and then comparing them with the corresponding ratios that are considered industry norms. Three types of financial statements (defined in detail) lend themselves to this approach: the balance sheet, income statement, and statement of cash flows. The authors define standard financial ratios, point out their uses and limitations, and emphasize that a ratio's meaning derives from comparing it with the corresponding benchmark ratio in the industry as a whole. Ratios should be used not as the end point of assessing financial status, but as ways to identify possible problems that require further investigation. Analysis of trends of ratios over time within an institution is a complementary approach. The authors then discuss the use of ratios in three standard types of institutional evaluation: of performance, of liquidity and leverage, and of strategic planning. In addition, they present the financial statement of a fictitious academic medical center as an example of how to use ratios for financial statement analysis. The authors emphasize that the key to using the ratios they discuss and hundreds of others is first to decide what question needs answering and then to choose the relevant ratios to provide a basis for finding the answer.

REASSESSEMENT, ACCOUNTING POLICY ON TANGIBLE PRESENTATION IN THE FINANCIAL STATEMENTS

OpenAIRE

Firescu Victoria

2013-01-01

This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial statements of the Romanians companies .Reassessment of the assets shows special interest for the beneficiaries accounting information because only a suitable policy will lead to credibility assessment and relevant data financial statements of assets. Although there have been numerous concerns to find optimal pricing model, currently neither practitioners nor researchers have not r...

When a Problem Is More than a Teacher's Question

Science.gov (United States)

Olson, Jo Clay; Knott, Libby

2013-01-01

Not only are the problems teachers pose throughout their teaching of great importance but also the ways in which they use those problems make this a critical component of teaching. A problem-posing episode includes the problem setup, the statement of the problem, and the follow-up questions. Analysis of problem-posing episodes of precalculus…

Development and validation of Australian aphasia rehabilitation best practice statements using the RAND/UCLA appropriateness method.

Science.gov (United States)

Power, Emma; Thomas, Emma; Worrall, Linda; Rose, Miranda; Togher, Leanne; Nickels, Lyndsey; Hersh, Deborah; Godecke, Erin; O'Halloran, Robyn; Lamont, Sue; O'Connor, Claire; Clarke, Kim

2015-07-02

To develop and validate a national set of best practice statements for use in post-stroke aphasia rehabilitation. Literature review and statement validation using the RAND/UCLA Appropriateness Method (RAM). A national Community of Practice of over 250 speech pathologists, researchers, consumers and policymakers developed a framework consisting of eight areas of care in aphasia rehabilitation. This framework provided the structure for the development of a care pathway containing aphasia rehabilitation best practice statements. Nine speech pathologists with expertise in aphasia rehabilitation participated in two rounds of RAND/UCLA appropriateness ratings of the statements. Panellists consisted of researchers, service managers, clinicians and policymakers. Statements that achieved a high level of agreement and an overall median score of 7-9 on a nine-point scale were rated as 'appropriate'. 74 best practice statements were extracted from the literature and rated across eight areas of care (eg, receiving the right referrals, providing intervention). At the end of Round 1, 71 of the 74 statements were rated as appropriate, no statements were rated as inappropriate, and three statements were rated as uncertain. All 74 statements were then rated again in the face-to-face second round. 16 statements were added through splitting existing items or adding new statements. Seven statements were deleted leaving 83 statements. Agreement was reached for 82 of the final 83 statements. This national set of 82 best practice statements across eight care areas for the rehabilitation of people with aphasia is the first to be validated by an expert panel. These statements form a crucial component of the Australian Aphasia Rehabilitation Pathway (AARP) (http://www.aphasiapathway.com.au) and provide the basis for more consistent implementation of evidence-based practice in stroke rehabilitation. Published by the BMJ Publishing Group Limited. For permission to use (where not already

A Methodological Problem Associated with Researching Women Entrepreneurs

OpenAIRE

Beatrice E. Avolio

2011-01-01

This article highlights one of the most significant methodological problems of researching women entrepreneurs and understanding the female entrepreneurial experience, which is related to the definition of what is a women entrepreneur. The article outlines the state of research on women entrepreneurs, presents the diverse definitions used in research, conceptualizes the different aspects related to the definition of a woman entrepreneur, and proposes future directions for developing research ...

Understanding the Priorities of Australian Secondary Schools through an Analysis of Their Mission and Vision Statements

Science.gov (United States)

Allen, Kelly-Ann; Kern, Margaret L.; Vella-Brodrick, Dianne; Waters, Lea

2018-01-01

Purpose: The vision or mission statement of a school outlines the school's purpose and defines the context, goals, and aspirations that govern the institution. Using vision and mission statements, the present descriptive research study investigated trends in Australian secondary schools' priorities. Research Methods: A stratified sample of…

Reading and understanding financial statements.

Science.gov (United States)

White, Joseph P

2005-01-01

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

MISSION STATEMENTS IN HIGHER EDUCATION: CONTEXT ANALYSIS AND RESEARCH AGENDA

OpenAIRE

Gordan Camelia; Pop Marius Dorel

2013-01-01

The purpose of this paper is to discuss the main issues that deal with higher education institutionsâ€(tm) mission statements, from a marketing perspective. It has long been argued in the literature that missions represent the foundation upon which institutions build their strategic plans, and that they should be the first step any institution takes before designing its strategy. Based on a review of the most recent literature in the field, the paper explains why missions appear as a relevant...

INTERPASSIVITY AS A SUBJECTIVE EFFECT OF MODERN MEDIA-CULTURE: TO THE STATEMENT OF PROBLEM

Directory of Open Access Journals (Sweden)

Olena V. Khodus

2014-06-01

Full Text Available The purpose. In this article, research interest is fixed directly on the circumstances theming access personal / private as interpassivity practice of subjective life and creativity, which are mediated by modern media discourse. Methodology. Methodological base of research of contemporary experience of subjectivity is heuristic "ontological turn" in social theory, which allows to consider the subjectivity not as a reality (given, but as a procedural phenomenon, performativity, which exist in conditions of unstable ontologies, world without guarantees, indirect, thus, mass-media representations. Particular emphasis is placed on the deconstruction of traditional oppositions "objective/subjective", "public/private", "active/passive". As a result, a special interest in issues of privacy as "the place" in which the modern subject unstable ontology prefers to realize its self. Scientific novelty. It is proved that in the modern media culture, the subject is not so much a passive spectator, observer, collector information and events to represent relevant interested agents. He also actively reproduces itself in a form of "perceived privacy", which allows special mode of the experiences of private emotions "alone with everybody." Perceived privacy, although the individual reserves the right to individual control over personal space and personal statement (for example, through personal and individual electronic access to digital representations of reality, however, suggests certain techniques of "publication" themselves. It is the question of the interpassivity nature of such practices subjective life and creativity. Conclusions. Proposed research optics suggests that the person remains - the world-making being, who actively constructs their personal reality, however, when this reality is mediated by media representations, life world turns into a ready code, respectively, the active construction becomes superfluous. On the contrary, interpassivity as �

Consensus on core phenomena and statements describing Basic Body Awareness Therapy within the movement awareness domain in physiotherapy.

Science.gov (United States)

Skjaerven, L H; Mattsson, M; Catalan-Matamoros, D; Parker, A; Gard, G; Gyllensten, A Lundvik

2018-02-26

Physiotherapists are facing complex health challenges in the treatment of persons suffering from long-lasting musculoskeletal disorders and mental health problems. Basic Body Awareness Therapy (BBAT) is a physiotherapy approach within the movement awareness domain developed to bridge physical, mental, and relational health challenges. The purpose of this study was to reach a consensus on core phenomena and statements describing BBAT. A consensus-building process was conducted using the nominal group technique (NGT). Twenty-one BBAT experts from 10 European countries participated in a concentrated weekend workshop of 20 hours. All participants signed informed consent. Participants reached a consensus on 138 core phenomena, clustered in three overarching categories: clinical core, historical roots, and research and evaluation phenomena. Of the 106 clinical core phenomena, the participants agreed on three categories of phenomena: movement quality, movement awareness practice, and movement awareness therapy and pedagogy. Furthermore, the participants reached 100 percent consensus on 16 of 30 statements describing BBAT. This study provides a consensus on core phenomena and statements describing BBAT. The data reveal phenomena implemented when promoting movement quality through movement awareness. Data provide clarity in some aspects of the vocabulary as fundamental theory. Further reearch will be developed.

Applications of systems thinking and soft operations research in managing complexity from problem framing to problem solving

CERN Document Server

2016-01-01

This book captures current trends and developments in the field of systems thinking and soft operations research which can be applied to solve today's problems of dynamic complexity and interdependency. Such ‘wicked problems’ and messes are seemingly intractable problems characterized as value-laden, ambiguous, and unstable, that resist being tamed by classical problem solving. Actions and interventions associated with this complex problem space can have highly unpredictable and unintended consequences. Examples of such complex problems include health care reform, global climate change, transnational serious and organized crime, terrorism, homeland security, human security, disaster management, and humanitarian aid. Moving towards the development of solutions to these complex problem spaces depends on the lens we use to examine them and how we frame the problem. It will be shown that systems thinking and soft operations research has had great success in contributing to the management of complexity. .

Joint Consensus Statement of the American Academy of Sleep Medicine and Sleep Research Society on the Recommended Amount of Sleep for a Healthy Adult: Methodology and Discussion.

Science.gov (United States)

Watson, Nathaniel F; Badr, M Safwan; Belenky, Gregory; Bliwise, Donald L; Buxton, Orfeu M; Buysse, Daniel; Dinges, David F; Gangwisch, James; Grandner, Michael A; Kushida, Clete; Malhotra, Raman K; Martin, Jennifer L; Patel, Sanjay R; Quan, Stuart F; Tasali, Esra

2015-08-01

The American Academy of Sleep Medicine and Sleep Research Society recently released a Consensus Statement regarding the recommended amount of sleep to promote optimal health in adults. This paper describes the methodology, background literature, voting process, and voting results for the consensus statement. In addition, we address important assumptions and challenges encountered during the consensus process. Finally, we outline future directions that will advance our understanding of sleep need and place sleep duration in the broader context of sleep health. © 2015 Associated Professional Sleep Societies, LLC.

Attributes Heeded When Representing an Osmosis Problem.

Science.gov (United States)

Zuckerman, June Trop

Eighteen high school science students were involved in a study to determine what attributes in the problem statement they need when representing a typical osmosis problem. In order to realize this goal students were asked to solve problems aloud and to explain their answers. Included as a part of the results are the attributes that the students…

THE COMPANY ACCOUNTING EVALUATION – PRELIMINARY PHASE OF THE PROPER ANALYSIS OF FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Doina Pacurari

2008-12-01

Full Text Available The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of some disadvantages, the accrual accounting is considered superior to cash accounting in measuring the performances and determining financial position as well as in the predicting of future cash flow. In order to limit the negative effects on the results of analysis and forecast based on financial statements, the analists should evaluate the enterprise accounting and if necessary adjust the financial statements so they reflect the economic reality.

CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

OpenAIRE

Tănase Alin-Eliodor; Calotă Traian-Ovidiu

2013-01-01

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

ERS statement on protracted bacterial bronchitis in children.

Science.gov (United States)

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

2017-08-01

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

'The main contribution of this study is...': An analysis of statements of contribution in English published research articles and L2 manuscripts

Directory of Open Access Journals (Sweden)

Pilar Mur Dueñas

2014-02-01

Full Text Available Given the widespread use of English for the international dissemination of scholars’ research results, numerous intercultural analyses have been undertaken in the field of English for Academic Purposes in diverse genres. Rhetorical and discursive conventions across languages and cultures have been studied to help non-native English scholars to be successful in the difficult endeavour of being granted publication in international English-medium publications. The increasing competition to get one’s research published in international journals in English has resulted in the authors’ need to clearly spell out what their contribution to their discipline is, a rhetorical convention which seems to be currently crucial especially in some fields. It is the aim of this paper to trace statements of contribution in the Introduction and Conclusion sections of research articles published in two international journals in finance and to compare the results with those obtained from an analysis of three manuscripts written in English by a team of Spanish scholars sent to the same journals but which received major revision or rejection reports. Reference to these statements made by reviewers in their reports will also be analysed to explore to what extent (non compliance with this rhetorical convention may influence their final decision (not to recommend publication.

THINK ALOUD PAIR PROBLEM SOLVING (TAPPS STRATEGY IN TEACHING READING

Directory of Open Access Journals (Sweden)

Muhammad Zuhri Dj

2015-12-01

Full Text Available This research is aim to know what extent the achievement of students’ reading comprehension by using Think Aloud Pair Problem Solving (TAPPS strategy at the tenth grade students of SMKN 3 Watampone. the objectives of the research is to know what extent the achievement of student’s reading comprehension by using Think Aloud Pair Problem Solving (TAPPS strategy. The population of this research is the tenth grade students of SMKN 3 Watampone which has 149 students. The writers applied random sampling, because the school has students more than 100 students. The X Multimedia Class is taken as the sample, because it has many students who have low values in English subject based on their teacher report. This research employs an instrument based on the problem statements investigated, It is Reading comprehension test. After several meetings, this research finds out the achievement of students’ reading comprehension significantly effective to improve the student’s reading comprehension. The result of this research shows that the mean score obtained by the students through pretest was 46.545 and posttest was 88.364; the t-test value was higher than the t-table (49.385 > 2.080. It means that there is a significant difference between the result of the students’ pretest and posttest

What Are Knee Problems?

Science.gov (United States)

... this research; and the dissemination of information on research progress in these diseases. Contact Us NIAMS Archive Viewers and Players Social Media Moderation Policy FOIA Privacy Statement Accessibility Disclaimer Digital Strategy ...

Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants

Directory of Open Access Journals (Sweden)

Carmen Cretu

2011-05-01

Full Text Available The International Public Sector Accounting Standards (IPSAS is an important step in public sectoraccounting reform. Problems arising in the context of adopting a common language through IPSAS aremultiple and not easy to prove their usefulness, advantages and disadvantages of using them, so aim will bethe countries' agreement to accept and adopt these regulations. The preparation of financial statements is acomplex process of aggregating data to form economic and financial indicators. Content and preparation ofthe financial statements differ by type of institution, according to their kinds, depending on how their fundingand business profile. The financial statements of public institutions are particularly broad, complex andlengthy, and the information it provides can often be interpreted only by the professional accountant. Theprofessional accountant is the only one capable of ensuring providing appropriate information to users thatthey base their decisions on the allocation of funds.

Spatial extent in demographic research - approach and problems

Directory of Open Access Journals (Sweden)

Knežević Aleksandar

2015-01-01

Full Text Available One of the starting methodological problems in demographic research is the definition of spatial extent, which mostly doesn’t correspond to spatial extent already defined by different levels of administrative-territorial unitsthat are used for distribution of usable statistical data. That’s why determining the spatial extent of a demographic research is closely tied with administrative-territorial division of the territory that is being researched, wherein the fact that differentiation of demographic phenomena and processes cannot be the only basis of setting the principles of regionalization must be strictly acknowledged. This problem is particularly common in historical demographic analyses of geographically determined wholes, which are in administratively-territorial sense represented by one or more smaller territorial units, with their borders changing through the history, which directly affects comparability of the statistical data, and makes it considerably more difficult to track demographic change through longer time intervals. The result of these efforts is usually a solution based on a compromise which enables us to examine the dynamics of population change with little deviation from already defined borders of regional geographic wholes. For that reason in this paper the problem of defining spatial extent in demographic research is examined trough several different approaches in case of Eastern Serbia, as a geographically determined region, a historic area, a spatially functioning whole and as a statistical unit for demographic research, with no judgment calls in regard to any of the regionalization principles. [Projekat Ministarstva nauke Republike Srbije, br. III 47006

38 CFR 41.310 - Financial statements.

Science.gov (United States)

2010-07-01

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

Advanced Research Workshop on Nonlinear Hyperbolic Problems

CERN Document Server

Serre, Denis; Raviart, Pierre-Arnaud

1987-01-01

The field of nonlinear hyperbolic problems has been expanding very fast over the past few years, and has applications - actual and potential - in aerodynamics, multifluid flows, combustion, detonics amongst other. The difficulties that arise in application are of theoretical as well as numerical nature. In fact, the papers in this volume of proceedings deal to a greater extent with theoretical problems emerging in the resolution of nonlinear hyperbolic systems than with numerical methods. The volume provides an excellent up-to-date review of the current research trends in this area.

Problem-Solving Training: Effects on the Problem-Solving Skills and Self-Efficacy of Nursing Students

OpenAIRE

Ancel, Gulsum

2016-01-01

Problem Statement: Problem-Solving (PS) skills have been determined to be an internationally useful strategy for better nursing. That is why PS skills underlie all nursing practice, teamwork, and health care management, and are a main topic in undergraduate nursing education. Thus, there is a need to develop effective methods to teach problem-solving skills. The present study, as a first study in Turkey, may provide valuable insight for nurse academicians employed at üniversities. Purpose of ...

An Entropic Estimator for Linear Inverse Problems

Directory of Open Access Journals (Sweden)

Amos Golan

2012-05-01

Full Text Available In this paper we examine an Information-Theoretic method for solving noisy linear inverse estimation problems which encompasses under a single framework a whole class of estimation methods. Under this framework, the prior information about the unknown parameters (when such information exists, and constraints on the parameters can be incorporated in the statement of the problem. The method builds on the basics of the maximum entropy principle and consists of transforming the original problem into an estimation of a probability density on an appropriate space naturally associated with the statement of the problem. This estimation method is generic in the sense that it provides a framework for analyzing non-normal models, it is easy to implement and is suitable for all types of inverse problems such as small and or ill-conditioned, noisy data. First order approximation, large sample properties and convergence in distribution are developed as well. Analytical examples, statistics for model comparisons and evaluations, that are inherent to this method, are discussed and complemented with explicit examples.

7 CFR 1206.41 - Financial statements.

Science.gov (United States)

2010-01-01

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

78 FR 50118 - Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of...

Science.gov (United States)

2013-08-16

... NUCLEAR REGULATORY COMMISSION [NRC-2013-0081] Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of Principles and Policy for the Agreement State Program AGENCY: Nuclear Regulatory Commission. ACTION: Policy statements; extension of comment period. SUMMARY: The U.S. Nuclear...

NCI and the Republic of Peru Sign Statement of Intent

Science.gov (United States)

The U.S. National Cancer Institute and the Republic of Peru signed a statement of intent to share an interest in fostering collaborative biomedical research in oncology and a common goal in educating and training the next generation of cancer research sci

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

Science.gov (United States)

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

2007-04-01

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

7 CFR 1218.51 - Financial statements.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

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

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

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

Science.gov (United States)

Samraj, Betty; Monk, Lenore

2008-01-01

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

RESEARCH PROBLEM DESCRIPTION AND DEFINITION: FROM MENTAL MAP TO CONNECTION CIRCLE

Directory of Open Access Journals (Sweden)

Mildeová, Stanislava

2013-12-01

Full Text Available The paper examines the research problem (question as one of the first methodological steps that has to be accurately and clearly defined. The necessity of modern scientific work is to understand and analyse problems holistically, to see it as a network of interconnected parts. In this sense we show that combination of mental mapping and connection circle may be a way that will be beneficial defining the research problem. There is some evidence from interviews held with PhD students, who were participated in the course Research Methods for Managers at the University of Economics in Prague from 2012-2013.

Teaching Philosophy Statements

Science.gov (United States)

Faryadi, Qais

2015-01-01

This article examines the rationale for my teaching philosophy. Using a personal perspective, I explain my objectives, mission, and vision in writing my philosophy of teaching statements. This article also creates a road map and reference points for educators who want to write their own teaching philosophy statements to help them make informed…

In Brief: Science academies' statement on climate change

Science.gov (United States)

Showstack, Randy

2009-06-01

“It is essential that world leaders agree on emissions reductions needed to combat negative consequences of anthropogenic climate change,” national science academies from 13 countries declared in a joint statement issued on 11 June. The statement, issued by the academies of the G8 countries—including England, France, Russia, and the United States—and five other countries (Brazil, China, India, Mexico, and South Africa), came in advance of a G8 meeting in Italy in July and prior to United Nations Framework Convention on Climate Change (UNFCCC) negotiations in Denmark in December. “The G8+5 should lead the transition to an energy-efficient and low-carbon world economy, and foster innovation and research and development for both mitigation and adaptation technologies,” the statement noted. The academies urged governments to agree at the UNFCCC negotiations to adopt a long-term global goal and short-term emissions reduction targets so that by 2050 global emissions would be reduced by about 50% from 1990 levels.

