Thermal remote sensing of water under flooded vegetation: New observations of inundation patterns for the ‘Small’ Lake Chad

Science.gov (United States)

Leblanc, M.; Lemoalle, J.; Bader, J.-C.; Tweed, S.; Mofor, L.

2011-06-01

SummaryLake Chad at the border of the Sahara desert in central Africa, is well known for its high sensitivity to hydroclimatic events. Gaps in in situ data have so far prevented a full assessment of the response of Lake Chad to the ongoing prolonged drought that started in the second half of the 20th century. Like many other wetlands and shallow lakes, the 'Small' Lake Chad includes large areas of water under aquatic vegetation which needs to be accounted for to obtain the total inundated area. In this paper, a methodology is proposed that uses Meteosat thermal maximum composite data (Tmax) to account for water covered by aquatic vegetation and provide a consistent monthly time series of total inundated area estimates for Lake Chad. Total inundation patterns in Lake Chad were reconstructed for a 15-yr period (1986-2001) which includes the peak of the drought (86-91) and therefore provides new observations on the hydrological functioning of the 'Small' Lake Chad. During the study period, Lake Chad remained below 16,400 km 2 (third quartile ˜8800 km 2). The variability of the inundated area observed in the northern pool (standard deviation σnorthern pool = 1980 km 2) is about 60% greater than that of the southern pool ( σsouthern pool = 1250 km 2). The same methodology could be applied to other large wetlands and shallow lakes in semi-arid or arid regions elsewehere using Meteosat (e.g. Niger Inland Delta, Sudd in Sudan, Okavango Delta) and other weather satellites (e.g., floodplains of the Lake Eyre Basin in Australia and Andean Altiplano Lakes in South America).

O escore de CHADS2 na predição de eventos cerebrovasculares: uma metanálise

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Cristina Santos

2013-03-01

Full Text Available O escore de CHADS2 é um método de estratificação do risco de eventos cardiovasculares, sendo útil na decisão terapêutica em doentes de moderado/alto risco. Esta metanálise tem como objectivo averiguar se o escore de CHADS2 é eficaz na predição de eventos cerebrovasculares em doentes com Fibrilação Auricular (FA. Realizou-se uma pesquisa bibliográfica informatizada nos motores de busca PubMed, EMBASE e SciELO, durante o período de março de 2011 a abril de 2012. Os estudos foram seleccionados de acordo com critérios predeterminados. A metanálise incidiu em seis estudos de coorte, observacionais e prospectivos, que avaliaram a capacidade preditiva do escore de CHADS2 para eventos cerebrovasculares e morte. Os endpoints definidos (mortalidade e/ou Acidente Vascular Cerebral [AVC] não fatal foram comparados entre doentes com CHADS2 2, e também em função da presença/ausência de FA. No que diz respeito à ocorrência de eventos cardiovasculares combinados, morte e AVC, observou-se um maior risco no grupo com escore de CHADS2 > 2 e com FA crônica, com Odds Ratio (OR respectivamente de 2.92 (IC:2.08-4.10; p 2, independentemente da presença de FA: OR = 2.93 (IC:2.81-3.06; p < 0,00001 nos doentes com FA; OR = 2.94; (IC:2.87-3.01; p < 0,00001 nos doentes sem FA. Os estudos indicam claramente a capacidade discriminativa do escorede CHADS2 para o risco de eventos cerebrovasculares, independentemente da presença ou não de FA, permitindo desta forma identificar doentes de moderado/alto risco e seleccionar estratégias terapêuticas adequadas.

Undergraduate Science Coursework: Teachers' Goal Statements and How Students Experience Research

Science.gov (United States)

Van der Rijst, Roeland M.; Visser-Wijnveen, Gerda J.; Verloop, Nico; Van Driel, Jan H.

2013-01-01

Understanding the relation between teachers' goal statements and students' experiences about the position of research in undergraduate coursework can give use insight into ways to integrate research and teaching and foster undergraduate research. In this study, we examined to what extent teachers' goal statements agreed with students' experiences…

Challenges to implementing Gavi's health system strengthening support in Chad and Cameroon: results from a mixed-methods evaluation.

Science.gov (United States)

Dansereau, Emily; Miangotar, Yodé; Squires, Ellen; Mimche, Honoré; El Bcheraoui, Charbel

2017-11-16

Since 2005, Gavi has provided health system strengthening (HSS) grants to address bottlenecks affecting immunization services. This study is the first to evaluate the Gavi HSS implementation process in either Cameroon or Chad, two countries with significant health system challenges and poor achievement on the child and maternal health Millennium Development Goals. We triangulated quantitative and qualitative data including financial records, document review, field visit questionnaires, and key informant interviews (KII) with representatives from the Ministries of Health, Gavi, and other partners. We conducted a Root Cause Analysis of key implementation challenges, guided by the Consolidated Framework for Implementation Research. We conducted 124 field visits and 43 KIIs in Cameroon, and 57 field visits and 39 KIIs in Chad. Cameroon's and Chad's HSS programs were characterized by delayed disbursements, significant deviations from approved expenditures, and reprogramming of funds. Nearly a year after the programs were intended to be complete, many district and facility-level activities were only partially implemented and significant funds remained unabsorbed. Root causes of these challenges included unpredictable Gavi processes and disbursements, poor communication between the countries and Gavi, insufficient country planning without adequate technical assistance, lack of country staff and leadership, and weak country systems to manage finances and promote institutional memory. Though Chad and Cameroon both critically needed support to strengthen their weak health systems, serious challenges drastically limited implementation of their Gavi HSS programs. Implementation of future HSS programs in these and similar settings can be improved by transparent and reliable procedures and communication from Gavi, proposals that account for countries' programmatic capacity and the potential for delayed disbursements, implementation practices that foster learning and adaptation

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

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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.

Safer roads in Chad : recommendations for low-cost road safety measures in Chad. On behalf of The World Bank, International Bank for Reconstruction and Development.

NARCIS (Netherlands)

Sluis, J. van der

2002-01-01

In the framework of the National Transport Support Project, SWOV provided local experts in Chad with technical assistance on road safety. The assistance focused on the development of a comprehensive road safety strategy and physical road safety improvements on urban and inter-urban roads. The

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.

Heavy metal pollution assessment in the sediments of lake Chad ...

African Journals Online (AJOL)

Sediments were collected from Dumba and KwataYobe of Lake Chad, Nigerian Sector.The aim was to assess the pollution statusof the sediments of the lake. The concentration of heavy metals, Cadmium (Cd), Chromium (Cr), Copper (Cu), Iron (Fe), Manganese (Mn), Nickel (Ni), lead (Pb), Z (Zn) and Arsenic (As) were ...

[Evaluation of the lifetime of nail markings during polio vaccinations in Chad].

Science.gov (United States)

Quoc Cuong, Huong; Schlumberger, Martin; Garba Tchang, Salomon; Ould Cheikh, Dah; Savès, Marianne; Mallah, Barah; Demtilo Attilo, Jacques; Ngangro Mosurel, Ndeikoundam; Gamatié, Youssouf

2010-01-01

SID (Supplemental Immunization Days) is a special strategy intended to accelerate eradication of poliomyelitis in countries where it is still endemic (India, Afghanistan, and Pakistan in Asia, and Nigeria in Africa). This strategy is also applied in Nigeria's neighbours (Cameroon, Chad, Niger and Benin). Since the poliomyelitis virus was imported from Nigeria in 2001, Chad has reported cases of poliomyelitis every year. After 30 SIDs in Chad and the inaccurate or false attribution of side-effects to polio vaccines, some groups persistently refuse polio vaccination. To ascertain the true coverage of SID, the Ministry of Health and several partners (WHO, UNICEF and Rotary) conduct external coverage evaluations, to identify the under-vaccinated areas where population may be refusing immunization. The nails of the children receiving vaccinations are marked with indelible ink and those markings are the best indicator of the area's actual SID coverage. When coverage investigators arrive and propose vaccination to all children not immunized during SID, mothers who wish to refuse vaccination may claim that the children's markings disappeared after a few days, due to bathing. WHO experts have found that markings applied to their own nails with the WHO-recommended markers persist a few weeks, but others suggested that the markings may disappear much faster among children living in a traditional tropical environment. Until now, the lifetime of these markings has not been tested among children in Africa. To determine the lifetime of the fingernail markings after SID and factors that influence this lifetime in children young than 5 years old in Chad. This prospective cohort study of 200 children (aged 0 to 59 months) took place from March to May 2009 in Milezi, a health zone north of Ndjamena, the capital of Chad, in central Africa. These children received nail markings on their left little finger with an indelible marker pen provided by WHO. The finger was monitored for 35

Advanced chronic kidney disease in non-valvular atrial fibrillation: extending the utility of R2CHADS2 to patients with advanced renal failure.

Science.gov (United States)

Bautista, Josef; Bella, Archie; Chaudhari, Ashok; Pekler, Gerald; Sapra, Katherine J; Carbajal, Roger; Baumstein, Donald

2015-04-01

The R2CHADS2 is a new prediction rule for stroke risk in atrial fibrillation (AF) patients wherein R stands for renal risk. However, it was created from a cohort that excluded patients with advanced renal failure (defined as glomerular filtration rate of advanced renal failure and aims to compare its predictive power against the currently used CHADS and CHA2DS2VaSc. This retrospective cohort study analyzed the 1-year risk for stroke of the 524 patients with AF at Metropolitan Hospital Center. AUC and C statistics were calculated using three groups: (i) the entire cohort including patients with advanced renal failure, (ii) a cohort excluding patients with advanced renal failure and (iii) all patients with GFR statistic was highest in R2CHADS compared with CHADS or CHADSVASC in group 1 (0.718 versus 0.605 versus 0.602) and in group 2 (0.724 versus 0.584 versus 0.579). However, there was no statistically significant difference in group 3 (0.631 versus 0.629 versus 0.623). Our study supports the utility of R2CHADS2 as a clinical prediction rule for stroke risk in patients with advanced renal failure.

Predictive value of CHADS2 and CHA2DS2-VASc scores for acute myocardial infarction in patients with atrial fibrillation.

Science.gov (United States)

Pang, Hui; Han, Bing; Fu, Qiang; Zong, Zhenkun

2017-07-05

The presence of acute myocardial infarction (AMI) confers a poor prognosis in atrial fibrillation (AF), associated with increased mortality dramatically. This study aimed to evaluate the predictive value of CHADS 2 and CHA 2 DS 2 -VASc scores for AMI in patients with AF. This retrospective study enrolled 5140 consecutive nonvalvular AF patients, 300 patients with AMI and 4840 patients without AMI. We identified the optimal cut-off values of the CHADS 2 and CHA 2 DS 2 -VASc scores each based on receiver operating characteristic curves to predict the risk of AMI. Both CHADS 2 score and CHA 2 DS 2 -VASc score were associated with an increased odds ratio of the prevalence of AMI in patients with AF, after adjustment for hyperlipidaemia, hyperuricemia, hyperthyroidism, hypothyroidism and obstructive sleep apnea. The present results showed that the area under the curve (AUC) for CHADS 2 score was 0.787 with a similar accuracy of the CHA 2 DS 2 -VASc score (AUC 0.750) in predicting "high-risk" AF patients who developed AMI. However, the predictive accuracy of the two clinical-based risk scores was fair. The CHA 2 DS 2 -VASc score has fair predictive value for identifying high-risk patients with AF and is not significantly superior to CHADS 2 in predicting patients who develop AMI.

Estimation of the Heat Flow Variation in the Chad Basin Nigeria ...

African Journals Online (AJOL)

Wireline logs from 14 oil wells from the Nigerian sector of the Chad Basin were analyzed and interpreted to estimate the heat flow trend in the basin. Geothermal gradients were computed from corrected bottom hole temperatures while the bulk effective thermal conductivity for the different stratigraphic units encountered in ...

New Insights into the Lake Chad Basin Population Structure Revealed by High-Throughput Genotyping of Mitochondrial DNA Coding SNPs

Czech Academy of Sciences Publication Activity Database

Cerezo, M.; Černý, Viktor; Carracedo, Á.; Salas, A.

2011-01-01

Roč. 6, č. 4 (2011), e18682 E-ISSN 1932-6203 R&D Projects: GA ČR GA206/08/1587 Institutional research plan: CEZ:AV0Z80020508 Keywords : population history * archaeogenetics * Lake Chad * SNP genotyping Subject RIV: AC - Archeology, Anthropology, Ethnology Impact factor: 4.092, year: 2011 http://www.plosone.org/article/info%3Adoi%2F10.1371%2Fjournal.pone.0018682

The CHADS2 Score to Predict Stroke Risk in the Absence of Atrial Fibrillation in Hypertensive Patients Aged 65 Years or Older.

Science.gov (United States)

Morillas, Pedro; Pallarés, Vicente; Fácila, Lorenzo; Llisterri, Jose Luis; Sebastián, María Eugenia; Gómez, Manuel; Castilla, Elena; Camarasa, Raquel; Sandin, Miriam; García-Honrubia, Antonio

2015-06-01

The CHADS2 score is a proven, essential tool for estimating cardioembolic risk (mainly stroke) in patients with nonvalvular atrial fibrillation, with the purpose of determining the indication for anticoagulant therapy. In this study we analyzed the use of CHADS2 in hypertensive patients without known atrial fibrillation in a Mediterranean population. The study included 887 hypertensive patients aged 65 years or older without atrial fibrillation or anticoagulant therapy, who attended a medical consultation. Data on the patients' main risk factors, cardiovascular history, and medication were collected, basic laboratory analyses and electrocardiography were performed, and the CHADS2 score (heart failure, hypertension, age ≥ 75 years, diabetes mellitus, and previous stroke or transient ischemic attack) was calculated. A clinical follow-up was carried out, recording hospital admissions for a stroke or transient ischemic attack. The median duration of follow-up was 804 days. Mean age was 72.5 (SD,5.7) years, 46.6% were men, 27.8% had diabetes, and 8.6% were smokers. During follow-up, 40 patients were hospitalized for a stroke or transient ischemic attack (4.5%). The event-free survival analysis showed significant differences according to the CHADS2 score (log rank test, P < .001). On multivariate analysis, smoking and CHADS2 ≥3 were independent predictors of stroke or transient ischemic attack. The CHADS2 may be useful for estimating the risk of stroke or transient ischemic attack in hypertensive patients without known atrial fibrillation. Copyright © 2014 Sociedad Española de Cardiología. Published by Elsevier España, S.L.U. All rights reserved.

The Oval Engravings of Nabara 2 (Ennedi, Chad

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Alessandro Menardi Noguera

2017-09-01

Full Text Available By revisiting the Nabara 2 shelter in the southern Ennedi (Chad, some previously unreported paintings and a whole set of unexpected oval engravings were surveyed. These engravings, internally decorated with patterns of lines, some featured by a single longitudinal element or a sort of reticular structure, make Nabara 2 an unparalleled site among the hundreds known in the region. Comparison with similar motifs associated to human depictions found at the western termination of the Ennedi Highland suggests these engravings could be depictions of shields, attributable to the pastoral period.

Spatial analysis from remotely sensed observations of Congo basin of East African high Land to drain water using gravity for sustainable management of low laying Chad basin of Central Africa

OpenAIRE

B. Modu; B. Herbert

2014-01-01

The Chad basin which covers an area of about 2.4 million kilometer square is one of the largest drainage basins in Africa in the centre of Lake Chad .This basin was formed as a result of rifting and drifting episode, as such it has no outlet to the oceans or seas. It contains large area of desert from the north to the west. The basin covers in part seven countries such as Chad, Nigeria, Central African Republic, Cameroun, Niger, Sudan and Algeria. It is named Chad basin because 43.9%...

CHADS2 score has a better predictive value than CHA2DS2-VASc score in elderly patients with atrial fibrillation

Directory of Open Access Journals (Sweden)

Xing YL

2016-07-01

Full Text Available Yunli Xing, Qing Ma, Xiaoying Ma, Cuiying Wang, Dai Zhang, Ying Sun Department of Geriatrics and Gerontology, Beijing Friendship Hospital, Capital Medical University, Beijing, People’s Republic of China Aim: The study aims to compare the ability of CHA2DS2-VASc (defined as congestive heart failure, hypertension, age ≥75 years [two scores], type 2 diabetes mellitus, previous stroke, transient ischemic attack, or thromboembolism [TE] [doubled], vascular disease, age 65–74 years, and sex category and CHADS2 (defined as congestive heart failure, hypertension, age ≥75 years, type 2 diabetes mellitus, previous stroke [doubled] scores to predict the risk of ischemic stroke (IS or TE among patients with nonvalvular atrial fibrillation (NVAF.Methods: A total of 413 patients with NVAF aged ≥65 years, and not on oral anticoagulants for the previous 6 months, were enrolled in the study. The predictive value of the CHA2DS2-VASc and CHADS2 scores for IS/TE events was evaluated by the Kaplan–Meier method.Results: During a follow-up period of 1.99±1.29 years, 104 (25.2% patients died and 59 (14.3% patients developed IS/TE. The CHADS2 score performed better than the CHA2DS2-VASc score in predicting IS/TE as assessed by c-indexes (0.647 vs 0.615, respectively; P<0.05. Non-CHADS2 risk factors, such as vascular disease and female sex, were not found to be predictive of IS/TE (hazard ratio 1.518, 95% CI: 0.832–2.771; hazard ratio 1.067, 95% CI: 0.599–1.899, respectively. No differences in event rates were found in patients with the CHADS2 scores of 1 and 2 (7.1% vs 7.8%. It was observed that patients with a CHADS2 score of ≥3 were most in need of anticoagulation therapy.Conclusion: In patients with NVAF aged ≥65 years, the CHADS2 score was found to be significantly better in predicting IS/TE events when compared to the CHA2DS2-VASc score. Patients with a CHADS2 score of ≥3 were associated with high risk of IS/TE events. Keywords: NVAF

Conflict and the women of Chad.

Science.gov (United States)

Sy, A D

1993-06-01

Chad was used as an example of how women and children were the most affected during national and international conflicts. The conditions of women before and during the conflict were described. Chad has been a country involved in a war provoked by psychological differences between the way of life, economic activity, and culture of Arab Muslims who are nomadic pastoralists, and Animist and Christian farmers. The important year was 1979, when the country was torn apart by civil war. Women before the conflict were part of a patriarchal society of men heading households and sole producers for the family. One decision maker controlled family matters: the man. Men also possessed all household goods. Women were biological and social producers, and value was placed on having large numbers of children. Muslim women lived in seclusion. Married women, who engaged in commercial activity, were mocked and exposed their husbands to the humiliation of not being able to provide sufficiently for the family. Between 1979 and 1982, many men were exiled to other countries nearby, which sometimes meant the abandonment of women and children. The remaining men were limited in their ability to earn money, and reverted to fishing, farming, and hunting. Gender relations changed. Survival strategies were developed, such as women working as domestics or selling products. Petty trading and agricultural and market gardening enterprises were flourishing. Women learned skills in dressmaking, embroidery, or knitting. Sometimes long distances were traveled in order to secure income. Women set up their own banking system with a system of "tontines" or savings cooperatives. The war's impact was to disrupt social and private life, which allowed women to enter the public domain and contribute to economic security. The downside of the conflict was the toll in human life and poverty for vast numbers of women and children. The physical, financial, and psychological exhaustion helped to create an awareness

Cost-estimate and proposal for a development impact bond for canine rabies elimination by mass vaccination in Chad.

Science.gov (United States)

Anyiam, Franziska; Lechenne, Monique; Mindekem, Rolande; Oussigéré, Assandi; Naissengar, Service; Alfaroukh, Idriss Oumar; Mbilo, Celine; Moto, Daugla Doumagoum; Coleman, Paul G; Probst-Hensch, Nicole; Zinsstag, Jakob

2017-11-01

Close to 69,000 humans die of rabies each year, most of them in Africa and Asia. Clinical rabies can be prevented by post-exposure prophylaxis (PEP). However, PEP is commonly not available or not affordable in developing countries. Another strategy besides treating exposed humans is the vaccination of vector species. In developing countries, the main vector is the domestic dog, that, once infected, is a serious threat to humans. After a successful mass vaccination of 70% of the dogs in N'Djaména, we report here a cost-estimate for a national rabies elimination campaign for Chad. In a cross-sectional survey in four rural zones, we established the canine : human ratio at the household level. Based on human census data and the prevailing socio-cultural composition of rural zones of Chad, the total canine population was estimated at 1,205,361 dogs (95% Confidence interval 1,128,008-1,736,774 dogs). Cost data were collected from government sources and the recent canine mass vaccination campaign in N'Djaména. A Monte Carlo simulation was used for the simulation of the average cost and its variability, using probability distributions for dog numbers and cost items. Assuming the vaccination of 100 dogs on average per vaccination post and a duration of one year, the total cost for the vaccination of the national Chadian canine population is estimated at 2,716,359 Euros (95% CI 2,417,353-3,035,081) for one vaccination round. A development impact bond (DIB) organizational structure and cash flow scenario were then developed for the elimination of canine rabies in Chad. Cumulative discounted cost of 28.3 million Euros over ten years would be shared between the government of Chad, private investors and institutional donors as outcome funders. In this way, the risk of the investment could be shared and the necessary investment could be made available upfront - a key element for the elimination of canine rabies in Chad. Copyright © 2016 The Authors. Published by Elsevier B

Groundwater vulnerability and recharge or palaeorecharge in the Southeastern Chad Basin, Chari Baguirmi aquifer

International Nuclear Information System (INIS)

Djoret, D.; Travi, Y.

2001-01-01

Stable isotopes and major chemical elements have been used to investigate present or ancient groundwater renewal in the multilayered aquifer of the Chari-Baguirmi plain, South of Lake Chad. On the Western side, recharge mainly occurs from the Chari River during the flood period. Within the Ndjamena area, the rise of the piezometric level in the contaminated subsurface zone provokes an increase in nitrate concentrations. Rainfall recharge is mainly located close to the outcropping basement, i.e. on the Eastern side of the area and does not occurs in the central part of the plain where groundwater also presents a stronger evaporative signature. This supports the hypothesis attributing a major role to evaporation processes in the formation of piezometric depressions in the Sahel zone. There is no evidence of present day or ancient water recharge from Lake Chad. (author)

Climate Change in Africa: Impacts and Effects on the Inhabitants of the Lake Chad Region.

