Criticality safety evaluation of Rocky Flats Plant one-gallon shipping containers

International Nuclear Information System (INIS)

Shaw, M.E.

1991-12-01

Criticality safety calculations have been performed to provide an analytical basis for handling, storage and transport of Rocky Flats Plant (RFP) one-gallon shipping containers. A mass limit was establish for metal (solid uranium or plutonium) and slurries (undissolved U or Pu solids in a ''mud,'' ''sludge,'' or ''slurry''). A separate volume limit was developed for plutonium solutions (liquids, either aqueous or organic, containing no visible undissolved solids)

Criticality safety evaluation of Rocky Flats Plant one-gallon shipping containers

Energy Technology Data Exchange (ETDEWEB)

Shaw, M.E.

1991-12-01

Criticality safety calculations have been performed to provide an analytical basis for handling, storage and transport of Rocky Flats Plant (RFP) one-gallon shipping containers. A mass limit was establish for metal (solid uranium or plutonium) and slurries (undissolved U or Pu solids in a ``mud,`` ``sludge,`` or ``slurry``). A separate volume limit was developed for plutonium solutions (liquids, either aqueous or organic, containing no visible undissolved solids).

Translating science into policy: Using ecosystem thresholds to protect resources in Rocky Mountain National Park

International Nuclear Information System (INIS)

Porter, Ellen; Johnson, Susan

2007-01-01

Concern over impacts of atmospheric nitrogen deposition to ecosystems in Rocky Mountain National Park, Colorado, has prompted the National Park Service, the State of Colorado Department of Public Health and Environment, the Environmental Protection Agency, and interested stakeholders to collaborate in the Rocky Mountain National Park Initiative, a process to address these impacts. The development of a nitrogen critical load for park aquatic resources has provided the basis for a deposition goal to achieve resource protection, and parties to the Initiative are now discussing strategies to meet that goal by reducing air pollutant emissions that contribute to nitrogen deposition in the Park. Issues being considered include the types and locations of emissions to be reduced, the timeline for emission reductions, and the impact of emission reductions from programs already in place. These strategies may serve as templates for addressing ecosystem impacts from deposition in other national parks. - A collaborative approach between scientists and policymakers is described for addressing nitrogen deposition effects to Rocky Mountain National Park, USA

Symposium 9: Rocky Mountain futures: preserving, utilizing, and sustaining Rocky Mountain ecosystems

Science.gov (United States)

Baron, Jill S.; Seastedt, Timothy; Fagre, Daniel B.; Hicke, Jeffrey A.; Tomback, Diana; Garcia, Elizabeth; Bowen, Zachary H.; Logan, Jesse A.

2013-01-01

In 2002 we published Rocky Mountain Futures, an Ecological Perspective (Island Press) to examine the cumulative ecological effects of human activity in the Rocky Mountains. We concluded that multiple local activities concerning land use, hydrologic manipulation, and resource extraction have altered ecosystems, although there were examples where the “tyranny of small decisions” worked in a positive way toward more sustainable coupled human/environment interactions. Superimposed on local change was climate change, atmospheric deposition of nitrogen and other pollutants, regional population growth, and some national management policies such as fire suppression.

Criticality safety evaluation of Rocky Flats Plant one-gallon shipping containers

Energy Technology Data Exchange (ETDEWEB)

Shaw, M.E.

1991-12-01

Criticality safety calculations have been performed to provide an analytical basis for handling, storage and transport of Rocky Flats Plant (RFP) one-gallon shipping containers. A mass limit was establish for metal (solid uranium or plutonium) and slurries (undissolved U or Pu solids in a mud,'' sludge,'' or slurry''). A separate volume limit was developed for plutonium solutions (liquids, either aqueous or organic, containing no visible undissolved solids).

Evaluating a Financial Assessment Tool: The Financial Checkup

OpenAIRE

Johnson, Alena C.

2001-01-01

The purpose of this study was to evaluate The Financial Checkup program. The program consisted of a booklet called The Financial Checkup and a 1-1 y, hour workshop explaining the booklet. The booklet helps individuals evaluate their financial situation on an annual basis. It includes a net worth statement, an income and expense statement, financial ratios, a revolving savings worksheet, a retirement worksheet, a life insurance worksheet, a financial goals worksheet, and a budget worksheet. Th...

75 FR 24612 - Order Finding That the Zone 6-NY Financial Basis Contract Traded on the IntercontinentalExchange...

Science.gov (United States)

2010-05-05

... COMMODITY FUTURES TRADING COMMISSION Order Finding That the Zone 6-NY Financial Basis Contract.... Although Transco's Zone 6 hub is a major trading center for natural gas in the United States and, as noted... AGENCY: Commodity Futures Trading Commission. ACTION: Final order. SUMMARY: On October 9, 2009, the...

Rocky Flats Plant Live-Fire Range Risk Analysis Report

Energy Technology Data Exchange (ETDEWEB)

Nicolosi, S.L.; Rodriguez, M.A.

1994-04-01

The objective of the Live-Fire Range Risk Analysis Report (RAR) is to provide an authorization basis for operation as required by DOE 5480.16. The existing Live-Fire Range does not have a safety analysis-related authorization basis. EG&G Rocky Flats, Inc. has worked with DOE and its representatives to develop a format and content description for development of an RAR for the Live-Fire Range. Development of the RAR is closely aligned with development of the design for a baffle system to control risks from errant projectiles. DOE 5480.16 requires either an RAR or a safety analysis report (SAR) for live-fire ranges. An RAR rather than a SAR was selected in order to gain flexibility to more closely address the safety analysis and conduct of operation needs for a live-fire range in a cost-effective manner.

Rocky Mountain spotted fever in children.

Science.gov (United States)

Woods, Charles R

2013-04-01

Rocky Mountain spotted fever is typically undifferentiated from many other infections in the first few days of illness. Treatment should not be delayed pending confirmation of infection when Rocky Mountain spotted fever is suspected. Doxycycline is the drug of choice even for infants and children less than 8 years old. Copyright © 2013 Elsevier Inc. All rights reserved.

Rocky Mountain Spotted Fever: Statistics and Epidemiology

Science.gov (United States)

... Search Form Controls Cancel Submit Search the CDC Rocky Mountain Spotted Fever (RMSF) Note: Javascript is disabled or is not ... message, please visit this page: About CDC.gov . Rocky Mountain Spotted Fever (RMSF) Transmission Signs and Symptoms Diagnosis and Testing ...

Atmospheric dispersion modeling at the Rocky Flats Plant. Progress report, December 1981-December 1985

International Nuclear Information System (INIS)

Hodgin, C.R.

1986-01-01

The Rocky Flats Plant applies atmospheric dispersion modeling as a tool for Emergency Response, Risk Assessment, and Regulatory Compliance. Extreme variations in terrain around the facility have necessitated the development of an advanced modeling approach. The Terrain-Responsive Atmospheric Code (TRAC) was developed to treat realistically the changing wind, stability, dispersion, and deposition patterns that are experienced in mountainous areas. The result is a detailed picture of dose and deposition patterns associated with postulated or actual releases. A unified approach was taken to modeling needs at Rocky Flats. This produces consistent dose projections for all applications. A Risk Assessment version of TRAC is now operational. A high-speed version of the code is being implemented for Emergency Response, and development of a regulatory version is under way. Public, scientific, and governmental acceptance of TRAC is critical to successful applications at the Rocky Flats Plant. A program of peer review and regulatory approval was initiated to provide a full outside evaluation of our techniques. Full field validation (tracer testing) is key to demonstrating reliability of the TRAC model. A validation study was planned for implementation beginning in early CY-1986. The necessary funding ($500,000) is being sought. Although the TRAC model development and approval program was developed for site-specific needs at the Rocky Flats Plant, potential exists for wider application within the Department of Energy (DOE). The TRAC model can be easily applied at other sites in complex terrain. A coordinated approach to model validation throughout the Albquerque Operations Office (AL) or DOE complexes could prove more cost effective than site-by-site evaluations. Finally, the model approval procedure developed jointly by Rocky Flats and the Environmental Protection Agency (EPA) is general and could be applied to other models or as the basis for a DOE-wide program

Radiation monitor training program at Rocky Flats

International Nuclear Information System (INIS)

Medina, L.C.; Kittinger, W.D.; Vogel, R.M.

The Rocky Flats Radiation Monitor Training Program is tailored to train new health physics personnel in the field of radiation monitoring. The purpose of the prescribed materials and media is to be consistent in training in all areas of Rocky Flats radiation monitoring job involvement

Environment, safety and Health Progress Assessment of the Rocky Flats Plant

International Nuclear Information System (INIS)

1993-05-01

This report documents the result of the US Department of Energy's (DOE) Environment, Safety and Health (ES ampersand H) Progress Assessment of the DOE Rocky Flats Plant (RFP) in Golden, Colorado. The assessment, which was conducted during the period of May 17 through May 28, 1993, included a selective review of the ES ampersand H management systems and programs of the responsible DOE Headquarters Program Offices (Defense Programs (DP) and Environmental Restoration and Waste Management (EM)), the DOE Rocky Flats Office (RFO), and the site contractor, EG ampersand G Rocky Flats, Inc. (EG ampersand G). Despite the near constant state of flux under which RFP has been required to operate, the Progress Assessment Team has concluded that significant progress has been made in correcting the deficiencies identified in the 1989 Assessment and in responding responsibly to regulations, and DOE directives and guidance that have been issued since that time. The Team concluded that the improvements have been concentrated in the activities associated with plutonium facilities and in regulatory driven programs. Much remains to be done with respect to implementing on a sitewide basis those management systems that anchor an organization's pursuit of continuous ES ampersand H improvement. Furthermore the Team concluded that the pace of improvement has been constrained by a combination of factors that have limited the site's ability to manage change in the pursuit of sitewide ES ampersand H excellence

The Financial Service as an Economic Category

Directory of Open Access Journals (Sweden)

Matsuk Zoriana A.

2017-03-01

Full Text Available The article is aimed at: systematization of the existing provisions of research on financial service; allocation of the primary, the secondary, and the auxiliary financial services; analysis of the material basis of financial service and its consideration as the sum total of the high and the low material shares; exploration of the issue of cost of financial services. A definition of financial service as the possibility for implementation of a financial interest of market participant has been suggested. In the composition of financial service, the article allocates the primary service (operation on trade in financial assets, the secondary (service for the benefit of a third party and at his expense, and the auxiliary (service in the sphere of trade in financial assets. The material basis for financial service has been explored, a systematization of financial services by the level of their separation from the material basis has been suggested. Prospect for further research will be consideration of the institutional and infrastructural ensuring the development of financial services in the context of the national economy.

Financial Statements

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

users make on the basis of the financial information. .... IDRC's brand and reputation could impact partner- .... building and to provide internal services in support of the ...... maintains books of accounts, information systems, and financial and management controls that .... The significant accounting policies of the Centre are: a.

Department of Defense Agency Financial Report for Fiscal Year 2012. Financial Section

Science.gov (United States)

2012-01-01

material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. 3 A control deficiency...military equipment increases the risk that the financial statements are materially misstated . Government Property in Possession of Contractors SFF AS...to prevent or detect misstatements on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, adversely affecting

Rocky Mountain Research Station: 2011 Annual Accomplishments

Science.gov (United States)

Rick Fletcher

2011-01-01

The Rocky Mountain Research Station is one of seven regional units that make up the USDA Forest Service Research and Development organization ­ the most extensive natural resources research organization in the world. We maintain 12 field laboratories throughout a 12-state territory encompassing the Great Basin, Southwest, Rocky Mountains, and parts of the Great Plains...

Rocky Mountain Research Station: 2010 Research Accomplishments

Science.gov (United States)

Rick Fletcher

2010-01-01

The Rocky Mountain Research Station is one of seven regional units that make up the USDA Forest Service Research and Development organization ­ the most extensive natural resources research organization in the world. We maintain 12 field laboratories throughout a 12-state territory encompassing the Great Basin, Southwest, Rocky Mountains, and parts of the Great Plains...

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...

Criteria impacting shipments of Rocky Flats Plant radioactive mixed wastes

International Nuclear Information System (INIS)

Clawson, R.L.; Eide, J.H.

1992-05-01

Westinghouse Hanford Company, Transportation and Packaging Division, under contract for the Los Alamos Technology Office-Rocky Flats Plant, has developed this synopsis report to be used as a reference in the development of the Rocky Flats Plant Comprehensive Treatment and Management Plan and the Rocky Flats Plant Residue Elimination Plan. This report represents the criteria for packaging, shipping, and transporting Rocky Flats Plant radioactive mixed wastes. It is a compilation of state and federal regulations, US Department of Energy orders, and acceptance criteria specific to US Department of Energy radioactive mixed waste treatment, storage and disposal facilities

Public involvement in cleanup - the Rocky Flats experience

International Nuclear Information System (INIS)

Paukert, J.; Pennock, S.; Schassburger, R.

1992-01-01

The U.S. Department of Energy's Rocky Flats Plant recently completed and implemented the Rocky Flats Plant Community Relations Plan for public involvement in environmental restoration of the site. The plan was developed in cooperation with the plant's regulators, the U.S. Environmental Protection Agency and the Colorado Department of Health. In addition, citizens near the plant played a significant role in shaping the document through extensive community interviews and public comment. The result of these cooperative efforts is a plan that meets and exceeds the applicable federal and state community relations requirements for a cleanup program. In fact, the U.S. Environmental Protection Agency has used the Rocky Flats Plant Community Relations Plants a model for similar plans at other federal facilities. Plan development, however, is only the starting point for an effective community relations effort. The Rocky Flats Plant and the public will face many challenges together as we implement the plan and build a partnership for addressing environmental cleanup issues. (author)

Rocky desertification in Southwest China: Impacts, causes, and restoration

Science.gov (United States)

Jiang, Zhongcheng; Lian, Yanqing; Qin, Xiaoqun

2014-05-01

Rocky desertification, which is relatively less well known than desertification, refers to the processes and human activities that transform a karst area covered by vegetation and soil into a rocky landscape. It has occurred in various countries and regions, including the European Mediterranean and Dinaric Karst regions of the Balkan Peninsula, Southwest China on a large scale, and alarmingly, even in tropical rainforests such as Haiti and Barbados, and has had tremendous negative impacts to the environment and social and economic conditions at local and regional scales. The goal of this paper is to provide a thorough review of the impacts, causes, and restoration measures of rocky desertification based on decades of studies in the southwest karst area of China and reviews of studies in Europe and other parts of the world. The low soil formation rate and high permeability of carbonate rocks create a fragile and vulnerable environment that is susceptible to deforestation and soil erosion. Other natural processes related to hydrology and ecology could exacerbate rocky desertification. However, disturbances from a wide variety of human activities are ultimately responsible for rocky desertification wherever it has occurred. This review shows that reforestation can be successful in Southwest China and even in the Dinaric Karst region when the land, people, water, and other resources are managed cohesively. However, new challenges may arise as more frequent droughts and extreme floods induced by global climate change and variability may slow the recovery process or even expand rocky desertification. This review is intended to bring attention to this challenging issue and provide information needed to advance research and engineering practices to combat rocky desertification and to aid in sustainable development.

Household financial behavior

NARCIS (Netherlands)

Brounen, Dirk; Koedijk, Kees; Pownall, Rachel

2016-01-01

Greater personal responsibility toward financial decision-making is being advocated on a global basis. Individuals and households are encouraged to take a more active approach to personal finance. In this paper, we examine behavioral factors, which lead households toward savings and financial

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.

The rocky flats controversy on radionuclide soil action levels

International Nuclear Information System (INIS)

Earle, T.C.

2004-01-01

This report describes how stakeholder involvement processes led to the successful resolution of a dispute over radionuclide soil action levels at the Rocky Flats Site near Denver, Colorado. During the Cold War Era, Rocky Flats, a plutonium fabrication plant, was part of the American government's multi-site nuclear weapons production facilities. Although the Rocky Flats plant had significant positive effects on the local economy, it became a target of public protest due to concerns over both public safety in the area surrounding the site and global nuclear proliferation. In the late 1980's, local safety concerns led to investigations by state and federal agencies. In 1992, with the Cold War ended, the Department of Energy decided to decommission the Rocky Flats site and to begin the long process of decontamination. (author)

FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

OpenAIRE

Elena Hlaciuc; Camelia Mihalciuc; Anisoara Apetri

2008-01-01

The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial statements, taken together,provide on overall picture of the financial health of the business. It says that who hasthe information has the power, and the way that it gets from the receiver iscommunication. F...

Rocky Mountain Research Station: 2012-2013 Annual Report

Science.gov (United States)

Cass Cairns

2013-01-01

The Rocky Mountain Research Station is one of seven regional units that make up the USDA Forest Service Research and Development organization - the most extensive natural resources research organization in the world. We maintain 12 field laboratories throughout a 12-state territory encompassing the Great Basin, Southwest, Rocky Mountains, and parts of the...

Study on comprehensive planning of rocky desertification in karst area of Chongqing

Science.gov (United States)

Zang, Yajun

2017-11-01

Chongqing is a key area for comprehensive treatment of rocky desertification in karst areas of china. Strengthening the comprehensive management of karst rocky desertification area, for the maintenance of ecological safety of Three Gorges Reservoir area, expanding the karst rocky desertification area people survival and development space, and improving the regional ecological conditions, have important practical significance to the construction of ecological civilization and building a harmonious society. Based on the investigation, analysis and arrangement of the data in the rocky desertification area, the paper puts forward the corresponding measures and phased targets for the treatment of the Rocky Desertification in the karst areas of Chongqing.

Rocky Flats Cleanup Agreement implementation successes and challenges

International Nuclear Information System (INIS)

Shelton, D.C.

1997-01-01

On July 19, 1996 the US Department of Energy (DOE), State of Colorado (CDPHE), and US Environmental Protection Agency (EPA) entered into an agreement called the Rocky Flats Cleanup Agreement (RFCA) for the cleanup and closure of the Rocky Flats Environmental Technology Site (RFETS or Rocky Flats). Major elements of the agreement include: an Integrated Site-Wide Baseline; up to twelve significant enforceable milestones per year; agreed upon soil and water action levels and standards for cleanup; open space as the likely foreseeable land use; the plutonium and TRU waste removed by 2015; streamlined regulatory process; agreement with the Defense Nuclear Facilities Safety Board (DNFSB) to coordinate activities; and a risk reduction focus. Successful implementation of RFCA requires a substantial effort by the parties to change their way of thinking about RFETS and meet the deliverables and commitments. Substantial progress toward Site closure through the implementation of RFCA has been accomplished in the short time since the signing, yet much remains to be done. Much can be learned from the Rocky Flats experience by other facilities in similar situations

Securing financial independence in the legal basis of a central bank

NARCIS (Netherlands)

F. Amtenbrink (Fabian)

2005-01-01

textabstractTogether with institutional, functional and organizational independence, financial independence constitutes one of the cornerstones of central bank independence, the economic ratio of which has been demonstrated extensively in the literature. In broad terms financial independence may be

ROCKY PLANETESIMAL FORMATION VIA FLUFFY AGGREGATES OF NANOGRAINS

Energy Technology Data Exchange (ETDEWEB)

Arakawa, Sota; Nakamoto, Taishi, E-mail: arakawa.s.ac@m.titech.ac.jp [Department of Earth and Planetary Sciences, Tokyo Institute of Technology, Meguro, Tokyo 152-8551 (Japan)

2016-12-01

Several pieces of evidence suggest that silicate grains in primitive meteorites are not interstellar grains but condensates formed in the early solar system. Moreover, the size distribution of matrix grains in chondrites implies that these condensates might be formed as nanometer-sized grains. Therefore, we propose a novel scenario for rocky planetesimal formation in which nanometer-sized silicate grains are produced by evaporation and recondensation events in early solar nebula, and rocky planetesimals are formed via aggregation of these nanograins. We reveal that silicate nanograins can grow into rocky planetesimals via direct aggregation without catastrophic fragmentation and serious radial drift, and our results provide a suitable condition for protoplanet formation in our solar system.

Paleozoic and mesozoic GIS data from the Geologic Atlas of the Rocky Mountain Region: Volume 1

Science.gov (United States)

Graeber, Aimee; Gunther, Gregory

2017-01-01

The Rocky Mountain Association of Geologists (RMAG) is, once again, publishing portions of the 1972 Geologic Atlas of the Rocky Mountain Region (Mallory, ed., 1972) as a geospatial map and data package. Georeferenced tiff (Geo TIFF) images of map figures from this atlas has served as the basis for these data products. Shapefiles and file geodatabase features have been generated and cartographically represented for select pages from the following chapters:• Phanerozoic Rocks (page 56)• Cambrian System (page 63)• Ordovician System (pages 78 and 79)• Silurian System (pages 87 - 89)• Devonian System (pages 93, 94, and 96 - 98)• Mississippian System (pages 102 and 103)• Pennsylvanian System (pages 114 and 115)• Permian System (pages 146 and 149 - 154)• Triassic System (pages 168 and 169)• Jurassic System (pages 179 and 180)• Cretaceous System (pages 197 - 201, 207 - 210, 215, - 218, 221, 222, 224, 225, and 227).The primary purpose of this publication is to provide regional-scale, as well as local-scale, geospatial data of the Rocky Mountain Region for use in geoscience studies. An important aspect of this interactive map product is that it does not require extensive GIS experience or highly specialized software.

THE ECONOMETRICS OF THE FORECASTING OF FINANCIAL RESOURCES, A MAIN COMPONENT OF THE FINANCIAL MANAGEMENT

Directory of Open Access Journals (Sweden)

2009-05-01

Full Text Available The paper intends to emphasise the importance of budget resources forecasting for long periods of time, within thefinancial management. An as accurate as possible forecasting of the volume of financial resources will represent the basis forthe future projections of the expenditure of local communities, as they are regulated by law, knowing that one of the principlesrepresenting the basis of budget making is that of the balanced budget. To the same extent, the volume of the budget liquiditieswill depend on the rigorousness of the design of the volume of financial resources.. Beyond the abstract character of themathematic calculus made by specialists in econometrics, the financial manager is also interested to know the forecastingtechniques so that he/she can draw up the income and expenditure budget, the basis for the implementation of the economicsocialdevelopment strategies of the local communities. The financial management remains a fundamental component of thepublic management through the theoretical-methodological arsenal made available for the loan officer.

The challenge and future of rocky desertification control in karst areas in southwest China

Science.gov (United States)

Zhang, J. Y.; Dai, M. H.; Wang, L. C.; Zeng, C. F.; Su, W. C.

2016-01-01

Karst rocky desertification occurs after vegetation deteriorates as a result of intensive land use, which leads to severe water loss and soil erosion and exposes basement rocks, creating a rocky landscape. Karst rocky desertification is found in humid areas in southwest China, the region most seriously affected by rocky desertification in the world. In order to promote ecological restoration and help peasants out of poverty, the Chinese government carried out the first phase of a rocky desertification control project from 2006 to 2015, which initially contained the expansion of rocky desertification. Currently, the Chinese government is prepared to implement the second phase of the rocky desertification control project, and therefore it is essential to summarise the lessons learned over the last 10 years of the first phase. In this paper, we analyse the driving social and economic factors behind rocky desertification, summarise the scientific research on rocky desertification in the region, and finally identify the main problems facing rocky desertification control. In addition, we put forward several policy suggestions that take into account the perspective of local peasants, scientific research, and China's economic development and urbanisation process. These suggestions include promoting the non-agriculturalization of household livelihoods, improving ecological compensation, strengthening the evaluation of rocky desertification control and dynamic monitoring, and strengthening research on key ecological function recovery technologies and supporting technologies.

Correlation Model between Economic Development and Environmental Performance on the Basis of Non-Financial Reporting

Directory of Open Access Journals (Sweden)

Vladimir Dmitrievich Bogdanov

2016-03-01

Full Text Available The most common international standards for the non-financial reporting are reviewed. The Global Reporting Initiative (GRI is determined as an optimal standard of sustainability reporting for the use in the Russian conditions. The environmental component of guidance on the compilation of G4 non-financial reporting of GRI standard is analyzed, the contribution of each aspect in terms of the overall picture of sustainability is determined. The progress of economic science has outlined the importance of incorporating natural components. Moreover, the value of biological resources would be increased through time, and therefore, the economic development of the company cannot be in isolation. To determine the degree of harmony between the economic development and ecological condition of the territory where the company carries out the economic activities, the application of new approaches and methods is necessary. Based on the statistical methods, a correlation model between economic development and environmental performance is developed to identify their relationship on the basis of non-financial reporting. The developed model of correlation can be used by a wide range of oil and gas companies and its general principles by the companies of different industries. The results may be of interest to stakeholders, also, it can be used for administrative purposes, to serve as a platform for forecasting and adoption of administrative decisions to achieve harmony between economic development and environmental performance. The model of correlation has been tested for the data of non-financial reporting of the Russian largest oil and gas company JSC “Surgutneftegas”. The testing has shown a positive relationship between the two systems of the company’s sustainable development: economy and ecology. This obtained result demonstrates a high level of social responsibility of the company in terms of environmental protection. A further study in this field can

Basis of Estimate Software Tool (BEST) - a practical solution to part of the cost and schedule integration puzzle

International Nuclear Information System (INIS)

Murphy, L.; Bain, P.

1997-01-01

The Basis of Estimate Software Tool (BEST) was developed at the Rocky Flats Environmental Technology Site (Rocky Flats) to bridge the gap that exists in conventional project control systems between scheduled activities, their allocated or assigned resources, and the set of assumptions (basis of estimate) that correlate resources and activities. Having a documented and auditable basis of estimate (BOE) is necessary for budget validation, work scope analysis, change control, and a number of related management control functions. The uniqueness of BEST is demonstrated by the manner in which it responds to the diverse needs of the heavily regulated environmental workplace - containing many features not found in conventional off-the-shelf software products. However, even companies dealing in relatively unregulated work places will find many attractive features in BEST. This product will be of particular interest to current Government contractors and contractors preparing proposals that may require subsequent validation. 2 figs

Financial Services Marketing.

Science.gov (United States)

Olson, Lucretia Maria

This manual contains student assignments in the financial services area of the marketing process. The individualized competency-based materials are intended to enhance and supplement instruction or to provide the basis for a course of instruction by the teacher-coordinator. Information on skills needed in jobs in financial marketing is first…

Numerical Modeling of Large-Scale Rocky Coastline Evolution

Science.gov (United States)

Limber, P.; Murray, A. B.; Littlewood, R.; Valvo, L.

2008-12-01

Seventy-five percent of the world's ocean coastline is rocky. On large scales (i.e. greater than a kilometer), many intertwined processes drive rocky coastline evolution, including coastal erosion and sediment transport, tectonics, antecedent topography, and variations in sea cliff lithology. In areas such as California, an additional aspect of rocky coastline evolution involves submarine canyons that cut across the continental shelf and extend into the nearshore zone. These types of canyons intercept alongshore sediment transport and flush sand to abyssal depths during periodic turbidity currents, thereby delineating coastal sediment transport pathways and affecting shoreline evolution over large spatial and time scales. How tectonic, sediment transport, and canyon processes interact with inherited topographic and lithologic settings to shape rocky coastlines remains an unanswered, and largely unexplored, question. We will present numerical model results of rocky coastline evolution that starts with an immature fractal coastline. The initial shape is modified by headland erosion, wave-driven alongshore sediment transport, and submarine canyon placement. Our previous model results have shown that, as expected, an initial sediment-free irregularly shaped rocky coastline with homogeneous lithology will undergo smoothing in response to wave attack; headlands erode and mobile sediment is swept into bays, forming isolated pocket beaches. As this diffusive process continues, pocket beaches coalesce, and a continuous sediment transport pathway results. However, when a randomly placed submarine canyon is introduced to the system as a sediment sink, the end results are wholly different: sediment cover is reduced, which in turn increases weathering and erosion rates and causes the entire shoreline to move landward more rapidly. The canyon's alongshore position also affects coastline morphology. When placed offshore of a headland, the submarine canyon captures local sediment

Rocky Mountain Riparian Digest

Science.gov (United States)

Deborah M. Finch

2008-01-01

The Rocky Mountain Riparian Digest presents the many facets of riparian research at the station. Included are articles about protecting the riparian habitat, the social and economic values of riparian environments, watershed restoration, remote sensing tools, and getting kids interested in the science.

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...

A case of Rocky Mountain spotted fever.

Science.gov (United States)

Rubel, Barry S

2007-01-01

Rocky Mountain spotted fever is a serious, generalized infection that is spread to humans through the bite of infected ticks. It can be lethal but it is curable. The disease gets its name from the Rocky Mountain region where it was first identified in 1896. The fever is caused by the bacterium Rickettsia rickettsii and is maintained in nature in a complex life cycle involving ticks and mammals. Humans are considered to be accidental hosts and are not involved in the natural transmission cycle of this pathogen. The author examined a 47-year-old woman during a periodic recall appointment. The patient had no dental problems other than the need for routine prophylaxis but mentioned a recent problem with swelling of her extremities with an accompanying rash and general malaise and soreness in her neck region. Tests were conducted and a diagnosis of Rocky Mountain spotted fever was made.

Criticality safety evaluation of Rocky Flats Plant one-gallon shipping containers

International Nuclear Information System (INIS)

Briggs, J.B.

1991-02-01

Intraplant shipment of small quantities of plutonium and uranium at the Rocky Flats Plant (RFP) are made in one-gallon shipping containers. Criticality safety calculations have been performed to provide an analytical basis upon which handling, storage, and transportation limits on these containers are based. The calculations and results are documented in this report. This analysis was categorized as Quality Level A (according to the EG ampersand G Idaho Quality Manual) in that it is a service whose failure could cause undue risks to employees or public health and safety. It is intended to comply with NQA-1. 7 refs., 7 figs., 12 tabs

Managing Rocky Mountain spotted fever.

Science.gov (United States)

Minniear, Timothy D; Buckingham, Steven C

2009-11-01

Rocky Mountain spotted fever is caused by the tick-borne bacterium Rickettsia rickettsii. Symptoms range from moderate illness to severe illness, including cardiovascular compromise, coma and death. The disease is prevalent in most of the USA, especially during warmer months. The trademark presentation is fever and rash with a history of tick bite, although tick exposure is unappreciated in over a third of cases. Other signature symptoms include headache and abdominal pain. The antibiotic therapy of choice for R. rickettsii infection is doxycycline. Preventive measures for Rocky Mountain spotted fever and other tick-borne diseases include: wearing long-sleeved, light colored clothing; checking for tick attachment and removing attached ticks promptly; applying topical insect repellent; and treating clothing with permethrin.

7 CFR 1218.51 - Financial statements.

Science.gov (United States)

2010-01-01

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

THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS

OpenAIRE

BOGDAN RĂVAŞ

2011-01-01

Financial statements should be presented on a going-concern basis unless management intends to liquidate the tourism unit or cease trading. If not presented on a going concern basis, the fact and rationale for not using it should be disclosed. Uncertainties related to events and conditions that cast significant doubt on the tourism unit's ability to continue as a going concern should be disclosed. The Statement of Financial Position provides information about the financial position of the tou...

The rocky flats controversy on radionuclide soil action levels

International Nuclear Information System (INIS)

Earle, T.C.

2004-01-01

This report describes the Rocky Flats radionuclide soil action level controversy as a case study for the purpose of understanding the nature and value of stakeholder involvement in the management of radiological hazards. The report consists of three main sections. The first section outlines the Rocky Flats story, including the Cold War era, the post-Cold War era, and the transition between the two. This provides the context necessary to understand the radionuclide soil action level controversy, the main events of which are described in the second section. In the final section, the Rocky Flats case is briefly discussed within the framework of a general model of stakeholder involvement and the lessons learned from the case are identified. (author)

Methods of Financial Risk Management

Directory of Open Access Journals (Sweden)

Korzh Natalia

2016-10-01

Full Text Available The essence and nature of financial risks are investigated. Their classification is conducted. The features of financial risk management and the main methods of management are considered. The ways of risk compensation are identified. It is proved that the objective external risk basis is such market imperfections as externalities of enterprises and incomplete information about the operation of the business environment and internal objective basis risk – the objective function to maximise profits in a competitive environment. It is revealed that to compensate market imperfections business entities should develop a strategy that combines fill in missing information and neutralise or minimise externalities that tactically implemented in financial risk management programs.

IMPACT OF DEREGULATION ON FINANCIAL SECTOR ...

African Journals Online (AJOL)

and the efficiency in the allocation of the society's resources, which were not ... financial system so as to make the system operate on the basis of the market ..... cases, the null hypothesis that financial sector deregulation does not granger .... Financial Sector Development and Growth: Evidence from Malaysia, Brookings.

Ongoing Cerebral Vasculitis During Treatment of Rocky Mountain Spotted Fever.

Science.gov (United States)

Sun, Lisa R; Huisman, Thierry A G M; Yeshokumar, Anusha K; Johnston, Michael V

2015-11-01

Rocky Mountain spotted fever is a tickborne infection that produces a systemic small-vessel vasculitis; its prognosis is excellent if appropriate treatment is initiated early. Because the advent of effective antirickettsial therapies predates the widespread use of brain magnetic resonance imaging, there are limited data on the effect of untreated Rocky Mountain spotted fever infection on neuroimaging studies. We describe a 7-year-old girl with delayed treatment of Rocky Mountain spotted fever who suffered severe neurological impairment. Serial brain magnetic resonance images revealed a progressive "starry sky appearance," which is proposed to result from the same small vessel vasculitis that causes the characteristic skin rash of this infection. Neurological injury can continue to occur despite specific antirickettsial therapy in Rocky Mountain spotted fever. This child's clinical features raise questions about the optimal management of this infection, particularly the utility of immune modulating therapies in cases of delayed treatment and neurological involvement. Copyright © 2015 Elsevier Inc. All rights reserved.

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...

Securing financial independence in the legal basis of a central bank

OpenAIRE

Amtenbrink, Fabian

2005-01-01

textabstractTogether with institutional, functional and organizational independence, financial independence constitutes one of the cornerstones of central bank independence, the economic ratio of which has been demonstrated extensively in the literature. In broad terms financial independence may be defined as referring to the legal and practical arrangements identifying the finances of a central bank and the extent to which the bank is subject to outside influence in this regard. In the (lega...

Biological impacts of oil pollution: rocky shores. V. 7

International Nuclear Information System (INIS)

1997-01-01

Most people with access to the sea have at one time enjoyed looking into rockpools and searching for crabs under boulders. Rocky shores have a great deal of fascination for people and they are the closest that many of them will get to the mysteries below the low tide mark. They are found, in some form, on most of the world's coasts and their ecology has been the subject of many books, reports and scientific papers. Rocky shores encompass a variety of intertidal habitats and have a range of vulnerabilities to oil. While some areas are quickly and easily cleaned by natural forces others can trap oil in sensitive sub-habitats which may then be damaged and take many years to recover. Furthermore, rocky shores have an importance in the wider context of marine ecosystems and some provide important local fisheries resources, tourism and amenities. This report describes the factors that make some rocky shores more sensitive to oil spills than others and considers the most appropriate methods of clean-up. Case histories are used to illustrate the effects of spills and spill clean-up, as well as typical recovery rates. (UK)

THERMODYNAMIC LIMITS ON MAGNETODYNAMOS IN ROCKY EXOPLANETS

International Nuclear Information System (INIS)

Gaidos, Eric; Conrad, Clinton P.; Manga, Michael; Hernlund, John

2010-01-01

To ascertain whether magnetic dynamos operate in rocky exoplanets more massive or hotter than the Earth, we developed a parametric model of a differentiated rocky planet and its thermal evolution. Our model reproduces the established properties of Earth's interior and magnetic field at the present time. When applied to Venus, assuming that planet lacks plate tectonics and has a dehydrated mantle with an elevated viscosity, the model shows that the dynamo shuts down or never operated. Our model predicts that at a fixed planet mass, dynamo history is sensitive to core size, but not to the initial inventory of long-lived, heat-producing radionuclides. It predicts that rocky planets larger than 2.5 Earth masses will not develop inner cores because the temperature-pressure slope of the iron solidus becomes flatter than that of the core adiabat. Instead, iron 'snow' will condense near or at the top of these cores, and the net transfer of latent heat upward will suppress convection and a dynamo. More massive planets can have anemic dynamos due to core cooling, but only if they have mobile lids (plate tectonics). The lifetime of these dynamos is shorter with increasing planet mass but longer with higher surface temperature. Massive Venus-like planets with stagnant lids and more viscous mantles will lack dynamos altogether. We identify two alternative sources of magnetic fields on rocky planets: eddy currents induced in the hot or molten upper layers of planets on very short-period orbits, and dynamos in the ionic conducting layers of 'ocean' planets with ∼10% mass in an upper mantle of water (ice).

The Financial Service as an Economic Category

OpenAIRE

Matsuk Zoriana A.

2017-01-01

The article is aimed at: systematization of the existing provisions of research on financial service; allocation of the primary, the secondary, and the auxiliary financial services; analysis of the material basis of financial service and its consideration as the sum total of the high and the low material shares; exploration of the issue of cost of financial services. A definition of financial service as the possibility for implementation of a financial interest of market participant has been ...

[Relationships between landscape structure and rocky desertification in karst region of northwestern Guangxi].

Science.gov (United States)

Zhang, Xiao-nan; Wang, Ke-lin; Chen, Hong-song; Zhang, Wei

2008-11-01

By using canonical correspondence analysis (CCA), sixteen landscape indices were adopted to quantitatively analyze the relationships between the landscape structure and rocky desertification in karst region of Huanjiang County, Guangxi Province. The results showed that the first and the second ordination axis of CCA were strongly correlated to the factors of average patch area, average dry land patch area, landscape shape index, and landscape aggregation index. The potential rocky desertification in the region was highly positively correlated with the average dry land patch area and the average fractal dimensions of dry land and shrub land, but negatively correlated with the patch numbers of dry land. Light rocky desertification had obvious positive correlations with the fractal dimension index, average fractal dimension of unused land, and patch numbers of shrub land; while moderate and strong rocky desertification had high positive correlations with the average unused land patch area but negative correlation with the average fractal dimension of shrub land. To some extent, rocky desertification degree might be represented by the values of landscape indices. The gradient variation in karst rocky desertification along landscape structure was clearly presented by the results of CCA.

A FEW CONSIDERATIONS REGARDING THE SPHERE OF FINANCIAL RELATIONS

OpenAIRE

Bota Anton Florin

2009-01-01

The author discusses his financial affairs sphere, looking at this issue under a double aspect: analysis of the financial relations sphere and analyzing the financial activity sphere. Analysis of the financial relations sphere is made on the basis of fou

Closing Rocky Flats by 2006

International Nuclear Information System (INIS)

Tuor, N. R.; Schubert, A. L.

2002-01-01

Safely accelerating the closure of Rocky Flats to 2006 is a goal shared by many: the State of Colorado, the communities surrounding the site, the U.S. Congress, the Department of Energy, Kaiser-Hill and its team of subcontractors, the site's employees, and taxpayers across the country. On June 30, 2000, Kaiser-Hill (KH) submitted to the Department of Energy (DOE), KH's plan to achieve closure of Rocky Flats by December 15, 2006, for a remaining cost of $3.96 billion (February 1, 2000, to December 15, 2006). The Closure Project Baseline (CPB) is the detailed project plan for accomplishing this ambitious closure goal. This paper will provide a status report on the progress being made toward the closure goal. This paper will: provide a summary of the closure contract completion criteria; give the current cost and schedule variance of the project and the status of key activities; detail important accomplishments of the past year; and discuss the challenges ahead

Rocky Flats cleanup receives new deadline

International Nuclear Information System (INIS)

Anon.

1993-01-01

The Rocky Flats nuclear weapon plant near Denver narrowly missed a court-ordered shutdown of virtually all cleanup activities when it failed to meet an Aug. 22 deadline for a state permit to store mixed radioactive and hazardous wastes on site. US District Court Judge Lewis Babcock granted a 90-day stay of contempt charges against the US Dept. of Energy, but left open the possibility of civil penalties under the Resource Conservation and Recovery Act. DOE's problems stem from a lawsuit the Sierra Club won two years ago in which Babcock gave Rocky Flats until Aug. 22 to obtain a RCRA permit or interim status from Colorado to store 600 cu yd of mixed wastes. If DOE failed to do so, the court said it could not generate further hazardous wastes at the site

A FEW CONSIDERATIONS REGARDING THE SPHERE OF FINANCIAL RELATIONS

Directory of Open Access Journals (Sweden)

Bota Anton Florin

2009-05-01

Full Text Available The author discusses his financial affairs sphere, looking at this issue under a double aspect: analysis of the financial relations sphere and analyzing the financial activity sphere. Analysis of the financial relations sphere is made on the basis of fou

Economic Analysis in the System of Financial Planning of Forestry Enterprises

Directory of Open Access Journals (Sweden)

Ievdokymov Viktor V.

2017-12-01

Full Text Available The aim of the article is to develop organizational and methodological provisions of economic analysis of forestry enterprises’ financial plans as a result of financial planning. The importance of financial planning as a basis for developing managerial decisions regarding the financial potential is substantiated. The characteristic of the development stages and the importance of financial potential in countries of the world is given. The stages of forecasting as the basis of enterprises’ financial plans are considered. The composition of the subsystems, methods and functions of financial planning highlighted in the scientific literature is investigated. The place of economic analysis in financial planning and in the system of financial planning of an enterprise’s economic activity is determined. There identified the directions of information disclosure in a financial plan: formation of financial results, budget settlements, cash flow, capital investments, ratio analysis, financial status, breakdown of individual items. The prospect for further research is to determine the order of applying the analytical procedures for each of these directions of economic analysis to justify the application of the analytical procedures for assessing financial potential on the basis of financial plans of forestry enterprises. This will allow to create information space for managing the financial potential of a forestry enterprise to achieve its tactical and strategic goals.

14 CFR 152.315 - Reporting on accrual basis.

Science.gov (United States)

2010-01-01

...) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.315 Reporting on accrual basis. (a... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Reporting on accrual basis. 152.315 Section... financial reports on an accrual basis. (b) If records are not maintained on an accrual basis by a sponsor or...

CVFA: Coal vendor financial advisor

International Nuclear Information System (INIS)

Goote, W.G.; Andersen, S.

