Stem cell research ethics: consensus statement on emerging issues.

Science.gov (United States)

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

2007-10-01

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

A BRIEF ANALYSIS OF PUBLIC SECTOR CONSOLIDATED FINANCIAL STATEMENTS RESEARCHES

Directory of Open Access Journals (Sweden)

Andreea CÎRSTEA

2015-12-01

Full Text Available The purpose of the paper is to track the evolution of this specific topic of consolidated financial statements in the public sector, in order to be able to present a global picture of the actual knowledge stage of this issue at international level. The study conducted for reaching the proposed objective is a quantitative one. We tried to find out how this issue of public sector consolidated financial statements has sparked the interest of researchers around the world and when the issue was most debated. We concluded that the research of consolidated financial statements in the public sector is in its infancy and nowadays the topic starts to be more and more in the attention of the researchers in this field.

Technical Specification action statements requiring shutdown

International Nuclear Information System (INIS)

Mankamo, T.; Kim, I.S.; Samanta, P.K.

1993-11-01

When safety systems fail during power operation, the limiting conditions for operation (LCOs) and associated action statements of technical specifications typically require that the plant be shut down within the limits of allowed outage time (AOT). However, when a system needed to remove decay heat, such as the residual heat removal (RHR) system, is inoperable or degraded, shutting down the plant may not necessarily be preferable, from a risk perspective, to continuing power operation over a usual repair time, giving priority to the repairs. The risk impact of the basic operational alternatives, i.e., continued operation or shutdown, was evaluated for failures in the RHR and standby service water (SSW) systems of a boiling-water reactor (BWR) nuclear power plant. A complete or partial failure of the SSW system fails or degrades not only the RHR system but other front-line safety systems supported by the SSW system. This report presents the methodology to evaluate the risk impact of LCOs and associated AOT; the results of risk evaluation from its application to the RHR and SSW systems of a BWR; the findings from the risk-sensitivity analyses to identify alternative operational policies; and the major insights and recommendations to improve the technical specifications action statements

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.

ILK statement about ATWS requirements

International Nuclear Information System (INIS)

2005-01-01

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

Optimising experimental research in respiratory diseases: an ERS statement.

Science.gov (United States)

Bonniaud, Philippe; Fabre, Aurélie; Frossard, Nelly; Guignabert, Christophe; Inman, Mark; Kuebler, Wolfgang M; Maes, Tania; Shi, Wei; Stampfli, Martin; Uhlig, Stefan; White, Eric; Witzenrath, Martin; Bellaye, Pierre-Simon; Crestani, Bruno; Eickelberg, Oliver; Fehrenbach, Heinz; Guenther, Andreas; Jenkins, Gisli; Joos, Guy; Magnan, Antoine; Maitre, Bernard; Maus, Ulrich A; Reinhold, Petra; Vernooy, Juanita H J; Richeldi, Luca; Kolb, Martin

2018-05-01

Experimental models are critical for the understanding of lung health and disease and are indispensable for drug development. However, the pathogenetic and clinical relevance of the models is often unclear. Further, the use of animals in biomedical research is controversial from an ethical perspective.The objective of this task force was to issue a statement with research recommendations about lung disease models by facilitating in-depth discussions between respiratory scientists, and to provide an overview of the literature on the available models. Focus was put on their specific benefits and limitations. This will result in more efficient use of resources and greater reduction in the numbers of animals employed, thereby enhancing the ethical standards and translational capacity of experimental research.The task force statement addresses general issues of experimental research (ethics, species, sex, age, ex vivo and in vitro models, gene editing). The statement also includes research recommendations on modelling asthma, chronic obstructive pulmonary disease, pulmonary fibrosis, lung infections, acute lung injury and pulmonary hypertension.The task force stressed the importance of using multiple models to strengthen validity of results, the need to increase the availability of human tissues and the importance of standard operating procedures and data quality. Copyright ©ERS 2018.

26 CFR 1.6011-3 - Requirement of statement from payees of certain gambling winnings.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Requirement of statement from payees of certain gambling winnings. 1.6011-3 Section 1.6011-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... of statement from payees of certain gambling winnings. (a) General rule. Except as provided in...

11 CFR 104.14 - Formal requirements regarding reports and statements.

Science.gov (United States)

2010-01-01

... statements of independent expenditures filed by facsimile machine or electronic mail under 11 CFR 104.4(b) or...) for requirements relating to preservation of records and accounts); and (4) Candidates, who obtain bank loans or loans derived from an advance from the candidate's brokerage account, credit card, home...

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

Science.gov (United States)

2010-09-09

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

75 FR 13305 - Notice of Cancellation of the Environmental Impact Statement for the Criminal Alien Requirement 9

Science.gov (United States)

2010-03-19

... Statement for the Criminal Alien Requirement 9 AGENCY: U.S. Department of Justice, Federal Bureau of Prisons... Environmental Impact Statement (EIS) for the Criminal Alien Requirement 9 project (CAR 9). This notice briefly... contractor's to house up to 1,889 federal, low-security, adult male, non-U.S. citizen, criminal aliens at...

75 FR 35700 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines

Science.gov (United States)

2010-06-23

...] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines June 17, 2010. AGENCY... reporting forms required to be filed by natural gas companies (FERC Form Nos. 2, 2-A, [[Page 35701

FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

Directory of Open Access Journals (Sweden)

S. V. KUCHER

2016-12-01

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

FASB's ASU 2011-7 changes financial statement reporting requirements.

Science.gov (United States)

Reinstein, Alan; Churyk, Natalie Tatiana

2012-02-01

FASB's new Accounting Standards Update 2011-07 will change how healthcare entities accumulate and report major portions of their financial statements, including patient revenues, net accounts receivables, and bad-debt expenses. Healthcare entities now must reclassify their provisions for bad debts associated with patient service revenue from an operating expense to a deduction from patient service revenue (net of contractual allowances and discounts). International Financial Reporting Standards do not require healthcare entities to comply with this new standard.

Review of regulatory requirements relevant to calibration of monitoring instruments in research reactors

Energy Technology Data Exchange (ETDEWEB)

Gomaa, Hassan; Khedr, Ahmed; El-Din Talha, Kamal [Egyptian Nuclear and Radiological Regulatory Authority, Cairo (Egypt). Nuclear Safety Engineering Dept.

2015-05-15

The objective of this work is to demonstrate the regulatory requirements pertaining to calibration of monitoring instruments in research reactors. The regulatory statements concerning this subject in IAEA safety standards and the implementation of such regulations in twelve countries with different levels of nuclear programs are surveyed: Australia, Bulgaria, Canada, Egypt, Finland, Germany, Hungary, Slovenia, South Korea, Spain, United Kingdom of England and United States of America. In addition, the requirements of ISO/IEC17025 and NUPIC (Nuclear Utilities Procurement Issues Committee) are compared. Seven technical and administrate aspects are suggested as the comparison criteria and the explicit expression of the statements, the level of document (i.e.: act, requirement or guide) are the considered resources. The main differences and similarities between the different approaches are identified in order to provide an input for future development of the national regulations.

13 CFR 108.1220 - Requirement for NMVC Company to file financial statements at the time of request for a draw.

Science.gov (United States)

2010-01-01

... file financial statements at the time of request for a draw. 108.1220 Section 108.1220 Business Credit... Nmvc Company § 108.1220 Requirement for NMVC Company to file financial statements at the time of... financial statement on Form 468 (Short Form); and (2) File a statement of no material adverse change in your...

7 CFR 400.171 - Qualifying when a state does not require that an Annual Statutory Financial Statement be filed.

Science.gov (United States)

2010-01-01

... Annual Statutory Financial Statement be filed. 400.171 Section 400.171 Agriculture Regulations of the... filing an Annual Statutory Financial Statement must, in addition to the requirements of § 400.170 (a), (b), (c) and (d), submit an Annual Statutory Financial Statement audited by a Certified Public Accountant...

Operations research problems statements and solutions

CERN Document Server

Poler, Raúl; Díaz-Madroñero, Manuel

2014-01-01

The objective of this book is to provide a valuable compendium of problems as a reference for undergraduate and graduate students, faculty, researchers and practitioners of operations research and management science. These problems can serve as a basis for the development or study of assignments and exams. Also, they can be useful as a guide for the first stage of the model formulation, i.e. the definition of a problem. The book is divided into 11 chapters that address the following topics: Linear programming, integer programming, non linear programming, network modeling, inventory theory, queue theory, tree decision, game theory, dynamic programming and markov processes. Readers are going to find a considerable number of statements of operations research applications for management decision-making. The solutions of these problems are provided in a concise way although all topics start with a more developed resolution. The proposed problems are based on the research experience of the authors in real-world com...

21 CFR 201.16 - Drugs; Spanish-language version of certain required statements.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Drugs; Spanish-language version of certain...; Spanish-language version of certain required statements. An increasing number of medications restricted to prescription use only are being labeled solely in Spanish for distribution in the Commonwealth of Puerto Rico...

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

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirement for RBIC to file financial statements at... financial statements at the time of request for a draw. (a) If you submit a request for a draw against your... (Short Form), you must: (1) Give the Secretary a financial statement on Form 468 (Short Form), and (2...

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

21 CFR 801.16 - Medical devices; Spanish-language version of certain required statements.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Medical devices; Spanish-language version of....16 Medical devices; Spanish-language version of certain required statements. If devices restricted to prescription use only are labeled solely in Spanish for distribution in the Commonwealth of Puerto Rico where...

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.

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

Science.gov (United States)

2010-07-01

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

12 CFR 740.5 - Requirements for the official advertising statement.

Science.gov (United States)

2010-01-01

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

76 FR 4516 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines

Science.gov (United States)

2011-01-26

...; Order No. 710-B] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines... for natural gas companies, contained in FERC Form Nos. 2, 2-A, and 3-Q, to include functionalized fuel..., and reports for natural gas companies, contained in FERC Form Nos. 2, 2-A, and 3-Q, to include...

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

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

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

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.

26 CFR 1.533-2 - Statement required.

Science.gov (United States)

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-2 Statement... shareholders, the amounts that would be payable to each of the shareholders if the income of the corporation...

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.

13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.

Science.gov (United States)

2010-01-01

... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...

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.

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...

47 CFR 5.63 - Supplementary statements required.

Science.gov (United States)

2010-10-01

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

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...

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

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...

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...

19 CFR 200.735-123 - Effect of employees' and special Government employees' statements on other requirements.

Science.gov (United States)

2010-04-01

... 19 Customs Duties 3 2010-04-01 2010-04-01 false Effect of employees' and special Government... Employment and Financial Interests § 200.735-123 Effect of employees' and special Government employees... statements required of employees and special Government employees are in addition to, and not in substitution...

Grant Closeout Requirements and Reports

Science.gov (United States)

Requirements and reports to comply with grant closeout, including Final Federal Financial Report (FFR, SF425); Final Research Performance Progress Report (FRPPR); Interim Research Performance Progress Report (IRPPR); Final Invention Statement (FIS, HHS

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.

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...

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...

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...

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...

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.

Consensus statement for use and technical requirements of thyroid ultrasound in endocrinology units.

Science.gov (United States)

Martín-Hernández, Tomás; Díez Gómez, Juan José; Díaz-Soto, Gonzalo; Torres Cuadro, Alberto; Navarro González, Elena; Oleaga Alday, Amelia; Sambo Salas, Marcel; Reverter Calatayud, Jordi L; Argüelles Jiménez, Iñaki; Mancha Doblas, Isabel; Fernández García, Diego; Galofré, Juan Carlos

2017-03-01

Thyroid nodule detection has increased with widespread use of ultrasound, which is currently the main tool for detection, monitoring, diagnosis and, in some instances, treatment of thyroid nodules. Knowledge of ultrasound and adequate instruction on its use require a position statement by the scientific societies concerned. The working groups on thyroid cancer and ultrasound techniques of the Spanish Society of Endocrinology and Nutrition have promoted this document, based on a thorough analysis of the current literature, the results of multicenter studies and expert consensus, in order to set the requirements for the best use of ultrasound in clinical practice. The objectives include the adequate framework for use of thyroid ultrasound, the technical and legal requirements, the clinical situations in which it is recommended, the levels of knowledge and learning processes, the associated responsibility, and the establishment of a standardized reporting of results and integration into hospital information systems and endocrinology units. Copyright © 2017 SEEN. Publicado por Elsevier España, S.L.U. All rights reserved.

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

17 CFR 250.26 - Financial statement and recordkeeping requirements for registered holding companies and...

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Financial statement and..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Forms, Procedure and Accounts § 250.26 Financial statement and... to form and content of financial statements; and (2) Shall make and keep current accounts, books and...

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

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...

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…

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...

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.

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.

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...

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...

Software Distribution Statement and Disclaimer | OSTI, US Dept of Energy

Science.gov (United States)

Search Search Software Distribution Statement and Disclaimer Rights-in-technical-data clauses for many . The following distribution statement and disclaimer meet those requirements for software and should be affixed to all distributed DOE-sponsored software. Contractors may have specific requirements and required

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.

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

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Science.gov (United States)

2010-04-01

... statements: selected financial data. 229.914 Section 229.914 Commodity and Securities Exchanges SECURITIES... Transactions § 229.914 (Item 914) Pro forma financial statements: selected financial data. (a) In addition to... statements are required. (c) The pro forma financial statements required by paragraph (b) of this Item (§ 229...

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.

17 CFR 210.3-13 - Filing of other financial statements in certain cases.

Science.gov (United States)

2010-04-01

... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-13 Filing of other financial statements in certain cases. The Commission may... investors, permit the omission of one or more of the financial statements herein required or the filing in...

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...

Requirements on Long-Term Accessibility and Preservation of Research Results with Particular Regard to Their Provenance

Directory of Open Access Journals (Sweden)

Andreas Weber

2016-04-01

Full Text Available Since important national and international funders of research projects require statements on the long-term accessibility of research results, many new solutions appeared to fulfil these demands. The solutions are implemented on various scopes, starting from specific solutions for one research group up to solutions with a national focus (i.e., the RADAR project. While portals for globally standardized research data (e.g., climate data are available, there is currently no provision for the large amount of data resulting from specialized research in individual research foci, the so called long-tail of sciences. In this article we describe the considerations regarding the implementation of a local research data repository for the Collaborative Research Centre (CRC 840. The main focus will be on the examination of requirements for, and an agenda of, a possible technical implementation. Requirements were derived from a more theoretical examination of similar projects and relevant literature, diverse discussions with researchers and project leaders, by analysis of existing publication data, and finally the prototypical implementation with refining iterations. Notably, the discussions with the researchers lead to new features going beyond the challenges of the mere long-term preservation of research data. Besides the need for an infrastructure that permits long-term preservation and retrieval of research data, our system will allow the reconstruction of the complete provenance of published research results. This requirement is a serious diversification of the problem, because it creates the need to qualify additional transformation data, describing the transformation process from primary research data to research results.

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...

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...

Auto-correlation of journal impact factor for consensus research reporting statements: a cohort study.