Science.gov (United States)

Abubakar, B.; Tahir, S. M.; Olisa, O.

2009-05-01

The Department of Energy and Climate Change defined climate as the average weather experienced over a long period. This includes temperature, wind and rainfall patterns. The climate of the Earth is not static, and has changed many times in response to a variety of natural causes. Due to human activities in emmiting green house gases has resulted the Earth to get warmed by 0.74°C over the last hundred years. Around 0.4°C of this warming has occurred since the 1970s. Climate is now one of the major phenomenon threatening lives and humanity in general since the beginning of industrial revolution. Climate exerts a profound influence on the lives of poor populations in the Lake Chad region of Africa who depend on fishing and crop cultivation for livelihood and sustenance, who are unprotected against climate-related diseases, who lacked secure access to water and food and who are vulnerable to hydro meteorological hazard. The effects of climate change on the study area are many and include diminishing resources and conflicts over the available limited water resources. The Lake Chad region is a fragile area with high climate variability and extremes of weather. As this inland water is used for domestic and agricultural purposes, salt mining, as well as transportation by Nigerians, Nigeriens, Chadian and Cameroonians, it is an area of trans-boundary water conflicts. This paper examines the part played by climate change in the decline of fishery resources and livelihood activities in the Lake Chad region. Data from field studies, structured interview and secondary sources show that fish catches and livelihood activities have declined tremendously in recent times due to several factors including overexploitation and increasing demands on the aquatic resources. Findings from the study show that droughty periods have resulted in the reduction of open lake water surface from about 25,000 km2 in 1973 to less than 2,000 km2 in the 1990s. This has led to the diminishing aquatic

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...

Assessment of CHADS2 and CHA 2DS 2-VASc scores in obstructive sleep apnea patients with atrial fibrillation.

Science.gov (United States)

Szymanski, Filip M; Filipiak, Krzysztof J; Platek, Anna E; Hrynkiewicz-Szymanska, Anna; Karpinski, Grzegorz; Opolski, Grzegorz

2015-05-01

Assessment of stroke risk and implementation of appropriate antithrombotic therapy is an important issue in atrial fibrillation patients. Current risk scores do not take into consideration the comorbidities associated with elevated thromboembolic like obstructive sleep apnea (OSA). The aim of the study was to establish whether atrial fibrillation patients with coexisting OSA have higher stroke risk according to CHADS2 and CHA2DS2-VASc scores. Two hundred fifty-four consecutive patients hospitalized with a primary diagnosis of atrial fibrillation participated in the study. All patients underwent whole night polygraphy and were scored in both CHADS2 and CHA2DS2-VASc according to their medical records or de novo diagnosis. The study population was predominantly male (65.4%; mean age, 57.5 ± 10.0 years) with a high prevalence of hypertension (73.6%), dyslipidemia (63.4%), and obesity (42.9%). OSA was present in 47.6% of patients, who more often had history of stroke (p = 0.0007). Stroke risk profile assessed by both CHADS2 and CHA2DS2-VASc scores was higher in patients with OSA (1.2 ± 0.9 vs. 0.8 ± 0.6; p vs. 1.5 ± 1.1; p = 0.001) than without it. Differences in the stroke risk remained significant across different age strata, and the trend for point values in CHADS2 and CHA2DS2-VASc scores rose along with OSA severity according to the apnea-hypopnea index (AHI; p for trend stroke prediction models.

Random demographic household surveys in highly mobile pastoral communities in Chad.

Science.gov (United States)

Weibel, Daniel; Béchir, Mahamat; Hattendorf, Jan; Bonfoh, Bassirou; Zinsstag, Jakob; Schelling, Esther

2011-05-01

Reliable demographic data is a central requirement for health planning and management, and for the implementation of adequate interventions. This study addresses the lack of demographic data on mobile pastoral communities in the Sahel. A total of 1081 Arab, Fulani and Gorane women and 2541 children (1336 boys and 1205 girls) were interviewed and registered by a biometric fingerprint scanner in five repeated random transect demographic and health surveys conducted from March 2007 to January 2008 in the Lake Chad region in Chad. Important determinants for the planning and implementation of household surveys among mobile pastoral communities include: environmental factors; availability of women for interviews; difficulties in defining "own" children; the need for information-education-communication campaigns; and informed consent of husbands in typically patriarchal societies. Due to their high mobility, only 5% (56/1081) of registered women were encountered twice. Therefore, it was not possible to establish a demographic and health cohort. Prospective demographic and health cohorts are the most accurate method to assess child mortality and other demographic indices. However, their feasibility in a highly mobile pastoral setting remains to be shown. Future interdisciplinary scientific efforts need to target innovative methods, tools and approaches to include marginalized communities in operational health and demographic surveillance systems.

Consolidated Human Activity Database (CHAD) for use in human exposure and health studies and predictive models

Science.gov (United States)

EPA scientists have compiled detailed data on human behavior from 22 separate exposure and time-use studies into CHAD. The database includes more than 54,000 individual study days of detailed human behavior.

Can the woodfuel supply in sub-Saharan Africa be sustainable? The case of N'Djamena, Chad

International Nuclear Information System (INIS)

Plas, Robert J. van der; Abdel-Hamid, Mahamat Ali

2005-01-01

Chad, like many other sub-Saharan African countries, depends for most of its energy demand on woodfuels; 90% or more of the country's energy balance comes from biomass energy. Obvious environmental problems appear around cities because of their highly concentrated demand, and this threatens the sustainability of supply. But, this does not need to be a problem, and woodfuel can also be an engine of economic growth, particularly in rural areas. A few policy conditions will need to be satisfied and in Chad this appears to be the case. As a result, the woodfuel supply of the capital N'Djamena could become sustainable, thereby continuing to provide low-cost energy to the urban population for the foreseeable future while giving income generation opportunities in rural areas. A win-win situation?!

Megalake Chad impact on climate and vegetation during the late Pliocene and the mid-Holocene

Directory of Open Access Journals (Sweden)

C. Contoux

2013-07-01

Full Text Available Given the growing evidence for megalakes in the geological record, assessing their impact on climate and vegetation is important for the validation of palaeoclimate simulations and therefore the accuracy of model–data comparison in lacustrine environments. Megalake Chad (MLC occurrences are documented not only for the mid-Holocene but also for the Mio-Pliocene (Schuster et al., 2009. At this time, the surface covered by water would have reached up to ~350 000 km2 (Ghienne et al., 2002; Schuster et al., 2005; Leblanc et al., 2006, making it an important evaporation source, possibly modifying climate and vegetation in the Chad Basin. We investigated the impact of such a giant continental water area in two different climatic backgrounds within the Paleoclimate Model Intercomparison Project phase 3 (PMIP3: the late Pliocene (3.3 to 3 Ma, i.e. the mid-Piacenzian warm period and the mid-Holocene (6 kyr BP. In all simulations including MLC, precipitation is drastically reduced above the lake surface because deep convection is inhibited by overlying colder air. Meanwhile, convective activity is enhanced around MLC because of the wind increase generated by the flat surface of the megalake, transporting colder and moister air towards the eastern shore of the lake. The effect of MLC on precipitation and temperature is not sufficient to widely impact vegetation patterns. Nevertheless, tropical savanna is present in the Chad Basin in all climatic configurations, even without MLC presence, showing that the climate itself is the driver of favourable environments for sustainable hominid habitats.

Random demographic household surveys in highly mobile pastoral communities in Chad

Science.gov (United States)

Béchir, Mahamat; Hattendorf, Jan; Bonfoh, Bassirou; Zinsstag, Jakob; Schelling, Esther

2011-01-01

Abstract Problem Reliable demographic data is a central requirement for health planning and management, and for the implementation of adequate interventions. This study addresses the lack of demographic data on mobile pastoral communities in the Sahel. Approach A total of 1081 Arab, Fulani and Gorane women and 2541 children (1336 boys and 1205 girls) were interviewed and registered by a biometric fingerprint scanner in five repeated random transect demographic and health surveys conducted from March 2007 to January 2008 in the Lake Chad region in Chad. Local setting Important determinants for the planning and implementation of household surveys among mobile pastoral communities include: environmental factors; availability of women for interviews; difficulties in defining “own” children; the need for information-education-communication campaigns; and informed consent of husbands in typically patriarchal societies. Relevant changes Due to their high mobility, only 5% (56/1081) of registered women were encountered twice. Therefore, it was not possible to establish a demographic and health cohort. Lessons learnt Prospective demographic and health cohorts are the most accurate method to assess child mortality and other demographic indices. However, their feasibility in a highly mobile pastoral setting remains to be shown. Future interdisciplinary scientific efforts need to target innovative methods, tools and approaches to include marginalized communities in operational health and demographic surveillance systems. PMID:21556307

Long-chain 3-hydroxyacyl-coenzyme A dehydrogenase (L-CHAD) deficiency in a patient with the Bannayan-Riley-Ruvalcaba syndrome.

Science.gov (United States)

Fryburg, J S; Pelegano, J P; Bennett, M J; Bebin, E M

1994-08-01

Bannayan-Riley-Ruvalcaba syndrome (BRRS) is an autosomal dominant condition of macrocephaly in combination with lipomas/hemangiomas, hypotonia, developmental delay, and a lipid myopathy. The etiology of the lipid storage myopathy has been unclear. We describe a black boy with findings of BRRS who also has a defect in long-chain fatty acid oxidation expressed in cultured skin fibroblasts as a deficiency of long-chain-L-3-hydroxyacyl-CoA dehydrogenase (L-CHAD). He also has an abnormal brain MRI and increased size of both lower limbs. We present this child because of his unusual combination of findings, and postulate that L-CHAD deficiency may be the cause of the lipid myopathy in BRRS.

Motion of left atrial appendage as a determinant of thrombus formation in patients with a low CHADS2 score receiving warfarin for persistent nonvalvular atrial fibrillation

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Ono Koji

2012-12-01

Full Text Available Abstract Background The aim of this study was to define the independent determinants of left atrial appendage (LAA thrombus among various echocardiographic parameters measured by Velocity Vector Imaging (VVI in patients with nonvalvular atrial fibrillation (AF receiving warfarin, particularly in patients with a low CHADS2 score. Methods LAA emptying fraction (EF and LAA peak longitudinal strain were measured by VVI using transesophageal echocardiography in 260 consecutive patients with nonvalvular persistent AF receiving warfarin. The patients were divided into two groups according to the presence (n=43 or absence (n=217 of LAA thrombus. Moreover, the patients within each group were further divided into subgroups according to a CHADS2 score ≤1. Results Multivariate logistic regression analysis showed that LAAEF was an independent determinant of LAA thrombus in the subgroup of 140 with a low CHADS2 score. Receiver operating characteristics curve analysis showed that an LAAEF of 21% was the optimal cutoff value for predicting LAA thrombus. Conclusions LAA thrombus formation depended on LAA contractility. AF patients with reduced LAA contractile fraction (LAAEF ≤21% require strong anticoagulant therapy to avoid thromboembolic events regardless of a low CHADS2 score (≤1.

[Cost estimation of an epidemiological surveillance network for animal diseases in Central Africa: a case study of the Chad network].

Science.gov (United States)

Ouagal, M; Berkvens, D; Hendrikx, P; Fecher-Bourgeois, F; Saegerman, C

2012-12-01

In sub-Saharan Africa, most epidemiological surveillance networks for animal diseases were temporarily funded by foreign aid. It should be possible for national public funds to ensure the sustainability of such decision support tools. Taking the epidemiological surveillance network for animal diseases in Chad (REPIMAT) as an example, this study aims to estimate the network's cost by identifying the various costs and expenditures for each level of intervention. The network cost was estimated on the basis of an analysis of the operational organisation of REPIMAT, additional data collected in surveys and interviews with network field workers and a market price listing for Chad. These costs were then compared with those of other epidemiological surveillance networks in West Africa. The study results indicate that REPIMAT costs account for 3% of the State budget allocated to the Ministry of Livestock. In Chad in general, as in other West African countries, fixed costs outweigh variable costs at every level of intervention. The cost of surveillance principally depends on what is needed for surveillance at the local level (monitoring stations) and at the intermediate level (official livestock sectors and regional livestock delegations) and on the cost of the necessary equipment. In African countries, the cost of surveillance per square kilometre depends on livestock density.

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

Science.gov (United States)

2012-01-01

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

) Geochemistry and Hydrocarbon Potential of Cretaceous Shales in the Chad Basin

International Nuclear Information System (INIS)

Alalade, B.; Ogunyemi, A. T.; Abimbola, A.F.; Olugbemiro, R. O.

2003-01-01

The Chad Basin is the largest intracratonic basin in Africa and is filled with more than 400m of Cretaceous to Recent sediments. Geochemical and petrographic studies of Cretaceous shales form the Bima, Gongola and Fika Formations were carried out to establish their hydrocarbon potential and thermal maturity. Ditch cuttings of the shales were collected from the Wa di and Karen's exploration wells located in the Nigerian sector of the Chad Basin.The geochemical analysis of the shales indicate that, except for Si02 and K20, all other oxides (Mg O, Fe2O3, AL2O3, CaO) are more abundant in the Fika shale than the Gongola shale. This suggests a more marine condition for the Fika shale compared to the Gongola shale. The Fika and Gongola shales were further classified into Iron shale and shale respectively. Organic carbon contents of the Bima, Gongola and exceed the minimum (0.5wt%) usually required for siliciclastic petroleum source rock. However, the soluble organic matter (SOM) and saturated hydrocarbon (SHC) contents of the shales, which ranges from 108pm to 743ppm and 23ppm to 100ppm respectively, are generally low and are therefore, organically lean. The organic matter of the shales is predominantly terrestrially derived, vitrinite rich, Type III kerogen and are therefore, gas prone. Thermal maturity assessed from SOM/TOC, SHC/TOC ratios and spore color index (SCI) indicate that the Fika shale is immature while the Gongola and Bima shales are within the oil window

Insecticide resistance in Anopheles gambiae from south-western Chad, Central Africa

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Etang Josiane

2008-09-01

Full Text Available Abstract Background Indoor residual spraying and insecticide-treated nets (ITN are essential components of malaria vector control in Africa. Pyrethroids are the only recommended compounds for nets treatment because they are fast-acting insecticides with low mammalian toxicity. However, there is growing concern that pyrethroid resistance may threaten the sustainability of ITN scaling-up programmes. Here, insecticide susceptibility was investigated in Anopheles gambiae sensu lato from an area of large scale ITN distribution programme in south-western Chad. Methods Susceptibility to 4% DDT, 0.05% deltamethrin, 0.75% permethrin, 0.1% bendiocarb and 5% malathion was assessed using the WHO standard procedures for adult mosquitoes. Tests were carried out with two to four days-old, non-engorged female mosquitoes. The An. gambiae Kisumu strain was used as a reference. Knockdown effect was recorded every 5 min and mortality scored 24 h after exposure. Mosquitoes were identified to species and molecular form by PCR-RFLP and genotypes at the kdr locus were determined in surviving specimens by Hot Oligonucleotide Ligation Assay (HOLA. Results During this survey, full susceptibility to malathion was recorded in all samples. Reduced susceptibility to bendiocarb (mortality rate of 96.1% was found in one sample out of nine assayed. Increased tolerance to pyrethroids was detected in most samples (8/9 with mortality rates ranging from 70.2 to 96.6% for deltamethrin and from 26.7 to 96.3% for permethrin. Pyrethroid tolerance was not associated with a significant increase of knock-down times. Anopheles arabiensis was the predominant species of the An. gambiae complex in the study area, representing 75 to 100% of the samples. Screening for kdr mutations detected the L1014F mutation in 88.6% (N = 35 of surviving An. gambiae sensu stricto S form mosquitoes. All surviving An. arabiensis (N = 49 and M form An. gambiae s.s. (N = 1 carried the susceptible allele

Ground-water hydrology of the Chad Basin in Bornu and Dikwa Emirates, northeastern Nigeria, with special emphasis on the flow life of the artesian system

Science.gov (United States)

Miller, Raymond E.; Johnston, R.H.; Olowu, J.A.I.; Uzoma, J.U.

1968-01-01

Bornu and Dikwa Emirates lie in the Nigerian sector of the Chad Basin, a vast region of interior drainage encompassing about 600,000 square miles of north-central Africa. The report area includes about 25,000 square miles of the basin that lie in Nigeria. Most of the area is a featureless plain that slopes gently northeast and east from the uplands of central Nigeria towards Lake Chad. On its eastern side the lake has one surface outlet which overflows only during exceptionally high stages of the lake. This outlet spills into the channel of Bahr al Ghazal, which in turn drains into the Bod616 depression. Because the lake is shallow, the shoreline fluctuates markedly with high and low stages corresponding to the wet and dry seasons. The semiarid climate of Bornu and Dikwa Emirates is characterized by a long dry season and a short wet season that correspond to seasonal winds. Annual rainfall ranges from 15 inches in the northern part of the area to 32 inches in the southern. The Chad Basin in Dikwa and Bornu Emirates is underlain by interbedded sand and clay, collectively termed the Chad Formation. These alluvial and lactustrine sediments were deposited in or near Lake Chad whet it occupied a much greater area during Pliocene and Pleistocene time. The Chad Formation has a very slight primary dip in the direction of Lake Chad and conforms to the gentle slope of land surface. The known thickness of the formation ranges from a few feet where it overlies bedrock on the periphery of the basin to at least 1,800 feet at Maiduguri; however, its total thickness probably exceeds 2,000 feet in the central part of the basin. Three water-bearing units termed upper, middle, and lower zones occur within the Chad Formation. The upper zone yields water to numerous dug wells throughout the rural areas and also is .the major source of the Maiduguri municipal water .supply. The middle zone yields water from flowing artesian boreholes that have heads ranging from a few feet to 70 feet

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

NARCIS (Netherlands)

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

2017-01-01

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

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

Science.gov (United States)

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

2017-06-01

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

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

Directory of Open Access Journals (Sweden)

Bartolome R. Celli

2015-06-01

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

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

International Nuclear Information System (INIS)

Caon, Martin

2005-01-01

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

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

Science.gov (United States)

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

2014-08-01

The use of charged-particle radiation therapy (CPRT) is an increasingly important development in the treatment of cancer. One of the most pressing controversies about the use of this technology is whether randomised controlled trials are required before this form of treatment can be considered to be the treatment of choice for a wide range of indications. Equipoise is the key ethical concept in determining which research studies are justified. However, there is a good deal of disagreement about how this concept is best understood and applied in the specific case of CPRT. This report is a position statement on these controversies that arises out of a workshop held at Wolfson College, Oxford in August 2011. The workshop brought together international leaders in the relevant fields (radiation oncology, medical physics, radiobiology, research ethics and methodology), including proponents on both sides of the debate, in order to make significant progress on the ethical issues associated with CPRT research. This position statement provides an ethical platform for future research and should enable further work to be done in developing international coordinated programmes of research. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

The value of the CHA2DS2-VASc score for refining stroke risk stratification in patients with atrial fibrillation with a CHADS2 score 0-1

DEFF Research Database (Denmark)

Olesen, Jonas Bjerring; Torp-Pedersen, Christian; Hansen, Morten Lock

2012-01-01

associated with increasing CHA2DS2-VASc score was estimated in Cox regression models adjusted for year of inclusion and antiplatelet therapy. The value of adding the extra CHA2DS2-VASc risk factors to the CHADS2 score was evaluated by c-statistics, Net Reclassification Improvement (NRI) and Integrated......DS2-VASc score significantly improved the predictive value of the CHADS2 score alone and a CHA2DS2-VASc score=0 could clearly identify 'truly low risk' subjects. Use of the CHA2DS2-VASc score would significantly improve classification of AF patients at low and intermediate risk of stroke, compared......North American and European guidelines on atrial fibrillation (AF) are conflicting regarding the classification of patients at low/intermediate risk of stroke. We aimed to investigate if the CHA2DS2-VASc score improved risk stratification of AF patients with a CHADS2 score of 0-1. Using individual...

The environmental challenges facing a Chinese oil company in Chad

International Nuclear Information System (INIS)

Van Vliet, Geert; Magrin, Geraud; Dittgen, Romain; Tavares, Marie-Adeline; Doudjidingao, Antoine; Maoundonodji, Gilbert; Liang, Guohuang; Wang, Fan; Yang, Weiyong; Lin, Yiran

2012-11-01

This book analyses the factors that influence environmental management in the CNPC when operating outside of China, in the outer margins of the world oil system, specifically in Chad, a Least Developed Country. Within a sector marked by the regulations inherited from the Exxon project in Doba (implemented since 2000 with initial World Bank support), the 2007 CNPC Ronier project aims at refining part of the extracted oil and exporting the remainder, most probably through the pipeline built under the Exxon Doba project. The question of the compatibility between the systems of reference and practices in both firms thus arises. Through the prism of social and environmental responsibility, this text analyses the challenges in the interaction between Chinese oil firms, host countries and OCDE-based firms. (authors)

Incidencia del conflicto armado de Darfur en las relaciones políticas entre Sudán y Chad durante el período 2005-2009.

OpenAIRE

España Feria, Olga Patricia

2012-01-01

Las relaciones políticas entre Sudán y Chad en el período 2005-2009 se vieron afectadas por el conflicto armado de Darfur, que trajo consigo consecuencias graves para ambos países. La configuración étnica similar, los antecedentes históricos que muestran fuertes vínculos entre Sudán y Chad y las continuas acusaciones entre Omar Al-Bashir e Idriss Déby, hicieron que las tensiones entre los dos gobiernos llamaran la atención de la comunidad internacional y causara preocupación por una posible d...

The genetic impact of the lake chad basin population in North Africa as documented by mitochondrial diversity and internal variation of the L3e5 haplogroup.

Science.gov (United States)

Podgorná, Eliška; Soares, Pedro; Pereira, Luísa; Cerný, Viktor

2013-11-01

The presence of sub-Saharan L-type mtDNA sequences in North Africa has traditionally been explained by the recent slave trade. However, gene flow between sub-Saharan and northern African populations would also have been made possible earlier through the greening of the Sahara resulting from Early Holocene climatic improvement. In this article, we examine human dispersals across the Sahara through the analysis of the sub-Saharan mtDNA haplogroup L3e5, which is not only commonly found in the Lake Chad Basin (∼17%), but which also attains nonnegligible frequencies (∼10%) in some Northwestern African populations. Age estimates point to its origin ∼10 ka, probably directly in the Lake Chad Basin, where the clade occurs across linguistic boundaries. The virtual absence of this specific haplogroup in Daza from Northern Chad and all West African populations suggests that its migration took place elsewhere, perhaps through Northern Niger. Interestingly, independent confirmation of Early Holocene contacts between North Africa and the Lake Chad Basin have been provided by craniofacial data from Central Niger, supporting our suggestion that the Early Holocene offered a suitable climatic window for genetic exchanges between North and sub-Saharan Africa. In view of its younger founder age in North Africa, the discontinuous distribution of L3e5 was probably caused by the Middle Holocene re-expansion of the Sahara desert, disrupting the clade's original continuous spread. © 2013 John Wiley & Sons Ltd/University College London.