1992-01-01

An expert system for determining coal vendor financial viability in fuel purchasing contracts at an electric utility is described. The system blends rules, data objects, and financial knowledge to provide a rational basis for accepting or rejecting coal contracts given the financial capability of the coal vendor. The discussion concludes with a critique of managerial issues in the development of the system and its use in decision making. 3 refs., 1 fig

Understanding Contaminant Transport Pathways at Rocky Flats - A Basis for the Remediation Strategy

International Nuclear Information System (INIS)

Paton, Ian

2008-01-01

The Rocky Flats Environmental Technology Site (RFETS) is a Department of Energy facility located approximately 16 miles northwest of Denver, Colorado. Processing and fabrication of nuclear weapons components occurred at Rocky Flats from 1952 through 1989. Operations at the Site included the use of several radionuclides, including plutonium-239/240 (Pu), americium-241 (Am), and various uranium (U) isotopes, as well as several types of chlorinated solvents. The historic operations resulted in legacy contamination, including contaminated facilities, process waste lines, buried wastes and surface soil contamination. Decontamination and removal of buildings at the site was completed in late 2005, culminating more than ten years of active environmental remediation work. The Corrective Action Decision/Record of Decision was subsequently approved in 2006, signifying regulatory approval and closure of the site. The use of RFETS as a National Wildlife Refuge is scheduled to be in full operation by 2012. To develop a plan for remediating different types of radionuclide contaminants present in the RFETS environment required understanding the different environmental transport pathways for the various actinides. Developing this understanding was the primary objective of the Actinide Migration Evaluation (AME) project. Findings from the AME studies were used in the development of RFETS remediation strategies. The AME project focused on issues of actinide behavior and mobility in surface water, groundwater, air, soil and biota at RFETS. For the purposes of the AME studies, actinide elements addressed included Pu, Am, and U. The AME program, funded by DOE, brought together personnel with a broad range of relevant expertise in technical investigations. The AME advisory panel identified research investigations and approaches that could be used to solve issues related to actinide migration at the Site. An initial step of the AME was to develop a conceptual model to provide a

The Financial Flexibility as a Factor of Financial Security

Directory of Open Access Journals (Sweden)

Feofanova Iryna V.

2017-09-01

Full Text Available The article is aimed at researching the approaches to assessing financial flexibility and the ways to improve it as a constituent part of financial security. Both the external and the internal threats to financial security have been defined. The indicators of assessment of the financial status of enterprise that are being calculated on the basis of value of equity were analyzed. It has been determined that the growth of equity has a positive impact on all coefficients, with the exception of the ratio of non-negotiable assets and the equity funds. It has been suggested that the ratio of non-negotiable assets to equity funds should be used as an indicator of the sufficiency of own capital gains. The relationship between the maneuverability coefficient of the own negotiable capital and the ratio of non-negotiable assets to the equity funds has been considered. It has been found that formation of the own financial resources is one of the main ways of increasing the financial flexibility of enterprises and organizations. A number of measures to increase equity have been proposed; the sources of the equity funds and the factors influencing the money flows have been defined.

Release fractions for Rocky Flats specific accidents

International Nuclear Information System (INIS)

Weiss, R.C.

1992-01-01

As Rocky Flats and other DOE facilities begin the transition process towards decommissioning, the nature of the scenarios to be studied in safety analysis will change. Whereas the previous emphasis in safety accidents related to production, now the emphasis is shifting to accidents related tc decommissioning and waste management. Accident scenarios of concern at Rocky Flats now include situations of a different nature and different scale than are represented by most of the existing experimental accident data. This presentation will discuss approaches at sign to use for applying the existing body of release fraction data to this new emphasis. Mention will also be made of ongoing efforts to produce new data and improve the understanding of physical mechanisms involved

Rocky Mountain spotted fever: a clinician's dilemma.

Science.gov (United States)

Masters, Edwin J; Olson, Gary S; Weiner, Scott J; Paddock, Christopher D

2003-04-14

Rocky Mountain spotted fever is still the most lethal tick-vectored illness in the United States. We examine the dilemmas facing the clinician who is evaluating the patient with possible Rocky Mountain spotted fever, with particular attention to the following 8 pitfalls in diagnosis and treatment: (1) waiting for a petechial rash to develop before diagnosis; (2) misdiagnosing as gastroenteritis; (3) discounting a diagnosis when there is no history of a tick bite; (4) using an inappropriate geographic exclusion; (5) using an inappropriate seasonal exclusion; (6) failing to treat on clinical suspicion; (7) failing to elicit an appropriate history; and (8) failing to treat with doxycycline. Early diagnosis and proper treatment save lives.

THE ACCOUNTING TREATMENT OF THE TOURISM UNIT’S FINANCIAL STATEMENTS IN AGREEMENT WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS

Directory of Open Access Journals (Sweden)

BOGDAN RĂVAŞ

2011-01-01

Full Text Available Financial statements should be presented on a going-concern basis unless management intends to liquidate the tourism unit or cease trading. If not presented on a going concern basis, the fact and rationale for not using it should be disclosed. Uncertainties related to events and conditions that cast significant doubt on the tourism unit's ability to continue as a going concern should be disclosed. The Statement of Financial Position provides information about the financial position of the tourism unit and it should distinguish between major categories and classifications of assets and liabilities current or noncurrent distinction. Departure from the requirements of an IFRS is allowed only in the extremely rare circumstance in which the application of the IFRS would be so misleading as to con-flict with the objectives of financial statements. In such circumstances, the tourism unit should disclose the reasons for and the financial effect of the departure from the IFRS.

Idaho National Engineering Laboratory code assessment of the Rocky Flats transuranic waste

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-07-01

This report is an assessment of the content codes associated with transuranic waste shipped from the Rocky Flats Plant in Golden, Colorado, to INEL. The primary objective of this document is to characterize and describe the transuranic wastes shipped to INEL from Rocky Flats by item description code (IDC). This information will aid INEL in determining if the waste meets the waste acceptance criteria (WAC) of the Waste Isolation Pilot Plant (WIPP). The waste covered by this content code assessment was shipped from Rocky Flats between 1985 and 1989. These years coincide with the dates for information available in the Rocky Flats Solid Waste Information Management System (SWIMS). The majority of waste shipped during this time was certified to the existing WIPP WAC. This waste is referred to as precertified waste. Reassessment of these precertified waste containers is necessary because of changes in the WIPP WAC. To accomplish this assessment, the analytical and process knowledge available on the various IDCs used at Rocky Flats were evaluated. Rocky Flats sources for this information include employee interviews, SWIMS, Transuranic Waste Certification Program, Transuranic Waste Inspection Procedure, Backlog Waste Baseline Books, WIPP Experimental Waste Characterization Program (headspace analysis), and other related documents, procedures, and programs. Summaries are provided of: (a) certification information, (b) waste description, (c) generation source, (d) recovery method, (e) waste packaging and handling information, (f) container preparation information, (g) assay information, (h) inspection information, (i) analytical data, and (j) RCRA characterization.

Reconciling Global Financial Reporting With Domestic Taxation

OpenAIRE

Bokulic, Caitlin; Henry, Erin; Plesko, George A.

2012-01-01

This paper presents a new reconciliation of financial to taxable income, drawing from public financial statement and Schedule M-3 data for a panel of firms. The reconciliation compares the financial statement income of a firm’s consolidated financial statement entities to the financial statement income of a firm’s tax return entities on a worldwide, domestic, and foreign income basis. This analysis highlights the relation between these various measures of corporate income to better understand...

Soil decontamination at Rocky Flats

International Nuclear Information System (INIS)

Olsen, R.L.; Hayden, J.A.; Alford, C.E.; Kochen, R.L.; Stevens, J.R.

1979-01-01

A soils decontamination project was initiated, to remove actinides from soils at Rocky Flats. Wet screening, attrition scrubbing with Calgon at high pH, attrition scrubbing at low pH, and cationic flotation were investigated. Pilot plant studies were carried out. Conceptual designs have been generated for mounting the process in semi-trailers

Rocky Mountain spotted fever, Colombia.

Science.gov (United States)

Hidalgo, Marylin; Orejuela, Leonora; Fuya, Patricia; Carrillo, Pilar; Hernandez, Jorge; Parra, Edgar; Keng, Colette; Small, Melissa; Olano, Juan P; Bouyer, Donald; Castaneda, Elizabeth; Walker, David; Valbuena, Gustavo

2007-07-01

We investigated 2 fatal cases of Rocky Mountain spotted fever that occurred in 2003 and 2004 near the same locality in Colombia where the disease was first reported in the 1930s. A retrospective serosurvey of febrile patients showed that > 21% of the serum samples had antibodies aaainst spotted fever group rickettsiae.

Benchmarking and performance improvement at Rocky Flats Technology Site

International Nuclear Information System (INIS)

Elliott, C.; Doyle, G.; Featherman, W.L.

1997-03-01

The Rocky Flats Environmental Technology Site has initiated a major work process improvement campaign using the tools of formalized benchmarking and streamlining. This paper provides insights into some of the process improvement activities performed at Rocky Flats from November 1995 through December 1996. It reviews the background, motivation, methodology, results, and lessons learned from this ongoing effort. The paper also presents important gains realized through process analysis and improvement including significant cost savings, productivity improvements, and an enhanced understanding of site work processes

Kawasaki disease following Rocky Mountain spotted fever: a case report.

Science.gov (United States)

Bal, Aswine K; Kairys, Steven W

2009-07-06

Kawasaki disease is an idiopathic acute systemic vasculitis of childhood. Although it simulates the clinical features of many infectious diseases, an infectious etiology has not been established. This is the first reported case of Kawasaki disease following Rocky Mountain spotted fever. We report the case of a 4-year-old girl who presented with fever and petechial rash. Serology confirmed Rocky Mountain spotted fever. While being treated with intravenous doxycycline, she developed swelling of her hands and feet. She had the clinical features of Kawasaki disease which resolved after therapy with intravenous immune globulin (IVIG) and aspirin. This case report suggests that Kawasaki disease can occur concurrently or immediately after a rickettsial illness such as Rocky Mountain spotted fever, hypothesizing an antigen-driven immune response to a rickettsial antigen.

Proceedings of the second symposium on the geology of Rocky Mountain coal, 1977

Energy Technology Data Exchange (ETDEWEB)

Hodgson, H. E. [ed.

1978-01-01

The 1977 Symposium on the Geology of Rocky Mountain Coal was held May 9 and 10 on the campus of the Colorado School of Mines in Golden, Colorado. The 1977 Symposium was sponsored by the Colorado Geological Survey and the US Geological Survey. The 1977 Symposium consisted of four technical sessions: Depositional Models for Coal Exploration in the Rocky Mountain Cretaceous; Stratigraphy and Depositional Environments of Rocky Mountain Tertiary Coal Deposits; Depositional Models for Coal Exploration in non-Rocky Mountain Regions; and Application of Geology to Coal Mining and Coal Mine Planning. Several papers discuss geophysical survey and well logging techniques applied to the exploration of coal deposits and for mine planning. Fouteen papers have been entered individually into EDB and ERA. (LTN)

The effect of a small creek valley on drainage flows in the Rocky Flats region

International Nuclear Information System (INIS)

Porch, W.

1996-01-01

Regional scale circulation and mountain-plain interactions and effects on boundary layer development are important for understanding the fate of an atmospheric release from Rocky Flats, Colorado. Numerical modeling of Front Range topographic effects near Rocky Flats have shown that though the Front Range dominates large scale flow features, small-scale terrain features near Rocky Flats are important to local transport during nighttime drainage flow conditions. Rocky Flats has been the focus of interest for the Department of Energy's Atmospheric Studies in Complex Terrain (ASCOT) program

Development of Financial Security of Agro-Industrial Enterprises

OpenAIRE

Iryna Kryukova

2012-01-01

The concept of 'financial security' has been covered in the article. The theoretical basis of agro-industrial factories financial security development has been considered. In particular, the author has done an overview of different methodological approaches to determining the content of financial security and its components. The indicators of financial security of enterprise have been defined. Summing up the methodological aspects of providing business financial security the author proposes t...

Extraction of Rocky Desertification from Disp Imagery: a Case Study of Liupanshui, Guizhou, China

Science.gov (United States)

Zhou, G.; Wu, Z.; Wang, W.; Shi, Y.; Mao, G.; Huang, Y.; Jia, B.; Gao, G.; Chen, P.

2017-09-01

Karst rocky desertification is a typical type of land degradation in Guizhou Province, China. It causes great ecological and economical implications to the local people. This paper utilized the declassified intelligence satellite photography (DISP) of 1960s to extract the karst rocky desertification area to analyze the early situation of karst rocky desertification in Liupanshui, Guizhou, China. Due to the lack of ground control points and parameters of the satellite, a polynomial orthographic correction model with considering altitude difference correction is proposed for orthorectification of DISP imagery. With the proposed model, the 96 DISP images from four missions are orthorectified. The images are assembled into a seamless image map of the karst area of Guizhou, China. The assembled image map is produced to thematic map of karst rocky desertification by visual interpretation in Liupanshui city. With the assembled image map, extraction of rocky desertification is conducted.

EXTRACTION OF ROCKY DESERTIFICATION FROM DISP IMAGERY: A CASE STUDY OF LIUPANSHUI, GUIZHOU, CHINA

Directory of Open Access Journals (Sweden)

G. Zhou

2017-09-01

Full Text Available Karst rocky desertification is a typical type of land degradation in Guizhou Province, China. It causes great ecological and economical implications to the local people. This paper utilized the declassified intelligence satellite photography (DISP of 1960s to extract the karst rocky desertification area to analyze the early situation of karst rocky desertification in Liupanshui, Guizhou, China. Due to the lack of ground control points and parameters of the satellite, a polynomial orthographic correction model with considering altitude difference correction is proposed for orthorectification of DISP imagery. With the proposed model, the 96 DISP images from four missions are orthorectified. The images are assembled into a seamless image map of the karst area of Guizhou, China. The assembled image map is produced to thematic map of karst rocky desertification by visual interpretation in Liupanshui city. With the assembled image map, extraction of rocky desertification is conducted.

48 CFR 2052.211-72 - Financial status report.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial status report... Financial status report. As prescribed at 2011.104-70(c), the contracting officer shall insert the following... basis during negotiation, without amending the solicitation. Financial Status Report (OCT 1999) The...

Rocky Mountain spotted fever, Panama.

Science.gov (United States)

Estripeaut, Dora; Aramburú, María Gabriela; Sáez-Llorens, Xavier; Thompson, Herbert A; Dasch, Gregory A; Paddock, Christopher D; Zaki, Sherif; Eremeeva, Marina E

2007-11-01

We describe a fatal pediatric case of Rocky Mountain spotted fever in Panama, the first, to our knowledge, since the 1950s. Diagnosis was established by immunohistochemistry, PCR, and isolation of Rickettsia rickettsii from postmortem tissues. Molecular typing demonstrated strong relatedness of the isolate to strains of R. rickettsii from Central and South America.

Sustaining Rocky Mountain landscapes: Science, policy and management for the Crown of the Continent ecosystem

Science.gov (United States)

Prato, Tony; Fagre, Daniel B.

2007-01-01

Prato and Fagre offer the first systematic, multi-disciplinary assessment of the challenges involved in managing the Crown of the Continent Ecosystem ( CCE), an area of the Rocky Mountains that includes northwestern Montana, southwestern Alberta, and southeastern British Columbia. The spectacular landscapes, extensive recreational options, and broad employment opportunities of the CCE have made it one of the fastest growing regions in the United States and Canada, and have lead to a shift in its economic base from extractive resource industries to service-oriented recreation and tourism industries. In the process, however, the amenities and attributes that draw people to this “New West” are under threat. Pastoral scenes are disappearing as agricultural lands and other open spaces are converted to residential uses, biodiversity is endangered by the fragmentation of fish and wildlife habitats, and many areas are experiencing a decline in air and water quality. Sustaining Rocky Mountain Landscapes provides a scientific basis for communities to develop policies for managing the growth and economic transformation of the CCE without sacrificing the quality of life and environment for which the land is renowned. This forthcoming edited volume focuses on five aspects of sustaining mountain landscapes in the CCE and similar regions in the Rocky Mountains. The five aspects are: 1) how social, economic, demo graphic and environmental forces are transforming ecosystem structure and function, 2) trends in use and conditions for human and environmental resources, 3) activating science, policy and education to enhance sustainable landscape management, 4) challenges to sustainable management of public and private lands, and 5) future prospects for achieving sustainable landscapes.

ITEA Financial Report--Fiscal 2003

Science.gov (United States)

Technology Teacher, 2004

2004-01-01

The figures in this report reflect the financial year, which ended on June 30, 2003. The balance shown is the result of specifically planned activities on behalf of the Board of Directors and the headquarters staff to balance the budget. The Board monitors the financial condition of the association and foundation on an ongoing basis through its…

RATIONAL FINANCIAL BEHAVIOR OF POPULATION AS A PROSPERITY FACTOR OF FINANCIAL SECTOR

Directory of Open Access Journals (Sweden)

Sushko E. Yu.

2014-12-01

Full Text Available The rapid sophistication of the Russian financial system inevitably leads not only to the emergence of great opportunities for the development of the financial sector, as expressed in the opening of the new financial institutions or new financial products and services, but also a huge financial risks for companies of this sector, as expressed in the increase of population’s debts and the decline of trust in the financial sector. That is why special tools used in making management decisions about the development of the financial sector in a particular region acquires greater significance. On the basis of statistical data over the Volgograd region the author developed the model of initial attractiveness estimation of an area for business entities, reflecting the level of financial literacy and using the data from open sources of information. The article provides a brief introduction to the development of the methodology: from a theoretical substantiation of the original list of variables for analysis up to determine the regression equation. Obtained regression model can be used by entrepreneurs in case of expansion of their financial business to new areas and by regional governance whose aim is to increase the level of financial literacy.

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...

History of Rocky Flats waste streams

International Nuclear Information System (INIS)

Luckett, L.L.; Dickman, A.A.; Wells, C.R.; Vickery, D.J.

1982-01-01

An analysis of the waste streams at Rocky Flats was done to provide information for the Waste Certification program. This program has involved studying the types and amounts of retrievable transuranic (TRU) waste from Rocky Flats that is stored at the Idaho National Engineering Laboratory (INEL). The information can be used to estimate the types and amounts of waste that will need to be permanently stored in the Waste Isolation Pilot Plant (WIPP). The study covered mostly the eight-year period from June 1971 to June 1979. The types, amounts, and plutonium content of TRU waste and the areas or operations responsible for generating the waste are summarized in this waste stream history report. From the period studied, a total of 24,546,153 lbs of waste containing 211,148 g of plutonium currently occupies 709,497 cu ft of storage space at INEL

Radiological/Health physics program assessement at Rocky Flats, the process

International Nuclear Information System (INIS)

Psomas, P.O.

1996-01-01

The Department of Energy, Rocky Flats Office, Safety and Health Group, Health Physics Team (HPT) is responsible for oversight of the Radiation Protection and Health Physics Program (RPHP) of the Integrating Management Contractor (IMC), Kaiser-Hill (K-H) operations at the Rocky Flats Environmental Technology Site (RFETS). As of 1 January 1996 the Rocky Flats Plant employed 300 DOE and 4,300 contractor personnel (K-H and their subcontractors). WSI is a subcontractor and provides plant security. To accomplish the RPHP program oversight HPT personnel developed a systematic methodology for performing a functional RPHP Assessment. The initial process included development of a flow diagram identifying all programmatic elements and assessment criteria documents. Formulation of plans for conducting interviews and performance of assessments constituted the second major effort. The generation of assessment reports was the final step, based on the results of this process. This assessment will be a 6 person-year effort, over the next three years. This process is the most comprehensive assessment of any Radiation Protection and Health Physics (RPHP) Program ever performed at Rocky Flats. The results of these efforts will establish a baseline for future RPHP Program assessments at RFETS. This methodology has been well-received by contractor personnel and creates no Privacy Act violations or other misunderstandings

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...

[Rocky Mountain spotted fever in an American tourist].

Science.gov (United States)

de Pender, A M G; Bauer, A G C; van Genderen, P J J

2005-04-02

In a 28-year-old male American tourist who presented in the hospital with fever, cold shivers, headache, nausea, myalgia and arthralgia, Rocky Mountain spotted fever was suspected, partly because he came from an endemic region (the state of Georgia). The patient was treated with doxycycline, 100 mg b.i.d.; 9 days after the first appearance of the symptoms, the diagnosis was confirmed by the report of a positive antibody titre against Rickettsia rickettsii. The patient did not have exanthema. He was discharged in good general condition after two weeks of treatment. Rocky Mountain spotted fever, caused by the Gram-negative bacterium R. rickettsii, is a serious rickettsiosis. The disease is seen only sporadically in the Netherlands because the ticks in the Netherlands do not carry the bacterium. The travel history is still not a standard component of the anamnesis and is therefore often forgotten. This can lead to under-diagnosis and delayed treatment of diseases that were formerly limited to the continent. The early recognition and treatment of Rocky Mountain spotted fever is important since delayed treatment is associated with a clear increase in both morbidity and mortality.

Kawasaki disease following Rocky Mountain spotted fever: a case report

Directory of Open Access Journals (Sweden)

Bal Aswine K

2009-07-01

Full Text Available Abstract Introduction Kawasaki disease is an idiopathic acute systemic vasculitis of childhood. Although it simulates the clinical features of many infectious diseases, an infectious etiology has not been established. This is the first reported case of Kawasaki disease following Rocky Mountain spotted fever. Case presentation We report the case of a 4-year-old girl who presented with fever and petechial rash. Serology confirmed Rocky Mountain spotted fever. While being treated with intravenous doxycycline, she developed swelling of her hands and feet. She had the clinical features of Kawasaki disease which resolved after therapy with intravenous immune globulin (IVIG and aspirin. Conclusion This case report suggests that Kawasaki disease can occur concurrently or immediately after a rickettsial illness such as Rocky Mountain spotted fever, hypothesizing an antigen-driven immune response to a rickettsial antigen.

Ratio analysis specifics of the family dairies' financial statements

Directory of Open Access Journals (Sweden)

Mitrović Aleksandra

2015-01-01

Full Text Available The subject of this paper is the evaluation of the financial analysis specifics of the dairy enterprises with a focus on the implementation of the ratio analysis of financial statements. The ratio analysis is a central part of financial analysis, since it is based on investigating the relationship between logically related items in the financial statements to assess the financial position of the observed enterprise and its earning capacity. Speaking about the reporting of financial performance in family dairies, the basis is created for displaying techniques of financial analysis, with a special indication on the specifics of their application in agricultural enterprises focusing on companies engaged in dairying. Applied in the paper is ratio analysis on the example of a dairy enterprise, i.e. a family dairy operating in Serbia. The ratio indicators are the basis for identifying relationships based on which by comparing the actual performance and certain business standards differences or variations are identified.

Identification of the Level of Financial Security of an Insurance Company

Directory of Open Access Journals (Sweden)

Kozmenko Serhiy M.

2014-02-01

Full Text Available The article is devoted to theoretical and practical aspects of identification of financial security of the insurer. The article justifies urgency of identification of the level of financial security of the insurer and its qualitative assessment. It offers a scientific and methodical approach to identification of the level of financial security of the insurer on the basis of the conducted analysis of advantages and shortcomings of the existing approaches. The basis of the developed methods is a generalised assessment of the level of financial security of the insurer, which is offered to be carried out on the basis of calculation of statistical and dynamic integral indicators of financial security of the insurance company. The obtained integral assessments allow making a conclusion about efficiency of the selected strategy of the insurer and its ability to oppose to negative influence of threats to financial security. Results of calculation of integral indicators of financial security of the insurer allow identification of influence of fraud as the main threat to financial security of domestic insurance companies. The proposed approach was realised in practice of Ukrainian insurers and proved its efficiency.

PROBLEM OF OPTIMIZATION OF ENTERPRISE FINANCIAL STREAMS: URGENCY UNDER ECONOMIC CRISIS CONDITIONS

Directory of Open Access Journals (Sweden)

J. E. Gorbach

2011-01-01

Full Text Available The paper considers a problem of structural optimization of financial streams in the economic activities of the enterprises. The authors describe a general process of enterprise capital structure optimization while breaking it in stages and consider the most interesting financial stream theories. The paper presents for the first time «Combined optimization model». In order to develop the model the most commonly applied methods have been used, namely: an optimization  method on the basis of an average capital price, an optimization method on the basis of financial leverage effect and an optimization method on the basis of the average managing subject price. Alternative calculations of optimum structure of financial stream sources on the basis of the proposed «combined model» have been presented in corresponding tables. The authors also use for the first time such concepts as «a break-even point» and «a safety zone» in respect of enterprise financial streams while using a graphic method.

The financial impact of orthopaedic fellowship training.

Science.gov (United States)

Gaskill, Trevor; Cook, Chad; Nunley, James; Mather, R Chad

2009-07-01

Previous reports have compared the expected financial return of a medical education with those expected in other professions. However, we know of no published report estimating the financial return of orthopaedic training. The purpose of this study was to estimate the financial incentives that may influence the decision to invest an additional year of training in each of the major orthopaedic fellowships. With survey data from the American Academy of Orthopaedic Surgeons and using standard financial techniques, we calculated the estimated return on investment of an additional year of orthopaedic training over a working lifetime. The net present value, internal rate of return, and the break-even point were estimated. Eight fellowships were examined and compared with general orthopaedic practice. Investment in an orthopaedic fellowship yields variable returns. Adult spine, shoulder and elbow, sports medicine, hand, and adult arthroplasty may yield positive returns. Trauma yields a neutral return, while pediatrics and foot and ankle have negative net present values. On the basis of mean reported incomes, the break-even point was two years for spine, seven years for hand, eight years for shoulder and elbow, twelve years for adult arthroplasty, thirteen years for sports medicine, and twenty-seven years for trauma. Fellowship-trained pediatric and foot and ankle surgeons did not break even following the initial investment. When working hours were controlled for, the returns for adult arthroplasty and trauma became negative. The financial return of an orthopaedic fellowship varies on the basis of the specialty chosen. While reasons to pursue fellowship training vary widely, and many are not financial, there are positive and negative financial incentives. Therefore, the decision to pursue fellowship training is best if it is not made on the basis of financial incentives. This information may assist policy makers in analyzing medical education economics to ensure the

Systematic Evaluation Program (SEP) at Rocky Flats Plant: An overview of practical management issues for evaluation of natural phenomena hazards

International Nuclear Information System (INIS)

Badwan, F.M.

1993-01-01

Many of the buildings at the Rocky Flats Plant were designed and built before modern standards were developed, including standards for protection against extreme natural phenomenon such as tornadoes, earthquakes, and floods. The purpose of the SEP is to establish an integrated approach to assessing the design adequacy of specific high and moderate hazard Rocky Flats facilities from a safety perspective and to establish a basis for defining any needed facility improvements. The SEP is to be carried out in three Phases. In Phase 1, topics to be evaluated and an evaluation plan for each topic were developed. Any differences between Current Design Requirements (CDR) or acceptance criteria and the design of existing facilities, will be identified during Phase 2 and assessed using an integrated systematic approach during Phase 3. The integrated assessment performed during Phase 3 provides a process for evaluating the differences between existing facility design and CDRs so that decisions on corrective actions can be made on the basis of relative risk reduction and cost effectiveness. These efforts will ensure that a balanced and integrated level of safety is achieved for long-term operation of these buildings. Through appropriate selection of topics and identification of the structures, systems, and components to be evaluated, the SEP will address outstanding design issues related to the prevention and mitigation of design basis accidents, including those arising from natural phenomena. The objective of the SEP is not to bring these buildings into strict compliance with current requirements, but rather to ensure that an adequate level of safety is achieved in an economical fashion

Are seagrass beds indicators of anthropogenic nutrient stress in the rocky intertidal?

International Nuclear Information System (INIS)

Honig, Susanna E.; Mahoney, Brenna; Glanz, Jess S.; Hughes, Brent B.

2017-01-01

It is well established that anthropogenic nutrient inputs harm estuarine seagrasses, but the influence of nutrients in rocky intertidal ecosystems is less clear. In this study, we investigated the effect of anthropogenic nutrient loading on Phyllospadix spp., a rocky intertidal seagrass, at local and regional scales. At sites along California, Washington, and Oregon, we demonstrated a significant, negative correlation of urban development and Phyllospadix bed thickness. These results were echoed locally along an urban gradient on the central California coast, where Phyllospadix shoot δ 15 N was negatively associated with Phyllospadix bed thickness, and experimentally, where nutrient additions in mesocosms reduced Phyllospadix shoot formation and increased epiphytic cover on Phyllospadix shoots. These findings provide evidence that coastal development can threaten rocky intertidal seagrasses through increased epiphytism. Considering that seagrasses provide vital ecosystem services, mitigating eutrophication and other factors associated with development in the rocky intertidal coastal zone should be a management priority. - Highlights: • The effect of nutrient loading on rocky intertidal seagrasses is not well studied. • Regionally, development was negatively associated with Phyllospadix bed thickness. • Locally, shoot δ 15 N was negatively associated with Phyllospadix bed thickness. • Mesocosms with added nutrients had a net loss in shoots and increased epiphytes. • Nutrient loading may have a negative effect on intertidal seagrass bed health.

Establishing bounding internal dose estimates for thorium activities at Rocky Flats.

Science.gov (United States)

Ulsh, Brant A; Rich, Bryce L; Chew, Melton H; Morris, Robert L; Sharfi, Mutty; Rolfes, Mark R

2008-07-01

As part of an evaluation of a Special Exposure Cohort petition filed on behalf of workers at the Rocky Flats Plant, the National Institute for Occupational Safety and Health (NIOSH) was required to demonstrate that bounding values could be established for radiation doses due to the potential intake of all radionuclides present at the facility. The main radioactive elements of interest at Rocky Flats were plutonium and uranium, but much smaller quantities of several other elements, including thorium, were occasionally handled at the site. Bounding potential doses from thorium has proven challenging at other sites due to the early historical difficulty in detecting this element through urinalysis methods and the relatively high internal dose delivered per unit intake. This paper reports the results of NIOSH's investigation of the uses of thorium at Rocky Flats and provides bounding dose reconstructions for these operations. During this investigation, NIOSH reviewed unclassified reports, unclassified extracts of classified materials, material balance and inventory ledgers, monthly progress reports from various groups, and health physics field logbooks, and conducted interviews with former Rocky Flats workers. Thorium operations included: (1) an experimental metal forming project with 240 kg of thorium in 1960; (2) the use of pre-formed parts in weapons mockups; (3) the removal of Th from U; (4) numerous analytical procedures involving trace quantities of thorium; and (5) the possible experimental use of thorium as a mold coating compound. The thorium handling operations at Rocky Flats were limited in scope, well-monitored and documented, and potential doses can be bounded.

Restoration of genetic connectivity among Northern Rockies wolf populations.

Science.gov (United States)

Hebblewhite, Mark; Musiani, Marco; Mills, L Scott

2010-10-01

Probably no conservation genetics issue is currently more controversial than the question of whether grey wolves (Canis lupus) in the Northern Rockies have recovered to genetically effective levels. Following the dispersal-based recolonization of Northwestern Montana from Canada, and reintroductions to Yellowstone and Central Idaho, wolves have vastly exceeded population recovery goals of 300 wolves distributed in at least 10 breeding pairs in each of Wyoming, Idaho and Montana. With >1700 wolves currently, efforts to delist wolves from endangered status have become mired in legal battles over the distinct population segment (DPS) clause of the Endangered Species Act (ESA), and whether subpopulations within the DPS were genetically isolated. An earlier study by vonHoldt et al. (2008) suggested Yellowstone National Park wolves were indeed isolated and was used against delisting in 2008. Since then, wolves were temporarily delisted, and a first controversial hunting season occurred in fall of 2009. Yet, concerns over the genetic recovery of wolves in the Northern Rockies remain, and upcoming District court rulings in the summer of 2010 will probably include consideration of gene flow between subpopulations. In this issue of Molecular Ecology, vonHoldt et al. (2010) conduct the largest analysis of gene flow and population structure of the Northern Rockies wolves to date. Using an impressive sampling design and novel analytic methods, vonHoldt et al. (2010) show substantial levels of gene flow between three identified subpopulations of wolves within the Northern Rockies, clarifying previous analyses and convincingly showing genetic recovery. © 2010 Blackwell Publishing Ltd.

Early Hydrodynamic Escape Limits Rocky Planets to Less Than or Equal to 1.6 Earth Radii

Science.gov (United States)

Lehmer, O. R.; Catling, D. C.

2017-01-01

In the past decade thousands of exoplanet candidates and hundreds of confirmed exoplanets have been found. For sub-Neptune-sized planets, those less than approx. 10 Earth masses, we can separate planets into two broad categories: predominantly rocky planets, and gaseous planets with thick volatile sheaths. Observations and subsequent analysis of these planets show that rocky planets are only found with radii less than approx. 1.6 Earth radii. No rocky planet has yet been found that violates this limit. We propose that hydrodynamic escape of hydrogen rich protoatmospheres, accreted by forming planets, explains the limit in rocky planet size. Following the hydrodynamic escape model employed by Luger et al. (2015), we modelled the XUV driven escape from young planets (less than approx.100 Myr in age) around a Sun-like star. With a simple, first-order model we found that the rocky planet radii limit occurs consistently at approx. 1.6 Earth radii across a wide range of plausible parameter spaces. Our model shows that hydrodynamic escape can explain the observed cutoff between rocky and gaseous planets. Fig. 1 shows the results of our model for rocky planets between 0.5 and 10 Earth masses that accrete 3 wt. % H2/He during formation. The simulation was run for 100 Myr, after that time the XUV flux drops off exponentially and hydrodynamic escape drops with it. A cutoff between rocky planets and gaseous ones is clearly seen at approx. 1.5-1.6 Earth radii. We are only interested in the upper size limit for rocky planets. As such, we assumed pure hydrogen atmospheres and the highest possible isothermal atmospheric temperatures, which will produce an upper limit on the hydrodynamic loss rate. Previous work shows that a reasonable approximation for an upper temperature limit in a hydrogen rich protoatmosphere is 2000-3000 K, consistent with our assumptions. From these results, we propose that the observed dichotomy between mini-Neptunes and rocky worlds is simply explained by

Numerical simulation of atmospheric dispersion in the vicinity of the Rocky Flats plant

International Nuclear Information System (INIS)

Bossert, J.E.; Poulos, G.S.

1993-01-01

The Atmospheric Studies in Complex Terrain (ASCOT) program sponsored a field experiment in the winter of 1991 near Rocky Flats, Colorado. Both meteorological and tracer dispersion measurements were taken. These two data sets provided an opportunity to investigate the influence of terrain-generated, radiatively-driven flows on the dispersion of the tracer. In this study, we use the Regional Atmospheric Modeling System (RAMS) to simulate meteorological conditions and tracer dispersion on the case night of 4--5 February 1991. The simulations were developed to examine the influence of nocturnal drainage flow from various topography regimes on the dispersion of tracer from the Rocky Flats plant. The simulation described herein demonstrates the extent to which Rocky Mountain drainage winds influence the flow at the mountain/plain interface for a particular case night, and shows the potential importance of canyon drainage on dispersion from the Rocky Flats area

Public health financial management competencies.

Science.gov (United States)

Honoré, Peggy A; Costich, Julia F

2009-01-01

The absence of appropriate financial management competencies has impeded progress in advancing the field of public health finance. It also inhibits the ability to professionalize this sector of the workforce. Financial managers should play a critical role by providing information relevant to decision making. The lack of fundamental financial management knowledge and skills is a barrier to fulfilling this role. A national expert committee was convened to examine this issue. The committee reviewed standards related to financial and business management practices within public health and closely related areas. Alignments were made with national standards such as those established for government chief financial officers. On the basis of this analysis, a comprehensive set of public health financial management competencies was identified and examined further by a review panel. At a minimum, the competencies can be used to define job descriptions, assess job performance, identify critical gaps in financial analysis, create career paths, and design educational programs.

Interaction between Financial Intermediation Efficiency and Economic Growth

Directory of Open Access Journals (Sweden)

Milka Grbic

2016-12-01

Full Text Available Financial intermediaries have the key role in making a connection between savings and investments. Given the fact that an efficient transfer of savings into investments is made more difficult by transaction and information costs, financial intermediaries are specialized in minimizing the said costs per unit of invested capital. They are also trained to identify productive and innovative investment endeavors which contribute to the growth of real output. Real output growth is the basis for increasing the financial potential, which creates the basis for the development of financial intermediaries. In connection with that, apart from the analysis of the relevant factors making the process of the mobilization and transfer of savings more difficult, the theoretical models that put an emphasis on the relationship between the efficiency of financial intermediation and economic growth are discussed in the paper. The research results are indicative of the fact that the improvement in financial intermediaries’ business doing enables faster economic growth. Simultaneously, the growth of the economic activity increases the scope of the business operations conducted by financial intermediaries. Thanks to the effects of the economies of scale that contribute to a reduction in transaction and information costs, the efficiency of financial intermediations grows.

Rocky Mountain spotted fever in Mexico: past, present, and future.

Science.gov (United States)

Álvarez-Hernández, Gerardo; Roldán, Jesús Felipe González; Milan, Néstor Saúl Hernández; Lash, R Ryan; Behravesh, Casey Barton; Paddock, Christopher D

2017-06-01

Rocky Mountain spotted fever, a tick-borne zoonosis caused by Rickettsia rickettsii, is among the most lethal of all infectious diseases in the Americas. In Mexico, the disease was first described during the early 1940s by scientists who carefully documented specific environmental determinants responsible for devastating outbreaks in several communities in the states of Sinaloa, Sonora, Durango, and Coahuila. These investigators also described the pivotal roles of domesticated dogs and Rhipicephalus sanguineus sensu lato (brown dog ticks) as drivers of epidemic levels of Rocky Mountain spotted fever. After several decades of quiescence, the disease re-emerged in Sonora and Baja California during the early 21st century, driven by the same environmental circumstances that perpetuated outbreaks in Mexico during the 1940s. This Review explores the history of Rocky Mountain spotted fever in Mexico, current epidemiology, and the multiple clinical, economic, and social challenges that must be considered in the control and prevention of this life-threatening illness. Copyright © 2017 Elsevier Ltd. All rights reserved.

Economic Essence and Function of Financial Intermediaries in Ukraine

OpenAIRE

Cheberiako Oksana V.; Loboda Hanna B.

2014-01-01

The article studies essence and purpose of activity of financial intermediaries in Ukraine. It analyses scientific works of foreign and Ukrainian scientists, on the basis of which it performs systematisation of views of researchers with respect to the essence of such terms as financial intermediary and financial intermediation. The author offers own interpretation of the financial intermediary notion. It identifies the goal of activity of financial intermediaries at the macro-level and micro-...

Benchmarking and Performance Improvement at Rocky Flats Environmental Technology Site

Energy Technology Data Exchange (ETDEWEB)

Elliott, C. [Kaiser-Hill Co., LLC, Golden, CO (United States)], Doyle, D. [USDOE Rocky Flats Office, Golden, CO (United States)], Featherman, W.D. [Project Performance Corp., Sterline, VA (United States)

1997-12-31

The Rocky Flats Environmental Technology Site (RFETS) has initiated a major work process improvement campaign using the tools of formalized benchmarking and streamlining. This paper provides insights into some of the process improvement activities performed at Rocky Flats from November 1995 through December 1996. It reviews the background, motivation, methodology, results, and lessons learned from this ongoing effort. The paper also presents important gains realized through process analysis and improvement including significant cost savings, productivity improvements, and an enhanced understanding of site work processes.

Structure Changes of Macrobenthic Community on Rocky Shores After the Hebei Spirit Oil Spill

OpenAIRE

Yun-Hwan Jung; Heung-Sik Park; Kon-Tak Yoon; Hyung-Gon Lee; Chae-Woo Ma

2013-01-01

In Korea, more than 300 oil spill accidents occur every year. Despite the frequency, only a small pool of data is available on the initial effect of oil spill on macrobenthic fauna inhabiting rocky shores. The aim of this study was to analyze the variation of macrobenthic fauna composition and community structure on rocky shores, and understand the impact of oil on rocky shore organisms after the Hebei Spirit oil spill. Field surveys were carried out in five regions dose to the wreck site in ...

[Complications and cause of death in mexican children with rocky mountain spotted fever].

Science.gov (United States)

Martínez-Medina, Miguel Ángel; Rascón-Alcantar, Adela

Rocky Mountain spotted fever is a life threatening disease caused by Rickettsia rickettsia, characterized by multisystem involvement. We studied 19 dead children with Rocky Mountain spotted fever. All children who were suspected of having rickettsial infections were defined as having Rocky Mountain spotted fever by serology test and clinical features. Through the analysis of each case, we identified the clinical profile and complications associated to the death of a patient. In nine (69.2%) of 13 cases that died in the first three days of admission, the associated condition was septic shock. Others complications included respiratory distress causes by non-cardiogenic pulmonary edema, renal impairment, and multiple organ damage. The main cause of death in this study was septic shock. The fatality rate from Rocky Mountain spotted fever can be related to the severity of the infection, delay in diagnosis, and delay in initiation of antibiotic therapy. Pulmonary edema and cerebral edema can be usually precipitated by administration of excess intravenous fluids.

Workforce mobilization for D ampersand D at the Rocky Flats Environmental Technology Site (RFETS)

International Nuclear Information System (INIS)

Coles, G.W.; Easdon, R.C.; Bourgeois, T.G.

1997-01-01

The Rocky Flats Plant (RFP) was a nuclear production facility. Products from RFP included nuclear and non-nuclear parts used by other plants to assemble weapons. Operations at the plant generally included metal recovery, processing, machining, assembly, and the physical and administrative support functions associated with this type of production. Construction of the Site began in the early 1950's. The Site was an active production facility through the Cold War. After nuclear production operations ceased, the Site was renamed to become the Rocky Flats Environmental Technology Site (Site). Labor policies and precedence began to evolve from the time of initial construction. This paper reviews the labor situation at the plants at the commencement of D ampersand D activities, the problems that were created by that environment, and the efforts made to adjust labor policies to aid effective implementation of D ampersand D activities. Mobilization of the D ampersand D workforce required specific planning for effective implementation. Work assignments for D ampersand D activities had to receive approval prior to performing activities. Once established, the appropriate funding was secured to allow hiring, training and deployment of the workforce. An infrastructure was established to manage activities and control work on a day to day basis. The result of the Site effort in this area provided for an immediate positive impact to D ampersand D activities

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

Mortality among plutonium and other workers at Rocky Flats

International Nuclear Information System (INIS)

Wilkinson, G.S.; Acquavella, J.F.; Reyes, M.; Tietjen, G.L.; Wiggs, L.d.; Voelz, G.L.