European Society of Endodontology position statement: the use of CBCT in endodontics.

Science.gov (United States)

Patel, S; Durack, C; Abella, F; Roig, M; Shemesh, H; Lambrechts, P; Lemberg, K

2014-06-01

This Position Statement represents a consensus of an expert committee convened by the European Society of Endodontology (ESE) on the use of Cone Beam Computed Tomography (CBCT). The statement is based on the current scientific evidence, and provides the clinician with evidence-based criteria on when to use CBCT in Endodontics. Given the dynamic and changing nature of research, development of new devices and clinical practice relating to CBCT, this Position Statement will be updated within 3 years, or before that time should new evidence become available. © 2014 International Endodontic Journal. Published by John Wiley & Sons Ltd.

Handbook of Research on Creative Problem-Solving Skill Development in Higher Education

DEFF Research Database (Denmark)

-solving. This has prompted institutions of higher education to implement new pedagogical methods such as problem-based and case-based education. The Handbook of Research on Creative Problem-Solving Skill Development in Higher Education is an essential, comprehensive collection of the newest research in higher...... education, creativity, problem solving, and pedagogical design. It provides the framework for further research opportunities in these dynamic, necessary fields. Featuring work regarding problem-oriented curriculum and its applications and challenges, this book is essential for policy makers, teachers......Developing students’ creative problem-solving skills is paramount to today’s teachers, due to the exponentially growing demand for cognitive plasticity and critical thinking in the workforce. In today’s knowledge economy, workers must be able to participate in creative dialogue and complex problem...

Prevalence of Adolescent Problem Gambling: A Systematic Review of Recent Research.

Science.gov (United States)

Calado, Filipa; Alexandre, Joana; Griffiths, Mark D

2017-06-01

Previous research has shown that gambling is a popular activity among adolescents. Following a rapid expansion of legalized gambling opportunities and the emergence of new forms of gambling, many researchers have carried out studies on adolescent gambling and problem gambling. The present paper reviews studies that have been conducted worldwide since 2000, and then presents a more detailed picture of adolescent gambling research in Europe, by providing a country-by country analysis. After an extensive search on academic databases and following an exclusion process, 44 studies were identified. The findings showed that 0.2-12.3 % of youth meet criteria for problem gambling, notwithstanding differences among assessment instruments, cut-offs, and timeframes. However, despite this variability, several demographic characteristics were associated with adolescent gambling involvement and problem gambling. It is concluded that a small but significant minority of adolescents have gambling-related problems. Such findings will hopefully encourage more research into youth gambling to further understand the determinants of this phenomenon.

Artificial intelligence and design: Opportunities, research problems and directions

Science.gov (United States)

Amarel, Saul

1990-01-01

The issues of industrial productivity and economic competitiveness are of major significance in the U.S. at present. By advancing the science of design, and by creating a broad computer-based methodology for automating the design of artifacts and of industrial processes, we can attain dramatic improvements in productivity. It is our thesis that developments in computer science, especially in Artificial Intelligence (AI) and in related areas of advanced computing, provide us with a unique opportunity to push beyond the present level of computer aided automation technology and to attain substantial advances in the understanding and mechanization of design processes. To attain these goals, we need to build on top of the present state of AI, and to accelerate research and development in areas that are especially relevant to design problems of realistic complexity. We propose an approach to the special challenges in this area, which combines 'core work' in AI with the development of systems for handling significant design tasks. We discuss the general nature of design problems, the scientific issues involved in studying them with the help of AI approaches, and the methodological/technical issues that one must face in developing AI systems for handling advanced design tasks. Looking at basic work in AI from the perspective of design automation, we identify a number of research problems that need special attention. These include finding solution methods for handling multiple interacting goals, formation problems, problem decompositions, and redesign problems; choosing representations for design problems with emphasis on the concept of a design record; and developing approaches for the acquisition and structuring of domain knowledge with emphasis on finding useful approximations to domain theories. Progress in handling these research problems will have major impact both on our understanding of design processes and their automation, and also on several fundamental questions

Fixed Assets Fair Value and Historical Value – Practical Problems with Implementation and Interpretation

Directory of Open Access Journals (Sweden)

Krzysztof Zawadzki

2009-06-01

Full Text Available The article presents practical problems with implementation of fixed assets fair value during the acquisition processes. This has influence on the financial statements making and their research by accouters and auditors. In the article, the author would like to find the solution, how the fair value can be used on valuation of fixed assets and which method of it is better during the financial crisis period.

A Critical Review of Personal Statements Submitted by Dermatology Residency Applicants

Directory of Open Access Journals (Sweden)

Jeannette Olazagasti

2014-01-01

Full Text Available Background. A strong personal statement is deemed favorable in the overall application review process. However, research on the role of personal statements in the application process is lacking. Objective. To determine if personal statements from matched applicants differ from unmatched applicants. Methods. All dermatology residency applications (n=332 submitted to UC Davis Dermatology in the year of 2012 were evaluated. Two investigators identified the characteristics and recurring themes of content present in the personal statements. Then, both investigators individually evaluated the content of these personal statements in order to determine if any of the defined themes was present. Chi-square, Fisher’s exact, and reliability tests were used. Results. The following themes were emphasized more often by the matched applicants than the unmatched applicants as their reasons for going into dermatology are to study the cutaneous manifestations of systemic disease (33.8% versus 22.8%, to contribute to the literature gap (8.3% versus 1.1%, and to study the pathophysiology of skin diseases (8.3% versus 2.2%; P≤0.05 for all. Conclusion. The prevalence of certain themes in personal statements of dermatology applicants differs according to match status; nevertheless, whether certain themes impact match outcome needs to be further elucidated.

Effect of rational and irrational statements on intensity and 'inappropriateness' of emotional distress and irrational beliefs in psychotherapy patients.

Science.gov (United States)

Cramer, D; Kupshik, G

1993-09-01

Ellis's rational-emotive theory postulates that since irrational statements augment emotional distress, replacing irrational with rational statements should lessen distress. This hypothesis was tested in the initial stages of psychotherapy by having 13 and 14 clinical out-patients respectively repeat for one minute either rational or irrational statements about their major presenting psychological problem. The distinction by Ellis & Harper (1975) that 'inappropriate' emotions differ qualitatively from 'appropriate' emotions was also examined. Although the experimental intervention had no effect on a post-test measure of irrational beliefs, patients repeating rational statements had significantly lower appropriate and inappropriate negative emotions at post-test, suggesting that inappropriate emotions do not differ qualitatively from appropriate emotions and that making rational statements may lower emotional distress in patients. Patients reiterating irrational statements showed no change in emotions, implying that these kinds of irrational cognitions may have already been present.

EMAS statement: benign accountability or wishful thinking? Insights from the Greek EMAS registry.

Science.gov (United States)

Skouloudis, Antonis; Jones, Keith; Sfakianaki, Eleni; Lazoudi, Eugenia; Evangelinos, Konstantinos

2013-10-15

Do organizations certified under the Eco-Management and Audit Scheme (EMAS) effectively discharge their environmental accountability through their statements? Is the EMAS statement a step forward for the transparency of environmental management and the empowerment of organizational stakeholders' decision-making? Drawing from the Greek EMAS registry we apply an evaluation method for the completeness and materiality of environmental statements. While the latest version of the EMAS Regulation has introduced a set of forward-looking - yet challenging - improvements, the application of the standard should be closely examined. With this in mind, the key objective of this research note is to provide - from a descriptive standpoint - insights on the content of EMAS-based environmental accountability and a basis for future research as well as fruitful policy debate. Copyright © 2013 Elsevier Ltd. All rights reserved.

Trends on port concession disclosures in concessionaire financial statements in Bulgaria

Directory of Open Access Journals (Sweden)

Galina Sabcheva

2018-05-01

Full Text Available This article is focused on the port concession disclosure of concessionaire financial statements in Bulgaria. The research is based on disclosure index development. The empirical study is based on publicly available information from annual financial statements. The results testify a higher level of disclosure to IFRS adoption entities than the domestic standards entities. There is a need to raise and specify the disclosure requirements for domestic standards applying companies.

RUPS: Research Utilizing Problem Solving. Administrators Version. Leader's Manual.

Science.gov (United States)

Jung, Charles; And Others

This manual is to be used by leaders of RUPS (Research Utilizing Problem Solving) workshops for school or district administrators. The workshop's goal is for administrators to develop problem solving skills by using the RUPS simulation situations in a teamwork setting. Although workshop leaders should be familiar with the RUPS materials and…

The Twenty Statement Test in Teacher Development

Directory of Open Access Journals (Sweden)

Ahmet Aypay

2011-10-01

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

The Twenty Statement Test in Teacher Development

Directory of Open Access Journals (Sweden)

Ahmet Aypay

2011-04-01

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

GOOD CORPORATE GOVERNANCE MECHANISMS IN MEASURING QUALITY OF FINANCIAL STATEMENTS AND TRANSFER INVESTOR LEVELS

OpenAIRE

Hani, Syafrida; UMSU, Hafsah

2017-01-01

ABSTRACTThis study aims to develop a theory of determining the quality of financial statement reports that can increase  investor  confidence  in  financial  information  presented  by management.  This  research would like to find the role of good corporate governance  in improving the quality of financial statements as measured by accounting conservatism and earnings management, then it will be seen how the quality ability of financial statement can influence investor confidence level. The ...

December 2012 Connecticut School Shooting Position Statement

Science.gov (United States)

Journal of School Violence, 2013

2013-01-01

In response to the killing of 20 children and 6 adults at Sandy Hook Elementary School on December 17, 2012, this position statement argues that research supports a thoughtful approach to safer schools, guided by four key elements--balance, communication, connectedness, and support--along with strengthened attention to mental health needs in the…

Hydrogen problems in reactor safety research

International Nuclear Information System (INIS)

Casper, H.

1984-01-01

The BMFT and BMI have initiated a workshop 'Hydrogen Problems in Reactor Safety Research' that took place October 3./4., 1983. The objective of this workshop was to present the state of the art in the main areas - Hydrogen-Production - Hydrogen-Distribution - Hydrogen-Ignition - Hydrogen-Burning and Containment Behaviour - Mitigation Measures. The lectures on the different areas are compiled. The most important results of the final discussion are summarized as well. (orig.) [de

SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Cirstea Andreea

2013-07-01

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

STATEMENT OF THE OPTIMIZATION PROBLEM OF CARBON PRODUCTS PRODUCTION

Directory of Open Access Journals (Sweden)

O. A. Zhuchenko

2016-08-01

Full Text Available The paper formulated optimization problem formulation production of carbon products. The analysis of technical and economic parameters that can be used to optimize the production of carbonaceous products had been done by the author. To evaluate the efficiency of the energy-intensive production uses several technical and economic indicators. In particular, the specific cost, productivity, income and profitability of production. Based on a detailed analysis had been formulated optimality criterion that takes into account the technological components of profitability. The components in detail the criteria and the proposed method of calculating non-trivial, one of them - the production cost of each product. When solving the optimization problem of technological modes of production into account constraints on the variables are optimized. Thus, restrictions may be expressed on the number of each product produced. Have been formulated the method of calculating the cost per unit of product. Attention is paid to the quality indices of finished products as an additional constraint in the optimization problem. As a result have been formulated the general problem of optimizing the production of carbon products, which includes the optimality criterion and restrictions.

Cognitive styles: Controversial issues and research problems

Directory of Open Access Journals (Sweden)

Natalia N. Volkova

2016-06-01

Full Text Available The paper presents an analytical review of cognitive styles research, considering the problems of its theory, methodology, measurement and practical applications. Issues concerning the prospects, as well as theoretical and practical relevance of cognitive styles research, are discussed. We examine the main causes leading to researchers’ declining interest to study of cognitive styles, related to theory, methodology, measurement and practical applications. The main problems discussed relate to lack of clear definition and common theoretical framework. Moreover, the number of empirical studies prevails over the one aimed at theoretical generalization of empirical results and findings, and therefore the primacy of empirics appears. We analyze the possible ways of advancing the field, suggested research programs and potential perspectives for future research. We pose questions of the relationship between cognitive styles and other psychological constructs, such as abilities and cognitive strategies. We emphasize the need to develop integrative models of cognitive styles in order to systematize and organize a large number of existing cognitive styles dimensions. The main controversial issues concerning cognitive styles’ stability and value are considered. We suggest that cognitive style is a psychological mean of cognitive tasks solving, based on both situation circumstances and subject’s current cognitive resources. Issues concerning cognitive styles may answer the question on the nature of individual differences and clarify psychological mechanisms of personality-situation interaction. Furthermore, it may serve as a basis for integrated studies at the areas of personality and cognitive psychology.

A hybrid approach of stepwise regression, logistic regression, support vector machine, and decision tree for forecasting fraudulent financial statements.

Science.gov (United States)

Chen, Suduan; Goo, Yeong-Jia James; Shen, Zone-De

2014-01-01

As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.

Fundamentals of Financial Statements Audit

OpenAIRE

World Bank

2011-01-01

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

17 CFR 250.28 - Inconsistent financial statements.

Science.gov (United States)

2010-04-01

... Accounts § 250.28 Inconsistent financial statements. Except as otherwise authorized or required by the..., financial statements which are inconsistent with the book accounts of such company or financial statements... prevent the distribution or publication of reasonable condensations or of unaudited financial statements...

Meaning of counterfactual statements in quantum physics

International Nuclear Information System (INIS)

Stapp, H.P.

1998-01-01

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

18 CFR 706.410 - Confidentiality of statements.

Science.gov (United States)

2010-04-01

... use of information on the statements shall be limited to that necessary to carry out the purposes of... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.410 Confidentiality of statements. Each statement of employment and financial interests, and each supplementary...

48 CFR 52.247-6 - Financial Statement.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Financial Statement. 52....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in... furnish financial statements: Financial Statement (APR 1984) The offeror shall, upon request, promptly...

Detection of fraudulent financial statements using the hybrid data mining approach.

Science.gov (United States)

Chen, Suduan

2016-01-01

The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2002 and 2013. In the first stage, two decision tree algorithms, including the classification and regression trees (CART) and the Chi squared automatic interaction detector (CHAID) are applied in the selection of major variables. The second stage combines CART, CHAID, Bayesian belief network, support vector machine and artificial neural network in order to construct fraudulent financial statement detection models. According to the results, the detection performance of the CHAID-CART model is the most effective, with an overall accuracy of 87.97 % (the FFS detection accuracy is 92.69 %).

The REporting of studies Conducted using Observational Routinely-collected health Data (RECORD statement.

Directory of Open Access Journals (Sweden)

Eric I Benchimol

2015-10-01

Full Text Available Routinely collected health data, obtained for administrative and clinical purposes without specific a priori research goals, are increasingly used for research. The rapid evolution and availability of these data have revealed issues not addressed by existing reporting guidelines, such as Strengthening the Reporting of Observational Studies in Epidemiology (STROBE. The REporting of studies Conducted using Observational Routinely collected health Data (RECORD statement was created to fill these gaps. RECORD was created as an extension to the STROBE statement to address reporting items specific to observational studies using routinely collected health data. RECORD consists of a checklist of 13 items related to the title, abstract, introduction, methods, results, and discussion section of articles, and other information required for inclusion in such research reports. This document contains the checklist and explanatory and elaboration information to enhance the use of the checklist. Examples of good reporting for each RECORD checklist item are also included herein. This document, as well as the accompanying website and message board (http://www.record-statement.org, will enhance the implementation and understanding of RECORD. Through implementation of RECORD, authors, journals editors, and peer reviewers can encourage transparency of research reporting.

32 CFR 651.23 - Environmental impact statement.

Science.gov (United States)

2010-07-01

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

46 CFR 504.7 - Environmental impact statements.

Science.gov (United States)

2010-10-01

... 46 Shipping 9 2010-10-01 2010-10-01 false Environmental impact statements. 504.7 Section 504.7... POLICY ANALYSIS § 504.7 Environmental impact statements. (a) General. (1) An environmental impact... environmental impact statements. (1) A draft environmental impact statement (DEIS) will initially be prepared in...

22 CFR 216.7 - Environmental impact statements.

Science.gov (United States)

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Environmental impact statements. 216.7 Section... Environmental impact statements. (a) Applicability. An Environmental Impact Statement shall be prepared when... Environmental Impact Statement relating to paragraph (a)(2) of this section shall comply with the CEQ...

Environmental impact statement law and environmental impact statement administration regulation

International Nuclear Information System (INIS)

Feldmann, F.J.

1991-01-01

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

COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE

Directory of Open Access Journals (Sweden)

Nicolae ECOBICI

2010-09-01

Full Text Available In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements. Nowadays the two accounting systems, the French and Anglo-Saxon, tend to harmonize. I will present the convergences and the divergences between the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.

GASB Statement No. 3 Guides Deposits, Investments.

Science.gov (United States)

Barker, Linda A.

1986-01-01

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

A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements

Directory of Open Access Journals (Sweden)

Suduan Chen

2014-01-01

Full Text Available As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.

Cyberbullying Victimization and Behaviors Among Girls: Applying Research Findings in the Field

OpenAIRE

Patricia A. Snell; Elizabeth K. Englander

2010-01-01

Problem statement: Prior research on cyberbullying has been conducted; however specific research on gender differences has yet to be examined. The current study focuses on gender trends, specifically females, in cyberbullying victimization and behaviors. Approach: A survey was given to undergraduate students at Bridgewater State College in an effort to see what gender trends exist in cyberbullying behaviors. A pilot program focused on girls and cyberbullying is also examined in this article. ...

42 CFR 460.208 - Financial statements.

Science.gov (United States)

2010-10-01

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

Materiality of misstatements from the perspective of the users of the financial statements - Narrowing the expectation gap between users and auditors

OpenAIRE

Rooij, Doris

2009-01-01

textabstractMisstatements or omissions in the financial statements are considered material if they could influence the economic decisions of users based on the financial statements. This research presents an empirical research, which provides evidence that a relevant expectation gap regarding materiality of misstatements exists between users of the financial statements and auditors. This gap can mainly be explained by lack of communication. According to the respondents, the expectation gap ca...

Strategic priorities of Iranian companies: an application of mission statement content analysis

OpenAIRE

Shahriar AZIZI; Vahid MAKIZADEH

2014-01-01

The mission statement describes the strategic priorities of a company. It determines the roadmap for strategic decision in the corporation. Research on mission statement elements is an interesting field because it clarifies the strategic priorities of the company. This paper aims to analyze these priorities among 48 large Iranian companies active in four selected industries based on David’s (1989) nine-element model. These components include customer, market, general image, product, technolog...

Recent Research Trends in Genetic Algorithm Based Flexible Job Shop Scheduling Problems

Directory of Open Access Journals (Sweden)

Muhammad Kamal Amjad

2018-01-01

Full Text Available Flexible Job Shop Scheduling Problem (FJSSP is an extension of the classical Job Shop Scheduling Problem (JSSP. The FJSSP is known to be NP-hard problem with regard to optimization and it is very difficult to find reasonably accurate solutions of the problem instances in a rational time. Extensive research has been carried out in this area especially over the span of the last 20 years in which the hybrid approaches involving Genetic Algorithm (GA have gained the most popularity. Keeping in view this aspect, this article presents a comprehensive literature review of the FJSSPs solved using the GA. The survey is further extended by the inclusion of the hybrid GA (hGA techniques used in the solution of the problem. This review will give readers an insight into use of certain parameters in their future research along with future research directions.