Relationship of CHA2DS2-VASc and CHADS2 score to left atrial remodeling detected by velocity vector imaging in patients with atrial fibrillation.

Directory of Open Access Journals (Sweden)

Yihui Li

Full Text Available BACKGROUND: The CHADS2/CHA2DS2-VASc scores are used to predict thrombo-embolic/stroke in patients with nonvalvular atrial fibrillation (AF. Nevertheless, limited data are available regarding the association between these risk stratification for stroke and left atrial (LA remodeling status of AF patients. The purpose of this study was to explore the association between these scores and LA remodeling status assessed quantificationally by echocardiography in AF patients. METHODS: One hundred AF patients were divided into 3 groups based on the CHA2DS2-VASc/CHADS2 score: the score of 0 (low stroke risk, the score of 1 (moderate stroke risk and the score of ≥2 (high stroke risk. All patients were performed through conventional and velocity vector imaging echocardiography. Echocardiographic parameters: maximum LA volume index (LAVImax, LA total emptying fraction (LAEFt and LA mean strain were obtained to assess quantificationally LA remodeling status. RESULTS: On categorizing with CHA2DS2-VASc, the score of 1 group showed augment in LAVImax and attenuation in LA mean strain derived from VVI, compared with the score of 0 group (LAVImax: 40.27±21.91 vs. 26.79±7.87, p=0.002; LA mean strain: 15.18±6.36 vs. 22±8.54, p=0.001. On categorizing with the CHADS2 score, similar trends were seen between the score of ≥2 and 1 groups (LAVImax: 43.72±13.77 vs. 31.41±9.50, p<0.001; LA mean strain: 11.01±5.31 vs. 18.63±7.00, p<0.001. With multivariate logistic regression, LAVImax (odds ratio: 0.92 , 95% C=I: 0.85 to 0.98, p= 0.01 and LA mean strain reflecting LA remodeling (odds ratio: 1.10, 95% CI: 1.02 to 1.19, p=0.01 were strongly predictive of the CHA2DS2-VASc score of 0. CONCLUSIONS: The superiority of the CHADS2 score may lay in identifying LA remodeling of AF patients with high stroke risk. Whereas, the CHA2DS2-VASc score was better than the CHADS2 score at identifying LA remodeling of AF patients presenting low stroke risk.

Genetic heterogeneity of hepatitis E virus in Darfur, Sudan, and neighboring Chad.

Science.gov (United States)

Nicand, Elisabeth; Armstrong, Gregory L; Enouf, Vincent; Guthmann, Jean Paul; Guerin, Jean-Philippe; Caron, Mélanie; Nizou, Jacques Yves; Andraghetti, Roberta

2005-12-01

The within-outbreak diversity of hepatitis E virus (HEV) was studied during the outbreak of hepatitis E that occurred in Sudan in 2004. Specimens were collected from internally displaced persons living in a Sudanese refugee camp and two camps implanted in Chad. A comparison of the sequences in the ORF2 region of 23 Sudanese isolates and five HEV samples from the two Chadian camps displayed a high similarity (>99.7%) to strains belonging to Genotype 1. But four isolates collected in one of the Chadian camps were close to Genotype 2. Circulation of divergent strains argues for possible multiple sources of infection. Copyright (c) 2005 Wiley-Liss, inc.

Decreased Renal Function Is Associated with Elevated CHA2DS2VASC and R2CHADS2 Scores in Non-Valvular Atrial Fibrillation Patients Presenting with Stroke.

Science.gov (United States)

Vindhyal, Mohinder; Vindhyal, Shravani R; Haneke, Travis; Ndunda, Paul M; Eid, Freidy; Kallail, K James

2017-12-11

Introduction Atrial fibrillation (AF), the most common cardiac arrhythmia, affects approximately 2.3 million patients in the United States, costing around $26 billion. Atrial fibrillation is associated with a two- to seven-fold increased risk of stroke, one of the most serious complications. Chronic kidney disease affects approximately 13% of the US population and has been associated with higher rates of AF than the general population. In patients with chronic kidney disease (CKD), the risk of stroke increases as the glomerular filtration rate (GFR) decreases, especially in CKD stages three and four. Several risks stratification scores such as CHADS2 (congestive heart failure, hypertension, age, diabetes mellitus, stroke), CHA2DS2VASc (congestive heart failure, hypertension, age, diabetes mellitus, stroke, vascular disease, age, sex), and R2CHADS2 (renal failure, congestive heart failure, age, diabetes, stroke) scores are used for stroke risk assessment in patients with non-valvular atrial fibrillation (NVAF). This study investigates the association between renal functions and risk stratification scoring systems in patients with non-valvular AF presenting with stroke. Methods Using the convenience sampling method, 171 subjects were selected from the eligible population (n = 386). A Pearson product-moment correlation coefficient was calculated to determine the association between the GFR and each of the CHA2DS2VASc and R2CHADS2 scores. In addition, a Pearson product-moment correlation coefficient was calculated to determine the association between the CHA2DS2VASc and R2CHADS2 scores. Results The selected population represented 44.3% of the eligible subjects. Of these, 88% were Caucasian, 60% were female, and the mean age was 78 years. The mean CHA2DS2VASc score was six (range 2-9). The mean eGFR was 69.77 (range 6-108). Both the mode and the median CHA2DS2VASc score was four (range 2-8). A weak, but significant, negative correlation was found between renal

Adherence to treatment guidelines: the association between stroke risk stratified comparing CHADS2 and CHA2DS2-VASc score levels and warfarin prescription for adult patients with atrial fibrillation.

Science.gov (United States)

Chapman, Scott A; St Hill, Catherine A; Little, Meg M; Swanoski, Michael T; Scheiner, Shellina R; Ware, Kenric B; Lutfiyya, M Nawal

2017-02-11

Ischemic stroke is a risk associated with atrial fibrillation (AF) and is estimated to occur five times more often in afflicted patients than in those without AF. Anti-thrombotic therapy is recommended for the prevention of ischemic stroke. Risk stratification tools, such as the CHADS 2 , and more recently the CHA 2 DS 2 -VASc, for predicting stroke in patients with AF have been developed to determine the level of stroke risk and assist clinicians in the selection of antithrombotic therapy. Warfarin, for stroke prevention in AF, is the most commonly prescribed anticoagulant in North America. The purpose of this study was to examine the utility of using the CHADS 2 score levels (low and high) in contrast to the CHA 2 DS 2 -VASc when examining the outcome of warfarin prescriptions for adult patients with AF. The CHA 2 DS 2 -VASc tool was not widely used in 2010, when the data analyzed were collected. It has only been since 2014 that CHA 2 DS 2 -VASc criteria has been recommended to guide anticoagulant treatment in updated AF treatment guidelines. Bivariate and multivariate data analysis strategies were used to analyze 2010 National Ambulatory Care Survey (NAMCS) data. NAMCS is designed to collect data on the use and provision of ambulatory care services nationwide. The study population for this research was US adults with a diagnosis of AF. Warfarin prescription was the dependent variable for this study. The study population was 7,669,844 AF patients. Bivariate analysis revealed that of those AF patients with a high CHADS 2 score, 25.1% had received a warfarin prescription and 18.8 for those with a high CHA 2 DS 2 -VASc score. Logistic regression analysis yielded that patients with AF had higher odds of having a warfarin prescription if they had a high CHADS 2 score, were Caucasian, lived in a zip code where guideline adherence in alignment with risk stratification for stroke prevention. Interprofessional health care teams can provide improved medical management of

Perceptions of the usefulness of external support to immunization coverage in Chad: an analysis of the GAVI-Alliance cash-based support.

Science.gov (United States)

Ferrinho, Paulo; Dramé, Mohammed; Tumusiime, Prosper

2013-01-01

Chad is one of the countries supported by the GAVI-Alliance that remains with unsatisfactory vaccination coverage. This paper tries to understand the main barriers to better coverage. These barriers were categorised as up or downstream against the health system building blocks as proposed by WHO and compared with barriers and activities identified by the country in its health system's strengthening grant proposal as approved by the GAVI Alliance in 2007. Data were collected using a modified Delphi system and by analysis of grant and annual report documents. Most of the activities anticipated under the GAVI health system's strengthening proposal are activities targeting downstream barriers (the neglect of upstream issues is of major importance in a decentralised state like Chad) and aligned with, not complementary to, immunization services strengthening activities. Further, both set of cash grants are blind to important recommendations such as the need to address barriers at the level of leadership and governance and at the level of the financing system and also about initiatives to promote community demand of vaccination services. IN CHAD SLOW VACCINATION PROGRESS IS AGGRAVATED BY SEVERAL CONTEXTUAL BARRIERS: the size of the country, the low population density, the nomadic nature of a significant part of its peoples, the recent civil war, associated with civil unrest and political instability and its geographical localization. In this situation it would be important to sustain downstream operations (the major focus of the ISS grant) while taking a long term view of the needs of the health system. The GAVI effectively supports downstream operations, but neglects the long term view.

Migration of Chadic speaking pastoralists within Africa based on population structure of Chad Basin and phylogeography of mitochondrial L3f haplogroup.

Science.gov (United States)

Cerný, Viktor; Fernandes, Verónica; Costa, Marta D; Hájek, Martin; Mulligan, Connie J; Pereira, Luísa

2009-03-23

Chad Basin, lying within the bidirectional corridor of African Sahel, is one of the most populated places in Sub-Saharan Africa today. The origin of its settlement appears connected with Holocene climatic ameliorations (aquatic resources) that started ~10,000 years before present (YBP). Although both Nilo-Saharan and Niger-Congo language families are encountered here, the most diversified group is the Chadic branch belonging to the Afro-Asiatic language phylum. In this article, we investigate the proposed ancient migration of Chadic pastoralists from Eastern Africa based on linguistic data and test for genetic traces of this migration in extant Chadic speaking populations. We performed whole mitochondrial genome sequencing of 16 L3f haplotypes, focused on clade L3f3 that occurs almost exclusively in Chadic speaking people living in the Chad Basin. These data supported the reconstruction of a L3f phylogenetic tree and calculation of times to the most recent common ancestor for all internal clades. A date ~8,000 YBP was estimated for the L3f3 sub-haplogroup, which is in good agreement with the supposed migration of Chadic speaking pastoralists and their linguistic differentiation from other Afro-Asiatic groups of East Africa. As a whole, the Afro-Asiatic language family presents low population structure, as 92.4% of mtDNA variation is found within populations and only 3.4% of variation can be attributed to diversity among language branches. The Chadic speaking populations form a relatively homogenous cluster, exhibiting lower diversification than the other Afro-Asiatic branches (Berber, Semitic and Cushitic). The results of our study support an East African origin of mitochondrial L3f3 clade that is present almost exclusively within Chadic speaking people living in Chad Basin. Whole genome sequence-based dates show that the ancestral haplogroup L3f must have emerged soon after the Out-of-Africa migration (around 57,100 +/- 9,400 YBP), but the "Chadic" L3f3 clade has

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

CHADS2 and modified CHA2DS2-VASc scores for the prediction of congestive heart failure in patients with nonvalvular atrial fibrillation

Directory of Open Access Journals (Sweden)

Yorihiko Koeda

2017-10-01

Conclusion: Calculation of the CHADS2 and mCHA2DS2-VASc scores in order to evaluate the risk of systemic thromboembolism was useful to predict the onset of CHF, but not all-cause death, in patients with NVAF.

Underuse of Anticoagulation in Older Patients with Atrial Fibrillation and CHADS2 Score ≥ 2: Are We Doing Better Since the Marketing of Direct Oral Anticoagulants?

Science.gov (United States)

Henrard, Séverine; Vandenabeele, Caroline; Marien, Sophie; Boland, Benoit; Dalleur, Olivia

2017-11-01

Our objectives were to (1) describe the evolution of the underuse of anticoagulants in older people with atrial fibrillation (AF) and a CHADS 2 score ≥ 2 since direct oral anticoagulants (DOACs) were introduced to the market and (2) describe factors associated with this underuse. We conducted a retrospective cross-sectional study including geriatric patients admitted during the pre-DOAC (2008-2011) and post-DOAC (2013-2015) periods in an academic hospital in Belgium. Five inclusion criteria were met: age ≥ 75 years, diagnosis of AF, indication for anticoagulation (CHADS 2 score ≥ 2), risk of functional decline (Identification of Seniors At Risk [ISAR] score ≥ 2), and comprehensive geriatric assessment. The use of anticoagulants and antiplatelets at home before admission was recorded. Risks of stroke and bleeding were calculated using CHADS 2 and HEMORR 2 HAGES scores, respectively. Three different logistic regression models were performed to describe the evolution of and factors associated with the underuse of anticoagulants after DOAC marketing. Anticoagulant underuse, present in 209 of 614 (34%) geriatric patients with AF, was lower in patients with a history of stroke (28.5%) or congestive heart failure (26.9%) but higher in those receiving antiplatelets (56.2%) and in older individuals. Anticoagulant underuse decreased significantly from the pre-DOAC (37.3%) to the post-DOAC (29.7%) era, as shown by two analyses using propensity scores. In older patients with AF, anticoagulant underuse was mainly associated with antiplatelet use. Anticoagulant underuse and antiplatelet use have both decreased since DOAC marketing. Underuse of anticoagulants was still a concern for three in ten geriatric patients with AF at high risk of stroke (CHADS 2 score ≥ 2).

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.

Petroleum and natural gas economy in Arab countries and in Iran, Angola, Gabon, Nigeria and Chad

International Nuclear Information System (INIS)

1993-01-01

This paper describes briefly main informations on petroleum prices and market trends, trade and contracts, petroleum exploration in Algeria, Chad, Gabon, Libya, Saudi Arabia and Tunisia, new crude oil discoveries in Nigeria. In Iran, a joint venture will be constituted with Gaz de France for natural gas export in Europe. In Egypt, National Bank has financed for the first time a Liquefied Petroleum Gas plant. Statistics on petroleum and natural gas reserves, production, seismic surveys, drilling operations and refining units are also given. 9 tabs

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...

New insights into the Lake Chad Basin population structure revealed by high-throughput genotyping of mitochondrial DNA coding SNPs.

Directory of Open Access Journals (Sweden)

María Cerezo

Full Text Available BACKGROUND: Located in the Sudan belt, the Chad Basin forms a remarkable ecosystem, where several unique agricultural and pastoral techniques have been developed. Both from an archaeological and a genetic point of view, this region has been interpreted to be the center of a bidirectional corridor connecting West and East Africa, as well as a meeting point for populations coming from North Africa through the Saharan desert. METHODOLOGY/PRINCIPAL FINDINGS: Samples from twelve ethnic groups from the Chad Basin (n = 542 have been high-throughput genotyped for 230 coding region mitochondrial DNA (mtDNA Single Nucleotide Polymorphisms (mtSNPs using Matrix-Assisted Laser Desorption/Ionization Time-Of-Flight (MALDI-TOF mass spectrometry. This set of mtSNPs allowed for much better phylogenetic resolution than previous studies of this geographic region, enabling new insights into its population history. Notable haplogroup (hg heterogeneity has been observed in the Chad Basin mirroring the different demographic histories of these ethnic groups. As estimated using a Bayesian framework, nomadic populations showed negative growth which was not always correlated to their estimated effective population sizes. Nomads also showed lower diversity values than sedentary groups. CONCLUSIONS/SIGNIFICANCE: Compared to sedentary population, nomads showed signals of stronger genetic drift occurring in their ancestral populations. These populations, however, retained more haplotype diversity in their hypervariable segments I (HVS-I, but not their mtSNPs, suggesting a more ancestral ethnogenesis. Whereas the nomadic population showed a higher Mediterranean influence signaled mainly by sub-lineages of M1, R0, U6, and U5, the other populations showed a more consistent sub-Saharan pattern. Although lifestyle may have an influence on diversity patterns and hg composition, analysis of molecular variance has not identified these differences. The present study indicates that

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.

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.

Migration of Chadic speaking pastoralists within Africa based on population structure of Chad Basin and phylogeography of mitochondrial L3f haplogroup

Directory of Open Access Journals (Sweden)

Mulligan Connie J

2009-03-01

Full Text Available Abstract Background Chad Basin, lying within the bidirectional corridor of African Sahel, is one of the most populated places in Sub-Saharan Africa today. The origin of its settlement appears connected with Holocene climatic ameliorations (aquatic resources that started ~10,000 years before present (YBP. Although both Nilo-Saharan and Niger-Congo language families are encountered here, the most diversified group is the Chadic branch belonging to the Afro-Asiatic language phylum. In this article, we investigate the proposed ancient migration of Chadic pastoralists from Eastern Africa based on linguistic data and test for genetic traces of this migration in extant Chadic speaking populations. Results We performed whole mitochondrial genome sequencing of 16 L3f haplotypes, focused on clade L3f3 that occurs almost exclusively in Chadic speaking people living in the Chad Basin. These data supported the reconstruction of a L3f phylogenetic tree and calculation of times to the most recent common ancestor for all internal clades. A date ~8,000 YBP was estimated for the L3f3 sub-haplogroup, which is in good agreement with the supposed migration of Chadic speaking pastoralists and their linguistic differentiation from other Afro-Asiatic groups of East Africa. As a whole, the Afro-Asiatic language family presents low population structure, as 92.4% of mtDNA variation is found within populations and only 3.4% of variation can be attributed to diversity among language branches. The Chadic speaking populations form a relatively homogenous cluster, exhibiting lower diversification than the other Afro-Asiatic branches (Berber, Semitic and Cushitic. Conclusion The results of our study support an East African origin of mitochondrial L3f3 clade that is present almost exclusively within Chadic speaking people living in Chad Basin. Whole genome sequence-based dates show that the ancestral haplogroup L3f must have emerged soon after the Out-of-Africa migration (around

Migration of Chadic speaking pastoralists within Africa based on population structure of Chad Basin and phylogeography of mitochondrial L3f haplogroup

Science.gov (United States)

Černý, Viktor; Fernandes, Verónica; Costa, Marta D; Hájek, Martin; Mulligan, Connie J; Pereira, Luísa

2009-01-01

Background Chad Basin, lying within the bidirectional corridor of African Sahel, is one of the most populated places in Sub-Saharan Africa today. The origin of its settlement appears connected with Holocene climatic ameliorations (aquatic resources) that started ~10,000 years before present (YBP). Although both Nilo-Saharan and Niger-Congo language families are encountered here, the most diversified group is the Chadic branch belonging to the Afro-Asiatic language phylum. In this article, we investigate the proposed ancient migration of Chadic pastoralists from Eastern Africa based on linguistic data and test for genetic traces of this migration in extant Chadic speaking populations. Results We performed whole mitochondrial genome sequencing of 16 L3f haplotypes, focused on clade L3f3 that occurs almost exclusively in Chadic speaking people living in the Chad Basin. These data supported the reconstruction of a L3f phylogenetic tree and calculation of times to the most recent common ancestor for all internal clades. A date ~8,000 YBP was estimated for the L3f3 sub-haplogroup, which is in good agreement with the supposed migration of Chadic speaking pastoralists and their linguistic differentiation from other Afro-Asiatic groups of East Africa. As a whole, the Afro-Asiatic language family presents low population structure, as 92.4% of mtDNA variation is found within populations and only 3.4% of variation can be attributed to diversity among language branches. The Chadic speaking populations form a relatively homogenous cluster, exhibiting lower diversification than the other Afro-Asiatic branches (Berber, Semitic and Cushitic). Conclusion The results of our study support an East African origin of mitochondrial L3f3 clade that is present almost exclusively within Chadic speaking people living in Chad Basin. Whole genome sequence-based dates show that the ancestral haplogroup L3f must have emerged soon after the Out-of-Africa migration (around 57,100 ± 9,400 YBP), but

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

The Lake Chad Basin, an Isolated and Persistent Reservoir of Vibrio cholerae O1: A Genomic Insight into the Outbreak in Cameroon, 2010.

Directory of Open Access Journals (Sweden)

Rolf S Kaas

Full Text Available The prevalence of reported cholera was relatively low around the Lake Chad basin until 1991. Since then, cholera outbreaks have been reported every couple of years. The objective of this study was to investigate the 2010/2011 Vibrio cholerae outbreak in Cameroon to gain insight into the genomic make-up of the V. cholerae strains responsible for the outbreak. Twenty-four strains were isolated and whole genome sequenced. Known virulence genes, resistance genes and integrating conjugative element (ICE elements were identified and annotated. A global phylogeny (378 genomes was inferred using a single nucleotide polymorphism (SNP analysis. The Cameroon outbreak was found to be clonal and clustered distant from the other African strains. In addition, a subset of the strains contained a deletion that was found in the ICE element causing less resistance. These results suggest that V. cholerae is endemic in the Lake Chad basin and different from other African strains.

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.

The Lake Chad Basin, an Isolated and Persistent Reservoir of Vibrio cholerae O1: A Genomic Insight into the Outbreak in Cameroon, 2010

DEFF Research Database (Denmark)

Kaas, Rolf Sommer; Ngandjio, Antoinette; Nzouankeu, Ariane

2016-01-01

The prevalence of reported cholera was relatively low around the Lake Chad basin until 1991. Since then, cholera outbreaks have been reported every couple of years. The objective of this study was to investigate the 2010/2011 Vibrio cholerae outbreak in Cameroon to gain insight into the genomic m...