Science.gov (United States)

Shanahan, Daniel R

2016-01-01

Background. The Journal Citation Reports journal impact factors (JIFs) are widely used to rank and evaluate journals, standing as a proxy for the relative importance of a journal within its field. However, numerous criticisms have been made of use of a JIF to evaluate importance. This problem is exacerbated when the use of JIFs is extended to evaluate not only the journals, but the papers therein. The purpose of this study was therefore to investigate the relationship between the number of citations and journal IF for identical articles published simultaneously in multiple journals. Methods. Eligible articles were consensus research reporting statements listed on the EQUATOR Network website that were published simultaneously in three or more journals. The correlation between the citation count for each article and the median journal JIF over the published period, and between the citation count and number of article accesses was calculated for each reporting statement. Results. Nine research reporting statements were included in this analysis, representing 85 articles published across 58 journals in biomedicine. The number of citations was strongly correlated to the JIF for six of the nine reporting guidelines, with moderate correlation shown for the remaining three guidelines (median r = 0.66, 95% CI [0.45-0.90]). There was also a strong positive correlation between the number of citations and the number of article accesses (median r = 0.71, 95% CI [0.5-0.8]), although the number of data points for this analysis were limited. When adjusted for the individual reporting guidelines, each logarithm unit of JIF predicted a median increase of 0.8 logarithm units of citation counts (95% CI [-0.4-5.2]), and each logarithm unit of article accesses predicted a median increase of 0.1 logarithm units of citation counts (95% CI [-0.9-1.4]). This model explained 26% of the variance in citations (median adjusted r (2) = 0.26, range 0.18-1.0). Conclusion. The impact factor of the

Auto-correlation of journal impact factor for consensus research reporting statements: a cohort study

Directory of Open Access Journals (Sweden)

Daniel R. Shanahan

2016-03-01

Full Text Available Background. The Journal Citation Reports journal impact factors (JIFs are widely used to rank and evaluate journals, standing as a proxy for the relative importance of a journal within its field. However, numerous criticisms have been made of use of a JIF to evaluate importance. This problem is exacerbated when the use of JIFs is extended to evaluate not only the journals, but the papers therein. The purpose of this study was therefore to investigate the relationship between the number of citations and journal IF for identical articles published simultaneously in multiple journals. Methods. Eligible articles were consensus research reporting statements listed on the EQUATOR Network website that were published simultaneously in three or more journals. The correlation between the citation count for each article and the median journal JIF over the published period, and between the citation count and number of article accesses was calculated for each reporting statement. Results. Nine research reporting statements were included in this analysis, representing 85 articles published across 58 journals in biomedicine. The number of citations was strongly correlated to the JIF for six of the nine reporting guidelines, with moderate correlation shown for the remaining three guidelines (median r = 0.66, 95% CI [0.45–0.90]. There was also a strong positive correlation between the number of citations and the number of article accesses (median r = 0.71, 95% CI [0.5–0.8], although the number of data points for this analysis were limited. When adjusted for the individual reporting guidelines, each logarithm unit of JIF predicted a median increase of 0.8 logarithm units of citation counts (95% CI [−0.4–5.2], and each logarithm unit of article accesses predicted a median increase of 0.1 logarithm units of citation counts (95% CI [−0.9–1.4]. This model explained 26% of the variance in citations (median adjusted r2 = 0.26, range 0.18–1.0. Conclusion

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.

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...

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 ...

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.

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...

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...

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...

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...

IG Statement: Arthur A. Elkins, Jr., on OIG report Early Warning Report: Main EPA Headquarters Warehouse in Landover, Maryland, Requires Immediate EPA Attention

Science.gov (United States)

Statement of Inspector General Arthur A. Elkins, Jr., on the Office of Inspector General (OIG) report Early Warning Report: Main EPA Headquarters Warehouse in Landover, Maryland, Requires Immediate EPA Attention.

43 CFR 46.445 - Preparing a legislative environmental impact statement.

Science.gov (United States)

2010-10-01

... IMPLEMENTATION OF THE NATIONAL ENVIRONMENTAL POLICY ACT OF 1969 Environmental Impact Statements § 46.445 Preparing a legislative environmental impact statement. When required under 40 CFR 1506.8, the Department must ensure that a legislative environmental impact statement is included as a part of the formal...

The new requirements relating to going concern evaluation and disclosure provide a critical improvement to the financial statements taken as a whole

Directory of Open Access Journals (Sweden)

Achraf A. Seyam

2016-03-01

Full Text Available The going concern principle assumes that an entity will continue to exist into the future. This assumption implies that the entity will not be compelled to end their operations, liquidate their assets, or go into bankruptcy. It is an integral assumption in financial statements since it allows for the deferral of recognition of certain expenses until a period of time into the future, when the company is still assumed to exist. Members of management, as well as financial statement auditors, are required to identify signs that could indicate that an entity will not be able to continue their operations into the near future. Some of these signs include a trend of operating losses, loan defaults, legal proceedings against the entity and so forth. The Financial Accounting Standards Board (FASB updated the going concern guidelines so that issuers of financial statements are uniform in frequency and substance of going concern determination. Prior to the Accounting Standards Update, U.S. GAAP lacked sufficient guidance about management’s responsibility to evaluate whether there is substantial doubt of the entity’s ability to continue as going concern. In order to clarify the uncertainty, FASB issued a new financial reporting standard. This new reporting will be in effect for the annual period ending after December 15, 2016. The updated standard will require management to perform annual and interim assessments of an entity’s ability to continue as a going concern for one year from the date of financial statements issuance.

17 CFR 229.1010 - (Item 1010) Financial statements.

Science.gov (United States)

2010-04-01

....1010 (Item 1010) Financial statements. (a) Financial information. Furnish the following financial information: (1) Audited financial statements for the two fiscal years required to be filed with the company's... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1010) Financial...

24 CFR 58.37 - Environmental impact statement determinations.

Science.gov (United States)

2010-04-01

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

18 CFR 380.7 - Format of an environmental impact statement.

Science.gov (United States)

2010-04-01

... environmental impact statement. 380.7 Section 380.7 Conservation of Power and Water Resources FEDERAL ENERGY... ENVIRONMENTAL POLICY ACT § 380.7 Format of an environmental impact statement. In addition to the requirements for an environmental impact statement prescribed in 40 CFR 1502.10 of the regulations of the Council...

Annual Financial Statements � the Final Products of Accounting

Directory of Open Access Journals (Sweden)

Genu Alexandru Caruntu

2016-07-01

Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.

32 CFR 728.33 - Nonavailability statement (DD 1251).

Science.gov (United States)

2010-07-01

... 32 National Defense 5 2010-07-01 2010-07-01 false Nonavailability statement (DD 1251). 728.33... Dependents of the Uniformed Services § 728.33 Nonavailability statement (DD 1251). (a) General. Per DODINST.... The following provisions are applicable to nonemergency inpatient care only. A DD 1251 is not required...

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…

25 CFR 141.48 - Translation of disclosure statements.

Science.gov (United States)

2010-04-01

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

10 CFR 51.92 - Supplement to the final environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Supplement to the final environmental impact statement. 51...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.92 Supplement to the final environmental impact statement. (a) If the proposed action has not been taken, the...

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.

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....

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

Science.gov (United States)

2010-01-01

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

17 CFR 210.2-04 - Examination of financial statements of persons other than the registrant.

Science.gov (United States)

2010-04-01

... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-04 Examination of financial statements of persons other than the registrant. If a registrant is required to file financial statements of any other person, such...

Final Environmental Impact Statement on 10 CFR Part 61 licensing requirements for land disposal of radioactive waste

International Nuclear Information System (INIS)

1982-11-01

The three-volume final environmental impact statement (FEIS) is prepared to guide and support publication of a final regulation, 10 CFR Part 61, for the land disposal of low-level radioactive waste. The FEIS is prepared in response to public comments received on the draft environmental impact statement (DEIS) on the proposed Part 61 regulation. The DEIS was published in September 1981 as NUREG-0782. Public comments received on the proposed Part 61 regulation separate from the DEIS are also considered in the FEIS. The FEIS is not a rewritten version of the DEIS, which contains an exhaustive and detailed analysis of alternatives, but rather references the DEIS and presents the final decision bases and conclusions (costs and impacts) which are reflected in the Part 61 requirements. Four cases are specifically considered in the FEIS representing the following: past disposal practice, existing disposal practice, Part 61 requirements, and an upper bound example. The Summary and Main Report are contained in Volume 1. Volume 2 consists of Appendices A - Staff Analysis of Public Comments on the DEIS for 10 CFR Part 61, and Appendices B - Staff Analysis of Public Comments on Proposed 10 CFR Part 61 Rulemaking. Volume 3 contains Appendices C-F, entitled as follows: Appendix C - Revisions to Impact Analysis Methodology, Appendix D - Computer Codes Used for FEIS Calculations, Appendix E - Errata for the DEIS for 10 CFR Part 61 and last, Appendix F - Final Rule and Supplementary Information

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).

17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.

Science.gov (United States)

2010-04-01

... in the issuer's consolidated financial statements and not located in a hyperinflationary environment..., Oct. 5, 1999] Consolidated and Combined Financial Statements ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

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.

10 CFR 51.90 - Final environmental impact statement-general.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-general. 51.90... Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.90 Final environmental impact statement—general. After receipt and consideration of comments requested pursuant to §§ 51...

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).

17 CFR 210.8-04 - Financial statements of businesses acquired or to be acquired.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Article 8 Financial Statements of Smaller Reporting Companies § 210.8-04 Financial statements of...

12 CFR 563d.210 - Form and content of financial statements.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563d... SECURITIES OF SAVINGS ASSOCIATIONS Regulations § 563d.210 Form and content of financial statements. The financial statements required to be contained in filings with the Office under the Act are as set out in the...

17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

Science.gov (United States)

2010-04-01

... General Instructions As to Financial Statements § 210.3-02 Consolidated statements of income and changes... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

Methods and Processes of Developing the Strengthening the Reporting of Observational Studies in Epidemiology—Veterinary (STROBE-Vet) Statement

DEFF Research Database (Denmark)

Sargeant, J. M.; O'Connor, A. M.; Dohoo, I. R.

2016-01-01

Reporting of observational studies in veterinary research presents challenges that often are not addressed in published reporting guidelines. Our objective was to develop an extension of the STROBE (Strengthening the Reporting of Observational Studies in Epidemiology) statement that addresses...... unique reporting requirements for observational studies in veterinary medicine related to health, production, welfare, and food safety. We conducted a consensus meeting with 17 experts in Mississauga, Canada. Experts completed a premeeting survey about whether items in the STROBE statement should...... should improve reporting of observational studies in veterinary research by recognizing unique features of observational studies involving food-producing and companion animals, products of animal origin, aquaculture, and wildlife....

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

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.

76 FR 8848 - Proposed Information Collection (Financial Statement); Comment Request

Science.gov (United States)

2011-02-15

... (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control... creditworthiness requirements. The data is also used to determine a borrower's financial condition in connection...

Research and the Politics of Education

Science.gov (United States)

Florio, David H.

1978-01-01

The article reviews various statements and analyses of federal policy related to educational research and development, relevance or usefulness of research, and the politics of allocating values and resources for it. The author states that change in federal education support policy requires that research benefits be articulated. (MF)

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...

Data Supporting the DOD Environmental Line Item Liability on the FY 1998 Financial Statements

National Research Council Canada - National Science Library

1999-01-01

... consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended...

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.

Compilation Process for the DOD Consolidated Financial Statements for FY 1997

National Research Council Canada - National Science Library

1998-01-01

... statements beginning in FY 1997. Office of Management and Budget and DoD Guidance on Form and Content of Audited Financial Statements requires that amounts reported in the footnotes be consistent with amounts reported as line items...

48 CFR 307.7108 - Statement of work.

Science.gov (United States)

2010-10-01

... ACQUISITION PLANNING ACQUISITION PLANNING Acquisition Plan 307.7108 Statement of work. (a) General. An SOW... of the project and the importance of the project to the overall program objectives. (3) A detailed... shall specify separately the work requirements to implement information security management requirements...

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...

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

Science.gov (United States)

Li, Xiao-qian; Tao, Kun-ming; Zhou, Qing-hui; Moher, David; Chen, Hong-yun; Wang, Fu-zhe; Ling, Chang-quan

2012-01-01

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

12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

Science.gov (United States)

2010-01-01

... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...

17 CFR 210.3-06 - Financial statements covering a period of nine to twelve months.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements covering... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... General Instructions As to Financial Statements § 210.3-06 Financial statements covering a period of nine...

17 CFR 210.4-03 - Inapplicable captions and omission of unrequired or inapplicable financial statements.

Science.gov (United States)

2010-04-01

... omission of unrequired or inapplicable financial statements. 210.4-03 Section 210.4-03 Commodity and... unrequired or inapplicable financial statements. (a) No caption should be shown in any financial statement as to which the items and conditions are not present. (b) Financial statements not required or...

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...

27 CFR 7.28 - General requirements.

Science.gov (United States)

2010-04-01

... statements of alcoholic content, all mandatory information required on labels by this part shall be in script.... Except for statements of alcoholic content, all mandatory information required on labels by this part... OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Labeling Requirements for Malt...

Cash Flow Statement Spreadsheet Modeling Case Using a Prototype System Development Process

Science.gov (United States)

Davis, Jefferson T.

2015-01-01

U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…

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...

DO LISTED COMPANIES IN PSE MEET IFRS DISCLOSURE REQUIREMENTS

Directory of Open Access Journals (Sweden)

TEREZA MIKOVÁ

2013-12-01

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

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.

Defense Departmental Reporting Systems - Audited Financial Statements

National Research Council Canada - National Science Library

Granetto, Paul

2001-01-01

.... The Chief Financial Officers Act requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

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

42 CFR 422.516 - Validation of Part C reporting requirements.

Science.gov (United States)

2010-10-01

... soundness requirements. (3) A combined financial statement for the MA organization and a party in interest... statements. (1) The combined financial statements required by paragraph (b)(3) of this section must display... interest. (2) Inter-entity transactions must be eliminated in the consolidated column. (3) The statements...

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

Safety of Research Reactors. Safety Requirements

International Nuclear Information System (INIS)

2010-01-01

The main objective of this Safety Requirements publication is to provide a basis for safety and a basis for safety assessment for all stages in the lifetime of a research reactor. Another objective is to establish requirements on aspects relating to regulatory control, the management of safety, site evaluation, design, operation and decommissioning. Technical and administrative requirements for the safety of research reactors are established in accordance with these objectives. This Safety Requirements publication is intended for use by organizations engaged in the site evaluation, design, manufacturing, construction, operation and decommissioning of research reactors as well as by regulatory bodies

Sicily statement on evidence-based practice

Directory of Open Access Journals (Sweden)

Hopayian Kevork

2005-01-01

Full Text Available Abstract Background A variety of definitions of evidence-based practice (EBP exist. However, definitions are in themselves insufficient to explain the underlying processes of EBP and to differentiate between an evidence-based process and evidence-based outcome. There is a need for a clear statement of what Evidence-Based Practice (EBP means, a description of the skills required to practise in an evidence-based manner and a curriculum that outlines the minimum requirements for training health professionals in EBP. This consensus statement is based on current literature and incorporating the experience of delegates attending the 2003 Conference of Evidence-Based Health Care Teachers and Developers ("Signposting the future of EBHC". Discussion Evidence-Based Practice has evolved in both scope and definition. Evidence-Based Practice (EBP requires that decisions about health care are based on the best available, current, valid and relevant evidence. These decisions should be made by those receiving care, informed by the tacit and explicit knowledge of those providing care, within the context of available resources. Health care professionals must be able to gain, assess, apply and integrate new knowledge and have the ability to adapt to changing circumstances throughout their professional life. Curricula to deliver these aptitudes need to be grounded in the five-step model of EBP, and informed by ongoing research. Core assessment tools for each of the steps should continue to be developed, validated, and made freely available. Summary All health care professionals need to understand the principles of EBP, recognise EBP in action, implement evidence-based policies, and have a critical attitude to their own practice and to evidence. Without these skills, professionals and organisations will find it difficult to provide 'best practice'.

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...

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.

36 CFR 220.5 - Environmental impact statement and record of decision.

Science.gov (United States)

2010-07-01

... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Environmental impact..., DEPARTMENT OF AGRICULTURE NATIONAL ENVIRONMENTAL POLICY ACT (NEPA) COMPLIANCE § 220.5 Environmental impact statement and record of decision. (a) Classes of actions normally requiring environmental impact statements...