1985-01-01

A detailed study of mortality and radiation exposure for Rocky Flats workers was reported at the Sixteenth Mid-Year Topical Symposium of the Health Physics Society in January 1983. Significantly fewer deaths were found than were expected due to all causes, all malignant neoplasms, lung cancer, and cancer of the digestive organs. No bone cancers were observed and cancers commonly associated with radiation exposure were not more frequent than expected. Significantly more deaths than expected were observed for two causes, cancer of the prostate and benign and unspecified neoplasms. Further investigation revealed that the deaths from benign and unspecified neoplasms all involved intracranial tumors. A case control study found no association between these brain tumors and exposure to radiation, including plutonium depositions or type of occupation. The excess deaths from intracranial tumors remain unexplained but do not appear to be associated with employment at Rocky Flats. Relative risks among Rocky Flats workers with cumulative plutonium depositions of 2 nCi or more did not indicate a significantly greater risk of death among workers exposed to plutonium than among unexposed workers. Similar results were found for workers with cumulative radiation exposure of at least 1 rem. 2 references, 3 tables

Public distrust and hazard management success at the Rocky Flats nuclear weapons plant

International Nuclear Information System (INIS)

Hohenemser, C.

1987-01-01

Based on experience gained while serving a public oversight commission appointed by the governor of Colorado, hazard management at the Department of Energy's Rocky Flats nuclear weapons plant is reviewed. Specific reference is made to the plant's history of controversy, its defense-in-depth strategy of hazard control, occupational health issues, public exposure to plutonium, and the assessment of low-probability, high-consequence risks. This leads to the conclusion that Rocky flats is, by any objective standard, a hazard management success. It follows that public distrust of Rocky Flats arises as much from fear and loathing of nuclear weapons themselves as from the manufacturing process by which they are made

The removal of plutonium contaminants from Rocky Flats Plant soil

International Nuclear Information System (INIS)

Sunderland, N.R.

1987-01-01

This research was undertaken to determine if the TRUclean process could effectively remove radioactive elements from soils other than derived coral. This is an interim report prior to the project report and discusses the outcome of the tests of the Rocky Flats Plant (RFP) soil. The soil tested contained plutonium particulates in the micron and submicron range. Volume reduction and activity removal were accomplished with an overall efficiency of greater than 90%. The TRUclean process is a very practical and economical solution to soil contamination problems at the Rocky Flats Plant

75 FR 23704 - Order Finding That the NWP Rockies Financial Basis Contract Traded on the...

Science.gov (United States)

2010-05-04

... Traded on the IntercontinentalExchange, Inc., Performs a Significant Price Discovery Function AGENCY... (``ECM'') under sections 2(h)(3)-(5) of the Commodity Exchange Act (``CEA'' or the ``Act''), performs a significant price discovery function pursuant to section 2(h)(7) of the CEA. The Commission undertook this...

Sampling for Soil Carbon Stock Assessment in Rocky Agricultural Soils

Science.gov (United States)

Beem-Miller, Jeffrey P.; Kong, Angela Y. Y.; Ogle, Stephen; Wolfe, David

2016-01-01

Coring methods commonly employed in soil organic C (SOC) stock assessment may not accurately capture soil rock fragment (RF) content or soil bulk density (rho (sub b)) in rocky agricultural soils, potentially biasing SOC stock estimates. Quantitative pits are considered less biased than coring methods but are invasive and often cost-prohibitive. We compared fixed-depth and mass-based estimates of SOC stocks (0.3-meters depth) for hammer, hydraulic push, and rotary coring methods relative to quantitative pits at four agricultural sites ranging in RF content from less than 0.01 to 0.24 cubic meters per cubic meter. Sampling costs were also compared. Coring methods significantly underestimated RF content at all rocky sites, but significant differences (p is less than 0.05) in SOC stocks between pits and corers were only found with the hammer method using the fixed-depth approach at the less than 0.01 cubic meters per cubic meter RF site (pit, 5.80 kilograms C per square meter; hammer, 4.74 kilograms C per square meter) and at the 0.14 cubic meters per cubic meter RF site (pit, 8.81 kilograms C per square meter; hammer, 6.71 kilograms C per square meter). The hammer corer also underestimated rho (sub b) at all sites as did the hydraulic push corer at the 0.21 cubic meters per cubic meter RF site. No significant differences in mass-based SOC stock estimates were observed between pits and corers. Our results indicate that (i) calculating SOC stocks on a mass basis can overcome biases in RF and rho (sub b) estimates introduced by sampling equipment and (ii) a quantitative pit is the optimal sampling method for establishing reference soil masses, followed by rotary and then hydraulic push corers.

CO{sub 2} Sequestration Capacity and Associated Aspects of the Most Promising Geologic Formations in the Rocky Mountain Region: Local-Scale Analyses

Energy Technology Data Exchange (ETDEWEB)

Laes, Denise; Eisinger, Chris; Morgan, Craig; Rauzi, Steve; Scholle, Dana; Scott, Phyllis; Lee, Si-Yong; Zaluski, Wade; Esser, Richard; Matthews, Vince; McPherson, Brian

2013-07-30

The purpose of this report is to provide a summary of individual local-­scale CCS site characterization studies conducted in Colorado, New Mexico and Utah. These site-­ specific characterization analyses were performed as part of the “Characterization of Most Promising Sequestration Formations in the Rocky Mountain Region” (RMCCS) project. The primary objective of these local-­scale analyses is to provide a basis for regional-­scale characterization efforts within each state. Specifically, limits on time and funding will typically inhibit CCS projects from conducting high-­ resolution characterization of a state-­sized region, but smaller (< 10,000 km{sup 2}) site analyses are usually possible, and such can provide insight regarding limiting factors for the regional-­scale geology. For the RMCCS project, the outcomes of these local-­scale studies provide a starting point for future local-­scale site characterization efforts in the Rocky Mountain region.

Hanford/Rocky Flats collaboration on development of supercritical carbon dioxide extraction to treat mixed waste

International Nuclear Information System (INIS)

Hendrickson, D.W.; Biyani, R.K.; Brown, C.M.; Teter, W.L.

1995-11-01

Proposals for demonstration work under the Department of Energy's Mixed Waste Focus Area, during the 1996 through 1997 fiscal years included two applications of supercritical carbon dioxide to mixed waste pretreatment. These proposals included task RF15MW58 of Rocky Flats and task RL46MW59 of Hanford. Analysis of compatibilities in wastes and work scopes yielded an expectation of substantial collaboration between sites whereby Hanford waste streams may undergo demonstration testing at Rocky Flats, thereby eliminating the need for test facilities at Hanford. This form of collaboration is premised the continued deployment at Rocky Flats and the capability for Hanford samples to be treated at Rocky Flats. The recent creation of a thermal treatment contract for a facility near Hanford may alleviate the need to conduct organic extraction upon Rocky Flats wastes by providing a cost effective thermal treatment alternative, however, some waste streams at Hanford will continue to require organic extraction. Final site waste stream treatment locations are not within the scope of this document

Hanford/Rocky Flats collaboration on development of supercritical carbon dioxide extraction to treat mixed waste

Energy Technology Data Exchange (ETDEWEB)

Hendrickson, D.W.; Biyani, R.K. [Westinghouse Hanford Co., Richland, WA (United States); Brown, C.M.; Teter, W.L. [Kaiser-Hill Co., Golden, CO (United States)

1995-11-01

Proposals for demonstration work under the Department of Energy`s Mixed Waste Focus Area, during the 1996 through 1997 fiscal years included two applications of supercritical carbon dioxide to mixed waste pretreatment. These proposals included task RF15MW58 of Rocky Flats and task RL46MW59 of Hanford. Analysis of compatibilities in wastes and work scopes yielded an expectation of substantial collaboration between sites whereby Hanford waste streams may undergo demonstration testing at Rocky Flats, thereby eliminating the need for test facilities at Hanford. This form of collaboration is premised the continued deployment at Rocky Flats and the capability for Hanford samples to be treated at Rocky Flats. The recent creation of a thermal treatment contract for a facility near Hanford may alleviate the need to conduct organic extraction upon Rocky Flats wastes by providing a cost effective thermal treatment alternative, however, some waste streams at Hanford will continue to require organic extraction. Final site waste stream treatment locations are not within the scope of this document.

Corporate Finance: its organization and epistemological basis

Directory of Open Access Journals (Sweden)

Luiz Henrique Herling

2014-08-01

Full Text Available This study aims to show how they are organized studies in financial management and what is the paradigm that support the theories presented until today, contextualizing how financial management is organized within the science of Directors in historical and evolutionary terms . Based on the decisions of the financial manager of investment , financing and operations , the study seeks to show that the philosophical basis that supports the theories developed . Yet for better understanding separates financial management in personal finance , financial markets and corporate finance , the latter being the main focus of the study . In the literature we can divide and stratify studies in corporate finance for a better understanding . By analyzing under an evolutionary approach notes a growing chains in other studies in finance , such as public finance, behavioral finance and here called green finance.

76 FR 9350 - Patient Safety Organizations: Voluntary Delisting From Rocky Mountain Patient Safety Organization

Science.gov (United States)

2011-02-17

... Organizations: Voluntary Delisting From Rocky Mountain Patient Safety Organization AGENCY: Agency for Healthcare... Organization: AHRQ has accepted a notification of voluntary relinquishment from Rocky Mountain Patient Safety Organization, a component entity of Colorado Hospital Association, of its status as a Patient Safety...

quarterly financial report for the period ending 31 December 2011

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

Sophie Comeau

2011-12-31

Dec 31, 2011 ... 2 IDRC QUARTERLY FINANCIAL REPORT DECEMBER 2011. Consolidated ..... guiding principles and overarching strategies that formed the basis of the expenditure ... Accounting Standard 34, Interim Financial Reporting.

Rocky Mountain spotted fever in dogs, Brazil.

Science.gov (United States)

Labruna, Marcelo B; Kamakura, Orson; Moraes-Filho, Jonas; Horta, Mauricio C; Pacheco, Richard C

2009-03-01

Clinical illness caused by Rickettsia rickettsii in dogs has been reported solely in the United States. We report 2 natural clinical cases of Rocky Mountain spotted fever in dogs in Brazil. Each case was confirmed by seroconversion and molecular analysis and resolved after doxycycline therapy.

Financial statements – basis for assessing the financial performance from the investors’ perspective, by means of prospectively oriented indicators

Directory of Open Access Journals (Sweden)

Aristita Rotila

2009-12-01

starting from the financial statements, we could approach the issue of assessing the financial performance only from the single perspective of the investors, also taking into account the market value of the company. The market value of a company represents the sum of the market values of the two components in the capital’s structure: shareholders’ equity and liabilities. It is considered that it is only in the case of shareholders’ equity that the market value differs from the accounting value, but this is not the case with liabilities, so the “market value added” will be researched only by taking account of shareholders’ equity.

Rocky milieu: Challenges of effective integration of clinical risk management into hospitals in Iran

Science.gov (United States)

Farokhzadian, Jamileh; Nayeri, Nahid Dehghan; Borhani, Fariba

2015-01-01

Healthcare risks and clinical risks have been recognized as a major challenge in healthcare. Clinical risks can never be eliminated and can have serious adverse effects on patient safety. Thus, a clinical risk management (CRM) system has been introduced in the healthcare system to improve quality services. The aim of this study was to explore nurses’ experiences related to the challenges of implementing CRM in the organizational context. This qualitative study was based on the conventional content analysis of the Lundman and Graneheim approach, and it consisted of 22 interview sessions with 20 nurses. The purposive sampling method was used to choose the participants from three hospitals affiliated with the Kerman University of Medical Sciences. We used semi-structured interviews and review of relevant documents to collect data. The analysis of the data led to the emergence of “rocky milieu” as the main theme, and it consisted of three categories that, along with their subcategories, explain the challenges of implementing CRM. The three categories and their subcategories were (1) organizational culture and leadership challenges (decision and performance of leadership and cultural resistance to change), (2) limitation of resources (financial, human, and physical and equipment resources), and (3) variations and complexities in working conditions (the emotional, psychological, and social atmosphere and the heaviness of workload). Attempts have been made to establish CRM through clinical governance and accreditation, but organizational challenges have created a rocky milieu for implementing CRM. However, from an organizational context concerning the suitability of healthcare in Iran, there are obvious needs to move toward quality improvement and safe practices through the effective implementation of CRM. PMID:25968444

Rocky milieu: Challenges of effective integration of clinical risk management into hospitals in Iran

Directory of Open Access Journals (Sweden)

Jamileh Farokhzadian

2015-05-01

Full Text Available Healthcare risks and clinical risks have been recognized as a major challenge in healthcare. Clinical risks can never be eliminated and can have serious adverse effects on patient safety. Thus, a clinical risk management (CRM system has been introduced in the healthcare system to improve quality services. The aim of this study was to explore nurses’ experiences related to the challenges of implementing CRM in the organizational context. This qualitative study was based on the conventional content analysis of the Lundman and Graneheim approach, and it consisted of 22 interview sessions with 20 nurses. The purposive sampling method was used to choose the participants from three hospitals affiliated with the Kerman University of Medical Sciences. We used semi-structured interviews and review of relevant documents to collect data. The analysis of the data led to the emergence of “rocky milieu” as the main theme, and it consisted of three categories that, along with their subcategories, explain the challenges of implementing CRM. The three categories and their subcategories were (1 organizational culture and leadership challenges (decision and performance of leadership and cultural resistance to change, (2 limitation of resources (financial, human, and physical and equipment resources, and (3 variations and complexities in working conditions (the emotional, psychological, and social atmosphere and the heaviness of workload. Attempts have been made to establish CRM through clinical governance and accreditation, but organizational challenges have created a rocky milieu for implementing CRM. However, from an organizational context concerning the suitability of healthcare in Iran, there are obvious needs to move toward quality improvement and safe practices through the effective implementation of CRM.

Rocky flats closure project - lessons learned in worker stakeholder engagement

International Nuclear Information System (INIS)

Sweeney, Laura; Mazur, Robert E.; Edelson, Martin

2013-01-01

The Rocky Flats Environmental Technology Site (EPA Superfund site near Denver, Colorado) produced plutonium components for nuclear weapons for the U.S. defense program. The facility shut down in 1989 and clean up began in 1992. To ensure safe remediation of inactive nuclear sites, site owners have begun to consult stakeholders more widely in recent years. The closure of Rocky Flats aimed to set the standard for stakeholder involvement in doing the work safely, complying with regulations/standards, in a cost-effective manner. We have studied, using ethnographic methods, the extent to which workers at Rocky Flats were involved in communication and decision making strategies. Our results point out that workers can have perceptions of the site remediation process that differ from management and even other workers and that a significant number of workers questioned the commitment by management to engage the worker as stakeholder. The most effective remediation efforts should involve careful consideration of the insights and observations of all workers, particularly those who face immediate and high-level health and safety risks. (authors)

Rocky flats closure project - lessons learned in worker stakeholder engagement

Energy Technology Data Exchange (ETDEWEB)

Sweeney, Laura [Des Moines Area Community College, Ankeny, Iowa (United States); Mazur, Robert E. [Iowa State University, Ames, Iowa (United States); Edelson, Martin [Ames Laboratory-USDOE (Retired), Ames, Iowa (United States)

2013-07-01

The Rocky Flats Environmental Technology Site (EPA Superfund site near Denver, Colorado) produced plutonium components for nuclear weapons for the U.S. defense program. The facility shut down in 1989 and clean up began in 1992. To ensure safe remediation of inactive nuclear sites, site owners have begun to consult stakeholders more widely in recent years. The closure of Rocky Flats aimed to set the standard for stakeholder involvement in doing the work safely, complying with regulations/standards, in a cost-effective manner. We have studied, using ethnographic methods, the extent to which workers at Rocky Flats were involved in communication and decision making strategies. Our results point out that workers can have perceptions of the site remediation process that differ from management and even other workers and that a significant number of workers questioned the commitment by management to engage the worker as stakeholder. The most effective remediation efforts should involve careful consideration of the insights and observations of all workers, particularly those who face immediate and high-level health and safety risks. (authors)

Plutonium contamination in soils in open space and residential areas near Rocky Flats, Colorado

International Nuclear Information System (INIS)

Litaor, M.I.

1999-01-01

Spatial analysis of the 240 Pu: 239 Pu isotopic ratio of 42 soil samples collected around Rocky Flats Plant near Golden, Colorado, was conducted to assess the effect of Rocky Flats Plant activity on the soil environment. Two probability maps that quantified the uncertainty of the spatial distribution of plutonium isotopic ratios were constructed using the sequential Gaussian simulation technique (sGs). Assuming a plutonium isotopic ratio range of 0.152 ± 0.003 to 0.169 ± 0.009 is characteristic to global fallout in Colorado, and a mean value of 0.155 is representative for the Rocky Flats Plant area, the main findings of the current work were (1) the areas northwest and southwest of Rocky Flats Plant exhibited a plutonium ratio ≥0.155, this were minimally impacted by the plant activity; (2) he study area east of Rocky Flats Plant exhibited a plutonium isotopic ratio ≤0.155, which is a definitive indicator of Rocky Flats Plant-derived plutonium; and (3) inventory calculations across the study area exhibited large standard error of estimates. These errors were originated from the high variability in plutonium activity over a small sampling scale and the uncertainty in the global fallout isotopic ratio. Using the mean simulated estimates of plutonium isotopic ratio, coupled with plutonium activity measured at 11 soil pits and additional plutonium information published elsewhere, the plutonium loading on the open space and residential areas amounted to 111.2 GBq, with a standard error of estimate of 50.8 GBq

FINAL REPORT FORMER RADIATION WORKER MEDICAL SURVEILLANCE PROGRAM AT ROCKY FLATS For Department of Energy Programs

Energy Technology Data Exchange (ETDEWEB)

Joe M. Aldrich

2004-11-01

The Former Radiation Worker Medical Surveillance Program at Rocky Flats was conducted in Arvada, CO, by Oak Ridge Associated Universities through the Oak Ridge Institute for Science and Education under DOE Contract DE-AC05-00OR22750. Objectives of the program were to obtain information on the value of medical surveillance among at-risk former radiation workers and to provide long-term internal radiation dosimetry information to the scientific community. This program provided the former radiation workers of the Rocky Flats Environmental Technology Site (formerly Rocky Flats Plant) an opportunity to receive follow-up medical monitoring and a re-evaluation of their internal radiation dose. The former Rocky Flats radiation worker population is distinctive because it was a reasonably stable work force that received occupational exposures, at times substantial, over several decades. This report reflects the summation of health outcomes, statistical analyses, and dose assessment information on former Rocky Flats radiation workers to the date of study termination as of March 2004.

FINAL REPORT. FORMER RADIATION WORKER MEDICAL SURVEILLANCE PROGRAM AT ROCKY FLATS For Department of Energy Programs

International Nuclear Information System (INIS)

Aldrich, Joe M.

2004-01-01

The Former Radiation Worker Medical Surveillance Program at Rocky Flats was conducted in Arvada, CO, by Oak Ridge Associated Universities through the Oak Ridge Institute for Science and Education under DOE Contract DE-AC--05-00OR22750. Objectives of the program were to obtain information on the value of medical surveillance among at-risk former radiation workers and to provide long-term internal radiation dosimetry information to the scientific community. This program provided the former radiation workers of the Rocky Flats Environmental Technology Site (formerly Rocky Flats Plant) an opportunity to receive follow-up medical monitoring and a re-evaluation of their internal radiation dose. The former Rocky Flats radiation worker population is distinctive because it was a reasonably stable work force that received occupational exposures, at times substantial, over several decades. This report reflects the summation of health outcomes, statistical analyses, and dose assessment information on former Rocky Flats radiation workers to the date of study termination as of March 2004

Residue management at Rocky Flats

International Nuclear Information System (INIS)

Olencz, J.

1995-01-01

Past plutonium production and manufacturing operations conducted at the Rocky Flats Environmental Technology Site (RFETS) produced a variety of plutonium-contaminated by-product materials. Residues are a category of these materials and were categorized as open-quotes materials in-processclose quotes to be recovered due to their inherent plutonium concentrations. In 1989 all RFETS plutonium production and manufacturing operations were curtailed. This report describes the management of plutonium bearing liquid and solid wastes

Rocky Flats Solar Evaporation Ponds RCRA hybrid-closure case study

International Nuclear Information System (INIS)

Ogg, R.T.; Everett, L.G.; Cullen, S.J.

1994-01-01

The Solar Evaporation Ponds (SEP)/Operable Unit 4 (OU 4), located at the Rocky Flats Plant (RFP) sixteen miles northwest of Denver, Colorado, is currently undergoing remediation/Resource Conservation and Recovery Act (RCRA) closure in accordance with the Rocky Flats Interagency Agreement (IAG) signed by the US Department of Energy (DOE), US Environmental Protection Agency (EPA) and Colorado Department of Health (CDH) on January 22, 1991. Based on the ''Phase 1'' (source and soils) RCRA Facility Investigation/Remedial Investigation (RFM data and interpretations), the DOE and EG and G Rocky Flats, Inc. (EG and G) have selected a permanent surface engineered/isolation barrier as the technological option for remediation of the SEP. The DOE and EG and G will utilize all natural materials to create an ''impermeable'' barrier/structure to isolate the waste being left in place from impacting human health and the environment for a minimum of 1,000 years. Their rationale for utilizing natural materials is two fold; (1) optimize long term performance of the barrier and; (2) design a structure which will be near maintenance free (passive remediation) for 1,000 years. The DOE and EG and G have taken a proactive approach in providing post closure performance assessment for this RCRA closure action. An integrated monitoring system has been designed which will include monitoring the engineered barrier, vadose zone and ground water systems. Rocky Flats will integrate instrumentation into the permanent engineered barrier which will provide early warning of potential liquid migration through the barrier and into the waste zone

Factors influencing the adoption of mobile financial services in the ...

African Journals Online (AJOL)

user

the basis for product or service development, pricing, marketing and policy formulation. In this study we ... Key words: Mobile financial services, Adoption, Tanzania ...... Financial Inclusion Strategies Referenca Framework. Washington DC: ...

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

The COS Method : An Efficient Fourier Method for Pricing Financial Derivatives

NARCIS (Netherlands)

Fang, F.

2010-01-01

When valuing and risk-managing financial derivatives, practitioners demand fast and accurate prices and sensitivities. Aside from the pricing of non-standard exotic financial derivatives, so-called plain vanilla European options form the basis for the calibration of financial models. As any pricing

Comparative risk analysis for the Rocky Flats Plant integrated project planning

International Nuclear Information System (INIS)

Jones, M.E.; Shain, D.I.

1994-01-01

The Rocky Flats Plant is developing, with active stakeholder a comprehensive planning strategy that will support transition of the Rocky Flats Plant from a nuclear weapons production facility to site cleanup and final disposition. Final disposition of the Rocky Flats Plant materials and contaminants requires consideration of the interrelated nature of sitewide problems, such as material movement and disposition, facility and land use endstates, costs relative risks to workers and the public, and waste disposition. Comparative Risk Analysis employs both incremental risk and cumulative risk evaluations to compare risks from postulated options or endstates. These postulated options or endstates can be various remedial alternatives, or future endstate uses of federal agency land. Currently, there does not exist any approved methodology that aggregates various incremental risk estimates. Comparative Risk Analysis has been developed to aggregate various incremental risk estimates to develop a site cumulative risk estimate. This paper discusses development of the Comparative Risk Analysis methodology, stakeholder participation and lessons learned from these challenges

Decapod crustaceans from rocky shore at Farol Island, Matinhos, Paraná, Brazil. I: temporal distribution of population densities

OpenAIRE

Masunari, Setuko; Oliveira, Edinalva; Kowalczuk, Vânia Graciele Lezan

1998-01-01

A study of the temporal distribution of the decapod populations from a rocky shore at Farol Isle, Matinhos, State of Paraná, Brazil (25o51'S e48o32'W) was carried out. The rocky shore is 13m wide when the tidal level is zero meter and about 8o inclination. In the supralittoral, the rocky basins is mostly covered by a layer of litter coming from the terrestrial environment. In the midlittoral and upper infralittoral, the rocky slope is overlayed by boulders and pebbles and they constitute a hi...

Cascading effects of fire exclusion in the Rocky Mountain ecosystems: a literature review

Science.gov (United States)

Robert E. Keane; Kevin C. Ryan; Tom T. Veblen; Craig D. Allen; Jessie Logan; Brad Hawkes

2002-01-01

The health of many Rocky Mountain ecosystems is in decline because of the policy of excluding fire in the management of these ecosystems. Fire exclusion has actually made it more difficult to fight fires, and this poses greater risks to the people who fight fires and for those who live in and around Rocky Mountain forests and rangelands. This paper discusses the extent...

Financial engineering on the corporate debt securities market of Ukraine

OpenAIRE

Bui, T.

2009-01-01

The approaches to the definition of financial engineering and its methods are highlighted, advisability of application of the new securities types created on the basis of financial engineering in Ukrainian corporate financing is grounded.

Financial Innovations and Their Role in the Modern Financial System – Identification and Systematization of the Problem

Directory of Open Access Journals (Sweden)

Joanna Błach

2011-11-01

Full Text Available This paper discusses the role that financial innovations play in the modern financial system, aiming at identifying and systematizing the core problems and definitions related to this issue. The paper first describes the importance of the financial system and financial markets in the economy, explaining their functions and presenting their particular characteristics, focusing on their innovativeness. Then, based on the theoretical studies, the broad definition of the financial innovations is developed, stating that any new developments in any elements of the financial system, including: markets, institutions, instruments and regulations, can be regarded as financial innovations if they are perceived as new by the end-user of innovation. Next, the systematization of the most important types of financial innovations is presented regarding different classification criteria, such as: sources of innovations, motives for innovations, their effects or functions. As financial innovations are not a homogenous group of financial developments, their implications for the financial system can be ambiguous, thus the final assessment of their role can not be generalized and should be made on a case-by-case basis. The information presented in this paper can be regarded as an introduction, encouraging to do further research, as the complexity of the financial innovations makes them an interesting and important subject for this.

Comparative risk analysis for the Rocky Flats Plant integrated project planning

International Nuclear Information System (INIS)

Jones, M.E.; Shain, D.I.

1994-01-01

The Rocky Flats Plant is developing, with active stakeholder participation, a comprehensive planning strategy that will support transition of the Rocky Flats Plant from a nuclear weapons production facility to site cleanup and final disposition. Consideration of the interrelated nature of sitewide problems, such as material movement and disposition, facility and land use endstates, costs, relative risks to workers and the public, and waste disposition are all needed. Comparative Risk Analysis employs both incremental risk and cumulative risk evaluations to compare risks from postulated options or endstates and is an analytical tool for the Rocky Flats Plant Integrated Project Planning which can assist a decision-maker in evaluating relative risks among proposed remediation activity. However, risks from all of the remediation activities, decontamination and decommissioning activities, and normal ongoing operations are imposed upon the Rocky Flats workers, the surrounding public, and the environment. Comparative Risk Analysis will provide risk information, both human health and ecological, to aid in reducing unnecessary resource and monetary expenditures by focusing these resources on the largest risks first. Comparative Risk Analysis has been developed to aggregate various incremental risk estimates to develop a site cumulative risk estimate. The Comparative Risk Analysis methodology Group, consisting of community stakeholders, was established. Early stakeholder involvement in the risk analysis methodology development provides an opportunity for stakeholders to influence the risk information delivered to a decision-maker. This paper discusses development of the Comparative Risk Analysis methodology, stakeholder participation and lessons learned from these challenges

Kepler's first rocky planet

DEFF Research Database (Denmark)

Batalha, N.M.; Borucki, W.J.; Bryson, S.T.

2011-01-01

NASA's Kepler Mission uses transit photometry to determine the frequency of Earth-size planets in or near the habitable zone of Sun-like stars. The mission reached a milestone toward meeting that goal: the discovery of its first rocky planet, Kepler-10b. Two distinct sets of transit events were...... tests on the photometric and pixel flux time series established the viability of the planet candidates triggering ground-based follow-up observations. Forty precision Doppler measurements were used to confirm that the short-period transit event is due to a planetary companion. The parent star is bright...

Financial and energy analyses of woody biomass plantations

International Nuclear Information System (INIS)

Strauss, C.H.

1991-01-01

This paper provides an economic analysis of a short rotation woody crop (SRWC) plantation system established the financial and energy costs of woody biomass and related net values for the total system. A production model for commercial-sized Populus plantations was developed from a series of research projects sponsored by the U.S,. Department of Energy's Short Rotation Woody Crops Program. The design was based on hybrid poplar planted on good quality agricultural sites at a density of 2100 cutting ha -1 . Growth was forecast at 16 Mg(OD) ha -1 yr -1 on a six-year rotation cycle. All inputs associated with plantation establishment, annual operations, and land use were identified on a financial and energy cost basis (Strauss et al. 1989). Net values for the system projected a minimum financial profit and a major net energy gain. Financial profit was limited by the high market value of energy inputs as compared to the low market value of the energy output. The net energy gain was attributed to the solar energy captured through photosynthesis. Principal input costs to the overall system, on both a financial and energy basis, were land rent and the harvesting/transportation requirements

Genesis nature of financial strategy

Directory of Open Access Journals (Sweden)

O.V. Pashchenko

2015-03-01

Full Text Available The article is devoted to the study of the origin and history of the interpretation of the genesis of «strategy», «financial strategy», its elements and composite types. Scientists studied different views on the concept of strategy. Several specific positions founders of different approaches to define the strategy of schools operating strategies involved in the formulation and implementation of the concept of «strategy». Evaluation of different schools of strategies that deepened understanding of the industry and its strategy in the early stages of formation. Based on the works of various scholars studied by the author actually proposed interpretation of the concept strategy. The general industry and functional strategies which include the following strategies: innovation, resource, financial, production, marketing and human resources. Allocated financial strategy and its significant impact on other strategies. Author developed financial sector strategy and financial strategy of competitive enterprise. The importance of financial strategies under conditions of companies and the industry as a whole, as well as components of development of financial strategy. Deals with the factors that must be considered in the development and implementation of financial strategies. The systems analysis strategies and the impact on financial results, the estimation of their attractiveness and risk. Considered classification on the basis of financial strategies and sectoral orientation of the financial sector strategy based on company size, its form and noted the importance of this trait in systematizing strategies. The expediency of the financial strategy. Defined competitive advantage and efficiency of business and industry through the implementation of various financial strategies.

A high resolution complex terrain dispersion study in the Rocky Flats, Colorado vicinity

International Nuclear Information System (INIS)

Poulos, G.S.; Bossert, J.E.

1992-01-01

In January/February, 1991 an intensive set of measurements was taken around Rocky Flats near Denver, CO under the auspices of the Department of Energy Atmospheric Studies over Complex Terrain (ASCOT) program. This region of the country is known as the Front Range, and is characterized by a transition from the relatively flat terrain of the Great Plains to the highly varied terrain of the Rocky Mountains. One goal of the ASCOT 1991 program was to gain insight into multi-scale meteorological interaction by observing wintertime drainage conditions at the mountain-valley-plains interface. ASCOT data included surface and upper air measurements on approximately a 50km 2 scale. Simultaneously, an SF 6 tracer release study was being conducted around Rocky Flats, a nuclear materials production facility. Detailed surface concentration measurements were completed for the SF 6 plume. This combination of meteorological and tracer concentration data provided a unique data set for comparisons of mesoscale and dispersion modeling results with observations and for evaluating our capability to predict pollutant transport. Our approach is to use the Regional Atmospheric Modeling System (RAMS) mesoscale model to simulate atmospheric conditions and the Lagrangian Particle Dispersion Model (LPDM), a component of the RAMS system, to model the dispersion of the SF 6 . We have chosen the 4--5 February, 1991 overnight period as our case study. This night was characterized by strong drainage flows from the Rocky Mountains to the west of Rocky Flats, southerly winds in a layer about lkm thick above the drainage flows, and northwesterly winds above that layer extending to the tropopause

Limber pine health in the Canadian Rockies

Science.gov (United States)

Cyndi M. Smith; David Langor; Colin Myrholm; Jim Weber; Cameron Gillies; Jon Stuart-Smith

2011-01-01

Limber pine (Pinus flexilis) reaches the northern limit of its range at about 52 degrees latitude in Alberta (AB) and 51 degrees latitude in British Columbia (BC). Most populations are found on the eastern slopes of the Rocky Mountains, with a few disjunct populations west of the Continental Divide in southeastern BC.

Family Health and Financial Literacy--Forging the Connection

Science.gov (United States)

Braun, Bonnie; Kim, Jinhee; Anderson, Elaine A.

2009-01-01

Families are at-risk of or experiencing a diminished quality of living and life in current economic times and difficult decisions are required. Health and financial literacy are the basis for wise personal and public decision making. Family and consumer sciences (FCS) professionals can forge connections between health and financial literacy to…

Public involvement and risk communiction for the Rocky Flats health studies

International Nuclear Information System (INIS)

Zoda, S.M.; Lockhart, A.J.

1993-01-01

In 1990, the State of Colorado and the U.S. Department of Energy entered into an Agreement in Principle that provides funding for state studies and monitoring of the Rocky Flats Nuclear Weapons Plant. The Colorado Department of Health initiated a two-phase study to identify releases of radioactive and other contaminants from the year 1952, when Rocky Flats opened, through 1989, and to estimate the potential offsite exposures and health effects. Because one of the main goals for the study is to answer citizen questions about past operations and impacts from the Rocky Flats Plant, the Department of Health designed an open study process featuring a multi-faceted program for public involvement and two-way communication. To provide independent scientific oversight and increase public accountability, Governor Roy Romer appointed a 12-member Health Advisory Panel that includes local and national technical experts and community members. This paper describes the study process and the public involvement and risk communication program designed to address citizen concerns, foster understanding and build credibility

78 FR 70033 - Encana Marketing (USA) Inc. v. Rockies Express Pipeline LLC; Notice of Complaint

Science.gov (United States)

2013-11-22

... Marketing (USA) Inc. v. Rockies Express Pipeline LLC; Notice of Complaint Take notice that on November 15... Commission (Commission), 18 CFR 385.206, Encana Marketing (USA) Inc. (Encana Marketing or Complainant), filed... Rockies Express has unlawfully denied Encana Marketing's request to make changes to the primary delivery...

Disposal of Rocky Flats residues as waste

International Nuclear Information System (INIS)

Dustin, D.F.; Sendelweck, V.S.

1993-01-01

Work is underway at the Rocky Flats Plant to evaluate alternatives for the removal of a large inventory of plutonium-contaminated residues from the plant. One alternative under consideration is to package the residues as transuranic wastes for ultimate shipment to the Waste Isolation Pilot Plant. Current waste acceptance criteria and transportation regulations require that approximately 1000 cubic yards of residues be repackaged to produce over 20,000 cubic yards of WIPP certified waste. The major regulatory drivers leading to this increase in waste volume are the fissile gram equivalent, surface radiation dose rate, and thermal power limits. In the interest of waste minimization, analyses have been conducted to determine, for each residue type, the controlling criterion leading to the volume increase, the impact of relaxing that criterion on subsequent waste volume, and the means by which rules changes may be implemented. The results of this study have identified the most appropriate changes to be proposed in regulatory requirements in order to minimize the costs of disposing of Rocky Flats residues as transuranic wastes

Risk, media, and stigma at Rocky Flats

International Nuclear Information System (INIS)

Flynn, J.; Peters, E.; Mertz, C.K.; Slovic, P.

1998-01-01

Public responses to nuclear technologies are often strongly negative. Events, such as accidents or evidence of unsafe conditions at nuclear facilities, receive extensive and dramatic coverage by the news media. These news stories affect public perceptions of nuclear risks and the geographic areas near nuclear facilities. One result of these perceptions, avoidance behavior, is a form of technological stigma that leads to losses in property values near nuclear facilities. The social amplification of risk is a conceptual framework that attempts to explain how stigma is created through media transmission of information about hazardous places and public perceptions and decisions. This paper examines stigma associated with the US Department of energy's Rocky Flats facility, a major production plant in the nation's nuclear weapons complex, located near Denver, Colorado. This study, based upon newspaper analyses and a survey of Denver area residents, finds that the social amplification theory provides a reasonable framework for understanding the events and public responses that took place in regard to Rocky Flats during a 6-year period, beginning with an FBI raid of the facility in 1989

Variation of Vegetation Ecological Water Consumption and Its Response to Vegetation Coverage Changes in the Rocky Desertification Areas in South China.

Science.gov (United States)

Wan, Long; Tong, Jing; Zhou, Jinxing; Guo, Hongyan; Cui, Ming; Liu, Yuguo; Ning, Like; Tang, Fukai

2016-01-01

Over the past several decades, rocky desertification has led to severe ecological problems in karst areas in South China. After a rocky desertification treatment project was completed, the vegetation coverage changed greatly and, consequently, increased the ecology water consumption (approximately equal to the actual evapotranspiration) of the regional vegetation. Thus, it intensified the regional water stresses. This study explored the changes in the actual evapotranspiration (ETa) response to the vegetation coverage changes in the rocky desertification areas in South China based on the precipitation (P), potential evapotranspiration (ETp) and NDVI (the normalized difference vegetation index) datasets. The revised Bagrov model was used to simulate the actual evapotranspiration changes with the supposed increasing NDVI. The results indicated that the average NDVI value was lower when the rocky desertification was more severe. The ETa, evapotranspiration efficiency (ETa/ETp) and potential humidity (P/ETp) generally increased with the increasing NDVI. The sensitivity of the ETa response to vegetation coverage changes varied due to different precipitation conditions and different rocky desertification severities. The ETa was more sensitive under drought conditions. When a drought occurred, the ETa exhibited an average increase of 40~60 mm with the NDVI increasing of 0.1 in the rocky desertification areas. Among the 5 different severity categories of rocky desertification, the ETa values' responses to NDVI changes were less sensitive in the severe rocky desertification areas but more sensitive in the extremely and potential rocky desertification areas. For example, with the NDVI increasing of 0.025, 0.05, 0.075, and 0.1, the corresponding ETa changes increased by an average of 2.64 mm, 10.62 mm, 19.19 mm, and 27.58 mm, respectively, in severe rocky desertification areas but by 4.94 mm, 14.99 mm, 26.80, and 37.13 mm, respectively, in extremely severe rocky

Equivalence: A Crucial Financial Concept for Extension, Consumer, and Investor Education

Science.gov (United States)

Straka, Thomas J.

2010-01-01

Equivalence is a fundamental concept that is the basis of personal financial planning. Any Extension consumer financial education program would need the concept to explain financial products that involve a series of payments over some length of time (pensions, fixed annuities, and mortgages). A table of annuity factors is presented that can be…

Administrative and Financial, Coordinator | IDRC - International ...

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

Primary Duties or Responsibilities Financial Responsibilities Support the effective ... On a monthly basis, prepares a summary for Accounting with the proper ... Analyses, reviews, and assesses incoming administrative issues to the office of the ...

FINANCIAL STABILITY AS A FACTOR ECONOMIC SECURITY

Directory of Open Access Journals (Sweden)

A. V. Endovitskaya

2015-01-01

Full Text Available Summary. The article examines the linkages between financial stability and the level of its economic security. Considered the content of financial stability, represented by its own definition, we studied the basic conditions to achieve it. The logic diagram showing the location of financial stability and financial security to ensure the economic security of the business entity. A system of internal and external factors affecting the financial stability and endanger financial stability and financial security company. It has been established that it is the internal factors such as the availability of financial resources and financial position, capital structure, the company's ability to generate profits determine the level of economic security and its ability to withstand the negative impact of external and internal threats. The necessity of improving the financial sustainability in order to improve the economic security of the enterprise. On the basis of the research proposed matrix of risks affecting the financial stability and economic security, which allows to determine the probability of their occurrence and impact. It presents the economic, social, human, financial, organizational, economic, innovative and productive tools to increase the stability and financial security of an economic entity. List considered standard measures will make a plan of action to minimize the adverse impacts and enhance financial stability and security. Therefore, a prerequisite for the economic security of the enterprise is the attainment of financial stability.

Cohesiveness in financial news and its relation to market volatility.

Science.gov (United States)

Piškorec, Matija; Antulov-Fantulin, Nino; Novak, Petra Kralj; Mozetič, Igor; Grčar, Miha; Vodenska, Irena; Smuc, Tomislav

2014-05-22

Motivated by recent financial crises, significant research efforts have been put into studying contagion effects and herding behaviour in financial markets. Much less has been said regarding the influence of financial news on financial markets. We propose a novel measure of collective behaviour based on financial news on the Web, the News Cohesiveness Index (NCI), and we demonstrate that the index can be used as a financial market volatility indicator. We evaluate the NCI using financial documents from large Web news sources on a daily basis from October 2011 to July 2013 and analyse the interplay between financial markets and finance-related news. We hypothesise that strong cohesion in financial news reflects movements in the financial markets. Our results indicate that cohesiveness in financial news is highly correlated with and driven by volatility in financial markets.

Cohesiveness in Financial News and its Relation to Market Volatility

Science.gov (United States)

Piškorec, Matija; Antulov-Fantulin, Nino; Novak, Petra Kralj; Mozetič, Igor; Grčar, Miha; Vodenska, Irena; Šmuc, Tomislav

2014-01-01

Motivated by recent financial crises, significant research efforts have been put into studying contagion effects and herding behaviour in financial markets. Much less has been said regarding the influence of financial news on financial markets. We propose a novel measure of collective behaviour based on financial news on the Web, the News Cohesiveness Index (NCI), and we demonstrate that the index can be used as a financial market volatility indicator. We evaluate the NCI using financial documents from large Web news sources on a daily basis from October 2011 to July 2013 and analyse the interplay between financial markets and finance-related news. We hypothesise that strong cohesion in financial news reflects movements in the financial markets. Our results indicate that cohesiveness in financial news is highly correlated with and driven by volatility in financial markets. PMID:24849598

Strategy and plan for siting and licensing a Rocky Mountain low-level radioactive waste facility

International Nuclear Information System (INIS)

Whitman, M.