Monitoring Recent Fluctuations of the Southern Pool of Lake Chad Using Multiple Remote Sensing Data: Implications for Water Balance Analysis

Directory of Open Access Journals (Sweden)

Wenbin Zhu

2017-10-01

Full Text Available The drought episodes in the second half of the 20th century have profoundly modified the state of Lake Chad and investigation of its variations is necessary under the new circumstances. Multiple remote sensing observations were used in this paper to study its variation in the recent 25 years. Unlike previous studies, only the southern pool of Lake Chad (SPLC was selected as our study area, because it is the only permanent open water area after the serious lake recession in 1973–1975. Four satellite altimetry products were used for water level retrieval and 904 Landsat TM/ETM+ images were used for lake surface area extraction. Based on the water level (L and surface area (A retrieved (with coinciding dates, linear regression method was used to retrieve the SPLC’s L-A curve, which was then integrated to estimate water volume variations ( Δ V . The results show that the SPLC has been in a relatively stable phase, with a slight increasing trend from 1992 to 2016. On annual average scale, the increase rate of water level, surface area and water volume is 0.5 cm year−1, 0.14 km2 year−1 and 0.007 km3 year−1, respectively. As for the intra-annual variations of the SPLC, the seasonal variation amplitude of water level, lake area and water volume is 1.38 m, 38.08 km2 and 2.00 km3, respectively. The scatterplots between precipitation and Δ V indicate that there is a time lag of about one to two months in the response of water volume variations to precipitation, which makes it possible for us to predict Δ V . The water balance of the SPLC is significantly different from that of the entire Lake Chad. While evaporation accounts for 96% of the lake’s total water losses, only 16% of the SPLC’s losses are consumed by evaporation, with the other 84% offset by outflow.

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 ...

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...

Unexpected pattern of pearl millet genetic diversity among ethno-linguistic groups in the Lake Chad Basin.

Science.gov (United States)

Naino Jika, A K; Dussert, Y; Raimond, C; Garine, E; Luxereau, A; Takvorian, N; Djermakoye, R S; Adam, T; Robert, T

2017-05-01

Despite of a growing interest in considering the role of sociological factors in seed exchanges and their consequences on the evolutionary dynamics of agro-biodiversity, very few studies assessed the link between ethno-linguistic diversity and genetic diversity patterns in small-holder farming systems. This is key for optimal improvement and conservation of crop genetic resources. Here, we investigated genetic diversity at 17 SSR markers of pearl millet landraces (varieties named by farmers) in the Lake Chad Basin. 69 pearl millet populations, representing 27 landraces collected in eight ethno-linguistic farmer groups, were analyzed. We found that the farmers' local taxonomy was not a good proxy for population's genetic differentiation as previously shown at smaller scales. Our results show the existence of a genetic structure of pearl millet mainly associated with ethno-linguistic diversity in the western side of the lake Chad. It suggests there is a limit to gene flow between landraces grown by different ethno-linguistic groups. This result was rather unexpected, because of the highly outcrossing mating system of pearl millet, the high density of pearl millet fields all along the green belt of this Sahelian area and the fact that seed exchanges among ethno-linguistic groups are known to occur. In the eastern side of the Lake, the pattern of genetic diversity suggests a larger efficient circulation of pearl millet genes between ethno-linguistic groups that are less numerous, spatially intermixed and, for some of them, more prone to exogamy. Finally, other historical and environmental factors which may contribute to the observed diversity patterns are discussed.

Crater palaeolakes in the Tibesti mountains (Central Sahara, North Chad) - New insights into past Saharan climates

Science.gov (United States)

Kröpelin, Stefan; Dinies, Michèle; Sylvestre, Florence; Hoelzmann, Philipp

2016-04-01

For the first time continuous lacustrine sections were sampled from the volcanic Tibesti Mountains (Chad): In the 900 m deep crater of Trou au Natron at Pic Toussidé (3,315 m a.s.l.) and from the 800 m deep Era Kohor, the major sub-caldera of Emi Koussi (3,445 m a.s.l.). The remnant diatomites on their slopes are located 360 m (Trou au Natron) and 125 m (Era Kohor) above the present day bottom of the calderas. These sediments from highly continental positions in the central Sahara are keys for the reconstruction of the last climatic cycles (Kröpelin et al. 2015). We report first results from sedimentary-geochemical (total organic and total inorganic carbon contents; total nitrogen; major elements; mineralogy) and palynological analyses for palaeo-environmental interpretations. The diatomites from the Trou au Natron comprise 330 cm of mostly calcitic sediments with relatively low organic carbon (basin. Two 14C-dated charcoals out of the upper part of the section indicate mid-Holocene ages and a linear extrapolation based on a sediment accumulation rate of 1.4mma-1 would lead to tentative dates of ~8650 cal a BP for basal lacustrine sediments and ~4450 cal a BP for the cessation of this lacustrine sequence. The diatomites from the Era Kohor reflect a suite of sections that in total sum up to 145 cm of mostly silica-based sediments with very low carbon contents (paradox of the Tibesti crater paleolakes (Central Sahara, North Chad). Abstract #64322 AGU-Fall-Meeting-2015.

An Arabic-English-French Lexicon of the Dialects Spoken in the Chad-Sudan Area, 1. [Lexique des parlers arabes tchado-soudanais, 1.

Science.gov (United States)

Roth-Laly, Arlette, Comp.

This lexicon, a preliminary publication of a project dealing with Arabic dialects in the Chad-Sudan area, has been compiled from four earlier lexicons: G. Trenga, "Le bura-maband du Ouadai"; H. Carbou, "Methode pratique pour l'etude de l'arabe parle au Ouaday et a l'Est du Tchad"; G.L. Lethem, "Colloquial Arabic, Shua…

CHADS2 and CHA2DS2-VASc score to assess risk of stroke and death in patients paced for sick sinus syndrome

DEFF Research Database (Denmark)

Svendsen, Jesper Hastrup; Nielsen, Jens Cosedis; Darkner, Stine

2013-01-01

The risk of stroke in patients with atrial fibrillation (AF) can be assessed by use of the CHADS2 and the CHA2DS2-VASc score system. We hypothesised that these risk scores and their individual components could also be applied to patients paced for sick sinus syndrome (SSS) to evaluate risk of str...

Prediction of vascular dementia and Alzheimer's disease in patients with atrial fibrillation or atrial flutter using CHADS2 score

OpenAIRE

Ruey-Hsing Chou; Chun-Chih Chiu; Chin-Chou Huang; Wan-Leong Chan; Po-Hsun Huang; Yu-Chun Chen; Tzeng-Ji Chen; Chia-Min Chung; Shing-Jong Lin; Jaw-Wen Chen; Hsin-Bang Leu

2016-01-01

Background: Atrial fibrillation (AF) is associated with an increased risk of dementia. However, limited data are available on the predictors of dementia in patients with AF. This study aimed to evaluate whether the CHADS2 score could be a useful tool for risk stratification with regard to dementia occurrence among patients with AF. Methods: AF patients were identified from the National Health Insurance sampling database, which has accumulated a total of 1,000,000 participants since 2000. A...

Advanced Land Use Classification for Nigeriasat-1 Image of Lake Chad Basin

Science.gov (United States)

Babamaaji, R.; Park, C.; Lee, J.

2009-12-01

Lake Chad is a shrinking freshwater lake that has been significantly reduced to about 1/20 of its original size in the 1960’s. The severe draughts in 1970’s and 1980’s and following overexploitations of water resulted in the shortage of surface water in the lake and the surrounding rivers. Ground water resources are in scarcity too as ground water recharge is mostly made by soil infiltration through soil and land cover, but this surface cover is now experiencing siltation and expansion of wetland with invasive species. Large changes in land use and water management practices have taken place in the last 50 years including: removal of water from river systems for irrigation and consumption, degradation of forage land by overgrazing, deforestation, replacing natural ecosystems with mono-cultures, and construction of dams. Therefore, understanding the change of land use and its characteristics must be a first step to find how such changes disturb the water cycle around the lake and affect the shrinkage of the lake. Before any useful thematic information can be extracted from remote sensing data, a land cover classification system has to be developed to obtain the classes of interest. A combination of classification systems used by Global land cover, Water Resources eAtlass and Lake Chad Basin Commission gave rise to 7 land cover classes comprising of - Cropland, vegetation, grassland, water body, shrub-land, farmland ( mostly irrigated) and bareland (i.e. clear land). Supervised Maximum likelihood classification method was used with 15 reference points per class chosen. At the end of the classification, the overall accuracy is 93.33%. Producer’s accuracy for vegetation is 40% compare to the user’s accuracy that is 66.67 %. The reason is that the vegetation is similar to shrub land, it is very hard to differentiate between the vegetation and other plants, and therefore, most of the vegetation is classified as shrub land. Most of the waterbodies are occupied

Re-infection with Fasciola gigantica 6-month post-treatment with triclabendazole in cattle from mobile pastoralist husbandry systems at Lake Chad.

Science.gov (United States)

Greter, Helena; Batil, Annour A; Alfaroukh, Idriss O; Grimm, Felix; Ngandolo, Bongo N; Keiser, Jennifer; Utzinger, Jürg; Zinsstag, Jakob; Hattendorf, Jan

2016-10-30

At Lake Chad in central Africa, livestock fascioliasis caused by Fasciola gigantica represents a major veterinary health problem, particularly in cattle reared in mobile pastoralist husbandry systems. We assessed re-infection after a single dose of triclabendazole with fascioliasis in cattle in a mobile pastoralist setting towards the end of the dry season. Within the cattle herds of 14 groups of mobile pastoralists, 375 cattle were randomly selected. A faecal sample was obtained from each animal to determine the prevalence of F. gigantica. Animals were administered a single oral dose of triclabendazole (12mg/kg). A second faecal sample was obtained 6-month post-treatment after cattle had returned from the annual migration cycle. Faecal samples were fixed in sodium acetate-acetic acid-formalin (SAF), and examined for F. gigantica using the sedimentation technique. From the 375 cattle enrolled at baseline, 198 animals (53%) in 12 groups of mobile pastoralists were re-sampled at the 6-month follow-up. Baseline prevalence did not differ noteworthy between animals lost to follow-up and those re-examined. At baseline, bovine fascioliasis prevalence in cattle with follow-up data was 41.9% (95% confidence interval (CI) 35.2-48.9%). At the 6-month post-treatment follow-up, the prevalence was 46.0% (95% CI 39.2-52.9%), ranging between 0% and 75% at the herd level. The mean faecal egg counts at the unit of the herd were higher at follow-up compared to baseline. The observed persistent high prevalence of F. gigantica infection in cattle shows that a single pre-rainy season treatment does not prevent rapid re-infection despite the partial migration away from the high-risk areas at Lake Chad into drier areas. A locally adapted strategic control package for fascioliasis in cattle in the Lake Chad area ought to integrate targeted triclabendazole treatment and seasonal transhumance practices. Copyright © 2016 Elsevier B.V. All rights reserved.

The Chad-Cameroon petroleum project: loaded dices on the pipeline; Projet petrolier Tchad-Cameroun: des pipes sur le pipe-line

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-07-01

The project of a oil pipeline starting from Chad and passing threw Cameroon has raised several controversies. History has shown several times in the past that oil discovery in Africa is very often synonymous of the increase of corruption and dictatorship. Talking into account the political situation of both countries, this book explains how this project can be a source of anxiety, in particular concerning the populations' rights and the environment protection. (J.S.)

The Chad-Cameroon petroleum project: loaded dices on the pipeline; Projet petrolier Tchad-Cameroun: des pipes sur le pipe-line

Energy Technology Data Exchange (ETDEWEB)

NONE

1999-07-01

The project of a oil pipeline starting from Chad and passing threw Cameroon has raised several controversies. History has shown several times in the past that oil discovery in Africa is very often synonymous of the increase of corruption and dictatorship. Talking into account the political situation of both countries, this book explains how this project can be a source of anxiety, in particular concerning the populations' rights and the environment protection. (J.S.)

Comparative Research of Navy Voluntary Education at Operational Commands

Science.gov (United States)

2017-03-01

into a national and international market. This is especially effects land-grant institutions who can educate the citizens within their state by...RESEARCH OF NAVY VOLUNTARY EDUCATION AT OPERATIONAL COMMANDS by Christopher B. Veenhuis March 2017 Thesis Co-Advisors: William Hatch Chad...COVERED Master’s thesis 4. TITLE AND SUBTITLE COMPARATIVE RESEARCH OF NAVY VOLUNTARY EDUCATION AT OPERATIONAL COMMANDS 5. FUNDING NUMBERS 6. AUTHOR(S

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…

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.

THE FINANCIAL STATEMENTS OF USER REQUIREMENTS

Directory of Open Access Journals (Sweden)

Olga Gandziuk

2016-11-01

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

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

Science.gov (United States)

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

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.

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.

A new cichlid fish in the Sahara: The Ounianga Serir lakes (Chad), a biodiversity hotspot in the desert.

Science.gov (United States)

Trape, Sébastien

In the rare perennial bodies of water of the Sahara desert, only a few fish species have survived to increasing aridification since the end of the last humid period at the Holocene, approximately 5000 years BP. Here, I report the occurrence of an undescribed haplochomine cichlid fish in Lake Boukou, one of the seven Ounianga Serir lakes (Chad). These lakes are located in one of the most arid areas of the Sahara desert, but they persist by virtue of subsurface inflow of fresh groundwater from a large fossil aquifer. Astatotilapia tchadensis sp. nov. is characterized by a black bar between eye and corner of mouth, rounded orange spots on anal fin, scales ctenoid, lower limb of first gill arch with 7-8 gill rackers, dorsal fin with 13-14 spines and 9-11 soft rays, anal fin with 3 spines and 8-9 soft rays, 29 or 30 lateral line scales, and lower pharyngeal dentition with enlarged molariform teeth. The new species is easily distinguished from A. desfontainii and A. flaviijosephii, the northernmost haplochromine species currently isolated from its other group members, and appears close to an unnamed species of Lake Chad basin. Ounianga Serir lakes and especially Lake Boukou present a remarkable diversity of fish, the highest known in the Sahara desert with a total of at least six fish species belonging to six genera and three families. They also constitute an exceptional natural landscape inscribed on the UNESCO world heritage list in 2012 and a biodiversity hotspot for desert vertebrate species. Copyright © 2016 Académie des sciences. Published by Elsevier SAS. All rights reserved.

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...

The right to health, health systems development and public health policy challenges in Chad.

Science.gov (United States)

Azétsop, Jacquineau; Ochieng, Michael

2015-02-15

There is increasing consensus that the right to health can provide ethical, policy and practical groundings for health systems development. The goals of the right to health are congruent with those of health systems development, which are about strengthening health promotion organizations and actions so as to improve public health. The poor shape and performance of health systems in Chad question the extent of realization of the right to health. Due to its comprehensiveness and inclusiveness, the right to health has the potential of being an organizational and a normative backbone for public health policy and practice. It can then be understood and studied as an integral component of health systems development. This paper uses a secondary data analysis of existing documents by the Ministry of Public Health, Institut National de la Statistique, des Etudes Economiques et Démographiques (INSEED), the Ministry of Economy and Agence Française de Cooperation to analyze critically the shape and performance of health systems in Chad based on key concepts and components of the right to health contained in article 12 of the International Covenant on Economic, Social and Cultural Rights, and on General Comment 14. The non-realization of the right to health, even in a consistently progressive manner, raises concerns about the political commitment of state officials to public health, about the justice of social institutions in ensuring social well-being and about individual and public values that shape decision-making processes. Social justice, democratic rule, transparency, accountability and subsidiarity are important groundings for ensuring community participation in public affairs and for monitoring the performance of public institutions. The normative ideals of health systems development are essentially democratic in nature and are rooted in human rights and in ethical principles of human dignity, equality, non-discrimination and social justice. These ideals are grounded

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.

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...

Protecting child health and nutrition status with ready-to-use food in addition to food assistance in urban Chad: a cost-effectiveness analysis

OpenAIRE

Puett, Chloe; Salpéteur, Cécile; Lacroix, Elisabeth; Houngbé, Freddy; Aït-Aïssa, Myriam; Israël, Anne-Dominique

2013-01-01

Background Despite growing interest in use of lipid nutrient supplements for preventing child malnutrition and morbidity, there is inconclusive evidence on the effectiveness, and no evidence on the cost-effectiveness of this strategy. Methods A cost effectiveness analysis was conducted comparing costs and outcomes of two arms of a cluster randomized controlled trial implemented in eastern Chad during the 2010 hunger gap by Action contre la Faim France and Ghent University. This trial assessed...

7 CFR 1221.113 - Financial statements.

Science.gov (United States)

2010-01-01

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

THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

OpenAIRE

Harold Fletcher; Thomas Ulrich

2010-01-01

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

CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

Directory of Open Access Journals (Sweden)

I. Derun

2015-10-01

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

Use of ChAd3-EBO-Z Ebola virus vaccine in Malian and US adults, and boosting of Malian adults with MVA-BN-Filo: a phase 1, single-blind, randomised trial, a phase 1b, open-label and double-blind, dose-escalation trial, and a nested, randomised, double-blind, placebo-controlled trial.

Science.gov (United States)

Tapia, Milagritos D; Sow, Samba O; Lyke, Kirsten E; Haidara, Fadima Cheick; Diallo, Fatoumata; Doumbia, Moussa; Traore, Awa; Coulibaly, Flanon; Kodio, Mamoudou; Onwuchekwa, Uma; Sztein, Marcelo B; Wahid, Rezwanul; Campbell, James D; Kieny, Marie-Paule; Moorthy, Vasee; Imoukhuede, Egeruan B; Rampling, Tommy; Roman, Francois; De Ryck, Iris; Bellamy, Abbie R; Dally, Len; Mbaya, Olivier Tshiani; Ploquin, Aurélie; Zhou, Yan; Stanley, Daphne A; Bailer, Robert; Koup, Richard A; Roederer, Mario; Ledgerwood, Julie; Hill, Adrian V S; Ballou, W Ripley; Sullivan, Nancy; Graham, Barney; Levine, Myron M

2016-01-01

with occurrence of adverse events for 7 days after vaccination. Both trials are registered with ClinicalTrials.gov, numbers NCT02231866 (US) and NCT02267109 (Malian). Between Oct 8, 2014, and Feb 16, 2015, we randomly allocated 91 participants in Mali (ten [11%] to 1 × 10(10) pu, 35 [38%] to 2·5 × 10(10) pu, 35 [38%] to 5 × 10(10) pu, and 11 [12%] to 1 × 10(11) pu) and 20 in the USA (ten [50%] to 1 × 10(10) pu and ten [50%] to 1 × 10(11) pu), and boosted 52 Malians with MVA-BN-Filo (27 [52%]) or saline (25 [48%]). We identified no safety concerns with either vaccine: seven (8%) of 91 participants in Mali (five [5%] received 5 × 10(10) and two [2%] received 1 × 10(11) pu) and four (20%) of 20 in the USA (all received 1 × 10(11) pu) given ChAd3-EBO-Z had fever lasting for less than 24 h, and 15 (56%) of 27 Malians boosted with MVA-BN-Filo had injection-site pain or tenderness. 1 × 10(11) pu single-dose ChAd3-EBO-Z could suffice for phase 3 efficacy trials of ring-vaccination containment needing short-term, high-level protection to interrupt transmission. MVA-BN-Filo boosting, although a complex regimen, could confer long-lived protection if needed (eg, for health-care workers). Wellcome Trust, Medical Research Council UK, Department for International Development UK, National Cancer Institute, Frederick National Laboratory for Cancer Research, Federal Funds from National Institute of Allergy and Infectious Diseases. Copyright © 2016 Tapia et al. Open Access article distributed under the terms of CC BY. Published by Elsevier Ltd.. All rights reserved.

Research

African Journals Online (AJOL)

abp

2013-06-07

Jun 7, 2013 ... Data were collected using a modified Delphi system and by analysis of grant and annual .... Although no outbreak of yellow fever had been reported from Chad ..... paralysis (AFP) surveillance and incidence of poliomyelitis,.

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

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

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.

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...

Changes in Chad: the results of a KAP survey.

Science.gov (United States)

Tafforeau, J; Damiba, A; Maternowska, M C

1990-12-01

This, the 1st KAP survey to be conducted in Chad, surveyed 1222 women aged 12-49 at 6 health or social centers in N'Djamena in 1988, and summarized the information obtained from 21 focus groups. The sujbects were 25 years old on average; 94% were in union; 33% were in polygamous marriages, usually older women. 8% of Muslims and 17% of Christians were in a consensual union. Educational achievement was higher among younger women and Christians. 49% had income from the informal economy. Most valued the economic advantages of large families, which they believed resided in ancestors. Some noted the poulation pressures of urban living. 27% stated they were pregnant. Fertility was lower among Christians and those in monogamous marriages. Women of higher socioeconomic status had more children. Average age of 1st pregnancy was 16 years, lower in Muslims and uneducated women. Average weaning age was 17.8 months; average postpartum abstinence was 4.6 months, longer among Christians. The mean desired birth spacing interval was 26 months. 89% desired more children. The average ideal family size was 7.25, 8.6 for those 29 years old. The concept of birth planning was new to most, and ocnsidered a European idea contrary to African traditions. 31% could name a modern birth control method, increased to 58% with prompting, but only 3.2% had used one, and 1.3% were currently using. The cost of modern contraceptives is prohibitive for Chadians whose average GNP is $129. 56% expressed an interest on modern contraception for spacing, indicating a large unmet need.

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...

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

Science.gov (United States)

Larasati, Aisyah; Hajji, Apif Miftahul

2017-09-01

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

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

Directory of Open Access Journals (Sweden)

Fitri Ismiyanti

2015-09-01

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

Rio 2016 financial statements

OpenAIRE

2015-01-01

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

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

International Nuclear Information System (INIS)

Liverman, J.L.