Problem statement for optimal design of steel structures

Directory of Open Access Journals (Sweden)

Ginzburg Aleksandr Vital'evich

2014-07-01

Full Text Available The presented article considers the following complex of tasks. The main stages of the life cycle of a building construction with the indication of process entrance and process exit are described. Requirements imposed on steel constructions are considered. The optimum range of application for steel designs is specified, as well as merits and demerits of a design material. The nomenclature of metal designs is listed - the block diagram is constructed. Possible optimality criteria of steel designs, offered by various authors for various types of constructions are considered. It is established that most often the criterion of a minimum of design mass is accepted as criterion of optimality; more rarely - a minimum of the given expenses, a minimum of a design cost in business. In the present article special attention is paid to a type of objective function of optimization problem. It is also established that depending on the accepted optimality criterion, the use of different types of functions is possible. This complexity of objective function depends on completeness of optimality criterion application. In the work the authors consider the following objective functions: the mass of the main element of a design; objective function by criterion of factory cost; objective function by criterion of cost in business. According to these examples it can be seen that objective functions by the criteria of labor expenses for production of designs are generally non-linear, which complicates solving the optimization problem. Another important factor influencing the problem of optimal design solution for steel designs, which is analyzed, is account for operating restrictions. In the article 8 groups of restrictions are analyzed. Attempts to completely account for the parameters of objective function optimized by particular optimality criteria, taking into account all the operating restrictions, considerably complicates the problem of designing. For solving this

The Ethical Problems of Reserach : An empirical study of ethics in research practice

OpenAIRE

Colnerud, Gunnel

2013-01-01

Most accounts of the ethical problems facing researchers across a broad spectrum of research fields come from ethicists, ethics committees and specialists committed to the study of ethics in human research. In contrast, this study reports on the ethical questions that researchers, themselves, report facing in their everyday practice. Fifty-five Swedish researchers contributed 109 examples of ethical dilemmas, conflicts and problems in research. They were all researchers at the post-doctoral l...

7 CFR 4280.140 - Financial statements.

Science.gov (United States)

2010-01-01

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

40 CFR 156.68 - First aid statement.

Science.gov (United States)

2010-07-01

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

The Problem of Being in Metaphysics | Kanu | African Research ...

African Journals Online (AJOL)

What is being? This was and still is one of the fundamental questions within the area of metaphysics. The researcher in this piece studies the dynamics of the problem of being in metaphysics. A historical approach is adopted to this study. The researcher goes through the Ancient, Medieval, Modern and Contemporary ...

The Usefulness of Financial Statements in Making Financial Diagnosis

Directory of Open Access Journals (Sweden)

Mitica Pepi

2016-01-01

Full Text Available Our research aims to develop an analysis of the usefulness of financial statements and financial investment in making the diagnosis. Financial analysis is by definition an activity that performance condition is diagnosed entity of the financial year. Financial analysis shall be determined by strengths and weaknesses of financial management based on which will underpin future strategy of the entity to maintain and develop it into a competitive environment. Results of financial analysis depends on the quality, accuracy, relevance and effectiveness of economic information collected and processed. The primary sources of information for financial analysis are the financial statements, which are considered as raw material in the analysis.

Consolidated financial statements for fiscal year 1996

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-01

The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

21 CFR 801.61 - Statement of identity.

Science.gov (United States)

2010-04-01

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

75 FR 70274 - Statement of Organization, Functions, and Delegations of Authority

Science.gov (United States)

2010-11-17

... the titles and functional statements for the Office of Mine Safety and Health Research (CCM) and... vision and leadership, and coordinates the processes, to ensure an environment thriving with scientific...) implements and manages the mining research portfolio to accomplish the functional goals of the OMSHR; (3...

7 CFR 1209.239 - Financial statements.

Science.gov (United States)

2010-01-01

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

7 CFR 29.2 - Policy statement.

Science.gov (United States)

2010-01-01

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

7 CFR 29.9402 - Policy statement.

Science.gov (United States)

2010-01-01

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

One-dimensional Gromov minimal filling problem

International Nuclear Information System (INIS)

Ivanov, Alexandr O; Tuzhilin, Alexey A

2012-01-01

The paper is devoted to a new branch in the theory of one-dimensional variational problems with branching extremals, the investigation of one-dimensional minimal fillings introduced by the authors. On the one hand, this problem is a one-dimensional version of a generalization of Gromov's minimal fillings problem to the case of stratified manifolds. On the other hand, this problem is interesting in itself and also can be considered as a generalization of another classical problem, the Steiner problem on the construction of a shortest network connecting a given set of terminals. Besides the statement of the problem, we discuss several properties of the minimal fillings and state several conjectures. Bibliography: 38 titles.

21 CFR 201.61 - Statement of identity.

Science.gov (United States)

2010-04-01

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

CONCERNING CORRELATION BETWEEN METHODOLOGY AND TECHNOLOGY IN PEDAGOGICAL RESEARCH

Directory of Open Access Journals (Sweden)

Vladimir I. Zagvyazinsky

2015-01-01

Full Text Available The purpose of the paper is the continuation of a cycle of the methodological articles, called to help work of young researchers.The general dissatisfaction with quality and results of research work in an education sphere and pedagogics has been largely caused not only insufficient level of methodological culture of competitors of scientific degrees and researchers-experts, but also their inability to choose a work technology of procedure of research that will be adequate to the purposes, problems and a plan of it. The present article is also devoted to this problem.Methods. The methods of the analysis, synthesis, idealisation, generalisation of author’s experience, a concrete definition and modelling are used.Results and scientific novelty. The general technology of scientific search in an education sphere is presented; the technology is developed on the basis of long-term experience of the Tyumen scientific and pedagogical school, and justified in practice. The author doesn’t take into consideration the rigid technology of algorithmic type which is hardly useful in works of creative character; but in the present case – frame technology that defines the expedient organisation, sequence of stages of work and its corresponding maintenance. The following technology components are described: self-determination of the researcher or research group on the basis of creation and the statement of the developed project of all procedures of search; statement of questions on initial allocation of the problem conducting ideas, a plan-way of its realisation; project performance, its ascertaining and a reformative part, research procedures (the basic stage; summarising, generalisation of the research performed, a writing of the text of report documents, preparation of total publications. Examples of typical errors of the young scientists who do not own the technology of scientific activity are given.Practical significance. Proposed recommendations stated

Materiality of misstatements from the perspective of the users of the financial statements - Narrowing the expectation gap between users and auditors

NARCIS (Netherlands)

D. de Rooij (Doris)

2009-01-01

textabstractMisstatements or omissions in the financial statements are considered material if they could influence the economic decisions of users based on the financial statements. This research presents an empirical research, which provides evidence that a relevant expectation gap regarding

Managerial Objectives of the Annual Financial Statements. True and Fair View or „Users, Be Careful!”

OpenAIRE

Alina Teodora Ciuhureanu; Nicolae Balteş; Hortensia Gorski

2009-01-01

The financial statements represent the less expensive and the most widely spread managerial communication method. Starting from this aspect, the paper shows the managerial usefulness of the information offered by the financial statements. But, in order to take reality, and not „creativity” based decisions, the financial statements must offer a true and fair view of the company, the managers’ opinion regarding this matter being captured, through a selective research.

Corporate Information Management Financial Statements

National Research Council Canada - National Science Library

Gimble, Thomas

1995-01-01

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

Textual Analysis of General Surgery Residency Personal Statements: Topics and Gender Differences.

Science.gov (United States)

Ostapenko, Laura; Schonhardt-Bailey, Cheryl; Sublette, Jessica Walling; Smink, Douglas S; Osman, Nora Y

2017-10-25

Applicants to US general surgery residency training programs submit standardized applications. Applicants use the personal statement to express their individual rationale for a career in surgery. Our research explores common topics and gender differences within the personal statements of general surgery applicants. We analyzed the electronic residency application service personal statements of 578 applicants (containing 3,82,405 words) from Liaison Committee on Medical Education-accredited medical schools to a single ACGME-accredited general surgery program using an automated textual analysis program to identify common topics and gender differences. Using a recursive algorithm, the program identified common words and clusters, grouping them into topic classes, which are internally validated. We identified and labeled 8 statistically significant topic classes through independent review: "my story," "the art of surgery," "clinical vignettes," "why I love surgery," "residency program characteristics," "working as a team," "academics and research," and "global health and policy." Although some classes were common to all applications, we also identified gender-specific differences. Notably, women were significantly more likely than men to be represented within the class of "working as a team." (p differences between the statements of men and women. Women were more likely to discuss surgery as a team endeavor while men were more likely to focus on the details of their surgical experiences. Our work mirrors what has been found in social psychology research on gender-based differences in how men and women communicate their career goals and aspirations in other competitive professional situations. Copyright © 2017 Association of Program Directors in Surgery. Published by Elsevier Inc. All rights reserved.

Recommended Amount of Sleep for a Healthy Adult: A Joint Consensus Statement of the American Academy of Sleep Medicine and Sleep Research Society

OpenAIRE

Watson, Nathaniel F.; Badr, M. Safwan; Belenky, Gregory; Bliwise, Donald L.; Buxton, Orfeu M.; Buysse, Daniel; Dinges, David F.; Gangwisch, James; Grandner, Michael A.; Kushida, Clete; Malhotra, Raman K.; Martin, Jennifer L.; Patel, Sanjay R.; Quan, Stuart F.; Tasali, Esra

2015-01-01

Sleep is essential for optimal health. The American Academy of Sleep Medicine (AASM) and Sleep Research Society (SRS) developed a consensus recommendation for the amount of sleep needed to promote optimal health in adults, using a modified RAND Appropriateness Method process. The recommendation is summarized here. A manuscript detailing the conference proceedings and evidence supporting the final recommendation statement will be published in SLEEP and the Journal of Clinical Sleep Medicine.

International, Expert-Based, Consensus Statement Regarding the Management of Acute Diverticulitis.

Science.gov (United States)

O'Leary, D Peter; Lynch, Noel; Clancy, Cillian; Winter, Desmond C; Myers, Eddie

2015-09-01

This Delphi study provides consensus related to many aspects of acute diverticulitis and identifies other areas in need of research. To generate an international, expert-based, consensus statement to address controversies in the management of acute diverticulitis. This study was conducted using the Delphi technique from April 3 through October 21, 2014. A survey website was used and a panel of acute diverticulitis experts was formed via the snowball method. The top 5 acute diverticulitis experts in 5 international geographic regions were identified based on their number of publications related to acute diverticulitis. The Delphi study used 3 rounds of questions, after which the consensus statement was collated. A consensus statement related to the management of acute diverticulitis. Twenty items were selected for inclusion in the consensus statement following 3 rounds of questioning. A clear definition of uncomplicated and complicated diverticulitis is provided. In uncomplicated diverticulitis, consensus was reached regarding appropriate laboratory and radiological evaluation of patients as well as nonsurgical, surgical, and follow-up strategies. A number of important topics, including antibiotic treatment, failed to reach consensus. In addition, consensus was reached regarding many nonsurgical and surgical treatment strategies in complicated diverticulitis. Controversy continues internationally regarding the management of acute diverticulitis. This study demonstrates that there is more nonconsensus among experts than consensus regarding most issues, even in the same region. It also provides insight into the status quo regarding the treatment of acute diverticulitis and provides important direction for future research.

U.S. to aid coastal research

Science.gov (United States)

Katsouros, Mary Hope

Prior to the 1964 implementation of the 1958 Convention on the Continental Shelf, oceanographers were free to plan and carry out research projects virtually anywhere on or under the seas of the world (see Article 5(1) and 5(8)). Today, dozens of coastal nations regulate marine research within 200 nautical miles (370 km) of their shores, imposing increasingly severe restrictions and creating diverse and uncertain consent procedures. Both the Reagan administration and Congress have acted recently to alleviate some of these jurisdictional problems being experienced by U.S. marine scientists.On March 10, 1983, President Reagan issued a proclamation on the “Exclusive Economic Zone of the United States of America” and related statements. It is the accompanying “Statement by the President” and the “Fact Sheet” on “United States Oceans Policy” (all three of which are dated March 10), rather than the proclamation, that outline the U.S. position on the conduct of marine scientific research. The “Statement by the President” declares that, While international law provides for a right of jurisdiction over marine scientific research within such a zone, the proclamation does not assert this right. I have elected not to do so because of the United States' interest in encouraging marine scientific research and avoiding any unnecessary burdens. The United States will nevertheless recognize the right of other coastal states to exercise jurisdiction over marine scientific research within 200 nautical miles of their coasts, if that jurisdiction is exercised reasonably in a manner consistent with international law. The “Fact Sheet” states that, The President has decided not to assert jurisdiction over marine scientific research in the United States EEZ [Exclusive Economic Zone]. This is consistent with U.S. interest in promoting maximum freedom for such research. The Department of State will take steps to facilitate access by U.S. scientists to foreign EEZ

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

Directory of Open Access Journals (Sweden)

Duc Tai Do

2018-06-01

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

Integrating Multimedia and Physics Problems

Science.gov (United States)

Titus, Aaron P.

1997-11-01

Although expert problem solvers typically use pictorial representations when solving problems, novices tend to proceed from the given problem statement to a mathematical solution without first developing a visual representation of the problem. For this reason, multimedia may be an effective tool to enhance students' success at solving problems. However, merely presenting a video of motion described in a problem is not necessarily the most effective method as was found in a recent study of students' responses on Web-based homework questions. Rather, multimedia-focused problems, where data relevant to solving the problem is embedded in a video or animation, may be the best use of multimedia in problem solving. Examples of multimedia-enhanced problems and multimedia-focused problems will be demonstrated, and their differences from "traditional" problems will be highlighted. Recommendations on the use of multimedia with problem solving and preliminary data on students' success at solving these problems will be discussed.

Be Vigilant on Financial Statements.

Science.gov (United States)

Freed, DeBow

2002-01-01

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

Believable statements of uncertainty and believable science

International Nuclear Information System (INIS)

Lindstrom, R.M.

2017-01-01

Nearly 50 years ago, two landmark papers appeared that should have cured the problem of ambiguous uncertainty statements in published data. Eisenhart's paper in Science called for statistically meaningful numbers, and Currie's Analytical Chemistry paper revealed the wide range in common definitions of detection limit. Confusion and worse can result when uncertainties are misinterpreted or ignored. The recent stories of cold fusion, variable radioactive decay, and piezonuclear reactions provide cautionary examples in which prior probability has been neglected. We show examples from our laboratory and others to illustrate the fact that uncertainty depends on both statistical and scientific judgment. (author)

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

Science.gov (United States)

Krol, D G H; de Kruif, J

2013-01-01

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

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

Science.gov (United States)

2010-01-01

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

Problems of method of technology assessment

International Nuclear Information System (INIS)

Zimmermann, V.

1993-03-01

The study undertakes to analyse the theoretical and methodological structure of Technology Assessment (TA). It is based on a survey of TA studies which provided an important condition for theoreticall sound statements on methodological aspects of TA. It was established that the main basic theoretical problems of TA are in the field of dealing with complexity. This is also apparent in the constitution of problems, the most elementary and central approach of TA. Scientifically founded constitution of problems and the corresponding construction of models call for interdisciplinary scientific work. Interdisciplinarity in the TA research process is achieved at the level of virtual networks, these networks being composed of individuals suited to teamwork. The emerging network structures have an objective-organizational and an ideational basis. The objective-organizational basis is mainly the result of team composition and the external affiliations of the team members. The ideational basis of the virtual network is represented by the team members' mode of thinking, which is individually located at a multidisciplinary level. The theoretical 'skeleton' of the TA knowledge system, which is represented by process knowledge based linkage structures, can be generated and also processed in connection with the knowledge on types of problems, areas of analysis and procedures to deal with complexity. Within this process, disciplinary knowledge is a necessary but not a sufficient condition. Metatheoretical and metadisciplinary knowledge and the correspondingly processes complexity of models are the basis for the necessary methodological awareness, that allows TA to become designable as a research procedure. (orig./HP) [de

Clinical practice guidelines and consensus statements in oncology--an assessment of their methodological quality.

Directory of Open Access Journals (Sweden)

Carmel Jacobs

Full Text Available Consensus statements and clinical practice guidelines are widely available for enhancing the care of cancer patients. Despite subtle differences in their definition and purpose, these terms are often used interchangeably. We systematically assessed the methodological quality of consensus statements and clinical practice guidelines published in three commonly read, geographically diverse, cancer-specific journals. Methods Consensus statements and clinical practice guidelines published between January 2005 and September 2013 in Current Oncology, European Journal of Cancer and Journal of Clinical Oncology were evaluated. Each publication was assessed using the Appraisal of Guidelines for Research and Evaluation II (AGREE II rigour of development and editorial independence domains. For assessment of transparency of document development, 7 additional items were taken from the Institute of Medicine's standards for practice guidelines and the Journal of Clinical Oncology guidelines for authors of guidance documents.Consensus statements and clinical practice guidelines published between January 2005 and September 2013 in Current Oncology, European Journal of Cancer and Journal of Clinical Oncology were evaluated. Each publication was assessed using the Appraisal of Guidelines for Research and Evaluation II (AGREE II rigour of development and editorial independence domains. For assessment of transparency of document development, 7 additional items were taken from the Institute of Medicine's standards for practice guidelines and the Journal of Clinical Oncology guidelines for authors of guidance documents.Thirty-four consensus statements and 67 clinical practice guidelines were evaluated. The rigour of development score for consensus statements over the three journals was 32% lower than that of clinical practice guidelines. The editorial independence score was 15% lower for consensus statements than clinical practice guidelines. One journal scored

FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

OpenAIRE

DUMITRU FRANCA; MORARU MARIA

2012-01-01

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

Research Problems in Data Curation: Outcomes from the Data Curation Education in Research Centers Program

Science.gov (United States)

Palmer, C. L.; Mayernik, M. S.; Weber, N.; Baker, K. S.; Kelly, K.; Marlino, M. R.; Thompson, C. A.

2013-12-01

The need for data curation is being recognized in numerous institutional settings as national research funding agencies extend data archiving mandates to cover more types of research grants. Data curation, however, is not only a practical challenge. It presents many conceptual and theoretical challenges that must be investigated to design appropriate technical systems, social practices and institutions, policies, and services. This presentation reports on outcomes from an investigation of research problems in data curation conducted as part of the Data Curation Education in Research Centers (DCERC) program. DCERC is developing a new model for educating data professionals to contribute to scientific research. The program is organized around foundational courses and field experiences in research and data centers for both master's and doctoral students. The initiative is led by the Graduate School of Library and Information Science at the University of Illinois at Urbana-Champaign, in collaboration with the School of Information Sciences at the University of Tennessee, and library and data professionals at the National Center for Atmospheric Research (NCAR). At the doctoral level DCERC is educating future faculty and researchers in data curation and establishing a research agenda to advance the field. The doctoral seminar, Research Problems in Data Curation, was developed and taught in 2012 by the DCERC principal investigator and two doctoral fellows at the University of Illinois. It was designed to define the problem space of data curation, examine relevant concepts and theories related to both technical and social perspectives, and articulate research questions that are either unexplored or under theorized in the current literature. There was a particular emphasis on the Earth and environmental sciences, with guest speakers brought in from NCAR, National Snow and Ice Data Center (NSIDC), and Rensselaer Polytechnic Institute. Through the assignments, students

IAEA statement on Iranian enrichment announcement

International Nuclear Information System (INIS)

2010-01-01

Full text: The following is a statement attributable to IAEA Spokesperson Gill Tudor: 'The IAEA can confirm that it has received a letter from the Atomic Energy Organization of Iran (AEOI) on 8 February 2010, in which the AEOI informed the Agency that production of less than 20% enriched uranium is being foreseen at the Pilot Fuel Enrichment Plant at Natanz for fuel for the Tehran Research Reactor'. 'IAEA Director General Yukiya Amano noted with concern this decision, as it may affect, in particular, ongoing international efforts to ensure the availability of nuclear fuel for the Tehran Research Reactor.' 'The Director General reiterated the Agency's readiness to play an intermediary role on the issue of the Tehran Research Reactor.' (IAEA)

Use of the International Pharmaceutical Federation's Basel Statements to Assess and Advance Hospital Pharmacy Practice: A Scoping Review.