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

International Nuclear Information System (INIS)

1976-03-01

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

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

Teaching Philosophy Statements: In-Service ESL Teachers' Practices and Beliefs

Science.gov (United States)

Payant, Caroline

2017-01-01

In North American higher education settings, faculty are increasingly required to write teaching philosophy statements. In the field of English language teaching, there is a very narrow understanding of language teachers' practices of writing teaching philosophy statements and their potential benefits to individuals and to the professionalization…

17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

Science.gov (United States)

2010-04-01

... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

The progress of Requirements Engineering research

Directory of Open Access Journals (Sweden)

Michael Terstine

2015-06-01

Full Text Available This article is describes the path through the process of Requirements Engineering research and some lines are identified that can meet the needs of the emerging software and the complexity of today's problems. First is done a reviews to the state of the art of research in this area, with regard to technologies developed to address requirements specific tasks, such as elicitation, modeling and analysis. This review identified areas for further research. Subsequently, several strategies are described to implement and extend the results, in order to help shape the scope of future research. Finally, some topics for future research are proposed in order to address the Requirements Engineering needed to respond to emerging systems and the complexity of the same.

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...

Asia-Pacific consensus statements on Crohn's disease. Part 2: Management.

Science.gov (United States)

Ooi, Choon Jin; Makharia, Govind K; Hilmi, Ida; Gibson, Peter R; Fock, Kwong Ming; Ahuja, Vineet; Ling, Khoon Lin; Lim, Wee Chian; Thia, Kelvin T; Wei, Shu-chen; Leung, Wai Keung; Koh, Poh Koon; Gearry, Richard B; Goh, Khean Lee; Ouyang, Qin; Sollano, Jose; Manatsathit, Sathaporn; de Silva, H Janaka; Rerknimitr, Rungsun; Pisespongsa, Pises; Abu Hassan, Muhamad Radzi; Sung, Joseph; Hibi, Toshifumi; Boey, Christopher C M; Moran, Neil; Leong, Rupert W L

2016-01-01

The Asia Pacific Working Group on Inflammatory Bowel Disease was established in Cebu, Philippines, at the Asia Pacific Digestive Week conference in 2006 under the auspices of the Asian Pacific Association of Gastroenterology (APAGE) with the goal of developing best management practices, coordinating research and raising awareness of IBD in the region. The consensus group previously published recommendations for the diagnosis and management of ulcerative colitis (UC) with specific relevance to the Asia-Pacific region. The present consensus statements were developed following a similar process to address the epidemiology, diagnosis and management of Crohn's disease (CD). The goals of these statements are to pool the pertinent literature specifically highlighting relevant data and conditions in the Asia-Pacific region relating to the economy, health systems, background infectious diseases, differential diagnoses and treatment availability. It does not intend to be all-comprehensive and future revisions are likely to be required in this ever-changing field. © 2015 Journal of Gastroenterology and Hepatology Foundation and Wiley Publishing Asia Pty Ltd.

48 CFR 30.202-5 - Filing disclosure statements.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Filing disclosure... GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Program Requirements 30.202-5 Filing disclosure statements. See 48 CFR 9903.202-5 (FAR appendix). [61 FR 18917, Apr. 29, 1996...

76 FR 27381 - Agency Information Collection (Financial Statement) Activity Under OMB Review

Science.gov (United States)

2011-05-11

... (Financial Statement) Activity Under OMB Review AGENCY: Veterans Benefits Administration, Department of... . Please refer to ``OMB Control No. 2900-0047.'' SUPPLEMENTARY INFORMATION: Title: Financial Statement, VA.../assumers meet the creditworthiness requirements. The data is also used to determine a borrower's financial...

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...

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.

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…

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

Directory of Open Access Journals (Sweden)

Xiao-qian Li

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

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...

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...

24 CFR 180.435 - Prehearing statements.

Science.gov (United States)

2010-04-01

... AND BUSINESS OPPORTUNITY CONSOLIDATED HUD HEARING PROCEDURES FOR CIVIL RIGHTS MATTERS Proceedings... a statement that the parties have made a good faith effort to stipulate to the greatest extent... to be drawn; (7) Estimated time required for presentation of the party's case; and (8) Such other...

A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case

Directory of Open Access Journals (Sweden)

Serkan Özdemir

2015-06-01

Full Text Available The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st, 2010. In the Section 6 of SMEre gulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained. When the changes that occur on the equity result from only the profit and loss figures, from dividend payments, from reversing the previous damages done and from the changes on the accounting policy during a reporting period, the standard enables to submit a single statement with the name of the Statement of Income and Retained Earnings without issuing a Detailed Income Statement and Statement of Changes in Equity if required. The application study was conducted with two alternatives. In the first alternative, the Statement of Changes in Equity was issued by using the financial statement figures of the sample SMEs establishment. In the second alternative, considering that the same sample SMEs establishment fulfills the above- mentioned conditions, the financial details included in the Detailed Income Statement and Statement of Changes in Equity have been mergedin a single statement which is Statement of Income and Retained Earnings.

Statement of Canadian practice with respect to the mitigation of seismic sound in the marine environment : background paper

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

This paper discussed the background research conducted by federal and provincial governments to prepare the statement of Canadian practice with respect to the mitigation of seismic sound in the marine environment. The statement was prepared to establish the minimum standards applicable to all seismic activities that used air source arrays in non-ice covered marine waters. The statement was designed to complement current environmental assessment processes and existing regulatory requirements governing marine seismic activities. The biological impacts of seismic sound on marine life were examined in relation to the physical, physiological and behavioural impacts to marine organisms. A peer review process was used to develop a risk-based approach to direct, indirect, chronic, and cumulative impacts. The background studies showed that biological impacts range from species to species as well as in relation to the proximity of the sound source arrays. Seismic sounds result in auditory impairment or other direct physical impacts to many marine animals. The peer review process demonstrated that mitigation measures should be used where potentially detrimental population-scale impacts may occur, or where adverse impacts may lead to the death, harm or harassment of marine mammals or turtles listed as endangered. Results of the research program and review process were used to develop mitigation requirements for planning seismic surveys; establishing safety zones; prescribing marine mammal and detection measures; and establishing prescribed start-up and shut-down procedures. It was concluded that variations to the mitigative measures can be used when environmental assessment processes point to regional specificities requiring modifications.

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.

The concept of disclosure in the notes to financial statements

Directory of Open Access Journals (Sweden)

A.V. Ozeran

2015-12-01

Full Text Available The notes to Financial Statements are one of the most powerful sources of information for management decisions concerning a business entity. The tendency to overload informative notes causes rethinking of their role and content. The aim of the study is to discuss a number of ideas that set the requirements for disclosure in the notes to financial statements in order to prevent duplication of information in financial reporting as a whole and eliminate irrelevant disclosure to achieve clarity, consistency and effectiveness of the information contained in the notes. Based on the proposed clarified definition of «the notes to financial statements», we concluded that the notes should: a provide details and explanations of primary financial statements; b apply only to transactions and events existing at the reporting date; c focus on the needs of specific users and reflect reporting information specific to each entity. The development of the paper concepts will help strengthen the usefulness of company financial statements and increase their transparency.

10 CFR 51.93 - Distribution of final environmental impact statement and supplement to final environmental impact...

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of final environmental impact statement and supplement to final environmental impact statement; news releases. 51.93 Section 51.93 Energy NUCLEAR... Environmental Impact Statements-General Requirements § 51.93 Distribution of final environmental impact...

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

17 CFR 240.14c-4 - Presentation of information in information statement.

Science.gov (United States)

2010-04-01

... documents, such as type size and font, by presenting all required information in a format readily... printed information statements shall be in roman type at least as large and as legible as 10-point modern type except that to the extent necessary for convenient presentation, financial statements and other...

THE QUALITY INCREASING OF INFORMATION IN THE FINANCIAL STATEMENTS. A REARRANGEMENT OF THE QUALITATIVE CHARACTERISTICS

Directory of Open Access Journals (Sweden)

GĂDĂU LIANA

2012-09-01

Full Text Available The generalized practice of using some conceptual frameworks offers a higher quality of information, byestablishing specific criteria of reference.The qualitative characteristics are those features that give utility and value to the information presented in thefinancial statements. They are features derived from the normalization of a conceptual framework and a chart ofaccounts. These qualities, which are supposed to be general for all accounting data, connect the objectives of thefinancial reporting and the requirements from accounting standards, by separating the useful information from theunnecessary ones, information which are going to be presented in the financial statements.In this paper, we will conduct a research in order to find out the useful characteristics of accountinginformation presented in the financial statements. The research will be conducted by analyzing and comparing theinformation in diverse accounting framework, especially the American and the international one, both before thechanges brought by the Conceptual Frameworks in 2010 and at the present time.This analysis will not only highlight the qualitative characteristics of a useful information, but it will alsopresent the measures undertaken by Conceptual Frameworks, international and American ones, measures thateliminate the differences of quality between characteristics, so they can be incorporated in the convergence processand increase the quality.

17 CFR 210.11-01 - Presentation requirements.

Science.gov (United States)

2010-04-01

... registrant's most recent annual consolidated financial statements filed at or prior to the date of... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... fully reflected in the financial statements of the registrant included in the filing; (5) During the...

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.

Proposed replacement nuclear research reactor at Lucas Heights Science and Technology Centre, NSW. Statement of evidence to the Parliamentary Standing Committee on Public Works

International Nuclear Information System (INIS)

1999-02-01

This submission demonstrates the manner in which the replacement research reactor project is to be undertaken in accordance with all relevant Commonwealth requirements and standards. Successive submissions to Government have shown that the construction and operation of the replacement reactor will result in a range of significant benefits to Australia in the areas of health care, the national interest, scientific achievement and in industrial applications. ANSTO is confident that the construction and operation of the replacement research reactor will: meet the identified needs for an ongoing neutron source for Australia into the next century in a cost-effective manner; be effectively managed to ensure that the project is delivered to the agreed schedule and budget; involve an effective community consultation process with ongoing community consultation a feature of ANSTO's approach; will have negligible environmental and public health implications taking account of the environmental management measures and commitments made by ANSTO in the Environmental Impact Statement and the stringent licensing arrangement by ARPANSA

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

Mission Need Statement: Idaho Spent Fuel Facility Project

Energy Technology Data Exchange (ETDEWEB)

Barbara Beller

2007-09-01

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

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.

Cone-beam CT in paediatric dentistry. DIMITRA project position statement

International Nuclear Information System (INIS)

Oenning, Anne Caroline; Jacobs, Reinhilde; Pauwels, Ruben; Stratis, Andreas; Hedesiu, Mihaela; Salmon, Benjamin

2018-01-01

DIMITRA (dentomaxillofacial paediatric imaging: an investigation towards low-dose radiation induced risks) is a European multicenter and multidisciplinary project focused on optimizing cone-beam CT exposures for children and adolescents. With increasing use of cone-beam CT for dentomaxillofacial diagnostics, concern arises regarding radiation risks associated with this imaging modality, especially for children. Research evidence concerning cone-beam CT indications in children remains limited, while reports mention inconsistent recommendations for dose reduction. Furthermore, there is no paper using the combined and integrated information on the required indication-oriented image quality and the related patient dose levels. In this paper, therefore, the authors initiate an integrated approach based on current evidence regarding image quality and dose, together with the expertise of DIMITRA's members searching for a state of the art. The aim of this DIMITRA position statement is to provide indication-oriented and patient-specific recommendations regarding the main cone-beam CT applications in the pediatric field. The authors will review this position statement document when results regarding multidisciplinary approaches evolve, in a period of 5 years or earlier. (orig.)

Technical Specification action statements requiring shutdown. A risk perspective with application to the RHR/SSW systems of a BWR

Energy Technology Data Exchange (ETDEWEB)

Mankamo, T. [Avaplan Oy, Espoo (Finland); Kim, I.S.; Samanta, P.K. [Brookhaven National Lab., Upton, NY (United States)

1993-11-01

When safety systems fail during power operation, the limiting conditions for operation (LCOs) and associated action statements of technical specifications typically require that the plant be shut down within the limits of allowed outage time (AOT). However, when a system needed to remove decay heat, such as the residual heat removal (RHR) system, is inoperable or degraded, shutting down the plant may not necessarily be preferable, from a risk perspective, to continuing power operation over a usual repair time, giving priority to the repairs. The risk impact of the basic operational alternatives, i.e., continued operation or shutdown, was evaluated for failures in the RHR and standby service water (SSW) systems of a boiling-water reactor (BWR) nuclear power plant. A complete or partial failure of the SSW system fails or degrades not only the RHR system but other front-line safety systems supported by the SSW system. This report presents the methodology to evaluate the risk impact of LCOs and associated AOT; the results of risk evaluation from its application to the RHR and SSW systems of a BWR; the findings from the risk-sensitivity analyses to identify alternative operational policies; and the major insights and recommendations to improve the technical specifications action statements.

17 CFR 240.14a-5 - Presentation of information in proxy statement.

Science.gov (United States)

2010-04-01

... to printed documents, such as type size and font, by presenting all required information in a format... information. (d)(1) All printed proxy statements shall be in roman type at least as large and as legible as 10-point modern type, except that to the extent necessary for convenient presentation financial statements...

FINANCIAL AUDIT IN ROMANIA ACCORDING TO THE INTERNATIONAL AND EUROPEAN REQUIREMENTS

Directory of Open Access Journals (Sweden)

ILIE RĂSCOLEAN

2016-10-01

Full Text Available This paper presents the importance of the financial audit, the necessity of improving the organizational framework and of achieving the financial audit missions, respectively extent to which the financial statements of the Romanian economic entities meet the international and European requirements in the field. This paper presents the influence that financial audit seems to have in a long period of time upon the financial reporting in certain economic environments. A questionnaire based on four questions has been used, its outcomes being analyzed and its conclusions laid at the foundation of our entire scientific research. The research was based on the information gathered from financial auditors - natural and legal persons - and from economic entities that are obliged or not to audit their financial statements concerning the way a financial audit mission is developing, with respect to the European and international requirements and the International Financial Audit Standards implementation in Romania. The paper ends up with authors’ conclusions concerning the challenges the business environment is confronted to, these being directly reflected in the efforts the financial auditors must do in order to assess the impact on the financial statements and on the financial performance of an economic entity submitted to audit.

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

FASB statement 121 and other accounting issues affecting reserves reporting

Energy Technology Data Exchange (ETDEWEB)

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

1996-03-01

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

FASB statement 121 and other accounting issues affecting reserves reporting

International Nuclear Information System (INIS)

Rowden, K.R.

1996-01-01

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

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.

Final Environmental Impact Statement on 10 CFR Part 61 licensing requirements for land disposal of radioactive waste. Summary and main report

International Nuclear Information System (INIS)

1982-11-01

The three-volume final environmental impact statement (FEIS) is prepared to guide and support publication of a final regulation, 10 CFR Part 61, for the land disposal of low-level radioactive waste. The FEIS is prepared in response to public comments received on the draft environmental impact statement (DEIS) on the proposed Part 61 regulation. The DEIS was published in September 1981 as NUREG-0782. Public comments received on the proposed Part 61 regulation separate from the DEIS are also considered in the FEIS. The FEIS is not a rewritten version of the DEIS, which contains an exhaustive and detailed analysis of alternatives, but rather references the DEIS and presents the final decision bases and conclusions (costs and impacts) which are reflected in the Part 61 requirements. Four cases are specifically considered in the FEIS representing the following: past disposal practice, existing disposal practice, Part 61 requirements, and an upper bound example. The Summary and Main Report are contained in Volume 1. Volume 2 consists of Appendices A - Staff Analysis of Public Comments on the DEIS for 10 CFR Part 61, and Appendices B - Staff Analysis of Public Comments on Proposed 10 CFR Part 61 Rulemaking. Volume 3 contains Appendices C-F, entitled as follows: Appendix C - Revisions to Impact Analysis Methodology, Appendix D - Computer Codes Used for FEIS Calculations, Appendix E - Errata for the DEIS for 10 CFR Part 61 and last, Appendix F - Final Rule and Supplementary Information

12 CFR 221.106 - Reliance in “good faith” on statement of purpose of loan.

Science.gov (United States)

2010-01-01

..., under that paragraph a lending bank may accept such statement only if it is “acting in good faith.” As the Board stated in the interpretation contained in § 221.101, the “requirement of ‘good faith’ is of...) Furthermore, the same requirement of “good faith” is to be applied whether the statement accepted by the bank...