1977-09-01

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

Sustainability Insights from the Mission Statements of Leading Brazilian Universities

Science.gov (United States)

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

2016-01-01

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

Lake Chad Total Surface Water Area as Derived from Land Surface Temperature and Radar Remote Sensing Data

Directory of Open Access Journals (Sweden)

Frederick Policelli

2018-02-01

Full Text Available Lake Chad, located in the middle of the African Sahel belt, underwent dramatic decreases in the 1970s and 1980s leaving less than ten percent of its 1960s surface water extent as open water. In this paper, we present an extended record (dry seasons 1988–2016 of the total surface water area of the lake (including both open water and flooded vegetation derived using Land Surface Temperature (LST data (dry seasons 2000–2016 from the NASA Terra MODIS sensor and EUMETSAT Meteosat-based LST measurements (dry seasons 1988–2001 from an earlier study. We also examine the total surface water area for Lake Chad using radar data (dry seasons 2015–2016 from the ESA Sentinel-1a mission. For the limited number of radar data sets available to us (18 data sets, we find on average a close match between the estimates from these data and the corresponding estimates from LST, though we find spatial differences in the estimates using the two types of data. We use these spatial differences to adjust the record (dry seasons 2000–2016 from MODIS LST. Then we use the adjusted record to remove the bias of the existing LST record (dry seasons 1988–2001 derived from Meteosat measurements and combine the two records. From this composite, extended record, we plot the total surface water area of the lake for the dry seasons of 1988–1989 through 2016–2017. We find for the dry seasons of 1988–1989 to 2016–2017 that the maximum total surface water area of the lake was approximately 16,800 sq. km (February and May, 2000, the minimum total surface water area of the lake was approximately 6400 sq. km (November, 1990, and the average was approximately 12,700 sq. km. Further, we find the total surface water area of the lake to be highly variable during this period, with an average rate of increase of approximately 143 km2 per year.

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.

Comparison of milk fatty acid profiles measured on Kouri cows near Lake Chad and on dairy cattle as reported by meta-analytical data.

Science.gov (United States)

Bada Algom, O; Fabry, C; Leroy, P L; Hornick, J-L

2017-06-01

Kouri (Bos taurus) is a breed aboriginal from Lake Chad and threatened with extinction. This study aimed to compare milk fatty acid profiles measured on Kouri cows and on high-yielding dairy cattle in Europe and elsewhere as reported by meta-analytical data (22 experimentations). Milk samples were collected from 14 Kouri dairy cows in dry season (March to June) and fatty acids (FA) were determined by gas chromatography. Overall, 32 FA have been identified. Kouri showed lower values (P pastures by Kouri cows.

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...

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.

Provision of healthcare in a remote base of operations in southern Chad.

Science.gov (United States)

Hickey, J P

2010-09-01

The Irish Defence Forces maintained a presence in south eastern Chad under the authority of the United Nations Security Council from January 2008 until May 2010, operating in a peace support role as the lead contingent in a multinational battalion. In September 2009 the task of establishing a forward operating base in a remote location within the area of operations was ordered by mission headquarters. Irish and Finnish troops duly deployed and began the task of establishing a safe and secure base from which to operate. This involved securing the location, installing accommodation, electricity, lighting and facilities for ablutions, removing natural hazards, establishing secure communications and ensuring rapid access and egress in the event of hostile contact or emergency. The incidence of disease at this location was low, with the notable exception of a limited outbreak of gastroenteritis. The high standard of engineering work carried out around the camp, especially the latrines, washing facilities and other hygiene measures, significantly contributed to minimising the transmission of infectious disease. The past experiences of the Defence Forces in Congo, Lebanon, East Timor, Eritrea and Liberia have led to a high standard of forward planning and logistical awareness within the organisation which served personnel well in this latest mission. Copyright © 2010 Elsevier Ltd. All rights reserved.

Factors determining water treatment behavior for the prevention of cholera in Chad.

Science.gov (United States)

Lilje, Jonathan; Kessely, Hamit; Mosler, Hans-Joachim

2015-07-01

Cholera is a well-known and feared disease in developing countries, and is linked to high rates of morbidity and mortality. Contaminated drinking water and the lack of sufficient treatment are two of the key causes of high transmission rates. This article presents a representative health survey performed in Chad to inform future intervention strategies in the prevention and control of cholera. To identify critical psychological factors for behavior change, structured household interviews were administered to N = 1,017 primary caregivers, assessing their thoughts and attitudes toward household water treatment according to the Risk, Attitude, Norm, Ability, and Self-regulation model. The intervention potential for each factor was estimated by analyzing differences in means between groups of current performers and nonperformers of water treatment. Personal risk evaluation for diarrheal diseases and particularly for cholera was very low among the study population. Likewise, the perception of social norms was found to be rather unfavorable for water treatment behaviors. In addition, self-reported ability estimates (self-efficacy) revealed some potential for intervention. A mass radio campaign is proposed, using information and normative behavior change techniques, in combination with community meetings focused on targeting abilities and personal commitment to water treatment. © The American Society of Tropical Medicine and Hygiene.

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.

Etiological, clinical, and therapeutic aspects of acute generalized peritonitis in N'Djamena, Chad.

Science.gov (United States)

Choua, O; Ali, M M; Kaboro, M; Moussa, K M; Anour, M

2017-08-01

Our aim was to define the epidemiological profile of acute generalized peritonitis in N'Djamena, Chad. This retrospective study, conducted in the general surgery department of the National Reference General Hospital, examined the files of 492 patients who underwent surgery for acute generalized peritonitis from June 2007 to December 2012. Epidemiological, clinical, paraclinical, and therapeutic characteristics were described. Acute generalized peritonitis accounted for 35.2 % of all visceral surgical emergencies. Male patients were at highest risk (sex-ratio 6.5). The patients' mean age was 25.8 years (range 1 to 70 years). All patients had abdominal pain. The leading cause was traumatic visceral perforation by stabbing or a firearm in 226 cases (46 %), followed by diffuse appendiceal peritonitis. Primary peritonitis was rare. The principal procedure was surgical excision and suture. The mean time to consultation was 3 days and the mean hospital stay 8.5 days. The morbidity rate was 16.8 %, dominated by wound infection. The mortality rate was 6.8 %. Abdominal trauma is the major cause of acute generalized peritonitis in N'Djamena. Prognosis depends on time to surgical management.

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.

Effect of a serogroup A meningococcal conjugate vaccine (PsA-TT) on serogroup A meningococcal meningitis and carriage in Chad: a community study [corrected].

Science.gov (United States)

Daugla, D M; Gami, J P; Gamougam, K; Naibei, N; Mbainadji, L; Narbé, M; Toralta, J; Kodbesse, B; Ngadoua, C; Coldiron, M E; Fermon, F; Page, A-L; Djingarey, M H; Hugonnet, S; Harrison, O B; Rebbetts, L S; Tekletsion, Y; Watkins, E R; Hill, D; Caugant, D A; Chandramohan, D; Hassan-King, M; Manigart, O; Nascimento, M; Woukeu, A; Trotter, C; Stuart, J M; Maiden, McJ; Greenwood, B M

2014-01-04

A serogroup A meningococcal polysaccharide-tetanus toxoid conjugate vaccine (PsA-TT, MenAfriVac) was licensed in India in 2009, and pre-qualified by WHO in 2010, on the basis of its safety and immunogenicity. This vaccine is now being deployed across the African meningitis belt. We studied the effect of PsA-TT on meningococcal meningitis and carriage in Chad during a serogroup A meningococcal meningitis epidemic. We obtained data for the incidence of meningitis before and after vaccination from national records between January, 2009, and June, 2012. In 2012, surveillance was enhanced in regions where vaccination with PsA-TT had been undertaken in 2011, and in one district where a reactive vaccination campaign in response to an outbreak of meningitis was undertaken. Meningococcal carriage was studied in an age-stratified sample of residents aged 1-29 years of a rural area roughly 13-15 and 2-4 months before and 4-6 months after vaccination. Meningococci obtained from cerebrospinal fluid or oropharyngeal swabs were characterised by conventional microbiological and molecular methods. Roughly 1·8 million individuals aged 1-29 years received one dose of PsA-TT during a vaccination campaign in three regions of Chad in and around the capital N'Djamena during 10 days in December, 2011. The incidence of meningitis during the 2012 meningitis season in these three regions was 2·48 per 100,000 (57 cases in the 2·3 million population), whereas in regions without mass vaccination, incidence was 43·8 per 100,000 (3809 cases per 8·7 million population), a 94% difference in crude incidence (pvaccinated regions. 32 serogroup A carriers were identified in 4278 age-stratified individuals (0·75%) living in a rural area near the capital 2-4 months before vaccination, whereas only one serogroup A meningococcus was isolated in 5001 people living in the same community 4-6 months after vaccination (adjusted odds ratio 0·019, 95% CI 0·002-0·138; p<0·0001). PSA-TT was highly

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

ChAd63-MVA-vectored blood-stage malaria vaccines targeting MSP1 and AMA1: assessment of efficacy against mosquito bite challenge in humans.

Science.gov (United States)

Sheehy, Susanne H; Duncan, Christopher J A; Elias, Sean C; Choudhary, Prateek; Biswas, Sumi; Halstead, Fenella D; Collins, Katharine A; Edwards, Nick J; Douglas, Alexander D; Anagnostou, Nicholas A; Ewer, Katie J; Havelock, Tom; Mahungu, Tabitha; Bliss, Carly M; Miura, Kazutoyo; Poulton, Ian D; Lillie, Patrick J; Antrobus, Richard D; Berrie, Eleanor; Moyle, Sarah; Gantlett, Katherine; Colloca, Stefano; Cortese, Riccardo; Long, Carole A; Sinden, Robert E; Gilbert, Sarah C; Lawrie, Alison M; Doherty, Tom; Faust, Saul N; Nicosia, Alfredo; Hill, Adrian V S; Draper, Simon J

2012-12-01

The induction of cellular immunity, in conjunction with antibodies, may be essential for vaccines to protect against blood-stage infection with the human malaria parasite Plasmodium falciparum. We have shown that prime-boost delivery of P. falciparum blood-stage antigens by chimpanzee adenovirus 63 (ChAd63) followed by the attenuated orthopoxvirus MVA is safe and immunogenic in healthy adults. Here, we report on vaccine efficacy against controlled human malaria infection delivered by mosquito bites. The blood-stage malaria vaccines were administered alone, or together (MSP1+AMA1), or with a pre-erythrocytic malaria vaccine candidate (MSP1+ME-TRAP). In this first human use of coadministered ChAd63-MVA regimes, we demonstrate immune interference whereby responses against merozoite surface protein 1 (MSP1) are dominant over apical membrane antigen 1 (AMA1) and ME-TRAP. We also show that induction of strong cellular immunity against MSP1 and AMA1 is safe, but does not impact on parasite growth rates in the blood. In a subset of vaccinated volunteers, a delay in time to diagnosis was observed and sterilizing protection was observed in one volunteer coimmunized with MSP1+AMA1-results consistent with vaccine-induced pre-erythrocytic, rather than blood-stage, immunity. These data call into question the utility of T cell-inducing blood-stage malaria vaccines and suggest that the focus should remain on high-titer antibody induction against susceptible antigen targets.

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.

Are Salmonella-Induced Gastroenteritis Neglected in Developing Countries? Feedback from Microbiological Investigations in N'Djamena Hospitals, Chad.

Directory of Open Access Journals (Sweden)

Djim-Adjim Tabo

Full Text Available Salmonella is considered to be one of the main pathogens causing human gastroenteritis worldwide. Looking for Salmonella in Africa in patients suffering from gastroenteritis is rather unusual, and the use of antibiotics is not subject to any regulation. This study intends for stressing the possible prominent importance of Salmonella in digestive diseases in Africa as well as identifying antimicrobial resistance of Salmonella isolates from faeces samples of human origin. All samples were collected from five N'Djamena hospitals, from patients suffering from diarrhoea. The collecting was undertaken over two periods of six months each: from August 2010 to January 2011 and from September 2011 to February 2012. Salmonella isolates were obtained by standard cultivation and serotyping methods. A total of 43 Salmonella isolates were identified, belonging to 21 different serovars. The most prevalent serovar was Salmonella Stanleyville (n = 7, followed by S. Anatum (n = 4 and S. Kottbus (n = 3. The other serovars were under-represented. The majority of these isolates were susceptible to all antibiotics tested (CLSI Standards, except two S. Enteritidis isolates that exhibited resistance to fluoroquinolones. The different serovars and antibiotic resistance profiles that were observed highlight the substantial diversity of Salmonella in N'Djamena, Chad. Roughly, one out of ten patients who consulted for gastroenteritis was shedding Salmonella spp. and none of them would have been diagnosed outside the context of this research program. This study may encourage local clinicians to explore more often salmonellosis suspicion in their daily practice.

Streptomyces gamaensis sp. nov., a novel actinomycete with antifungal activity isolated from soil in Gama, Chad.

Science.gov (United States)

Zhao, Shanshan; Ye, Lan; Liu, Chongxi; Abagana, Adam Yacoub; Zheng, Weiwei; Sun, Pengyu; Li, Jiansong; Xiang, Wensheng; Wang, Xiangjing

2017-04-01

During an investigation exploring potential sources of novel species and natural products, a novel actinomycete with antifungal activity, designated strain NEAU-Gz11 T , was isolated from a soil sample, which was collected from Gama, Chad. The isolate was found to have morphological and chemotaxonomic characteristics typical of members of the genus Streptomyces. 16S rRNA gene sequence similarity studies showed that strain NEAU-Gz11 T belongs to the genus Streptomyces with high sequence similarity to Streptomyces hiroshimensis JCM 4098 T (98.0 %). Similarities to other type strains of the genus Streptomyces were lower than 98.0 %. However, the physiological and biochemical characteristics and low levels of DNA-DNA relatedness could differentiate the isolate genotypically and phenotypically from S. hiroshimensis JCM 4098 T . Therefore, the strain is concluded to represent a novel species of the genus Streptomyces, for which the name Streptomyces gamaensis sp. nov. is proposed. The type strain is NEAU-Gz11 T (=CGMCC 4.7304 T =DSM 101531 T ).

Financial Statement Math

OpenAIRE

2007-01-01

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

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

Science.gov (United States)

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

2015-01-01

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

Evaluation of Multimodal Imaging Biomarkers of Prostate Cancer

Science.gov (United States)

2016-11-01

relationship prostate cancer growth, androgen receptor (AR) levels, hypoxia, and translocator protein (TSPO) levels. As described in the statement of work... bladder uptake) that enable robust detection of small prostate cancers . In contrast, high background and variable uptake of FDHT and FMISO confounded the...Award Number: W81XWH-12-1-0245 TITLE: Evaluation of Multimodal Imaging Biomarkers of Prostate Cancer PRINCIPAL INVESTIGATOR: Christopher Chad

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

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...

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

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

Science.gov (United States)

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

2018-01-01

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

Reading and understanding financial statements.

Science.gov (United States)

White, Joseph P

2005-01-01

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

MISSION STATEMENTS IN HIGHER EDUCATION: CONTEXT ANALYSIS AND RESEARCH AGENDA

OpenAIRE

Gordan Camelia; Pop Marius Dorel

2013-01-01

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

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.

Remote sensing appraisal of Lake Chad shrinkage connotes severe impacts on green economics and socio-economics of the catchment area.

Science.gov (United States)

Onamuti, Olapeju Y; Okogbue, Emmanuel C; Orimoloye, Israel R

2017-11-01

Lake Chad commonly serves as a major hub of fertile economic activities for the border communities and contributes immensely to the national growth of all the countries that form its boundaries. However, incessant and multi-decadal drying via climate change pose greater threats to this transnational water resource, and adverse effects on ecological sustainability and socio-economic status of the catchment area. Therefore, this study assessed the extent of shrinkage of Lake Chad using remote sensing. Landsat imageries of the lake and its surroundings between 1987 and 2005 were retrieved from Global Land Cover Facility website and analysed using Integrated Land and Water Information System version 3.3 (ILWIS 3.3). Supervised classification of area around the lake was performed into various land use/land cover classes, and the shrunk part of its environs was assessed based on the land cover changes. The shrinkage trend within the study period was also analysed. The lake water size reduced from 1339.018 to 130.686 km 2 (4.08-3.39%) in 1987-2005. The supervised classification of the Landsat imageries revealed an increase in portion of the lake covered by bare ground and sandy soil within the reference years (13 490.8-17 503.10 km 2 ) with 4.98% total range of increase. The lake portion intersected with vegetated ground and soil also reduced within the period (11 046.44-10 078.82 km 2 ) with 5.40% (967.62 km 2 ) total decrease. The shrunk part of the lake covered singly with vegetation increased by 2.74% from 1987 to 2005. The shrunk part of the lake reduced to sand and turbid water showed 5.62% total decrease from 1987 to 2005 and a total decrease of 1805.942 km 2 in area. The study disclosed an appalling rate of shrinkage and damaging influences on the hydrologic potential, eco-sustainability and socio-economics of the drainage area as revealed using ILWIS 3.3.

CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

OpenAIRE

Tănase Alin-Eliodor; Calotă Traian-Ovidiu

2013-01-01

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

ERS statement on protracted bacterial bronchitis in children.

Science.gov (United States)

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

2017-08-01

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

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

Directory of Open Access Journals (Sweden)

Pilar Mur Dueñas

2014-02-01

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

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...

Actinomadura gamaensis sp. nov., a novel actinomycete isolated from soil in Gama, Chad.

Science.gov (United States)

Abagana, Adam Yacoub; Sun, Pengyu; Liu, Chongxi; Cao, Tingting; Zheng, Weiwei; Zhao, Shanshan; Xiang, Wensheng; Wang, Xiangjing

2016-06-01

A novel single spore-producing actinomycete, designated strain NEAU-Gz5(T), was isolated from a soil sample from Gama, Chad. A polyphasic taxonomic study was carried out to establish the status of this strain. The diamino acid present in the cell wall is meso-diaminopimelic acid. Glucose, mannose and madurose occur in whole cell hydrolysates. The polar lipids were found to consist of diphosphatidylglycerol, phosphatidylethanolamine, phosphatidylinositol mannoside and an unidentified glycolipid. The predominant menaquinones were identified as MK-9(H8) and MK-9(H6). The predominant cellular fatty acids were found to be C16:0, iso-C15:0, iso-C16:0 and C18:0 10-methyl. Phylogenetic analysis based on the 16S rRNA gene showed that strain NEAU-Gz5(T) belongs to the genus Actinomadura and is closely related to Actinomadura oligospora JCM 10648(T) (ATCC 43269(T); 98.3 % similarity). However, the low level of DNA-DNA relatedness and some different phenotypic characteristics allowed the strain to be distinguished from its close relatives. Therefore, it is concluded that strain NEAU-Gz5(T) represents a novel species of the genus of Actinomadura, for which the name Actinomadura gamaensis sp. nov. is proposed. The type strain is NEAU-Gz5(T) (= CGMCC 4.7301(T) = DSM 100815(T)).

7 CFR 1206.41 - Financial statements.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2013-08-16

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

NCI and the Republic of Peru Sign Statement of Intent

Science.gov (United States)

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

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

Science.gov (United States)

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

2007-04-01

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

7 CFR 1218.51 - Financial statements.

Science.gov (United States)

2010-01-01

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

Malnutrition and Mortality Patterns among Internally Displaced and Non-Displaced Population Living in a Camp, a Village or a Town in Eastern Chad

Science.gov (United States)

Guerrier, Gilles; Zounoun, Malaïka; Delarosa, Olimpia; Defourny, Isabelle; Lacharite, Michelo; Brown, Vincent; Pedalino, Biagio

2009-01-01

Background Certain population groups have been rendered vulnerable in Chad because of displacement of more than 200,000 people over the last three years as a result of mass violence against civilians in the east of the country. The objective of the study was to assess mortality and nutritional patterns among displaced and non-displaced population living in camps, villages and a town in the Ouddaï and Salamat regions of Chad. Methodology Between May and October 2007, two stage, 30-cluster household surveys were conducted among 43,900 internally displaced persons (IDPs) living in camps in Ouaddai region (n = 898 households), among 19,400 non-displaced persons (NDPs) living in 42 villages in Ouaddai region (n = 900 households) and among 17,000 NDPs living in a small town in Salamat region (n = 901 households). Data collection included anthropometric measurements, measles vaccination rates and retrospective mortality. Crude mortality rate (CMR), mortality rate among children younger than 5 years (U5MR), causes of death and the prevalence of wasting (weight-for-height z score malnutrition rates (according to the WHO definition) among 904 IDP children, 956 NDPs children living in a village, 901 NDP children living in a town aged 6 to 59 months were 20.6% (95% CI, 17.9%–23.3%), 16.4% (95% CI, 14.0%–18.8%) and 10.1% (95% CI, 8.1%–12.2%) respectively. The study found a high mortality rate among IDPs and an elevated prevalence of wasting not only in IDP camps but also in villages located in the same region. The town-dweller population remains at risk of malnutrition. Appropriate contingency plans need to be made to ensure acceptable living standards for these populations. PMID:19956627

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…

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.

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.

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

Science.gov (United States)

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

2013-10-15

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

Trends on port concession disclosures in concessionaire financial statements in Bulgaria

Directory of Open Access Journals (Sweden)

Galina Sabcheva

2018-05-01

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

The Twenty Statement Test in Teacher Development

Directory of Open Access Journals (Sweden)

Ahmet Aypay

2011-10-01

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

The Twenty Statement Test in Teacher Development

Directory of Open Access Journals (Sweden)

Ahmet Aypay

2011-04-01

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

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

OpenAIRE

Hani, Syafrida; UMSU, Hafsah

2017-01-01

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

December 2012 Connecticut School Shooting Position Statement

Science.gov (United States)

Journal of School Violence, 2013

2013-01-01

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

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

Reliability of the Anthropometric Indicators of Acute Malnutrition in Pastoralist Populations: Secondary Analysis of a Recent Survey in Bahr-El-Ghazal, Chad

International Nuclear Information System (INIS)

Guesdon, Benjamin; Camara, Facely; Ait Aissa, Myriam

2014-01-01

Full text: A cross-sectional survey conducted by ACF among the Gorane pastoralist population of the north Bahr-El-Ghazal region, Chad, in April 2013, confirmed the existence of a massive difference in the diagnosis of acute malnutrition according to Mid Upper Arm Circumference (MUAC) and Weight-for-Height Z-score (WHZ), with WHZ returning much larger estimates of acute malnutrition than MUAC. While both indicators are recommended proxies to identify 6 to 59 months old children suffering from non-oedematous acute malnutrition, a previously formulated hypothesis is that WHZ overestimates the diagnosis of acute malnutrition among pastoralist children because of their assumed slender morphology. An alternative hypothesis is that MUAC underestimates acute malnutrition in the older, male, and non-stunted children. We aimed at testing these hypotheses, as well as evaluating if MUAC could be considered as a suitable stand-alone criterion in this context. Besides anthropometric measurements (including sitting height), statements of the caretaker regarding child’s morbidity, loss of weight and lack of food intake has been collected. We first assessed the association between risk factors such as age, sex, stunting and proportion of legs in total body size, and MUAC- or WHZ-based diagnoses. We then described the cases of moderate or severe acute malnutrition diagnosed by WHZ but not by MUAC in terms of slender morphology (high height-for-age and/or long legs compared to the trunk) and vulnerability (anthropometric deficits and caretaker’s anamnesis). Finally, we defined alternative indicators of acute malnutrition by combining subjective statements of the caretaker and anthropometric deficits (underweight without stunting). We assessed if MUAC diagnosis was, more than WHZ, associated with these indicators, first through sensitivity and specificity calculations, then through logistic regression. Analyses were further stratified by legs proportion. Having a high proportion

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...