Science.gov (United States)

Penm, Jonathan; Chaar, Betty; Moles, Rebekah J

2016-01-01

The Basel statements of the International Pharmaceutical Federation, which provide the first global, unified vision for the hospital pharmacy profession, have recently been revised. Originally released in 2008, the Basel statements have since been made available in 21 languages, and thus have the potential for great impact around the world. To conduct a scoping review to examine the extent and nature of research activity related to the Basel statements. Google Scholar, PubMed, and International Pharmaceutical Abstracts were searched using the key term "Basel statements" for relevant research articles. From each included study, data were extracted on geographic location, study design, study outcomes, and use of the Basel statements. The search strategy generated 113 results. Further refinement resulted in 14 English-language articles that met the inclusion criteria. Four of these articles focused on adapting the Basel statements to European practice, an initiative of the European Association of Hospital Pharmacists that led to development of the European statements of Hospital Pharmacy. Six studies focused on monitoring hospital pharmacy practice in Uganda, the Pacific island countries, and the Western Pacific Region. These studies provide valuable baseline data to measure and track the development of hospital pharmacy practices in their respective countries and regions. The remaining 4 studies used qualitative methods to explore the barriers to and facilitators of implementation of the Basel statements in South Africa, China, and Australia. The Basel statements have led to multiple initiatives around the world, involving more than 70 countries. The European and Western Pacific regions have been the most active. Current initiatives should be continued to ensure identification and resolution of issues related to sustaining their use over time.

49 CFR 805.735-21 - Confidentiality of statements.

Science.gov (United States)

2010-10-01

... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-21 Confidentiality of statements. Subject to the provisions of § 805.735-24 concerning review of employee statements, each statement of... Personnel Officer is personally responsible for the retention of employee statements in confidence and may...

7 CFR 1775.21 - Audit or financial statements.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

Opening statements and general statements by delegation

International Nuclear Information System (INIS)

1978-01-01

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

40 CFR 1508.11 - Environmental impact statement.

Science.gov (United States)

2010-07-01

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

The age of terrorism: to the problem statement

Directory of Open Access Journals (Sweden)

I. V. Yevtyagina

2014-04-01

Full Text Available In the present article analyzes the problem of terrorism. Historical essay on the topic helps clarify the concept of the term «terrorism», as well as its causes. The existing classification of terrorism reveals the different types and ways of influencing people by terrorists to achieve their goals. The author suggests the age classification, namely, adult and adolescence terrorism. Discussed in detail adolescence terrorism. The possible reasons for solutions to the problems teenagers violently. On the example of the terrorist act in Moscow school number 263 attempts to analyze the causal relationships aggressive behavior among adolescents in relation to their peers and teachers. Author shows the factors influencing the formation of the propensity to aggression (the terrorist behavior: the crisis of spirituality and morality, reducing cultural awareness, conflict resolution based on adults imitation, striving for leadership, using aggression, the substitution of the present reality of the computer world, acceptance of immoral behavior for conventional norm, plenty of scenes of cruelty and violence in the media, national intolerance. Also in the article are recommendations to prevent teenage terrorism, emphasizes the need for joint activities of the school psychologist, teachers, children and their parents.

Replacement Nuclear Research Reactor: Draft Environmental Impact Statement. Vol. 1. Main report

International Nuclear Information System (INIS)

1998-07-01

The Draft Environmental Impact Statement (EIS) for the replacement of the Australian Research reactor has been released. An important objective of the EIS process is to ensure that all relevant information has been collected and assessed so that the Commonwealth Government can make an informed decision on the proposal. The environmental assessment of the proposal to construct and operate a replacement reactor described in the Draft EIS has shown that the scale of environmental impacts that would occur would be acceptable, provided that the management measures and commitments made by ANSTO are adopted. Furthermore, construction and operation of the proposed replacement reactor would result in a range of benefits in health care, the national interest, scientific achievement and industrial capability. It would also result in a range of benefits derived from increased employment and economic activity. None of the alternatives to the replacement research reactor considered in the Draft EIS can meet all of the objectives of the proposal. The risk from normal operations or accidents has been shown to be well within national and internationally accepted risk parameters. The dose due to reactor operations would continue to be small and within regulatory limits. For the replacement reactor, the principle of 'As Low As Reasonably Achievable' would form an integral part of the design and licensing process to ensure that doses to operators are minimized. Costs associated with the proposal are $286 million (in 1997 dollars) for design and construction. The annual operating and maintenance costs are estimated to be $12 million per year, of which a significant proportion will be covered by commercial activities. The costs include management of the spent fuel from the replacement reactor as well as the environmental management costs of waste management, safety and environmental monitoring. Decommissioning costs for the replacement reactor would arise at the end of its lifetime

Final environmental statement for the geothermal leasing program

Energy Technology Data Exchange (ETDEWEB)

1973-12-31

This second of the four volumes of the Geothermal Leasing Program final impact statement contains the individual environmental statements for the leasing of federally owned geothermal resources for development in three specific areas: Clear Lake-Geysers; Mono Lake-Long Valley; and Imperial Valley, all in California. It also includes a summary of the written comments received and departmental responses relative to the Draft Environmental Impact Statement issued in 1971; comments and responses on the Draft Environmental Impact Statement; consultation and coordination in the development of the proposal and in the preparation of the Draft Environmental Statement; and coordination in the review of the Draft Environmental Statement.

AICPA allows low-cost options for compiled financial statements.

Science.gov (United States)

Reinstein, Alan; Luecke, Randall W

2002-02-01

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

Public-private collaboration in clinical research during pregnancy, lactation, and childhood: joint position statement of the Early Nutrition Academy and the European Society for Pediatric Gastroenterology, Hepatology, and Nutrition

NARCIS (Netherlands)

Koletzko, Berthold; Benninga, Marc A.; Godfrey, Keith M.; Hornnes, Peter J.; Kolaček, Sanja; Koletzko, Sibylle; Lentze, Michael J.; Mader, Silke; McAuliffe, Fionnuala M.; Oepkes, Dick; Oddy, Wendy H.; Phillips, Alan; Rzehak, Peter; Socha, Piotr; Szajewska, Hania; Symonds, Michael E.; Taminiau, Jan; Thapar, Nikhil; Troncone, Riccardo; Vandenplas, Yvan; Veereman, Gigi

2014-01-01

This position statement summarises a view of academia regarding standards for clinical research in collaboration with commercial enterprises, focussing on trials in pregnant women, breast-feeding women, and children. It is based on a review of the available literature and an expert workshop

7 CFR 1794.61 - Environmental impact statement.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Environmental impact statement. 1794.61 Section 1794..., DEPARTMENT OF AGRICULTURE (CONTINUED) ENVIRONMENTAL POLICIES AND PROCEDURES Procedure for Environmental Impact Statements § 1794.61 Environmental impact statement. An EIS shall be prepared in accordance with...

The 2012 Hormone Therapy Position Statement of The North American Menopause Society

Science.gov (United States)

2012-01-01

Objective This position statement aimed to update the evidence-based position statement published by The North American Menopause Society (NAMS) in 2010 regarding recommendations for hormone therapy (HT) for postmenopausal women. This updated position statement further distinguishes the emerging differences in the therapeutic benefit-risk ratio between estrogen therapy (ET) and combined estrogen-progestogen therapy (EPT) at various ages and time intervals since menopause onset. Methods An Advisory Panel of expert clinicians and researchers in the field of women’s health was enlisted to review the 2010 NAMS position statement, evaluate new evidence, and reach consensus on recommendations. The Panel’s recommendations were reviewed and approved by the NAMS Board of Trustees as an official NAMS position statement. Results Current evidence supports the use of HT for perimenopausal and postmenopausal women when the balance of potential benefits and risks is favorable for the individual woman. This position statement reviews the effects of ET and EPT on many aspects of women’s health and recognizes the greater safety profile associated with ET. Conclusions Recent data support the initiation of HT around the time of menopause to treat menopause-related symptoms and to prevent osteoporosis in women at high risk of fracture. The more favorable benefit-risk ratio for ET allows more flexibility in extending the duration of use compared with EPT, where the earlier appearance of increased breast cancer risk precludes a recommendation for use beyond 3 to 5 years. PMID:22367731

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.

Financial Statements

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

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

TRADITIONAL ACTIVITY INDICATORS IN THE FUNCTION OF DETERMINATION OF MATERIAL MISSTATEMENT IN THE FINANCIAL STATEMENTS OF THE COMPANIES

OpenAIRE

Gabrić, Dragan Gabrić

2017-01-01

The financial statements of general purpose are important source of information for purpose of business decision-making. Therefore, it is important to present financial statements fairly and faithfully without material misstatement. The subject of this paper is to explore the impact of traditional indicators of activity on the determination of material misstatements in the financial statements. The main objective of this research is to create a model of an impact of the traditional indicators...

A problem with inclusion in learning disability research.

Science.gov (United States)

McClimens, Alex; Allmark, Peter

2011-09-01

People with severe learning disability are particularly difficult to include in the research process. As a result, researchers may be tempted to focus on those with learning disability who can be included. The problem is exacerbated in this field as the political agenda of inclusion and involvement is driven by those people with learning disability who are the higher functioning. To overcome this we should first detach the notion of consent from ideas about autonomy and think instead of it as a way to avoid wronging others; this fits the original historical use of consent in research. This allows us to think in terms of including participants to the best of their abilities rather than in terms of a threshold of autonomy. Researchers could then use imaginative ways to include the least able and to ensure they are not wronged in research or by exclusion from it.

Understanding Financial Statements. Financial Matters. Board Basics.

Science.gov (United States)

McCarthy, John H.; Turner, Robert M.

1998-01-01

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

40 CFR 6.207 - Environmental impact statements.

Science.gov (United States)

2010-07-01

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

39 CFR 775.11 - Environmental impact statements.

Science.gov (United States)

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Environmental impact statements. 775.11 Section... POLICY ACT PROCEDURES § 775.11 Environmental impact statements. (a) Determining scope. Before an environmental impact statement is prepared, the following procedures must be followed to determine what issues...

Auditing nuclear materials statements

International Nuclear Information System (INIS)

Anon.

1973-01-01

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

Collective statement on major nuclear safety research facilities and programmes at risk

International Nuclear Information System (INIS)

2001-01-01

Nuclear safety research remains necessary, since nuclear power programmes are dynamic. In addition to maintaining in-depth competencies, its aim is to provide information to plant designers, operators and regulators in support of the resolution of safety issues, to strengthen confidence in their solution and their implementation, and also to anticipate problems of potential significance. New fields of research open up as a result of plant ageing, plant life extension, plant up-rating, optimisation of plant economics and the associated need to further reduce uncertainties in safety margins quantification. The safety evaluation of future reactor systems being developed or considered in several Member countries also requires new research efforts. Accordingly, Member countries are encouraged to support efforts to maintain key research data, facilities and programmes through national support of international co-operation and funding. This should be under-pinned by development of short-, medium- and long-term strategic visions of the needs of the nuclear safety research community, including a strong component of international collaboration given the international nature of nuclear safety issues. (author)

Ethics of genetic testing and research in sport: a position statement from the Australian Institute of Sport

Science.gov (United States)

Vlahovich, Nicole; Fricker, Peter A; Brown, Matthew A; Hughes, David

2017-01-01

As Australia's peak high-performance sport agency, the Australian Institute of Sport (AIS) has developed this position statement to address the implications of recent advances in the field of genetics and the ramifications for the health and well-being of athletes. Genetic testing has proven of value in the practice of clinical medicine. There are, however, currently no scientific grounds for the use of genetic testing for athletic performance improvement, sport selection or talent identification. Athletes and coaches should be discouraged from using direct-to-consumer genetic testing because of its lack of validation and replicability and the lack of involvement of a medical practitioner in the process. The transfer of genetic material or genetic modification of cells for performance enhancement is gene doping and should not be used on athletes. There are, however, valid roles for genetic research and the AIS supports genetic research which aims to enhance understanding of athlete susceptibility to injury or illness. Genetic research is only to be conducted after careful consideration of a range of ethical concerns which include the provision of adequate informed consent. The AIS is committed to providing leadership in delivering an ethical framework that protects the well-being of athletes and the integrity of sport, in the rapidly changing world of genomic science. PMID:27899345

Adaptive Strategies in the Iterated Exchange Problem

Science.gov (United States)

Baraov, Arthur

2011-03-01

We argue for clear separation of the exchange problem from the exchange paradox to avoid confusion about the subject matter of these two distinct problems. The exchange problem in its current format belongs to the domain of optimal decision making—it doesn't make any sense as a game of competition. But it takes just a tiny modification in the statement of the problem to breathe new life into it and make it a practicable and meaningful game of competition. In this paper, we offer an explanation for paradoxical priors and discuss adaptive strategies for both the house and the player in the restated exchange problem.

78 FR 13082 - Draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement...

Science.gov (United States)

2013-02-26

...The Bureau of Reclamation has made available for public review and comment the draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement (EIR/EIS/EIS) for the Upper Truckee River Restoration and Marsh Restoration Project (Project). The California Tahoe Conservancy and the Tahoe Regional Planning Agency, the other lead agencies for the Project, made the EIR/EIS/EIS available to the public on February 8, 2013.

40 CFR 123.23 - Attorney General's statement.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Attorney General's statement. 123.23... PROGRAM REQUIREMENTS State Program Submissions § 123.23 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...

40 CFR 233.12 - Attorney General's statement.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Attorney General's statement. 233.12... STATE PROGRAM REGULATIONS Program Approval § 233.12 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...

Control of Bank Consolidated Financial Statements Quality

Directory of Open Access Journals (Sweden)

Margarita S. Ambarchyan

2013-01-01

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

A report to Congress on Nuclear Regulatory research: Project descriptions for FY87

International Nuclear Information System (INIS)

1987-02-01

The report presents project descriptions of NRC research projects funded in Fiscal Year 1987. The individual project descriptions presented in this report are divided into six major groups of related projects. These groups, called issues, are as follows: Severe Accident, Risk and Reliability, Thermal Hydraulic Transients, Plant Aging and Life Extension, Seismic Research, and Waste Management. Within each issue, the project descriptions are further divided into subgroups, called subissues. An overview is provided prior to each issue and subissue giving a statement of the problem being addressed and the research objectives

CEA - 2012 Annual Report, 2012 Financial Statements

International Nuclear Information System (INIS)

2013-01-01

In its first part, this report proposes an overview of activities within the CEA. They concern the CEA's programs on low on carbon energies and associated fundamental researches, on defence and global security and associated fundamental researches, on information technologies and associated fundamental researches, on health technologies and associated fundamental researches, and on very large research infrastructures and associated fundamental researches. The second part addresses the scientific assessment, activities related to teaching and training, to innovation towards enterprises, and to support to valorization. It also indicates prices awarded to the CEA. The third part addresses CEA management and institutional relationships, human resources, international relationships, activities related to communication and information diffusion, and risk management. The fourth part describes the CEA organization, its governance and its various bodies. The second volume contains the financial statements for 2012

17 CFR 210.9-04 - Income statements.

Science.gov (United States)

2010-04-01

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

Parents: Avoid Kids Foot Problems with the Right Shoes

Science.gov (United States)

... Print | Share Avoid Kids Foot Problems with the Right Shoes Before you head to the store to ... College of Foot and Ankle Surgeons (ACFAS), All Rights Reserved. Privacy Statement | Disclaimer | Terms and Conditions | Site ...

Smokers' and E-Cigarette Users' Perceptions about E-Cigarette Warning Statements.

Science.gov (United States)

Wackowski, Olivia A; Hammond, David; O'Connor, Richard J; Strasser, Andrew A; Delnevo, Cristine D

2016-06-30

Cigarette warning labels are important sources of risk information, but warning research for other tobacco products is limited. This study aimed to gauge perceptions about warnings that may be used for e-cigarettes. We conducted six small focus groups in late 2014/early 2015 with adult current e-cigarette users and cigarette-only smokers. Participants rated and discussed their perceptions of six e-cigarette warning statements, and warnings in two existing Vuse and MarkTen e-cigarette ads. Participants were open to e-cigarette warnings and provided the strongest reactions to statements warning that e-liquid/e-vapor or e-cigarettes can be poisonous, contain toxins, or are "not a safe alternative to smoking". However, many also noted that these statements were exaggerated, potentially misleading, and could scare smokers away from reducing their harm by switching to e-cigarettes. Opinions on the Food and Drug Administration's proposed nicotine addiction warning and warnings that e-cigarettes had not been approved for smoking cessation or had unknown health effects were mixed. Participants perceived MarkTen's advertisement warning to be stronger and more noticeable than Vuse's. Care should be taken in developing e-cigarette warnings given their relative recentness and potential for harm reduction compared to other tobacco products. Additional research, including with varied audiences, would be instructive.

40 CFR 271.7 - Attorney General's statement.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Attorney General's statement. 271.7... Authorization § 271.7 Attorney General's statement. (a) Any State that seeks to administer a program under this subpart shall submit a statement from the State Attorney General (or the attorney for those State agencies...

17 CFR 210.7-04 - Income statements.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.7-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-04 Income statements... face of the income statements and in the notes thereto filed for persons to whom this article pertains...

14 CFR 21.130 - Statement of conformity.

Science.gov (United States)

2010-01-01

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

Research Projects in Physics: A Mechanism for Teaching Ill-Structured Problem Solving

Science.gov (United States)

Milbourne, Jeff; Bennett, Jonathan

2017-10-01

Physics education research has a tradition of studying problem solving, exploring themes such as physical intuition and differences between expert and novice problem solvers. However, most of this work has focused on traditional, or well-structured, problems, similar to what might appear in a textbook. Less work has been done with open-ended, or ill-structured, problems, similar to the types of problems students might face in their professional lives. Given the national discourse on educational system reform aligned with 21st century skills, including problem solving, it is critical to provide educational experiences that help students learn to solve all types of problems, including ill-structured problems.

Alaska communities and forest environments: a problem analysis and research agenda.

Science.gov (United States)

Linda E. Kruger; Rhonda L. Mazza

2006-01-01

This problem analysis describes a variety of human-resource interaction issues and identifies related social science research and development needs that serve as the foundation for the Alaska Communities and Forest Environments Team within the Pacific Northwest Research Station. The document lays out a research agenda that focuses on understanding relations between...

Resonating Statements: Discursive acts in IT projects

DEFF Research Database (Denmark)

Hjelholt, Morten; Jensen, Tina Blegind

2015-01-01

IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... of an IT project in a Danish local government spans a two-year time period and demonstrates a double-loop legitimization process. First, resonating statements are produced to localize a national IT initiative to support the specificity of a local government discourse. Second, the resonating statements are used...

Research Projects in Physics: A Mechanism for Teaching Ill-Structured Problem Solving

Science.gov (United States)

Milbourne, Jeff; Bennett, Jonathan

2017-01-01

Physics education research has a tradition of studying problem solving, exploring themes such as physical intuition and differences between expert and novice problem solvers. However, most of this work has focused on traditional, or well-structured, problems, similar to what might appear in a textbook. Less work has been done with open-ended, or…

Hanford science and technology needs statements, 2000

International Nuclear Information System (INIS)

BERLIN, G.T.

1999-01-01

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

Warehouse order-picking process. Order-picker routing problem

Directory of Open Access Journals (Sweden)

E. V. Korobkov

2015-01-01

Full Text Available This article continues “Warehouse order-picking process” cycle and describes order-picker routing sub-problem of a warehouse order-picking process. It draws analogies between the orderpickers’ routing problem and traveling salesman’s problem, shows differences between the standard problem statement of a traveling salesman and routing problem of warehouse orderpickers, and gives the particular Steiner’s problem statement of a traveling salesman.Warehouse layout with a typical order is represented by a graph, with some its vertices corresponding to mandatory order-picker’s visits and some other ones being noncompulsory. The paper describes an optimal Ratliff-Rosenthal algorithm to solve order-picker’s routing problem for the single-block warehouses, i.e. warehouses with only two crossing aisles, defines seven equivalent classes of partial routing sub-graphs and five transitions used to have an optimal routing sub-graph of a order-picker. An extension of optimal Ratliff-Rosenthal order-picker routing algorithm for multi-block warehouses is presented and also reasons for using the routing heuristics instead of exact optimal algorithms are given. The paper offers algorithmic description of the following seven routing heuristics: S-shaped, return, midpoint, largest gap, aisle-by-aisle, composite, and combined as well as modification of combined heuristics. The comparison of orderpicker routing heuristics for one- and two-block warehouses is to be described in the next article of the “Warehouse order-picking process” cycle.