1983-09-01

In 1979, the States of Nevada and Washington temporarily closed their commercial low-level radioactive waste (LLW) disposal facilities and South Carolina, the only other state hosting such a facility, restricted the amount of waste it would accept. All three states then announced that they did not intend to continue the status quo of accepting all of the country's commercial low-level radioactive waste. Faced with this situation, other states began considering alternative LLW management and disposal options. In the Rocky Mountain region, this evolved into discussions for the development of an interstate compact to manage low-level waste. Inherent in this management plan was a strategy to site and license a new LLW disposal facility for the Rocky Mountain region. The Rocky Mountain Low-Level Radioactive Waste Compact was negotiated over the course of a year, with final agreement on the language of the compact agreed to in early 1982. States eligible to join the compact are Arizona, Colorado, Nevada, New Mexico, Utah, and Wyoming. Colorado adopted the compact into law in 1982, and Nevada, New Mexico and Wyoming adopted it in 1983. Utah has joined the Northwest Compact, although it may decide to join the Rocky Mountain Compact after a new disposal facility is developed for the region. Arizona has taken no action on the Rocky Mountain Compact

The Role of Trust in Financial Customer-seller Relationships Before and After the Financial Crisis

DEFF Research Database (Denmark)

Hansen, Torben

2014-01-01

provider. Hence, as a direct managerial implication, financial service managers should consider investing additional resources in satisfying their customers in the after crisis era. In addition, it is suggested that managers should seek to rebuild the positive relationship between trust and loyalty......This study examines the role of trust in customer-seller relationships before and after the 2008 financial crisis. On the basis of two surveys comprising 1155 and 757 bank customers, respectively, it is shown that trust is less likely to mediate the relationship between satisfaction and loyalty...

Low-level radioactive waste facility siting in the Rocky Mountain compact region

International Nuclear Information System (INIS)

Whitman, M.

1983-09-01

The puprose of the Rocky Mountain Low-Level Radioactive Waste Compact is to develop a regional management system for low-level waste (LLW) generated in the six states eligible for membership: Arizona, Colorado, Nevada, New Mexico, Utah and Wyoming. Under the terms of the compact, any party state generating at least 20% of the region's waste becomes responsible for hosting a regional LLW management facility. However, the compact prescribes no system which the host state must follow to develop a facility, but rather calls on the state to fulfill its responsibility through reliance on its own laws and regulations. Few of the Rocky Mountain compact states have legislation dealing specifically with LLW facility siting. Authority for LLW facility siting is usually obtained from radiation control statutes and solid or hazardous waste statutes. A state-by-state analysis of the siting authorities of each of the Rock Mountain compact states as they pertain to LLW disposal facility siting is presented. Siting authority for LLW disposal facilities in the Rocky Mountain compact region runs from no authority, as in Wyoming, to general statutory authority for which regulations would have to be promulgated, as in Arizona and Nevada, to more detailed siting laws, as in Colorado and New Mexico. Barring an amendment to, or different interpretation of, the Utah Hazardous Waste Facility Siting Act, none of the Rocky Mountain States' LLW facility siting authorities preempt local veto authorities

Rocky Flats Plant Site, Golden, Colorado. Volume I. Draft environmental impact statement

International Nuclear Information System (INIS)

1977-09-01

Two previous environmental statements have been issued for the Rocky Flats Plant site. One concerned a new plutonium recovery facility (WASH-1517, USAEC, January 1972); the second concerned land acquisition (WASH-1518, USAEC, April 1972). This document responds to those who indicated concerns and also ERDA's anticipated concerns about activities associated with the Rocky Flats Plant. Most concerns focus on two points including the Plant's involvement in the production of nuclear weapons and the Plant's handling of hazardous materials, particularly the radioactive element plutonium. The production of nuclear weapons, in which the Rocky Flats Plant maintains a vital role, will probably continue for as long as the world situation suggests that this country must have a strong defense. Operations at the Rocky Flats Plant have resulted in some plutonium being released to the environment, but evidence does not indicate that the amounts involved have presented any measurable hazard to human health. Ongoing improvements to the Plant's facilities and operational procedures are intended to preclude any recurrence of past releases. Despite these improvements, some public concern has resulted from past releases and the potential adverse effects from any possible future releases. This DEIS addresses that concern. It comments on past mishaps along with their causes and effects. It discusses current operations plus related costs and benefits to the region. Various alternatives to continuing present operations are explored, and the costs and benefits of the different options are compared

Customer value and financial services distribution channels

OpenAIRE

Chakrabarty, Anita

2017-01-01

This research effort seeks to investigate the co-creation of customer value in distribution channels of financial services as perceived by customers. In financial services, an in-depth investigation of customer value is necessary because of its recognised strategic imperative for competitive advantage (Woodruff, 1997). The Service Dominant Logic further demonstrates the importance of customer value as the basis of customers’ evaluations of products or service offerings (Vargo and Lusch, 2004)...

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...

Deposition of reactive nitrogen during the Rocky Mountain Airborne Nitrogen and Sulfur (RoMANS) study

International Nuclear Information System (INIS)

Beem, Katherine B.; Raja, Suresh; Schwandner, Florian M.; Taylor, Courtney; Lee, Taehyoung; Sullivan, Amy P.; Carrico, Christian M.; McMeeking, Gavin R.; Day, Derek; Levin, Ezra; Hand, Jenny; Kreidenweis, Sonia M.; Schichtel, Bret; Malm, William C.; Collett, Jeffrey L.

2010-01-01

Increases in reactive nitrogen deposition are a growing concern in the U.S. Rocky Mountain west. The Rocky Mountain Airborne Nitrogen and Sulfur (RoMANS) study was designed to improve understanding of the species and pathways that contribute to nitrogen deposition in Rocky Mountain National Park (RMNP). During two 5-week field campaigns in spring and summer of 2006, the largest contributor to reactive nitrogen deposition in RMNP was found to be wet deposition of ammonium (34% spring and summer), followed by wet deposition of nitrate (24% spring, 28% summer). The third and fourth most important reactive nitrogen deposition pathways were found to be wet deposition of organic nitrogen (17%, 12%) and dry deposition of ammonia (14%, 16%), neither of which is routinely measured by air quality/deposition networks operating in the region. Total reactive nitrogen deposition during the spring campaign was determined to be 0.45 kg ha -1 and more than doubled to 0.95 kg ha -1 during the summer campaign. - The reactive nitrogen deposition budget for Rocky Mountain National Park.

Restoring rocky intertidal communities: Lessons from a benthic macroalgal ecosystem engineer

International Nuclear Information System (INIS)

Bellgrove, Alecia; McKenzie, Prudence F.; Cameron, Hayley; Pocklington, Jacqueline B.

2017-01-01

As coastal population growth increases globally, effective waste management practices are required to protect biodiversity. Water authorities are under increasing pressure to reduce the impact of sewage effluent discharged into the coastal environment and restore disturbed ecosystems. We review the role of benthic macroalgae as ecosystem engineers and focus particularly on the temperate Australasian fucoid Hormosira banksii as a case study for rocky intertidal restoration efforts. Research focussing on the roles of ecosystem engineers is lagging behind restoration research of ecosystem engineers. As such, management decisions are being made without a sound understanding of the ecology of ecosystem engineers. For successful restoration of rocky intertidal shores it is important that we assess the thresholds of engineering traits (discussed herein) and the environmental conditions under which they are important. - Highlights: • Fucoid algae can be important ecosystem engineers in rocky reef ecosystems • Sewage-effluent disposal negatively affects fucoids and associated communities • Restoring fucoid populations can improve biodiversity of degraded systems • Clarifying the roles of fucoids in ecosystem function can improve restoration efforts • Thresholds of engineering traits and associated environmental conditions important

Effective Form of Reproducing the Total Financial Potential of Ukraine

Directory of Open Access Journals (Sweden)

Portna Oksana V.

2015-03-01

Full Text Available Development of scientific principles of reproducing the total financial potential of the country and its effective form is an urgent problem both in theoretical and practical aspects of the study, the solution of which is intended to ensure the active mobilization and effective use of the total financial potential of Ukraine, and as a result — its expanded reproduction as well, which would contribute to realization of the internal capacities for stabilization of the national economy. The purpose of the article is disclosing the essence of the effective form of reproducing the total financial potential of the country, analyzing the results of reproducing the total financial potential of Ukraine. It has been proved that the basis for the effective form of reproducing the total financial potential of the country is the volume and flow of resources, which are associated with the «real» economy, affect the dynamics of GDP and define it, i.e. resource and process forms of reproducing the total financial potential of Ukraine (which precede the effective one. The analysis of reproducing the total financial potential of Ukraine has shown that in the analyzed period there was an increase in the financial possibilities of the country, but steady dynamics of reduction of the total financial potential was observed. If we consider the amount of resources involved in production, creating a net value added and GDP, it occurs on a restricted basis. Growth of the total financial potential of Ukraine is connected only with extensive quantitative factors rather than intensive qualitative changes.

Facility overview for commercial application of selected Rocky Flats facilities

International Nuclear Information System (INIS)

1996-11-01

The purpose of this Facility Overview is to support the Rocky Flats Local Impacts Initiative's Request for Interest, to solicit interest from commercial corporations for utilizing buildings 865 and 883, and the equipment contained within each building, for a commercial venture. In the following sections, this document describes the Rocky Flats Site, the buildings available for lease, the equipment within these buildings, the site services available to a tenant, the human resources available to support operations in buildings 865 and 883, and the environmental condition of the buildings and property. In addition, a brief description is provided of the work performed to date to explore the potential products that might be manufactured in Buildings 865 and 883, and the markets for these products

Vascular plant flora of the alpine zone in the southern Rocky Mountains, U.S.A

Science.gov (United States)

James F. Fowler; B. E. Nelson; Ronald L. Hartman

2014-01-01

Field detection of changes in occurrence, distribution, or abundance of alpine plant species is predicated on knowledge of which species are in specific locations. The alpine zone of the Southern Rocky Mountain Region has been systematically inventoried by the staff and floristics graduate students from the Rocky Mountain Herbarium over the last 27 years. It is...

Why sulfonamides are contraindicated in Rocky Mountain spotted fever

OpenAIRE

Ren, Vicky; Hsu, Sylvia

2014-01-01

Sulfonamide antibiotics are not effective for the treatment of Rocky Mountain spotted fever (RMSF). Patients suspected of having RMSF based on history and physical exam should be treated with doxycycline and not a sulfonamide to avoid increased morbidity and mortality.

Why sulfonamides are contraindicated in Rocky Mountain spotted fever.

Science.gov (United States)

Ren, Vicky; Hsu, Sylvia

2014-02-18

Sulfonamide antibiotics are not effective for the treatment of Rocky Mountain spotted fever (RMSF). Patients suspected of having RMSF based on history and physical exam should be treated with doxycycline and not a sulfonamide to avoid increased morbidity and mortality.

Synthetic Minor NSR Permit: Tesoro Logistics-Rockies - Ponderosa Compressor Station

Science.gov (United States)

This page contains documents related to the synthetic minor NSR permit for the Tesoro Logistics-Rockies Ponderosa Compressor Station, located on the Uintah and Ouray Indian Reservation in Uintah County, UT.

Canadian Rockies Ecoregion: Chapter 4 in Status and trends of land change in the Western United States--1973 to 2000

Science.gov (United States)

Taylor, Janis L.

2012-01-01

The Canadian Rockies Ecoregion covers approximately 18,494 km2 (7,141 mi2) in northwestern Montana (Omernik, 1987; U.S. Environmental Protection Agency, 1997). The east side of the ecoregion is bordered by the Montana Valley and Foothill Prairies Ecoregion, which also forms a large part of the western border of the ecoregion. In addition, the Northern Rockies Ecoregion wraps around the ecoregion to the northwest and south (fig. 1). As the name implies, the Canadian Rocky Mountains are located mostly in Canada, straddling the border between Alberta and British Columbia. However, this ecoregion only includes the part of the northern Rocky Mountains that is in the United States. This ecoregion is characterized by steep, high-elevation mountain ranges similar to most of the rest of the Rocky Mountains. Compared to the Northern Rockies Ecoregion, however, the Canadian Rockies Ecoregion reaches higher elevations and contains a greater proportion of perennial snow and ice (Omernik, 1987) (fig. 2). Over the years, this section of the Rocky Mountains has garnered many different names, including “Crown of the Continent” by George Bird Grinnell (Waldt, 2008) and “Backbone of the World” by the Blackfeet (Pikuni) Nation. Throughout the ecoregion, montane, subalpine, and alpine ecosystems have distinct flora and fauna elevation zones. Glaciers, permanent snowfields, and seasonal snowpack are found at the highest elevations. Spring and summer runoff fills lakes and tarns that form the headwaters of numerous streams and rivers, including the Columbia and Missouri Rivers that flow west and east, respectively, from the Continental Divide.

Basic TRUEX process for Rocky Flats Plant

International Nuclear Information System (INIS)

Leonard, R.A.; Chamberlain, D.B.; Dow, J.A.; Farley, S.E.; Nunez, L.; Regalbuto, M.C.; Vandegrift, G.F.

1994-08-01

The Generic TRUEX Model was used to develop a TRUEX process flowsheet for recovering the transuranics (Pu, Am) from a nitrate waste stream at Rocky Flats Plant. The process was designed so that it is relatively insensitive to changes in process feed concentrations and flow rates. Related issues are considered, including solvent losses, feed analysis requirements, safety, and interaction with an evaporator system for nitric acid recycle

Measures of Financial Capacity: A Review.

Science.gov (United States)

Ghesquiere, Angela R; McAfee, Caitlin; Burnett, Jason

2017-05-23

Capacity to manage finances and make financial decisions can affect risk for financial exploitation and is often the basis for legal determinations of conservatorship/guardianship. Several structured assessments of financial capacity have been developed, but have not been compared regarding their focus, validity, or reliability. Therefore, we conducted a review of financial capacity measures to examine these factors. We searched electronic databases, reference lists in identified articles, conference proceedings and other grey literature for measures of financial capacity. We then extracted data on the length and domains of each measure, the population for which they were intended, and their validity and reliability. We identified 10 structured measures of financial capacity. Most measures could be completed in 25-30 min, and were designed to be administered to older adults with some level of cognitive impairment. Reliability and validity were high for most. Measurement of financial capacity is complex and multidimensional. When selecting a measure of financial capacity, consideration should be made of the population of focus and the domains of capacity to be assessed. More work is needed on the cultural sensitivity of financial capacity measures, their acceptability, and their use in clinical work. Better understanding of when, and to whom, to administer different financial capacity measures could enhance the ability to accurately detect those suffering from impaired financial capacity, and prevent related negative outcomes like financial exploitation. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

The Information - Connexion Between Financial Accounting and Management Accounting

Directory of Open Access Journals (Sweden)

Florin Radu

2016-01-01

Full Text Available In the current context of the market economy development and evolution and development of companies’ activities it is remarked the proper development of economic and financial information. In this paper we shall present both the qualitative characteristics of the accounting information, from national and international perspective, and their classification according to Statement of Financial Accounting Standards No. 2. The need for information is covered by unpublished reports, statements, which include selective information from the financial statements. In the private sector, managers interested in the entity’s performance, turn to financial analysts, who on the basis of economic and financial indicators can give a diagnosis on the health of the entity.

Association analysis of PRNP gene region with chronic wasting disease in Rocky Mountain elk

Directory of Open Access Journals (Sweden)

Spraker Terry R

2010-11-01

Full Text Available Abstract Background Chronic wasting disease (CWD is a transmissible spongiform encephalopathy (TSE of cervids including white-tailed (Odocoileus virginianus and mule deer (Odocoileus hemionus, Rocky Mountain elk (Cervus elaphus nelsoni, and moose (Alces alces. A leucine variant at position 132 (132L in prion protein of Rocky Mountain elk confers a long incubation time with CWD, but not complete resistance. However, variants in regulatory regions outside the open reading frame of PRNP have been associated with varying degrees of susceptibility to prion disease in other species, and some variants have been observed in similar regions of Rocky Mountain elk PRNP. Thus, additional genetic variants might provide increased protection, either alone or in combination with 132L. Findings This study provided genomic sequence of all exons for PRNP of Rocky Mountain elk. Many functional sites in and around the PRNP gene region were sequenced, and this report approximately doubled (to 75 the number of known variants in this region. A haplotype-tagging approach was used to reduce the number of genetic variants required to survey this variation in the PRNP gene region of 559 Rocky Mountain elk. Eight haplotypes were observed with frequencies over 1.0%, and one haplotype was present at 71.2% frequency, reflecting limited genetic diversity in the PRNP gene region. Conclusions The presence of 132L cut odds of CWD by more than half (Odds Ratio = 0.43; P = 0.0031, which was similar to a previous report. However after accounting for 132L, no association with CWD was found for any additional variants in the PRNP region (P > 0.05.

Long-term effects of Exxon Valdez oiling and shoreline treatments on rocky intertidal epibiota

International Nuclear Information System (INIS)

Houghton, J.P.; Fukuyama, A.K.; Lees, D.C.; Driskell, W.B.; Shigenaka, G.; Mearns, A.J.

1993-01-01

Hot-water treatments used to remove Exxon Valdez oil from rocky beaches of Prince William Sound in 1989 were shown to have severe short-term impacts on intertidal epibenthos. Quantitative sampling was conducted from 1989 through 1993 to evaluate recovery of littoral habitats from the effects of oiling and hotwater washing. Effects of hot-water treatments applied in 1989 remained visible in intertidal assemblages through 1993. Some hot-water treated rocky shores that had been stripped of biota showed little colonization by 1991; significant differences remained between epibiota on unoiled shores and that on oiled shores that were hot-water washed. On other oiled rocky shores that were not hot-water washed, the majority of the community dominants, including rockweed, mussels, barnacles, limpets, drills, and littorines, survived the oiling; by July 1991 these shores did not differ in most respects from unoiled shores. By July 1993 hot-water-washed rocky shores had been colonized by opportunistic species as well as by most of the original biota. Algal assemblages were heavily dominated by rockweed, but red algae reminded depressed, especially at lower elevations; otherwise, few significant differences remained in 1993 between the epibiota on unoiled and hot-water-washed shores. Full recovery appears to be several years away in many areas, however

A history of forest entomology in the Intermountain and Rocky Mountain areas, 1901 to 1982

Science.gov (United States)

Malcolm M. Furniss

2007-01-01

This account spans the time from A.D. Hopkins' trip to the Black Hills, SD, in 1901 to my retirement in 1982. The focus is on personnel and the work of the Division of Forest Insect Investigations, USDA, and the Forest Service experiment stations in the Rocky Mountain and Intermountain areas. Information for the Intermountain and Northern Rocky Mountain station...

Co-Infection of Rickettsia rickettsii and Streptococcus pyogenes: Is Fatal Rocky Mountain Spotted Fever Underdiagnosed?

Science.gov (United States)

Raczniak, Gregory A.; Kato, Cecilia; Chung, Ida H.; Austin, Amy; McQuiston, Jennifer H.; Weis, Erica; Levy, Craig; Carvalho, Maria da Gloria S.; Mitchell, Audrey; Bjork, Adam; Regan, Joanna J.

2014-01-01

Rocky Mountain spotted fever, a tick-borne disease caused by Rickettsia rickettsii, is challenging to diagnose and rapidly fatal if not treated. We describe a decedent who was co-infected with group A β-hemolytic streptococcus and R. rickettsii. Fatal cases of Rocky Mountain spotted fever may be underreported because they present as difficult to diagnose co-infections. PMID:25331804

Characterization of Most Promising Sequestration Formations in the Rocky Mountain Region (RMCCS)

Energy Technology Data Exchange (ETDEWEB)

McPherson, Brian; Matthews, Vince

2013-09-30

The primary objective of the “Characterization of Most Promising Carbon Capture and Sequestration Formations in the Central Rocky Mountain Region” project, or RMCCS project, is to characterize the storage potential of the most promising geologic sequestration formations within the southwestern U.S. and the Central Rocky Mountain region in particular. The approach included an analysis of geologic sequestration formations under the Craig Power Station in northwestern Colorado, and application or extrapolation of those local-scale results to the broader region. A ten-step protocol for geologic carbon storage site characterization was a primary outcome of this project.

Rocky Flats Neutron Detector Testing at Valduc, France

International Nuclear Information System (INIS)

Kim, S.S.; Dulik, G.M.

2011-01-01

Recent program requirements of the US Department of Energy/NNSA have led to a need for a criticality accident alarm system to be installed at a newly activated facility. The Criticality Safety Group of the Lawrence Livermore National Laboratory (LLNL) was able to recover and store for possible future use approximately 200 neutron criticality detectors and 20 master alarm panels from the former Rocky Flats Plant in Golden, Colorado when the plant was closed. The Criticality Safety Group participated in a facility analysis and evaluation, the engineering design and review process, as well as the refurbishment, testing, and recalibration of the Rocky Flats criticality alarm system equipment to be used in the new facility. In order to demonstrate the functionality and survivability of the neutron detectors to the effects of an actual criticality accident, neutron detector testing was performed at the French CEA Valduc SILENE reactor from October 7 to October 19, 2010. The neutron detectors were exposed to three criticality events or pulses generated by the SILENE reactor. The first excursion was performed with a bare or unshielded reactor, and the second excursion was made with a lead shielded/reflected reactor, and the third excursion with a polyethylene reflected core. These tests of the Rocky Flats neutron detectors were performed as a part of the 2010 Criticality Accident Alarm System Benchmark Measurements at the SILENE Reactor. The principal investigators for this series of experiments were Thomas M. Miller and John C. Wagner of the Oak Ridge National Laboratory, with Nicolas Authier and Nathalie Baclet of CEA Valduc. Several other organizations were also represented, including the Y-12 National Security Complex, Lawrence Livermore National Laboratory, Los Alamos National Laboratory, CEA Saclay, and Babcock International Group.

Self-reported treatment practices by healthcare providers could lead to death from Rocky Mountain spotted fever.

Science.gov (United States)

Zientek, Jillian; Dahlgren, F Scott; McQuiston, Jennifer H; Regan, Joanna

2014-02-01

Among 2012 Docstyle survey respondents, 80% identified doxycycline as the appropriate treatment for Rocky Mountain spotted fever in patients ≥ 8 years old, but only 35% correctly chose doxycycline in patients Rocky Mountain spotted fever observed nationally. Targeted education efforts are needed. Crown Copyright © 2014. Published by Mosby, Inc. All rights reserved.

Polymer solidification of mixed wastes at the Rocky Flats Plant

International Nuclear Information System (INIS)

Faucette, A.M.; Logsdon, B.W.; Lucerna, J.J.; Yudnich, R.J.

1994-01-01

The Rocky Flats Plant is pursuing polymer solidification as a viable treatment option for several mixed waste streams that are subject to land disposal restrictions within the Resource Conservation and Recovery Act provisions. Tests completed to date using both surrogate and actual wastes indicate that polyethylene microencapsulation is a viable treatment option for several mixed wastes at the Rocky Flats Plant, including nitrate salts, sludges, and secondary wastes such as ash. Treatability studies conducted on actual salt waste demonstrated that the process is capable of producing waste forms that comply with all applicable regulatory criteria, including the Toxicity Characteristic Leaching Procedure. Tests have also been conducted to evaluate the feasibility of macroencapsulating certain debris wastes in polymers. Several methods and plastics have been tested for macroencapsulation, including post-consumer recycle and regrind polyethylene

Diagnosis of Financial Crisis in Asia : From Miracle to Debacle

NARCIS (Netherlands)

van de Gevel, A.J.W.

1998-01-01

This paper discusses the causes, cures and consequences of the Asian financial crisis.Since mid-1997 a number of Southeast Asian economies have been in the grip of a severe financial crisis that has thrown the region into a deep recession.On the basis of expected diminishing returns this has raised

IMPROVING FINANCIAL ANALYSIS OF ORGANIZATIONS IN ORDER TO PREVENT THEIR INSOLVENCY

Directory of Open Access Journals (Sweden)

V. N. Alferov

2012-01-01

Full Text Available The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions.

IMPROVING FINANCIAL ANALYSIS OF ORGANIZATIONS IN ORDER TO PREVENT THEIR INSOLVENCY

Directory of Open Access Journals (Sweden)

V. N. Alferov

2013-01-01

Full Text Available The current regulatory analysis of the financial condition of insolvent organizations have some disadvantages also does not account the features of the analysis based on the consolidated financial statements under IFRS and GAAP. In this work on the basis of the comparative analysis of financial condition of a number of large Russian companies, calculated on their accounting statements prepared under Russian accounting standards, IFRS and GAAP, proposals are developed to improve the analysis of financial condition of insolvent institutions.

Inadequacy of IgM antibody tests for diagnosis of Rocky Mountain Spotted Fever.

Science.gov (United States)

McQuiston, Jennifer H; Wiedeman, Caleb; Singleton, Joseph; Carpenter, L Rand; McElroy, Kristina; Mosites, Emily; Chung, Ida; Kato, Cecilia; Morris, Kevin; Moncayo, Abelardo C; Porter, Susan; Dunn, John

2014-10-01

Among 13 suspected Rocky Mountain spotted fever (RMSF) cases identified through an enhanced surveillance program in Tennessee, antibodies to Rickettsia rickettsii were detected in 10 (77%) patients using a standard indirect immunofluorescent antibody (IFA) assay. Immunoglobulin M (IgM) antibodies were observed for 6 of 13 patients (46%) without a corresponding development of IgG, and for 3 of 10 patients (30%) at least 1 year post-onset. However, recent infection with a spotted fever group rickettsiae could not be confirmed for any patient, based on a lack of rising antibody titers in properly timed acute and convalescent serologic specimens, and negative findings by polymerase chain reaction testing. Case definitions used in national surveillance programs lack specificity and may capture cases that do not represent current rickettsial infections. Use of IgM antibodies should be reconsidered as a basis for diagnosis and public health reporting of RMSF and other spotted fever group rickettsiae in the United States. © The American Society of Tropical Medicine and Hygiene.

"Rickettsia amblyommii" induces cross protection against lethal Rocky Mountain spotted fever in a guinea pig model.

Science.gov (United States)

Blanton, Lucas S; Mendell, Nicole L; Walker, David H; Bouyer, Donald H

2014-08-01

Rocky Mountain spotted fever (RMSF) is a severe illness caused by Rickettsia rickettsii for which there is no available vaccine. We hypothesize that exposure to the highly prevalent, relatively nonpathogenic "Rickettsia amblyommii" protects against R. rickettsii challenge. To test this hypothesis, guinea pigs were inoculated with "R. amblyommii." After inoculation, the animals showed no signs of illness. When later challenged with lethal doses of R. rickettsii, those previously exposed to "R. amblyommii" remained well, whereas unimmunized controls developed severe illness and died. We conclude that "R. amblyommii" induces an immune response that protects from illness and death in the guinea pig model of RMSF. These results provide a basis for exploring the use of low-virulence rickettsiae as a platform to develop live attenuated vaccine candidates to prevent severe rickettsioses.

The role of macrobiota in structuring microbial communities along rocky shores

Directory of Open Access Journals (Sweden)

Catherine A. Pfister

2014-10-01

Full Text Available Rocky shore microbial diversity presents an excellent system to test for microbial habitat specificity or generality, enabling us to decipher how common macrobiota shape microbial community structure. At two coastal locations in the northeast Pacific Ocean, we show that microbial composition was significantly different between inert surfaces, the biogenic surfaces that included rocky shore animals and an alga, and the water column plankton. While all sampled entities had a core of common OTUs, rare OTUs drove differences among biotic and abiotic substrates. For the mussel Mytilus californianus, the shell surface harbored greater alpha diversity compared to internal tissues of the gill and siphon. Strikingly, a 7-year experimental removal of this mussel from tidepools did not significantly alter the microbial community structure of microbes associated with inert surfaces when compared with unmanipulated tidepools. However, bacterial taxa associated with nitrate reduction had greater relative abundance with mussels present, suggesting an impact of increased animal-derived nitrogen on a subset of microbial metabolism. Because the presence of mussels did not affect the structure and diversity of the microbial community on adjacent inert substrates, microbes in this rocky shore environment may be predominantly affected through direct physical association with macrobiota.

Quantitative respirator man-testing at Rocky Flats

Energy Technology Data Exchange (ETDEWEB)

Leigh, J. D.

1978-01-01

The dioctyl phthalate quantitative respirator man-testing method used at Rocky Flats is outlined. Using this method, 93 persons trained to use self contained breathing equipment were tested with eight respiratory protective devices. Test results obtained with the seven devices using high efficiency particulate filters are compared to the results obtained with the self contained breathing equipment. Also comparison is made for these results to test results for 1667 other employees.

Quantitative respirator man-testing at Rocky Flats

International Nuclear Information System (INIS)

Leigh, J.D.

The dioctyl phthalate quantitative respirator man-testing method used at Rocky Flats is outlined. Using this method, 93 persons trained to use self contained breathing equipment were tested with eight respiratory protective devices. Test results obtained with the seven devices using high efficiency particulate filters are compared to the results obtained with the self contained breathing equipment. Also comparison is made for these results to test results for 1667 other employees

[A fatal case series of Rocky Mountain spotted fever in Sonora, México].

Science.gov (United States)

Delgado-De la Mora, Jesús; Licona-Enríquez, Jesús David; Leyva-Gastélum, Marcia; Delgado-De la Mora, David; Rascón-Alcantar, Adela; Álvarez-Hernández, Gerardo

2018-03-15

Rocky Mountain spotted fever is a highly lethal infectious disease, particularly if specific treatment with doxycycline is given belatedly. To describe the clinical profile of fatal Rocky Mountain spotted fever cases in hospitalized patients in the state of Sonora, México. We conducted a cross-sectional study on a series of 47 deaths caused by Rickettsia rickettsii from 2013 to 2016. The diagnosis of Rocky Mountain spotted fever was confirmed in a single blood sample by polymerase chain reaction (PCR) or by a four-fold increase in immunoglobulin G measured in paired samples analyzed by indirect immunofluorescence. Clinical and laboratory characteristics were compared stratifying subjects into two groups: pediatric and adult. There were no differences in clinical characteristics between groups; petechial rash was the most frequent sign (96%), followed by headache (70%) and myalgia (67%). Although that doxycycline was administered before the fifth day from the onset of symptoms, death occurred in 55% of patients. In clinical laboratory, thrombocytopenia, and biomarkers of liver acute failure and acute kidney failure were the most frequent. Rocky Mountain spotted fever remains as one of the most lethal infectious diseases, which may be related not only to the lack of diagnostic suspicion and delayed administration of doxycycline, but to genotypic characteristics of Rickettsia rickettsii that may play a role in the variability of the fatality rate that has been reported in other geographical regions where the disease is endemic.

When nursing takes ownership of financial outcomes: achieving exceptional financial performance through leadership, strategy, and execution.

Science.gov (United States)

Goetz, Kristopher; Janney, Michelle; Ramsey, Kristin

2011-01-01

With nurses and unlicensed supportive personnel composing the greatest percentage of the workforce at any hospital, it is not surprising nursing leadership plays an increasing role in the attainment of financial goals. The nursing leadership team at one academic medical center reduced costs by more than $10 million over 4 years while outperforming national benchmarks on nurse-sensitive quality indicators. The most critical success factor in attaining exceptional financial performance is a personal and collective accountability to achieving outcomes. Whether it is financial improvement, advancing patient safety, or ensuring a highly engaged workforce, success will not be attained without thoughtful, focused leadership. The accountability model ensures there is a culture built around financial performance where nurses and leaders think and act, on a daily basis, in a manner necessary to understand opportunities, find answers, and overcome obstacles. While structures, processes, and tools may serve as the means to achieve a target, it is leadership's responsibility to set the right goal and motivate others.

Financial markets and interest rate

Directory of Open Access Journals (Sweden)

Dudić Zdenka

2012-01-01

Full Text Available The paper 'Financial Markets and Interest Rate' originated from the thesis paper. This topic is very interesting and more and more present in the recent few years. Various changes in the market, increased competition, the development of information technologies, application of innovations, all these contribute to the rapid expansion of scope and use of financial derivatives. Therefore, under these influences, oscillations in various markets are present on a daily basis, so that the vast expansion of financial contracts is present, which is mainly related to interest rates. What are the world's best-known stock markets? What are the instruments most actively traded on stock exchanges? The words LIBOR and BBA LIBOR are frequently heard in today's media. What is LIBOR? What is BBA LIBOR? How and when is it determined? Where is LIBOR used?.

Rocky Flats Plant Site Environmental Report for 1992

International Nuclear Information System (INIS)

Cirrincione, D.A.; Erdmann, N.L.

1992-01-01

The Rocky Rats Plant Site Environmental Report provides summary information on the plant's environmental monitoring programs and the results recorded during 1992. The report contains a compliance summary, results of environmental monitoring and other related programs, a review of environmental remediation activities, information on external gamma radiation dose monitoring, and radiation dose estimates for the surrounding population

Rocky Flats Plant Site Environmental Report for 1992

Energy Technology Data Exchange (ETDEWEB)

Cirrincione, D.A.; Erdmann, N.L. [eds.

1992-12-31

The Rocky Rats Plant Site Environmental Report provides summary information on the plant`s environmental monitoring programs and the results recorded during 1992. The report contains a compliance summary, results of environmental monitoring and other related programs, a review of environmental remediation activities, information on external gamma radiation dose monitoring, and radiation dose estimates for the surrounding population.

Natural phenomena risk assessment at Rocky Flats Plant

International Nuclear Information System (INIS)

Foppe, T.L.

1985-01-01

A realistic approach is currently being used at the Rocky Flats Plant to assess the risks of natural phenomena events. The methodology addresses frequency of occurrence estimates, damage stress on the facility and vital equipment, material-at-risk, release fractions and source terms, leakpath, dispersion and dosimetric models, risk curves, and an uncertainty analysis. 28 references, 1 figure

Erratum: Vascular epiphyte vegetation in rocky savannas of southeastern Brazil

Czech Academy of Sciences Publication Activity Database

Alves, R. J. V.; Kolbek, Jiří; Becker, J.

2009-01-01

Roč. 27, č. 4 (2009), s. 351-352 ISSN 0107-055X Institutional research plan: CEZ:AV0Z60050516 Keywords : epiphytes * Brazil * rocky savannas Subject RIV: EF - Botanics Impact factor: 0.868, year: 2009

FINANCIAL STATEMENTS ANALYSIS AND FIRMS’ VALUATION IN VIETNAM

OpenAIRE

Kim, Trang Thu

2009-01-01

Valuation is the central focus in fundamental analysis. This dissertation considers the usefulness of financial statements in predicting market values of companies in Vietnam stock market by adopting the valuation model constructed by Chung et al., (2001). The overview of Vietnam stock market; some definitions about financial statements, valuation; description of several basis valuation models and empirical evidence including the description of valuation model developed by Chung et al., (2001...

[Leaf nitrogen and phosphorus stoichiometry of shrubland plants in the rocky desertification area of Southwestern Hunan, China.

Science.gov (United States)

Jing, Yi Ran; Deng, Xiang Wen; Wei, Hui; Li, Yan Qiong; Deng, Dong Hua; Liu, Hao Jian; Xiang, Wen Hua

2017-02-01

In this paper, we took the leaves of shrubland plants in rocky desertification area in Southwestern Hunan as the research object to analyze the nitrogen (N) and phosphorus (P) stoichiometry characteristics for different functional groups and different grades of rocky desertification, i.e., light rocky desertification (LRD), moderate rocky desertification (MRD) and intense rocky desertification (IRD). The results showed that the average contents of N and P were 12.89 and 1.19 g·kg -1 , respectively, and N/P was 11.24 in common shrubland plants in the study area, which indicated that the growth of most plants were mainly limited by N. The content of N was declined in order of deciduous shrubs > evergreen shrubs > annual herbs > perennial herbs. The content of P and N/P were higher in deciduous shrubs than in perennial herbs. Significant differences were found among the main families of plants in terms of the contents of N, P and N/P in the study sites. The plants of Gramineae had the lowest contents of N and P, andtheir growth was mostly restricted by N, while Leguminosae had the highest content of N and N/P, and their productivity was majorly controlled by P. The contents of N and P in the leaves were significantly higher in dicotyledon plants and C3 plants than in monocotyledon plants and C4 plants, but the N/P was not significantly diffe-rent between these two plant categories. The nitrogen-fixing plants had higher content of N and N/P than the non-nitrogen-fixing plants, but the P content was not significantly different between these two plant groups. There were significant correlations between contents of N and P, N/P and N in all study plots. No significant correlation was found between N/P and P content in the examined rocky desertification sites, except for that in MRD. There were no significant differences of the contents of N, P and N/P under different grades of rocky desertification.

Adult Onset Still's Disease and Rocky Mountain Spotted Fever

Directory of Open Access Journals (Sweden)

Paul Persad

2010-01-01

Full Text Available Adult Still's Disease was first described in 1971 by Bywaters in fourteen adult female patients who presented with symptoms indistinguishable from that of classic childhood Still's Disease (Bywaters, 1971. George Still in 1896 first recognized this triad of quotidian (daily fevers, evanescent rash, and arthritis in children with what later became known as juvenile inflammatory arthritis (Still, 1990. Adult Onset Still's Disease (AOSD is an inflammatory condition of unknown etiology characterized by an evanescent rash, quotidian fevers, and arthralgias. Numerous infectious agents have been associated with its presentation. This case is to our knowledge the first presentation of AOSD in the setting of Rocky Mountain Spotted Fever. Although numerous infectious agents have been suggested, the etiology of this disorder remains elusive. Nevertheless, infection may in fact play a role in triggering the onset of symptoms in those with this disorder. Our case presentation is, to our knowledge, the first case of Adult Onset Still's Disease associated with Rocky Mountain spotted fever (RMSF.

Thermal Structure and Mantle Dynamics of Rocky Exoplanets

Science.gov (United States)

Wagner, F. W.; Tosi, N.; Hussmann, H.; Sohl, F.

2011-12-01

The confirmed detections of CoRoT-7b and Kepler-10b reveal that rocky exoplanets exist. Moreover, recent theoretical studies suggest that small planets beyond the Solar System are indeed common and many of them will be discovered by increasingly precise observational surveys in the years ahead. The knowledge about the interior structure and thermal state of exoplanet interiors provides crucial theoretical input not only for classification and characterization of individual planetary bodies, but also to better understand the origin and evolution of the Solar System and the Earth in general. These developments and considerations have motivated us to address several questions concerning thermal structure and interior dynamics of terrestrial exoplanets. In the present study, depth-dependent structural models of solid exoplanet interiors have been constructed in conjunction with a mixing length approach to calculate self-consistently the radial distribution of temperature and heat flux. Furthermore, 2-D convection simulations using the compressible anelastic approximation have been carried through to examine the effect of thermodynamic quantities (e.g., thermal expansivity) on mantle convection pattern within rocky planets more massive than the Earth. In comparison to parameterized convection models, our calculated results predict generally hotter planetary interiors, which are mainly attributed to a viscosity-regulating feedback mechanism involving temperature and pressure. We find that density and thermal conductivity increase with depth by a factor of two to three, however, thermal expansivity decreases by more than an order of magnitude across the mantle for planets as massive as CoRoT-7b or Kepler-10b. The specific heat capacity is observed to stay almost constant over an extended region of the lower mantle. The planform of mantle convection is strongly modified in the presence of depth-dependent thermodynamic quantities with hot upwellings (plumes) rising across

Rocky flats community relations open-quotes coming out of the darkclose quotes

International Nuclear Information System (INIS)

Lockhart, F.R.

1991-01-01

Community relations is becoming an increasingly prominent aspect of the environmental restoration business. Historically the DOE has been closed to public scrutiny, dating back to the origins of the weapons complex in the Manhattan Project. Rocky Flats community relations can be viewed as having its painful start on June 6, 1989, when over fifty FBI agents entered Rocky Flats to gather information on alleged operational and procedural violations of environmental law. The Plutonium Recovery Modification Project (PRMP) was the first initiative to hold public meetings and provide for real dialogue in May 1990. Building on this start, the last year has seen a phenomenal growth of Rocky Flats community relations activities, now averaging over one public forum of some kind per week. We believe the effort has been very successful in building understanding and credibility within the local community. Although community relations is not a panacea, neither is it an ogre. Community relations for environmental restoration is mandated by law, and for good management is a necessary part of the DOE for the 1990's and beyond. Properly utilized, it can augment an ongoing environmental program and help smooth the road to success

Development of methodology of financial assets accounting in IFRS context

Directory of Open Access Journals (Sweden)

V.I. Tsurkanu

2018-04-01

Full Text Available In the innovation economy the proportion of resources directed to investment is significantly increasing and therefore the process becomes an integral part of the economic activities of modern organizations. In that situation the organization acquire another type of assets called financial, which differ in their characteristics from tangible and intangible assets. The authors of the present study firstly prove the need for economic interpretation of the financial assets and allocation in the balance their own positions, after the recognition, on the basis of the characteristic of such assets and for accounting and reporting should be assessed. In this context, we reveal methods that can choose the organizations, using business management models implemented by IFRS 9 «Financial instruments» for evaluation of financial assets, depending on their category. Special attention is paid to improving the methodology of accounting for financial assets in accordance with their specific characteristics of recognition and measurement. These issues are investigated not only in theoretical terms, but also on the basis of the comparison of normative and legislative acts of the Republic of Moldova and Ukraine with the regulations of IFRS. In addition, whereas the accounting systems and financial reporting in these countries change in accordance with the requirements of the Directive 2013/34/EU, their impact on the accounting of financial assets is also taken into account. According to the results of the research, drafting conclusions and suggestions are of theoretical nature and are of practical importance.

Wind energy resource atlas. Volume 8. The southern Rocky Mountain region

Energy Technology Data Exchange (ETDEWEB)

Andersen, S.R.; Freeman, D.L.; Hadley, D.L.; Elliott, D.L.; Barchet, W.R.; George, R.L.

1981-03-01

The Southern Rocky Mountain atlas assimilates five collections of wind resource data: one for the region and one for each of the four states that compose the Southern Rocky Mountain region (Arizona, Colorado, New Mexico, and Utah). At the state level, features of the climate, topography and wind resource are discussed in greater detail than is provided in the regional discussion, and the data locations on which the assessment is based are mapped. Variations, over several time scales, in the wind resource at selected stations in each state are shown on graphs of monthly average and interannual wind speed and power, and hourly average wind speed for each season. Other graphs present speed, direction, and duration frequencies of the wind at these locations.

Bat population monitoring and conservation at the Rocky Mountain Arsenal NWR

Data.gov (United States)

Department of the Interior — A study of the bat populations at Rocky Mountain Arsenal National Wildlife Refuge (RMA) was conducted from 1997–1998, which provided basic population and contaminant...

Adsorption study for uranium in Rocky Flats groundwater

International Nuclear Information System (INIS)

Laul, J.C.; Rupert, M.C.; Harris, M.J.; Duran, A.

1995-01-01

Six adsorbents were studied to determine their effectiveness in removing uranium in Rocky Flats groundwater. The bench column and batch (Kd) tests showed that uranium can be removed (>99.9%) by four adsorbents. Bone Charcoal (R1O22); F-1 Alumina (granular activated alumina); BIOFIX (immobilized biological agent); SOPBPLUS (mixed metal oxide); Filtrasorb 300 (granular activated carbon); and Zeolite (clinoptilolite)

Financial and Economic Crisis and Corporate Finance Development

Institute of Scientific and Technical Information of China (English)

LI Xinhe

2015-01-01

Financial and economic crisis has challenged the ideological and methodological basis,the basic assumptions and the universal applicability of the research conclusions of the mainstream corporate finance.In order to construct corporate finance appropriate to the state of financial crisis,it is necessary to adjust the objective function of corporate finance,modify the corporate financing theory,extend corporate investment theory,enrich corporate working capital management theory,and adjust corporate dividend policy theory.