Continuation of Health Behaviors: Psychosocial Factors Sustaining Drinking Water Chlorination in a Longitudinal Study from Chad

Directory of Open Access Journals (Sweden)

Jonathan Lilje

2016-11-01

Full Text Available Behavior that has changed following promotion campaigns is usually not maintained at its initial level. Psychosocial factors for initiating behavior are often not the same as for the continuation of health behaviors such as water treatment and are much less understood. Better knowledge of factors for behavioral continuation would help to improve programs, both in the design of strategies for sustainable behavior change and by defining stronger criteria for the evaluation of sustainability. This study compared the mindsets of caregivers who continuously performed household drinking water treatment over time with individuals that stopped doing so in a population sample from Chad. Several factors from health psychology based on the Risks, Attitudes, Norms, Abilities, and Self-Regulation (RANAS model were used to compare the two groups and examine their differing development. Normative factors such as others’ behavior, personal obligation, social support and discourse, perceived self-efficacy convictions, action control, and intention best discriminated between the two groups and developed significantly more positively over time for continuers of water treatment. These factors should be considered when designing future interventions intended to lead to sustainable behavior change.

17 CFR 250.28 - Inconsistent financial statements.

Science.gov (United States)

2010-04-01

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

Meaning of counterfactual statements in quantum physics

International Nuclear Information System (INIS)

Stapp, H.P.

1998-01-01

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

18 CFR 706.410 - Confidentiality of statements.

Science.gov (United States)

2010-04-01

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

48 CFR 52.247-6 - Financial Statement.

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

Chen, Suduan

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Eric I Benchimol

2015-10-01

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

32 CFR 651.23 - Environmental impact statement.

Science.gov (United States)

2010-07-01

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

46 CFR 504.7 - Environmental impact statements.

Science.gov (United States)

2010-10-01

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

22 CFR 216.7 - Environmental impact statements.

Science.gov (United States)

2010-04-01

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

Defense AT and L Magazine. Vol. 42, no. 5, September-October 2013

Science.gov (United States)

2013-09-01

DAU Visual Arts and Press Randy Weekes Defense AT&L Editorial Staff Managing Editor/Senior Editor, DAU Press Benjamin Tyree Online Content Editor... ROAD FT BELVOIR VA 22060-5565 Disclaimer Statements of fact or opinion appearing in Defense AT&L are solely those of the authors and are not nec...programs that we cannot reasonably expect to pay for in the future. The author can be contacted at Chad.Ohlandt@osd.mil. Where Can You Get the Latest

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.

Environmental impact statement law and environmental impact statement administration regulation

International Nuclear Information System (INIS)

Feldmann, F.J.

1991-01-01

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

COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE

Directory of Open Access Journals (Sweden)

Nicolae ECOBICI

2010-09-01

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

GASB Statement No. 3 Guides Deposits, Investments.

Science.gov (United States)

Barker, Linda A.

1986-01-01

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

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

Directory of Open Access Journals (Sweden)

Suduan Chen

2014-01-01

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

42 CFR 460.208 - Financial statements.

Science.gov (United States)

2010-10-01

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

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

OpenAIRE

Rooij, Doris

2009-01-01

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

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

OpenAIRE

Shahriar AZIZI; Vahid MAKIZADEH

2014-01-01

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

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. ...

High-coercivity minerals from North African Humid Period soil material deposited in Lake Yoa (Chad)

Science.gov (United States)

Just, J.; Kroepelin, S.; Wennrich, V.; Viehberg, F. A.; Wagner, B.; Rethemeyer, J.; Karls, J.; Melles, M.

2015-12-01

The Holocene is a period of fundamental climatic change in North Africa. Humid conditions during the so-called African Humid Period (AHP) have favored the formation of big lake systems. Only very few of these lakes persist until today. One of them is Lake Yoa (19°03'N/20°31'E) in the Ounianga Basin, Chad, which maintains its water level by ground water inflow. Here we present the magnetic characteristics together with proxies for lacustrine productivity and biota of a sediment core (Co1240) from Lake Yoa, retrieved in 2010 within the framework of the Collaborative Research Centre 806 - Our Way to Europe (Deutsche Forschungsgemeinschaft). Magnetic properties of AHP sediments show strong indications for reductive diagenesis. An up to ~ 80 m higher lake level is documented by lacustrine deposits in the Ounianga Basin, dating to the early phase of the AHP. The higher lake level and less strong seasonality restricted deep mixing of the lake. Development of anoxic conditions consequently lead to the dissolution of iron oxides. An exception is an interval with high concentration of high-coercivity magnetic minerals, deposited between 7800 - 8120 cal yr BP. This interval post-dates the 8.2 event, which was dry in Northern Africa and probably caused a reduced vegetation cover. We propose that the latter resulted in the destabilization of soils around Lake Yoa. After the re-establishment of humid conditions, these soil materials were eroded and deposited in the lake. Magnetic minerals appear well preserved in the varved Late Holocene sequence, indicating (sub-) oxic conditions in the lake. This is surprising, because the occurrence of varves is often interpreted as an indicator for anoxic conditions of the lake water. However, the salinity of lake water rose strongly after the AHP. We therefore hypothesize that the conservation of varves and absence of benthic organisms rather relates to the high salinity than to anoxic conditions.

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.

21 CFR 801.61 - Statement of identity.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-11-17

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

7 CFR 1209.239 - Financial statements.

Science.gov (United States)

2010-01-01

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

7 CFR 29.2 - Policy statement.

Science.gov (United States)

2010-01-01

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

7 CFR 29.9402 - Policy statement.

Science.gov (United States)

2010-01-01

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

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...

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

NARCIS (Netherlands)

D. de Rooij (Doris)

2009-01-01

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

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

OpenAIRE

Alina Teodora Ciuhureanu; Nicolae Balteş; Hortensia Gorski

2009-01-01

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

Corporate Information Management Financial Statements

National Research Council Canada - National Science Library

Gimble, Thomas

1995-01-01

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

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

Science.gov (United States)

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

2017-10-25

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

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

OpenAIRE

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

2015-01-01

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

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

Science.gov (United States)

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

2015-09-01

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

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)

89. Estudio multicéntrico español de la capacidad predictiva de las escalas de riesgo CHADS2 y CHA2DS2vasc en el accidente cerebrovascular tras cirugía coronaria aislada

Directory of Open Access Journals (Sweden)

E. Martín

2012-04-01

Resultados: Veinte mil novecientos ochenta pacientes incluidos, 282 desarrollaron ACV postoperatorio (1,34%. La incidencia de ACV fue superior en pacientes con insuficiencia cardíaca congestiva (ICC y/o fracción de eyección inferior al 40% (4,10 vs 0,83%, diabéticos (1,70 vs 1,11%, hipertensos (1,60 vs 0,98%, ACV previo (2,72 vs 1,26% y a enfermedad arterial periférica (EAP (3,04 vs 1,04%; p < 0,05. En el análisis multivariante, ICCC (odds ratio [OR]: 4,06, ACV previo (OR: 1,48, EAP (OR: 1,49 constituyeron factores de riesgo independientes para el desarrollo de ACV postoperatorio (p < 0,05. El AUC para CHADS2 fue 0,666, y para CHA2DS2VASc 0,655 (p < 0,0001. La distribución de las tasas de ACV postoperatorio según las puntuaciones de las anteriores escalas se recoge en la figura 1 (p < 0,0001. Conclusiones: Las escalas de riesgo CHADS2 y CHA2DS-2VASC pueden resultar útiles en la práctica clínica para estratificar el riesgo de desarrollo de ACV postoperatorio en pacientes sometidos a CCA.

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

Science.gov (United States)

Krol, D G H; de Kruif, J

2013-01-01

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

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

Science.gov (United States)

2010-01-01

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

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

Milk Consumption in the Milk Bars of the City of N’Djamena in Chad

Directory of Open Access Journals (Sweden)

M. O. Koussou

2007-01-01

Full Text Available Out-of-home milk consumption has been increasing for the past ten years in N’Djamena, capital of Chad, through small shops called milk bars. In order to understand the reasons for this new dynamic, 180 consumers chosen at random in 36 of these places were interviewed by means of a transversal survey conducted in March-April 2007. The surveyed consumers were on average 31 years old, unmarried for the majority (54%, originated from the Sahara-Sahelian region (84% and worked in the informal sector (half of them. More than one third (37% bought milk “to take away” and the rest consumed it in the bars, mostly in the evening (79%. The dairy products consisted in sweetened fresh milk (halib and cultured whole milk (rayeb often consumed with bread. Average consumed quantities per client were 11.5 L/month for fresh milk and 19.5 L/month for rayeb. Quantities varied according to the season and the origin of the client. A consumption peak occurred during the hot dry season when production was at its lowest level. However, the price of these two products was stable at 1000 FCFA/L throughout the year, because of the existence of supply contracts with the milk bars. The farm origin of fresh or fermented whole milk greatly influenced the consumers’ choice. Suggestions are made to improve milk supply during the hot season so as to meet the increasing demand.

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 ...

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.

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.

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...

14 February 2012 - Ambassadors from Algeria, Brunei Darussalam, Canada, Chad, Tunisia, Permanent Representatives to the United Nations Office at Geneva in the LHC tunnel at Point 1, ATLAS visitor centre, and ATLAS underground experimental area, throughout accompanied by Advisers P. Fassnacht, E. Tsesmelis and R. Voss

CERN Multimedia

Jean-Claude Gadmer

2012-01-01

14 February 2012 - Ambassadors from Algeria, Brunei Darussalam, Canada, Chad, Tunisia, Permanent Representatives to the United Nations Office at Geneva in the LHC tunnel at Point 1, ATLAS visitor centre, and ATLAS underground experimental area, throughout accompanied by Advisers P. Fassnacht, E. Tsesmelis and R. Voss

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...

Water balance-based estimation of groundwater recharge in the Lake Chad Basin

Science.gov (United States)

Babamaaji, R. A.; Lee, J.

2012-12-01

Lake Chad Basin (LCB) has experienced drastic changes of land cover and poor water management practices during the last 50 years. The successive droughts in the 1970s and 1980s resulted in the shortage of surface water and groundwater resources. This problem of drought and shortage of water has a devastating implication on the natural resources of the Basin with great consequence on food security, poverty reduction and quality of life of the inhabitants in the LCB. Therefore, understanding the change of land use and its characteristics must be a first step to find how such changes disturb the water cycle especially the groundwater in the LCB. The abundance of groundwater is affected by the climate change through the interaction with surface water, such as lakes and rivers, and vertical recharge through an infiltration process. Quantifying the impact of climate change on the groundwater resource requires not only reliable forecasting of changes in the major climatic variables, but also accurate estimation of groundwater recharge. Spatial variations in the land use/land cover, soil texture, topographic slope, and meteorological conditions should be accounted for in the recharge estimation. In this study, we employed a spatially distributed water balance model WetSpass to simulate a long-term average change of groundwater recharge in the LCB of Africa. WetSpass is a water balance-based model to estimate seasonal average spatial distribution of surface runoff, evapotranspiration, and groundwater recharge. The model is especially suitable for studying the effect of land use/land cover change on the water regime in the LCB. The present study describes the concept of the model and its application to the development of recharge map of the LCB.

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...

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

International Nuclear Information System (INIS)

1998-07-01

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

Final environmental statement for the geothermal leasing program

Energy Technology Data Exchange (ETDEWEB)

1973-12-31

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

AICPA allows low-cost options for compiled financial statements.

Science.gov (United States)

Reinstein, Alan; Luecke, Randall W

2002-02-01

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

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

NARCIS (Netherlands)

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

2014-01-01

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

Changes in growth and yield attributes of two selected maize varieties as influenced by application of chemical (npk) and organic (bat's manure) fertilizers in pala (chad) grown field

International Nuclear Information System (INIS)

Ridine, W.; Ngakou, A.; Mbaiguinam, M.; Namba, F.; Anna, P

2014-01-01

The present experiment was conducted in Pala, region of the Mayo-Kebi West division, in a contribution to improve maize production in Chad. The work was oriented towards the evaluation of the interactions between chemical (NPK) and organic (bat's manure) fertilizers on growth and yield attributes of TZEE-W and IB selected maize varieties. The experimental design was a (5x2)x4 factorial design in which the main factor was the proportion of organic/chemical fertilizer (%), and the maize variety as the secondary factor, comprising the following six treatments repeated four times: control (T0) with 0 % NPK and 0 % bat's manure; T1 with 100% NPK; T2 with 100% bat's manure; T3 with 75% NPK and 25% bat's manure; T4 with 75% bat's manure and 25% NPK; T5 with 50% bat's manure and 50% NPK. Results show a variation in experimental soils pH of treatments from 5.91 to 7.92, depending on the proportion of the fertilizers applied. There were significant yield differences among treatments, as well as maize varieties. The 50% NPK+50% bat's manure was found as the best treatment to significantly (p<0.0001) enhance the yield of IB (51.2 t/ha) and TZEE-W (37.9 t/ha) maize varieties compared to their respective controls (7.25 t/ha and 6.76 t/ha). These results suggest that the combination at equal proportion of NPK and bat's manure could be recommended to sustainably improve maize production in Pala-Chad, thus with a considerable alleviation of the pollution risks that have been attributed to chemical fertilizer. (author)

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...

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

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 123.23 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

40 CFR 233.12 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

Control of Bank Consolidated Financial Statements Quality

Directory of Open Access Journals (Sweden)

Margarita S. Ambarchyan

2013-01-01

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

CEA - 2012 Annual Report, 2012 Financial Statements

International Nuclear Information System (INIS)

2013-01-01

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

17 CFR 210.9-04 - Income statements.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

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

2016-06-30

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

40 CFR 271.7 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

17 CFR 210.7-04 - Income statements.

Science.gov (United States)

2010-04-01

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

14 CFR 21.130 - Statement of conformity.

Science.gov (United States)

2010-01-01

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

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

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...

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.

Nutritional Characterization and Phenolic Profiling of Moringa oleifera Leaves Grown in Chad, Sahrawi Refugee Camps, and Haiti.

Science.gov (United States)

Leone, Alessandro; Fiorillo, Giovanni; Criscuoli, Franca; Ravasenghi, Stefano; Santagostini, Laura; Fico, Gelsomina; Spadafranca, Angela; Battezzati, Alberto; Schiraldi, Alberto; Pozzi, Federica; di Lello, Sara; Filippini, Sandro; Bertoli, Simona

2015-08-12

Moringa oleifera is a plant that grows in tropical and subtropical areas of the world. Its leaves are rich of nutrients and bioactive compounds. However, several differences are reported in the literature. In this article we performed a nutritional characterization and a phenolic profiling of M. oleifera leaves grown in Chad, Sahrawi refugee camps, and Haiti. In addition, we investigated the presence of salicylic and ferulic acids, two phenolic acids with pharmacological activity, whose presence in M. oleifera leaves has been scarcely investigated so far. Several differences were observed among the samples. Nevertheless, the leaves were rich in protein, minerals, and β-carotene. Quercetin and kaempferol glycosides were the main phenolic compounds identified in the methanolic extracts. Finally, salicylic and ferulic acids were found in a concentration range of 0.14-0.33 and 6.61-9.69 mg/100 g, respectively. In conclusion, we observed some differences in terms of nutrients and phenolic compounds in M. oleifera leaves grown in different countries. Nevertheless, these leaves are a good and economical source of nutrients for tropical and sub-tropical countries. Furthermore, M. oleifera leaves are a source of flavonoids and phenolic acids, among which salicylic and ferulic acids, and therefore they could be used as nutraceutical and functional ingredients.

Is drinking water from 'improved sources' really safe? A case study in the Logone valley (Chad-Cameroon).

Science.gov (United States)

Sorlini, S; Palazzini, D; Mbawala, A; Ngassoum, M B; Collivignarelli, M C

2013-12-01

Within a cooperation project coordinated by the Association for Rural Cooperation in Africa and Latin America (ACRA) Foundation, water supplies were sampled across the villages of the Logone valley (Chad-Cameroon) mostly from boreholes, open wells, rivers and lakes as well as from some piped water. Microbiological analyses and sanitary inspections were carried out at each source. The microbiological quality was determined by analysis of indicators of faecal contamination, Escherichia coli, Enterococci and Salmonellae, using the membrane filtration method. Sanitary inspections were done using WHO query forms. The assessment confirmed that there are several parameters of health concern in the studied area; bacteria of faecal origins are the most significant. Furthermore, this study demonstrated that Joint Monitoring Programme (JMP) classification and E. coli measurement are not sufficient to state water safety. In fact, in the studied area, JMP defined 'improved sources' may provide unsafe water depending on their structure and sources without E. coli may have Enterococci and Salmonellae. Sanitary inspections also revealed high health risks for some boreholes. In other cases, sources with low sanitary risk and no E. coli were contaminated by Enterococci and Salmonellae. Better management and protection of the sources, hygiene improvement and domestic water treatment before consumption are possible solutions to reduce health risks in the Logone valley.

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...

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...

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

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.

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

Science.gov (United States)

2010-07-22

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

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

Science.gov (United States)

Towle, Nelson J.

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

7 CFR 1980.445 - Periodic financial statements and audits.

Science.gov (United States)

2010-01-01

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

Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.

Directory of Open Access Journals (Sweden)

Helene Kreysa

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

17 CFR 210.10-01 - Interim financial statements.

Science.gov (United States)

2010-04-01

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

The Interim Financial Statements: The Case of Greece

OpenAIRE

Rogdaki, E.I.; Kazantzis, Ch.

1999-01-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

Bolt, Barbara; Vincs, Robert

2015-01-01

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

Measuring financial performance: an overview of financial statements.

Science.gov (United States)

Dalsted, N L

1995-07-01

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

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.

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-07-01

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

10 CFR 51.95 - Postconstruction environmental impact statements.

Science.gov (United States)

2010-01-01

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

17 CFR 210.8-03 - Interim financial statements.

Science.gov (United States)

2010-04-01

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

17 CFR 210.8-02 - Annual financial statements.

Science.gov (United States)

2010-04-01

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

16 CFR 1.85 - Final environmental impact statements.

Science.gov (United States)

2010-01-01

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

76 FR 21345 - Environmental Impacts Statements;

Science.gov (United States)

2011-04-15

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

78 FR 48672 - Environmental Impacts Statements;

Science.gov (United States)

2013-08-09

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

SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

OpenAIRE

Cirstea Andreea; Baltariu Carmen-Alexandra

2013-01-01

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

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.

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

Science.gov (United States)

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

40 CFR 790.99 - Statement of financial responsibility.

Science.gov (United States)

2010-07-01

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

Southwestern Power Administration Combined Financial Statements, 2006-2009

Energy Technology Data Exchange (ETDEWEB)

None

2009-09-01

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

18 CFR 706.405 - Supplementary statements.

Science.gov (United States)

2010-04-01

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

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.).

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...

Saskatchewan Energy Holdings Ltd. consolidated financial statements

International Nuclear Information System (INIS)

1991-01-01

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

Genesis and Development of Consolidated Financial Statements

OpenAIRE

Kostyantyn Bezverkhiy

2015-01-01

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

Saskatchewan Energy Holdings Ltd. consolidated financial statements

Energy Technology Data Exchange (ETDEWEB)

1991-01-01

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

Control of Bank Consolidated Financial Statements Quality

OpenAIRE

Margarita S. Ambarchyan

2013-01-01

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

7 CFR 4279.137 - Financial statements.

Science.gov (United States)

2010-01-01

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

29 CFR 570.101 - Introductory statement.

Science.gov (United States)

2010-07-01

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

Environmental impact statement 1987. Umweltgutachten 1987

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

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

7 CFR 400.203 - Financial statement and certification.

Science.gov (United States)

2010-01-01

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

46 CFR 403.120 - Notes to financial statements.

Science.gov (United States)

2010-10-01

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

12 CFR 18.5 - Alternative annual disclosure statements.

Science.gov (United States)

2010-01-01

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

8 CFR 286.5 - Remittance and statement procedures.

Science.gov (United States)

2010-01-01

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

Mission statements: selling corporate values to employees.

Science.gov (United States)

Klemm, M; Sanderson, S; Luffman, G

1991-06-01

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

40 CFR 1502.19 - Circulation of the environmental impact statement.

Science.gov (United States)

2010-07-01

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

40 CFR 124.61 - Final environmental impact statement.

Science.gov (United States)

2010-07-01

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

12 CFR 226.7 - Periodic statement.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2010-09-20

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

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

Directory of Open Access Journals (Sweden)

Justyna Fijalkowska

2008-04-01

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

Effects of a behavior change campaign on household drinking water disinfection in the Lake Chad basin using the RANAS approach.