Plagiarism in Personal Statements of Anesthesiology Residency Applicants.

Science.gov (United States)

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

2016-02-15

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

Environmental impact statements concerning final deposition of spent nuclear fuels a.o

International Nuclear Information System (INIS)

Larsen, B.; Schibbye, K.; Andersson, Johan; Norrby, S.; Timm, T.; Haegg, C.; Johansson, Gunnar

1995-02-01

Five governmental authorities concerned in licensing a swedish nuclear waste repository have outlined recommendations for what should be covered by an environmental impact statement, i.e. defined which laws should be applied, tried to develop a consensus on the handling the EIS in the licensing procedure, to identify potential problems due to prevailing (or non-existing) rules on EIS especially concerning roles and conflicts of objective

DEVELOPING CREATIVE THINKING SKILLS AND CREATIVE ATTITUDE THROUGH PROBLEM BASED GREEN VISION CHEMISTRY ENVIRONMENT LEARNING

Directory of Open Access Journals (Sweden)

M. Nuswowati

2015-11-01

Full Text Available The purpose of this research is to build creative thinking skills and creative attitude of students through a model of problem-based lectures Environmental Chemistry (PBL Green Chemistry visionary. Mixed methods research design experimental models embedded with pretest-posttest control group were used in this study, and the differences between assumed initial end-tests as the effects of the treatment. Creative thinking skills measured by the essay tests, non test while the creative attitude is measured from the completed questionnaires consisting of positive and negative statements of markers creative attitude. Data measurement N-gain of creative thinking skills for the control and experimental group were 0.40 and 0.71, while the creative attitude were 0.08 and 0.34. Improved tests of creative thinking skills or creative attitudes were analyzed by t-test. Implementation of research findings indicate environmental chemistry lecture- problems based Green Chemistry vision can improve thinking skills and of creative student.

Calculus Problem Solving Behavior of Mathematic Education Students

Science.gov (United States)

Rizal, M.; Mansyur, J.

2017-04-01

The purpose of this study is to obtain a description of the problem-solving behaviour of mathematics education students. The attainment of the purpose consisted of several stages: (1) to gain the subject from the mathematic education of first semester students, each of them who has a high, medium, and low competence of mathematic case. (2) To give two mathematical problems with different characteristics. The first problem (M1), the statement does not lead to a resolution. The second problem (M2), a statement leads to problem-solving. (3) To explore the behaviour of problem-solving based on the step of Polya (Rizal, 2011) by way of thinking aloud and in-depth interviews. The obtained data are analysed as suggested by Miles and Huberman (1994) but at first, time triangulation is done or data’s credibility by providing equivalent problem contexts and at different times. The results show that the behavioral problem solvers (mathematic education students) who are capable of high mathematic competency (ST). In understanding M1, ST is more likely to pay attention to an image first, read the texts piecemeal and repeatedly, then as a whole and more focus to the sentences that contain equations, numbers or symbols. As a result, not all information can be received well. When understanding the M2, ST can link the information from a problem that is stored in the working memory to the information on the long-term memory. ST makes planning to the solution of M1 and M2 by using a formula based on similar experiences which have been ever received before. Another case when implementing the troubleshooting plans, ST complete the M1 according to the plan, but not all can be resolved correctly. In contrast to the implementation of the solving plan of M2, ST can solve the problem according to plan quickly and correctly. According to the solving result of M1 and M2, ST conducts by reading the job based on an algorithm and reasonability. Furthermore, when SS and SR understand the

Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.

Science.gov (United States)

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

2016-01-01

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

21 CFR 201.50 - Statement of identity.

Science.gov (United States)

2010-04-01

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

Importance, problems, and reform of agricultural research in Africa ...

African Journals Online (AJOL)

Importance, problems, and reform of agricultural research in Africa. ... Sustainable agricultural intensification itself means producing more food and agricultural products from the same overall resources (such as land, labour and water), while reducing the negative environmental impacts and at the same time increasing ...

APPLICATIONS OF RESEARCH TO THE PROBLEM OF INSTRUCTIONAL FLEXIBILITY.

Science.gov (United States)

SARTAIN, HARRY W.

SELECTED RESEARCH ON THE PROBLEM OF INSTRUCTIONAL FLEXIBILITY IS SURVEYED AND DISCUSSED. BROAD TOPICS OF DISCUSSION ARE DEPARTMENTALIZATION, HOMOGENEOUS SECTIONING, INTERCLASS ABILITY SECTIONING, THE EXTENT OF VARIABILITY IN READING DEVELOPMENT, AND PRACTICES THAT MAY INCREASE FLEXIBILITY. AMONG THOSE PRACTICES TO INCREASE FLEXIBILITY ARE TEAM…

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

Science.gov (United States)

2013-08-15

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

USING BENFORD'S LAW TO THE DETECTION OF MISREPRESENTATION OF FINANCIAL STATEMENTS DATA

Directory of Open Access Journals (Sweden)

Radoslav Tušan

2016-07-01

Full Text Available Benford's Law is in certain situations, an important instrument to detect deliberate misrepresentation in the financial statements. Benford's Law is empirically derived and verified rule that the numerical data beginning with the digit by any of the groups 1, 2, ...9 appear in the files of large size with a certain probability. The likelihood of occurrence of numerical data in large data files according to the first numbers varies considerably. Numbers beginning with a digit 1 occur with a probability of 30.1%, numbers beginning with a digit 9 appear in this set with a probability of 4.58%. These values can be incorporated into the control procedures for assessing the quality of the reference data set. Various foreign authors have pointed out the possibility of using Benford's Law in examining the quality of primary data in the field of accounting and reporting. The authors investigated the differences between the empirical and theoretical frequency of occurrence of each number beginning with individual digits in financial reporting. Benford's analysis according them is more reliable when applied to the entire set of data. The intention of the article is to point out the possible misrepresentation in the financial statements of the registered entity whose shares are traded on the domestic stock exchange. One of the reasons for the detection of misrepresentation is that investors trust the financial statements of these entities. The research question was whether Benford's Law reveals the possible manipulation of financial statements data. The source data were financial statements of the entity for three years: balance sheet, income statement and cash flow statement. The number of each leading digit was counted and the actual frequency of leading digits to the expected distribution according to Benford's Law was compared. Potential manipulation was calculated by means of Kolmogorov-Smirnov statistics. Results of the analysis are mainly addressed

A facility for using cluster research to study environmental problems

International Nuclear Information System (INIS)

1991-11-01

This report begins by describing the general application of cluster based research to environmental chemistry and the development of a Cluster Structure and Dynamics Research Facility (CSDRF). Next, four important areas of cluster research are described in more detail, including how they can impact environmental problems. These are: surface-supported clusters, water and contaminant interactions, time-resolved dynamic studies in clusters, and cluster structures and reactions. These facilities and equipment required for each area of research are then presented. The appendices contain workshop agenda and a listing of the researchers who participated in the workshop discussions that led to this report

A facility for using cluster research to study environmental problems

Energy Technology Data Exchange (ETDEWEB)

1991-11-01

This report begins by describing the general application of cluster based research to environmental chemistry and the development of a Cluster Structure and Dynamics Research Facility (CSDRF). Next, four important areas of cluster research are described in more detail, including how they can impact environmental problems. These are: surface-supported clusters, water and contaminant interactions, time-resolved dynamic studies in clusters, and cluster structures and reactions. These facilities and equipment required for each area of research are then presented. The appendices contain workshop agenda and a listing of the researchers who participated in the workshop discussions that led to this report.

Financial statements and the discharging of financial accountability of ordinary public schools in South Africa

Directory of Open Access Journals (Sweden)

Frank Doussy

2014-10-01

Full Text Available The Schools Act, 84 of 1996 (section 42(b, requires that all public schools in South Africa, “as soon as practical, but not later than three months after the end of each financial year, draw up annual financial statements”. These schools must further submit audited financial statements to the Department of Education within six months after the school’s year end (section 43 and according to section 43(6, “at the request of an interested person, the governing body must make the records referred to in section 42, and the audited or examined financial statements referred to in this section, available for inspection”. The compilation, auditing and submission of these statements are therefore legally required and are compulsory for all schools. The study aims firstly to establish whether schools in South Africa comply with the current legislative prescripts and accounting and auditing practices, and secondly to identify possible problem areas in this regard.

75 FR 74146 - Office of Financial Research; Statement on Legal Entity Identification for Financial Contracts

Science.gov (United States)

2010-11-30

... information regarding this Statement contact the Office of Domestic Finance, Treasury, at (202) 622-1766. All... relationship to other entities. Identification of the legal entity is a fundamental ingredient in creating a... reassigned; (3) Persist over the life of an entity regardless of corporate actions or other business or...

Panel established to revise position statement on climate change

Science.gov (United States)

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

Undergraduate ESL Students’ Difficulties in Writing the Introduction for Research Reports

Directory of Open Access Journals (Sweden)

Mirrah Diyana Binti Maznun

2017-02-01

Full Text Available This study was conducted to investigate the difficulties encountered by undergraduate ESL students in writing the introduction section of their project reports. Five introduction sections of bachelor of arts students, majoring in English language, were analyzed and a lecturer was interviewed regarding the areas of the students’ weaknesses. Swales’ create-a-research-space (cars model was used as the analytical framework of the study. The results revealed that students confronted problems in writing their introduction for each move especially for move 2, which consists of counter claiming, indicating research gap, raising questions from previous research and continuing tradition. It was also found that the students had difficulty in writing the background of the study, theoretical framework, and statement of the problem which indicated their unawareness of the appropriate rhetorical structure of the introduction section.

75 FR 42762 - Statement of Organization, Functions, and Delegations of Authority

Science.gov (United States)

2010-07-22

... Planning, Research and Evaluation, which involved the exercise of this authority prior to the effective... DEPARTMENT OF HEALTH AND HUMAN SERVICES Administration for Children and Families Statement of... authority pertaining to authorities delegated herein. (d) Effective Date. This delegation is effective on...

Effects of the Memorization of Rule Statements on Performance, Retention, and Transfer in a Computer-Based Learning Task.

Science.gov (United States)

Towle, Nelson J.

Research sought to determine whether memorization of rule statements before, during or after instruction in rule application skills would facilitate the acquisition and/or retention of rule-governed behavior as compared to no-rule statement memorization. A computer-assisted instructional (CAI) program required high school students to learn to a…

34 CFR 356.11 - What types of problems may be researched under the fellowship program?

Science.gov (United States)

2010-07-01

... 34 Education 2 2010-07-01 2010-07-01 false What types of problems may be researched under the... (Continued) OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES, DEPARTMENT OF EDUCATION DISABILITY AND... Program? § 356.11 What types of problems may be researched under the fellowship program? Problems...

7 CFR 1980.445 - Periodic financial statements and audits.

Science.gov (United States)

2010-01-01

... 7 Agriculture 14 2010-01-01 2009-01-01 true Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to submit periodic financial statements to the lender. Lenders must forward copies of the financial statements and...

Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.

Directory of Open Access Journals (Sweden)

Helene Kreysa

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

Network Analysis of Students' Use of Representations in Problem Solving

Science.gov (United States)

McPadden, Daryl; Brewe, Eric

2016-03-01

We present the preliminary results of a study on student use of representations in problem solving within the Modeling Instruction - Electricity and Magnetism (MI-E&M) course. Representational competence is a critical skill needed for students to develop a sophisticated understanding of college science topics and to succeed in their science courses. In this study, 70 students from the MI-E&M, calculus-based course were given a survey of 25 physics problem statements both pre- and post- instruction, covering both Newtonian Mechanics and Electricity and Magnetism (E&M). For each problem statement, students were asked which representations they would use in that given situation. We analyze the survey results through network analysis, identifying which representations are linked together in which contexts. We also compare the representation networks for those students who had already taken the first-semester Modeling Instruction Mechanics course and those students who had taken a non-Modeling Mechanics course.

The Cape Town Statement on Geoethics

Science.gov (United States)

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

2017-04-01

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

Problems Encountered during the Scientific Research Process in Graduate Education: The Institute of Educational Sciences

Science.gov (United States)

Akyürek, Erkan; Afacan, Özlem

2018-01-01

This study was conducted to determine the problems faced by graduate students when conducting scientific research and to make suggestions for solving these problems. The research model was a case study. Semi-structured interviews were conducted with participants in the study with questions about the problems encountered during scientific research…

17 CFR 210.10-01 - Interim financial statements.

Science.gov (United States)

2010-04-01

... financial statements, such as a statement of significant accounting policies and practices, details of... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting... Financial Accounting Standards Board that requires such change. (7) Any material retroactive prior period...

The Interim Financial Statements: The Case of Greece

OpenAIRE

Rogdaki, E.I.; Kazantzis, Ch.

1999-01-01

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

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

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements at... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-12 Age of...

Student representational competence and self-assessment when solving physics problems

Directory of Open Access Journals (Sweden)

Noah D. Finkelstein

2005-10-01

Full Text Available Student success in solving physics problems is related to the representational format of the problem. We study student representational competence in two large-lecture algebra-based introductory university physics courses with approximately 600 participants total. We examined student performance on homework problems given in four different representational formats (mathematical, pictorial, graphical, verbal, with problem statements as close to isomorphic as possible. In addition to the homeworks, we examine students’ assessment of representations by providing follow-up quizzes in which they chose between various problem formats. As a control, some parts of the classes were assigned a random-format follow-up quiz. We find that there are statistically significant performance differences between different representations of nearly isomorphic statements of quiz and homework problems. We also find that allowing students to choose which representational format they use improves student performance under some circumstances and degrades it in others. Notably, one of the two courses studied shows much greater performance differences between the groups that received a choice of format and those that did not, and we consider possible causes. Overall, we observe that student representational competence is tied to both micro- and macrolevel features of the task and environment.

MULTICRITERIA HYBRID FLOW SHOP SCHEDULING PROBLEM: LITERATURE REVIEW, ANALYSIS, AND FUTURE RESEARCH

Directory of Open Access Journals (Sweden)

Marcia de Fatima Morais

2014-12-01

Full Text Available This research focuses on the Hybrid Flow Shop production scheduling problem, which is one of the most difficult problems to solve. The literature points to several studies that focus the Hybrid Flow Shop scheduling problem with monocriteria functions. Despite of the fact that, many real world problems involve several objective functions, they can often compete and conflict, leading researchers to concentrate direct their efforts on the development of methods that take consider this variant into consideration. The goal of the study is to review and analyze the methods in order to solve the Hybrid Flow Shop production scheduling problem with multicriteria functions in the literature. The analyses were performed using several papers that have been published over the years, also the parallel machines types, the approach used to develop solution methods, the type of method develop, the objective function, the performance criterion adopted, and the additional constraints considered. The results of the reviewing and analysis of 46 papers showed opportunities for future research on this topic, including the following: (i use uniform and dedicated parallel machines, (ii use exact and metaheuristics approaches, (iv develop lower and uppers bounds, relations of dominance and different search strategies to improve the computational time of the exact methods,  (v develop  other types of metaheuristic, (vi work with anticipatory setups, and (vii add constraints faced by the production systems itself.

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

Science.gov (United States)

2010-04-01

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

Straw Godzilla: Engaging the Academy and Research Ethics in Artistic Research Projects

Science.gov (United States)

Bolt, Barbara; Vincs, Robert

2015-01-01

In Australia, the university ethics approval process is guided by the "National Statement on Ethical Conduct in Human Research." The "National Statement" does not provide a hurdle to be overcome or avoided, nor is it a Godzilla-like monster that must be slain for "truth" to survive. Rather the "National…

Measuring financial performance: an overview of financial statements.

Science.gov (United States)

Dalsted, N L

1995-07-01

Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.

Recent Research Trends in Genetic Algorithm Based Flexible Job Shop Scheduling Problems

OpenAIRE

Amjad, Muhammad Kamal; Butt, Shahid Ikramullah; Kousar, Rubeena; Ahmad, Riaz; Agha, Mujtaba Hassan; Faping, Zhang; Anjum, Naveed; Asgher, Umer

2018-01-01

Flexible Job Shop Scheduling Problem (FJSSP) is an extension of the classical Job Shop Scheduling Problem (JSSP). The FJSSP is known to be NP-hard problem with regard to optimization and it is very difficult to find reasonably accurate solutions of the problem instances in a rational time. Extensive research has been carried out in this area especially over the span of the last 20 years in which the hybrid approaches involving Genetic Algorithm (GA) have gained the most popularity. Keeping in...

47 CFR 1.1314 - Environmental impact statements (EISs).

Science.gov (United States)

2010-10-01

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

12 CFR 350.5 - Alternative annual disclosure statements.

Science.gov (United States)

2010-01-01

... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...

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

Science.gov (United States)

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

2013-01-01

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

Problem-centric Process for Research-based Learning

Directory of Open Access Journals (Sweden)

Khaled Shaban

2015-05-01

Full Text Available Research-based Learning (RbL extends Inquiry and Project-based Learning by facilitating an early stage exposure and training for future scientists through authentic research activities. In this paper, an iterative problem-centric RbL process is introduced, and its activities and management aspects are described. The process helps implement course-integrated research systematically and practically. Furthermore, the novel process follows constructivist methods in incorporating inquiry, scaffolding, open-ended projects, as well as a goal oriented learning approach. The RbL process is adopted in two advanced computing courses, at two different universities: a leading comprehensive Western university and a new university in a developing country. The paper summarizes new lessons learned in these rewarding experiences. In particular, the instructor should help students start their projects, by providing them with previous work or data and pre-approving the papers to review by students. He should also maintain a continuous feedback to and from students to keep the students motivated and help the instructor refine and adapt the RBL process. We note that research collaborators can help students in identifying the research topics early. The paper also shows how to alleviate difficulties that may be encountered by students who find the novel approach demanding, and consequently it also helps the instructors better manage the course contents.

Smokers’ and E-Cigarette Users’ Perceptions about E-Cigarette Warning Statements

Science.gov (United States)

Wackowski, Olivia A.; Hammond, David; O’Connor, Richard J.; Strasser, Andrew A.; Delnevo, Cristine D.

2016-01-01

Cigarette warning labels are important sources of risk information, but warning research for other tobacco products is limited. This study aimed to gauge perceptions about warnings that may be used for e-cigarettes. We conducted six small focus groups in late 2014/early 2015 with adult current e-cigarette users and cigarette-only smokers. Participants rated and discussed their perceptions of six e-cigarette warning statements, and warnings in two existing Vuse and MarkTen e-cigarette ads. Participants were open to e-cigarette warnings and provided the strongest reactions to statements warning that e-liquid/e-vapor or e-cigarettes can be poisonous, contain toxins, or are “not a safe alternative to smoking”. However, many also noted that these statements were exaggerated, potentially misleading, and could scare smokers away from reducing their harm by switching to e-cigarettes. Opinions on the Food and Drug Administration’s proposed nicotine addiction warning and warnings that e-cigarettes had not been approved for smoking cessation or had unknown health effects were mixed. Participants perceived MarkTen’s advertisement warning to be stronger and more noticeable than Vuse’s. Care should be taken in developing e-cigarette warnings given their relative recentness and potential for harm reduction compared to other tobacco products. Additional research, including with varied audiences, would be instructive. PMID:27376310

Smokers’ and E-Cigarette Users’ Perceptions about E-Cigarette Warning Statements

Directory of Open Access Journals (Sweden)

Olivia A. Wackowski

2016-06-01

Full Text Available Cigarette warning labels are important sources of risk information, but warning research for other tobacco products is limited. This study aimed to gauge perceptions about warnings that may be used for e-cigarettes. We conducted six small focus groups in late 2014/early 2015 with adult current e-cigarette users and cigarette-only smokers. Participants rated and discussed their perceptions of six e-cigarette warning statements, and warnings in two existing Vuse and MarkTen e-cigarette ads. Participants were open to e-cigarette warnings and provided the strongest reactions to statements warning that e-liquid/e-vapor or e-cigarettes can be poisonous, contain toxins, or are “not a safe alternative to smoking”. However, many also noted that these statements were exaggerated, potentially misleading, and could scare smokers away from reducing their harm by switching to e-cigarettes. Opinions on the Food and Drug Administration’s proposed nicotine addiction warning and warnings that e-cigarettes had not been approved for smoking cessation or had unknown health effects were mixed. Participants perceived MarkTen’s advertisement warning to be stronger and more noticeable than Vuse’s. Care should be taken in developing e-cigarette warnings given their relative recentness and potential for harm reduction compared to other tobacco products. Additional research, including with varied audiences, would be instructive.