The Information Provision of the Non-Financial Reporting

OpenAIRE

Korol Svitlana Ya.

2017-01-01

The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to g...

INTEGRATION OF FINANCIAL AND NON-FINANCIAL REPORTS UNDER MANAGEMENT CONDITIONS

Directory of Open Access Journals (Sweden)

Mihail PRODANCIUK

2013-02-01

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

Integration of financial and non-financial reports under management conditions

Directory of Open Access Journals (Sweden)

Prodanciuk Mihail

2013-02-01

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

DIAGNOSIS OF FINANCIAL POSITION BY BALANCE SHEET ANALYSIS - CASE STUDY

OpenAIRE

Hada Teodor; Marginean Radu

2013-01-01

This study aims to elucidate and to exemplify an important technique for assessing the economic entities, namely the fundamental analysis of the balance sheet, in several significant aspects. The analysis of financial data reported in the balance sheet are, for an economic entity, the basis of a principle diagnosis by determining specific indicators of economic and financial analysis. This analysis aims to provide an insight into the companyâ€(tm)s financial position. The stated aim of this s...

Finding of no significant impact. Consolidation and interim storage of special nuclear material at Rocky Flats Environmental Technology Site

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-06-01

The Department of Energy (DOE) has prepared an environmental assessment (EA), DOE/EA -- 1060, for the consolidation, processing, and interim storage of Category I and II special nuclear material (SNM) in Building 371 at the Rocky Flats Environmental Technology Site (hereinafter referred to as Rocky Flats or Site), Golden, Colorado. The scope of the EA included alternatives for interim storage including the no action alternative, the construction of a new facility for interim storage at Rocky Flats, and shipment to other DOE facilities for interim storage.

Finding of no significant impact. Consolidation and interim storage of special nuclear material at Rocky Flats Environmental Technology Site

International Nuclear Information System (INIS)

1995-06-01

The Department of Energy (DOE) has prepared an environmental assessment (EA), DOE/EA -- 1060, for the consolidation, processing, and interim storage of Category I and II special nuclear material (SNM) in Building 371 at the Rocky Flats Environmental Technology Site (hereinafter referred to as Rocky Flats or Site), Golden, Colorado. The scope of the EA included alternatives for interim storage including the no action alternative, the construction of a new facility for interim storage at Rocky Flats, and shipment to other DOE facilities for interim storage

FEATURES OF FORMATION OF FINANCIAL RESULTS IN ACCOUNTING OF AGRARIAN COMPANIES

OpenAIRE

Shulepina S. A.; Lukyanchik A. A.

2015-01-01

In connection with the development of private business in Russia today we can see the need to achieve the criteria of reliability, completeness, timeliness and clarity of accounting and analytical information. This information is the basis in the areas of management, control and analysis of financial and economic activities of organizations. The article studied the accounting classifications of financial results proposed by national scientists. There are the problems of accounts of financial ...

Tools for Closure Project and Contract Management: Development of the Rocky Flats Integrated Closure Project Baseline

International Nuclear Information System (INIS)

Gelles, C. M.; Sheppard, F. R.

2002-01-01

This paper details the development of the Rocky Flats Integrated Closure Project Baseline - an innovative project management effort undertaken to ensure proactive management of the Rocky Flats Closure Contract in support of the Department's goal for achieving the safe closure of the Rocky Flats Environmental Technology Site (RFETS) in December 2006. The accelerated closure of RFETS is one of the most prominent projects within the Department of Energy (DOE) Environmental Management program. As the first major former weapons plant to be remediated and closed, it is a first-of-kind effort requiring the resolution of multiple complex technical and institutional challenges. Most significantly, the closure of RFETS is dependent upon the shipment of all special nuclear material and wastes to other DOE sites. The Department is actively working to strengthen project management across programs, and there is increasing external interest in this progress. The development of the Rocky Flats Integrated Closure Project Baseline represents a groundbreaking and cooperative effort to formalize the management of such a complex project across multiple sites and organizations. It is original in both scope and process, however it provides a useful precedent for the other ongoing project management efforts within the Environmental Management program

THE STAGES OF ESTABLISHMENT AND DEVELOPMENT OF FINANCIAL MANAGEMENT

Directory of Open Access Journals (Sweden)

Roman GRESHKO

2017-06-01

Full Text Available The paper reviews major stages of establishment and development of financial management, main conceptual theories, and methods, approaches, developed by academic economists in the field of corporate finance that became the basis for the development of financial management as a science. In the paper, the authors identify the major five stages of its establishment, in the process of which the range of thoroughly studied issues was constantly expanded, the methodologies of their research were enriched. The paper describes the main scientific works of famous economists of the relevant periods that have made a significant contribution to the formation and development of financial management as a science. The authors drew the conclusions about prerequisites to the development of financial science and research priorities in the financial management of enterprises.

Local financial development and capital accumulations: Evidence from Turkey

Directory of Open Access Journals (Sweden)

Eryiğit Sibel Balı

2015-01-01

Full Text Available Despite the unquestionable importance of financial markets in the economy, the factors promoting financial development have just recently begun to be researched intensively. In this context, the aim of the study is to explain the reasons for the financial development gaps among provinces in Turkey on the basis of capital accumulations. According to the results of the spatial panel data model estimates based on indices of 81 provinces in Turkey for the period 2005-2009, it was found that the level of social capital best explained the level of financial development, followed by physical capital and human capital. Additionally, it was found that capital accumulations contributed above average not only to the financial development of that province, but also to that of the surrounding provinces.

SITE Technology Capsule. Demonstration of Rocky Mountain Remediation Services Soil Amendment

Science.gov (United States)

This report briefly summarizes the Rocky Mountain Remediation Services treatment technology demonstration of a soil amendment process for lead contaminated soil at Roseville, OH. The evaluation included leaching, bioavailability, geotechnical, and geochemical methods.

Plutonium working group report on environmental, safety and health vulnerabilities associated with the Department's plutonium storage. Volume 2, Appendix B, Part 1: Rocky Flats site assessment team report

International Nuclear Information System (INIS)

1994-09-01

The most important vulnerability on a frequency basis is that liquids containing plutonium are stored in containers that are being attacked by the solutions. These containers are presently failing on a random basis. The most important vulnerability on a material at risk basis is that solid plutonium is packaged for short-term storage. These conditions are presently degrading the containers, potentially to failure, which allows release of the material in the building. This assessment comprehensively evaluated environmental, safety and health vulnerabilities resulting from the storage and handling of plutonium at the Rocky Flats Plant. The term ES and H vulnerability, for the purpose of this assessment, means any condition, other than diversion of material, that could lead to unnecessary or increased exposure of workers and the public to radiation or to the release of radioactive materials to the environment

Microwave solidification development for Rocky Flats waste

Energy Technology Data Exchange (ETDEWEB)

Dixon, D.; Erle, R.; Eschen, V. [and others

1994-04-01

The Microwave Engineering Team at the Rocky Flats Plant has developed a production-scale system for the treatment of hazardous, radioactive, and mixed wastes using microwave energy. The system produces a vitreous final form which meets the acceptance criteria for shipment and disposal. The technology also has potential for application on various other waste streams from the public and private sectors. Technology transfer opportunities are being identified and pursued for commercialization of the microwave solidification technology.

Microwave solidification development for Rocky Flats waste

International Nuclear Information System (INIS)

Dixon, D.; Erle, R.; Eschen, V.

1994-04-01

The Microwave Engineering Team at the Rocky Flats Plant has developed a production-scale system for the treatment of hazardous, radioactive, and mixed wastes using microwave energy. The system produces a vitreous final form which meets the acceptance criteria for shipment and disposal. The technology also has potential for application on various other waste streams from the public and private sectors. Technology transfer opportunities are being identified and pursued for commercialization of the microwave solidification technology

MERGER AND ACQUISITION IN THE FINANCIAL SERVICES INDUSTRY

Directory of Open Access Journals (Sweden)

Éva PINTÉR

2011-01-01

Full Text Available The paper analyses the driving forces of the convergence in the financial sector, focused on banking and insurance companies, in terms of strategic cross-sector and cross-border mergers and acquisitions (M As. New tendencies such globalization, integration, disintermediation and deregulation give the basis for new dimensions in the financial services industry. Based on the data, the banking industry has experienced an enormous level of consolidation as M As. We find that the penetration process, so the entry into insurance services industry is mostly driven by banks. We analyse whether this risky strategic process is beneficial or necessary in the financial services industry.

Rocky Mountain Research Station invasive species visionary white paper

Science.gov (United States)

D. E. Pearson; M. Kim; J. Butler

2011-01-01

Invasive species represent one of the single greatest threats to natural ecosystems and the services they provide. Effectively addressing the invasive species problem requires management that is based on sound research. We provide an overview of recent and ongoing invasive species research conducted by Rocky Mountain Research Station scientists in the Intermountain...

Implementing DOE guidance for hazards assessments at Rocky Flats Plant

International Nuclear Information System (INIS)

Zimmerman, G.A.

1993-01-01

Hazards Assessments are performed for a variety of activities and facilities at Rocky Flats Plant. Prior to 1991, there was no guidance for performing Hazards Assessments. Each organization that performed Hazards Assessments used its own methodology with no attempt at standardization. In 1991, DOE published guidelines for the performance of Hazards Assessments for Emergency Planning (DOE-EPG-5500.1, ''Guidance for a Hazards Assessment Methodology''). Subsequently, in 1992, DOE published a standard for the performance of Hazards Assessments (DOE-STD-1027-92, ''Hazard Categorization and Accident Analysis, Techniques for Compliance with DOE Order 5480.23, Nuclear Safety Analysis Reports''). Although these documents are a step in the direction of standardization, there remains a great deal of interpretation and subjective implementation in the performance of Hazards Assessments. Rocky Flats Plant has initiated efforts to develop a uniform and standard process to be used for Hazards Assessments

Actinide solution processing at the Rocky Flats Environmental Technology Site

International Nuclear Information System (INIS)

1995-04-01

The Department of Energy (DOE) has prepared an Environmental Assessment (EA), DOE/EA-1039, for radioactive solution removal and processing at Rocky Flats Environmental Technology Site, Golden, Colorado. The proposal for solution removal and processing is in response to independent safety assessments and an agreement with the State of Colorado to remove mixed residues at Rocky Flats and reduce the risk of future accidents. Monthly public meetings were held during the scoping and preparation of the EA. The scope of the EA included evaluations of alternative methods and locations of solution processing. A comment period from February 20, 1995 through March 21, 1995 was provided to the public and the State of Colorado to offer written comment on the EA. Comments were received from the State of Colorado and the U.S. Environmental Protection Agency. A response to the agency comments is included in the Final EA

Emotion and financial markets

OpenAIRE

Lucy F. Ackert; Bryan K. Church; Richard Deaves

2003-01-01

Psychologists and economists hold vastly different views about human behavior. Psychologists contend that economists' models bear little relation to actual behavior. This view is supported by a large body of psychological research that shows that emotional state can significantly affect decision making. ; Economists, on the other hand, argue that psychological studies have no theoretical basis and offer little empirical evidence about people's decision-making processes. The reigning financial...

Fire, fuels, and restoration of ponderosa pine-Douglas-fir forests in the Rocky Mountains, USA

OpenAIRE

Baker, W. L.; Veblen, T. T.; Sherriff, R. L.

2007-01-01

Forest restoration in ponderosa pine and mixed ponderosa pine–Douglas fir forests in the US Rocky Mountains has been highly influenced by a historical model of frequent, low-severity surface fires developed for the ponderosa pine forests of the Southwestern USA. A restoration model, based on this low-severity fire model, focuses on thinning and prescribed burning to restore historical forest structure. However, in the US Rocky Mountains, research on fire history and forest structure, and earl...

Structure of macroalgal communities on tropical rocky shores inside and outside a marine protected area.

Science.gov (United States)

Portugal, Adriana Brizon; Carvalho, Fabrício Lopes; Soares, Marcelo de Oliveira; Horta, Paulo Antunes; de Castro Nunes, José Marcos

2017-09-01

The structure of marine macroalgal communities and morpho-functional groups were investigated in a poorly characterized region on the Tropical Southwestern Atlantic coast, Brazil. The survey was conducted at six rocky shores located on the mainland and on coastal islands distributed inside a marine protected area (MPA) and outside the MPA (near a densely populated area). We hypothesized that tropical rocky shores inside the MPA and islands have higher species richness, diversity, and evenness of marine macroalgae. Results confirmed that species richness, diversity and evenness were significantly higher inside the MPA than in rocky shores outside the MPA. Only species richness was higher on islands than on the mainland. The results suggest that human impacts could lead to a competitive advantage and dominance in the articulated calcareous morphotype, resulting in community differences and lower benthic biodiversity in tropical ecosystems near urbanized sites. Copyright © 2017 Elsevier Ltd. All rights reserved.

Dynamic Portfolio Selection on Croatian Financial Markets: MGARCH Approach

OpenAIRE

Škrinjarić, Tihana; Šego, Boško

2016-01-01

Background: Investors on financial markets are interested in finding trading strategies which could enable them to beat the market. They always look for best possibilities to achieve above-average returns and manage risks successfully. MGARCH methodology (Multivariate Generalized Autoregressive Conditional Heteroskedasticity) makes it possible to model changing risks and return dynamics on financial markets on a daily basis. The results could be used in order to enhance portfolio formation an...

NPDES Permit for Rocky Mountain Arsenal Recycled Water Pipeline in Colorado

Science.gov (United States)

Under NPDES permit CO-0035009, the U.S. Department of Interior's Fish and Wildlife Service is authorized to discharge from the Rocky Mountain Arsenal recycled water pipeline to Lower Derby Lake in Adams County, Colo.

Aquatic Resources of Rocky Mountain Arsenal Adams County, Colorado

Science.gov (United States)

1989-09-01

Consequently, temperatures rise and oxygen levels fall. Primary producers in these stretches shift from periphyton to phytoplankton (suspended algae ...trees and have rocky substrates. Primary production in these cold- water and coolwater reaches is generally limited to periphyton (attached algae ...Adams County. Biotic components investigated included phytoplankton , zooplankton, aquatic macrophytes, benthic macroinvertebrates, fish eggs and

Validation of KENO-based criticality calculations at Rocky Flats

International Nuclear Information System (INIS)

Felsher, P.D.; McKamy, J.N.; Monahan, S.P.

1992-01-01

In the absence of experimental data, it is necessary to rely on computer-based computational methods in evaluating the criticality condition of a nuclear system. The validity of the computer codes is established in a two-part procedure as outlined in ANSI/ANS 8.1. The first step, usually the responsibility of the code developer, involves verification that the algorithmic structure of the code is performing the intended mathematical operations correctly. The second step involves an assessment of the code's ability to realistically portray the governing physical processes in question. This is accomplished by determining the code's bias, or systematic error, through a comparison of computational results to accepted values obtained experimentally. In this paper, the authors discuss the validation process for KENO and the Hansen-Roach cross sections in use at EG and G Rocky Flats. The validation process at Rocky Flats consists of both global and local techniques. The global validation resulted in a maximum k eff limit of 0.95 for the limiting-accident scanarios of a criticality evaluation

Financial history and financial economics

OpenAIRE

Turner, John D.

2014-01-01

This essay looks at the bidirectional relationship between financial history and financial economics. It begins by giving a brief history of financial economics by outlining the main topics of interest to financial economists. It then documents and explains the increasing influence of financial economics upon financial history, and warns of the dangers of applying financial economics unthinkingly to the study of financial history. The essay proceeds to highlight the many insights that financi...

DYNAMICS OF DEVELOPMENT OF FINANCIAL SAFETY OF THE ENTERPRISE AS A COMPLEX ECONOMIC SECURITY OF THE STATE

Directory of Open Access Journals (Sweden)

Tetiana Ganushchak

2017-09-01

Full Text Available The purpose of the paper is to the performance of the evaluation of the financial safety of the enterprise. To achieve the stated aim it has been necessary to solve the following tasks: to use the approaches as to the evaluation of the financial safety of the enterprise, to introduce the analysis system of the financial safety of the enterprise, to consider the structural logical scheme of the analysis procedure of the financial safety of the enterprise, to give the description of the integral indicator of the financial safety of the enterprise; to evaluate and compare companies in the paltry industry according to the level of their financial safety. Methodology. Methodologial basis of the research are the scientific methods, such as : method of logical generalization, dialectical method of recognition of the economic phenomena – to give the definitions of «economic security of the enterprise», «financial security of the enterprise», grouping method, analysis which were used to estimate indicator position of the financial security of the poultry company, graph method which was applied to compare integral estimation of the enterprise;methods of synthesis, deduction, induction, method of the expert estimation to calculate and implement integral marker of the financial security of the poultry company;method of the correlation analysis which was used to identify weight coefficients of the all sided figures of the solvency , business activity, profitability, financial steadiness, pay ability. The priority in methods using was defined by the particular tasks and goals. Results of the research showned into a wide set of the ways of financial enterprise safety as a component of economic security of the state. There is an evaluation of enterprise financial safety on the basis of calculations of integral indicator, including combined indices of profitability (unprofitability, pay ability or the lack of that, business activity (fading, financial

Financial sector taxation: Financial activities tax or financial transaction tax?

Directory of Open Access Journals (Sweden)

Danuše Nerudová

2011-01-01

Full Text Available The recent financial crises has revealed the need to improve and ensure the stability of the financial sector to reduce negative externalities, to ensure fair and substantial contribution of the financial sector to the public finances and the need to consolidate public finance. All those needs represent substantial arguments for the discussion about the introduction of financial sector taxation. There are discussed in the paper two possible schemes of financial sector taxation – financial transaction tax and financial activities tax. The aim of the paper is to research the possibility of the introduction of financial sector taxation, to discuss the pros and cons of two major candidates on financial sector taxation – financial transaction tax and financial activities tax and to suggest the possible candidate suitable for the implementation on the EU level. Financial transaction tax represents the tool suitable mainly on global level, for only in that case enables generate sufficient financial resources. From EU point of view is considered as less suitable, for it bears the risk of reallocation. Therefore the introduction of financial activities tax on EU level is considered as a better solution for the financial sector taxation in the EU, for financial sector is exempted from value added tax. With respect to the fact, that the implementation would represent the innovative approach to the financial sector taxation, there are no empirical proves and therefore this could be the subject of further research.

Financial Liberalization and Banking Profitability: a Panel Data analysis for Tunisian Banks

Directory of Open Access Journals (Sweden)

Hakimi Abdelaziz

2011-01-01

Full Text Available The financial liberalization policy was undertaken in several countries like in Tunisia in order to have modern and dynamic financial system. However, the consequences of this program are completely divergent from it’s waitings. In this paper, on the basis of data relating to 9 Tunisian banks over the period 1980-2009, and by adopting the panal data analysis, we will try to check the effect of financial liberalization on the Tunisian banking profitability. The results of our study show a negative and significative relation between financial liberalization and banking profitability.

Basis set effects on the energy and hardness profiles of the ...

Indian Academy of Sciences (India)

Unknown

maximum hardness principle (MHP); spurious stationary points; hydrogen fluoride dimer. 1. Introduction ... This error can be solved when accounting for the basis ..... DURSI for financial support through the Distinguished. University Research ...

A Study of the Stability and Characterization Plutonium Dioxide and Chemical Characterization [of] Rocky Flats and Los Alamos Plutonium-Containing Incinerator Ash

International Nuclear Information System (INIS)

Ray, A.K.; Boettger, J.C.; Behrens, Robert G.

1999-01-01

In the presentation ''A Study of the Stability and Characterization of Plutonium Dioxide'', the authors discuss their recent work on actinide stabilities and characterization, in particular, plutonium dioxide PuO 2 . Earlier studies have indicated that PuO 2 has the fluorite structure of CaF 2 and typical oxide semiconductor properties. However, detailed results on the bulk electronic structure of this important actinide oxide have not been available. The authors have used all-electron, full potential linear combinations Gaussian type orbitals fitting function (LCGTO-FF) method to study PuO 2 . The LCGTO-FF technique characterized by its use of three independent GTO basis sets to expand the orbitals, charge density, and exchange-correlation integral kernels. Results will be presented on zero pressure using both the Hedin-Lundquist local density approximation (LDA) model or the Perdew-Wang generalized gradient approximation (GGA) model. Possibilities of different characterizations of PuO 2 will be explored. The paper ''Chemical Characterization Rocky Flats and Los Alamos Plutonium-Containing Incinerator Ash'' describes the results of a comprehensive study of the chemical characteristics of virgin, calcined and fluorinated incinerator ash produced at the Rocky Flats Plant and at the Los Alamos National Laboratory prior to 1988. The Rocky Flats and Los Alamos virgin, calcined, and fluorinated ashes were also dissolved using standard nitrate dissolution chemistry. Corresponding chemical evaluations were preformed on the resultant ash heel and the results compared with those of the virgin ash. Fluorination studies using FT spectroscopy as a diagnostic tool were also performed to evaluate the chemistry of phosphorus, sulfur, carbon, and silicon containing species in the ash. The distribution of plutonium and other chemical elements with the virgin ash, ash heel, fluorinated ash, and fluorinated ash heel particulates were studied in detail using microprobe analysis. Some

[Relationships between soil and rocky desertification in typical karst mountain area based on redundancy analysis].

Science.gov (United States)

Long, Jian; Liao, Hong-Kai; Li, Juan; Chen, Cai-Yun

2012-06-01

Redundancy analysis (RDA) was employed to reveal the relationships between soil and rocky desertification through vegetation investigation and analysis of soil samples collected in typical karst mountain area of southwest Guizhou Province. The results showed that except TP, TK and ACa, all other variables including SOC, TN, MBC, ROC, DOC, available nutrients and basal respiration showed significant downward trends during the rocky desertification process. RDA results showed significant correlations between different types of desertification and soil variables, described as non-degraded > potential desertification > light desertification > moderate desertification > severe desertification. Moreover, RDA showed that using SOC, TN, AN, and BD as soil indicators, 74.4% of the variance information on soil and rocky desertification could be explained. Furthermore, the results of correlation analysis showed that soil variables were significantly affected by surface vegetation. Considering the ecological function of the aboveground vegetation and the soil quality, Zanthoxylum would be a good choice for restoration of local vegetation in karst mountain area.

FORMATION OF FINANCIAL SECURITY OF THE ENTERPRISE BASED ON STRATEGIC PLANNING

Directory of Open Access Journals (Sweden)

Nadiya Rushchyshyn

2017-09-01

Full Text Available The purpose of the study is to improve ways of forming financial security of the enterprise based onstrategic planning. The subject of the research: formation of financial security of the enterprise on the basis of strategicplanning. The methodological background of the research is a set of theoretical and general scientific methods:analysis and synthesis, theoretical and logical generalization, grouping, abstraction, and others. The paper providesa general description of the core approaches defining the concept of “financial security of the enterprise”. Functionalgoals of financial security of the enterprise are outlined, namely: ensuring financial stability and independence;achievement of high competitiveness in the market of goods, works, services; ensuring high efficiency of financialand economic activity; ensuring high liquidity of assets, and increasing the market value of the enterprise; supportfor the appropriate level of business activity and image; formation of information security and commercialsecrets; efficient organization of security of share capital and assets of the enterprise. The scheme of organizationof financial security organization is considered based on strategic planning. It is determined that the strategicplanning results in strategic plan (strategy for ensuring the financial security of the enterprise. Such a strategyshould be consistent with both financial and the company’s overall strategies, as well as main goals and objectives.For the most effective implementation of the chosen financial security strategy at the enterprise, it is expedientto develop and implement a system of plans covering all aspects of the strategic planning process, including thetarget program, strategic, tactical, calendar, and individual plans. The system of plans should specify: the purpose ofchanges in the functioning of internal systems of the enterprise; terms of making changes; the work that needs tobe done to make changes; their

Modern approaches to definition of essence enterprise financial resources in a market economy

OpenAIRE

Merenkova, L.

2010-01-01

On the basis of generalization approaches of economists-scientists in relation of definition of enterprise financial resources the clarify definition is offered, which indicated the existence of forms enterprise financial resources, sources of their formation, purpose of used and form of representation in accounts.

Restoring rocky intertidal communities: Lessons from a benthic macroalgal ecosystem engineer.

Science.gov (United States)

Bellgrove, Alecia; McKenzie, Prudence F; Cameron, Hayley; Pocklington, Jacqueline B

2017-04-15

As coastal population growth increases globally, effective waste management practices are required to protect biodiversity. Water authorities are under increasing pressure to reduce the impact of sewage effluent discharged into the coastal environment and restore disturbed ecosystems. We review the role of benthic macroalgae as ecosystem engineers and focus particularly on the temperate Australasian fucoid Hormosira banksii as a case study for rocky intertidal restoration efforts. Research focussing on the roles of ecosystem engineers is lagging behind restoration research of ecosystem engineers. As such, management decisions are being made without a sound understanding of the ecology of ecosystem engineers. For successful restoration of rocky intertidal shores it is important that we assess the thresholds of engineering traits (discussed herein) and the environmental conditions under which they are important. Copyright © 2017 Elsevier Ltd. All rights reserved.

HISTORICAL TRAJECTORIES OF THE FINANCIAL SECTOR DISPLAY IN THE SYSTEM OF NATIONAL ACCOUNTS

Directory of Open Access Journals (Sweden)

R. Zadorozhna

2017-08-01

Full Text Available This article examines the evolution of approaches to the financial sector display as a part of the economy on the conceptual basis of the System of National Accounts. The main prerequisites for the formation of SNA are revealed. The formation of the methodology of national accounting and the impact of the development of economic theory on it are traced. The role and interconditionality of the Keynes' macroeconomic theory as a methodological basis of the SNA and the SNA as an empirical basis of macroeconomics are defined. The international standards SNA-1953, SNA-1968, SNA-1993 and SNA-2008; the features of presentation of the financial sector and its subsectors composition in standards are analysed.

CUSTOMER EQUITY:MAKING MARKETING STRATEGY FINANCIALLY ACCOUNTABLE

Institute of Scientific and Technical Information of China (English)

Ashwin ARAVINDAKSHAN; Roland T. RUST; Katherine N. LEMON; Valerie A. ZEITHAML

2004-01-01

The article presents an overview of the literature on customer equity and how customer equity provides an opportunity for marketers to make marketing strategy financially accountable.Traditionally, Return on Investment (ROI) models have been used to evaluate the financial expenditures required by the strategies as well as the financial returns gained by them. However in addition to requiring lengthy longitudinal data, these models also have the disadvantage of not evaluating the effect of the strategies on a firm's customer equity. The dominance of customer-centered thinking over product-centered thinking calls for a shift from product-based strategies to customer-based strategies. Hence, it is important to evaluate a firm's marketing strategies in terms of the drivers of its customer equity. The article summarizes a unified strategic framework that enables competing marketing strategy options to be traded off on the basis of projected financial return, which is operationalized as the change in a firm's customer equity relative to the incremental expenditure necessary to produce the change.

Carmen Miranda’s white dress: ethnicity, syncretism and subaltern sexualities in springtime in the rockies Carmen Miranda’s white dress: ethnicity, syncretism and subaltern sexualities in springtime in the rockies

Directory of Open Access Journals (Sweden)

José Gatti

2008-04-01

Full Text Available This essay calls for a reassessment of Carmen Miranda's work in Hollywood. Her singing and dancing can reveal unexpected ethnic and cultural alignments. The focus here is on the costumes she designed for Springtime in the Rockies, a Fox musical in which Brazilian as well as Native American cultural references are made explicit in Miranda's performance. This essay calls for a reassessment of Carmen Miranda's work in Hollywood. Her singing and dancing can reveal unexpected ethnic and cultural alignments. The focus here is on the costumes she designed for Springtime in the Rockies, a Fox musical in which Brazilian as well as Native American cultural references are made explicit in Miranda's performance.

Mapping critical loads of nitrogen deposition for aquatic ecosystems in the Rocky Mountains, USA

International Nuclear Information System (INIS)

Nanus, Leora; Clow, David W.; Saros, Jasmine E.; Stephens, Verlin C.; Campbell, Donald H.

2012-01-01

Spatially explicit estimates of critical loads of nitrogen (N) deposition (CL Ndep ) for nutrient enrichment in aquatic ecosystems were developed for the Rocky Mountains, USA, using a geostatistical approach. The lowest CL Ndep estimates ( −1 yr −1 ) occurred in high-elevation basins with steep slopes, sparse vegetation, and abundance of exposed bedrock and talus. These areas often correspond with areas of high N deposition (>3 kg N ha −1 yr −1 ), resulting in CL Ndep exceedances ≥1.5 ± 1 kg N ha −1 yr −1 . CL Ndep and CL Ndep exceedances exhibit substantial spatial variability related to basin characteristics and are highly sensitive to the NO 3 − threshold at which ecological effects are thought to occur. Based on an NO 3 − threshold of 0.5 μmol L −1 , N deposition exceeds CL Ndep in 21 ± 8% of the study area; thus, broad areas of the Rocky Mountains may be impacted by excess N deposition, with greatest impacts at high elevations. - Highlights: ► Critical loads maps for nutrient enrichment effects of nitrogen deposition. ► Critical load estimates show spatial variability related to basin characteristics. ► Critical loads are sensitive to the nitrate threshold value for ecological effects. ► Broad areas of the Rocky Mountains may be impacted by excess nitrogen deposition. - Critical loads maps for nutrient enrichment effects of nitrogen deposition show that broad areas of the Rocky Mountains may be impacted by excess nitrogen deposition.

Financialization and financial profit

Directory of Open Access Journals (Sweden)

Arturo Guillén

2014-09-01

Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

Magnetotelluric Imaging of Lower Crustal Melt and Lithospheric Hydration in the Rocky Mountain Front Transition Zone, Colorado, USA

Science.gov (United States)

Feucht, D. W.; Sheehan, A. F.; Bedrosian, P. A.

2017-12-01

We present an electrical resistivity model of the crust and upper mantle from two-dimensional (2-D) anisotropic inversion of magnetotelluric data collected along a 450 km transect of the Rio Grande rift, southern Rocky Mountains, and High Plains in Colorado, USA. Our model provides a window into the modern-day lithosphere beneath the Rocky Mountain Front to depths in excess of 150 km. Two key features of the 2-D resistivity model are (1) a broad zone ( 200 km wide) of enhanced electrical conductivity (minerals, with maximum hydration occurring beneath the Rocky Mountain Front. This lithospheric "hydration front" has implications for the tectonic evolution of the continental interior and the mechanisms by which water infiltrates the lithosphere.

17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

Science.gov (United States)

2010-04-01

... substantially duplicate disclosure elsewhere in the parent company's consolidated financial statements; and (12) Where the parent company's consolidated financial statements are prepared on a comprehensive basis other... included elsewhere in the reconciliation of the consolidated financial statements. [65 FR 51707, Aug. 24...

A fatal urban case of rocky mountain spotted fever presenting an eschar in San Jose, Costa Rica.

Science.gov (United States)

Argüello, Ana Patricia; Hun, Laya; Rivera, Patricia; Taylor, Lizeth

2012-08-01

This study reports the first urban human case of Rocky Mountain spotted fever caused by Rickettsia rickettsii, in Costa Rica. An 8-year-old female who died at the National Children's Hospital 4 days after her admission, and an important and significant observation was the presence of an "eschar" (tache noire), which is typical in some rickettsial infections but not frequent in Rocky Mountain spotted fever cases.

Case report: Co-infection of Rickettsia rickettsii and Streptococcus pyogenes: is fatal Rocky Mountain spotted fever underdiagnosed?

Science.gov (United States)

Raczniak, Gregory A; Kato, Cecilia; Chung, Ida H; Austin, Amy; McQuiston, Jennifer H; Weis, Erica; Levy, Craig; Carvalho, Maria da Gloria S; Mitchell, Audrey; Bjork, Adam; Regan, Joanna J

2014-12-01

Rocky Mountain spotted fever, a tick-borne disease caused by Rickettsia rickettsii, is challenging to diagnose and rapidly fatal if not treated. We describe a decedent who was co-infected with group A β-hemolytic streptococcus and R. rickettsii. Fatal cases of Rocky Mountain spotted fever may be underreported because they present as difficult to diagnose co-infections. © The American Society of Tropical Medicine and Hygiene.

Financial statistics of major US publicly owned electric utilities 1993

Energy Technology Data Exchange (ETDEWEB)

1995-02-01

The 1993 edition of the Financial Statistics of Major U.S. Publicly Owned Electric Utilities publication presents five years (1989 to 1993) of summary financial data and current year detailed financial data on the major publicly owned electric utilities. The objective of the publication is to provide Federal and State governments, industry, and the general public with current and historical data that can be used for policymaking and decision making purposes related to publicly owned electric utility issues. Generator and nongenerator summaries are presented in this publication. The primary source of publicly owned financial data is the Form EIA-412, the Annual Report of Public Electric Utilities, filed on a fiscal basis.

Comparison of the models of financial distress prediction

Directory of Open Access Journals (Sweden)

Jiří Omelka

2013-01-01

Full Text Available Prediction of the financial distress is generally supposed as approximation if a business entity is closed on bankruptcy or at least on serious financial problems. Financial distress is defined as such a situation when a company is not able to satisfy its liabilities in any forms, or when its liabilities are higher than its assets. Classification of financial situation of business entities represents a multidisciplinary scientific issue that uses not only the economic theoretical bases but interacts to the statistical, respectively to econometric approaches as well.The first models of financial distress prediction have originated in the sixties of the 20th century. One of the most known is the Altman’s model followed by a range of others which are constructed on more or less conformable bases. In many existing models it is possible to find common elements which could be marked as elementary indicators of potential financial distress of a company. The objective of this article is, based on the comparison of existing models of prediction of financial distress, to define the set of basic indicators of company’s financial distress at conjoined identification of their critical aspects. The sample defined this way will be a background for future research focused on determination of one-dimensional model of financial distress prediction which would subsequently become a basis for construction of multi-dimensional prediction model.

Financial Development, Government R&D Subsidies and Green Innovation

Directory of Open Access Journals (Sweden)

Wang Shuying

2017-01-01

Full Text Available In the low carbon economic era, green innovation has become an important basis for an enterprise to obtain and maintain a sustained competitive advantage. In paper, explores the path of green innovation using the panel data of 30 regions in China from 2008 to 2014.It finds that financial development has heterogeneity and different dimensions of financial development have different effects on green innovation of enterprises. That is, financial development structure has a negative impact on enterprise green innovation, and financial development efficiency has a positive impact on green innovation. Howere, the impact between financial development scale and green innovation is not significant. In addition, the study also finds that government R&D subsidies has no significantly effect on green innovation. Finally, this paper aims to provide the government and enterprises some theoretical and practical guidance to carry out policy-making of green innovation.

The instrument of asset securitization on the basis of investment funds

Directory of Open Access Journals (Sweden)

O.S. Novak

2015-03-01

Full Text Available This article explores the instruments of asset securitization on the basis of investment funds According to the proposed national model of asset securitization on the basis of investment funds developed the financial instruments, which provide its implementation. Depending on the opportunities the payment management proposed to service the operations of asset securitization by investment certificates with replenishment and without the possibility of replenishment. The use of financial instruments without the possibility of replenishment envisages a simple and low-cost operation of redirecting funds from the originator to the investors in the form of investment income by certification of securitization fund. The instruments with replenishment allow not only to redirect payments for operations of assets securitization, but also to manage them in order to minimize risks.

FINANCIAL STABILITY CROSS-REFERENCE BASED ON CALCULATION OF ABSOLUTE INDICATORS

Directory of Open Access Journals (Sweden)

Neli MUNTEAN

2017-04-01

Full Text Available The lack of applied methods in the national practice that would allow the realization of a complex analysis of financial stability in the corporate sector is one of the primary problems outlined in the process of organizing the fair and efficient management system of numerous factors that determine the financial performance in this sector. Under these circumstances, the need for a comprehensive analysis of financial stability in the corporate sector significantly increases, being an integrated part of the entity's financial situation analysis. The purpose and objectives of the article consist in the generalization of theoretical principles, financial stability analysis instruments and techniques in terms of absolute indicators adaptation to the norms and requirements of International Financial Reporting Standards, and in the comparative analysis of several methods that can be used to measure financial stability in the corporate sector. Thus, the following study, developed as a fusion of existing knowledge and authors own research, aims to provide a basis for reflection and discussion with theorists, practitioners and analysts within the financial field.

Reseeding of mussels on denuded rocky shores: preliminary studies ...

African Journals Online (AJOL)

A method is developed to establish clumps of mussels Perna perna in denuded areas on high-energy rocky shores on the south-east coast of South Africa. A total of 20 small (20–30 mm total length) mussels is placed under a 30 cm half-section of perforated PVC drainage pipe bolted to the rock surface. The pipe is left in ...

Impact of stakeholders' interests on financial accounting policy-making : the case of Lithuania

OpenAIRE

Rudžionienė, Kristina

2006-01-01

This paper analyses the expectations of particular stakeholder groups’ impact on corporate financial accounting policy-making in Lithuanian enterprises from Stakeholder theory perspective. Companies should seek to present a true and fair view of their financial performance and results while making financial accounting policy because stakeholders need informative and truthful accounting data for making right decisions. On the basis of empirical results it could be stated that the impact of dif...

Some aspects of organic and inorganic particulate transport at Rocky Flats. Final report

International Nuclear Information System (INIS)

Nichols, H.

Findings from the summer 1975 sampling program and the conclusions from the 1975-1976 winter sampling program are summarized. Large radionuclide particles were not found attached to pollen. Sampling the airborne pollen throughout the Rocky Flats area demonstrated that the Rocky Flats air samplers were deficient in their abilities to properly collect large lightweight pollen grains. This may not have serious consequences for the undetected transport of radionuclides by pollen, however, it has implications of sampling inefficiency in some particulate size ranges, and implies that if radionuclides are carried at times by larger particles, then the standard Rocky Flats air samplers are not sampling these materials efficiently. Some initial findings suggested that soil samples from downwind areas associated with winter snow accumulation had abnormally high fissile particle accumulations, and this suggested the need to sample these sites in winter. Areas of preferred particle accumulation such as snow banks had higher concentrations of radionuclide particles than surrounding areas which are more windswept. Any soil sampling program at Rocky Flats which seeks to monitor background radionuclide levels and movement of fissile particles across the site should take account of these topographically and wind-controlled accumulation areas, and not rely solely on a grid pattern of sampling. The snow samples contained radionuclide material in substantial quantities. In terms of fissile particulates smaller than 0.5 microns the snow banks three miles east of the plant site contained as much or more radionuclides than sites close to the Hot Spot contaminated area. The snow samples immediately east of the Hot Spot contained many more large particles (>0.5 m), as did soil samples from the upwind site next to the plant fence. The Hot Spot is clearly implicated again as the source of these materials

Use of radial basis functions for meshless numerical solutions applied to financial engineering barrier options

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Gisele Tessari Santos

2009-08-01

Full Text Available A large number of financial engineering problems involve non-linear equations with non-linear or time-dependent boundary conditions. Despite available analytical solutions, many classical and modified forms of the well-known Black-Scholes (BS equation require fast and accurate numerical solutions. This work introduces the radial basis function (RBF method as applied to the solution of the BS equation with non-linear boundary conditions, related to path-dependent barrier options. Furthermore, the diffusional method for solving advective-diffusive equations is explored as to its effectiveness to solve BS equations. Cubic and Thin-Plate Spline (TPS radial basis functions were employed and evaluated as to their effectiveness to solve barrier option problems. The numerical results, when compared against analytical solutions, allow affirming that the RBF method is very accurate and easy to be implemented. When the RBF method is applied, the diffusional method leads to the same results as those obtained from the classical formulation of Black-Scholes equation.Muitos problemas de engenharia financeira envolvem equações não-lineares com condições de contorno não-lineares ou dependentes do tempo. Apesar de soluções analíticas disponíveis, várias formas clássicas e modificadas da conhecida equação de Black-Scholes (BS requerem soluções numéricas rápidas e acuradas. Este trabalho introduz o método de função de base radial (RBF aplicado à solução da equação BS com condições de contorno não-lineares relacionadas a opções de barreira dependentes da trajetória. Além disso, explora-se o método difusional para solucionar equações advectivo-difusivas quanto à sua efetividade para solucionar equações BS. Utilizam-se funções de base radial Cúbica e Thin-Plate Spline (TPS, aplicadas à solução de problemas de opções de barreiras. Os resultados numéricos, quando comparados com as soluções analíticas, permitem afirmar

Statistics of financial markets an introduction

CERN Document Server

Franke, Jürgen; Hafner, Christian Matthias

2015-01-01

Now in its fourth edition, this book offers a detailed yet concise introduction to the growing field of statistical applications in finance. The reader will learn the basic methods of evaluating option contracts, analyzing financial time series, selecting portfolios and managing risks based on realistic assumptions about market behavior. The focus is both on the fundamentals of mathematical finance and financial time series analysis, and on applications to given problems concerning financial markets, thus making the book the ideal basis for lectures, seminars and crash courses on the topic. For this new edition the book has been updated and extensively revised and now includes several new aspects, e.g. new chapters on long memory models, copulae and CDO valuation. Practical exercises with solutions have also been added. Both R and Matlab Code, together with the data, can be downloaded from the book’s product page and www.quantlet.de

Litigation Technical Support and Services, Rocky Mountain Arsenal

Science.gov (United States)

1989-05-01

34 d V) W C > - d) 4- -~ 0 - - .4 ..- di L *..L 3~1 3-~ v mi a- a t - --- w- Vdi 4 - ý 0 -4 0 m~ -j m0 m’ .- us 0 Ill i to -v .4 I 4 1 t A ~ 3Ul t -4...2060. Marlow, D. J. 1979g, November 8. Pest control report, October 1979. Rocky Mountain Arsenal. Microfilm RMA182, Franes 2048 -2053 Marlow, D. J

Progress towards a lightning ignition model for the Northern Rockies

Science.gov (United States)

Paul Sopko; Don Latham

2010-01-01

We are in the process of constructing a lightning ignition model specific to the Northern Rockies using fire occurrence, lightning strike, ecoregion, and historical weather, NFDRS (National Fire Danger Rating System), lightning efficiency and lightning "possibility" data. Daily grids for each of these categories were reconstructed for the 2003 fire season (...