Science.gov (United States)

Lilje, Jonathan; Mosler, Hans-Joachim

2018-04-01

Worldwide, an estimated 700 million people rely on unimproved drinking water sources; even more consume water that is not safe to drink. Inadequate drinking water quality constitutes a major risk factor for cholera and other diarrheal diseases around the globe, especially for young children in developing countries. Household water treatment and safe storage systems represent an intermediate solution for settings that lack infrastructure supplying safe drinking water. However, the correct and consistent usage of such treatment technologies rely almost exclusively on the consumer's behavior. This study targeted at evaluating effects of a behavior change campaign promoting the uptake of household drinking water chlorination in communities along the Chari and Logone rivers in Chad. The campaign was based on formative research using health psychological theory and targeted several behavioral factors identified as relevant. A total of 220 primary caregivers were interviewed concerning their household water treatment practices and mindset related to water treatment six months after the campaign. The Risks, Attitudes, Norms, Abilities, and Self-regulation (RANAS) model was used to structure the interviews as the RANAS approach had been used for designing the campaign. Results show significantly higher self-reported drinking water chlorination among participants of the intervention. Significant differences from a control group were identified regarding several behavioral factors. Mediation analysis revealed that the intervention positively affected participants' individual risk estimation for diarrheal disease, health knowledge, perceived efforts and benefits of water treatment, social support strategies, knowledge of how to perform chlorination, and perceived ability to do so. The campaign's effect on water treatment was mainly mediated through differences in health knowledge, changes in norms, and self-efficacy convictions. The findings imply that water treatment behavior

Market integration of pastoral systems in the south of Chad : case of the milk trade in Moundu

Directory of Open Access Journals (Sweden)

G. Duteurtre

2000-03-01

Full Text Available Since 1980, livestock husbandry has steadily increased in the south of Chad, particularly because of transhumant herd moves from the center to the south of the country. Supplying cities and villages with dairy products is an important trade for the breeders. This trade was the foundation for pastoral breeders to settle down around the city of Moundu. Can such a livestock system respond in a sustainable way to the quickly growing demand of the population? Does it change as a result of integrating the market? Suburban dairy producers, dairy processors, salespersons and consumers were surveyed to better understand the organization of this subsector. Results show that the traditional dairy product trade is dynamic. More than 5000 liters originating from suburban Fulani settlements reach city markets every day. The livestock system is also adapting itself well to the new trade environment, while keeping its intrinsic mobility, even on short distances. In addition, urban dairy processors (cheesemakers and dairy bars boost this subsector. Finally, there is not much competition with imports due to the area being enclosed and consumers’ preference for traditional products. However, Fulani pastoralist settlements generate some conflicts on land use. This study shows the need to initiate more talks between livestock breeders and cotton producers, to reorganize the cotton oilseed cake market, and to develop small dairy-processing units.

10 CFR 51.81 - Distribution of draft environmental impact statement.

Science.gov (United States)

2010-01-01

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

10 CFR 51.86 - Distribution of draft environmental impact statement.

Science.gov (United States)

2010-01-01

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

37 CFR 260.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

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

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

Directory of Open Access Journals (Sweden)

Rafael Barreiros Porto

2018-03-01

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

IAS 1 Presentation of Financial Statements - A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

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

37 CFR 382.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

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

27 CFR 7.54 - Prohibited statements.

Science.gov (United States)

2010-04-01

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

Toward a Statement of Educational Philosophy.

Science.gov (United States)

Rasi, Humberto M.

2001-01-01

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

SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Szora Tamas Atila

2012-12-01

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

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

OpenAIRE

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

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

Ildiko Orban

2014-07-01

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

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

Science.gov (United States)

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

2017-01-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2012-05-01

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

CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING

OpenAIRE

HOWARD VAN AUKEN; KUI YANG

2014-01-01

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

29 CFR 99.310 - Financial statements.

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

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

2015-01-01

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

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

Science.gov (United States)

2013-09-26

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

10 CFR 51.85 - Draft environmental impact statement-rulemaking.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2012-04-05

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

10 CFR 51.72 - Supplement to draft environmental impact statement.

Science.gov (United States)

2010-01-01

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

14 CFR 399.4 - Nature and effect of policy statements.

Science.gov (United States)

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Oscar Alfredo Diaz Becerra

2010-12-01

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

Statement of nuclear incidents at nuclear installations

International Nuclear Information System (INIS)

2002-07-01

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

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

Science.gov (United States)

2011-08-26

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

10 CFR 51.91 - Final environmental impact statement-contents.

Science.gov (United States)

2010-01-01

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

75 FR 4031 - Streamlining Hard-Copy Postage Statement Processing

Science.gov (United States)

2010-01-26

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

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

Directory of Open Access Journals (Sweden)

Andrey Nikolayevich Belonogov

2016-02-01

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

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

Science.gov (United States)

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

2015-12-01

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

49 CFR 805.735-24 - Review of financial statements.

Science.gov (United States)

2010-10-01

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

7 CFR 1230.115 - Submission of annual financial statements.

Science.gov (United States)

2010-01-01

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

10 CFR 51.70 - Draft environmental impact statement-general.

Science.gov (United States)

2010-01-01

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

10 CFR 51.71 - Draft environmental impact statement-contents.

Science.gov (United States)

2010-01-01

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

Influence of Customer Focused Mission Statement on Customer Satisfaction

Directory of Open Access Journals (Sweden)

Chijioke Nwachukwu

2017-01-01

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

A process for updating a philosophy of education statement.

Science.gov (United States)

Gambescia, Stephen F

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Liana GADAU

2016-04-01

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

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

Science.gov (United States)

2010-04-01

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

17 CFR 210.8-08 - Age of financial statements.

Science.gov (United States)

2010-04-01

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

12 CFR 350.4 - Contents of annual disclosure statement.

Science.gov (United States)

2010-01-01

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

Advance statements in the new Victorian Mental Health Act.

Science.gov (United States)

Saraf, Sudeep

2015-06-01

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

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

International Nuclear Information System (INIS)

1978-08-01

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

Reading and understanding employee benefit plan financial statements.

Science.gov (United States)

Lee, David C; Van Sertima, Michael A

2004-03-01

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

16 CFR 1021.14 - Environmental impact statement.

Science.gov (United States)

2010-01-01

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

75 FR 8988 - Environmental Impact Statements; Availability

Science.gov (United States)

2010-02-26

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

10 CFR 1021.310 - Environmental impact statements.

Science.gov (United States)

2010-01-01

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

48 CFR 37.602 - Performance work statement.

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

2011-07-25

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

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

Science.gov (United States)

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

Systematization of falsification risk factors in financial statements: accounting aspect

Directory of Open Access Journals (Sweden)

N.О. Mizyakina

2016-12-01

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

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

Science.gov (United States)

Huang, Haiquan; Zhou, Peng; Crain, Stephen

2017-11-16

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

12 CFR 18.4 - Contents of annual disclosure statement.

Science.gov (United States)

2010-01-01

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

European position statement on lung cancer screening

DEFF Research Database (Denmark)

Oudkerk, Matthijs; Devaraj, Anand; Vliegenthart, Rozemarijn

2017-01-01

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

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

Science.gov (United States)

2010-04-01

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

42 CFR 426.517 - CMS' statement regarding new evidence.

Science.gov (United States)

2010-10-01

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

Economic values and corporate financial statements.

Science.gov (United States)

Magness, Vanessa

2003-07-01

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

50 CFR 401.19 - Statements and payrolls.

Science.gov (United States)

2010-10-01

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

40 CFR 145.24 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

21 CFR 25.42 - Environmental impact statements.

Science.gov (United States)

2010-04-01

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

32 CFR 989.16 - Environmental impact statement.

Science.gov (United States)

2010-07-01

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

49 CFR 805.735-17 - Supplementary statements.

Science.gov (United States)

2010-10-01

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

Electronic pay and leave statements (e-Payslips)

CERN Document Server

2004-01-01

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

Corporate Statements in the Facilities Industry

DEFF Research Database (Denmark)

Holzweber, Markus

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

40 CFR 281.25 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

17 CFR 242.607 - Customer account statements.

Science.gov (United States)

2010-04-01

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

21 CFR 25.52 - Environmental impact statements.

Science.gov (United States)

2010-04-01

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

19 CFR 200.735-117 - Supplementary statements.

Science.gov (United States)

2010-04-01

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

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

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

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

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

OpenAIRE

Doina Maria Tilea; Alexandra Ana Maria Serban

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Metin OCAK

2016-08-01

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

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

Directory of Open Access Journals (Sweden)

Jacek Gad

2015-09-01

Full Text Available Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany. Methodology: A study of domestic and foreign literature was conducted with analysis of annual reports of public companies. The study followed the method of induction and to analyse the results, the structure similarity index was used. Results: The results of the study supported conclusions that the companies under study had not  developed a uniform presentation of the components of comprehensive income in their statements of changes in equity. Five options of presenting the components of other comprehensive income in the statement of changes in equity were identified. Companies both from the WIG 30 and DAX  indices most frequently presented the statement of changes in equity in option 1, which consisted of presenting the total comprehensive income item in a row and detailed items of equity in columns in which capital gains and losses were recognized. The differentiated forms of presenting the components of comprehensive income made it difficult to compare financial statements. Scope of research: The survey examined the annual reports of the largest Polish and German public companies respectively from the WIG 30 and DAX indices. The components of other comprehensive income presented in the statements of changes in equity were the main subject of the study. Originality: Comparative studies on the presentation of the components of other comprehensive income in the statement of changes in equity by public companies in Poland and Germany have not yet been conducted. This was therefore the research gap addressed in this study.

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

Science.gov (United States)

2011-03-09

... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Los... to advise the public that a Draft Environmental Impact Statement will be prepared for a proposed... prepare a Draft Environmental Impact Statement on a proposal for the State Route 710 Gap North Closure...

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....

29 CFR 2200.39 - Statement of position.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Statement of position. 2200.39 Section 2200.39 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION RULES OF PROCEDURE... intervene, may file a statement of position with respect to any or all issues to be heard. The Judge may...

16 CFR 500.4 - Statement of identity.

Science.gov (United States)

2010-01-01

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

14 CFR 21.53 - Statement of conformity.

Science.gov (United States)

2010-01-01

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

An Official American Thoracic Society Research Statement: Implementation Science in Pulmonary, Critical Care, and Sleep Medicine.

Science.gov (United States)

Weiss, Curtis H; Krishnan, Jerry A; Au, David H; Bender, Bruce G; Carson, Shannon S; Cattamanchi, Adithya; Cloutier, Michelle M; Cooke, Colin R; Erickson, Karen; George, Maureen; Gerald, Joe K; Gerald, Lynn B; Goss, Christopher H; Gould, Michael K; Hyzy, Robert; Kahn, Jeremy M; Mittman, Brian S; Mosesón, Erika M; Mularski, Richard A; Parthasarathy, Sairam; Patel, Sanjay R; Rand, Cynthia S; Redeker, Nancy S; Reiss, Theodore F; Riekert, Kristin A; Rubenfeld, Gordon D; Tate, Judith A; Wilson, Kevin C; Thomson, Carey C

2016-10-15

Many advances in health care fail to reach patients. Implementation science is the study of novel approaches to mitigate this evidence-to-practice gap. The American Thoracic Society (ATS) created a multidisciplinary ad hoc committee to develop a research statement on implementation science in pulmonary, critical care, and sleep medicine. The committee used an iterative consensus process to define implementation science and review the use of conceptual frameworks to guide implementation science for the pulmonary, critical care, and sleep community and to explore how professional medical societies such as the ATS can promote implementation science. The committee defined implementation science as the study of the mechanisms by which effective health care interventions are either adopted or not adopted in clinical and community settings. The committee also distinguished implementation science from the act of implementation. Ideally, implementation science should include early and continuous stakeholder involvement and the use of conceptual frameworks (i.e., models to systematize the conduct of studies and standardize the communication of findings). Multiple conceptual frameworks are available, and we suggest the selection of one or more frameworks on the basis of the specific research question and setting. Professional medical societies such as the ATS can have an important role in promoting implementation science. Recommendations for professional societies to consider include: unifying implementation science activities through a single organizational structure, linking front-line clinicians with implementation scientists, seeking collaborations to prioritize and conduct implementation science studies, supporting implementation science projects through funding opportunities, working with research funding bodies to set the research agenda in the field, collaborating with external bodies responsible for health care delivery, disseminating results of implementation

10 CFR 51.77 - Distribution of draft environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Production and Utilization Facilities § 51.77 Distribution of draft environmental impact statement. (a) In addition to the distribution...

Compilation of the FY 1996 Financial Statements for Other Defense Organizations

National Research Council Canada - National Science Library

1998-01-01

... statements to the Office of Management and Budget. The DoD consolidated financial statements for FY 1996 included financial statements for a new reporting entity entitled "Other Defense Organizations...

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.

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...

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

Environmental Impact Statement: Waste Isolation Pilot Plant (WIPP): Executive summary

International Nuclear Information System (INIS)

1980-10-01

The purpose of this document is to provide a summary of the environmental impact statement for the Waste Isolation Pilot Plant (WIPP) project. The Draft Environmental Impact Statement for the WIPP was published by the US Department of Energy (DOE) in April 1979. This document was reviewed and commented on by members of the general public, private organizations, and governmental agencies. The Final Environmental Impact Statement was subsequently published in October, 1980. This summary is designed to assist decision-maker and interested individuals in reviewing the material presented in the environmental impact statement for the WIPP project. To make this material widely available, this summary is published in both Spanish and English. Additional, more detailed information concerning the environmental and safety consequences of the WIPP project is available in the Final Environmental Impact Statement. Written comments and public hearing comments on the Draft Environmental Impact Statement are available for review. 27 refs., 4 figs., 7 tabs

The impact of taxpayers’ financial statements audit on tax revenue growth

Directory of Open Access Journals (Sweden)

Mutarindwa Samuel

2014-07-01

Full Text Available This paper seeks to explore the role of financial statements audit in promoting tax revenues growth in Rwanda in the broader perspective. Survey questionnaires as primary data collection instruments were distributed to all audit officers of Rwanda Revenue Authority equalling to 100 staff and followed both analytical research design. Secondary data included reports from Rwanda revenue authority from 2006 to 2010 This paper also examines preliminary empirical results on the relationship between financial statements audit and tax growth this paper supports the notion that the practices of audit of final books of accounts for both small and medium enterprises at institutional level are prerequisite for growth of tax revenues in the country. In conclusion, the results not only have the potential to contribute theoretically to public finance but also to the area of institutional performance

Consolidating Financial Statements.

Science.gov (United States)

Wood, Marcia R.

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

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

Directory of Open Access Journals (Sweden)

Metka Duhovnik

2008-06-01

Full Text Available On the basis of deductive considerations applying professional judgement, the article focuses on the additional value of accounting information that can be given to the users of fi nancial statements by a properly prepared statement of cash fl ows. It is based on the fi nding that the professional literature is inconsistent in distinguishing liquidity and profi tability information, and consequently also in distinguishing between the ratios calculated on that basis. It therefore stimulates an improvement in the quality of accounting information with a direct statement of cash fl ows, based on tracing instead of calculating the actual cash fl ow. On the basis of fi nancial statements, including a direct statement of cash fl ows, the ratio analysis of fi nancial statements should be approached from both aspects of profi tability and cash return. The cash fl ow ratios would serve as a control mechanism over the assumptions used when preparing the balance sheet and income statement within the chosen financial reporting framework.

Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations

National Research Council Canada - National Science Library

1998-01-01

... to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations...

Implementation Plan. Environmental Restoration and Waste Management Programmatic Environmental Impact Statement

Energy Technology Data Exchange (ETDEWEB)

1994-01-01

In accordance with the Department of Energy`s National Environmental Policy Act implementing procedures in Volume 10 of the Code of Federal Regulations, Section 1021,312, the Environmental Restoration and Waste Management Programmatic Environmental Impact Statement Implementation Plan has two primary purposes: to provide guidance for the preparation of the Programmatic Environmental Impact Statement and to record the issues resulting from the scoping and the extended public participation process. The Implementation Plan identifies and discusses the following: background of Environmental Restoration and Waste Management activities, the purpose of the Programmatic Environmental Impact Statement, and the relationship of the Programmatic Environmental Impact Statement to other Departmental initiatives (Chapter 1); need and purposes for action (Chapter 2); scoping process and results of the public participation program in defining the scope of the Programmatic Environmental Impact Statement, including a summary of the comments received and their disposition (Chapter 3); planned scope and content of the Programmatic Environmental Impact Statement (Chapter 4); consultations with other agencies and the role of cooperating agencies (Chapter 5); planned schedule of major Programmatic Environmental Impact Statement milestones (Chapter 6); and responsibilities for preparation of the Programmatic Environmental Impact Statement (Chapter 7).

Development of physiotherapy inherent requirement statements - an Australian experience.

Science.gov (United States)

Bialocerkowski, Andrea; Johnson, Amanda; Allan, Trevor; Phillips, Kirrilee

2013-04-16

The United Nations Convention on the Rights of People with Disabilities promotes equal rights of people with a disability in all aspects of their life including their education. In Australia, Disability Discrimination legislation underpins this Convention. It mandates that higher education providers must demonstrate that no discrimination has occurred and all reasonable accommodations have been considered and implemented, to facilitate access and inclusion for a student with a disability. The first step to meeting legislative requirements is to provide students with information on the inherent requirements of a course. This paper describes the steps which were taken to develop inherent requirement statements for a 4-year entry-level physiotherapy program at one Australian university. Inherent requirement statements were developed using an existing framework, which was endorsed and mandated by the University. Items which described inherencies were extracted from Australian physiotherapy professional standards and statutory regulatory requirements, and units contained in the physiotherapy program. Data were integrated into the 8 prescribed domains: ethical behaviour, behavioural stability, legal, communication, cognition, sensory abilities, strength and mobility, and sustainable performance. Statements for each domain were developed using a 5-level framework (introductory statement, description of the inherent requirement, justification for inherency, characteristics of reasonable adjustments and exemplars) and reviewed by a University Review Panel. Refinement of statements continued until no further changes were required. Fifteen physiotherapy inherent requirement statements were developed. The eight domains identified in the existing framework, developed for Nursing, were relevant to the study of physiotherapy. The inherent requirement statements developed in this study provide a transparent, defensible position on the current requirements of physiotherapy study at

77 FR 25781 - Environmental Impact Statement; Washington, DC

Science.gov (United States)

2012-05-01

... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement... Columbia, Department of Transportation. ACTION: Notice of Intent to Prepare a Draft Environmental Impact... agencies and the public that a Draft Environmental Impact Statement (DEIS) will be prepared to assess the...

INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH

Directory of Open Access Journals (Sweden)

Tjiptohadi Sawarjuwono

2003-01-01

Full Text Available The changing paradigm from labor based business to knowledge based business has made an inclusion of human resources into an income statement. Among intangible assets, human resources, which is called intellectual capital (IC, becomes the core asset in a company. IC consists three basic elements, they are human capital, structural capital and customer capital. In fact, these are the real power of the company in producing, developing, and bringing the company to the future. Accordingly proponents agree to disclose these on the income statement. Unfortunately, accounting practice has not accounted for them. Whilst, IC describes the creation values, accounting practice does not have tools to identity, measures and disclose them on the annual reports. Therefore this research attempts to provide ideas and open nuance for accountants. This research employ a thick library research, an alternative research methodology that suitable to answer the research question. This research is conducted in depth discourse producing some methods for measuring and reporting IC that are practiced recently. The study concludes that methods of measurement IC have been classified into a financial and non-financial measurement. For the reporting purposes, it is needed a supplement to the income statement consisting an intellectual capital statement.

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...

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.

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.

Compilation of the FY 1997 Financial Statements for Other Defense Organizations

National Research Council Canada - National Science Library

1998-01-01

... statements to the Office of Management and Budget. The DoD Consolidating Financial Statements for FY 1997 included financial statements for a reporting entity called "Other Defense Organizations" that represents a consolidation of financial...

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

46 CFR 298.42 - Reporting requirements-financial statements.

Science.gov (United States)

2010-10-01

... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...

Teachers' Interpretations of Student Statements about Slope

Science.gov (United States)

Nagle, Courtney; Moore-Russo, Deborah; Styers, Jodie L.

2017-01-01

This paper describes seven in-service teachers' interpretations of student statements about slope. The teachers interpreted sample student work, conjectured about student contributions, assessed the students' understanding, and positioned the students' statements in the mathematics curriculum. The teachers' responses provide insight into their…

34 CFR 668.23 - Compliance audits and audited financial statements.

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements. 668... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... financial statements no later than six months after the last day of the institution's fiscal year. (5) Audit...

18 CFR 141.100 - Original cost statement of utility property.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Original cost statement... POLICIES ACT OF 1978 STATEMENTS AND REPORTS (SCHEDULES) § 141.100 Original cost statement of utility... predecessors of an electric operating unit or system, the original cost, estimated, if not known, the cost of...

The STROBE statement and neuropsychology: lighting the way toward evidence-based practice.

Science.gov (United States)

Loring, David W; Bowden, Stephen C

2014-01-01

Reporting appropriate research detail across clinical disciplines is often inconsistent or incomplete. Insufficient report detail reduces confidence in findings, makes study replication more difficult, and decreases the precision of data available for critical review including meta-analysis. In response to these concerns, cooperative attempts across multiple specialties have developed explicit research reporting standards to guide publication detail. These recommendations have been widely adopted by high impact medical journals, but have not yet been widely embraced by neuropsychology. The STROBE Statement (STrengthening the Reporting of Observational studies in Epidemiology) is particularly relevant to neuropsychology since clinical research is often based on non-funded studies of patient samples. In this paper we describe the STROBE Statement and demonstrate how STROBE criteria, applied to reporting of neuropsychological findings, will maintain neuropsychology's position as a leader in quantifying brain-behavior relationships. We also provide specific recommendations for data reporting and disclosure of perceived conflicts of interest that will further enhance reporting transparency for possible perceived sources of bias. In an era in which evidence-based practice assumes an increasingly prominent role, improved reporting standards will promote better patient care, assist in developing quality practice guidelines, and ensure that neuropsychology remains a vigorous discipline in the clinical neurosciences that consciously aspires to high methodological rigor.

Tectono-stratigraphy of the Lower Cretaceous Syn-rift Succession in Bongor Basin, Chad: Insights into Structural Controls on Sedimentary Infill of a Continental Rift

Science.gov (United States)

Chen, C.; Ji, Y.; Wei, X.; An, F.; Li, D.; Zhu, R.

2017-12-01

In a rift basin, the dispersal and deposition of sediments is significantly influenced by the paleo-topography, which is highly controlled by the evolution and interaction of normal faults in different scales. To figure out the impact of faults evolution and topographic elements towards sedimentary fillings, we investigated the Lower Cretaceous syn-rift package in Bongor Basin, south of Chad Republic. Constrained with 2D and 3D seismic data, core data and logging information, a sequence stratigraphy architecture and a variety of depositional systems are recognized, including fan delta, braided delta, sub-lacustrine fan and lacustrine system. We also studied the spatial distribution and temporal evolution of clastic depositional systems of the syn-rift complex, and valuable insights into structural controls of sequence architectures and depositional systems are provided. During the evolution of rift basin, marginal structures such as relay ramps and strike-slipping boundary transfer fault are major elements that influence the main sediments influx points. Release faults in the hanging-wall could form a differential evolution pattern for accommodation, and effect the deposition systems in the early stage of rift evolution. Oblique crossing-faults, minor faults that develop on the erosional uplift in the interior foot-wall, would cut the uplifts and provide faulted-through paths for the over-filled sediments in the accommodation space, making it possible to develop sedimentary systems towards the center of basin during the early stage of rift evolution, although the origins of such minor faults still need further discussion. The results of this research indicate that different types of fault interactions have a fundamental control on patterns of sediment dispersal during early stage of rift basins.