Uniqueness of solution to a stationary boundary kinetic problem

International Nuclear Information System (INIS)

Zhykharsky, A.V.

1992-01-01

The paper treats the question of uniqueness of solution to the boundary kinetic problem. This analysis is based on the accurate solutions to the stationary one-dimensional boundary kinetic problem for the limited plasma system. In the paper a simplified problem statement is used (no account is taken of the external magnetic field, a simplest form of boundary conditions is accepted) which, however, covers all features of the problem considered. Omitting the details of the conclusion we will write a set of Vlasov stationary kinetic equations for the cases of plane, cylindrical and spherical geometry of the problem. (author) 1 ref

RUPS: Research Utilizing Problem Solving. Administrators Version. Participant Materials.

Science.gov (United States)

Jung, Charles; And Others

These materials are the handouts for school administrators participating in RUPS (Research Utilizing Problem Solving) workshops. The purposes of the workshops are to develop skills for improving schools and to increase teamwork skills. The handouts correspond to the 16 subsets that make up the five-day workshop: (1) orientation; (2) identifying…

Replacement Nuclear Research Reactor: Draft Environmental Impact Statement. Vol. 1. Main report

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-07-01

The Draft Environmental Impact Statement (EIS) for the replacement of the Australian Research reactor has been released. An important objective of the EIS process is to ensure that all relevant information has been collected and assessed so that the Commonwealth Government can make an informed decision on the proposal. The environmental assessment of the proposal to construct and operate a replacement reactor described in the Draft EIS has shown that the scale of environmental impacts that would occur would be acceptable, provided that the management measures and commitments made by ANSTO are adopted. Furthermore, construction and operation of the proposed replacement reactor would result in a range of benefits in health care, the national interest, scientific achievement and industrial capability. It would also result in a range of benefits derived from increased employment and economic activity. None of the alternatives to the replacement research reactor considered in the Draft EIS can meet all of the objectives of the proposal. The risk from normal operations or accidents has been shown to be well within national and internationally accepted risk parameters. The dose due to reactor operations would continue to be small and within regulatory limits. For the replacement reactor, the principle of `As Low As Reasonably Achievable` would form an integral part of the design and licensing process to ensure that doses to operators are minimized. Costs associated with the proposal are $286 million (in 1997 dollars) for design and construction. The annual operating and maintenance costs are estimated to be $12 million per year, of which a significant proportion will be covered by commercial activities. The costs include management of the spent fuel from the replacement reactor as well as the environmental management costs of waste management, safety and environmental monitoring. Decommissioning costs for the replacement reactor would arise at the end of its lifetime

10 CFR 51.95 - Postconstruction environmental impact statements.

Science.gov (United States)

2010-01-01

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

17 CFR 210.8-03 - Interim financial statements.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Interim financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

17 CFR 210.8-02 - Annual financial statements.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Annual financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

16 CFR 1.85 - Final environmental impact statements.

Science.gov (United States)

2010-01-01

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

76 FR 21345 - Environmental Impacts Statements;

Science.gov (United States)

2011-04-15

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 04/04/2011 Through 04...

78 FR 48672 - Environmental Impacts Statements;

Science.gov (United States)

2013-08-09

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/29/2013 Through...

SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

OpenAIRE

Cirstea Andreea; Baltariu Carmen-Alexandra

2013-01-01

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

Impact of problem finding on the quality of authentic open inquiry science research projects

Science.gov (United States)

Labanca, Frank

2008-11-01

Problem finding is a creative process whereby individuals develop original ideas for study. Secondary science students who successfully participate in authentic, novel, open inquiry studies must engage in problem finding to determine viable and suitable topics. This study examined problem finding strategies employed by students who successfully completed and presented the results of their open inquiry research at the 2007 Connecticut Science Fair and the 2007 International Science and Engineering Fair. A multicase qualitative study was framed through the lenses of creativity, inquiry strategies, and situated cognition learning theory. Data were triangulated by methods (interviews, document analysis, surveys) and sources (students, teachers, mentors, fair directors, documents). The data demonstrated that the quality of student projects was directly impacted by the quality of their problem finding. Effective problem finding was a result of students using resources from previous, specialized experiences. They had a positive self-concept and a temperament for both the creative and logical perspectives of science research. Successful problem finding was derived from an idiosyncratic, nonlinear, and flexible use and understanding of inquiry. Finally, problem finding was influenced and assisted by the community of practicing scientists, with whom the students had an exceptional ability to communicate effectively. As a result, there appears to be a juxtaposition of creative and logical/analytical thought for open inquiry that may not be present in other forms of inquiry. Instructional strategies are suggested for teachers of science research students to improve the quality of problem finding for their students and their subsequent research projects.

NCI and the Chinese Academy of Medical Sciences Sign Statement of Intent

Science.gov (United States)

Today the National Cancer Institute (NCI) and the Cancer Institute/Hospital of the Chinese Academy of Medical Sciences (CICAMS) signed a statement of intent to share an interest in fostering collaborative biomedical research in oncology and a common goal

40 CFR 790.99 - Statement of financial responsibility.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Statement of financial responsibility... From Test Rules § 790.99 Statement of financial responsibility. Each applicant for an exemption shall submit the following sworn statement with his or her application: I understand that if this application...

Southwestern Power Administration Combined Financial Statements, 2006-2009

Energy Technology Data Exchange (ETDEWEB)

None

2009-09-01

We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power

18 CFR 706.405 - Supplementary statements.

Science.gov (United States)

2010-04-01

... employee shall at all times avoid acquiring a financial interest that could result, or taking an action... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.405... employment and financial interests shall be reported in a supplementary statement, in the format prescribed...

Requirements Engineering as Creative Problem Solving: A Research Agenda for Idea Finding

OpenAIRE

Maiden, N.; Jones, S.; Karlsen, I. K.; Neill, R.; Zachos, K.; Milne, A.

2010-01-01

This vision paper frames requirements engineering as a creative problem solving process. Its purpose is to enable requirements researchers and practitioners to recruit relevant theories, models, techniques and tools from creative problem solving to understand and support requirements processes more effectively. It uses 4 drivers to motivate the case for requirements engineering as a creative problem solving process. It then maps established requirements activities onto one of the longest-esta...

Direct methods of solution for problems in mechanics from invariance principles

International Nuclear Information System (INIS)

Rajan, M.

1986-01-01

Direct solutions to problems in mechanics are developed from variational statements derived from the principle of invariance of the action integral under a one-parameter family of infinitesimal transformations. Exact, direct solution procedures for linear systems are developed by a careful choice of the arbitrary functions used to generate the infinitesimal transformations. It is demonstrated that the well-known methods for the solution of differential equations can be directly adapted to the required variational statements. Examples in particle and continuum mechanics are presented

National Nuclear Corporation Limited report and financial statements 31 March 1986

International Nuclear Information System (INIS)

1986-01-01

The paper contains the directors' annual report and the audited financial statements of the National Nuclear Corporation Limited, 1985/6. The company is engaged in designing and constructing power stations and nuclear power reactors, and other related work, and in associated research and development. (U.K.)

National Nuclear Corporation Limited report and financial statements 31 March 1986

Energy Technology Data Exchange (ETDEWEB)

1986-01-01

The paper contains the directors' annual report and the audited financial statements of the National Nuclear Corporation Limited, 1985/6. The company is engaged in designing and constructing power stations and nuclear power reactors, and other related work, and in associated research and development. (U.K.).

Problems Teachers Face When Doing Action Research and Finding Possible Solutions: Three Cases

Science.gov (United States)

Zhou, Jun

2012-01-01

Through case studies, this paper explores problems teachers face when doing action research: for instance, teachers may misunderstand the research, mistrust university researchers, lack the time or adequate library resources to conduct research, lack theoretical guidance or knowledge of research methodology, and feel pressure or frustration during…

17 CFR 230.417 - Date of financial statements.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Date of financial statements... RULES AND REGULATIONS, SECURITIES ACT OF 1933 General Requirements § 230.417 Date of financial statements. Whenever financial statements of any person are required to be furnished as of a date within a...

General problems specific to hot nuclear materials research facilities

International Nuclear Information System (INIS)

Bart, G.

1996-01-01

During the sixties, governments have installed hot nuclear materials research facilities to characterize highly radioactive materials, to describe their in-pile behaviour, to develop and test new reactor core components, and to provide the industry with radioisotopes. Since then, the attitude towards the nuclear option has drastically changed and resources have become very tight. Within the changed political environment, the national research centres have defined new objectives. Given budgetary constraints, nuclear facilities have to co-operate internationally and to look for third party research assignments. The paper discusses the problems and needs within experimental nuclear research facilities as well as industrial requirements. Special emphasis is on cultural topics (definition of the scope of nuclear research facilities, the search for competitive advantages, and operational requirements), social aspects (overageing of personnel, recruitment, and training of new staff), safety related administrative and technical issues, and research needs for expertise and state of the art analytical infrastructure

Saskatchewan Energy Holdings Ltd. consolidated financial statements

International Nuclear Information System (INIS)

1991-01-01

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

Genesis and Development of Consolidated Financial Statements

OpenAIRE

Kostyantyn Bezverkhiy

2015-01-01

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

Saskatchewan Energy Holdings Ltd. consolidated financial statements

Energy Technology Data Exchange (ETDEWEB)

1991-01-01

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

Control of Bank Consolidated Financial Statements Quality

OpenAIRE

Margarita S. Ambarchyan

2013-01-01

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

7 CFR 4279.137 - Financial statements.

Science.gov (United States)

2010-01-01

... accordance with Generally Accepted Accounting Principles will be required. (b) If specific circumstances... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section 4279.137... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of...

29 CFR 570.101 - Introductory statement.

Science.gov (United States)

2010-07-01

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

RUPS: Research Utilizing Problem Solving. Classroom Version. Leader's Manual.

Science.gov (United States)

Jung, Charles; And Others

This training manual is for teachers participating in the Research Utilizing Problem Solving (RUPS) workshops. The workshops last for four and one-half days and are designed to improve the school setting and to increase teamwork skills. The teachers participate in simulation exercises in which they help a fictitious teacher or principal solve a…

Environmental impact statement 1987. Umweltgutachten 1987

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

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

7 CFR 400.203 - Financial statement and certification.

Science.gov (United States)

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial statement and certification. 400.203 Section...-Standards for Approval § 400.203 Financial statement and certification. (a) An entity desiring to become or continue as a contractor shall submit to the Corporation a financial statement which is as of a date not...

46 CFR 403.120 - Notes to financial statements.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Notes to financial statements. 403.120 Section 403.120... ACCOUNTING SYSTEM General § 403.120 Notes to financial statements. (a) All matters that are not clearly identified in the body of the financial statements of the Association, but which may materially influence...

12 CFR 18.5 - Alternative annual disclosure statements.

Science.gov (United States)

2010-01-01

...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...

8 CFR 286.5 - Remittance and statement procedures.

Science.gov (United States)

2010-01-01

... USER FEE § 286.5 Remittance and statement procedures. (a) The air or sea carrier whose ticket stock or... Commissioner, Financial Management a report from the independent accountant in accordance with the Statement on... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Remittance and statement procedures. 286.5...

An Advanced Tabu Search Approach to the Airlift Loading Problem

Science.gov (United States)

2006-12-01

Problem Statement................................................................ 37 3.1.1 SALP -TS Inputs...41 3.2.1 SALP -TS Data Structures .......................................................... 41 3.2.2 SALP -TS Solution...3.2.4 SALP Lower Bound ................................................................... 46 3.2.5 Initial Solution Generator

Statement of Problem of Pareto Frontier Management and Its Solution in the Analysis and Synthesis of Optimal Systems

Directory of Open Access Journals (Sweden)

I. K. Romanova

2015-01-01

Full Text Available The article research concerns the multi-criteria optimization (MCO, which assumes that operation quality criteria of the system are independent and specifies a way to improve values of these criteria. Mutual contradiction of some criteria is a major problem in MCO. One of the most important areas of research is to obtain the so-called Pareto - optimal options.The subject of research is Pareto front, also called the Pareto frontier. The article discusses front classifications by its geometric representation for the case of two-criterion task. It presents a mathematical description of the front characteristics using the gradients and their projections. A review of current domestic and foreign literature has revealed that the aim of works in constructing the Pareto frontier is to conduct research in conditions of uncertainty, in the stochastic statement, with no restrictions. A topology both in two- and in three-dimensional case is under consideration. The targets of modern applications are multi-agent systems and groups of players in differential games. However, all considered works have no task to provide an active management of the front.The objective of this article is to discuss the research problem the Pareto frontier in a new production, namely, with the active co-developers of the systems and (or the decision makers (DM in the management of the Pareto frontier. It notes that such formulation differs from the traditionally accepted approach based on the analysis of already existing solutions.The article discusses three ways to describe a quality of the object management system. The first way is to use the direct quality criteria for the model of a closed system as the vibrational level of the General form. The second one is to study a specific two-loop system of an aircraft control using the angular velocity and normal acceleration loops. The third is the use of the integrated quality criteria. In all three cases, the selected criteria are

Mission statements: selling corporate values to employees.

Science.gov (United States)

Klemm, M; Sanderson, S; Luffman, G

1991-06-01

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

40 CFR 1502.19 - Circulation of the environmental impact statement.

Science.gov (United States)

2010-07-01

... impact statement. 1502.19 Section 1502.19 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY ENVIRONMENTAL IMPACT STATEMENT § 1502.19 Circulation of the environmental impact statement. Agencies shall circulate the entire draft and final environmental impact statements except for certain appendices as...

40 CFR 124.61 - Final environmental impact statement.

Science.gov (United States)

2010-07-01

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

12 CFR 226.7 - Periodic statement.

Science.gov (United States)

2010-01-01

... consumer with a periodic statement that discloses the following items, to the extent applicable: (a... convenience of the user, the revised text is set forth as follows: § 226.7 Periodic statement. (a) Rules... consumers may obtain from the creditor more information about the balance computation method and how...

75 FR 57282 - Statement of Organization, Functions and Delegations of Authority

Science.gov (United States)

2010-09-20

... Agency's long term strategic planning process; (5) conducts and/or guides analyses, research, and program... Special Health Affairs (RA1) and the functional statement for the Office of Planning, Analysis and... (RA52) from the Office of Planning, Analysis and Evaluation (RA5) to the Office of Special Health...

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

Directory of Open Access Journals (Sweden)

Justyna Fijalkowska

2008-04-01

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

Scientific Paradigms and Falsification: Kuhn, Popper, and Problems in Education Research

Science.gov (United States)

Hyslop-Margison, Emery James

2010-01-01

By examining the respective contributions of Karl Popper and Thomas Kuhn to the philosophy of science, the author highlights some prevailing problems in this article with the methods of so-called scientific research in education. The author enumerates a number of reasons why such research, in spite of its limited tangible return, continues to gain…

10 CFR 51.81 - Distribution of draft environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Materials Licenses § 51.81 Distribution of draft environmental impact statement. Copies of the draft environmental impact statement and...

10 CFR 51.86 - Distribution of draft environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Rulemaking § 51.86 Distribution of draft environmental impact statement. Copies of the draft environmental impact statement and any...

37 CFR 260.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

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

Effectiveness of the Positioning Statement: Experimental Test on Brand Awareness in Competitive Contexts

Directory of Open Access Journals (Sweden)

Rafael Barreiros Porto

2018-03-01

Full Text Available Good positioning statements have an effect on consumer brand awareness. However, the competitive context formed by the novelty of the category and the brand market structure may hinder the assimilation of positioning and its association with the pre-existing image. This study assesses the effectiveness of positioning statements in the generation of brand awareness, considering its competitive context. Using an experimental design, with a group of control, the exposure of brands and their competitive contexts were manipulated and the positioning statement remained constant for a sample of consumers. The results show the positioning statement had an effect on both assimilation of the message and valence of image association, which adds awareness for the brand, but only for the traditional category. The effectiveness on the message assimilation occurred within the weak brand and within the less known median brand. For the image valence, it occurred only between the weak brand and the strong one from the traditional category. These findings are distinct among consumer segments. The research brings up a classic theme, but presents a new methodological approach to measure the effectiveness of brand positioning.

2D problems of surface growth theory with applications to additive manufacturing

Science.gov (United States)

Manzhirov, A. V.; Mikhin, M. N.

2018-04-01

We study 2D problems of surface growth theory of deformable solids and their applications to the analysis of the stress-strain state of AM fabricated products and structures. Statements of the problems are given, and a solution method based on the approaches of the theory of functions of a complex variable is suggested. Computations are carried out for model problems. Qualitative and quantitative results are discussed.

IAS 1 Presentation of Financial Statements - A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

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

37 CFR 382.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

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

27 CFR 7.54 - Prohibited statements.

Science.gov (United States)

2010-04-01

... statement of alcoholic content permitted under § 7.71 may be depicted in any advertising media. The... statement of alcoholic content permitted under § 7.71 may be displayed in any advertising media. (d) Class..., DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Advertising of Malt Beverages...

Toward a Statement of Educational Philosophy.

Science.gov (United States)

Rasi, Humberto M.

2001-01-01

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

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

Science.gov (United States)

Brickner, Daniel R.; McCombs, Gary B.

2004-01-01

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

Solving problems in social-ecological systems: definition, practice and barriers of transdisciplinary research.

Science.gov (United States)

Angelstam, Per; Andersson, Kjell; Annerstedt, Matilda; Axelsson, Robert; Elbakidze, Marine; Garrido, Pablo; Grahn, Patrik; Jönsson, K Ingemar; Pedersen, Simen; Schlyter, Peter; Skärbäck, Erik; Smith, Mike; Stjernquist, Ingrid

2013-03-01

Translating policies about sustainable development as a social process and sustainability outcomes into the real world of social-ecological systems involves several challenges. Hence, research policies advocate improved innovative problem-solving capacity. One approach is transdisciplinary research that integrates research disciplines, as well as researchers and practitioners. Drawing upon 14 experiences of problem-solving, we used group modeling to map perceived barriers and bridges for researchers' and practitioners' joint knowledge production and learning towards transdisciplinary research. The analysis indicated that the transdisciplinary research process is influenced by (1) the amount of traditional disciplinary formal and informal control, (2) adaptation of project applications to fill the transdisciplinary research agenda, (3) stakeholder participation, and (4) functional team building/development based on self-reflection and experienced leadership. Focusing on implementation of green infrastructure policy as a common denominator for the delivery of ecosystem services and human well-being, we discuss how to diagnose social-ecological systems, and use knowledge production and collaborative learning as treatments.

SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Szora Tamas Atila

2012-12-01

Full Text Available The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed assets. The conclusion of this study presents that although the consolidated entity is not a tax, it presents the group effort without the internal flows between entities within the group. In terms of the world scientific research typology used by the authors, it refers to descriptive research, explanatory research and applied research. In terms of the novelties, brought by this study, it is specifically determined, based on the actual database, the evolution of structure indicators, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation.

Determining relevant financial statement ratios in Department of Defense service component general fund financial statements

OpenAIRE

Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S.

2014-01-01

Approved for public release; distribution is unlimited Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its ...