Sintopy of two Tropidurus lizard species (Squamata: Tropiduridae) in a rocky Cerrado habitat in Central Brazil

OpenAIRE

Faria,R. G.; Araujo,A. F. B.

2004-01-01

We studied the ecology of Tropidurus itambere and T. oreadicus that occur syntopically in rocky habitats of Cerrado vegetation in central Brazil during the dry season (April to September 2000). The two species are ecologically similar, but somewhat differentiated in vertical microhabitat use. The two species preferred rocky surface microhabitat. Both species demonstrated a unimodal activity pattern, with a peak between 10 and 15 h. Their diets were similar in composition and prey size. The mo...

A Case Study of True and Fair View Override in Financial Reporting

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Ho Horace

2016-12-01

Full Text Available This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs. The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32. Notwithstanding its noncompliance with the IFRSs, HSBC (2009 concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2. The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

Dynamic Portfolio Selection on Croatian Financial Markets: MGARCH Approach

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Škrinjarić Tihana

2016-09-01

Full Text Available Background: Investors on financial markets are interested in finding trading strategies which could enable them to beat the market. They always look for best possibilities to achieve above-average returns and manage risks successfully. MGARCH methodology (Multivariate Generalized Autoregressive Conditional Heteroskedasticity makes it possible to model changing risks and return dynamics on financial markets on a daily basis. The results could be used in order to enhance portfolio formation and restructuring over time.

Climate along the crest of the US Rocky Mountains during the last glaciation: preliminary insights from numerical modeling of paleoglaciers

Science.gov (United States)

Leonard, E. M.; Laabs, B. J.; Plummer, M. A.; Huss, E.; Spiess, V. M.; Mackall, B. T.; Jacobsen, R. E.; Quirk, B.

2012-12-01

Climate conditions at the time of the local Last Glacial Maximum (LGM) in the US Rocky Mountains were assessed using a 2-d coupled glacier energy/mass-balance and ice-flow model (Plummer and Phillips, 2003). The model was employed to understand the conditions that would be necessary to sustain valley glaciers and small mountain icecaps at their maximum extents in eight areas distributed along the crest of the range from northern New Mexico (35.8oN) to northern Montana (48.6oN). For each setting, model experiments yield a set of temperature and precipitation combinations that may have accompanied the local LGM. If the results of global and regional climate models are used to constrain temperature depression estimates from our model experiments, the following precipitation pattern emerges for the local LGM. In the northern Rocky Mountains in Montana and northern Wyoming, model results suggest a strong reduction in precipitation of 50% or more. In the central Rocky Mountains of southern Wyoming and Colorado, precipitation appears to have been 50-90% of modern. By contrast, precipitation appears to have been strongly enhanced in the southern Rocky Mountains of New Mexico. These results are broadly consistent with a pattern of precipitation observed in global and regional climate simulations of the LGM in the western U.S., in which precipitation was reduced in the northern Rocky Mountains but increased in the southern Rocky Mountains. This pattern may reflect a southward displacement of mean position the Pacific Jet Stream in western North America during and possibly following the LGM.

Financial standing of counties in the Wielkopolskie province in the years 2004-2006

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Anna Majchrzak

2009-01-01

Full Text Available The article presents a selection of indexes describing financial standing of local government units based on counties of the Wielkopolskie province. On the basis of their values analysed local government units were classified using Ward’s method to form classes with a similar financial situation.

Financial conditions of the Dutch Mining Law. How easy can it be?

International Nuclear Information System (INIS)

Nan, W.R.M.

2003-01-01

In this article the financial conditions as they apply under the Mining Act as from 2003 are summarised. From a public finance point of view the financial consequences of this legislation in comparison to the previous legislation would be neutral as the reduced income would be balanced by increasing activities in the Netherlands and on the Netherlands part of the Continental Shelf. Royalty is abolished for offshore activities, and state participation no longer exclusively applies to production but can be requested during the exploration stages as well. The basis for profit share levy is much more linked to the corporate income tax result on a 'ring fenced' basis. Although an abolishment of profit share would have been a welcome improvement of the Mining climate, the Mining Act 2003 still is in many ways an improvement in comparison to the diversified previous systems. For the industry it is important that, also under the Mining Act the stability of the financial regime remains a cornerstone of Dutch financial politics [nl

Have Recent Financial Reforms Improved Financial Accountability in the Australian Commonwealth Public Sector?

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Graham Bowrey

2007-09-01

Full Text Available Since the early 1990s the Australian Commonwealth public sector has undergone significant financialreforms, due primarily to the current federal Liberal government’s drive to improve the financialaccountability of the Commonwealth Government. These reforms include the adoption of accrualaccounting and budgeting and the development and implementation of an outcomes and outputs framework.These reforms culminated in the first full federal budget to be developed on an accrual basis in 1999 – 2000.This paper will examine the implementation of these reforms and the associated processes to determinewhether or not the Commonwealth government is more financially transparent and better able to dischargeits financial accountability. It is argued the complexity of the processes associated with, and the reportingrequirements of these reforms may have actually decreased the level of accountability to the key party towhom accountability is due — the Australian public.

45 CFR 1336.50 - Financial and administrative requirements.

Science.gov (United States)

2010-10-01

... basis of sex in education programs and activities receiving or benefiting from Federal financial... third parties have been unsuccessful. Evidence of such efforts can include letters from possible sources... must be appropriate to the source in terms of project purpose, applicant eligibility, and...

Regeneration of Rocky Mountain bristlecone pine (Pinus aristata) and limber pine (Pinus flexilis) three decades after stand-replacing fires

Science.gov (United States)

Jonathan D. Coop; Anna W. Schoettle

2009-01-01

Rocky Mountain bristlecone pine (Pinus aristata) and limber pine (Pinus flexilis) are important highelevation pines of the southern Rockies that are forecast to decline due to the recent spread of white pine blister rust (Cronartium ribicola) into this region. Proactive management strategies to promote the evolution of rust resistance and maintain ecosystem function...

Outbreak of Rocky Mountain spotted fever in Córdoba, Colombia.

Science.gov (United States)

Hidalgo, Marylin; Miranda, Jorge; Heredia, Damaris; Zambrano, Pilar; Vesga, Juan Fernando; Lizarazo, Diana; Mattar, Salim; Valbuena, Gustavo

2011-02-01

Rocky Mountain spotted fever (RMSF) is a tick-borne disease caused by the obligate intracellular bacterium Rickettsia rickettsii. Although RMSF was first reported in Colombia in 1937, it remains a neglected disease. Herein, we describe the investigation of a large cluster of cases of spotted fever rickettsiosis in a new area of Colombia.

Rocky Mountain Research Station 2008-2012 National Fire Plan Investments

Science.gov (United States)

Erika Gallegos

2013-01-01

This report highlights selected accomplishments by the USDA Forest Service Rocky Mountain Research Station's Wildland Fire and Fuels Research & Development projects in support of the National Fire Plan from 2008 through 2012. These projects are examples of the broad range of knowledge and tools developed by National Fire Plan funding beginning in 2008.

TEMPERATURE STRUCTURE AND ATMOSPHERIC CIRCULATION OF DRY TIDALLY LOCKED ROCKY EXOPLANETS

Energy Technology Data Exchange (ETDEWEB)

Koll, Daniel D. B.; Abbot, Dorian S., E-mail: dkoll@uchicago.edu [Department of the Geophysical Sciences, University of Chicago, Chicago, IL 60637 (United States)

2016-07-10

Next-generation space telescopes will observe the atmospheres of rocky planets orbiting nearby M-dwarfs. Understanding these observations will require well-developed theory in addition to numerical simulations. Here we present theoretical models for the temperature structure and atmospheric circulation of dry, tidally locked rocky exoplanets with gray radiative transfer and test them using a general circulation model (GCM). First, we develop a radiative-convective (RC) model that captures surface temperatures of slowly rotating and cool atmospheres. Second, we show that the atmospheric circulation acts as a global heat engine, which places strong constraints on large-scale wind speeds. Third, we develop an RC-subsiding model which extends our RC model to hot and thin atmospheres. We find that rocky planets develop large day–night temperature gradients at a ratio of wave-to-radiative timescales up to two orders of magnitude smaller than the value suggested by work on hot Jupiters. The small ratio is due to the heat engine inefficiency and asymmetry between updrafts and subsidence in convecting atmospheres. Fourth, we show, using GCM simulations, that rotation only has a strong effect on temperature structure if the atmosphere is hot or thin. Our models let us map out atmospheric scenarios for planets such as GJ 1132b, and show how thermal phase curves could constrain them. Measuring phase curves of short-period planets will require similar amounts of time on the James Webb Space Telescope as detecting molecules via transit spectroscopy, so future observations should pursue both techniques.

The Department of Energy's Rocky Flats Plant: A guide to record series useful for health-related research. Volume 5: Waste management

International Nuclear Information System (INIS)

1995-01-01

This is the fifth in a series of seven volumes which constitute a guide to records of the Rocky Flats Plant useful for conducting health-related research. The primary purpose of Volume 5 is to describe record series pertaining to waste management activities at the Department of Energy's (DOE) Rocky Flats Plant, now named the Rocky Flats Environmental Technology Site, near Denver, Colorado. History Associates Incorporated (HAI) prepared this guide as part of its work as the support services contractor for DOE's Epidemiologic Records Inventory Project. This introduction briefly describes the Epidemiologic Records Inventory Project and HAI's role in the project, provides a history of waste management practices at Rocky Flats, and identifies organizations contributing to waste management policies and activities. Other topics include the scope and arrangement of this volume and the organization to contact for access to these records

Eroding market stability by proliferation of financial instruments

Science.gov (United States)

Caccioli, F.; Marsili, M.; Vivo, P.

2009-10-01

We contrast Arbitrage Pricing Theory (APT), the theoretical basis for the development of financial instruments, with a dynamical picture of an interacting market, in a simple setting. The proliferation of financial instruments apparently provides more means for risk diversification, making the market more efficient and complete. In the simple market of interacting traders discussed here, the proliferation of financial instruments erodes systemic stability and it drives the market to a critical state characterized by large susceptibility, strong fluctuations and enhanced correlations among risks. This suggests that the hypothesis of APT may not be compatible with a stable market dynamics. In this perspective, market stability acquires the properties of a common good, which suggests that appropriate measures should be introduced in derivative markets, to preserve stability. in here

[Impact of Rocky Desertification Treatment on Underground Water Chemistry and Dissolved Inorganic Carbon Isotope in Karst Areas].

Science.gov (United States)

Xiao, Shi-zhen; Xiong, Kang-ning; Lan, Jia-cheng; Zhang, Hui; Yang, Long

2015-05-01

Five springs representing different land-use types and different karst rocky desertification treatment models were chosen at the Huajiang Karst Rocky Desertification Treatment Demonstration Site in Guanling-Zhenfeng Counties in Guizhou, to analyze the features of underground water chemistry and dissolved inorganic carbon isotopes (δ13C(DIC)) and reveal the effect of rocky desertification treatment on karstification and water quality. It was found that, the underground water type of the research area was HCO3-Ca; the water quality of the springs which were relatively less affected by human activities including Shuijingwan Spring (SJW) , Gebei Spring (GB), and Maojiawan Spring (MJW) was better than those relatively more affected by human activities including Diaojing Spring (DJ) and Tanjiazhai Spring (TJZ) , the main ion concentrations and electrical conductivity of which were higher; pH, SIc and pCO2 were sensitive to land-use types and rocky desertification treatment, which could be shown by the higher pH and SIc and lower pCO2 in MJW than those in the other four springs; (Ca(2+) + Mg2+)/HCO(3-) of SJW, MJW and GB were nearly 1:1, dominated by carbonate rock weathering by carbon acid, while the (Ca(2+) + Mg2+) of DJ and TJZ was much higher than HCO3-, suggesting that sulfate and nitrate might also dissolve carbonate rock because of the agricultural activities; δ13C(DIC) was lighter in wet season because of the higher biological activities; the average δ13C(DIC) was in the order of DJ (-12.79 per thousand) desertification and lighter after the rocky desertification are treated and controlled.

History of Uranium-233(233U)Processing at the Rocky Flats Plant. In support of the RFETS Acceptable Knowledge Program

International Nuclear Information System (INIS)

Moment, R.L.; Gibbs, F.E.; Freiboth, C.J.

1999-01-01

This report documents the processing of Uranium-233 at the Rocky Flats Plant (Rocky Flats Environmental Technology Site). The information may be used to meet Waste Isolation Pilot Plant (WIPP) Waste Acceptance Criteria (WAC)and for determining potential Uranium-233 content in applicable residue waste streams

Book Review :The Essential Guide to Rocky Mountain Mushrooms by Habitat

Science.gov (United States)

A mushroom guide book, 'The Essential Guide to Rocky Mountain Mushrooms by Habitat' by Cathy L. Cripps, Vera S. Evenson, and Michael Kou (University of Illinois Press, 260 pages), is reviewed in non-technical fashion from the standpoints of format, comprehensiveness, and clarity. Postive features (...

Rocky Worlds Limited to ∼1.8 Earth Radii by Atmospheric Escape during a Star’s Extreme UV Saturation

Energy Technology Data Exchange (ETDEWEB)

Lehmer, Owen R.; Catling, David C., E-mail: info@lehmer.us [Dept. Earth and Space Sciences, Box 351310, University of Washington, Seattle, WA (United States)

2017-08-20

Recent observations and analysis of low-mass (<10 M {sub ⊕}) exoplanets have found that rocky planets only have radii up to 1.5–2 R {sub ⊕}. Two general hypotheses exist for the cause of the dichotomy between rocky and gas-enveloped planets (or possible water worlds): either low-mass planets do not necessarily form thick atmospheres of a few wt.%, or the thick atmospheres on these planets easily escape, driven by X-ray and extreme ultraviolet (XUV) emissions from young parent stars. Here, we show that a cutoff between rocky and gas-enveloped planets due to hydrodynamic escape is most likely to occur at a mean radius of 1.76 ± 0.38 (2 σ ) R {sub ⊕} around Sun-like stars. We examine the limit in rocky planet radii predicted by hydrodynamic escape across a wide range of possible model inputs, using 10,000 parameter combinations drawn randomly from plausible parameter ranges. We find a cutoff between rocky and gas-enveloped planets that agrees with the observed cutoff. The large cross-section available for XUV absorption in the extremely distended primitive atmospheres of low-mass planets results in complete loss of atmospheres during the ∼100 Myr phase of stellar XUV saturation. In contrast, more-massive planets have less-distended atmospheres and less escape, and so retain thick atmospheres through XUV saturation—and then indefinitely as the XUV and escape fluxes drop over time. The agreement between our model and exoplanet data leads us to conclude that hydrodynamic escape plausibly explains the observed upper limit on rocky planet size and few planets (a “valley”, or “radius gap”) in the 1.5–2 R {sub ⊕} range.

Rocky Flats Plant Site Environmental Report: 1993 Highlights

International Nuclear Information System (INIS)

1993-01-01

The Rocky Flats Plant Site Environmental Report provides summary information on the plant's environmental monitoring programs and the results recorded during 1993. The report contains a compliance summary, results of environmental monitoring and other related programs, a review of environmental remediation activities, information on external gamma radiation dose monitoring, and radiation dose estimates for the surrounding population. This section provides an overview of these topics and summarizes more comprehensive discussions found in the main text of this annual report

Methodological approaches to assessing of country’s financial capacity

Directory of Open Access Journals (Sweden)

A.Yu. Polchanov

2017-12-01

Full Text Available This research is devoted to the theoretical basis of country’s financial capacity assessment, its specificities and algorithm. The aim of the investigation is the generalization of methodological approaches to evaluating country’s financial capacity. The author determines that the assessment involves preparatory, analytical, and final stages. The special attention is paid to the information based on the analysis, demands on it, impact of changes in methodology, dynamics of macroeconomic indicators. The establishment of the united analytical center for assessment of financial capacity of the state for post-conflict recovery is proposed. The results of the critical review of the publications in this field have helped to improve the classification of country’s financial capacity assessment methods by providing some new attributes such as the focus of the evaluation and type of intelligence. The problem of using unlicensed software to assess the financial capacity of the state and the associated risk have not been left without attention.

Creating the future with all finance and financial conglomerates

CERN Document Server

Berghe, Lutgart

1998-01-01

Creating the Future with All Finance and Financial Conglomerates comprises an academic search for an understanding of all finance and financial conglomerates. It presents a strategic and economic analysis of diversification strategies and the growing interface between different types of financial firms. On the basis of a solid analysis of theoretical foundations and practical value, the book develops basic concepts of creating the future: especially solutions in managing risks and fresh ideas for the development of integrated financial services. The structure of the book is logical: starting on theoretical foundations (section 1, part A) and examining the economic value of All Finance and Financial Conglomerates (part B), leads to creating a concept for the future (part C). Case studies add additional practical value to this research. The review of the subject is completed by aspects of risk management in this sector and by political guidelines for the EU single market (section 2). The book builds further on ...

Comparative wood anatomy of some shrubs native to the Northern Rocky Mountains

Science.gov (United States)

Arlene Dale

1968-01-01

This paper describes some xylem characteristics of the more important shrub species of the Northern Rockies and presents a key for identifying shrub-wood specimens by microscopic characters. The paper contains photomicrographs of 55 shrub woods.

Cascading effects of ocean acidification in a rocky subtidal community.

Directory of Open Access Journals (Sweden)

Valentina Asnaghi

Full Text Available Temperate marine rocky habitats may be alternatively characterized by well vegetated macroalgal assemblages or barren grounds, as a consequence of direct and indirect human impacts (e.g. overfishing and grazing pressure by herbivorous organisms. In future scenarios of ocean acidification, calcifying organisms are expected to be less competitive: among these two key elements of the rocky subtidal food web, coralline algae and sea urchins. In order to highlight how the effects of increased pCO2 on individual calcifying species will be exacerbated by interactions with other trophic levels, we performed an experiment simultaneously testing ocean acidification effects on primary producers (calcifying and non-calcifying algae and their grazers (sea urchins. Artificial communities, composed by juveniles of the sea urchin Paracentrotus lividus and calcifying (Corallina elongata and non-calcifying (Cystoseira amentacea var stricta, Dictyota dichotoma macroalgae, were subjected to pCO2 levels of 390, 550, 750 and 1000 µatm in the laboratory. Our study highlighted a direct pCO2 effect on coralline algae and on sea urchin defense from predation (test robustness. There was no direct effect on the non-calcifying macroalgae. More interestingly, we highlighted diet-mediated effects on test robustness and on the Aristotle's lantern size. In a future scenario of ocean acidification a decrease of sea urchins' density is expected, due to lower defense from predation, as a direct consequence of pH decrease, and to a reduced availability of calcifying macroalgae, important component of urchins' diet. The effects of ocean acidification may therefore be contrasting on well vegetated macroalgal assemblages and barren grounds: in the absence of other human impacts, a decrease of biodiversity can be predicted in vegetated macroalgal assemblages, whereas a lower density of sea urchin could help the recovery of shallow subtidal rocky areas affected by overfishing from

Cascading effects of ocean acidification in a rocky subtidal community.

Science.gov (United States)

Asnaghi, Valentina; Chiantore, Mariachiara; Mangialajo, Luisa; Gazeau, Frédéric; Francour, Patrice; Alliouane, Samir; Gattuso, Jean-Pierre

2013-01-01

Temperate marine rocky habitats may be alternatively characterized by well vegetated macroalgal assemblages or barren grounds, as a consequence of direct and indirect human impacts (e.g. overfishing) and grazing pressure by herbivorous organisms. In future scenarios of ocean acidification, calcifying organisms are expected to be less competitive: among these two key elements of the rocky subtidal food web, coralline algae and sea urchins. In order to highlight how the effects of increased pCO2 on individual calcifying species will be exacerbated by interactions with other trophic levels, we performed an experiment simultaneously testing ocean acidification effects on primary producers (calcifying and non-calcifying algae) and their grazers (sea urchins). Artificial communities, composed by juveniles of the sea urchin Paracentrotus lividus and calcifying (Corallina elongata) and non-calcifying (Cystoseira amentacea var stricta, Dictyota dichotoma) macroalgae, were subjected to pCO2 levels of 390, 550, 750 and 1000 µatm in the laboratory. Our study highlighted a direct pCO2 effect on coralline algae and on sea urchin defense from predation (test robustness). There was no direct effect on the non-calcifying macroalgae. More interestingly, we highlighted diet-mediated effects on test robustness and on the Aristotle's lantern size. In a future scenario of ocean acidification a decrease of sea urchins' density is expected, due to lower defense from predation, as a direct consequence of pH decrease, and to a reduced availability of calcifying macroalgae, important component of urchins' diet. The effects of ocean acidification may therefore be contrasting on well vegetated macroalgal assemblages and barren grounds: in the absence of other human impacts, a decrease of biodiversity can be predicted in vegetated macroalgal assemblages, whereas a lower density of sea urchin could help the recovery of shallow subtidal rocky areas affected by overfishing from barren grounds to

Field guide to diseases & insects of the Rocky Mountain Region

Science.gov (United States)

Forest Health Protection. Rocky Mountain Region

2010-01-01

This field guide is a forest management tool for field identification of biotic and abiotic agents that damage native trees in Colorado, Kansas, Nebraska, South Dakota, and Wyoming, which constitute the USDA Forest Service's Rocky Mountain Region. The guide focuses only on tree diseases and forest insects that have significant economic, ecological, and/ or...

Financial Leasing: Problems and Prospects of Development in Ukraine

Directory of Open Access Journals (Sweden)

Ganna Gridina

2017-09-01

Full Text Available The article highlights the current state of the financial services market, in particular financial leasing, which is a form of intensification of the investment process in Ukraine. The main problems of financial leasing development and prospects of its development in Ukraine are revealed. The shortcomings and advantages of financial leasing and its characteristics are determined. The article assesses the state of the Ukrainian market of leasing services and identifies the main problems of its functioning. An estimation of the development of the number of leasing companies in Ukraine is made. It is established that the number of legal entities - lessors remains almost unchanged, but financial companies that provide financial leasing services are rapidly developing. It is substantiated that financial companies providing financial leasing services as universal institutions provide a wider range of financial services in crisis conditions; it serves as the basis for the growth of their number. In these circumstances, these financial institutions can take over the functions of banks and develop at the expense of a larger portfolio of financial services than in highly specialized institutions. Distribution of concluded financial leasing agreements is characterized by the fact that transport, agriculture and construction were the most significant decrease. The services sector, machine building and metallurgy were almost not influenced of the destructive processes. Extractive industry, in contrast to the rest of the industries, has increased the volumes of financial leasing contracts. In the course of the study, the hypothesis of the substitutability of bank lending by leasing was confirmed, which is confirmed by the growing number of financial companies providing financial leasing services while simultaneously reducing the number of banks.

BASEL III – A new approach to improve international financial stability

Directory of Open Access Journals (Sweden)

Claudia Gabriela BAICU

2010-09-01

Full Text Available In its first part, the article highlights the factors standing at the basis of the modification of the general framework of development of the banking activity in the last decades and the main trends that manifested on the international banking market until the global financial crisis. Thenceforth, the main lessons learned from the global financial crisis for the regulation and supervision authorities are presented. The final part of the article concerns the Basel Committee answer to the global financial crisis, concretised in a reform programme regarding the regulatory framework of the banking activity. The improvements and news brought by the Basel III reform programme take into account the flaws revealed by the global financial crisis and have the purpose to strengthen the stability of the international financial system.

Understanding and Managing the Effects of Climate Change on Ecosystem Services in the Rocky Mountains

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Jessica E. Halofsky

2017-08-01

Full Text Available Public lands in the US Rocky Mountains provide critical ecosystem services, especially to rural communities that rely on these lands for fuel, food, water, and recreation. Climate change will likely affect the ability of these lands to provide ecosystem services. We describe 2 efforts to assess climate change vulnerabilities and develop adaptation options on federal lands in the Rocky Mountains. We specifically focus on aspects that affect community economic security and livelihood security, including water quality and quantity, timber, livestock grazing, and recreation. Headwaters of the Rocky Mountains serve as the primary source of water for large populations, and these headwaters are located primarily on public land. Thus, federal agencies will play a key role in helping to protect water quantity and quality by promoting watershed function and water conservation. Although increased temperatures and atmospheric concentration of CO2 have the potential to increase timber and forage production in the Rocky Mountains, those gains may be offset by wildfires, droughts, insect outbreaks, non-native species, and altered species composition. Our assessment identified ways in which federal land managers can help sustain forest and range productivity, primarily by increasing ecosystem resilience and minimizing current stressors, such as invasive species. Climate change will likely increase recreation participation. However, recreation managers will need more flexibility to adjust practices, provide recreation opportunities, and sustain economic benefits to communities. Federal agencies are now transitioning from the planning phase of climate change adaptation to implementation to ensure that ecosystem services will continue to be provided from federal lands in a changing climate.

Evaluation of episodic acidification and amphibian declines in the Rocky Mountains

Science.gov (United States)

Frank A. Vertucci; Paul Stephen Corn

1996-01-01

We define criteria for documenting episodic acidification of amphibian breeding habitats and examine whether episodic acidification is responsible for observed declines of amphibian populations in the Rocky Mountains. Anthropogenic episodic acidification, caused by atmospheric deposition of sulfate and nitrate, occurs when the concentration of acid anions increases...

Dust Allergens within Rural Northern Rocky Mountain Residences.

Science.gov (United States)

Weiler, Emily; Semmens, Erin; Noonan, Curtis; Cady, Carol; Ward, Tony

2015-01-23

To date, few studies have characterized allergens within residences located in rural areas of the northern Rocky Mountain region. In this study, we collected dust samples from 57 homes located throughout western Montana and northern Idaho. Dust samples were collected and later analyzed for dust mite allergens Der f 1 and Der p 1 , Group 2 mite allergens ( Der p 2 and Der f 2 ), domestic feline ( Fel d 1 ), and canine ( Can f 1 ). Indoor temperature and humidity levels were also measured during the sampling program, as were basic characteristics of each home. Dog (96%) and cat (82%) allergens were the most prevalent allergens found in these homes (even when a feline or canine did not reside in the home). Results also revealed the presence of dust mites. Seven percent (7%) of homes tested positive for Der p 1 , 19% of homes were positive for Der f 1 , and 5% of homes were positive for the Group 2 mite allergens. Indoor relative humidity averaged 27.0 ± 7.6% within the homes. Overall, humidity was not significantly associated with dust mite presence, nor was any of the other measured home characteristics. This study provides a descriptive assessment of indoor allergen presence (including dust mites) in rural areas of the northern Rocky Mountains, and provides new information to assist regional patients with reducing allergen exposure using in-home intervention strategies.

Circumscribing campo rupestre - megadiverse Brazilian rocky montane savanas.

Science.gov (United States)

Alves, R J V; Silva, N G; Oliveira, J A; Medeiros, D

2014-05-01

Currently campo rupestre (CR) is a name accepted and used internationally by botanists, zoologists, and other naturalists, usually applied to a very specific ecosystem, despite the lack of a consensual published circumscription. We present a tentative geographic circumscription of the term, combining data on climate, geology, geomorphology, soil, flora, fauna and vegetation. The circumscription of campo rupestre proposed herein is based on the following premises: (1) the classification of vegetation is not an exact science, and it is difficult to attain a high degree of consensus to the circumscription of vegetation names; (2) despite this, vegetation classification is useful for conservation and management. It is thus desirable to circumscribe vegetation types with the greatest attainable precision; (3) there is a need to preserve all montane and rocky vegetation types, regardless of classification, biome, etc; (4) the CRs are formed by a complex mosaic of vegetation types including rock-dwelling, psammophilous, aquatic, epiphytic, and penumbral plant communities. Campos rupestres stricto sensu are a Neotropical, azonal vegetation complex endemic to Brazil, forming a mosaic of rocky mountaintop "archipelagos" inserted within a matrix of zonal vegetation, mainly in the Cerrado and Caatinga provinces of the Brazilian Shield (southeastern, northeastern and central-western regions), occurring mainly above 900 m asl. up to altitudes exceeding 2000 m, having measured annual precipitation between 800 and 1500 mm, and an arid season of two to five months.

Options for the disposition of current inventory of Rocky Flats Plant residues

International Nuclear Information System (INIS)

Chang, Lychin.

1994-01-01

With the end of the Cold War, much concern has been directed towards the accumulation of special nuclear material resulting from the dismantlement of a large number of nuclear weapons. This concern has opened up a debate over the final disposition of the large inventory of weapons-capable plutonium. Technologies for the conversion of plutonium into acceptable forms will need to be assessed and evaluated. Candidate strategies for interim and final disposition include a variety of immobilization techniques (vitrification in glass, ceramic, or metal), conversion to reactor fuel, or direct discard as waste. The selected disposition strategy will be chosen based upon a range of decision metric such as expected conversion costs, equipment requirements, and waste generation. To this end, a systems analysis approach is necessary for the evaluation and comparison of the different disposition strategies. Current data on inventory of plutonium, such as that at the Rocky Flats Plant (RFP), may be useful for the evaluation and selection of candidate disposition technologies. A preliminary analysis of the residues of scrap at Rocky Flats was performed to establish a foundation for comparison of candidate strategies. About 3 metric tons of plutonium and 270 metric tons of other wastes remain in the inventory at Rocky Flats. Estimates on the equipment, facility, manpower, and cost requirements to process this inventory over a proposed 10-year cleanup campaign will provide a benchmark for comparison and assessment of proposed disposition technologies

Compaction-Driven Evolution of Pluto's Rocky Core: Implications for Water-Rock Interactions

Science.gov (United States)

Gabasova, L. R.; Tobie, G.; Choblet, G.

2018-05-01

We model the compaction of Pluto's rocky core after accretion and explore the potential for hydrothermal circulation within the porous layer, as well as examine its effect on core cooling and the persistence of a liquid internal ocean.

31 CFR 586.519 - Release of certain funds held at overseas branches of U.S. financial institutions.

Science.gov (United States)

2010-07-01

... overseas branches of U.S. financial institutions. 586.519 Section 586.519 Money and Finance: Treasury... of U.S. financial institutions. Specific licenses may be issued on a case-by-case basis to permit the overseas branches of U.S. financial institutions to unblock deposit accounts that were blocked pursuant to...

Rocky Flats Environmental Technology Site Ecological Monitoring Program 1995 annual report

International Nuclear Information System (INIS)

1995-01-01

The Ecological Monitoring Program (ECMP) was established at the Rocky Flats Environmental Technology Site (Site) in September 1992. At that time, EcMP staff developed a Program Plan that was peer-reviewed by scientists from western universities before submittal to DOE RFFO in January 1993. The intent of the program is to measure several quantitative variables at different ecological scales in order to characterize the Rocky Flats ecosystem. This information is necessary to document ecological conditions at the Site in impacted and nonimpacted areas to determine if Site practices have had ecological impacts, either positive or negative. This information can be used by managers interested in future use scenarios and CERCLA activities. Others interested in impact analysis may also find the information useful. In addition, these measurements are entered into a database which will serve as a long-term information repository that will document long-term trends and potential future changes to the Site, both natural and anthropogenic

239Pu contamination in snakes inhabiting the Rocky Flats Plant site

International Nuclear Information System (INIS)

Geiger, R.A.; Winsor, T.F.

1975-01-01

For approximately four years studies have been under way at the Rocky Flats plant to determine contamination patterns and concentrations of Pu in the biota. Contamination of the Rocky Flats environs has resulted from at least three incidents, a September 1957 fire, a May 1969 fire, and leaking barrels containing plutonium-laden cutting oil. The latter incident was considered by far the major source of the plutonium contamination. Results are reported from a study conducted to determine whether snake tissues of the area contained detectable amounts of 239 Pu and, if so, at what concentrations. Eastern yellow-bellied racers (Coluber constrictor flaviventris, bullsnakes (Pituophis melanoleucus sayi, and prairie rattlesnakes (Crotalus viridis viridis, were collected for 239 Pu bioassay of lung, liver, and bone tissues. Snakes were captured using drift fences terminating in funnel traps and by opportunistic sampling. Results led to the conclusion that snakes are not an important organism in the redistribution of 239 Pu

Reactive barrier technologies for treatment of contaminated groundwater at Rocky Flats

International Nuclear Information System (INIS)

Marozas, D.C.; Bujewski, G.E.; Castaneda, N.

1997-01-01

The U.S. Department of Energy (DOE) Office of Science and Technology Subsurface Contaminants Focus Area is supporting the investigation of reactive barrier technologies to mitigate the risks associated with mixed organic/radioactive waste at several DOE sites. Groundwater from a small contaminated plume at the Rocky Flats Environmental Technology Site (RFETS) is being used to evaluate passive reactive material treatment. Permeable reactive barriers which intercept contaminants and destroy the VOC component while containing radionuclides are attractive for a number of reasons relating to public and regulatory acceptance. In situ treatment keeps contaminants away from the earth's surface, there is no above-ground treatment equipment that could expose workers and the public and operational costs are expected to be lower than currently used technologies. This paper will present results from preliminary site characterization and in-field small-scale column testing of reactive materials at RFETS. Successful demonstration is expected to lead to full-scale implementation of the technology at several DOE sites, including Rocky Flats

Rocky Flats Environmental Technology Site Ecological Monitoring Program 1995 annual report

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-05-31

The Ecological Monitoring Program (ECMP) was established at the Rocky Flats Environmental Technology Site (Site) in September 1992. At that time, EcMP staff developed a Program Plan that was peer-reviewed by scientists from western universities before submittal to DOE RFFO in January 1993. The intent of the program is to measure several quantitative variables at different ecological scales in order to characterize the Rocky Flats ecosystem. This information is necessary to document ecological conditions at the Site in impacted and nonimpacted areas to determine if Site practices have had ecological impacts, either positive or negative. This information can be used by managers interested in future use scenarios and CERCLA activities. Others interested in impact analysis may also find the information useful. In addition, these measurements are entered into a database which will serve as a long-term information repository that will document long-term trends and potential future changes to the Site, both natural and anthropogenic.

Outbreak of Rocky Mountain spotted fever in Córdoba, Colombia

Directory of Open Access Journals (Sweden)

Marylin Hidalgo

2011-02-01

Full Text Available Rocky Mountain spotted fever (RMSF is a tick-borne disease caused by the obligate intracellular bacterium Rickettsia rickettsii. Although RMSF was first reported in Colombia in 1937, it remains a neglected disease. Herein, we describe the investigation of a large cluster of cases of spotted fever rickettsiosis in a new area of Colombia.

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

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V. V. IEVDOKYMOV

2017-03-01

Full Text Available The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The role and importance of the qualitative characteristics of financial reporting in the implementation of accounting selection are substantiated. The structure of the qualitative characteristics of financial reporting and their limitations under the Conceptual Framework for the preparation and presentation of financial statements are examined. The correlation between the accounting rules and alternatives adopted in US GAAP and IAS / IFRS is analyzed. The necessity to discuss the issue of the feasibility of «rule-oriented» or «principle-oriented» accounting model in the context of multivariate concept is studied. The authors prove the necessity of the application of institutional theory to solve the problems of accounting opportunism that arises when using the concept of multivariate accounting in International Financial Reporting Standards.

The Information Provision of the Non-Financial Reporting

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Korol Svitlana Ya.

2017-03-01

Full Text Available The article is aimed at developing the methodological foundations together with a scientific substantiation of the methodical recommendations for accounting and information provision of the non-financial reporting of enterprise. As a basis for this study have been taken recommendations by the Global Reporting Initiative. The indicators of non-financial report have been grouped with regard to their possible information provision. The article proves the possibility to use a single database to generate both financial and non-financial reporting based on the identification of the common accounting objects, formating a unified system of quantitative and qualitative characteristics. The expediency of using the faceted classification of accounts for organization of analytical accounting has been substantiated. New approaches to registration of both quantitative and qualitative data about facts of economic life of a socially responsible enterprise have been suggested, which make use of different algorithms for simple recording to odd and even accounts.

FINANCIAL ANALYSIS FUNDAMENT FOR ASSESSMENT THE COMPANY'S VALUE

Directory of Open Access Journals (Sweden)

Goran Karanovic

2010-06-01

Full Text Available Lack of capital market development cause that calculating the value of companies in the small markets, such as the Croatian market, is carried out primarily from the analysis of financial statements. Lack of market development is evident from the unrealistic and unobjective corporate values, as result of too small volumeof securities trading in financial markets. The primary financial analysis is the basic method for estimating company value, and represents the foundation for an objective determination of cash flow components that will be discounted. Trought analysis investors are trying to answer the questions such as: status of the assets,liabilities and capital, the dynamics of business enterprises, the level of solvency and liquidity, utilization of fixed assets, contribution of fixed assets in total income, company profitability rates and investment in the company. Investors use financial analysis only as a basis and as a tool to predict the potential for creating new business value.

Fair Value Considerations during the Current Financial Crisis

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Banu Esra Aslanertik

2010-03-01

Full Text Available In the current economic conditions, accounting applications seem to face new and complex challenges. Especially, these challenges are on the basis of fair value. Recent crisis has highlighted the complexity and difficulty of valuing financial instruments when market information is not available or not sufficient to give better economic decisions. FASB 157 “Fair Value Accounting” became effective by January 1, 2008 for most U.S. companies and some believe that this caused the problem. Oppositely, a wider group of interested parties and investors believe that fair value increases transparency and give relevant information for decision making. Depending on the financial reporting framework and the going concern assumption, this paper investigates the process for determining fair value measurements and its in-depth effects in financial reports. Also, the paper will try to highlight the question: “Can fair value be really the main reason of the global financial crisis?” from the aspect of an accounting academician.

How Trust in Financial Supplier Information Impacts Young Adults' Financial Information Involvement

DEFF Research Database (Denmark)

Hansen, Torben

2017-01-01

Although consumers' risk-taking, supplier trust, social norms and information involvement are central to much of thought in the financial market and consumer economic literature, it is not known how the interplay between consumers' trust in supplier information, risk-taking behaviour and social n...... managers should especially consider investing additional resources in developing information trust for high-risk savings products and should also take social norms into account when considering young adults' high-risk-taking behaviour.......Although consumers' risk-taking, supplier trust, social norms and information involvement are central to much of thought in the financial market and consumer economic literature, it is not known how the interplay between consumers' trust in supplier information, risk-taking behaviour and social...... norm may influence information involvement. This research contributes to the consumer economic literature by investigating how product savings risk and social norm affect the relationship between young adults' trust in supplier information and their information involvement. On the basis of two samples...

Rocky Flats Plant Site Environmental Report: 1993 Highlights

Energy Technology Data Exchange (ETDEWEB)

1993-12-31

The Rocky Flats Plant Site Environmental Report provides summary information on the plant`s environmental monitoring programs and the results recorded during 1993. The report contains a compliance summary, results of environmental monitoring and other related programs, a review of environmental remediation activities, information on external gamma radiation dose monitoring, and radiation dose estimates for the surrounding population. This section provides an overview of these topics and summarizes more comprehensive discussions found in the main text of this annual report.

Option pricing from wavelet-filtered financial series

Science.gov (United States)

de Almeida, V. T. X.; Moriconi, L.

2012-10-01

We perform wavelet decomposition of high frequency financial time series into large and small time scale components. Taking the FTSE100 index as a case study, and working with the Haar basis, it turns out that the small scale component defined by most (≃99.6%) of the wavelet coefficients can be neglected for the purpose of option premium evaluation. The relevance of the hugely compressed information provided by low-pass wavelet-filtering is related to the fact that the non-gaussian statistical structure of the original financial time series is essentially preserved for expiration times which are larger than just one trading day.

DOE awards first economic conversion project at Rocky Flats

International Nuclear Information System (INIS)

Lobsenz, G.

1993-01-01

In the first economic conversion project at an Energy Department weapons facility, a Colorado company this week was given permission to refurbish four buildings at DOE's Rocky Flats plant to recycle slightly radioactive scrap metal. DOE, acting in conjunction with the Environmental Protection Agency and Colorado authorities, announced Tuesday it had given the go-ahead to Manufacturing Sciences Corp. of Golden, Colorado, to proceed with planning for the project

Movements and habitat use of rocky mountain elk and mule deer.

Science.gov (United States)

Alan A. Ager; Haiganoush K. Preisler; Bruce K. Johnson; John G. Kie

2004-01-01

Understanding how ungulates use large landscapes to meet their daily needs for food, security and other resources is critical to wildlife management and conservation practices (Johnson et al. 2002). For ungulates like Rocky Mountain elk (Gems elaphui) and mule deer (Odocoileus hemionus), landscapes are a mosaic of different...

A Fatal Urban Case of Rocky Mountain Spotted Fever Presenting an Eschar in San José, Costa Rica

Science.gov (United States)

Argüello, Ana Patricia; Hun, Laya; Rivera, Patricia; Taylor, Lizeth

2012-01-01

This study reports the first urban human case of Rocky Mountain spotted fever caused by Rickettsia rickettsii, in Costa Rica. An 8-year-old female who died at the National Children's Hospital 4 days after her admission, and an important and significant observation was the presence of an “eschar” (tache noire), which is typical in some rickettsial infections but not frequent in Rocky Mountain spotted fever cases. PMID:22855769

A Fatal Urban Case of Rocky Mountain Spotted Fever Presenting an Eschar in San José, Costa Rica

OpenAIRE

Argüello, Ana Patricia; Hun, Laya; Rivera, Patricia; Taylor, Lizeth

2012-01-01

This study reports the first urban human case of Rocky Mountain spotted fever caused by Rickettsia rickettsii, in Costa Rica. An 8-year-old female who died at the National Children's Hospital 4 days after her admission, and an important and significant observation was the presence of an “eschar” (tache noire), which is typical in some rickettsial infections but not frequent in Rocky Mountain spotted fever cases.

Esthetic evaluation of timber harvesting in the Northern Rockies - a progressive report

Science.gov (United States)

Dennis L. Schweitzer; James R. Ullrich; Robert E. Benson

1976-01-01

Panels of judges have been evaluating the esthetic dimension of harvested areas in the Northern Rockies. Studies conducted in Wyoming and Montana agree with intuition in that forest scenes are generally liked less as the evidence of man's activities increases.