Code of ethics for dental researchers.

Science.gov (United States)

2014-01-01

The International Association for Dental Research, in 2009, adopted a code of ethics. The code applies to members of the association and is enforceable by sanction, with the stated requirement that members are expected to inform the association in cases where they believe misconduct has occurred. The IADR code goes beyond the Belmont and Helsinki statements by virtue of covering animal research. It also addresses issues of sponsorship of research and conflicts of interest, international collaborative research, duty of researchers to be informed about applicable norms, standards of publication (including plagiarism), and the obligation of "whistleblowing" for the sake of maintaining the integrity of the dental research enterprise as a whole. The code is organized, like the ADA code, into two sections. The IADR principles are stated, but not defined, and number 12, instead of the ADA's five. The second section consists of "best practices," which are specific statements of expected or interdicted activities. The short list of definitions is useful.

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

CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE

Directory of Open Access Journals (Sweden)

S.V. Kucher

2016-09-01

Full Text Available The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to obtain reliable information about the activities of such companies. In accordance with the national legislation associations of enterprises and companies have to provide the consolidated financial statements which contain the pooled indices about the activities of these entities. The article analyzes the current state of normative and legal regulation of financial reporting consolidation process in Ukraine. In particular, the paper determines the basic legal acts of regulations of national and international governing process of preparation of consolidated financial statements; it also determines the circle of business entities required to draw up the consolidated financial statements solely in accordance with international financial reporting standards.

The Incremental Information Content of the Cash Flow Statement: An Australian Empirical Investigation

OpenAIRE

Hadri Kusuma

2014-01-01

The general objective of the present study is to investigate and assess the incremental information content of cash flow disclosures as required by the AASB 1026 ¡°Statement of Cash Flows¡±. This test addresses the issue of whether a change in cash flow components has the same relationship with security prices as that in earnings. Several previous studies indicate both income and cash flow statements may be mutually exclusive or mutually inclusive statements. The data to test three hypotheses...

Generic impact statement for commercial radioactive waste management

International Nuclear Information System (INIS)

Unruh, C.M.

1976-01-01

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

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

Informational Capacity of the Financial Statements of Brazilian Banks: An Analysis from the Perspective of Liquidity Risk

Directory of Open Access Journals (Sweden)

Orleans Silva Martins

2012-12-01

Full Text Available This study aims to analyze the financial statements of Brazilian banks, from the perspective of liquidity risk by exploring whether the Statements of Cash Flows and Notes to these companies meet the requirements concerning the dissemination of liquidity risk demands by IFRS 7 and the principles of the Basel Committee. Additionally, we investigated whether the coefficients of box cover these companies, calculated from the DFC, show some respect to compliance with those requirements. For that, was raised a theoretical framework about liquidity and liquidity risk, and the role of DFC and Notes before the disclosure of information relating to liquidity. Accordingly, an exploratory study was conducted with the 28 companies that comprise the Banks segment of the BM&F Bovespa, through its financial statements for the year 2009. The main results indicate a low capacity of these informative statements about the situation and liquidity risk, given that only 60.71% of the requirements contained in the standards were met. Still, we conclude that the mere fact that it has good cash coverage ratios is not a necessary condition to be among the companies that meet the disclosure requirements of the situation and liquidity risk, or vice versa. Thus, even when companies have good liquidity indicators, the information required by the IASB and the BCBS has not been disclosed in its financial statements.

Financial Statements: Disclosures and Presentations.

Science.gov (United States)

1985-12-01

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

South African banks and their online privacy policy statements: A content analysis

Directory of Open Access Journals (Sweden)

Salah K. Kabanda

2010-09-01

Full Text Available In Internet banking and Internet-related transactions, security and privacy are of great concern. To alleviate these concerns, the South African government has promulgated the Electronic Communications and Transactions (ECT Act No. 25 of 2002. The Act regulates all electronic communication transactions in South Africa. Business organisations implement the Act by, for example, posting a privacy policy statement on their websites, which, in accordance with the requirements of the ECT Act, states how the organisation will use any personal identifiable information provided by the client. This study investigates whether South African banks that subscribe to the ECT Act comply with the principles relating to the protection of a consumer’s personal information. The study employed the research methods of content analysis and interviews. The findings indicate that some banks only complied with a few of the ECT Act principles, which, according to the interview respondents, undermines the levels of trust which are in play between their banks and themselves. The respondents themselves were not fully aware of all the ECT Act requirements. This lack of awareness results in consumers failing to assess the comprehensiveness of their bank’s policy statements and to what extent such banks comply with the ECT Act.

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

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

International Nuclear Information System (INIS)

Wisenbaker, W.E.

1991-01-01

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

Portsmouth Gasseous Diffusion Plant site, Piketon, Ohio. Final environmental impact statement. Volume 1

International Nuclear Information System (INIS)

1977-05-01

This environmental statement provides a detailed analysis of the environmental effects associated with continued operation of the Portsmouth Gaseous Diffusion Plant, one of the three government-owned uranium enrichment plants operated by the Energy Research and Development Administration (ERDA). The Portsmouth facility, which has been operating for over twenty years, is located in Pike County, Ohio, on a 4000-acre federally owned reservation. The uranium enrichment capacity of the plant is currently being increased through a cascade improvement program (CIP) and a cascade uprating program (CUP). This environmental statement evaluates the Portsmouth facility at the fully uprated CUP production level. Environmental impacts of the production of offsite electric power for the Portsmouth facility are also assessed. The bulk of this power is supplied by the Ohio Valley Electric Corporation (OVEC) from two coal-fired plants, the Clifty Creek Power Plant near Madison, Indiana, and the Kyger Creek Power Plant near Cheshire, Ohio. The remaining required power will be obtained on a system basis through OVEC from the 15 sponsoring utilities of OVEC. The draft statement was issued for public comment on February 15, 1977, and public hearing to afford the public further opportunity to comment was held in Cincinnati, Ohio, on April 5, 1977

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...

Effects of Memorization of Rule Statements on Acquisition and Retention of Rule-Governed Behavior in a Computer-Based Learning Task.

Science.gov (United States)

Towle, Nelson J.

One hundred and twenty-four high school students were randomly assigned to four groups: 33 subjects memorized the rule statement before, 29 subjects memorized the rule statement during, and 30 subjects memorized the rule statement after instruction in rule application skills. Thirty-two subjects were not required to memorize rule statements.…

Required warnings for cigarette packages and advertisements. Final rule.

Science.gov (United States)

2011-06-22

The Food and Drug Administration (FDA) is amending its regulations to add a new requirement for the display of health warnings on cigarette packages and in cigarette advertisements. This rule implements a provision of the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) that requires FDA to issue regulations requiring color graphics, depicting the negative health consequences of smoking, to accompany the nine new textual warning statements required under the Tobacco Control Act. The Tobacco Control Act amends the Federal Cigarette Labeling and Advertising Act (FCLAA) to require each cigarette package and advertisement to bear one of nine new textual warning statements. This final rule specifies the color graphic images that must accompany each of the nine new textual warning statements.

Proposed replacement nuclear research reactor at Lucas Heights Science and Technology Centre, NSW. Statement of evidence to the Parliamentary Standing Committee on Public Works

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-02-01

This submission demonstrates the manner in which the replacement research reactor project is to be undertaken in accordance with all relevant Commonwealth requirements and standards. Successive submissions to Government have shown that the construction and operation of the replacement reactor will result in a range of significant benefits to Australia in the areas of health care, the national interest, scientific achievement and in industrial applications. ANSTO is confident that the construction and operation of the replacement research reactor will: meet the identified needs for an ongoing neutron source for Australia into the next century in a cost-effective manner; be effectively managed to ensure that the project is delivered to the agreed schedule and budget; involve an effective community consultation process with ongoing community consultation a feature of ANSTO`s approach; will have negligible environmental and public health implications taking account of the environmental management measures and commitments made by ANSTO in the Environmental Impact Statement and the stringent licensing arrangement by ARPANSA 24 refs., 8 tabs., 5 figs.

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

International Nuclear Information System (INIS)

1977-09-01

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

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,…

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...

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

Methods and processes of developing the Strengthening the Reporting of Observational Studies in Epidemiology - Veterinary (STROBE-Vet) statement

DEFF Research Database (Denmark)

Sargeant, J. M.; O'Connor, A. M.; Dohoo, I. R.

2016-01-01

and biostatisticians, many of whom hold or have held editorial positionswith relevant journals.Methods: Prior to the meeting, 19 experts completed a survey about whether they felt any of the 22 itemsof the STROBE statement should be modified and if items should be added to address unique issues relatedto observational......Background: The reporting of observational studies in veterinary research presents many challenges thatoften are not adequately addressed in published reporting guidelines.Objective: To develop an extension of the STROBE (Strengthening the Reporting of Observational Studiesin Epidemiology......) statement that addresses unique reporting requirements for observational studies inveterinary medicine related to health, production, welfare, and food safety.Design: A consensus meeting of experts was organized to develop an extension of the STROBE statementto address observational studies in veterinary...

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…

Collecting the tax on Income from Investments and Income Statement

OpenAIRE

Raluca Andreea MIHALACHE

2015-01-01

Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of As...

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...

9 CFR 317.17 - Interpretation and statement of labeling policy for cured products; special labeling requirements...

Science.gov (United States)

2010-01-01

... AGENCY ORGANIZATION AND TERMINOLOGY; MANDATORY MEAT AND POULTRY PRODUCTS INSPECTION AND VOLUNTARY... with another substance to cure a product must be identified in the ingredients statement on the label...

APPLICATION OF INTERNAL FINANCIAL STATEMENTS IN BUDGETARY USER MANAGEMENT IN CROATIA

OpenAIRE

Vesna Vašiček; Verica Budimir; Mirjana Hladika

2011-01-01

The subject of this paper is to investigate the level of use of the internal financial statements of budgetary users in their management process. The main objective of this paper is to determine the importance of internal financial statements prepared according to the specific requirements of managers in decision making and budgetary user management. Another goal of this paper is to assess the implications of using a wide range of accounting information on efficiency of budgetary users manag...

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.

ETF Mission Statement document. ETF Design Center team

International Nuclear Information System (INIS)

1980-04-01

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

ETF Mission Statement document. ETF Design Center team

Energy Technology Data Exchange (ETDEWEB)

1980-04-01

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

78 FR 69704 - 60-Day Notice of Proposed Information Collection: HUD Conditional Commitment/Statement of...

Science.gov (United States)

2013-11-20

... Frazier, Acting Director, Home Valuation Policy Division, Department of Housing and Urban Development, 451.../direct endorsement statement of value of FHA mortgage insurance on the property. The form provides a section for a statement of the property's appraised value and other required FHA disclosures to the...

Report: AUDIT OF EPA’S FISCAL 2000 FINANCIAL STATEMENTS

Science.gov (United States)

Report #2001-1-00107, Feb 28, 2001. We did not identify any material inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

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 ...

'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.

Research reactor safety - an overview of crucial aspects

International Nuclear Information System (INIS)

Laverie, M.

1998-01-01

Chronology of the commissioning orders of the French research reactors illustrates the importance of the time factor. When looking at older reactors, one must, on one hand, demonstrate, not only the absence of risks tied to the reactor's ageing, but, on the other hand, adapt the reactor's original technical designs to today's safety practices and standards. The evolution of reactor safety requirements over the last twenty years sometimes makes this adaptation difficult. The design of the next research reactors, after a one to two decades pause in construction, will require to set up new safety assessment bases that will have to take into account the nuclear power plant safety evolution. As a general statement, research reactor safety approaches will require the incorporation of specific design rules for research reactors: experience feedback for one of a kind design, frequent modifications required by research programmes, special operational requirements with operators/researchers interfaces. (author)

75 FR 45145 - Notice of Submission of Proposed Information Collection to OMB Financial Statement of Corporate...

Science.gov (United States)

2010-08-02

... Proposed Information Collection to OMB Financial Statement of Corporate Applicant for Cooperative Housing.... This notice also lists the following information: Title of Proposal: Financial Statement of Corporate... which HUD determines the cooperative member and group capacity to meet the financial requirements of a...

17 CFR 210.3-09 - Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.

Science.gov (United States)

2010-04-01

... financial statements of subsidiaries not consolidated and 50 percent or less owned persons. (a) If any of... consolidated financial statements required by §§ 210.3-01 and 3-02. However, these separate financial... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Separate financial statements...

76 FR 36627 - Required Warnings for Cigarette Packages and Advertisements

Science.gov (United States)

2011-06-22

...The Food and Drug Administration (FDA) is amending its regulations to add a new requirement for the display of health warnings on cigarette packages and in cigarette advertisements. This rule implements a provision of the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) that requires FDA to issue regulations requiring color graphics, depicting the negative health consequences of smoking, to accompany the nine new textual warning statements required under the Tobacco Control Act. The Tobacco Control Act amends the Federal Cigarette Labeling and Advertising Act (FCLAA) to require each cigarette package and advertisement to bear one of nine new textual warning statements. This final rule specifies the color graphic images that must accompany each of the nine new textual warning statements.

Corporate environmental policy statements in mainland China: to what extent do they conform to ISO 14000 documentation?

Science.gov (United States)

Chung, Shan Shan; Fryxell, Gerald E; Lo, Carlos W H

2005-04-01

For decades, industry has been the main source of pollution in China. Determined to make changes, the mainland Chinese authorities have decided to promote mechanisms that incorporate environmental concerns into the internal management of enterprises. This is manifested in the rapid adoption of the ISO14000 standards, including a significant increase in ISO14001 registrations in China. Thus, this study examined the environmental policy statements of 106 certified facilities in mainland China against a strict interpretation of the mandatory requirements of the ISO 14001:1996 standard and the nonmandatory ISO14004 requirements in order to shed some light on the implementation of environmental management systems in an emerging economic giant. It was decided to analyze the environmental policy statement because such a statement is a core element in the ISO system of environmental management of each facility and there are relatively clear and specific requirements on what an environmental policy statement shall include. An analysis of the contents of the environmental policy statements shows that conformance to the relevant requirements of both the mandatory ISO14001 standard and the nonmandatory ISO14004 standard is far from impressive and that the facilities in our sample seldom went beyond the minimum requirements. By using ISO14001 and ISO14004 conformance scores as the dependent variables, we found that conformity to ISO14001 and overall conformance to ISO14000 series can be explained to some extent by the degree of top management commitment, the experience with informal environmental management systems, and the form of ownership of the facilities.

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...

Unintended consequences of human research ethics committees: au revoir workplace studies?

Science.gov (United States)

Bamber, Greg J; Sappey, Jennifer

2007-07-01

To protect the welfare and rights of participants in research and to facilitate research that will be of benefit, as well as protect them against litigation, universities and research-funding agencies in Australia adopted the National Statement on Ethical Conduct in Research Involving Humans (NHMRC 1999). In many other countries there are similar statements. However, the ways in which such statements are often implemented by Human Research Ethics Committees (HRECs) are in conflict with an important stream of industrial sociological research. This stream seeks to deconstruct workplaces and de-layer management rhetoric to understand the realities and complexities of the social relations of production. There is a pluralist basis for much industrial sociology that challenges the unitarist view of the workplace as essentially harmonious. While views of workplaces as being conflictual and exploitative have to be tempered with an understanding of the accommodative and cooperative nature of workplace relations, there is nevertheless a general recognition of acts of resistance, as well as those of cooperation. The way in which the National Statement is typically implemented in Australia means that many HRECs require written, informed consent, which in the first instance will usually be that of management. An unintended consequence is a research focus on consensus, which is at best one-sided and at worst seriously misleading. It is unlikely that managerial consent will be granted unless there is a 'good news story' guaranteed. This article explores the ways in which HRECs may influence workplace research. The publication of the revised National Statement provides a valuable opportunity not to be missed by HRECs to implement more effective and efficient practices which would not have the unintended consequences of the earlier version. This would deserve the support of researchers in industrial sociology and other branches of the social sciences.