Community health outreach program of the Chad-Cameroon petroleum development and pipeline project.

Science.gov (United States)

Utzinger, Jürg; Wyss, Kaspar; Moto, Daugla D; Tanner, Marcel; Singer, Burton H

2004-02-01

applying a systemic approach. Other innovations of the project in general, and the CHOP in particular, are the strong emphases on institutional-capacity building, integration, and sustainability. In countries like Chad and Cameroon, there are serious shortages of well-qualified health personnel. The CHOP described in this article provides leverage for initiating better healthcare that will reduce the high burden of disease in the developing world. Reducing mortality rates for infants and children younger than 5 years in sub-Saharan Africa requires massive scaling-up of malaria-control interventions (eg, large-scale distribution of ITNs to protect millions of African children), thereby approaching the Abuja targets (see Armstrong Schellenberg et al). The local NGOs that took a lead within the framework of the CHOP in the distribution of ITNs and accompanying health education messages can extend these activities to communities living outside the vicinity of the project area. Serious shortcomings of the current CHOP, consistently identified by the external monitoring groups, include the lack of a regional health plan, cumulative impact assessment, and provision of clean water and sanitation outside the narrowly defined project area. This point is of central importance, particularly for Chad, where access to clean water and improved sanitation facilities is low. Another limitation of the current CHOP is the insufficient amount of significance addressed to tuberculosis and the apparent lack of concerted control efforts against HIV infection, AIDS, and tuberculosis. These criticisms, however, must be balanced against the lack of clarity in international discourse about the proper extent of responsibility of the corporate sector for dealing with the health problems of countries in which they do business. In an elegant analysis, the environmental risk factor "unsafe water, sanitation and hygiene" was shown to be one of the major contributors to loss of healthy life, particularly

Consolidated financial statements

OpenAIRE

Blaha, Miroslav

2010-01-01

This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.

Nutritional State of the Children from 6 to 24 Months Seen in Paediatric Consultation at the General Hospital of National Reference of N'Djamena (Chad)

International Nuclear Information System (INIS)

Morgaye, Aicha; Ag Iknane, Akory

2014-01-01

Full text: Summary: Objectives: Infantile malnutrition is a problem of public health major in the Development Countries. In Chad, it constitutes a real problem of public health in particular in the children of less than 24 months. The present study aims at evaluating the nutritional statute of the children from 6 to 24 months seen in pediatric consultation at the general hospital of reference of Djamena to Chad. We proposed to make a descriptive cross-sectional study allowing to make the photography of the situation at a given time. Methods: A descriptive exploratory study proceeded for two months and concerned 400 old children from 6 to 24 months, seen in pediatric consultation at the general hospital of national reference. Results: The nutritional statute of the children in hospital medium with the HGRN of Djamena is not alarming with a prevalence of 41,5% from emaciation, 33,3% of delay of growth and 52% of underweight according to NHCS. The fever was the most frequent sign having pushed the mother to consult, that is to say 40% of the children consulted for the fever, 25% for the acute respiratory infections, 24% for the diarrhoea. Our study found 56,8% of the mothers living in polygamies. 36% of the questioned women had a primary level but 37% were still illiterate. approximately 38% of the mothers of the children of 12 à17 month were illiterate and depended on their husband. 29,5% of the mothers were multipares and 6% were large multipares. 46% pauci avoid and 18,5% first calf cow. The level of knowledge of the mothers remains acceptable on the food diversification of the children because more the share began it between 6 and 24 months, are 65,5% had a liquid feeding, 89% had a semi-fluid feeding and 86% had a solid feeding between 6 and 24 months. The enriched pulp was the food more used by approximately 75% of the mothers. We noted 26,3% children separated before 24 months whose more share are those from 18 to 24 months. The reason for weaning according to

Understanding Financial Statements in Clinical Practice: A Primer.

Science.gov (United States)

Makanji, Heeren S; Jenis, Louis G

2017-05-01

The purpose of this article is to describe the different types of financial statements and the information they contain regarding the current and long-term financial health of a business practice. These statements are essential to guiding strategic decision making for physicians and executives.

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...

75 FR 37483 - Request for Comments on the Draft Policy Statement on the Protection of Cesium-137 Chloride...

Science.gov (United States)

2010-06-29

... biomedical research, CsCl irradiation has been used for over 40 years in fields such as immunology, stem cell... devices for biological and medical research. To develop its draft policy statement, the NRC initiated and..., industry, and research and, while unlikely, due to the physical and chemical characteristics of CsCl, these...

Preschool Teacher Candidates' Research Qualifications and Anxiety Level towards Research

Science.gov (United States)

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

2015-01-01

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

Annual report and summary financial statement 1990-1991

International Nuclear Information System (INIS)

1992-01-01

The 1990-1991 Annual Report for Scottish Hydro-Electric PLC includes their rotating territory in Scotland, details of the Board of Directors, the Chairman's Statement, the chief Executive's Review of Operations, a summary profit and loss account, a summary balance sheet and a summary financial statement. (UK)

12 CFR 328.3 - Official advertising statement requirements.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Official advertising statement requirements... OF GENERAL POLICY ADVERTISEMENT OF MEMBERSHIP § 328.3 Official advertising statement requirements. (a... medium, that is designed to attract public attention or patronage to a product or business. (b) Official...

23 CFR 771.123 - Draft environmental impact statements.

Science.gov (United States)

2010-04-01

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

Testing a Novel 3D Printed Radiographic Imaging Device for Use in Forensic Odontology.

Science.gov (United States)

Newcomb, Tara L; Bruhn, Ann M; Giles, Bridget; Garcia, Hector M; Diawara, Norou

2017-01-01

There are specific challenges related to forensic dental radiology and difficulties in aligning X-ray equipment to teeth of interest. Researchers used 3D printing to create a new device, the combined holding and aiming device (CHAD), to address the positioning limitations of current dental X-ray devices. Participants (N = 24) used the CHAD, soft dental wax, and a modified external aiming device (MEAD) to determine device preference, radiographer's efficiency, and technique errors. Each participant exposed six X-rays per device for a total of 432 X-rays scored. A significant difference was found at the 0.05 level between the three devices (p = 0.0015), with the MEAD having the least amount of total errors and soft dental wax taking the least amount of time. Total errors were highest when participants used soft dental wax-both the MEAD and the CHAD performed best overall. Further research in forensic dental radiology and use of holding devices is needed. © 2016 American Academy of Forensic Sciences.

Statement on Plagiarism

Indian Academy of Sciences (India)

Home; Journals; Resonance – Journal of Science Education; Volume 13; Issue 5. Statement on Plagiarism. S Mahadevan N Mukunda. Editorial Volume 13 Issue 5 May 2008 pp 403-404. Fulltext. Click here to view fulltext PDF. Permanent link: https://www.ias.ac.in/article/fulltext/reso/013/05/0403-0404. Author Affiliations.

Statement of nuclear incidents at nuclear installations. Third quarter 2001

International Nuclear Information System (INIS)

2002-01-01

A statement of nuclear incidents at nuclear installations in Britain during the third quarter of 2001 is published today by the Health and Safety Executive (copy attached). It covers the period 1 July to 30 September 2001. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974. Normally each incident mentioned in HSE's Quarterly Incident Statements will already have been made public by the licensee or site operator either through a press statement or by inclusion in the newsletter for the site concerned. The locations of the installations mentioned in the statement are as follows: Heysham 1 (British Energy Generation plc), Sellafield (British Nuclear Fuels plc), Chapelcross (British Nuclear Fuels plc)

10 CFR 51.94 - Requirement to consider final environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Requirement to consider final environmental impact...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.94 Requirement to consider final environmental impact statement. The final environmental impact statement...

Combined Loadings and Cross-Dimensional Loadings Timeliness of Presentation of Financial Statements of Local Government

Science.gov (United States)

Muda, I.; Dharsuky, A.; Siregar, H. S.; Sadalia, I.

2017-03-01

This study examines the pattern of readiness dimensional accuracy of financial statements of local government in North Sumatra with a routine pattern of two (2) months after the fiscal year ends and patterns of at least 3 (three) months after the fiscal year ends. This type of research is explanatory survey with quantitative methods. The population and the sample used is of local government officials serving local government financial reports. Combined Analysis And Cross-Loadings Loadings are used with statistical tools WarpPLS. The results showed that there was a pattern that varies above dimensional accuracy of the financial statements of local government in North Sumatra.

40 CFR 156.212 - Personal protective equipment statements.

Science.gov (United States)

2010-07-01

... footwear Shoes Shoes Chemical-resistant gloves 2 Chemical-resistant gloves 2 Chemical-resistant gloves 2 No... and diluted solely with water for application, the glove statement shall specify: “waterproof gloves... specify: “waterproof gloves” instead of the statement in paragraph (f)(4) of this section. (4) Other...

Computational content analysis of European Central Bank statements

NARCIS (Netherlands)

Milea, D.V.; Almeida, R.J.; Sharef, N.M.; Kaymak, U.; Frasincar, F.

2012-01-01

In this paper we present a framework for the computational content analysis of European Central Bank (ECB) statements. Based on this framework, we provide two approaches that can be used in a practical context. Both approaches use the content of ECB statements to predict upward and downward movement

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...

Vocational Home Economics Education. Coalition Statement. Second Edition.

Science.gov (United States)

Home Economics Education Association, Gainesville, VA.

This pamphlet contains the statement of the Coalition of the American Home Economics Association, American Vocational Association, and Home Economics Education Association regarding the scope and definition of vocational home economics education. It is intended to serve as a basis for professional action. Sections of this statement address the…

Understanding financial statements.

Science.gov (United States)

Tarantino, D P

2001-01-01

In his premier column for The Physician Executive, David Tarantino takes a look at those critical "financials" that can make or break a business. If you're considering a career move, you need to know the financial condition of future employers. Learn how to read the statements and glean valuable information from the numbers.

16 CFR 1.84 - Draft environmental impact statements: Availability and comment.

Science.gov (United States)

2010-01-01

... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Draft environmental impact statements... Environmental Policy Act of 1969 § 1.84 Draft environmental impact statements: Availability and comment. Except for proposals for legislation, environmental impact statements shall be prepared in two stages: Draft...

10 CFR 51.118 - Final environmental impact statement-notice of availability.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-notice of... environmental impact statement—notice of availability. (a) Upon completion of a final environmental impact statement or any supplement to a final environmental impact statement, the appropriate NRC staff director...

40 CFR 1501.4 - Whether to prepare an environmental impact statement.

Science.gov (United States)

2010-07-01

... impact statement. 1501.4 Section 1501.4 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY NEPA AND AGENCY PLANNING § 1501.4 Whether to prepare an environmental impact statement. In determining whether to prepare an environmental impact statement the Federal agency shall: (a) Determine under its...

10 CFR 51.117 - Draft environmental impact statement-notice of availability.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-notice of... environmental impact statement—notice of availability. (a) Upon completion of a draft environmental impact statement or any supplement to a draft environmental impact statement, the appropriate NRC staff director...

Annual review and summary financial statement 1992/93

International Nuclear Information System (INIS)

1993-01-01

The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman's statement, the Chief Executive's Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)

Annual review and summary financial statement 1992/93

Energy Technology Data Exchange (ETDEWEB)

1993-10-01

The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman`s statement, the Chief Executive`s Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)

48 CFR 22.406-6 - Payrolls and statements.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Payrolls and statements... Involving Construction 22.406-6 Payrolls and statements. (a) Submission. In accordance with the clause at 52.222-8, Payrolls and Basic Records, the contractor must submit or cause to be submitted, within 7...

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...

23 CFR 771.125 - Final environmental impact statements.

Science.gov (United States)

2010-04-01

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

33 CFR 230.13 - Environmental Impact Statement (EIS).

Science.gov (United States)

2010-07-01

... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Environmental Impact Statement..., DEPARTMENT OF DEFENSE PROCEDURES FOR IMPLEMENTING NEPA § 230.13 Environmental Impact Statement (EIS). An EIS... issues and impacts. The transmittal letter to EPA as well as the cover sheet should clearly identify the...

Accounting Treatment for Separate and Consolidated Financial Statements

Directory of Open Access Journals (Sweden)

Iuliana Oana Mihai

2015-09-01

Full Text Available The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements.

7 CFR 1427.1081 - General statement and administration.

Science.gov (United States)

2010-01-01

... by the Director, KCCO, or the Director's designee, the financial statement of a parent company, which includes the financial position of a wholly-owned subsidiary, may be used to meet the CCC standards for... Linters,” (2) A current financial statement on Form WA-51, “Financial Statement”, supported by such...

Automated Understanding of Financial Statements Using Neural Networks and Semantic Grammars

OpenAIRE

Markovitch, J. S.

1995-01-01

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

Professional Ethics in Astronomy: The AAS Ethics Statement

Science.gov (United States)

Marvel, Kevin B.

2013-01-01

It is fundamental to the advancement of science that practicing scientists adhere to a consistent set of professional ethical principles. Recent violations of these principles have led a decreased trust in the process of science and scientific results. Although astronomy is less in the spotlight on these issues than medical science or climate change research, it is still incumbent on the field to follow sound scientific process guided by basic ethical guidelines. The American Astronomical Society, developed a set of such guidelines in 2010. This contribution summarizes the motivation and process by which the AAS Ethics Statement was produced.

Free text adversity statements as part of a contextualised admissions process: a qualitative analysis.

Science.gov (United States)

Owen, Lysa E; Anderson, Stephanie Ann; Dowell, Johnathan S

2018-04-02

Medical schools globally are encouraged to widen access and participation for students from less privileged backgrounds. Many strategies have been implemented to address this inequality, but much still needs to be done to ensure fair access for all. In the literature, adverse circumstances include financial issues, poor educational experience and lack of professional-status parents. In order to take account of adverse circumstances faced by applicants, The University of Dundee School of Medicine offers applicants the opportunity to report circumstances which may have resulted in disadvantage. Applicants do this by completing a free text statement, known as an 'adversity statement', in addition to the other application information. This study analysed adversity statements submitted by applicants during two admissions cycles. Analysis of content and theme was done to identify the information applicants wished to be taken into consideration, and what range of adverse circumstances individuals reported. This study used a qualitative approach with thematic analysis to categorise the adversity statements. The data was initially analysed to create a coding framework which was then applied to the whole data set. Each coded segment was then analysed for heterogeneity and homogeneity, segments merged into generated themes, or to create sub-themes. The data set comprised a total of 384 adversity statements. These showed a wide range of detail involving family, personal health, education and living circumstances. Some circumstances, such as geographical location, have been identified and explored in previous research, while others, such as long term health conditions, have had less attention in the literature. The degree of impact, the length of statement and degree of detail, demonstrated wide variation between submissions. This study adds to the debate on best practice in contextual admissions and raises awareness of the range of circumstances and impact applicants wish to

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

OpenAIRE

Attila Tamas Szora; Iulian Bogdan Dobra

2010-01-01

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

Isotope Production and Distribution Program. Financial statements, September 30, 1994 and 1993

Energy Technology Data Exchange (ETDEWEB)

Marwick, P.

1994-11-30

The attached report presents the results of the independent certified public accountants` audit of the Isotope Production and Distribution (IP&D) Program`s financial statements as of September 30, 1994. The auditors have expressed an unqualified opinion on IP&D`s 1994 statements. Their reports on IP&D`s internal control structure and on compliance with laws,and regulations are also provided. The charter of the Isotope Program covers the production and sale of radioactive and stable isotopes, byproducts, and related isotope services. Prior to October 1, 1989, the Program was subsidized by the Department of Energy through a combination of appropriated funds and isotope sales revenue. The Fiscal Year 1990 Appropriations Act, Public Law 101-101, authorized a separate Isotope Revolving Fund account for the Program, which was to support itself solely from the proceeds of isotope sales. The initial capitalization was about $16 million plus the value of the isotope assets in inventory or on loan for research and the unexpended appropriation available at the close of FY 1989. During late FY 1994, Public Law 103--316 restructured the Program to provide for supplemental appropriations to cover costs which are impractical to incorporate into the selling price of isotopes. Additional information about the Program is provided in the notes to the financial statements.

18 CFR 380.6 - Actions that require an environmental impact statement.

Science.gov (United States)

2010-04-01

... environmental impact statement. 380.6 Section 380.6 Conservation of Power and Water Resources FEDERAL ENERGY... ENVIRONMENTAL POLICY ACT § 380.6 Actions that require an environmental impact statement. (a) Except as provided in paragraph (b) of this section, an environmental impact statement will normally be prepared first...

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...

17 CFR 260.0-11 - Liability for certain statements by issuers.

Science.gov (United States)

2010-04-01

... future economic performance contained in management's discussion and analysis of financial condition and... statements by issuers. 260.0-11 Section 260.0-11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 260.0-11 Liability for certain statements by issuers. (a) A statement within the coverage of paragraph...

43 CFR 46.415 - Environmental impact statement content, alternatives, circulation and filing requirements.

Science.gov (United States)

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Environmental impact statement content... Impact Statements § 46.415 Environmental impact statement content, alternatives, circulation and filing requirements. The Responsible Official may use any environmental impact statement format and design as long as...

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

Science.gov (United States)

2013-08-01

... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement...: The Federal Highway Administration is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be prepared for a proposed transportation project in Calcasieu Parish...

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.

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...

10 CFR 60.24 - Updating of application and environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Updating of application and environmental impact statement... environmental impact statement. (a) The application shall be as complete as possible in the light of information... was issued. (c) The DOE shall supplement its environmental impact statement in a timely manner so as...

Economic valuation of environmental liabilities and disclosure in the financial statements

International Nuclear Information System (INIS)

Kosola, M.; Niskala, M.

2000-01-01

The objective of this study is to examine procedures the enterprises follow when they have to make provisions for future costs in the clean up of contaminated land. It is not especially easy for an enterprise to make a provision for clean up of contaminated land in its financial statement. Because of research and planning activities and authority procedures the purification measures may be implemented after a long time. In the Study, an up-to-date subject has been dealt with: how to recognize liabilities to clean up contaminated land and how to evaluate and deal with them in the annual accounts. Environmental provisions has been examined by enterprise interviews and with other material. It is probable that the future clean up costs of contaminated land will rise up to several bit/ions of Finnish marks. The enterprises have not vet, however, included these expenditures into their annual accounts. One of the reasons for this is that the guidelines concerning recognition, measurement and disclosure of environmental liabilities in the financial statements are under development. Thus, it would be very important to promote the enterprises' and authorities' awareness of their environmental response. This can be done by research and training, and by publishing written guidelines. (orig.)

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

Science.gov (United States)

2010-05-07

... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook... FHWA is issuing this Notice to advise the public that an Environmental Impact Statement (EIS) will be... project comprises several elements of the overall Chicago Region Environmental and Transportation...

75 FR 39527 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2010-07-09

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-3] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 06/28/2010 through... Transportation's Federal Transit Administration (FTA) Final 20100230 filed with the Environmental Protection...

Effect of Professionalism, Competence, Knowledge of Financial Management, and Intensity Guidance Apparatus Inspectorate for Quality of Financial Statements (Study on Inspectorate Regencies/Cities in Aceh

Directory of Open Access Journals (Sweden)

Darwanis Darwanis

2016-04-01

Full Text Available This research aims to: 1. Examine the influence of professionalism, competence, knowledge of financial management and intensity guidance apparatus Inspectorate together to the quality of the financial statements of Regions; 2. Examine the effect of professionalism partially on the quality of the financial statements of Regions; 3. Test the effect of partial competencies to the quality of the financial statements of Regions; 4. Examine the effect of knowledge of financial management partially on the quality of the financial statements of Regions; 5. The authorities test the effects of intensity guidance apparatus partially on the quality of the financial statements of Regions. The object of this research is the Government Internal Supervisory Apparatus (APIP working in the Inspectorate districts/cities in Aceh amounted to 23 people who perform inspection tasks.  The source of data in this study uses primary data which is the result of the acquisition of questionnaires from survey respondent, while research data collection techniques are done with documentation techniques. The analytical method used is Multiple Linear Regression Analysis. The results showed that: 1. Professionalism, competence, knowledge of financial management and intensity guidance apparatus jointly affect the quality of financial reporting area. 2. Professionalism partially affects the quality of financial reporting area. 3. Competence partially affects the quality of financial reporting area. 4. Knowledge of financial management partially affects the quality of financial reporting area. 5. The intensity guidance apparatus partially affects the quality of financial reporting area.

Statement of nuclear incidents at nuclear installations

International Nuclear Information System (INIS)

2001-07-01

A statement of nuclear incidents at nuclear installations in Britain during the first quarter of 2001 is published today by the Health and Safety Executive. It covers the period 1 January to 31 March 2001. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974

Sustainability Statement and Policy

Science.gov (United States)

Journal of Education for Sustainable Development, 2009

2009-01-01

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

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...

77 FR 74479 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-12-14

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9006-5] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/03/2012 Through... Transit Project, Construction-Related Potential Impacts on Business Revenue, St. Paul and Twin Cities...

76 FR 53453 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-08-26

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-7] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 08/15/2011 through... Lease Sale 193, Revised Information, Analyzing the Environmental Impact of Natural Gas Development and...

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

Science.gov (United States)

2013-01-22

... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Kake... Environmental Impact Statement (EIS) for a proposed transportation project to improve access to and from the... written comments on environmental concerns that should be addressed in the EIS. The public scoping...

76 FR 65509 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2011-10-21

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-6] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 10/10/2011 Through... Mineral and Energy Resources and Reclamation of Activities, Beaver, Garfield, Iron, Juab, Millard, Piute...

Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-14

This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position.

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

Annual report and summary financial statement 1991-1992

International Nuclear Information System (INIS)

1993-01-01

The 1991-92 Annual Report for Scottish Hydro-Electric PLC is presented. It includes key financial statistics, the financial calendar, details of the Board of Directors, the Chairman's Statement, the Chief Executives' review of operations, operational statistics, a summary financial statement, a summary group profit and loss account, summary balance sheets, the Auditors' Report and a customer map. (UK)

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

International Nuclear Information System (INIS)