Vegetation of the coastal fynbos and rocky headlands south of George, South Africa

Directory of Open Access Journals (Sweden)

D. B. Hoare

2000-02-01

Full Text Available Community structure and composition of the coastal fynbos and rocky headland plant communities south of George, southern Cape, were studied. Vegetation was analysed using standard sampling procedures of the floristic-sociological approach of Braun-Blanquet. The releve data were subject to TWIN SPAN-based divisive classification, and ordinated by Principal Coordinates Analysis with the aim to identify vegetation coenocline subsequently interpreted in terms of under­lying environmental gradients. Most of the sampled vegetation was classified as coastal fynbos. The  Leucadendron salignum-Tetraria cuspidata Fynbos Community was found to occupy sheltered habitats, whereas the  Relhania calyci- na-Passerina vulgaris Fynbos Community was found in exposed habitats The other two communities characterise strong­ly exposed rocky headlands. The Pterocelastrus tricuspidatus-Ruschia tenella Community is wind-sheared scrub, and the Gazania rigens- Limonium scabrum Rocky Headland Community is a loose-canopy, low-grown herbland, characterised by the occurrence of partly salt-tolerant and succulent herbs. The ordination of the fynbos communities revealed a horseshoe structure allowing a direct recognition of a coenocline spanning two fynbos communities along the Axis 1 interpreted in terms of exposure to wind and salt spray. A considerable amount of alien plant infestation was also present. This appears to be the largest threat to the continued existence of this coastal fynbos.

Financial Literacy, Financial Education, and Economic Outcomes

Science.gov (United States)

Hastings, Justine S.; Madrian, Brigitte C.; Skimmyhorn, William L.

2013-01-01

In this article, we review the literature on financial literacy, financial education, and consumer financial outcomes. We consider how financial literacy is measured in the current literature and examine how well the existing literature addresses whether financial education improves financial literacy or personal financial outcomes. We discuss the…

What's new in Rocky Mountain spotted fever?

Science.gov (United States)

Chen, Luke F; Sexton, Daniel J

2008-09-01

Rocky Mountain spotted fever (RMSF) remains an important illness despite an effective therapy because it is difficult to diagnose and is capable of producing a fatal outcome. The pathogenesis of RMSF remains, in large part, an enigma. However, recent research has helped shed light on this mystery. Importantly, the diagnosis of RMSF must be considered in all febrile patients who have known or possible exposure to ticks, especially if they live in or have traveled to endemic regions during warmer months. Decisions about giving empiric therapy to such patients are difficult and require skill and careful judgement.

Commitment, Conscience or Compromise: The Changing Financial Basis and Evolving Role of Christian Health Services in Developing Countries. Peter Rookes and Jean Rookes. Saarbrücken, Germany: Lambert Academic Publishing; 2012

Directory of Open Access Journals (Sweden)

Mathew Santhosh Thomas

2014-01-01

Full Text Available The book “Commitment, conscience or compromise: the changing financial basis and evolving role of Christian health services in developing countries” is an excellent research document converted into a book by the researchers Peter and Jean Rookes. The authors had years of experience, working in a developing world Christian health care services context and prior to this in academics and health service management. This varied and long experience brings a wealth of perspectives and wisdom into this well researched document.

Financial statements in the function of management decision

Directory of Open Access Journals (Sweden)

Mrvaljević Mirjana

2014-01-01

Full Text Available In this paper discuss on the role and importance of information which are provided by financial statements in business decision-making is considered. Basically, financial reports represent information basis for making economic / financial decisions for a wide range of users because they represent the key source of information about the financial position of a company at the end of a period, about the achieved results of the company for the period, about the cash flow within the company etc. In accordance with the process of globalisation, international frameworks have regulated the accounting standards which have been created and introduced in order to achieve transparency and uniformity of financial reports of any company, regardless its scope of work and the country where it does its business. The management of a company is aimed at the perception of future events and the flow of values within a company as a result of present decisions, while the accounting is ex post oriented. Nevertheless, the connections between accounting and management of a company are important and multiple because it is the effects of management decisions that are evaluated through financial statements, which are the product of company accounting in which all the business decisions are processed.

Climatology of summer midtropospheric perturbations in the US northern plains. Part II: large-scale effects of the Rocky Mountains on genesis

Energy Technology Data Exchange (ETDEWEB)

Wang, Shih-Yu. [Iowa State University, Department of Geological and Atmospheric Sciences, Ames, IA (United States); Utah State University, Utah Climate Center, Logan, UT (United States); Chen, Tsing-Chang [Iowa State University, Department of Geological and Atmospheric Sciences, Ames, IA (United States); Takle, Eugene S. [Iowa State University, Department of Geological and Atmospheric Sciences, Ames, IA (United States); Iowa State University, Department of Agronomy, Ames, IA (United States)

2011-04-15

Propagating convective storms across the US northern plains are often coupled with preexisting midtropospheric perturbations (MPs) initiated over the Rocky Mountains. A companion study (Part I) notes that such MPs occur most commonly at 12 UTC (early morning) and 00 UTC (late afternoon). Using a regional reanalysis and a general circulation model (GCM), this study investigates how such a bimodal distribution of the MP frequency is formed. The results point to two possible mechanisms working together while each has a different timing in terms of maximum effect. The diurnal evolutions between the midtropospheric flows over the Rockies and over the Great Plains are nearly out-of-phase due to inertial oscillation. During the nighttime, the westerly flows at 700-500 mb over the Rockies intensify while flows at the same level over the Great Plains turn easterly. These two flows converge over the eastern Rockies and induce cyclonic vorticity through vortex stretching. After sunrise, the convergence dissipates and the cyclonic vorticity is redistributed by horizontal vorticity advection, moving it downstream. This process creates a climatological zonally propagating vorticity signal which, in turn, facilitates the early-morning MP genesis at 12 UTC. The analysis also reveals marked dynamic instability conducive to subsynoptic-scale disturbances in the midtroposphere over the Rockies. Strong meridional temperature gradients appear over the north-facing slopes of the Rockies due to terrain heating to the south and the presence of cooler air to the north. This feature, along with persistent vertical shear, creates a Charney-Stern type of instability (i.e. sign changes of the meridional potential vorticity gradient). Meanwhile, the development of terrain boundary layer reduces the Rossby deformation radius which, subsequently, enhances the likelihood for baroclinic short waves. Such effects are most pronounced in the late afternoon and therefore are supportive to the MP

Immune Thrombocytopenia as a Consequence of Rocky Mountain Spotted Fever.

Science.gov (United States)

Baldeo, Cherisse; Seegobin, Karan; Zuberi, Lara

2017-01-01

Primary immune thrombocytopenia (ITP) - also called idiopathic thrombocytopenic purpura or immune thrombocytopenic purpura - is an acquired thrombocytopenia caused by autoantibodies against platelet antigens. It is one of the more common causes of thrombocytopenia in otherwise asymptomatic adults. Rocky Mountain spotted fever (RMSF) is a potentially lethal, but curable, tick-borne disease. We present a case of ITP that was triggered by RMSF.

Distribution of macroinvertebrates on intertidal rocky shores in Gorgona Island, Colombia (Tropical Eastern Pacific

Directory of Open Access Journals (Sweden)

Edgardo Londoño-Cruz

2014-02-01

Full Text Available Organisms found on rocky shores must endure harsh environmental conditions during tidal changes but scientific studies on tropical rocky shores are scarce, particularly in Colombian shores. Here we describe the spatial distribution of macroinvertebrates associated to the intertidal rocky ecosystems of Gorgona Island, Colombia (Tropical Eastern Pacific. Sampling was carried out in four localities around the Island: La Ventana and La Camaronera (sampled during October 2010 and La Mancora and El Muelle (sampled during March 2011. Two methodologies were used: rapid ecological assessments for qualitative data and quadrats for quantitative data. The richness, abundance, diversity (Shannon-Wiener H’, and evenness (Pielou J’ of macroinvertebrates were determined for and compared between, using one way ANOVA, each locality and the three intertidal zones of La Ventana (see methods. One hundred twenty-one species of macroinvertebrates were found during the sampling period. In all localities, Mollusca was the richest and most abundant taxon (46% of the species and 59% of the individuals, followed by Crustacea (32% of the species and 33% of the individuals. The other groups accounted for the remaining 22% of the richness and 8% of the abundance. Several studies have demonstrated that mollusks and crustaceans are the richest and most abundant taxa in marine benthic communities. Most of the abundant species found were herbivores. The species composition varied among zones. The results of dominant species for each zone are consistent with the ones observed in other tropical rocky intertidal shores. All response variables showed a decreasing pattern from the low to the high intertidal (in La Ventana. Post-hoc results indicated that the high intertidal, the zone with the harshest environmental conditions, had significantly lower values than the other two zones for all response variables. Comparisons between the low intertidal zones of the different localities

Corporate Governance and Financial Performance Nexus: Any Bidirectional Causality?

Directory of Open Access Journals (Sweden)

Alley Ibrahim S.

2016-06-01

Full Text Available Most studies on corporate governance recognize endogeneity in the nexus between corporate governance and financial performance. Little attention has, however, been paid to the direction of causality between the two phenomena, and hence the Vector Error Correction (VEC model, which allows for endogenous determination of the direction of causality, has not been widely employed. This study fills that gap by estimating the nexus and the direction of causality using the VEC model to analyze panel data on selected listed firms in Nigeria. The results agree with the findings of most previous studies that corporate governance significantly affects financial performance. Board skills, board composition and management skills enhanced financial performance indicators – return on equity (ROE, return on asset (ROA and net profit margin (NPM; in many occasions, significantly. Board size and audit committee size did not, and can actually undermine financial performance. More importantly, financial performance did not significantly affect corporate governance. On the basis of the lag structure of the VEC model, this study affirms unidirectional causality in the nexus, running from corporate governance to financial performance, nullifying the hypothesis of bidirectional causality in the nexus.

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

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Ivana Dražić Lutilsky

2016-12-01

Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

European financial support and succesful road PPP Projects

Energy Technology Data Exchange (ETDEWEB)

Garrido Maza, G.

2016-07-01

The EU has been promoting the use of PPPs in order to accelerate the development of the Trans-European Transport Network (TEN-T) for ensuring economic, social and territorial cohesion and increasing accessibility throughout the Union. To encourage the use of PPPs, the European Commission has put several financing mechanisms at the disposal of the Member States, including a series of innovative financial instruments developed along with the European Investment Bank. The Bank has in turn played a major role in the promotion and financing of PPPs across the EU. The paper undertakes a review of the main financial instruments developed by the EU that are available to PPPs so as to determinate to what extent the European financial support has been channelled to road projects under that scheme in Spain. On the basis of the results obtained, a multiple regression model has been developed to analyse whether the PPP projects which enjoyed the financial support of the European Union tend to be significantly more successful from an economic point of view. The paper concludes that there is a positive correlation between receiving European financial support and the success of the PPP road projects. (Author)

Nitrogen isotope compositions and spatial distribution characteristics of soil in the process of karst rocky desertification

International Nuclear Information System (INIS)

Luo Xuqiang; Wang Shijie; Wang Chengyuan; Liang Yuhua; Liao Xinrong; Yang Hongyan

2011-01-01

Isotopic composition and spatial distribution characteristic of total nitrogen of the surficial soil in karst rocky desertification area, including different types, different grades and different disturbed modes karst rocky desertification within the same small catchment, which belong to the Wangjiazhai peak-cluster depression basin and located in Qingzhen City, Guizhou Province were discussed in this study. Results showed that δ 15 N values of total nitrogen in top soil in yellow soil area were mainly between +0.35‰ ∼ +6.82% with the average of +4.50‰, and between +2.70‰ ∼ +6.50‰ in black calcareous with the average of +4.27‰. In both yellow soil area and black calcareous area, there were no significant difference in the δ 15 N values of total nitrogen on sample lands of rocky desertification at different levels, different ways of interruption and different slope positions, and no obvious difference on the whole (P≤0.05), which is mainly due to the high habitat heterogeneity of karst area. (authors)

Numerical Modeling of Rocky Mountain Paleoglaciers - Insights into the Climate of the Last Glacial Maximum and the Subsequent Deglaciation

Science.gov (United States)

Leonard, E. M.; Laabs, B. J. C.; Plummer, M. A.

2014-12-01

Numerical modeling of paleoglaciers can yield information on the climatic conditions necessary to sustain those glaciers. In this study we apply a coupled 2-d mass/energy balance and flow model (Plummer and Phillips, 2003) to reconstruct local last glacial maximum (LLGM) glaciers and paleoclimate in ten study areas along the crest of the U.S. Rocky Mountains between 33°N and 49°N. In some of the areas, where timing of post-LLGM ice recession is constrained by surface exposure ages on either polished bedrock upvalley from the LLGM moraines or post-LLGM recessional moraines, we use the model to assess magnitudes and rates of climate change during deglaciation. The modeling reveals a complex pattern of LLGM climate. The magnitude of LLGM-to-modern climate change (temperature and/or precipitation change) was greater in both the northern (Montana) Rocky Mountains and southern (New Mexico) Rocky Mountains than in the middle (Wyoming and Colorado) Rocky Mountains. We use temperature depression estimates from global and regional climate models to infer LLGM precipitation from our glacier model results. Our results suggest a reduction of precipitation coupled with strongly depressed temperatures in the north, contrasted with strongly enhanced precipitation and much more modest temperature depression in the south. The middle Rocky Mountains of Colorado and Wyoming appear to have experienced a reduction in precipitation at the LLGM without the strong temperature depression of the northern Rocky Mountains. Preliminary work on modeling of deglaciation in the Sangre de Cristo Range in southern Colorado suggests that approximately half of the LLGM-to-modern climate change took place during the initial ~2400 years of deglaciation. If increasing temperature and changing solar insolation were the sole drivers of this initial deglaciation, then temperature would need to have risen by slightly more than 1°C/ky through this interval to account for the observed rate of ice recession.

The analysis of morphometric data on rocky mountain wolves and artic wolves using statistical method

Science.gov (United States)

Ammar Shafi, Muhammad; Saifullah Rusiman, Mohd; Hamzah, Nor Shamsidah Amir; Nor, Maria Elena; Ahmad, Noor’ani; Azia Hazida Mohamad Azmi, Nur; Latip, Muhammad Faez Ab; Hilmi Azman, Ahmad

2018-04-01

Morphometrics is a quantitative analysis depending on the shape and size of several specimens. Morphometric quantitative analyses are commonly used to analyse fossil record, shape and size of specimens and others. The aim of the study is to find the differences between rocky mountain wolves and arctic wolves based on gender. The sample utilised secondary data which included seven variables as independent variables and two dependent variables. Statistical modelling was used in the analysis such was the analysis of variance (ANOVA) and multivariate analysis of variance (MANOVA). The results showed there exist differentiating results between arctic wolves and rocky mountain wolves based on independent factors and gender.

Rickettsia parkeri rickettsiosis and its clinical distinction from Rocky Mountain spotted fever.

Science.gov (United States)

Paddock, Christopher D; Finley, Richard W; Wright, Cynthia S; Robinson, Howard N; Schrodt, Barbara J; Lane, Carole C; Ekenna, Okechukwu; Blass, Mitchell A; Tamminga, Cynthia L; Ohl, Christopher A; McLellan, Susan L F; Goddard, Jerome; Holman, Robert C; Openshaw, John J; Sumner, John W; Zaki, Sherif R; Eremeeva, Marina E

2008-11-01

Rickettsia parkeri rickettsiosis, a recently identified spotted fever transmitted by the Gulf Coast tick (Amblyomma maculatum), was first described in 2004. We summarize the clinical and epidemiological features of 12 patients in the United States with confirmed or probable disease attributable to R. parkeri and comment on distinctions between R. parkeri rickettsiosis and other United States rickettsioses. Clinical specimens from patients in the United States who reside within the range of A. maculatum for whom an eschar or vesicular rash was described were evaluated by > or =1 laboratory assays at the Centers for Disease Control and Prevention (Atlanta, GA) to identify probable or confirmed infection with R. parkeri. During 1998-2007, clinical samples from 12 patients with illnesses epidemiologically and clinically compatible with R. parkeri rickettsiosis were submitted for diagnostic evaluation. Using indirect immunofluorescence antibody assays, immunohistochemistry, polymerase chain reaction assays, and cell culture isolation, we identified 6 confirmed and 6 probable cases of infection with R. parkeri. The aggregate clinical characteristics of these patients revealed a disease similar to but less severe than classically described Rocky Mountain spotted fever. Closer attention to the distinct clinical features of the various spotted fever syndromes that exist in the United States and other countries of the Western hemisphere, coupled with more frequent use of specific confirmatory assays, may unveil several unique diseases that have been identified collectively as Rocky Mountain spotted fever during the past century. Accurate assessments of these distinct infections will ultimately provide a more valid description of the currently recognized distribution, incidence, and case-fatality rate of Rocky Mountain spotted fever.

CONTENT OF FINANCIAL STATEMENTS AND THEIR INFORMATIVE VALENCES FOR STAKEHOLDERS

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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.

Portrait of a Cult Film Audience: "The Rocky Horror Picture Show."

Science.gov (United States)

Austin, Bruce A.

1981-01-01

Examines the phenomenon of the cult film and the characteristics of the audiences of the "Rocky Horror Picture Show." Suggests that the preparation, waiting, and finally the active participation in the viewing of the film itself appear to be part of a group ritual which characterizes the cult film as an event. (JMF)

Financial integration and financial development in transition economies: What happens during financial crises?

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Igor Masten

2011-12-01

Full Text Available

This paper provides an empirical analysis of the role of financial development and financial integration in the growth dynamics of transition countries. We focus on the role of financial integration in determining the impact of financial development on growth, distinguishing “normal times” from periods of financial crises. In addition to confirming the significant positive effect on growth exerted by financial development and financial integration, our estimates show that a higher degree of financial openness tends to reduce the contractionary effect of financial crises, by cushioning the effect on the domestic supply of credit. Consequently, the high reliance on international capital flows by transition countries does not necessarily increase their financial fragility. This implies that financial protectionism is a self-defeating policy, at least for transition countries.

Stabilization of mixed waste - Rocky Flats solar ponds

International Nuclear Information System (INIS)

Bittner, T.A.; Mathew, S.A.; Henderson, W.C.

1993-01-01

Among the wastes that require disposal as part of the Department of Energy's (DOE's) Environmental Restoration Program are large amounts of contaminated sludge and inorganic wastes. Halliburton NUS Corporation was awarded a contract by EG ampersand G Rocky Flats in March 1991 to stabilize mixed waste sludge contained in five solar evaporator ponds and to reprocess billets of solidified waste called Pondcrete and Saltcrete at DOE's Rocky Flats Plant. The scope of the project consists of waste characterization and treatability studies for process development, followed by design, construction and operation of various process trains to remediate different waste forms ranging from solid Pondcrete/Saltcrete blocks to aqueous brine solutions. One of the significant advances made was the development of a durable and certifiable stabilization formulation capable of treating concentrated nitrate solution wastes. The project uses high-volume grout mixing and pumping technologies with process control techniques that accommodate the heterogeneity of the wastes. To comply with all relevant environmental regulations and to provide a safe working atmosphere for plant personnel, Halliburton NUS designed process trains such that all emissions were eliminated during the remediation process. Personnel protection equipment requirements have been downgraded due to safeguards incorporated in the design. The technical and regulatory issues that were encountered would be typical of stabilization efforts underway at other DOE sites. Thus the lessons learned and concepts developed can be expected to have widespread application

Vitrification of plutonium at Rocky Flats the argument for a pilot plant

Energy Technology Data Exchange (ETDEWEB)

Moore, L. [Rocky Mountain Peace Center, Boulder, CO (United States)

1996-05-01

Current plans for stabilizing and storing the plutonium at Rocky Flats Plant fail to put the material in a form suitable for disposition and resistant to proliferation. Vitrification should be considered as an alternate technology. The vitrification should begin with a small-scale pilot plant.

A preliminary survey of the cichlid fishes of rocky habitats in Lake ...

African Journals Online (AJOL)

given on some of the other rocky shore fishes particularly in the genus Cyrtocara. ... biology, numerical abundance and distribution. Indeed, ... some species have very limited distributions. Exporters of ..... Fishelson (1974) to describe the diversity of fishes at par- ..... zooplankton, phytoplankton, benthic Invertebrata, fish fry.

Discrepancies in Weil-Felix and microimmunofluorescence test results for Rocky Mountain spotted fever.

Science.gov (United States)

Hechemy, K E; Stevens, R W; Sasowski, S; Michaelson, E E; Casper, E A; Philip, R N

1979-01-01

Only 4.2% of 284 single specimens and 17.6% of 51 pairs of sera reactive in Weil-Felix agglutination tests for Rocky Mountain spotted fever were confirmed by a specific Rickettsia rickettsii microimmunofluorescence test. PMID:107194

The Rocky Mountain population of the western Canada goose: its distribution, habitats, and management

Science.gov (United States)

Krohn, William B.; Bizeau, Elwood G.

1980-01-01

The western Canada goose (Branta canadensis moffitti) was divided into a Rocky Mountain population (RMP) and a Pacific population (PP) on the basis of band recovery patterns examined in this study and recovery data from other investigators. Habitat information obtained from nine cooperating wildlife agencies within the RMP's range provided a base line for evaluating future changes in nesting, molting, and wintering areas. The habitat inventory indicated that none of the seasonal habitats were currently limiting the size of the RMP. The RMP's range is divided into 15 reference areas and these are briefly described. Past studies of Canada geese in the Intermountain Region are reviewed. Topics covered in the discussion of breeding biology are nesting chronology, spring population composition, breeding age, clutch size, nesting success. artificial nesting structures, and gosling survival. Much of the mortality of Canada geese occurs before the birds are fledged. Man-made nesting structures reduce losses during incubation. but research is needed on the relations between brooding sites and gosling survival. Some western Canada geese, mainly prebreeders and unsuccessful nesters, make molt migrations to and from molting areas during and after the brood-rearing season. More than half of these molt-migrants are yearlings too young to nest; there are indications that even some successful nesters leave nesting areas to molt before the fledging of their offspring. Geese 2 years old or older may serve as guides to traditional molting areas for the first-time migrants (i.e., yearlings). Lack of disturbance appears to influence selection of specific molting areas within the nesting range of moffitti, whereas movements of molters out of the Intermountain Region may be related to the evolution of this subspecies. Apparently. molters of both the PP and RMP that leave the Region go to the Northwest Territories of Canada. Although the taxonomic status of moffitti as related to the

Latent class models in financial data analysis

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Attilio Gardini

2007-10-01

Full Text Available This paper deals with optimal international portfolio choice by developing a latent class approach based on the distinction between international and non-international investors. On the basis of micro data, we analyze the effects of many social, demographic, economic and financial characteristics on the probability to be an international investor. Traditional measures of equity home bias do not allow for the existence of international investment rationing operators. On the contrary, by resorting to latent class analysis it is possible to detect the unobservable distinction between international investors and investors who are precluded from operating into international financial markets and, therefore, to evaluate the role of these unobservable constraints on equity home bias.

Evaluating the Financial Stability of Banking System, Considering the Emergence Property

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Lesik Vitaliy O.

2017-03-01

Full Text Available The article is concerned with analyzing the existing approaches to evaluation of the financial stability of banking system, substantiating the expedience of accounting, and generalizing the characteristics of the emergence property to determine its level. The article considers the interrelation of concepts of «financial stability» and «financial sustainability», the necessity of their correlation, taking account of the time factor, has been substantiated. A critical analysis of the approaches to evaluating the financial stability of banking system has been carried out, their eligibility according to the criteria of accounting of the identification attributes of systemacity and the analytical data aggregation has been examined. To determine the status of banking system as a system phenomenon, the necessity of carrying out an evaluation of its financial stability on the basis of the emergence approach has been substantiated, including the following directions: intensity of credit and financial interaction in the interbank market; functional load of the banking system as to ensuring the macroeconomic development; structural changes and financial disparities in the banking system; scale effects that arise as a consequence of change in the main financial parameters of the system banks.

Integrated wastewater management planning for DOE's Rocky Flats Environmental Technology Site

International Nuclear Information System (INIS)

Hopkins, J.; Barthel, J.; Wheeler, M.; Conroy, K.

1996-01-01

Rocky Mountain Remediation Services, L.L.C. (RMRS), jointly formed by Morrison Knudsen Corporation and BNFL Inc., provides international experience in the nuclear, environmental, waste management, decontamination and decommissioning (D ampersand D) , and project management industry. The company is currently the environmental restoration, waste management, and D ampersand D subcontractor for Kaiser-Hill Company at the Rocky Flats Environmental Technology Site (RFETS). RMRS offers unique solutions and state-of-the-art technology to assist in resolving the issues that face industries today. RMRS has been working on methods to improve cost savings recognized at RFETS, through application of unique technologies and process engineering. RMRS prepared and is implementing a strategy that focused on identifying an approach to improve cost savings in current wastewater treatment systems and to define a low-cost, safe and versatile wastewater treatment system for the future. Development of this strategy, was targeted by Department of Energy (DOE) Headquarters, DOE Rocky Flats Field Office and Kaiser-Hill as a ''Project Breakthrough'' where old concepts were thrown out the door and the project goals and objectives were developed from the groundup. The objectives of the strategy developed in a project break through session with DOE included lower lifecycle costs, shutdown of one of two buildings at RFETS, Building 374 or Building 774, reduced government capital investment, and support of site closure program goals, identified as the site's Accelerated Site Action Plan (ASAP). The recommended option allows for removal of water treatment functions from Building 374, the existing process wastewater treatment facility. This option affords the lowest capital cost, lowest unit operating cost, lowest technical management risk, greatest support of ASAP phasing and provides the greatest flexibility for design with unforeseen future needs

Large-scale spatial distribution patterns of gastropod assemblages in rocky shores.

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Patricia Miloslavich

Full Text Available Gastropod assemblages from nearshore rocky habitats were studied over large spatial scales to (1 describe broad-scale patterns in assemblage composition, including patterns by feeding modes, (2 identify latitudinal pattern of biodiversity, i.e., richness and abundance of gastropods and/or regional hotspots, and (3 identify potential environmental and anthropogenic drivers of these assemblages. Gastropods were sampled from 45 sites distributed within 12 Large Marine Ecosystem regions (LME following the NaGISA (Natural Geography in Shore Areas standard protocol (www.nagisa.coml.org. A total of 393 gastropod taxa from 87 families were collected. Eight of these families (9.2% appeared in four or more different LMEs. Among these, the Littorinidae was the most widely distributed (8 LMEs followed by the Trochidae and the Columbellidae (6 LMEs. In all regions, assemblages were dominated by few species, the most diverse and abundant of which were herbivores. No latitudinal gradients were evident in relation to species richness or densities among sampling sites. Highest diversity was found in the Mediterranean and in the Gulf of Alaska, while highest densities were found at different latitudes and represented by few species within one genus (e.g. Afrolittorina in the Agulhas Current, Littorina in the Scotian Shelf, and Lacuna in the Gulf of Alaska. No significant correlation was found between species composition and environmental variables (r≤0.355, p>0.05. Contributing variables to this low correlation included invasive species, inorganic pollution, SST anomalies, and chlorophyll-a anomalies. Despite data limitations in this study which restrict conclusions in a global context, this work represents the first effort to sample gastropod biodiversity on rocky shores using a standardized protocol across a wide scale. Our results will generate more work to build global databases allowing for large-scale diversity comparisons of rocky intertidal assemblages.

Spatial and temporal variation in sources of atmospheric nitrogen deposition in the Rocky Mountains using nitrogen isotopes

Science.gov (United States)

Nanus, Leora; Campbell, Donald H.; Lehmann, Christopher M. B.; Mast, M. Alisa

2018-03-01

Variation in source areas and source types of atmospheric nitrogen (N) deposition to high-elevation ecosystems in the Rocky Mountains were evaluated using spatially and temporally distributed N isotope data from atmospheric deposition networks for 1995-2016. This unique dataset links N in wet deposition and snowpack to mobile and stationary emissions sources, and enhances understanding of the impacts of anthropogenic activities and environmental policies that mitigate effects of accelerated N cycling across the Rocky Mountain region. δ15N-NO3- at 50 U.S. Geological Survey Rocky Mountain Snowpack (Snowpack) sites ranged from -3.3‰ to +6.5‰, with a mean value of +1.4‰. At 15 National Atmospheric Deposition Program (NADP)/National Trends Network wet deposition (NADP Wetfall) sites, summer δ15N-NO3- is significantly lower ranging from -7.6‰ to -1.3‰ while winter δ15N-NO3- ranges from -2.6‰ to +5.5‰, with a mean value of +0.7‰ during the cool season. The strong seasonal difference in NADP Wetfall δ15N-NO3- is due in part to variation in the proportion of N originating from source regions at different times of the year due to seasonal changes in weather patterns. Snowpack NO3- and δ15N-NO3- are significantly related to NADP Wetfall (fall and winter) suggesting that bulk snowpack samples provide a reliable estimate at high elevations. Spatial trends show higher NO3- concentrations and δ15N-NO3- in the Southern Rocky Mountains located near larger anthropogenic N emission sources compared to the Northern Rocky Mountains. NADP Wetfall δ15N-NH4+ ranged from -10‰ to 0‰, with no observed spatial pattern. However, the lowest δ15N-NH4+(-9‰), and the highest NH4+ concentration (35 μeq/L) were observed at a Utah site dominated by local agricultural activities, whereas the higher δ15N-NH4+ observed in Colorado and Wyoming are likely due to mixed sources, including fossil fuel combustion and agricultural sources. These findings show spatial and

Spatial and temporal variation in sources of atmospheric nitrogen deposition in the Rocky Mountains using nitrogen isotopes

Science.gov (United States)

Nanus, Leora; Campbell, Donald H.; Lehmann, Christopher M.B.; Mast, M. Alisa

2018-01-01

Variation in source areas and source types of atmospheric nitrogen (N) deposition to high-elevation ecosystems in the Rocky Mountains were evaluated using spatially and temporally distributed N isotope data from atmospheric deposition networks for 1995-2016. This unique dataset links N in wet deposition and snowpack to mobile and stationary emissions sources, and enhances understanding of the impacts of anthropogenic activities and environmental policies that mitigate effects of accelerated N cycling across the Rocky Mountain region. δ15N−NO3− at 50 U.S. Geological Survey Rocky Mountain Snowpack (Snowpack) sites ranged from −3.3‰ to +6.5‰, with a mean value of +1.4‰. At 15 National Atmospheric Deposition Program (NADP)/National Trends Network wet deposition (NADP Wetfall) sites, summer δ15N−NO3− is significantly lower ranging from −7.6‰ to −1.3‰ while winter δ15N−NO3− ranges from −2.6‰ to +5.5‰, with a mean value of +0.7‰ during the cool season. The strong seasonal difference in NADP Wetfall δ15N−NO3− is due in part to variation in the proportion of N originating from source regions at different times of the year due to seasonal changes in weather patterns. Snowpack NO3− and δ15N−NO3− are significantly related to NADP Wetfall (fall and winter) suggesting that bulk snowpack samples provide a reliable estimate at high elevations. Spatial trends show higher NO3−concentrations and δ15N−NO3− in the Southern Rocky Mountains located near larger anthropogenic N emission sources compared to the Northern Rocky Mountains. NADP Wetfall δ15N−NH4+ ranged from −10‰ to 0‰, with no observed spatial pattern. However, the lowest δ15N−NH4+(−9‰), and the highest NH4+ concentration (35 μeq/L) were observed at a Utah site dominated by local agricultural activities, whereas the higher δ15N−NH4+observed in Colorado and Wyoming are likely due to mixed sources, including fossil fuel combustion and

Logging residues in principal forest types of the Northern Rocky Mountains

Science.gov (United States)

Robert E. Benson; Joyce A. Schlieter

1980-01-01

An estimated 466 million ft 3 of forest residue material (nonmerchantable, 3 inches diameter and larger) is generated annually in the Northern Rocky Mountains (Montana, Idaho, Wyoming). Extensive studies of residues in the major forest types show a considerable portion is suited for various products. The lodgepole pine type has the greatest potential for increased...

Immune Thrombocytopenia as a Consequence of Rocky Mountain Spotted Fever

OpenAIRE

Baldeo, Cherisse; Seegobin, Karan; Zuberi, Lara

2017-01-01

Primary immune thrombocytopenia (ITP) – also called idiopathic thrombocytopenic purpura or immune thrombocytopenic purpura – is an acquired thrombocytopenia caused by autoantibodies against platelet antigens. It is one of the more common causes of thrombocytopenia in otherwise asymptomatic adults. Rocky Mountain spotted fever (RMSF) is a potentially lethal, but curable, tick-borne disease. We present a case of ITP that was triggered by RMSF.

Immune Thrombocytopenia as a Consequence of Rocky Mountain Spotted Fever

Directory of Open Access Journals (Sweden)

Cherisse Baldeo

2017-10-01

Full Text Available Primary immune thrombocytopenia (ITP – also called idiopathic thrombocytopenic purpura or immune thrombocytopenic purpura – is an acquired thrombocytopenia caused by autoantibodies against platelet antigens. It is one of the more common causes of thrombocytopenia in otherwise asymptomatic adults. Rocky Mountain spotted fever (RMSF is a potentially lethal, but curable, tick-borne disease. We present a case of ITP that was triggered by RMSF.

HISTORICAL COST AND FAIR VALUE WITHIN THE CONTEXT OF FINANCIAL CRISIS

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DIANA ELENA BRINZA

2011-04-01

Full Text Available Financial crisis determined the fast extension of global financial bankruptcy upon the world, representing at the same time the first crisis of the accounting term of "fair value", under the shade of which subsists a number of standards which request to the institutions to estimate at the market value much of the assets they possess. The Council for International Standards in Accountancy (IASB revised the rules regarding the accountancy at the fair value, as a reaction before the critics which sustains that the accountancy rules at the fair value were the basis of volatility of financial market. The alternative for "fair value" – the historical cost of assets – has little admirers within the financial crisis. In the pages of the present article, we will try to achieve an incursion through specialized literature while analysing the two methods of valuation within the context of financial crisis.

Community Surveys Low Dose Radiation. Fernald, Ohio and Rocky Flats, Colorado

CERN Document Server

Mertz, C K; Johnson, S; MacGregor, D G; Satterfield, T

2002-01-01

This report is intended to present a basic description of the data from the two community surveys and to document the text of the questions; the methods used for the survey data collection; and a brief overview of the results. Completed surveys were conducted at local communities near the Rocky Flats, Colorado and the Fernald, Ohio sites; no survey was conducted for the Brookhaven, New York site. Fernald. The Fernald sample was randomly selected from 98% of all potential residential telephones in the townships of Ross, Morgan, and Crosby. The only telephone exchanges not used for the Fernald study had 4%, or fewer, of the holders of the telephone numbers actually living in either of the three target townships. Surveying started on July 24, 2001 and finished on August 30, 2001. A total of 399 completed interviews were obtained resulting in a CASRO response rate of 41.8%. The average length of an interview was 16.5 minutes. Rocky Flats. The sample was randomly selected from all potential residential telephones ...

Rocky Mountain spotted fever acquired in Florida, 1973-83.

Science.gov (United States)

Sacks, J J; Janowski, H T

1985-01-01

From 1973 to 1983, 49 Florida residents were reported with confirmed Rocky Mountain spotted fever (RMSF), 25 of whom were considered to have had Florida-acquired disease. Although there was no history of tick exposure for six of these 25 persons, all had contact with dogs or outdoor activities during the incubation period. The tick vectors of RMSF are widely distributed throughout Florida. We conclude that RMSF, although rare in Florida, can be acquired in the state. PMID:4061716

Treatment of pond sludge at the Rocky Flats Plant

International Nuclear Information System (INIS)

Wienand, J.; Tyler, R.; Baldwin, C.

1992-01-01

The treatment of low-level radioactive/hazardous materials sludges from five inactive solar evaporation settling ponds at the Rocky Flats Plant is discussed. The paper presents information on the following topics: history of the ponds; previous pond cleanout activities; current approach to the problem with respect to water management, sludge management, regulatory actions, and disposal; and future processing technology needs in the areas of polymer solidification, microwave solidification, joule-heated glass melters, and advanced technology incineration

The marriage of RCRA and CERCLA at the Rocky Flats Environmental Technology Site

International Nuclear Information System (INIS)

Shelton, D.C.; Brooks, L.M.

1998-01-01

A key goal of the Rocky Flats Cleanup Agreement (RFCA) signed in July of 1996 was to provide a seamless marriage of the Resource Conservation and Recovery Act (RCRA) (and other media specific programs) and the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA) and the implementing agencies of each. This paper examines the two years since the signing of RFCA and identifies the successes, failures, and stresses of the marriage. RFCA has provided an excellent vehicle for regulatory and substantive progress at the Department of Energy's Rocky Flats facility. The key for a fully successful marriage is to build on the accomplishments to date and to continually improve the internal and external systems and relationships. To date, the parties can be proud of both the substantial accomplishment of substantive environmental work and the regulatory systems that have enabled the work

Financial Village Standing in Indonesian Financial System

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Herry Purnomo

2015-12-01

Full Text Available Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015. Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2, 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

/sup 239/Pu contamination in snakes inhabiting the Rocky Flats Plant site

Energy Technology Data Exchange (ETDEWEB)

Geiger, R.A.; Winsor, T.F.

1975-01-01

For approximately four years studies have been under way at the Rocky Flats plant to determine contamination patterns and concentrations of Pu in the biota. Contamination of the Rocky Flats environs has resulted from at least three incidents, a September 1957 fire, a May 1969 fire, and leaking barrels containing plutonium-laden cutting oil. The latter incident was considered by far the major source of the plutonium contamination. Results are reported from a study conducted to determine whether snake tissues of the area contained detectable amounts of /sup 239/Pu and, if so, at what concentrations. Eastern yellow-bellied racers (Coluber constrictor flaviventris, bullsnakes (Pituophis melanoleucus sayi, and prairie rattlesnakes (Crotalus viridis viridis, were collected for /sup 239/Pu bioassay of lung, liver, and bone tissues. Snakes were captured using drift fences terminating in funnel traps and by opportunistic sampling. Results led to the conclusion that snakes are not an important organism in the redistribution of /sup 239/Pu. (CH)

Theoretical Grounds of Enterprise Anti-crisis Financial Management

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Berest Maryna M.

2014-03-01

Full Text Available The goal of the article lies in specification and deepening of the essence and theoretical grounds of the enterprise anti-crisis financial management (EAFM. The article analyses and generalises literature, devoted to anti-crisis management problems, marks out and characterises main structural elements of the enterprise anti-crisis financial management: goal, task, object and subject. It shows that tasks of the enterprise anti-crisis financial management should show its essence in the context of preventive, stabilising and anti-crisis components. The article groups and clarifies the concept of functions and principles of the enterprise anti-crisis financial management. It marks basic, specific and integration functions and provides their description. It also marks out and characterises individual principles, which identify the EAFM process, justify development and realisation of anti-crisis solutions and measures and also characterise EAFM organisation at an enterprise. Prospects of further developments in this direction are overview, analysis and improvement of methodical instruments of realisation of the specified EAFM tasks on the basis of the considered theoretical aspects.

Using GIS mapping of the extent of nearshore rocky reefs to estimate the abundance and reproductive output of important fishery species.

Directory of Open Access Journals (Sweden)

Jeremy T Claisse

Full Text Available Kelp Bass (Paralabrax clathratus and California Sheephead (Semicossyphus pulcher are economically and ecologically valuable rocky reef fishes in southern California, making them likely indicator species for evaluating resource management actions. Multiple spatial datasets, aerial and satellite photography, underwater observations and expert judgment were used to produce a comprehensive map of nearshore natural rocky reef habitat for the Santa Monica Bay region (California, USA. It was then used to examine the relative contribution of individual reefs to a regional estimate of abundance and reproductive potential of the focal species. For the reefs surveyed for fishes (i.e. 18 out of the 22 in the region, comprising 82% the natural rocky reef habitat 30% was produced from a relatively small proportion of the regional reef area (c. 10%. Natural nearshore rocky reefs make up only 11% of the area in the newly designated MPAs in this region, but results provide some optimism that regional fisheries could benefit through an increase in overall reproductive output, if adequate increases in size structure of targeted species are realized.

The Methodical Approach to Formation of the Economic-Social Provision of the Financial Security Management of Commercial Bank

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Baryliuk Mariia-Mariana R.

2017-06-01

Full Text Available The article defines that the impact of threats on a commercial bank as an open socio-economic system results in losses that can be classified as financial, personnel, informational, and reputational. In terms of temporal horizons, losses are defined as tactical and strategic. Possible losses from external and internal threat implications have been determined, which have resulted in the development of a four-level structure of total losses from threat implications for the financial security of commercial bank. The proposed sequence of calculations for integrated assessment of threats impact provides an information basis for the development and introducing a set of interrelated organizational-economic measures to implement changes in the subsystem of financial security of commercial bank. The level of threats identified, the nature and extent of financial, personnel, information, and reputational losses are the basis for more efficient use of available resources and for improving the financial security management of commercial bank.

Managing the Financial Risks of Water Scarcity

Science.gov (United States)

Characklis, Greg; Foster, Ben; Kern, Jordan; Meyer, Eliot; Zeff, Harrison

2015-04-01

Environmental uncertainty poses a growing number of financial risks to society, with droughts, floods, extreme temperatures and violent storms imposing costs that approach 500 billion per year. While structural forms of mitigation (i.e. levees, dams) will certainly play a role in limiting financial impacts, these are large investments whose full value is only rarely realized. Furthermore, the value of such long-lived measures becomes increasingly uncertain in a changing climate, raising the issue of whether they will be effective 20-30 years hence. Financial instruments, such as index insurance, can provide increased flexibility by providing compensation for losses only when they occur, and limited contract periods allow terms to be periodically rewritten in response to changing conditions. Financial instruments can also be effectively combined with other economic tools and infrastructure to create integrated solutions in which infrastructure mitigates losses from moderate events, while financial products compensate for more rare, but extreme, events. There is a long history of environmentally-related insurance and hedging instruments, but to date the actuarial analyses that underlie contract structure and pricing have been based on straightforward observations, such as cumulative rainfall. More recently, simple correlations between two time series have been used to develop index-based contracts. Links between temperature and electricity demand, for example, provide a basis for contracts that are used to limit the financial exposure of power generators to low revenues during unseasonably warm winters or cool summers. Unfortunately, few environmental risks can be so quickly and easily linked to a financial impact. However, with a more advanced understanding of the environmental systems that give rise to financial losses, opportunities exist to develop innovative contracts for a range of new applications. Recent research describes the characterization and mitigation

Seasonal Patterns of Dry Deposition at a High-Elevation Site in the Colorado Rocky Mountains

Science.gov (United States)

Oldani, Kaley M.; Mladenov, Natalie; Williams, Mark W.; Campbell, Cari M.; Lipson, David A.