ROLE AND SIGNIFICANCE OF STATEMENT OF OTHER COMPREHENSIVE INCOME– IN RESPECT OF REPORTING COMPANIES’ PERFORMANCE

Directory of Open Access Journals (Sweden)

Ildiko Orban

2014-07-01

Full Text Available A commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS created the framework for represent the financial performace, and other facts related to the company’s health. In the system of IFRS profit is not equal to income less expenses, this deviation led to the other comprehensive income, OCI term. IFRS have created the term of other comprehensive income, but knowledge and using of it is not widespread. In this paper I tend to present the meaning and essence of this income category, and to reveal how it is work in corporate practice. As basis of the research, definitions and formats related to the statement of comprehensive income will be presented in the paper first. In order to get a clear picture about the differences between the income statements, I make a comparison of the IFRS and the Hungarian Accounting Act in the field of performance’s representation. As a result of my comparison I’ve stated that the EU accepted the international financial reporting standards to present the financial performance of publicly traded companies, and as EU member state it is obligatory for the Hungarian companies as well. This is the reason why Hungary’s present task is taking over the IFRS mentality. After the comparative analysis I’ve examined the Statement of other comprehensive income in the practice of 11 listed companies in the Budapest Stock Exchange. The Premium category includes those companies’ series of liquid shares, which has got broader investor base. The aim of this examination was to reveal if the most significant listed companies calculate other comprehensive income and what kind of items do they present in the statement of OCI. As a result of the research we can state that statement of other comprehensive income is part of the statement of total comprehensive income in general, and not an individual statement. Main items of the other comprehensive income of the examined companies are the

Ethics of genetic testing and research in sport: a position statement from the Australian Institute of Sport.

Science.gov (United States)

Vlahovich, Nicole; Fricker, Peter A; Brown, Matthew A; Hughes, David

2017-01-01

As Australia's peak high-performance sport agency, the Australian Institute of Sport (AIS) has developed this position statement to address the implications of recent advances in the field of genetics and the ramifications for the health and well-being of athletes. Genetic testing has proven of value in the practice of clinical medicine. There are, however, currently no scientific grounds for the use of genetic testing for athletic performance improvement, sport selection or talent identification. Athletes and coaches should be discouraged from using direct-to-consumer genetic testing because of its lack of validation and replicability and the lack of involvement of a medical practitioner in the process. The transfer of genetic material or genetic modification of cells for performance enhancement is gene doping and should not be used on athletes. There are, however, valid roles for genetic research and the AIS supports genetic research which aims to enhance understanding of athlete susceptibility to injury or illness. Genetic research is only to be conducted after careful consideration of a range of ethical concerns which include the provision of adequate informed consent. The AIS is committed to providing leadership in delivering an ethical framework that protects the well-being of athletes and the integrity of sport, in the rapidly changing world of genomic science. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

17 CFR 210.3-17 - Financial statements of natural persons.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial...

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

Science.gov (United States)

2012-05-01

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

The waste management at research laboratories - problems and solutions

International Nuclear Information System (INIS)

Dellamano, Jose Claudio; Vicente, Roberto

2011-01-01

The radioactive management in radioactive installations must be planned and controlled. However, in the case of research laboratories, that management is compromised due to the common use of materials and installations, the lack of trained personnel and the nonexistence of clear and objective orientations by the regulator organism. Such failures cause an increasing of generated radioactive wastes and the imprecision or nonexistence of record of radioactive substances, occasioning a financial wastage, and the cancelling of licences for use of radioactive substances. This paper discusses and proposes solutions for the problems found at radioactive waste management in research laboratories

CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING

OpenAIRE

HOWARD VAN AUKEN; KUI YANG

2014-01-01

With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of various decisions. A logit analysis shows that owners of Chinese SMEs use financial statements to make decisions according to the frequency of available financial statement information and their ability to interpret the informa...

From normative towards positive epistemology: Problem of scientific fact

Directory of Open Access Journals (Sweden)

Brdar Milan

2009-01-01

Full Text Available In this article author provides a sketch of a twist from normative towards descriptive epistemology as a result of transformation of contemporary philosophy during the main occurrence known as Linguistic Turn. Best illustrations for epistemic twist are given in theories of Karl Popper, Ludwik Fleck and Thomas Kuhn. These three theories determined deconstruction of traditional philosophy of science and traditional picture of science and its practice. At the same time U isti mah, by the same twist towards descriptive and historical epistemology some core problems of epistemology and methodology are actualized in very sharper form. This concerns mainly of the problems of scientific statements and procedures of establishing of their objectivity and truthfulness. For in all three theories, of Popper, Fleck and Kuhn, empirical statements are functions/dependent of: theoretical framework, of though style or of paradigm, problem of truthfulness ad objective justification shows itself within Minhausen trilema. Task of positive epistemology is not to prescribe some procedure, but to provide reconstruction of real procedures given in practice of scientific communities. That means to show how they resolve problem of epistemic foundation of their theories and how they provide justified reasons to defend their theories as truthful and objective. .

29 CFR 99.310 - Financial statements.

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2013-09-26

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

10 CFR 51.85 - Draft environmental impact statement-rulemaking.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2012-04-05

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

10 CFR 51.72 - Supplement to draft environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Supplement to draft environmental impact statement. 51.72... Implementing Section 102(2) Environmental Impact Statements § 51.72 Supplement to draft environmental impact statement. (a) The NRC staff will prepare a supplement to a draft environmental impact statement for which a...

14 CFR 399.4 - Nature and effect of policy statements.

Science.gov (United States)

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Nature and effect of policy statements. 399.4 Section 399.4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... Statements § 399.4 Nature and effect of policy statements. Policy statements published in this part will be...

Effects of Sonic Booms on Marine Mammals: Problem Review and Recommended Research

Science.gov (United States)

Bowles, Ann E.

1996-01-01

By flying the High-Speed Civil Transport (HSCT) exclusively over uninhabited areas and mo over water, human annoyance will be reduced to acceptable levels. However, this strategy will for HSCT proponents to contend with the potential effects of sonic booms on animals, particularly ma mammals. What follows is a summary of the environmental regulations that must be addressed, the scientific community's concerns about the potential effects of the HSCT, and recommendations fox research to address the most important concerns. The recommendations included herein are based both on existing scientific evidence and regulatory needs. One cannot over-emphasize the importance of obtaining the appropriate information prior to substantial public exposure. Recent controversies over other human-made acoustic sources in the ocean suggest that the HSCT will receive intense scrutiny. It seems certain that an Environmental Impact Statement (EIS) and Incidental Harassment Authorization (IHA) under the Marine Mammal Protection Act (MMPA) or its equivalent will be necessary.

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

Statement of nuclear incidents at nuclear installations

International Nuclear Information System (INIS)

2002-07-01

A statement of nuclear incidents at nuclear installations in Britain during the first quarter of 2002 is published today by the Health and Safety Executive. It covers the period 1 January to 31 March 2002. There are two installations mentioned in the statement: Dungeness B and Heysham 1. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974

How Can We Improve Problem Solving in Undergraduate Biology? Applying Lessons from 30 Years of Physics Education Research

Science.gov (United States)

Hoskinson, A.-M.; Caballero, M. D.; Knight, J. K.

2013-01-01

If students are to successfully grapple with authentic, complex biological problems as scientists and citizens, they need practice solving such problems during their undergraduate years. Physics education researchers have investigated student problem solving for the past three decades. Although physics and biology problems differ in structure and content, the instructional purposes align closely: explaining patterns and processes in the natural world and making predictions about physical and biological systems. In this paper, we discuss how research-supported approaches developed by physics education researchers can be adopted by biologists to enhance student problem-solving skills. First, we compare the problems that biology students are typically asked to solve with authentic, complex problems. We then describe the development of research-validated physics curricula emphasizing process skills in problem solving. We show that solving authentic, complex biology problems requires many of the same skills that practicing physicists and biologists use in representing problems, seeking relationships, making predictions, and verifying or checking solutions. We assert that acquiring these skills can help biology students become competent problem solvers. Finally, we propose how biology scholars can apply lessons from physics education in their classrooms and inspire new studies in biology education research. PMID:23737623

How can we improve problem solving in undergraduate biology? Applying lessons from 30 years of physics education research.

Science.gov (United States)

Hoskinson, A-M; Caballero, M D; Knight, J K

2013-06-01

If students are to successfully grapple with authentic, complex biological problems as scientists and citizens, they need practice solving such problems during their undergraduate years. Physics education researchers have investigated student problem solving for the past three decades. Although physics and biology problems differ in structure and content, the instructional purposes align closely: explaining patterns and processes in the natural world and making predictions about physical and biological systems. In this paper, we discuss how research-supported approaches developed by physics education researchers can be adopted by biologists to enhance student problem-solving skills. First, we compare the problems that biology students are typically asked to solve with authentic, complex problems. We then describe the development of research-validated physics curricula emphasizing process skills in problem solving. We show that solving authentic, complex biology problems requires many of the same skills that practicing physicists and biologists use in representing problems, seeking relationships, making predictions, and verifying or checking solutions. We assert that acquiring these skills can help biology students become competent problem solvers. Finally, we propose how biology scholars can apply lessons from physics education in their classrooms and inspire new studies in biology education research.

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

Science.gov (United States)

2011-08-26

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

EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Muller Victor - Octavian

2011-07-01

Full Text Available Financial statements main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful, financial information needs to be relevant to the decision-making process of users in general, and investors in particular. Hence, the following question arises logically which of the two sets best serves the information needs of investors (and other categories of users, respectively which of the two sets is more relevant for investors? Of course, the possibility of both sets at the same time best serving the information needs should not be ruled out. In our scientific endeavor we conducted an empirical association study on the problem of market value relevance of consolidated financial statements and of individual financial statements of the parent company, searching for an answer to the above question. In this sense, we analyze the absolute and relative market value relevance of consolidated accounting information of listed companies on the Frankfurt Stock Exchange (one of the largest three stock markets in the European Union between 2003 and 2008. Through this empirical study we intend to contribute to the relatively limited literature on this topic with a comparative time analysis of the absolute and incremental relevance of financial information supplied by the two categories of financial statements (group and individual. The results obtained indicate a statistically significant superiority of the relevance of consolidated statements (in detriment of individual ones. However, we could not statistically prove a superior value relevance of information provided together by consolidated and parent company financial statements as opposed to consolidated information. On the one hand, these results prove the importance (usefulness of consolidated financial statements especially for investors on

Trouble in Paradise: Problems in Academic Research Co-authoring.

Science.gov (United States)

Bozeman, Barry; Youtie, Jan

2016-12-01

Scholars and policy-makers have expressed concerns about the crediting of coauthors in research publications. Most such problems fall into one of two categories, excluding deserving contributors or including undeserving ones. But our research shows that there is no consensus on "deserving" or on what type of contribution suffices for co-authorship award. Our study uses qualitative data, including interviews with 60 US academic science or engineering researchers in 14 disciplines in a set of geographically distributed research-intensive universities. We also employ data from 161 website posts provided by 93 study participants, again US academic scientists. We examine a variety of factors related to perceived unwarranted exclusion from co-author credit and unwarranted inclusion, providing an empirically-informed conceptual model to explain co-author crediting outcomes. Determinants of outcomes include characteristics of disciplines and fields, institutional work culture, power dynamics and team-specific norms and decision processes.

Including Critical Thinking and Problem Solving in Physical Education

Science.gov (United States)

Pill, Shane; SueSee, Brendan

2017-01-01

Many physical education curriculum frameworks include statements about the inclusion of critical inquiry processes and the development of creativity and problem-solving skills. The learning environment created by physical education can encourage or limit the application and development of the learners' cognitive resources for critical and creative…

10 CFR 51.91 - Final environmental impact statement-contents.

Science.gov (United States)

2010-01-01

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

75 FR 4031 - Streamlining Hard-Copy Postage Statement Processing

Science.gov (United States)

2010-01-26

... finalized postage statements from PostalOne! facilities are available online at the Business Customer...! facilities only. Copies of finalized postage statements are available online at the Business Customer Gateway... postage statements from PostalOne! facilities are available online at the Business Customer Gateway. 2. At...

Means-end chains and laddering: An inventory of problems and an agenda for research

DEFF Research Database (Denmark)

Grunert, Klaus G.; Beckmann, Suzanne C.; Sørensen, Elin

2001-01-01

and unconscious (or, at least, semiconscious) factors. It is intuitively appealing to the practitioner but has, likewise, attracted academic research. Increased acceptance and use of a new approach inevitably leads to the detection of unresolved issues and problems. Many of these unresolved issues are related...... to the collection and analysis of laddering data. However, many of these also point at problems of a more theoretical nature. In this chapter presented are some of the issues regarded as unresolved and suggested research that could help in solving these problems. The mayor part of this chapter deals...... with methodological problems of the interview technique called laddering, og coding laddering data, and of analysing the coded data. However, also shown, methodological and theoretical issues are partly interlinked: resolutions of methodological problems may require theoretical progress or at least a clarification...

ECONOMIC ANALYSIS OF EXPLORATION FOR AND EVELUATION OF MINERAL RESOURCES BASED ON FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Andrey Nikolayevich Belonogov

2016-02-01

Full Text Available The article examines different techniques of economic analysis of exploration costs. The purpose of the article is to develop an approach to exploration costs economic analysis and to propose recommendations on improvement of an analytical value of Notes to Financial Statements. To achieve the purpose analysis, synthesis, deductive methods were employed. In course of the research we analyzed studies of J.C. Alfaro, A. Naggar, А.А. Muzychenko, E.V. Shevchenko, etc. We proposed an approach to economic analysis of resources sufficiency to complete exploration and evaluation works and to accounting for exploration and evaluation activities risks. We also proposed to supplement Notes to Financial Statements with additional relevant data. Results of the research can be used by investment analysts in order to enhance understanding of specific industry risks.

Executive Summary to EDC-2: The Endocrine Society's Second Scientific Statement on Endocrine-Disrupting Chemicals.

Science.gov (United States)

Gore, A C; Chappell, V A; Fenton, S E; Flaws, J A; Nadal, A; Prins, G S; Toppari, J; Zoeller, R T

2015-12-01

This Executive Summary to the Endocrine Society's second Scientific Statement on environmental endocrine-disrupting chemicals (EDCs) provides a synthesis of the key points of the complete statement. The full Scientific Statement represents a comprehensive review of the literature on seven topics for which there is strong mechanistic, experimental, animal, and epidemiological evidence for endocrine disruption, namely: obesity and diabetes, female reproduction, male reproduction, hormone-sensitive cancers in females, prostate cancer, thyroid, and neurodevelopment and neuroendocrine systems. EDCs such as bisphenol A, phthalates, pesticides, persistent organic pollutants such as polychlorinated biphenyls, polybrominated diethyl ethers, and dioxins were emphasized because these chemicals had the greatest depth and breadth of available information. The Statement also included thorough coverage of studies of developmental exposures to EDCs, especially in the fetus and infant, because these are critical life stages during which perturbations of hormones can increase the probability of a disease or dysfunction later in life. A conclusion of the Statement is that publications over the past 5 years have led to a much fuller understanding of the endocrine principles by which EDCs act, including nonmonotonic dose-responses, low-dose effects, and developmental vulnerability. These findings will prove useful to researchers, physicians, and other healthcare providers in translating the science of endocrine disruption to improved public health.

49 CFR 805.735-24 - Review of financial statements.

Science.gov (United States)

2010-10-01

... 49 Transportation 7 2010-10-01 2010-10-01 false Review of financial statements. 805.735-24 Section... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-24 Review of financial statements. (a) The Personnel Officer shall review each statement of employment and financial interests submitted...

7 CFR 1230.115 - Submission of annual financial statements.

Science.gov (United States)

2010-01-01

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

10 CFR 51.70 - Draft environmental impact statement-general.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-general. 51.70... Implementing Section 102(2) Environmental Impact Statements § 51.70 Draft environmental impact statement—general. (a) The NRC staff will prepare a draft environmental impact statement as soon as practicable...

10 CFR 51.71 - Draft environmental impact statement-contents.

Science.gov (United States)

2010-01-01

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

Influence of Customer Focused Mission Statement on Customer Satisfaction

Directory of Open Access Journals (Sweden)

Chijioke Nwachukwu

2017-01-01

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

A process for updating a philosophy of education statement.

Science.gov (United States)

Gambescia, Stephen F

2013-01-01

Most health education specialists have been introduced to the idea of having a philosophy of education statement. Although some in the field have been writing about this career development exercise, little has been written about the process of developing one's philosophy of education statement. This brief essay explains a sample process health education specialists can use to create or update their philosophy of education statement. The author gives a firsthand account of a systematic, disciplined, intellectually liberating, and reflective approach to articulating one's philosophy of education statement, by considering the writings of select intellectual giants who have acted on human experience, thought, and practice in education. A philosophy of education statement should be useful to any health education specialist regardless of type of work, site, position in the organization, population served, or health topic. The resultant updated and precisely written statement serves to sharpen a health education specialist's future role as a health educator, as well as contribute to his or her journey in lifelong learning.

Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements

Directory of Open Access Journals (Sweden)

Liana GADAU

2016-04-01

Full Text Available The accounting principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting. We consider necessary to improve the analyzed concepts by bringing additional information, as clear and comprehensive as possible, information used as reference in the preparation of financial statements.  Moreover, is crucial to apply an unitary thinking of the accounting referential which is linked to these accounting principles. The research methods used in analyzing the principles are: documentation of theoretical study of normative acts in the field of accounting, observation, comparative analysis, synthesis, information classification and data interpretation.

24 CFR 242.58 - Books, accounts, and financial statements.

Science.gov (United States)

2010-04-01

... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books...: (i) Annual audited financial statements in accordance with the guidance below; (ii) Quarterly... (if the annual audited financial statement has not yet been filed with HUD) and at such other times as...

17 CFR 210.8-08 - Age of financial statements.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

12 CFR 350.4 - Contents of annual disclosure statement.

Science.gov (United States)

2010-01-01

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

Advance statements in the new Victorian Mental Health Act.

Science.gov (United States)

Saraf, Sudeep

2015-06-01

There is growing recognition of the utility of advance statements in the area of mental health. The definition of advance statements and procedure for making and varying advance statements under the Victorian legislation is described. The implications for psychiatrists, mental health tribunals and the process should the psychiatrist vary their decision from that made in the advance statement are discussed. Advance statements being enshrined in legislation is another step in the direction of recovery-oriented service provision for persons with mental illness. The challenge for services will be to develop systems and processes that promote increased uptake of these instruments to empower persons with mental illness to participate in their treatment. © The Royal Australian and New Zealand College of Psychiatrists 2015.