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

OpenAIRE

Danut Rada; Doina Rada

2013-01-01

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

Current and Future Research Directions in Requirements Engineering

Science.gov (United States)

Cheng, Betty H. C.; Atlee, Joanne M.

In this paper, we review current requirements engineering (RE) research and identify future research directions suggested by emerging software needs. First, we overview the state of the art in RE research. The research is considered with respect to technologies developed to address specific requirements tasks, such as elicitation, modeling, and analysis. Such a review enables us to identify mature areas of research, as well as areas that warrant further investigation. Next, we review several strategies for performing and extending RE research results, to help delineate the scope of future research directions. Finally, we highlight what we consider to be the “hot” current and future research topics, which aim to address RE needs for emerging systems of the future.

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.

Science.gov (United States)

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

2014-04-01

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 cosponsored by the Early Nutrition Academy and the European Society for Pediatric Gastroenterology, Hepatology, and Nutrition. Clinical research collaborations between academic investigators and commercial enterprises are encouraged by universities, public funding agencies, and governmental organisations. One reason is a pressing need to obtain evidence on the effects, safety, and benefits of drugs and other commercial products and services. The credibility and value of results obtained through public-private research collaborations have, however, been questioned because many examples of inappropriate research practice have become known. Clinical research in pregnant and breast-feeding women, and in infants and children, raises sensitive scientific, ethical, and societal questions and requires the application of particularly high standards. Here we provide recommendations for the conduct of public-private research collaborations in these populations. In the interest of all stakeholders, these recommendations should contribute to more reliable, credible, and acceptable results of commercially sponsored trials and to reducing the existing credibility gap.

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

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...

Compilation of the FY 2000 Army Working Capital Fund Financial Statements

National Research Council Canada - National Science Library

2001-01-01

.... The Chief Financial Officers Act of 1990 requires the Inspector General, DoD, to audit the financial statements of DoD organizations in accordance with generally accepted Government auditing standards...

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

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...

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

Directory of Open Access Journals (Sweden)

Danut Rada

2013-12-01

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

Evaluating complex interventions in end of life care: the MORECare statement on good practice generated by a synthesis of transparent expert consultations and systematic reviews.

Science.gov (United States)

Higginson, Irene J; Evans, Catherine J; Grande, Gunn; Preston, Nancy; Morgan, Myfanwy; McCrone, Paul; Lewis, Penney; Fayers, Peter; Harding, Richard; Hotopf, Matthew; Murray, Scott A; Benalia, Hamid; Gysels, Marjolein; Farquhar, Morag; Todd, Chris

2013-04-24

Despite being a core business of medicine, end of life care (EoLC) is neglected. It is hampered by research that is difficult to conduct with no common standards. We aimed to develop evidence-based guidance on the best methods for the design and conduct of research on EoLC to further knowledge in the field. The Methods Of Researching End of life Care (MORECare) project built on the Medical Research Council guidance on the development and evaluation of complex circumstances. We conducted systematic literature reviews, transparent expert consultations (TEC) involving consensus methods of nominal group and online voting, and stakeholder workshops to identify challenges and best practice in EoLC research, including: participation recruitment, ethics, attrition, integration of mixed methods, complex outcomes and economic evaluation. We synthesised all findings to develop a guidance statement on the best methods to research EoLC. We integrated data from three systematic reviews and five TECs with 133 online responses. We recommend research designs extending beyond randomised trials and encompassing mixed methods. Patients and families value participation in research, and consumer or patient collaboration in developing studies can resolve some ethical concerns. It is ethically desirable to offer patients and families the opportunity to participate in research. Outcome measures should be short, responsive to change and ideally used for both clinical practice and research. Attrition should be anticipated in studies and may affirm inclusion of the relevant population, but careful reporting is necessitated using a new classification. Eventual implementation requires consideration at all stages of the project. The MORECare statement provides 36 best practice solutions for research evaluating services and treatments in EoLC to improve study quality and set the standard for future research. The statement may be used alongside existing statements and provides a first step in

26 CFR 1.6063-1 - Signing of returns, statements, and other documents made by partnerships.

Science.gov (United States)

2010-04-01

... partnership elections—(1) In general. For rules regarding the authority of a partner to sign a partnership... partnerships. (a) In general. Returns, statements, and other documents required to be made by partnerships... respect to the signing of powers of attorney, see paragraph (a)(2) of § 601.504 of this chapter (Statement...

Advanced light water reactor utility requirements document: Volume 1--ALWR policy and summary of top-tier requirements

International Nuclear Information System (INIS)

Anon.

1990-01-01

The U.S. utilities are leading an industry wide effort to establish the technical foundation for the design of the Advanced Light Water Reactor (ALWR). This effort, the ALWR Program, is being managed for the U.S. electric utility industry by the Electric Power Research Institute (EPRI) and includes participation and sponsorship of several international utility companies and close cooperation with the U.S. Department of Energy (DOE). The cornerstone of the ALWR Program is a set of utility design requirements which are contained in the ALWR Requirements Document. The purpose of the Requirement Document is to present a clear, complete statement of utility desires for their next generation of nuclear plants. The Requirements Document covers the entire plant up to the grid interface. It therefore is the basis for an integrated plant design, i.e., nuclear steam supply system and balance of plant, and it emphasizes those areas which are most important to the objective of achieving an ALWR which is excellent with respect to safety, performance, constructibility, and economics. The document applies to both Pressurized Water Reactors (PWRs) and Boiling Water Reactors (BWRs). The Requirements Document is organized in three volumes. Volume 1 summarizes AlWR Program policy statements and top-tier requirements. The top-tier design requirements are categorized by major functions, including safety and investment protection, performance, and design process and constructibility. There is also a set of general design requirements, such as simplification and proven technology, which apply broadly to the ALWR design, and a set of economic goals for the ALWR program. The top-tier design requirements are described further in Volume 1 and are formally invoked as requirements in Volumes 2 and 3

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…

48 CFR 9903.202-6 - Adequacy of Disclosure Statement.

Science.gov (United States)

2010-10-01

... COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Program Requirements 9903.202-6 Adequacy of Disclosure... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Adequacy of Disclosure Statement. 9903.202-6 Section 9903.202-6 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS...

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.

Safety of Research Reactors. Specific Safety Requirements (French Edition)

International Nuclear Information System (INIS)

2017-01-01

This Safety Requirements publication establishes requirements for all main areas of safety for research reactors, with particular emphasis on requirements for design and operation. It explains the safety objectives and concepts that form the basis for safety and safety assessment for all stages in the lifetime of a research reactor. Technical and administrative requirements for the safety of new research reactors are established in accordance with these objectives and concepts, and they are to be applied to the extent practicable for existing research reactors. The safety requirements established in this publication for the management of safety and regulatory supervision apply to site evaluation, design, manufacturing, construction, commissioning, operation (including utilization and modification), and planning for decommissioning of research reactors (including critical assemblies and subcritical assemblies). The publication is intended for use by regulatory bodies and other organizations with responsibilities in these areas and in safety analysis, verification and review, and the provision of technical support.

Research reactor safety - an overview of crucial aspects

Energy Technology Data Exchange (ETDEWEB)

Laverie, M. [Atomic Energy Commission, Saclay, F-91191 Gif sur Yvette (France)

1998-07-01

Chronology of the commissioning orders of the French research reactors illustrates the importance of the time factor. When looking at older reactors, one must, on one hand, demonstrate, not only the absence of risks tied to the reactor's ageing, but, on the other hand, adapt the reactor's original technical designs to today's safety practices and standards. The evolution of reactor safety requirements over the last twenty years sometimes makes this adaptation difficult. The design of the next research reactors, after a one to two decades pause in construction, will require to set up new safety assessment bases that will have to take into account the nuclear power plant safety evolution. As a general statement, research reactor safety approaches will require the incorporation of specific design rules for research reactors: experience feedback for one of a kind design, frequent modifications required by research programmes, special operational requirements with operators/researchers interfaces. (author)

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.

7 CFR Appendix to Subpart C of... - Accounting Methods and Procedures Required of All Borrowers

Science.gov (United States)

2010-01-01

... Television Services 105 Comprehensive Income—108 Consolidated Financial Statements 106 Cushion of Credit... statements even though this financial information is presented in the parent's consolidated statements. 2. In... consolidated financial statements in accordance with the requirements of Statement No. 94. These consolidated...

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.

Inspector General, DOD, Oversight of the Army Audit Agency Audit of the FY 2000 U.S. Army Corps of Engineers, Civil Works Program, Financial Statements

National Research Council Canada - National Science Library

2001-01-01

.... Office of Management and Budget Bulletin No. 01-02, "Audit Requirements for Federal Financial Statements," dated October 16, 2000, establishes the minimum requirements for audits of these financial statements...

17 CFR 229.1123 - (Item 1123) Servicer compliance statement.

Science.gov (United States)

2010-04-01

... 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K Asset-Backed Securities (Regulation... officer's knowledge, based on such review, the servicer has fulfilled all of its obligations under the... servicing the pool assets, a separate servicer compliance statement is required from each servicer that...

Compilation of the FY 2000 Navy Working Capital Fund Financial Statements

National Research Council Canada - National Science Library

Granetto, Paul

2001-01-01

We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to provide audited financial statements...

FASB statement 121 and other accounting issues affecting reserves reporting; CD-ROM ed.

Energy Technology Data Exchange (ETDEWEB)

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

1996-03-01

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

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

Mission statement ENSI; Leitbild ENSI - Charte de l‘IFSN - Mission statement ENSI

Energy Technology Data Exchange (ETDEWEB)

NONE

2014-02-15

This short brochure summarises the goals of the Swiss Federal Nuclear Safety Inspectorate ENSI. ENSI is the independent supervisory authority for the nuclear sector in Switzerland. It operates in an environment that sets the highest requirements for supervision. The motto of the Mission Statement is the enhancement of safety aspects in nuclear installations. The brochure answers the following questions: What is ENSI? How does ENSI carry out supervision? How does ENSI act? How does ENSI manage? The paper lists ENSI’s four guiding principles: Being the independent supervisory authority for Switzerland’s nuclear plants, enhancement of nuclear safety through supervisory work, working as a team, setting an example.

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…

Statements of the church on the peaceful use of nuclear energy

International Nuclear Information System (INIS)

Feldhaus, S.

1990-01-01

Also the churches participated in the extensive discussion of energy politics effected in the FRG in the middle of the 70ies by the increased use of nuclear energy. There are a whole host of statements of the church, from general questions of energy supply to concrete yes/no statements on the further peaceful use of nuclear energy. Within the framework of a comparative analysis it has been tried to bring out of records the chronological order of statements on this subject made by both churches as well as by the ecumenical movement, the differences and common ground with regard to the analysis categories, the way the church sees herself, theological interpretations, ethical criteria and thus the requirements concerning energy politics based on these. The result shows that there are considerable differences of opinion between the Catholic and the Protestant Church about nuclear energy whereas the ecumenical statements constitute a real compromise as in the end the opinion of none of the two churches could gain full acceptance. (orig.) [de

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...

THE NEW EU ACCOUNTING DIRECTIVE – A COMPARATION OF REPORTING REQUIREMENTS

Directory of Open Access Journals (Sweden)

MARIUS DEAC

2014-05-01

Full Text Available The adoption of Directive 2013/34/EU constitutes the materialization of a modernization process of the Directive 78/660/EEC and Directive 83/349/EEC that has started in 2009. The new accounting directive replaces the two accounting directives and sets the requirements for both individual and consolidated financial statements. It also introduces a new category of entities “micro-undertakings” in order to implement the requirements of Directive 2012/6/EU. The paper tries to summarize and compare the typologies of enterprises and groups defined in the old and new accounting directives as well as in the Romanian accounting system (RAS. It also compares the requirements of both the new and the old accounting directives as well as RAS regarding the structure and presentation of the annual financial statements. European Union (EU wide, about 99% of the enterprises fall into micro and small categories and might benefit from the simplifications of preparation and publication requirements of the annual financial statements. They will also be exempted from the requirements of auditing their financial statements. Only 1.21% of the enterprises in Europe will be classified as medium and large and will be required to prepare and publish a full set of annual financial statements and to audit their financial statements. If Romania will opt for reducing the administrative burdens for micro entities and implement simplifications for micro-entities as they were defined in the EU directive 2013/34/EU, the thresholds would have to be dramatically increased and many more enterprises will be reclassified as micro instead of small or medium enterprises.

NRC review of Electric Power Research Institute's advanced light water reactor utility requirements document. Passive plant designs, chapter 1, project number 669

International Nuclear Information System (INIS)

1994-08-01

The Electric Power Research Institute (EPRI) is preparing a compendium of technical requirements, referred to as the open-quotes Advanced Light Water Reactor [ALWR] Utility Requirements Documentclose quotes, that is acceptable to the design of an ALWR power plant. When completed, this document is intended to be a comprehensive statement of utility requirements for the design, construction, and performance of an ALWR power plant for the 1990s and beyond. The Requirements Document consists of three volumes. Volume 1, open-quotes ALWR Policy and Summary of Top-Tier Requirementsclose quotes, is a management-level synopsis of the Requirements Document, including the design objectives and philosophy, the overall physical configuration and features of a future nuclear plant design, and the steps necessary to take the proposed ALWR design criteria beyond the conceptual design state to a completed, functioning power plant. Volume II consists of 13 chapters and contains utility design requirements for an evolutionary nuclear power plant [approximately 1350 megawatts-electric (MWe)]. Volume III contains utility design requirements for nuclear plants for which passive features will be used in their designs (approximately 600 MWe). In April 1992, the staff of the Office of Nuclear Reactor Regulation, U.S. Nuclear Regulatory Commission, issued Volume 1 and Volume 2 (Parts 1 and 2) of its safety evaluation report (SER) to document the results of its review of Volumes 1 and 2 of the Requirements Document. Volume 1, open-quotes NRC Review of Electric Power Research Institute's Advanced Light Water Reactor Utility Requirements Document - Program Summaryclose quotes, provided a discussion of the overall purpose and scope of the Requirements Document, the background of the staff's review, the review approach used by the staff, and a summary of the policy and technical issues raised by the staff during its review

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 %).

Advanced Scientific Computing Research Network Requirements: ASCR Network Requirements Review Final Report

Energy Technology Data Exchange (ETDEWEB)

Bacon, Charles [Argonne National Lab. (ANL), Argonne, IL (United States); Bell, Greg [ESnet, Berkeley, CA (United States); Canon, Shane [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Dart, Eli [ESnet, Berkeley, CA (United States); Dattoria, Vince [Dept. of Energy (DOE), Washington DC (United States). Office of Science. Advanced Scientific Computing Research (ASCR); Goodwin, Dave [Dept. of Energy (DOE), Washington DC (United States). Office of Science. Advanced Scientific Computing Research (ASCR); Lee, Jason [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Hicks, Susan [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Holohan, Ed [Argonne National Lab. (ANL), Argonne, IL (United States); Klasky, Scott [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Lauzon, Carolyn [Dept. of Energy (DOE), Washington DC (United States). Office of Science. Advanced Scientific Computing Research (ASCR); Rogers, Jim [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Shipman, Galen [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Skinner, David [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Tierney, Brian [ESnet, Berkeley, CA (United States)

2013-03-08

The Energy Sciences Network (ESnet) is the primary provider of network connectivity for the U.S. Department of Energy (DOE) Office of Science (SC), the single largest supporter of basic research in the physical sciences in the United States. In support of SC programs, ESnet regularly updates and refreshes its understanding of the networking requirements of the instruments, facilities, scientists, and science programs that it serves. This focus has helped ESnet to be a highly successful enabler of scientific discovery for over 25 years. In October 2012, ESnet and the Office of Advanced Scientific Computing Research (ASCR) of the DOE SC organized a review to characterize the networking requirements of the programs funded by the ASCR program office. The requirements identified at the review are summarized in the Findings section, and are described in more detail in the body of the report.