Final environmental impact statement. Proton--Proton Storage Accelerator Facility (ISABELLE), Brookhaven National Laboratory, Upton, New York

International Nuclear Information System (INIS)

1978-08-01

An Environmental Impact Statement for a proposed research facility (ISABELLE) to be built at Brookhaven National Laboratory (BNL) is presented. It was prepared by the Department of Energy (DOE) following guidelines issued for such analyses. In keeping with DOE policy, this statement presents a concise and issues-oriented analysis of the significant environmental effects associated with the proposed action. ISABELLE is a proposed physics research facility where beams of protons collide providing opportunities to study high energy interactions. The facility would provide two interlaced storage ring proton accelerators, each with an energy up to 400 GeV intersecting in six experimental areas. The rings are contained in a tunnel with a circumference of 3.8 km (2.3 mi). The facility will occupy 250 ha (625 acres) in the NW corner of the existing BNL site. A draft Environmental Impact Statement for this proposed facility was issued for public review and comment by DOE on February 21, 1978. The principal areas of concern expressed were in the areas of radiological impacts and preservation of cultural values. After consideration of these comments, appropriate actions were taken and the text of the statement has been amended to reflect the comments. The text was annotated to indicate the origin of the comment. The Appendices contain a glossary of terms and listings of metric prefixes and conversions and symbols and abbreviations

Computational problems in Arctic Research

International Nuclear Information System (INIS)

Petrov, I

2016-01-01

This article is to inform about main problems in the area of Arctic shelf seismic prospecting and exploitation of the Northern Sea Route: simulation of the interaction of different ice formations (icebergs, hummocks, and drifting ice floes) with fixed ice-resistant platforms; simulation of the interaction of icebreakers and ice- class vessels with ice formations; modeling of the impact of the ice formations on the underground pipelines; neutralization of damage for fixed and mobile offshore industrial structures from ice formations; calculation of the strength of the ground pipelines; transportation of hydrocarbons by pipeline; the problem of migration of large ice formations; modeling of the formation of ice hummocks on ice-resistant stationary platform; calculation the stability of fixed platforms; calculation dynamic processes in the water and air of the Arctic with the processing of data and its use to predict the dynamics of ice conditions; simulation of the formation of large icebergs, hummocks, large ice platforms; calculation of ridging in the dynamics of sea ice; direct and inverse problems of seismic prospecting in the Arctic; direct and inverse problems of electromagnetic prospecting of the Arctic. All these problems could be solved by up-to-date numerical methods, for example, using grid-characteristic method. (paper)

Comparative analysis as a basic research orientation: Key methodological problems

Directory of Open Access Journals (Sweden)

N P Narbut

2015-12-01

Full Text Available To date, the Sociological Laboratory of the Peoples’ Friendship University of Russia has accumulated a vast experience in the field of cross-cultural studies reflected in the publications based on the results of mass surveys conducted in Moscow, Maikop, Beijing, Guangzhou, Prague, Belgrade, and Pristina. However, these publications mainly focus on the comparisons of the empirical data rather than methodological and technical issues, that is why the aim of this article is to identify key problems of the comparative analysis in cross-cultural studies that become evident only if you conduct an empirical research yourself - from the first step of setting the problem and approving it by all the sides (countries involved to the last step of interpreting and comparing the data obtained. The authors are sure that no sociologist would ever doubt the necessity and importance of comparative analysis in the broadest sense of the word, but at the same time very few are ready to discuss its key methodological challenges and prefer to ignore them completely. We summarize problems of the comparative analysis in sociology as follows: (1 applying research techniques to the sample in another country - both in translating and adapting them to different social realities and worldview (in particular, the problematic status of standardization and qualitative approach; (2 choosing “right” respondents to question and relevant cases (cultures to study; (3 designing the research scheme, i.e. justifying the sequence of steps (what should go first - methodology or techniques; (4 accepting the procedures that are correct within one country for cross-cultural work (whether or not that is an appropriate choice.

Reading and understanding employee benefit plan financial statements.

Science.gov (United States)

Lee, David C; Van Sertima, Michael A

2004-03-01

If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing. These statements contain a wealth of information about the financial health of your plan, and understanding them is an important fiduciary responsibility. To strengthen your grasp of financial statements, this article gives an overview that will make a plan's financial statements more informative, explains their basic structure and provides information on some of the more arcane aspects (such as actuarial tables). While this article focuses on Taft-Hartley (multiemployer) plans, much of it applies to other types of employee benefit plans.

16 CFR 1021.14 - Environmental impact statement.

Science.gov (United States)

2010-01-01

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

75 FR 8988 - Environmental Impact Statements; Availability

Science.gov (United States)

2010-02-26

... DEPARTMENT OF THE INTERIOR Environmental Impact Statements; Availability AGENCY: National Park Service. ACTION: Notice of availability for the Record of Decision on the Final Environmental Impact...) for the final Environmental Impact Statement (EIS) for the disposition of the Bureau of Mines property...

10 CFR 1021.310 - Environmental impact statements.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Environmental impact statements. 1021.310 Section 1021.310 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) NATIONAL ENVIRONMENTAL POLICY ACT IMPLEMENTING PROCEDURES Implementing Procedures § 1021.310 Environmental impact statements. DOE shall prepare and...

48 CFR 37.602 - Performance work statement.

Science.gov (United States)

2010-10-01

... on the use of measurable performance standards and financial incentives in a competitive environment... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Performance work statement... CATEGORIES OF CONTRACTING SERVICE CONTRACTING Performance-Based Acquisition 37.602 Performance work statement...

76 FR 44378 - Policy Statement of the U.S. Nuclear Regulatory Commission on the Protection of Cesium-137...

Science.gov (United States)

2011-07-25

... immunology, hematology, stem cell research, bone marrow transplantation, cancer research, in-vivo immunology..., calibrators, and in devices for biological and medical research. To develop its draft policy statement, the... National Research Council of the National Academies in 2008, recommended eliminating Category 1 and 2 CsCl...

NIH State-of-the-Science Conference Statement on management of menopause-related symptoms.

Science.gov (United States)

To provide health care providers, patients, and the general public with a responsible assessment of currently available data on the management of menopause-related symptoms. A non-DHHS, nonadvocate 12-member panel representing the fields of obstetrics and gynecology, general internal medicine, endocrinology, rheumatology, family and health psychology, geriatric medicine, health services research, demography, biochemistry, epidemiology, clinical research, and biostatistics. In addition, 26 experts in fields related to the conference topic presented data to the panel and to the conference audience. Presentations by experts and a systematic review of the medical literature prepared by the Oregon Evidence-based Practice Center, through the Agency for Healthcare Research and Quality's Evidence-based Practice Centers Program. Scientific evidence was given precedence over clinical anecdotal experience. Answering pre-determined questions, the panel drafted its statement based on scientific evidence presented in open forum and on the published scientific literature. The draft statement was read in its entirety on the final day of the conference and circulated to the audience for comment. The panel then met in executive session to consider the comments received, and released a revised statement later that day at http://consensus.nih.gov. This statement is an independent report of the panel and is not a policy statement of the NIH or the Federal Government. A final copy of this statement is available, along with other recent conference statements, at the same web address of http://consensus.nih.gov. Menopause is the permanent cessation of menstrual periods that occurs naturally in women, usually in their early 50s. Many women have few or no symptoms; these women are not in need of medical treatment. Premenopausal or perimenopausal women who have menopause induced by surgery, chemotherapy, or radiation are more likely to experience bothersome and even disabling symptoms. These

Wh-Questions, Universal Statements and Free Choice Inferences in Child Mandarin.

Science.gov (United States)

Huang, Haiquan; Zhou, Peng; Crain, Stephen

2017-11-16

This study investigated 5-year-old Mandarin-speaking children's comprehension of wh-questions, universal statements and free choice inferences. Previous research has found that Mandarin-speaking children assign a universal interpretation to sentences with a wh-word (e.g., shei 'who') followed by the adverbial quantifier dou 'all' (Zhou in Appl Psycholinguist 36:411-435, 2013). Children also compute free choice inferences in sentences that contain a modal verb in addition to a wh-word and dou (Zhou, in: Nakayama, Su, Huang (eds.) Studies in Chinese and Japanese language acquisition: in honour of Stephen Crain. John Benjamins Publishing Company, Amsterdam, pp 223-235, 2017). The present study used a Question-Statement Task to assess children's interpretation of sentences containing shei + dou, both with and without the modal verb beiyunxu 'was allowed to', as well as the contrast between sentences with shei + dou, which are statements for adults, versus ones with dou + shei, which are wh-questions for adults. The 5-year-old Mandarin-speaking child participants exhibited adult-like linguistic knowledge of the semantics and pragmatics of wh-words, the adverbial quantifier dou, and the deontic modal verb beiyunxu.

Position statement of the Australian Diabetes Society: individualisation of glycated haemoglobin targets for adults with diabetes mellitus.

Science.gov (United States)

Cheung, N Wah; Conn, Jennifer J; d'Emden, Michael C; Gunton, Jenny E; Jenkins, Alicia J; Ross, Glynis P; Sinha, Ashim K; Andrikopoulos, Sofianos; Colagiuri, Stephen; Twigg, Stephen M

2009-09-21

Tight glycaemic control reduces the risk of development and progression of organ complications in people with type 1 or type 2 diabetes. In this position statement, the Australian Diabetes Society recommends a general target glycated haemoglobin (HbA(1c)) level of position statement also provides guidelines for the individualisation of glycaemic targets to a tighter or lesser degree, with a recommended target HbA(1c) level of diabetes and its duration, pregnancy, diabetes medication being taken, presence of cardiovascular disease, risk of and problems from hypoglycaemia, and comorbidities. Management of diabetes also includes: adequate control of other cardiovascular risk factors, including weight, blood pressure and lipid serum levels; antiplatelet therapy; and smoking cessation.

Axiomatic of Ferma’s problem

Directory of Open Access Journals (Sweden)

Amelent A.E.

2016-11-01

Full Text Available in this article an attempt is made to move away from the traditional consideration of the problems of the Farm. As the author notes the fallacy of the traditional approach is that if the mathematician-fan was able to formulate a statement as proven, then specially trained and well-trained people could have made it easily. And, if they couldn’t, then there was a gap in the science of mathematics. A different approach is required.

12 CFR 18.4 - Contents of annual disclosure statement.

Science.gov (United States)

2010-01-01

...) Schedule RI (Income Statement); (iv) Schedule RI-A (Changes in Equity Capital); and (v) Schedule RI-B... balance sheet and income statement items; and future plans. (d) Disclaimer. The following legend shall be... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Contents of annual disclosure statement. 18.4...

European position statement on lung cancer screening

DEFF Research Database (Denmark)

Oudkerk, Matthijs; Devaraj, Anand; Vliegenthart, Rozemarijn

2017-01-01

Lung cancer screening with low-dose CT can save lives. This European Union (EU) position statement presents the available evidence and the major issues that need to be addressed to ensure the successful implementation of low-dose CT lung cancer screening in Europe. This statement identified...... specific actions required by the European lung cancer screening community to adopt before the implementation of low-dose CT lung cancer screening. This position statement recommends the following actions: a risk stratification approach should be used for future lung cancer low-dose CT programmes...... need to set a timeline for implementing lung cancer screening....

17 CFR 230.170 - Prohibition of use of certain financial statements.

Science.gov (United States)

2010-04-01

... financial statements. 230.170 Section 230.170 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... certain financial statements. Financial statements which purport to give effect to the receipt and.... The caption of any such financial statement shall clearly set forth the assumptions upon which such...

Computer codes for problems of isotope and radiation research

International Nuclear Information System (INIS)

Remer, M.

1986-12-01

A survey is given of computer codes for problems in isotope and radiation research. Altogether 44 codes are described as titles with abstracts. 17 of them are in the INIS scope and are processed individually. The subjects are indicated in the chapter headings: 1) analysis of tracer experiments, 2) spectrum calculations, 3) calculations of ion and electron trajectories, 4) evaluation of gamma irradiation plants, and 5) general software

RELABEL2007, Labels FORTRAN Statements in ENDF Format Processing Programs

International Nuclear Information System (INIS)

2007-01-01

1 - Description of program or function: RELABEL labels a ENDF/B pre-processing program so that statement labels are in increasing order in increments of 10 within each routine, and cards are identified in columns 73-80 by three alphanumeric characters in columns 73-75 and sequence numbers in columns 76-80 in increments of 10. IAEA1314/10: This version include the updates up to January 30, 2007. Changes in ENDF/B-VII Format and procedures, as well as the evaluations themselves, make it impossible for versions of the ENDF/B pre-processing codes earlier than PREPRO 2007 (2007 Version) to accurately process current ENDF/B-VII evaluations. The present code can handle all existing ENDF/B-VI evaluations through release 8, which will be the last release of ENDF/B-VI. Modifications from previous versions: Relabel VERS. 2007-1 (JAN. 2007): No change since March 2004 version 2 - Method of solution: 3 - Restrictions on the complexity of the problem: RELABEL is designed to maintain ENDF/B processing programs which use a restricted set of FORTRAN statements. As such, this program is not completely general

42 CFR 426.517 - CMS' statement regarding new evidence.

Science.gov (United States)

2010-10-01

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

50 CFR 401.19 - Statements and payrolls.

Science.gov (United States)

2010-10-01

... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Statements and payrolls. 401.19 Section 401.19 Wildlife and Fisheries JOINT REGULATIONS (UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT... FISHERIES CONSERVATION, DEVELOPMENT AND ENHANCEMENT § 401.19 Statements and payrolls. The regulations of the...

40 CFR 145.24 - Attorney General's statement.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 22 2010-07-01 2010-07-01 false Attorney General's statement. 145.24... (CONTINUED) STATE UIC PROGRAM REQUIREMENTS State Program Submissions § 145.24 Attorney General's statement... State Attorney General (or the attorney for those State or interstate agencies which have independent...

21 CFR 25.42 - Environmental impact statements.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Environmental impact statements. 25.42 Section 25... ENVIRONMENTAL IMPACT CONSIDERATIONS Preparation of Environmental Documents § 25.42 Environmental impact... be a clear, concise, and detailed written statement describing: (1) The environmental impacts of a...

32 CFR 989.16 - Environmental impact statement.

Science.gov (United States)

2010-07-01

... 32 National Defense 6 2010-07-01 2010-07-01 false Environmental impact statement. 989.16 Section... PROTECTION ENVIRONMENTAL IMPACT ANALYSIS PROCESS (EIAP) § 989.16 Environmental impact statement. (a) Certain classes of environmental impacts normally require preparation of an EIS (40 CFR 1501.4). These include...

49 CFR 805.735-17 - Supplementary statements.

Science.gov (United States)

2010-10-01

... SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-17 Supplementary statements. Changes in, or additions to, the information contained in an employee's statement of employment and financial interests.... Notwithstanding the filing of the annual report required by this section, each employee shall at all times avoid...

Engaged Problem Formulation in IS Research

DEFF Research Database (Denmark)

Nielsen, Peter Axel; Persson, John Stouby

2016-01-01

problems requires a more substantial engagement with the different stakeholders, especially when their problems are ill structured and situated in complex organizational settings. On this basis, we present an engaged approach to formulating IS problems with, not for, IS practitioners. We have come...

Electronic pay and leave statements (e-Payslips)

CERN Document Server

2004-01-01

Within the framework of measures to simplify and rationalise administrative procedures, the FI and IT Departments proposed a project to introduce electronic pay and leave statements. The project was launched at the beginning of 2004 after it had been approved by the Director of the Finance and Human Resources Departments. The project was presented to the GTPA (Groupe de Travail sur les Procédures Administratives) and discussed at the meeting of the SCC (Standing Concertation Committee) on 8 July 2004. The system designed and developed by the IT Department is now operational. What will change? Members of the personnel who currently receive a paper copy of their pay and/or leave statement will, in future, receive monthly e-mail notification of their electronic pay and leave statement, instead of the paper document. The current project does not affect retired members of the personnel. Each person receiving the e-mail notification will be invited to consult these electronic statements by clicking on a link p...

Kualitas Laporan Keuangan Pemerintah Daerah: Faktor yang Mempengaruhi dan Implikasi Kebijakan (Studi pada Skpd Pemerintah Provinsi Jawa Tengah)

OpenAIRE

Pradono, Febrian Cahyo; Basukianto

2015-01-01

This research was based onthe insufficiency of local government financial statements in Central Java. This research aims to determine the factors that influencing on low quality of local government financial statements and the problems / constraints that faced by SKPD on preparation of financial statements. Financial statement has an important role on formulating development policies. The low quality of financial statement may provide inaccurate informations for policy makers. Inaccurate info...

Students’ Problems in Writing Paraphrases in Research Paper Writing Class

Directory of Open Access Journals (Sweden)

Herdiansari Hayuningrum

2017-01-01

Full Text Available Paraphrase is one of the techniques of incorporating sources in which every writer is allowed to borrow the author’s ideas and restate them into their own words. Based on the previous study, it was found that English Language Education Study Program (ELESP students, Sanata Dharma University, were unable to paraphrase properly since they tended to copy the author’s words directly. If this problem was continuously ignored, it would be dangerous for the students because they could be charged with inadvertent plagiarism. This study was intended to investigate ELESP students’ problems in writing paraphrases and the reasons why they produce unacceptable paraphrases by conducting document analysis and interview in Research Paper Writing class. From the findings, it could be identified that the most frequent type of problem encountered by the students was word-for-word plagiarism.   DOI: https://doi.org/10.24071/llt.2012.150101

Corporate Statements in the Facilities Industry

DEFF Research Database (Denmark)

Holzweber, Markus

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

Research Utilizing Problem Solving (RUPS) - Classroom Version. Description of Teacher Inservice Education Materials.

Science.gov (United States)

National Education Association, Washington, DC. Project on Utilization of Inservice Education R & D Outcomes.

The workshop instructional materials described here are designed to try out a systematic problem solving process as a way of working toward improvements in the school setting. Topics include diagnosis using force field technique, small group dynamics, planning for action, and planning a RUPS (Research Using Problem Solving) project. This…

Research reactors fuel cycle problems and dilemma

International Nuclear Information System (INIS)

Romano, R.

2004-01-01

During last 10 years, some problems appeared in different steps of research reactors fuel cycle. Actually the majority of these reactors have been built in the 60s and these reactors were operated during all this long period in a cycle with steps which were dedicated to this activity. Progressively and for reasons often economical, certain steps of the cycle became more and more difficult to manage due to closing of some specialised workshops in the activities of scraps recycling, irradiated fuel reprocessing, even fuel fabrication. Other steps of the cycle meet or will meet difficulties, in particular supplying of fissile raw material LEU or HEU because this material was mostly produced in enrichment units existing mainly for military reason. Rarefaction of fissile material lead to use more and more enriched uraniums said 'of technical quality', that is to say which come from mixing of varied qualities of enriched material, containing products resulting from reprocessing. Actually, problems of end of fuel cycle are increased, either consisting of intermediary storage on the site of reactor or on specialised sites, or consisting of reprocessing. This brief summary shows most difficulties which are met today by a major part of industrials of the fuel cycle in the exercise of their activities

40 CFR 281.25 - Attorney General's statement.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Attorney General's statement. 281.25... Attorney General's statement. (a) A state must submit a written demonstration from the Attorney General... independent legal counsel for the state rather than the Attorney General, provided that such counsel has full...

17 CFR 242.607 - Customer account statements.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Customer account statements... (CONTINUED) REGULATIONS M, SHO, ATS, AC, AND NMS AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES Regulation Nms-Regulation of the National Market System § 242.607 Customer account statements. (a) No broker...

21 CFR 25.52 - Environmental impact statements.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Environmental impact statements. 25.52 Section 25... ENVIRONMENTAL IMPACT CONSIDERATIONS Public Participation and Notification of Environmental Documents § 25.52 Environmental impact statements. (a) If FDA determines that an EIS is necessary for an action involving...

19 CFR 200.735-117 - Supplementary statements.

Science.gov (United States)

2010-04-01

... under this section, each employee shall at all times avoid acquiring a financial interest that could... CONDUCT Provisions Governing Statements of Employment and Financial Interests § 200.735-117 Supplementary... and financial interests shall be reported in a supplementary statement as of June 30 each year. If no...

Annual report and accounting statements 2007: ELETROBRAS; Relatorio anual e demonstracoes contabeis 2007: ELETROBRAS

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

This document reports the actives of the ELETROBRAS during the year 2007 related to: electricity market, international activities, strategic planning, financial indicators, business analysis, relationship with investors, energy marketing, operational research, technological development, financial statements, social responsibility and environment

Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements

OpenAIRE

Doina Maria Tilea; Alexandra Ana Maria Serban

2013-01-01

To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.

Türk Savunma Sanayi Firmaları Vizyon ve Misyon İfadelerinin İçerik Analizi (The Content Analysis of Vision and Mission Statements in Turkish Defense Industry Firms

Directory of Open Access Journals (Sweden)

Metin OCAK

2016-08-01

Full Text Available In this research, components used in mission and vision statements by Turkish Defense Industry Firms and their relations with national defense industry guidance documents are examined. For this reason 87 vision and 79 mission statements which mentioned on the web pages of 148 Turkish Defense Industry Firms’ are taken into consideration. A qualitative research design phenomenology was used and the data were analyzed through content analysis in this study. At the end of the analysis, it is identified that there are common 14 components in vision statements and 13 common components in mission statements. Also it is discovered that some of the components are relevant with components mentioned in the national defense industry guidance documents.

Components of Comprehensive Income and Statement of Changes in Equity: An Analysis of Public Companies’ Reporting Practices in Poland and Germany

Directory of Open Access Journals (Sweden)