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

International Nuclear Information System (INIS)

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

1980-01-01

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

17 CFR Appendix B to Part 30 - Interpretative Statement With Respect to the Secured Amount Requirement Set Forth in § 30.7

Science.gov (United States)

2010-04-01

... foreign futures or foreign options customer without providing the Rule 1.55 risk disclosure statement or... a standardized risk disclosure statement to Rule 1.55(f) customers at the time of the account..., to provide a Rule 1.55 written risk disclosure to all customers, regardless of each customer's...

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...

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.

Guide to the assessment of physical activity: Clinical and research applications: a scientific statement from the American Heart Association.

Science.gov (United States)

Strath, Scott J; Kaminsky, Leonard A; Ainsworth, Barbara E; Ekelund, Ulf; Freedson, Patty S; Gary, Rebecca A; Richardson, Caroline R; Smith, Derek T; Swartz, Ann M

2013-11-12

The deleterious health consequences of physical inactivity are vast, and they are of paramount clinical and research importance. Risk identification, benchmarks, efficacy, and evaluation of physical activity behavior change initiatives for clinicians and researchers all require a clear understanding of how to assess physical activity. In the present report, we have provided a clear rationale for the importance of assessing physical activity levels, and we have documented key concepts in understanding the different dimensions, domains, and terminology associated with physical activity measurement. The assessment methods presented allow for a greater understanding of the vast number of options available to clinicians and researchers when trying to assess physical activity levels in their patients or participants. The primary outcome desired is the main determining factor in the choice of physical activity assessment method. In combination with issues of feasibility/practicality, the availability of resources, and administration considerations, the desired outcome guides the choice of an appropriate assessment tool. The decision matrix, along with the accompanying tables, provides a mechanism for this selection that takes all of these factors into account. Clearly, the assessment method adopted and implemented will vary depending on circumstances, because there is no single best instrument appropriate for every situation. In summary, physical activity assessment should be considered a vital health measure that is tracked regularly over time. All other major modifiable cardiovascular risk factors (diabetes mellitus, hypertension, hypercholesterolemia, obesity, and smoking) are assessed routinely. Physical activity status should also be assessed regularly. Multiple physical activity assessment methods provide reasonably accurate outcome measures, with choices dependent on setting-specific resources and constraints. The present scientific statement provides a guide to

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.

Report: Audit of EPA’s Fiscal 2002 and 2001 Financial Statements

Science.gov (United States)

Report #2003-1-00045, January 29, 2003. We did not identify any inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

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%.

27 CFR 5.40 - Statements of age and percentage.

Science.gov (United States)

2010-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF DISTILLED SPIRITS Labeling Requirements for... and of domestic or foreign whisky, whether or not mixed or blended, all of which is 4 years old or... age of the youngest whisky. The age statement shall read substantially as follows: “___ years old.” (2...

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...

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...

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...

NIH Consensus Statement on Management of Hepatitis C: 2002.

Science.gov (United States)

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

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...

76 FR 34075 - Statement of Organization, Functions, and Delegations of Authority

Science.gov (United States)

2011-06-10

... departmental regulations governing personal property, transportation, shipping, and fleet management; (2.../Offices on property, transportation, shipping, and fleet management; (4) determines the requirement for... follows: Delete in their entirety the title and the functional statement for the Materiel Management...

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 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.

Biomedical Research Institute, Biomedical Research Foundation of Northwest Louisiana, Shreveport, Louisiana

International Nuclear Information System (INIS)

1992-01-01

Department of Energy (DOE) has prepared an Environmental Assessment (EA), DOE/EA-0789, evaluating the environmental impacts of construction and operation of a Biomedical Research Institute (BRI) at the Louisiana State University (LSU) Medical Center, Shreveport, Louisiana. The purpose of the BRI is to accelerate the development of biomedical research in cardiovascular disease, molecular biology, and neurobiology. Based on the analyses in the EA, DOE has determined that the proposed action does not constitute a major Federal action significantly affecting the quality of the human environment within the meaning of the National Environmental Policy Act of 1969 (NEPA). Therefore, the preparation of an Environmental Impact Statement is not required

SUBSEQUENT EVENTS AND THEIR IMPORTANCE IN DRAWING UP ANNUAL FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Daniel Botez

2014-07-01

Full Text Available Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or provide information to users absolutely necessary for their decisions. Accounting treatment in this situation is provided for by International Standard of Accounting ISA 10 “Events after the Reporting Period”, whose provisions are taken to a large extent in national accounting standards. For financial auditor, investigating how the subsequent events are presented in the financial statements shall constitute a procedural obligation. Auditor`s procedure is based on the provisions of an specific International Standard on Auditing, ISA 560 “Subsequent events”. He shall be required to satisfy itself that in the financial statements shall be presented all treatment and appropriate information concerning subsequent events.

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...

14 CFR 3.5 - Statements about products, parts, appliances and materials.

Science.gov (United States)

2010-01-01

..., appliances and materials. 3.5 Section 3.5 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION DEFINITIONS GENERAL REQUIREMENTS § 3.5 Statements about products, parts, appliances... product, part, appliance or material. (b) Prohibition against fraudulent and intentionally false...

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...

NRC review of Electric Power Research Institute's advanced light water reactor utility requirements document. Passive plant designs, chapters 2-13, project number 669

International Nuclear Information System (INIS)

1994-08-01

The Electric Power Research Institute (EPRI) is preparing a compendium of technical requirements, referred to as the open-quotes Advanced Light Water Reactor [ALWR] Utility Requirements Documentclose quotes, that is acceptable to the design of an ALWR power plant. When completed, this document is intended to be a comprehensive statement of utility requirements for the design, construction, and performance of an ALWR power plant for the 1990s and beyond. The Requirements Document consists of three volumes. Volume I, open-quotes ALWR Policy and Summary of Top-Tier Requirementsclose quotes, is a management-level synopsis of the Requirements Document, including the design objectives and philosophy, the overall physical configuration and features of a future nuclear plant design, and the steps necessary to take the proposed ALWR design criteria beyond the conceptual design state to a completed, functioning power plant. Volume II consists of 13 chapters and contains utility design requirements for an evolutionary nuclear power plant [approximately 1350 megawatts-electric (MWe)]. Volume III contains utility design requirements for nuclear plants for which passive features will be used in their designs (approximately 600 MWe). In April 1992, the staff of the Office of Nuclear Reactor Regulation, U.S. Nuclear Regulatory Commission, issued Volume 1 and Volume 2 (Parts 1 and 2) of its safety evaluation report (SER) to document the results of its review of Volumes 1 and 2 of the Requirements Document. Volume 1, open-quotes NRC Review of Electric Power Research Institute's Advanced Light Water Reactor Utility Requirements Document - Program Summaryclose quotes, provided a discussion of the overall purpose and scope of the Requirements Document, the background of the staff's review, the review approach used by the staff, and a summary of the policy and technical issues raised by the staff during its review

The Process for the Formulation of the International Telehealth Position Statement for Occupational Therapy

Science.gov (United States)

JACOBS, KAREN; CASON, JANA; MCCULLOUGH, ANN

2015-01-01

The World Federation of Occupational Therapists (WFOT) consists of 84 member organizations representing over 420,000 occupational therapists internationally (WFOT, 2014). In 2014, WFOT published the WFOT Telehealth Position Statement on the use of telehealth in occupational therapy. The process for the formulation of the official document involved reviewing WFOT member organizations’ telehealth position statements and data collected from a survey sent to member organizations’ delegates in April 2014. Qualitative data from 39 countries yielded factors to consider in five key areas: licensure/registration requirements, the cost of technology, privacy and security, reimbursement/payment models, and other issues (e.g., need for collaboration/transfer of knowledge, client selection, provider competencies, standard of care). The WFOT Telehealth Position Statement addressed each of these areas. The collaborative effort resulting in the development of the WFOT Telehealth Position Statement serves as a model for other international organizations. PMID:27563380

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.

Connecting Requirements to Architecture and Analysis via Model-Based Systems Engineering

Science.gov (United States)

Cole, Bjorn F.; Jenkins, J. Steven

2015-01-01

In traditional systems engineering practice, architecture, concept development, and requirements development are related but still separate activities. Concepts for operation, key technical approaches, and related proofs of concept are developed. These inform the formulation of an architecture at multiple levels, starting with the overall system composition and functionality and progressing into more detail. As this formulation is done, a parallel activity develops a set of English statements that constrain solutions. These requirements are often called "shall statements" since they are formulated to use "shall." The separation of requirements from design is exacerbated by well-meaning tools like the Dynamic Object-Oriented Requirements System (DOORS) that remained separated from engineering design tools. With the Europa Clipper project, efforts are being taken to change the requirements development approach from a separate activity to one intimately embedded in formulation effort. This paper presents a modeling approach and related tooling to generate English requirement statements from constraints embedded in architecture definition.

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.

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.

Final generic environmental impact statement on decommissioning of nuclear facilities

International Nuclear Information System (INIS)

1988-08-01

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

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.

[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

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)

17 CFR 270.8b-16 - Amendments to registration statement.

Science.gov (United States)

2010-04-01

... company's investment objectives or policies (described in Item 8.2 of Form N-2) that have not been... (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.8b-16 Amendments to registration statement. (a) Every registered management investment company which is required to file a semi-annual report...

[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.

Hinkley Point 'C' power station public inquiry: outline statement of case

International Nuclear Information System (INIS)

1988-05-01

This outline statement relates to the public inquiry to be held into the planning application by the Central Electricity Generating Board (CEGB) to construct a 1200 MW Pressurized Water Reactor (PWR) power station at Hinkley Point (Hinkley Point ''C'') in the United Kingdom, adjacent to an existing nuclear power station. The inquiry will consider economic, safety, environmental and planning matters relevant to the application and the implications for agriculture and local amenities of the re-aligning of two 400 kV overhead transmission lines. The outline statement contains submissions on: policy contest and approach; the requirement for Hinkley Point ''C''; design and safety; local issues. (UK)

Environmental Statement. Oswego Steam Station. Unit 5.

Science.gov (United States)

1971-12-27

of the draft environmental statement was conducted and found to be in accord with the requirements set forth in the Environmental Policy Act of 1969...furnishcd by the Government or through GovernraenT- cncd facilities for the use of the liconse, inclumire the liccnzee’s proportionate share of the cost of...Commerce, Bureau of the Census I4 Osweqo, N.Y.. Greater Oswego Chamber of Commerce, Inc. IJ 15 Land Use and Transportation Plan - Policies for- Action

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...

12 CFR 221.115 - Accepting a purpose statement through the mail without benefit of face-to-face interview.

Science.gov (United States)

2010-01-01

... wishes to obtain the required purpose statement by mail rather than by a face-to-face interview. Personal... without benefit of face-to-face interview. 221.115 Section 221.115 Banks and Banking FEDERAL RESERVE...) Interpretations § 221.115 Accepting a purpose statement through the mail without benefit of face-to-face interview...

40 CFR 156.78 - Precautionary statements for physical or chemical hazards.

Science.gov (United States)

2010-07-01

... Hazards” warning statement. The graphic symbol must be no smaller than twice the size of the first... (CONTINUED) PESTICIDE PROGRAMS LABELING REQUIREMENTS FOR PESTICIDES AND DEVICES Human Hazard and...) A total release fogger is defined as a pesticide product in a pressurized container designed to...

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 ...

46 CFR 403.300 - Financial reporting requirements.

Science.gov (United States)

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...

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...

28 CFR 512.11 - Requirements for research projects and researchers.

Science.gov (United States)

2010-07-01

...) Incentives may not be offered to help persuade inmate subjects to participate. However, soft drinks and... not be stored in, or introduced into, an electronic retrieval system. (13) If the researcher is... be required to revise study procedures in accordance with the new methodology. (b) Requests from...

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...

Recovery and Performance in Sport: Consensus Statement.

Science.gov (United States)

Kellmann, Michael; Bertollo, Maurizio; Bosquet, Laurent; Brink, Michel; Coutts, Aaron J; Duffield, Rob; Erlacher, Daniel; Halson, Shona L; Hecksteden, Anne; Heidari, Jahan; Kallus, K Wolfgang; Meeusen, Romain; Mujika, Iñigo; Robazza, Claudio; Skorski, Sabrina; Venter, Ranel; Beckmann, Jürgen

2018-02-01

The relationship between recovery and fatigue and its impact on performance has attracted the interest of sport science for many years. An adequate balance between stress (training and competition load, other life demands) and recovery is essential for athletes to achieve continuous high-level performance. Research has focused on the examination of physiological and psychological recovery strategies to compensate external and internal training and competition loads. A systematic monitoring of recovery and the subsequent implementation of recovery routines aims at maximizing performance and preventing negative developments such as underrecovery, nonfunctional overreaching, the overtraining syndrome, injuries, or illnesses. Due to the inter- and intraindividual variability of responses to training, competition, and recovery strategies, a diverse set of expertise is required to address the multifaceted phenomena of recovery, performance, and their interactions to transfer knowledge from sport science to sport practice. For this purpose, a symposium on Recovery and Performance was organized at the Technical University Munich Science and Study Center Raitenhaslach (Germany) in September 2016. Various international experts from many disciplines and research areas gathered to discuss and share their knowledge of recovery for performance enhancement in a variety of settings. The results of this meeting are outlined in this consensus statement that provides central definitions, theoretical frameworks, and practical implications as a synopsis of the current knowledge of recovery and performance. While our understanding of the complex relationship between recovery and performance has significantly increased through research, some important issues for future investigations are also elaborated.

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

Justice in human research ethics. A conceptual and practical guide.

Science.gov (United States)

Pieper, Ian; Thomson, Colin J H

2013-03-01

One of the core values to be applied by a body reviewing the ethics of human research is justice. The inclusion of justice as a requirement in the ethical review of human research is relatively recent and its utility had been largely unexamined until debates arose about the conduct of international biomedical research in the late 1990s. The subsequent amendment of authoritative documents in ways that appeared to shift the meaning of conceptions of justice generated a great deal of controversy. Another difficulty has been that both the theory and the substance of justice that are applied by researchers or reviewers can be frequently seen to be subjective. Both the concept of justice--hether distributive or commutative--and what counts as a just distribution or exchange--are given different weight and meanings by different people. In this paper, the origins and more recent debates about the requirement to consider justice as a criterion in the ethical review of human research are traced, relevant conceptions of justice are distinguished, and the manner in which they can be applied meaningfully in the ethical review of all human research is identified. We also explain the way that these concepts are articulated in, and the intent and function of, specific paragraphs of the National Statement on Ethical Conduct in Human Research (2007). The National Statement identifies a number of issues that should be considered when a human research ethics committee is reviewing the justice aspects of an application. We provide guidance to researchers as to how they can show that there is a fair distribution of burdens and benefits in the participant experience and the research outcomes. We also provide practical guidance to researches on how to think through issues of justice so that they can demonstrate that the design of their research projects meets this ethical requirement.

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.

Functional requirements for a central research imaging data repository.

Science.gov (United States)

Franke, Thomas; Gruetz, Romanus; Dickmann, Frank

2013-01-01

The current situation at many university medical centers regarding the management of biomedical research imaging data leaves much to be desired. In contrast to the recommendations of the German Research Foundation (DFG) and the German Council of Sciences and Humanities regarding the professional management of research data, there are commonly many individual data pools for research data in each institute and the management remains the responsibility of the researcher. A possible solution for this situation would be to install local central repositories for biomedical research imaging data. In this paper, we developed a scenario based on abstracted use-cases for institutional research undertakings as well as collaborative biomedical research projects and analyzed the functional requirements that a local repository would have to fulfill. We determined eight generic categories of functional requirements, which can be viewed as a basic guideline for the minimum functionality of a central repository for biomedical research imaging data.

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

Comparative Study on Research Reactor Operation Requirements of IAEA and Korea

International Nuclear Information System (INIS)

Yune, Young Gill; Chang, Woo Joon; Lee, Jinho

2014-01-01

The IAEA safety requirements represent a consensus view of the IAEA's member states and encompass the recommendations of international experts for the safety of the research reactor. The IAEA safety standards are acknowledged as a global standard by most countries in the world. Therefore, it is desirable to harmonize domestic safety requirements with those of the IAEA. Also, since the IAEA safety requirements include international endeavors to strengthen nuclear safety and to apply the latest nuclear safety technologies to nuclear facilities, a comparative analysis of the safety requirements of the IAEA and Korea for the research reactor will be beneficial to obtaining the insights to improve regulations of the research reactor in Korea. For the reason, a comparative study has been conducted for the research reactor operation safety requirements of the IAEA and Korea in this paper. This paper briefly introduced operation safety requirements in the NS-R-4, analysis methods of this study, and the analysis results. A comparative study has been performed on research reactor operation safety requirements of the IAEA and Korea. This study has identified some gaps in operation safety requirements for the NPP of Korea, comparing with those for the research reactor of the IAEA in the following areas: periodic safety assessment, utilization and modification of the reactor, extended shutdown, inspection/testing/maintenance, operating organization, emergency planning, and commissioning

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...

Use of declarative statements in creating and maintaining computer-interpretable knowledge bases for guideline-based care.

Science.gov (United States)

Tu, Samson W; Hrabak, Karen M; Campbell, James R; Glasgow, Julie; Nyman, Mark A; McClure, Robert; McClay, James; Abarbanel, Robert; Mansfield, James G; Martins, Susana M; Goldstein, Mary K; Musen, Mark A

2006-01-01

Developing computer-interpretable clinical practice guidelines (CPGs) to provide decision support for guideline-based care is an extremely labor-intensive task. In the EON/ATHENA and SAGE projects, we formulated substantial portions of CPGs as computable statements that express declarative relationships between patient conditions and possible interventions. We developed query and expression languages that allow a decision-support system (DSS) to evaluate these statements in specific patient situations. A DSS can use these guideline statements in multiple ways, including: (1) as inputs for determining preferred alternatives in decision-making, and (2) as a way to provide targeted commentaries in the clinical information system. The use of these declarative statements significantly reduces the modeling expertise and effort required to create and maintain computer-interpretable knowledge bases for decision-support purpose. We discuss possible implications for sharing of such knowledge bases.

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

17 CFR 210.3A-05 - Special requirements as to public utility holding companies.

Science.gov (United States)

2010-04-01

... Consolidated and Combined Financial Statements § 210.3A-05 Special requirements as to public utility holding companies. There shall be shown in the consolidated balance sheet of a public utility holding company the... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

36 CFR 907.8 - Actions that normally require an EIS.

Science.gov (United States)

2010-07-01

... and carbon monoxide; (4) Solid waste disposal generated by a project of the Corporation or of a... performed an environmental assessment to determine if a proposal requires an environmental impact statement... prepare or have prepared the environmental impact statement. To assist in determining if a proposal or...

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

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 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...

12 CFR 370.9 - Recordkeeping requirements.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Recordkeeping requirements. 370.9 Section 370.9 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY TEMPORARY LIQUIDITY GUARANTEE PROGRAM § 370.9 Recordkeeping requirements. The FDIC will establish procedures...

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

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

Comparative Study on Research Reactor Design Requirements between IAEA and Korea

International Nuclear Information System (INIS)

Chang, Won Joon; Yune, Young Gill; Song, Myung Ho; Cho, Seung Ho

2013-01-01

This study has identified the gaps in the safety requirements for design of research reactors of Korea comparing with those of the IAEA. The review results showed that the gaps have arisen mainly from the following aspects: - The differences in the characteristics of design and operation between power reactor and research reactor - Enhancement of the level of safety of nuclear reactor facility - Consideration of advanced safety technologies. The review results will be utilized to reflect the IAEA safety requirements for design of research reactors into those of Korea, which will contribute to enhancing the level of safety and improving the technical standards of research reactors of Korea. The IAEA safety standards encompass international consensus to strengthen the nuclear safety and to reflect the latest advancement of nuclear safety technologies. Also, they provide reliable means to ensure the effective fulfillment of obligations under the various international safety conventions. Many countries have adopted the IAEA safety standards as their national standards in nuclear regulations. Since Korea has exported research reactor technologies abroad these days and will continue to export them in the future, it is desirable to harmonize domestic safety requirements for research reactor with those of the IAEA. The KINS (Korea Institute of Nuclear Safety) has performed a review of the IAEA safety requirements for design of research reactors comparing with those of Korea. The purpose of this comparative study is to harmonize the safety requirements for the design of research reactors of Korea with those of the IAEA as a member state of the IAEA, and to encompass global efforts to enhance the nuclear safety and to reflect the latest advancement of nuclear safety technologies into the safety requirements for the design of research reactors of Korea. Design requirements for structures, systems, and components of research reactors important to safety, which are required to

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.

Management of commercial high-level and transuranium-contaminated radioactive wastes. Environmental statement

International Nuclear Information System (INIS)

1974-09-01

This Draft Environmental Statement is issued to assess the environmental impact of the AEC's program to manage commercial high-level and transuranium-contaminated radioactive wastes. These are the types of commercial radioactive wastes for which AEC custody is required by present or anticipated regulations. The program consists of three basic parts: development of a Retrievable Surface Storage Facility (RSSF) for commercial high-level waste, using existing technology; evaluating geological formations and sites for the development of a Geological Disposal Pilot Plant (GDPP) which would lead to permanent disposal; and providing retrievable storage for the transuranium-contaminated waste pending availability of permanent disposal. Consideration has been given to all environmental aspects of the program, using waste generation projections through the year 2000. Radiological and other impacts of implementing the program are expected to be minimal, but will be discussed in further environmental statements which will support budget actions for specific repositories. The alternatives discussed in this Draft Environmental Statement are presented. (U.S.)

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

International Nuclear Information System (INIS)

1979-04-01

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

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

Science.gov (United States)

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

2016-07-15

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

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

National Research Council Canada - National Science Library

2001-01-01

We performed this audit in response to the Chief Financial Officers Act of 1990, as amended by the Federal Financial Management Act of 1994, which requires DoD to provide audited financial statements...

Research information meets research data management … in the library?

Directory of Open Access Journals (Sweden)

Anna Clements

2013-11-01

Full Text Available Research data management (RDM is a major priority for many institutions as they struggle to cope with the plethora of pronouncements including funder policies, a G8 statement, REF2020 consultations, all stressing the importance of open data in driving everything from global innovation through to more accountable governance; not to mention the more direct possibility that non-compliance could result in grant income drying up. So, at the coalface, how do we become part of this global movement? In this article the author explains the approach being taken at the University of St Andrews, building on the research information management infrastructure (data, systems and people that has evolved since 2006. Continuing to navigate through the rapidly evolving research policy and cultural landscape, they aim to establish services to support their research community as it moves to this ‘open by default’ requirement of funders and governments.

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...

77 FR 65177 - Swap Data Repositories: Interpretative Statement Regarding the Confidentiality and...

Science.gov (United States)

2012-10-25

... COMMODITY FUTURES TRADING COMMISSION Swap Data Repositories: Interpretative Statement Regarding...\\ which requires all swaps-- whether cleared or uncleared--to be reported to swap data repositories... of the CEA to add a definition of the term ``swap data repository.'' Pursuant to CEA section 1a(48...

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

27 CFR 4.38 - General requirements.

Science.gov (United States)

2010-04-01

... mandatory information required on labels by this part, except the alcoholic content statement, shall be in... OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF WINE Labeling Requirements for Wine § 4.38... descriptive or explanatory information, the script, type, or printing of the mandatory information shall be of...

De-Mystifying the Data Management Requirements of Research Funders

Science.gov (United States)

Dietrich, Dianne; Adamus, Trisha; Miner, Alison; Steinhart, Gail

2012-01-01

Research libraries have sought to apply their information management expertise to the management of digital research data. This focus has been spurred in part by the policies of two major funding agencies in the United States, which require grant recipients make research outputs, including publications and research data, openly available. As many…

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...

Biological and Environmental Research Network Requirements

Energy Technology Data Exchange (ETDEWEB)

Balaji, V. [Princeton Univ., NJ (United States). Earth Science Grid Federation (ESGF); Boden, Tom [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Cowley, Dave [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Dart, Eli [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States). ESNet; Dattoria, Vince [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States). ESNet; Desai, Narayan [Argonne National Lab. (ANL), Argonne, IL (United States); Egan, Rob [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Foster, Ian [Argonne National Lab. (ANL), Argonne, IL (United States); Goldstone, Robin [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Gregurick, Susan [U.S. Dept. of Energy, Washington, DC (United States). Biological Systems Science Division; Houghton, John [U.S. Dept. of Energy, Washington, DC (United States). Biological and Environmental Research (BER) Program; Izaurralde, Cesar [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Johnston, Bill [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States). ESNet; Joseph, Renu [U.S. Dept. of Energy, Washington, DC (United States). Climate and Environmental Sciences Division; Kleese-van Dam, Kerstin [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Lipton, Mary [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Monga, Inder [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States). ESNet; Pritchard, Matt [British Atmospheric Data Centre (BADC), Oxon (United Kingdom); Rotman, Lauren [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States). ESNet; Strand, Gary [National Center for Atmospheric Research (NCAR), Boulder, CO (United States); Stuart, Cory [Argonne National Lab. (ANL), Argonne, IL (United States); Tatusova, Tatiana [National Inst. of Health (NIH), Bethesda, MD (United States); Tierney, Brian [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States). ESNet; Thomas, Brian [Univ. of California, Berkeley, CA (United States); Williams, Dean N. [Lawrence Livermore National Lab. (LLNL), Livermore, CA (United States); Zurawski, Jason [Internet2, Washington, DC (United States)

2013-09-01

The Energy Sciences Network (ESnet) is the primary provider of network connectivity for the U.S. Department of Energy (DOE) Office of Science (SC), the single largest supporter of basic research in the physical sciences in the United States. In support of SC programs, ESnet regularly updates and refreshes its understanding of the networking requirements of the instruments, facilities, scientists, and science programs that it serves. This focus has helped ESnet be a highly successful enabler of scientific discovery for over 25 years. In November 2012, ESnet and the Office of Biological and Environmental Research (BER) of the DOE SC organized a review to characterize the networking requirements of the programs funded by the BER program office. Several key findings resulted from the review. Among them: 1) The scale of data sets available to science collaborations continues to increase exponentially. This has broad impact, both on the network and on the computational and storage systems connected to the network. 2) Many science collaborations require assistance to cope with the systems and network engineering challenges inherent in managing the rapid growth in data scale. 3) Several science domains operate distributed facilities that rely on high-performance networking for success. Key examples illustrated in this report include the Earth System Grid Federation (ESGF) and the Systems Biology Knowledgebase (KBase). This report expands on these points, and addresses others as well. The report contains a findings section as well as the text of the case studies discussed at the review.

In Defense of a Social Value Requirement for Clinical Research.

Science.gov (United States)

Wendler, David; Rid, Annette

2017-02-01

Many guidelines and commentators endorse the view that clinical research is ethically acceptable only when it has social value, in the sense of collecting data which might be used to improve health. A version of this social value requirement is included in the Declaration of Helsinki and the Nuremberg Code, and is codified in many national research regulations. At the same time, there have been no systematic analyses of why social value is an ethical requirement for clinical research. Recognizing this gap in the literature, recent articles by Alan Wertheimer and David Resnik argue that the extant justifications for the social value requirement are unpersuasive. Both authors conclude, contrary to almost all current guidelines and regulations, that it can be acceptable across a broad range of cases to conduct clinical research which is known prospectively to have no social value. The present article assesses this conclusion by critically evaluating the ethical and policy considerations relevant to the claim that clinical research must have social value. This analysis supports the standard view that social value is an ethical requirement for the vast majority of clinical research studies and should be mandated by applicable guidelines and policies. © 2017 John Wiley & Sons Ltd.

Visual soil evaluation - future research requirements

Science.gov (United States)

Emmet-Booth, Jeremy; Forristal, Dermot; Fenton, Owen; Ball, Bruce; Holden, Nick

2017-04-01

A review of Visual Soil Evaluation (VSE) techniques (Emmet-Booth et al., 2016) highlighted their established utility for soil quality assessment, though some limitations were identified; (1) The examination of aggregate size, visible intra-porosity and shape forms a key assessment criterion in almost all methods, thus limiting evaluation to structural form. The addition of criteria that holistically examine structure may be desirable. For example, structural stability can be indicated using dispersion tests or examining soil surface crusting, while the assessment of soil colour may indirectly indicate soil organic matter content, a contributor to stability. Organic matter assessment may also indicate structural resilience, along with rooting, earthworm numbers or shrinkage cracking. (2) Soil texture may influence results or impeded method deployment. Modification of procedures to account for extreme texture variation is desirable. For example, evidence of compaction in sandy or single grain soils greatly differs to that in clayey soils. Some procedures incorporate separate classification systems or adjust deployment based on texture. (3) Research into impacts of soil moisture content on VSE evaluation criteria is required. Criteria such as rupture resistance and shape may be affected by moisture content. It is generally recommended that methods are deployed on moist soils and quantification of influences of moisture variation on results is necessary. (4) Robust sampling strategies for method deployment are required. Dealing with spatial variation differs between methods, but where methods can be deployed over large areas, clear instruction on sampling is required. Additionally, as emphasis has been placed on the agricultural production of soil, so the ability of VSE for exploring structural quality in terms of carbon storage, water purification and biodiversity support also requires research. References Emmet-Booth, J.P., Forristal. P.D., Fenton, O., Ball, B

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.

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...

FINANCIAL STATEMENT UTILIZATION DURING DECISION MAKING PROCESS IN SMEs: A COMPARATIVE STUDY ON EUROPEAN AND TURKISH MANAGERS

OpenAIRE

İbicioğlu, Hasan; Kocabıyık, Turan; Dalğar, Hüseyin

2014-01-01

This study examines financial information requirement for decision making in small and medium sized enterprises. 131 SME managers’ responses were collected from Turkey and 8 different European countries. According to both Turkish and European managers, financial statements are mostly important to foresee the probable liquidity and financial crisis. And they find experience more important than financial statement data. A comparative analysis of Turkish and European SME managers is stated. Smal...

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

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...

46 CFR 232.6 - Financial report filing requirement.

Science.gov (United States)

2010-10-01

... RELATED ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.6 Financial report filing requirement. (a) Reporting Frequency and Due Dates. The contractor shall file a semiannual... 46 Shipping 8 2010-10-01 2010-10-01 false Financial report filing requirement. 232.6 Section 232.6...

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.

Exploring the experiences of substitute decision-makers with an exception to consent in a paediatric resuscitation randomised controlled trial: study protocol for a qualitative research study

OpenAIRE

Parker, Melissa J; de Laat, Sonya; Schwartz, Lisa

2016-01-01

Introduction Prospective informed consent is required for most research involving human participants; however, this is impracticable under some circumstances. The Tri-Council Policy Statement: Ethical Conduct for Research Involving Humans (TCPS) outlines the requirements for research involving human participants in Canada. The need for an exception to consent (deferred consent) is recognised and endorsed in the TCPS for research in individual medical emergencies; however, little is known abou...

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...

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.

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.

40 CFR 63.707 - Reporting requirements.

Science.gov (United States)

2010-07-01

... proposed limit; and (iv) A statement signed by a responsible official of the company that the control... monitoring system performance report and summary reports shall be submitted as required by § 63.10(e). (1... the performance test required by § 63.7: (i) The performance test or CEM data collected to establish...

Reporting Guidelines and Checklists Improve the Reliability and Rigor of Research Reports.

Science.gov (United States)

Abbott, J Haxby

2016-03-01

The Journal of Orthopaedic & Sports Physical Therapy (JOSPT) requires the use of robust research reporting guidelines for all research report submissions, including the newly adopted RECORD (REporting of studies Conducted using Observational Routinely-collected health Data) statement. We remind authors submitting research to JOSPT to identify the appropriate guideline and checklist for their study design, and to submit a completely and accurately completed checklist with their manuscript. J Orthop Sports Phys Ther 2016;46(3):130. doi:10.2519/jospt.2016.0105.

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...

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.

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.

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.

Hinkley Point 'C' power station public inquiry: statement of case

International Nuclear Information System (INIS)

1988-08-01

This Statement of Case contains full particulars of the case which the Central Electricity Generating Board (CEGB) proposes to put forward at the Hinkley Point ''C'' Inquiry. It relates to the planning application made by the CEGB for the construction of a 1200 MW Pressurized Water Reactor (PWR) power station at Hinkley Point in the United Kingdom, adjacent to an existing nuclear power station. The inquiry will consider economic, safety, environmental and planning matters relevant to the application and the implications for agriculture and local amenities of re-aligning two power transmission lines. The Statement contains submissions on the following matters: Topic 1 The Requirement for the Station; Topic 2 Safety and Design, including Radioactive Discharges; Topic 3 The On-Site Management of Radioactive Waste and Decommissioning of the Station; Topic 4 Emergency Arrangements; Topic 5 Local and Environmental Issues. (author)

Biomedical research applications of electromagnetically separated enriched stable isotopes

International Nuclear Information System (INIS)

Lambrecht, R.M.

1982-01-01

The current and projected annual requirements through 1985 for stable isotopes enriched by electromagnetic separation methods were reviewed for applications in various types of biomedical research: (1) medical radiosotope production, labeled compounds, and potential radiopharmaceuticals; (2) nutrition, food science, and pharmacology; (3) metallobiochemistry and environmental toxicology; (4) nuclear magnetic resonance, electron paramagnetic resonance, and Moessbauer spectroscopy in biochemical, biophysical, and biomedical research; and (5) miscellaneous advances in radioactive and non-radioactive tracer technology. Radioisotopes available from commercial sources or routinely used in clinical nuclear medicine were excluded. Priorities and summaries are based on statements in the references and from answers to a survey conducted in the fall of 1981. Current requirements for enriched stable isotopes in biomedical research are not being satisfied. Severe shortages exist for 26 Mg, 43 Ca, 70 Zn, 76 Se, 78 Se, 102 Pd, 111 Cd, 113 Cd, and 190 Os. Many interesting and potentially important investigations in biomedical research require small quantities of specific elements at high isotopic enrichments

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...

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...

17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Examination of financial statements by foreign government auditors. 210.2-03 Section 210.2-03 Commodity and Securities Exchanges... auditors. Notwithstanding any requirements as to examination by independent accountants, the financial...

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...

Requirements for data integration platforms in biomedical research networks: a reference model.

Science.gov (United States)

Ganzinger, Matthias; Knaup, Petra

2015-01-01

Biomedical research networks need to integrate research data among their members and with external partners. To support such data sharing activities, an adequate information technology infrastructure is necessary. To facilitate the establishment of such an infrastructure, we developed a reference model for the requirements. The reference model consists of five reference goals and 15 reference requirements. Using the Unified Modeling Language, the goals and requirements are set into relation to each other. In addition, all goals and requirements are described textually in tables. This reference model can be used by research networks as a basis for a resource efficient acquisition of their project specific requirements. Furthermore, a concrete instance of the reference model is described for a research network on liver cancer. The reference model is transferred into a requirements model of the specific network. Based on this concrete requirements model, a service-oriented information technology architecture is derived and also described in this paper.

The concept of the materiality in the financial statement auditing

OpenAIRE

Raziūnienė, Daiva; Verbickaitė, Gintarė

2017-01-01

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

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.

Preferred Reporting Items for Systematic Review and Meta-Analyses of individual participant data: the PRISMA-IPD Statement.

Science.gov (United States)

Stewart, Lesley A; Clarke, Mike; Rovers, Maroeska; Riley, Richard D; Simmonds, Mark; Stewart, Gavin; Tierney, Jayne F

2015-04-28

Systematic reviews and meta-analyses of individual participant data (IPD) aim to collect, check, and reanalyze individual-level data from all studies addressing a particular research question and are therefore considered a gold standard approach to evidence synthesis. They are likely to be used with increasing frequency as current initiatives to share clinical trial data gain momentum and may be particularly important in reviewing controversial therapeutic areas. To develop PRISMA-IPD as a stand-alone extension to the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) Statement, tailored to the specific requirements of reporting systematic reviews and meta-analyses of IPD. Although developed primarily for reviews of randomized trials, many items will apply in other contexts, including reviews of diagnosis and prognosis. Development of PRISMA-IPD followed the EQUATOR Network framework guidance and used the existing standard PRISMA Statement as a starting point to draft additional relevant material. A web-based survey informed discussion at an international workshop that included researchers, clinicians, methodologists experienced in conducting systematic reviews and meta-analyses of IPD, and journal editors. The statement was drafted and iterative refinements were made by the project, advisory, and development groups. The PRISMA-IPD Development Group reached agreement on the PRISMA-IPD checklist and flow diagram by consensus. Compared with standard PRISMA, the PRISMA-IPD checklist includes 3 new items that address (1) methods of checking the integrity of the IPD (such as pattern of randomization, data consistency, baseline imbalance, and missing data), (2) reporting any important issues that emerge, and (3) exploring variation (such as whether certain types of individual benefit more from the intervention than others). A further additional item was created by reorganization of standard PRISMA items relating to interpreting results. Wording

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...

Research requirements related to radioactivity in the environment

International Nuclear Information System (INIS)

Fry, F.A.; Hill, M.D.; Wilkins, B.; Cooper, J.R.

1988-05-01

A set of papers identifying perceived national research requirements to 1989 had been prepared by various organisations for the Radioactivity, Research and Environmental Monitoring Committee. The Committee had also received a set of papers describing the research to be carried out or commissioned by Government Departments, advisory bodies and the nuclear industry in 1987-9. The purpose of the present report in the general area of radioactivity in the environment is to consider those papers and identify any gaps or overlaps in the national research effort to 1989. Five gaps are identified and their significance is commented upon. (author)

The American Chiropractic Board of Sports Physicians Position Statement on Pre-Participation Examinations: An Expert Consensus

Science.gov (United States)

Moreau, William J.; Nabhan, Dustin C.; Roecker, Christopher; Kimura, Melissa Nagare; Klein, Andrew; Guimard, Brett; Pierce, Kevin; Helma, Patrick; Nelson, Robert; Bahr, Kelly Shockley; Nelson, Laney; Williams, Perry

2015-01-01

Objective The purpose of this paper is to present a position statement of best practices for the provision of a safe and high-quality pre-participation examination (PPE) and to provide recommendations on education requirements for doctors of chiropractic providing the PPE. Methods In 2014, the American Chiropractic Board of Sports Physicians (ACBSP) Board of Directors identified a need to review and update the ACBSP position statements and practice guidelines in order to be current with evolving best practices. Twelve ACBSP certificants, 10 Diplomates of the ACBSP, and 2 Certified Chiropractic Sports Physicians, met in April 2015 to author a pre-participation position statement using an expert consensus process. Panel members excluded anyone with commercial conflicts of interest and included individuals with expertise in clinical sports medicine and the performance of PPEs. A literature review was performed and circulated in advance for use by the panel in addressing the topic. The position statement was written through a consensus process and accepted by the ACBSP Board of Directors in May of 2015. Results The ACBSP Position Statement on Pre-participation Examinations identifies the qualifications and best practices for doctors of chiropractic to perform a PPE. Conclusion This position statement states that doctors of chiropractic with post graduate education and current Diplomates of the ACBSP or Certified Chiropractic Sports Physicians certification have the prerequisite education and qualifying skills to perform PPEs. PMID:26778931

The American Chiropractic Board of Sports Physicians Position Statement on Pre-Participation Examinations: An Expert Consensus.

Science.gov (United States)

Moreau, William J; Nabhan, Dustin C; Roecker, Christopher; Kimura, Melissa Nagare; Klein, Andrew; Guimard, Brett; Pierce, Kevin; Helma, Patrick; Nelson, Robert; Bahr, Kelly Shockley; Nelson, Laney; Williams, Perry

2015-09-01

The purpose of this paper is to present a position statement of best practices for the provision of a safe and high-quality pre-participation examination (PPE) and to provide recommendations on education requirements for doctors of chiropractic providing the PPE. In 2014, the American Chiropractic Board of Sports Physicians (ACBSP) Board of Directors identified a need to review and update the ACBSP position statements and practice guidelines in order to be current with evolving best practices. Twelve ACBSP certificants, 10 Diplomates of the ACBSP, and 2 Certified Chiropractic Sports Physicians, met in April 2015 to author a pre-participation position statement using an expert consensus process. Panel members excluded anyone with commercial conflicts of interest and included individuals with expertise in clinical sports medicine and the performance of PPEs. A literature review was performed and circulated in advance for use by the panel in addressing the topic. The position statement was written through a consensus process and accepted by the ACBSP Board of Directors in May of 2015. The ACBSP Position Statement on Pre-participation Examinations identifies the qualifications and best practices for doctors of chiropractic to perform a PPE. This position statement states that doctors of chiropractic with post graduate education and current Diplomates of the ACBSP or Certified Chiropractic Sports Physicians certification have the prerequisite education and qualifying skills to perform PPEs.

Interdisciplinary environmental impact statement examinations with parallel licensing procedures

International Nuclear Information System (INIS)

Gassner, E.

1990-01-01

The article investigates the question how the interdisciplinary, collective, integrative environmental impact statement can predominate the decisions in individual licensing procedures. It illustrates the requirements of the Act on Environmental Impact Statements. According to this Act, measures are to be found which deal with the overall complex, i.e. the entire system. In the article, the monitoring project organization's primary responsibility is emphasized: Analysis and prognosis of a project's environmental impacts are transferred to this organization for decision-preparation. Subsequent corrections or supplementations during the official approval procedure, or incorporation of the public through the authorities, do not change the matter. An all-comprehensive assessment must be based on all-comprehensive standards. From the point of view of immissions this is minimization of adverse effects on the nature cycle and landscape matters; from the point of view of emissions it is the duty of environment-compatible waste management within the sense of waste management legislation having to serve public welfare. (orig.) [de

22 CFR 1203.735-405 - Information required.

Science.gov (United States)

2010-04-01

... RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 1203.735-405 Information required... defined in § 1203.735-102(f). (d) Information not known by employees. If any information required to be... connection with, or interest in, a professional society or a charitable, religious, social, fraternal...

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...

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.).

Defining moderate asthma exacerbations in clinical trials based on ATS/ERS joint statement

DEFF Research Database (Denmark)

Virchow, J Christian; Backer, Vibeke; de Blay, Frédéric

2015-01-01

from baseline on at least 2 consecutive mornings/evenings or ≥20% decrease in FEV1 from baseline and/or d) visit to the emergency room/trial site for asthma treatment not requiring systemic corticosteroids. CONCLUSION: A clinically and patient-relevant, operational definition of moderate exacerbations......BACKGROUND: Exacerbations are a key outcome in clinical research, providing patient-relevant information about symptomatic control, health state and disease progression. Generally considered as an episode of (sub)acute deterioration of respiratory symptoms, a precise, clinically useful definition...... is needed for use in clinical trials. AIM AND METHODS: Focussing on moderate exacerbations, this opinion piece reviews landmark trials and current guidelines to provide a practical definition of a moderate exacerbation. Specifically, we adapt the ATS/ERS consensus statement of terminology Reddel et al...

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...

Analysis of the process of representing clinical statements for decision-support applications: a comparison of openEHR archetypes and HL7 virtual medical record.

Science.gov (United States)

González-Ferrer, A; Peleg, M; Marcos, M; Maldonado, J A

2016-07-01

Delivering patient-specific decision-support based on computer-interpretable guidelines (CIGs) requires mapping CIG clinical statements (data items, clinical recommendations) into patients' data. This is most effectively done via intermediate data schemas, which enable querying the data according to the semantics of a shared standard intermediate schema. This study aims to evaluate the use of HL7 virtual medical record (vMR) and openEHR archetypes as intermediate schemas for capturing clinical statements from CIGs that are mappable to electronic health records (EHRs) containing patient data and patient-specific recommendations. Using qualitative research methods, we analyzed the encoding of ten representative clinical statements taken from two CIGs used in real decision-support systems into two health information models (openEHR archetypes and HL7 vMR instances) by four experienced informaticians. Discussion among the modelers about each case study example greatly increased our understanding of the capabilities of these standards, which we share in this educational paper. Differing in content and structure, the openEHR archetypes were found to contain a greater level of representational detail and structure while the vMR representations took fewer steps to complete. The use of openEHR in the encoding of CIG clinical statements could potentially facilitate applications other than decision-support, including intelligent data analysis and integration of additional properties of data items from existing EHRs. On the other hand, due to their smaller size and fewer details, the use of vMR potentially supports quicker mapping of EHR data into clinical statements.

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...

21 CFR 101.17 - Food labeling warning, notice, and safe handling statements.

Science.gov (United States)

2010-04-01

... illness from bacteria: keep eggs refrigerated, cook eggs until yolks are firm, and cook foods containing eggs thoroughly. (2) The label statement required by paragraph (h)(1) of this section shall appear... significance that is likely to occur in the juice. (h) Shell eggs. (1) The label of all shell eggs, whether in...

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...

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...

Replacement Nuclear Research Reactor: Draft Environmental Impact Statement. Vol. 2. Appendices

International Nuclear Information System (INIS)

1998-07-01

The appendices contains additional relevant information on: Environment Australia EIS Guidelines, composition of the Study Team, Consultation Activities and Resuits, Relevant Legislation and Regulatory Requirements, Exampies of Multi-Purpose Research Reactors, Impacts of Radioactive Emissions and Wastes Generated at Lucas Heights Science and Technology Centre, Technical Analysis of the Reference Accident, Flora and Fauna Species Lists, Summary of Environmental Commitments and an Outline of the Construction Environmental Management Plan Construction Environmental Management Plan

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...

IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY-

Directory of Open Access Journals (Sweden)

Dragu Ioana - Maria

2011-07-01

Full Text Available This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It comprises an empirical study on the correlation between information published by companies in consolidated financial statements with respect to borrowing cost policies and a series of variables that characterize a firm. The objectives of this paper involve estimating and establishing an econometric model in which is assumed that disclosure index for information required by IAS 23 depends on certain elements in the form of country of origin, sales, total assets, debt ratio, ROA and ROE. International accounting literature presents a series of studies on the subject of compliance with IAS disclosure requirements. Similar with this paper, various authors considered annual reports as starting point for data gathering in their reasearch on disclosure phenomena. The criteria used for data gathering, processing and analysing have been previously used in a successful manner by important scientists who published in accounting field. The methodology used involves Disclosure Index computation, as well as SPSS data processing, analysis and interpretation of results. Results show that the model is valid, meaning that there is correlation between information disclosure with respect to IAS 23 and the analyzed variables. According to our estimated econometric model, most of the variables maintain a certain influence on disclosure as we can observe a significant correlation level between the studied elements. This research contributes to the development of both accounting field and international accounting literature, by studying borrowing costs disclosed information in relation to certain elements that best characterize the activity of a company. Although an empirical paper, it concentrates also on accounting practices, as it uses real data extracted from annual reports and consolidated financial statements. The importance of this research relies

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.