2017-10-01

In the Colorado Rocky Mountains, high-elevation barren soils are deficient in carbon (C) and phosphorus (P) and enriched in nitrogen (N). The seasonal variability of dry deposition and its contributions to alpine elemental budgets is critical to understanding how dry deposition influences biogeochemical cycling in high-elevation environments. In this 2 year study, we evaluated dry and wet deposition inputs to the Niwot Ridge Long Term Ecological Research (NWT LTER) site in the Colorado Rocky Mountains. The total organic C flux in wet + dry (including soluble and particulate C) deposition was >30 kg C ha-1 yr-1 and represents a substantial input for this C-limited environment. Our side-by-side comparison of dry deposition collectors with and without marble insert indicated that the insert improved retention of dry deposition by 28%. Annual average dry deposition fluxes of water-soluble organic carbon (4.25 kg C ha-1 yr-1) and other water-soluble constituents, including ammonium (0.16 kg NH4+ha-1 yr-1), nitrate (1.99 kg NO3- ha-1 yr-1), phosphate (0.08 kg PO43- ha-1 yr-1), and sulfate (1.20 kg SO42- ha-1 yr-1), were comparable to those in wet deposition, with highest values measured in the summer. Backward trajectory analyses implicate air masses passing through the arid west and Four Corners, USA, as dominant source areas for dry deposition, especially in spring months. Synchronous temporal patterns of deposition observed at the NWT LTER site and a distant Rocky Mountain National Park Clean Air Status and Trends Network site indicate that seasonal dry deposition patterns are regional phenomena with important implications for the larger Rocky Mountain region.

Geology of uranium deposits in the southern part of the Rocky Mountain province of Colorado

International Nuclear Information System (INIS)

Malan, R.C.

1983-07-01

This report summarizes the geology of uranium deposits in the southern part of the Rocky Mountains of Colorado, an area of about 20,000 square miles. In January 1966, combined ore reserves and ore production at 28 uranium deposits were about 685,000 tons of ore averaging 0.24 percent U 3 O 8 (3.32 million pounds U 3 O 8 ). About half of these deposits each contain <1,000 tons of ore. The two largest deposits, the Pitch in the Marshall Pass locality southwest of Salida and the T-1 in the Cochetopa locality southeast of Gunnison, account for about 90 percent of all production and available reserves. The probability in excellent for major expansion of reserves in Marshall Pass and is favorable at a few other vein localities. There are six types of uranium deposits, and there were at least four ages of emplacement of these deposits in the southern part of the Colorado Rockies. There are eight types of host rocks of eight different ages. Veins and stratiform deposits each account for about 40 percent of the total number of deposits, but the veins of early and middle Tertiary age account for nearly all of the total reserves plus production. The remaining 20 percent of the deposits include uraniferous pegmatites, irregular disseminations in porphyry, and other less important types. The wall rocks at the large Tertiary vein deposits in the southern part of the Rocky Mountains of Colorado are Paleozoic and Mesozoic sedimentary rocks, whereas Precambrian metamorphic wall rocks predominate at the large veins in the Front Range of the northern Colorado Rockies. Metallogenetic considerations and tectonic influences affecting the distribution of uranium in Colorado and in adjacent portions of the western United States are analyzed

Financial controlling in non-profit organizations. The case of Slovak Republic

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Gabriela Vaceková

2013-06-01

Full Text Available The aim of financial controlling is to secure liquidity and financial stability of an organization. It is very important especially for NPOs. They are not founded primarily for the purpose of making profit, so their financial policy gives priority to continuously provide liquidity. The paper presents partial results of a pilot primary research of utilization of financial controlling tools in governmental and nongovernmental non-profit organizations in the conditions of Slovak Republic. Primary data were obtained by the sociological method of a structured questionnaire. The analysis was carried out by adequate mathematical and statistical methods for processing qualitative data and ordinal variables. The presented paper provides a new insight into the studied problem while generating a primary information basis for further scientific study and research work in this field.

Fault Dating in the US Rockies and Large Regional Extent of Deformation Pulses Along the Sevier Orogen of North America.

Science.gov (United States)

van der Pluijm, B.; Lynch, E. A.; Pana, D.; Yonkee, A.

2017-12-01

Recent Ar dating of clay-rich fault rock in the Canadian Rockies identified multiple orogenic pulses: Late Jurassic (163-146 Ma), Mid-Cretaceous (103-99 Ma), Late Cretaceous (76-72 Ma) and Eocene (54-52 Ma; Pana and van der Pluijm, GSAB 2015). New dating in the US Rockies combined with ages in the most frontal section along an Idaho-Wyoming transect show a remarkably similar age pattern: Meade Thrust, 108-102 Ma; (S)Absaroka Thrust, 73 Ma; Darby-Bear Thrust, 56-50 Ma. These radiometric fault ages in the US Rockies match field and tectono-stratigraphic predictions, analogues to those in the Canadian Rockies. Thus, a remarkably long (>1500km) lateral tract along the North American Sevier orogen is characterized by at least three major orogenic pulses that are structurally contiguous. These orogenic pulses are progressively younger in the direction of easterly thrust fault motion (toward cratonic interior) and are separated by long periods of relative tectonic quiescence. We interpret the extensive regional continuity of deformation pulses and tectonic quiescence along the Sevier Orogen as the result of three plate reorganization events in western North America since the Late Jurassic.

Low crested coastal defence structures on the Catalan coast of the Mediterranean Sea: how they compare with natural rocky shores

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Esperança Gacia

2007-06-01

Full Text Available Erosion problems in coastal zones are increasingly threatening Mediterranean shores. In tourist areas such as the Catalan coast, there has been an increasing demand for the construction of low crested structures (LCS to maintain beaches for recreational purposes. We studied the composition of the biota from three LCS and compared it with that of nearby natural rocky shores. Our purpose was to assess the composition of the communities growing on the LCS at a regional scale and to explore potential patterns of community composition in LCS in relation to the nature of the surrounding coast (i.e. sand or rocky shore, distance from natural hard-bottom communities and orientation of the blocks within the structure. The communities growing on the LCS were similar to those from nearby natural shores but the diversity and the number of taxa was always lower. Sixty to 95% of the species present on natural rocky shores grew on LCS, and differences in the number of taxa between the natural and the artificial substrates increased with increasing distances between them. On the Catalan coast, LCS act as impoverished rocky shores that never become natural ‘climax’ communities.

Misselling as a New Topic of Financial Education? A Didactic Analysis of Investment Advise after the Financial Crisis

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Dirk Loerwald

2010-07-01

Full Text Available Personal financial investments are, as a matter of course, a topic of economic education because they are a life situation which is inherently economical. In contrast, faulty advising in banks which has become focussed upon due to the extent it has played a part in the recent financial crisis is mentioned neither in curricula nor in educational text books. Numerous private funds have been exposed as unprofitable investments. One reason for this problem is to be found in the marketing staff of the banks who did not invest their customer’s funds securely enough – and the customers did not notice it. What conclusions can be drawn from this for general financial education after the financial crisis? The economic education has failed to address the topic of “faulty advising in banks” as well. On the basis of categorical economic didactics the following contribution will analyse whether one has an exemplary case here upon which students can win generalized, transferable insights. In this context, the topic of personal financial investments will be classified in an efficient manner and the risk of opportunism in advising situations will be analysed with the help of the positive principal-agent theory. The results of this analysis of informational asymmetries within financial markets give direction to the development and revision of curricula in the didactics of economic education. With the following article a sustainable theoretical fundament will be created to underscore the obligatory inclusion of this topic in curricula as well as its realisation for target groups in school text books.

Assessment of lake sensitivity to acidic deposition in national parks of the Rocky Mountains

Science.gov (United States)

Nanus, L.; Williams, M.W.; Campbell, D.H.; Tonnessen, K.A.; Blett, T.; Clow, D.W.

2009-01-01

The sensitivity of high-elevation lakes to acidic deposition was evaluated in five national parks of the Rocky Mountains based on statistical relations between lake acid-neutralizing capacity concentrations and basin characteristics. Acid-neutralizing capacity (ANC) of 151 lakes sampled during synoptic surveys and basin-characteristic information derived from geographic information system (GIS) data sets were used to calibrate the statistical models. The explanatory basin variables that were considered included topographic parameters, bedrock type, and vegetation type. A logistic regression model was developed, and modeling results were cross-validated through lake sampling during fall 2004 at 58 lakes. The model was applied to lake basins greater than 1 ha in area in Glacier National Park (n = 244 lakes), Grand Teton National Park (n = 106 lakes), Great Sand Dunes National Park and Preserve (n = 11 lakes), Rocky Mountain National Park (n = 114 lakes), and Yellowstone National Park (n = 294 lakes). Lakes that had a high probability of having an ANC concentration 3000 m, with 80% of the catchment bedrock having low buffering capacity. The modeling results indicate that the most sensitive lakes are located in Rocky Mountain National Park and Grand Teton National Park. This technique for evaluating the lake sensitivity to acidic deposition is useful for designing long-term monitoring plans and is potentially transferable to other remote mountain areas of the United States and the world.

The Department of Energy's Rocky Flats Plant: A guide to record series useful for health related research. Volume 4: Production and materials handling

International Nuclear Information System (INIS)

1995-01-01

This is the fourth in a series of seven volumes which constitute a guide to records of the Rocky Flats Plant useful for conducting health-related research. The primary purpose of Volume 4 is to describe record series pertaining to production and materials handling activities at the Department of Energy's (DOE) Rocky Flats Plant, now named the Rocky Flats Environmental Technology Site, near Denver, Colorado. History Associates Incorporated (HAI) prepared this guide as part of its work as the support services contractor for DOE's Epidemiologic Records Inventory Project. This introduction briefly describes the Epidemiologic Records Inventory Project and HAI's role in the project, provides a history of production and materials handling practices at Rocky Flats, and identifies organizations contributing to production and materials handling policies and activities. Other topics include the scope and arrangement of the guide and the organization to contact for access to these records

FINANCIAL INSTABILITY, FINANCIAL DEVELOPMENT AND POVERTY

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Ionescu Cristian

2012-12-01

Full Text Available There is a positive relationship between financial development and economic growth in short-run and long-run. Financial development is beneficial to the reduction of poverty. But the financial instability which accompanies financial development is is costly for the poor and reduces the positive effect of financial development on the reduction of poverty. The paper aims to analyze in detail the relationship and the (direct and indirect effects between these variables, taking into account their economic and social importance. It is also highlighted the correlation between the financial economy and the real economy, emphasizing the impact on social welfare involved by the interaction of the above mentioned variables.

Financial Accounting Constitution or its Referential Matrix

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Niculae Feleaga

2006-07-01

Full Text Available Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the accounting information characteristics and explicit mentions about the headings of financial statements. The mentioned characteristics of accounting information represent the basic issues for ensuring its utility. The headings represent the main categories of elements disclosed in the financial statements, like assets and liabilities – these two elements’ definitions brought radical changes both in the accounting thinking and practices. Overall, the second level’s components represent the basis for building the practice directives as a matter of recognition (identification and measurement (evaluation. Inside the third level, the recognition and measurement directives are being detailed, which will be further used by the accounting specialist in order to identify and apply the accounting standards. These two directives enclose postulates, principles and restrictions. Such specifications prove to be useful whenever precise answers must be given to relative financial information issues. Usually, it is accepted that the theoretical framework, also called the accounting framework is the standard-setting, metaphorically speaking is actually the constitution of financial accounting, or in other words, its reference matrix.

Whole-community facilitation regulates biodiversity on Patagonian rocky shores.

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Brian R Silliman

Full Text Available Understanding the factors that generate and maintain biodiversity is a central goal in ecology. While positive species interactions (i.e., facilitation have historically been underemphasized in ecological research, they are increasingly recognized as playing important roles in the evolution and maintenance of biodiversity. Dominant habitat-forming species (foundation species buffer environmental conditions and can therefore facilitate myriad associated species. Theory predicts that facilitation will be the dominant community-structuring force under harsh environmental conditions, where organisms depend on shelter for survival and predation is diminished. Wind-swept, arid Patagonian rocky shores are one of the most desiccating intertidal rocky shores ever studied, providing an opportunity to test this theory and elucidate the context-dependency of facilitation.Surveys across 2100 km of southern Argentinean coastline and experimental manipulations both supported theoretical predictions, with 43 out of 46 species in the animal assemblage obligated to living within the matrices of mussels for protection from potentially lethal desiccation stress and predators having no detectable impact on diversity.These results provide the first experimental support of long-standing theoretical predictions and reveal that in extreme climates, maintenance of whole-community diversity can be maintained by positive interactions that ameliorate physical stress. These findings have important conservation implications and emphasize that preserving foundation species should be a priority in remediating the biodiversity consequences of global climate change.

Creating financial transparency in public health: examining best practices of system partners.

Science.gov (United States)

Honoré, Peggy A; Clarke, Richard L; Mead, Dean Michael; Menditto, Susan M

2007-01-01

Financial transparency is based on concepts for valid, standardized information that is readily accessible and routinely disseminated to stakeholders. While Congress and others continuously ask for an accounting of public health investments, transparency remains an ignored concept. The objective of this study was to examine financial transparency practices in other industries considered as part of the public health system. Key informants, regarded as financial experts on the operations of hospitals, school systems, and higher education, were a primary source of information. Principal findings were that system partners have espoused some concepts for financial transparency beginning in the early 20th century--signifying an 80-year implementation gap for public health. Critical features that promote accountability included standardized data collection methods and infrastructures, uniform practices for quantitative analysis of financial performance, and credentialing of the financial management workforce. Recommendations are offered on the basis of these findings to aid public health to close this gap by framing a movement toward transparency.

FINANCIAL STABILITY OF SMALL BUSINESS: THE ESTIMATION AND DYNAMICS OF REGIONAL DEVELOPMENT

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A.U. Makarova

2008-03-01

Full Text Available In clause the problem of an estimation of financial stability of the enterprises of small business is considered. It is offered to use traditional indicators of an estimation of the financial stability, describing it in the short-term period, and such indicators as equation of monetary streams, qualitative risk-management, a level äèâåðñèôèêàöèè business and competitive position of the company for an estimation of stability in the long-term period. On the basis of data of statistical supervision over small enterprises the estimation of dynamics of results of financial activity and financial stability of small enterprises of Sverdlovsk area is lead to 2001 – 2005 is drawn a conclusion about low parameters of solvency and financial stability of small enterprises of region in comparison with normative parameters and data on the large and average enterprises. The measures directed on increase of financial stability of the enterprises of small business are offered.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS

OpenAIRE

Horbach Tatiana; Drozd Serhiy; Fedoryk Pavlo

2018-01-01

Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting...

Financial Literacy and Financial Behaviour

NARCIS (Netherlands)

Sayinzoga, Aussi; Bulte, Erwin H.; Lensink, Robert

2016-01-01

We organise a field experiment with smallholder farmers in Rwanda to measure the impact of financial literacy training on financial knowledge and behaviour. The training increased financial literacy of participants, changed their savings and borrowing behaviour and had a positive effect on the

The usefulness of fair value: the users' views within the context of the conceptual framework for financial reporting

OpenAIRE

Kluever, Izette

2012-01-01

The International Accounting Standards Board (IASB) defines the objective of financial reporting as the provision of information that is useful for decision making. Fair value is a prominent measurement basis in the financial reports of financial sector organisations. The current research integrates the concepts of fair value and usefulness in order to ascertain the extent to which fair value is deemed useful. The literature tends to group financial reporting stakeholders into distinct groups...

Historical Exposures to Chemicals at the Rocky Flats Nuclear Weapons Plant: A Pilot Retrospective Exposure Assessment

Energy Technology Data Exchange (ETDEWEB)

Robertson, Janeen Denise [Univ. of New Mexico, Albuquerque, NM (United States)

1999-02-01

In a mortality study of white males who had worked at the Rocky Flats Nuclear Weapons Plant between 1952 and 1979, an increased number of deaths from benign and unspecified intracranial neoplasms was found. A case-control study nested within this cohort investigated the hypothesis that an association existed between brain tumor death and exposure to either internally deposited plutonium or external ionizing radiation. There was no statistically significant association found between estimated radiation exposure from internally deposited plutonium and the development of brain tumors. Exposure by job or work area showed no significant difference between the cohort and the control groups. An update of the study found elevated risk estimates for (1) all lymphopoietic neoplasms, and (2) all causes of death in employees with body burdens greater than or equal to two nanocuries of plutonium. There was an excess of brain tumors for the entire cohort. Similar cohort studies conducted on worker populations from other plutonium handling facilities have not yet shown any elevated risks for brain tumors. Historically, the Rocky Flats Nuclear Weapons Plant used large quantities of chemicals in their production operations. The use of solvents, particularly carbon tetrachloride, was unique to Rocky Flats. No investigation of the possible confounding effects of chemical exposures was done in the initial studies. The objectives of the present study are to (1) investigate the history of chemical use at the Rocky Flats facility; (2) locate and analyze chemical monitoring information in order to assess employee exposure to the chemicals that were used in the highest volume; and (3) determine the feasibility of establishing a chemical exposure assessment model that could be used in future epidemiology studies.

FINANCIAL DEPTH AND FINANCIAL ACCESS IN INDONESIA

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Sigit Setiawan

2015-05-01

Full Text Available This study is intended to analyze the current levels of financial depth and financial access in Indonesia and to analyze the factors affecting them. The analysis method used was a combination of descriptive quantitative, benchmarking, and literature reviews. The conclusion is that the financial depth in Indonesia has not shown a satisfactory level since it was the lowest, or the second lowest ranked country among the sampled countries. Meanwhile, the financial access in Indonesia is relatively better than its financial depth, especially for financial markets, in which Indonesia ranks in the lower average group. From literature reviews, it can be inferred that the main factor driving the poor financial depth in Indonesia is non-competitiveness of the institutions; whereas the driving force of poor financial access in Indonesia are geographical constraints, poverty, a high income gap, and a less than effective national financial development policy.

Demonstrating the financial impact of clinical libraries: a systematic review.

Science.gov (United States)

Madden, Anne; Collins, Pamela; McGowan, Sondhaya; Stevenson, Paul; Castelli, David; Hyde, Loree; DeSanto, Kristen; O'Brien, Nancy; Purdon, Michelle; Delgado, Diana

2016-09-01

The purpose of this review is to evaluate the tools used to measure the financial value of libraries in a clinical setting. Searches were carried out on ten databases for the years 2003-2013, with a final search before completion to identify any recent papers. Eleven papers met the final inclusion criteria. There was no evidence of a single 'best practice', and many metrics used to measure financial impact of clinical libraries were developed on an ad hoc basis locally. The most common measures of financial impact were value of time saved, value of resource collection against cost of alternative sources, cost avoidance and revenue generated through assistance on grant submissions. Few papers provided an insight into the longer term impact on the library service resulting from submitting return on investment (ROI) or other financial impact statements. There are limited examples of metrics which clinical libraries can use to measure explicit financial impact. The methods highlighted in this literature review are generally implicit in the measures used and lack robustness. There is a need for future research to develop standardised, validated tools that clinical libraries can use to demonstrate their financial impact. © 2016 Health Libraries Group.

Issues in the Recognition versus Disclosure of Financial Information Debate

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Novak Aleš

2016-12-01

Full Text Available Empirical evidence from the academic literature on capital market effects of financial information placement (i.e., recognition on the face of the primary financial statements versus disclosure in the notes to the financial statements is not straightforward. Therefore, the purpose of this paper is to contribute to the recognition versus required disclosure debate in a standard-setting context by exploring possible reasons for perceived differences between recognized and disclosed amounts. These differences, in our view, arise due to demonstrated auditors’ greater tolerance for misstatement in disclosed amounts, allowed noncompliance with disclosure requirements even in strong enforcement regimes, lesser care that preparers of financial statements devote to disclosures relative to recognized items as well as behavioural factors and differential processing costs related to the users of financial information. We believe that these arguments strengthen the case for the general preference for the recognition of financial information in the standard-setting context. The original scientific contribution of this paper is to systematically identify the reasons for the differences between recognized and disclosed amounts in financial statements. As such, this paper may provide a suitable basis for the justification of certain conceptual changes in the field of international accounting standards that are currently underway.

75 FR 24599 - Order Finding That the ICE Dominion-South Financial Basis Contract Traded on the...

Science.gov (United States)

2010-05-05

..., industrial gases, pharmaceutical, aluminum and brewing.'' WGCEF describes itself as ``a diverse group of... parties.\\7\\ Comments were received from the Industrial Energy Consumers of America (``IECA''), Working... Energy Regulatory Commission (``FERC''), Natural Gas Suppliers Association (``NGSA'') and Financial...

INDICATOR SYSTEM FOR MEASUREMENT OF FINANCIAL AND ECONOMIC ACTIVITIES IN PUBLIC INSTITUTIONS

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Valeriy Dudnyk

2015-11-01

Full Text Available The object of the work is study of methods for analyzing the current financial and economic performance of a company as well as the usage of existing methods for the assessment of the company in the current and future periods. Analysis of financial and economic performance provides not only assessment of the current situation of a company, but a projection of its future behavior. Thus, the results can be used for planning and prediction. Different ways of handling of economic information are currently used in activity analysis to study the factors influencing the performance of a company and to account its reserves. An objective assessment of the financial and economic situation of the modern enterprise is the crucial part of justified decision-making. It forms the basis for determining the development strategy and acts as one of the key indicators for investors and creditors. Tracking and evaluating the effectiveness of a company requires above all comprehensive assessment of its financial and economic activities, monitoring the implementation of decisions, and identification of reserves for improvement. The process of activity analysis requires generalization of models which allow using their results both as a guide for future development of the economic system as well as a base for comparison and evaluation of the present state of the company. This enables justified decision making in particular situations and clarifies usage of existing methods for assessment of the company in the current and future periods. Results. Financial and economic activities of a company require comprehensive analysis, which may be carried out in the following steps: formulating and analyzing business objectives of the company, forming the information basis, constructing a comparison table, analyzing the data, producing a comprehensive rating score of the financial and economic situation of the company. Comprehensive rating score should take into account all

[Rocky Mountain regional low-level waste compact development and establishment of disposals

International Nuclear Information System (INIS)

1986-01-01

This Compact Issue Study was intended to determine if state institutions in the Rocky Mountain region could reduce low-level radioactive waste shipping and disposal costs through jointly shipping their low-level radioactive wastes. Public institutions in the state of Colorado were used as a test case for this study

High organic carbon export precludes eutrophication responses in experimental rocky shore communities

NARCIS (Netherlands)

Barrón, C.; Marbu, N.; Duarte, C.M.; Pedersen, M.F.; Lindblad, C.; Kersting, K.; Moy, F.; Bokn, T.

2003-01-01

We studied the effect of nutrient inputs on the carbon (C) budget of rocky shore communities using a set of eight large experimental mesocosms. The mesocosms received a range of inorganic nitrogen (N) and phosphorus (P) additions, at an N:P ratio of 16. These additions were designed to elevate the

Financial analysis as a financial management instrument

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Stehlíková Beáta

2001-12-01

Full Text Available The financial market is one of the elements of the market-oriented economy. The financial analysis is a fundamental element of the financial controlling business. The purpose of this article is to inform briefly about horizontal and vertical financial statements analysis as the source of competitive advantage of the firm. The article is divided into two parts. First describes financial analysis and financial statements generally. Second, it presents a practical contribution of the horizontal and vertical financial statements analysis at the controlled businesses as financial management tools, which identify the financial position, market behaviour, correlations between the net profit and the prohibitively cost and operating profit, the financial activities profit, the income tax etc.Business, which the analysed firm operates in asks a provable claim on the high value of fixed assets. The capital composition of the firm is call to typify for the state-owned enterprise that was transformed to private joint-stock companies. Analysis is specially pleading for the needs considering the price of the borrowed capital in the capital structure rating. Fault factor ø value talks about needs for the cost regulation. Stair-step conception used for counting of the net profit in the accountant period indicates the financial profit, alternatively loss, as the distinguished pre-tax profit element. Picture about firm’s financial results can be completed with the information about the income tax value. Form of financial analyses presented in the article entablature the accents on the necessity to compare several accounting period and on the necessity of complex understanding of statements accounting slide “en bloc”.Financial analyse makes the decision makers possible to screen potential partners before the cooperation starts. On the other side, it makes a possibility to influence the production process, sales and financial management during the accounting

Good Days on the Trail, 1938-1942: Film Footage of the Rocky Mountains, Colorado

Data.gov (United States)

National Oceanic and Atmospheric Administration, Department of Commerce — This film documents student hiking trips conducted by the University of Colorado at Boulder in the Rocky Mountains, Colorado, USA during the summers of 1938-1942....

The Derivatives as Financial Risk Management Instruments: The Case of Croatian and Slovenian Non-financial Companies

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Danijela Miloš Sprčić

2007-12-01

Full Text Available The paper analyses financial risk management practices and derivative usage in large Croatian and Slovenian non-financial companies and explores if the decision to use derivatives as risk management instruments in the analysed companies is a function of several firm’s characteristics that have been proven as relevant in making financial risk management decisions. On the basis of the research results it can be concluded that forwards and swaps are by far the most important derivative instruments in both countries. Futures as representatives of standardised derivatives together with structured derivatives are more important in the Slovenian than in the Croatian companies, while exchange-traded and OTC options are unimportant means of financial risk management in both countries. A comparative analysis conducted to explore differences between risk management practices in Slovenian and Croatian companies has shown evidence that Slovenian companies use all types of derivatives, especially structured derivatives, more intensively than Croatian companies. The survey has revealed that the explored hedging rationales have little predictive power in explaining financial risk management decisions both in Croatian and Slovenian companies. The decision to use derivatives in Croatian non-financial companies is related only to the investment expenditures-to-assets ratio which controls for costly external financing hypothesis, while the decision to use derivatives in Slovenian companies is dependent only on the size of the company. It can be argued that the characteristics of the Croatian and Slovenian firms could be found in other South-eastern European countries and that findings of this research may act as a baseline from which to generalise. Therefore, the survey results analysed in this paper also suggest a broader comparison across countries in the region. The advantage of this work is that it provides an impetus for further research to move beyond the

Appropriated Capital Used in the FY 1995 Defense Business Operations Fund Financial Statements

National Research Council Canada - National Science Library

Lane, F

1997-01-01

.... 1996 Defense Business Operations Fund consolidated financial statements were presented fairly in accordance with the "other comprehensive basis of accounting" described in Office of Management and Budget Bulletin...

Financial Institutes of Nanoindustry Development in Russia

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Strukova Tatyana Vladimirovna

2015-05-01

Full Text Available At the present stage Russia’s nanoindustry can be formed on the basis of new and old specialized financial and non-financial institutes, which form a milti-layered structure providing targeted investments for innovative projects. The active state fiscal policy plays a decisive role in the national nanoindustry formation at different stages of its development and approval. The article substantiates the need for state regulation of the nanoindustry development funding mechanism in Russia. The author characterizes the main principles, subjects, methods, tools and sources of nanoindustrialization financial mechanism. The article presents the system of Russian financial institutes of development, allowing to identify the goals, objectives, forms and tools for implementation of the functions of each of them in the process of innovative development. The author reveals the essence, types, role and interests of development institutes in the process of public and public-private funding of national innovation system. The problems of innovative projects funding, caused by the specific features of the Russian economy are designated; a number of measures aimed at coordinating the activities of financial institutions and consolidating the public and private financial resources in priority sectors and industries of the economy is proposed. The author substantiates the necessity of building a mechanism of institutional, organizational and informational interaction of the federal target programs regulation bodies focused on the development of innovative activity system, federal executive bodies and exchange institutes, as well as the coordinating mechanism allowing to maximize the effectiveness of using methods and tools for innovation support.

William L. Baker: Fire ecology in Rocky Mountain landscapes [book review

Science.gov (United States)

Daniel. Yaussy

2010-01-01

Every so often, we need something to make us question our beliefs and views of the natural order of things, to open our minds to different versions of reality so that we become better informed and open to new avenues of thought. The author comes across as slightly antagonistic in his attempt to set the record straight concerning fires in the Rocky Mountains.

New assay of protective activity of Rocky Mountain spotted fever vaccines.

Science.gov (United States)

Anacker, R L; Smith, R F; Mann, R E; Hamilton, M A

1976-01-01

Areas under the fever curves of guinea pigs inoculated with Rocky Mountain spotted fever vaccine over a restricted dose range and infected with a standardized dose of Rickettsia rickettsii varied linearly with log10 dose of vaccine. A calculator was programmed to plot fever curves and calculate the vaccine dose that reduced the fever of infected animals by 50%. PMID:823177

Financial satisfaction and financial stressors in marital satisfaction.

Science.gov (United States)

Archuleta, Kristy L; Britt, Sonya L; Tonn, Teresa J; Grable, John E

2011-04-01

Using a sample of 310 married respondents from one U.S. Midwestern state, a test was conducted to examine the association of financial satisfaction and financial stressors in a spouse's decision to stay married to the same person or leave the relationship. The role of demographic and socioeconomic variables, religiosity, psychological constructs, financial satisfaction, and financial stressors as factors influencing marital satisfaction was tested. Financial stressors were measured using a list of financial stressors adapted from the literature. Financial satisfaction was measured with a one-item scale. The Kansas Marital Satisfaction Scale was used as a validation tool to assess whether individuals would marry or not marry again. Religiosity and financial satisfaction were positively associated with marital satisfaction. A negative interaction between financial satisfaction and financial stressors was also noted. Findings suggest that respondents who are financially satisfied tend to be more stable in their marriages.

Rocky intertidal macrobenthic communities across a large-scale estuarine gradient

Directory of Open Access Journals (Sweden)

Luis Giménez

2010-03-01

Full Text Available We evaluated relationships between (1 salinity and species richness and (2 frontal zones and community structure for the rocky intertidal macrobenthic community of the Uruguayan coast. A large-scale sampling design (extent ~500 km covering 9 rocky shores across 3 intertidal levels was performed between September and November 2002. The linear relationship between salinity and species richness (minimum at the freshwater extreme and the lack of correlation between variation in salinity and richness rejected two previous empirical models, explaining variations in species richness along the salinity gradient. Other factors (e.g. turbidity may explain this discrepancy. The estuarine front defined two communities—freshwater and estuarine-marine—differing in species composition and richness. The freshwater community was characterised by low richness and few individuals confined to crevices or tide pools, and must be structured by physical processes (e.g. desiccation; the estuarine-marine community, with individuals occupying almost all available substrata, must be structured by both physical and biological processes. A marine front, separating estuarine and marine habitats, had a weak effect on community structure although estuarine and marine assemblages differed according to species characterising different functional groups. We conclude that the position of the estuarine frontal zones is important for explaining large-scale patterns of community structure in the study area.

Financial planning as a policy tool in the petroleum industry (the case study: ojsc ”SURGUTNEFTEGAS”)

Science.gov (United States)

Romanyuk, Vera; Karyakina, Anna; Vershkova, Elena; Grinkevish, Larisa; Pozdeeva, Galina

2016-09-01

The article deals with the financial planning of oil and gas company activities including capital structure optimization. One of the main tasks of up-to-date financial management is to optimize the capital structure of an organization and minimize the weighted average cost of capital. The applied method in capital structure optimization affects the research quality results, as well as management decisions. The study was conducted on the basis of OJSC "Surgutneftegas" financial statements.

A Business Intelligence Model to Predict Bankruptcy using Financial Domain Ontology with Association Rule Mining Algorithm

OpenAIRE

Martin, A.; Manjula, M.; Venkatesan, Dr. V. Prasanna

2011-01-01

Today in every organization financial analysis provides the basis for understanding and evaluating the results of business operations and delivering how well a business is doing. This means that the organizations can control the operational activities primarily related to corporate finance. One way that doing this is by analysis of bankruptcy prediction. This paper develops an ontological model from financial information of an organization by analyzing the Semantics of the financial statement...

Plutonium dissolution from Rocky Flats Plant incinerator ash

International Nuclear Information System (INIS)

Delegard, C.H.

1985-06-01

Rockwell Hanford Operations (Rockwell) soon will commence recovery of plutonium from Rocky Flats Plant incinerator ash. In preparation for this processing, Rockwell undertook literature and laboratory studies to identify, select and optimize plutonium dissolution methods for treating the ash. Ash reburning, followed by dissolution in nitric acid containing calcium fluoride, was selected as the processing method for the ash. Recommended values of process parameters were identified. Using the selected process, 99.5% plutonium recovery was achieved, leaving about 12.7 wt % heel residue for an equal weight composite of the three ashes tested. 15 refs., 26 figs

[Rocky mountain spotted fever: report of two cases].

Science.gov (United States)

Martínez-Medina, Miguel Angel; Padilla-Zamudio, Guillermo; Solís-Gallardo, Lilia Patricia; Guevara-Tovar, Marcela

2005-01-01

Rocky Mountain spotted fever (RMSF) is an acute febrile illness caused by infection with Ricketsia Rickettsii, characterized by the presence of petechial rash. Even though the etiology, clinical characteristics and availability of effective antibiotics are known, RMSF related deaths have a prevalence of 4%. In its early stages RMFS can resemble many others infectious conditions and the diagnosis can be difficult. The present paper reports two patients with RMSF; these cases underscore the importance of prompt diagnosis and appropriate antimicrobial therapy, and consider RMSF as a differential diagnosis in any patient who develops fever and rash in an endemic area.

MECHANISM OF FINANCIAL SAFETY FORMATION OF ENTERPRISES OF AGROINDUSTRIAL COMPLEX

Directory of Open Access Journals (Sweden)

Aleksandr Khomenko

2016-11-01

Full Text Available The purpose of work is research of essence of mechanism of forming of financial safety of subjects of agro-industrial complex as to the economic category. Basic financial interests of business entity and financial tasks are certain for their achievement. Considered organization of forming of financial safety of enterprises of agroindustrial complex and offered the measures of realization of the effective system of defence of subjects. The system of financial safety is directed foremost on providing of the own functioning, however, it is necessary to underline that at the same time it is a component part, both at the level of structural subdivisions of subject and at the level of industry, region, state. Financial safety of agrarian sphere is the important constituent of economic security of the state, which acquires an important value for further development of country. Methodology. Methodological basis of the article are methods of scientific cognition, which enable to expose basic conformities to law of development of the probed phenomena and processes, their key problems and priority ways of decision. Such methods are in particular used: analysis and synthesis – during research of constituents of economic security of agricultural enterprises, in particular such as financial safety, and to their aggregate on the whole; systematizations – for dismemberment and more rich in content understanding of essence of the separate probed phenomena and processes; to scientific abstraction – with the purpose of forming of theoretical generalizations and conclusions. A research result is opening of mechanism of financial safety forming of agro-industrial enterprises on the modern stage of socio-economic development of Ukraine. The offered model of strategic prognostication has for an object development of strategy of forming of financial safety of enterprises of agro-industrial complex. Such strategy must avouch for financial prospects enterprises, to

The Rocky Flats Plant Waste Stream and Residue Identification and Characterization Program (WSRIC): Progress and achievements

International Nuclear Information System (INIS)

Ideker, V.L.

1994-01-01

The Waste Stream and Residue Identification and Characterization (WSRIC) Program, as described in the WSRIC Program Description delineates the process knowledge used to identify and characterize currently-generated waste from approximately 5404 waste streams originating from 576 processes in 288 buildings at Rocky Flats Plant (RFP). Annual updates to the WSRIC documents are required by the Federal Facilities Compliance Agreement between the US Department of Energy, the Colorado Department of Health and the Environmental Protection Agency. Accurate determination and characterization of waste is a crucial component in RFP's waste management strategy to assure compliance with Resource Conservation and Recovery Act (RCRA) storage and treatment requirements, as well as disposal acceptance criteria. The WSRIC Program was rebaselined in September 1992, and serves as the linchpin for documenting process knowledge in RFP's RCRA operating record. Enhancements to the WSRIC include strengthening the waste characterization rationale, expanding WSRIC training for waste generators, and incorporating analytical information into the WSRIC building books. These enhancements will improve credibility with the regulators and increase waste generators' understanding of the basis for credible waste characterizations

Organization of Business Processes of the Company on the Basis of the Systems Approach Teners

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Vaganova Valentina

2016-01-01

Full Text Available The article considers the management specificity on the basis of the systems approach tenets and description of business processes of the industrial enterprises. As the Company is a service-provider, its functional features are taken into consideration when modeling the business processes. The authors highlight challenges the Company faces in performance management because the existing system doesn’t allow to predict the financial results at the stage of formation of orders portfolio, to evaluate adequacy of financial resources to objectives set and to operate cash flows. All these issues are considered in sufficient detail when analyzing a range of problems and are taken as a basis of the project on implementation of the budgeting system based on the process approach.

Biogeographic, cultural, and historical setting of the Northern Rocky Mountains [Chapter 2

Science.gov (United States)

S. Karen. Dante-Wood

2018-01-01

The Northern Rockies Adaptation Partnership (NRAP) includes diverse landscapes, ranging from high mountains to grasslands, from alpine glaciers to broad rivers (fig. 1.1). This region, once inhabited solely by Native Americans, has been altered by two centuries of settlement by Euro- Americans through extractive practices such as timber harvest, grazing, and mining,...

Management of spruce-fir in even-aged stands in the central Rocky Mountains

Science.gov (United States)

Robert R. Alexander; Carleton B. Edminster

1980-01-01

Potential production of Engelmann spruce and subalpine fir in the central Rocky Mountains is simulated for vario.us combinations of stand density, site quality, ages, and thinning schedules. Such estimates are needed to project future development of stands managed in different ways for various uses.

Techno-economical parameters of renewable electricity options in 2008. Draft recommendation for financial gap calculations

International Nuclear Information System (INIS)

Van Tilburg, X.; Stienstra, G.J.; Lensink, S.M.; Pfeiffer, E.A.; Cleijne, H.

2007-02-01

The results of a study on the financial gaps of renewable energy production technologies are presented. These financial gaps form the basis for determining the level of so-called MEP-subsidies (feed-in tariffs) for different renewable electricity sources and technologies. This report contains a recommendation on the financial gaps for projects in the Netherlands which are planned to be finalized in 2008. Although the report is based on careful research, the results have not been presented to stakeholders for consultation [nl

U-234/U-238 ratio: Qualitative estimate of groundwater flow in Rocky Flats monitoring wells

International Nuclear Information System (INIS)

Laul, J.C.

1994-01-01

Groundwater movement through various pathways is the primary mechanism for the transport of radionuclides and trace elements in a water/rock interaction. About three dozen wells, installed in the Rocky Flats Plant (RFP) Solar Evaporation Ponds (SEP) area, are monitored quarterly to evaluate the extent of any lateral and downgradient migration of contaminants from the Solar Evaporation Ponds: 207-A; 207-B North, 207-B Center, and 207-B South; and 207-C. The Solar Ponds are the main source for the various contaminants: radionuclides (U-238, U-234, Pu-239, 240 and Am-241); anions; and trace metals to groundwaters. The U-238 concentrations in Rocky Flats groundwaters vary from 2 (CO 3 ) 2 2- , because of the predominant bicarbonate medium

Properties of vitrified rocky flats TRUW with different waste loadings

International Nuclear Information System (INIS)

Eddy, T.L.; Sears, J.W.; Grandy, J.D.; Miley, D.V.; Erickson, A.W.; Farnsworth, R.N.; Larsen, E.D.

1994-01-01

Leach rates, phase structures, and mechanical properties of simulated Rocky Flats Plant 1st and 2nd slate sludge vitrified in an arc melter are described as a function of waste to soil fraction and method of devitrification to produce the glass-ceramic waste form. Volatile, hazardous, and transuranic (TRU) surrogate metals were added to assess dissolution effects. Zirconia and titania were also added to confirm their ability as transuranic-surrogate getters

Linkages between financial development, financial instability, financial liberalisation and economic growth in Africa

OpenAIRE

Enowbi Batuo, M.; Mlambo, Kupukile; Asongu, Simplice

2017-01-01

In the aftermath of the 2008 global financial crisis, the implications of financial liberalisation for stability and economic growth has come under increased scrutiny. One strand of literature posits a positive relationship between financial liberalisation and economic growth and development. However, others emphasise the link between financial liberalisation is intrinsically associated with financial instability which may be harmful to economic growth and development. This study assesses ...

Corporate Health and Wellness and the Financial Bottom Line

Science.gov (United States)

Conradie, Christina Susanna; van der Merwe Smit, Eon; Malan, Daniel Pieter

2016-01-01

Objective: The research objective was to test the hypothesis that corporate health and wellness contributed positively to South African companies’ financial results. Methods: The past share market performance of eligible healthy companies, based on Discovery's Healthy Company Index, was tracked under three investment scenarios and compared with the market performance on the basis of the JSE FTSE All Share Index. Results: The evidence supports the hypothesis that a culture of health and wellness provides a financial advantage, in so far as the portfolio of healthy companies consistently outperformed the market over the selected simulations. Conclusions: Given the limitations of the investigation, namely small sample size, the brevity of the period of investigation, and the reliance on accessibility sampling, the research provides the first and preliminary evidence supportive of the direct financial benefits of companies’ wellness programs. PMID:26849271

FINANCIAL STABILITY – THE PRE-REQUISIT OF A SUCCESSFUL FINANCIAL ACTIVITY

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Chirila Emil

2012-07-01

Full Text Available Essential component of social life, the economic activity is faced with the problems of permanent balance. General economic balance implies the existence of a correspondence between needs for material goods and goods possibly available; needs for labor force and manpower available; needs for financial resources and opportunities for their procurement; between revenues of the population and their possible coverage with goods and services; between needs for foreign currency resources and those potentially available in given circumstances. We believe that the financial balance of an company must reflect, through financing rates, the method of ensuring, allocating and using financial resources, on the one hand, and the economic-financial results obtained from the activity performed on the other hand, as well as reflect the relation between cash flows generated by operation activities, by investments and financing, on the one hand, and cash flows used for these activities, on the other hand. The financial balance study, according to "Cross-border research programme - performance indicators of entities in the Bihor- Hajdu Bihar Euro-region" - HURO/0901/204/2.2.3 was based on the basis of financial reporting for the years 2008-2010 for a number of 50 companies grouped in the representative activity sectors contributing to the county’s GDP performance as follows: Processing industry, Building, Building materials industry, Light industry, Agricultural products processing, Forestry and wood-processing industry, Commerce, Tourism services, Transport services. The calculation of balance indicators for the examined Bihor county companies are presented in the tables from the second chapter and briefly interpreted. It is important to note that companies which are representative for the economy of the Bihor county, possess 93,7% of the total subscribed and used capital, given that the number of public limited companies is 330 and represents only 1

Mollusc life and death assemblages on a tropical rocky shore as proxies for the taphonomic loss in a fossil counterpart

DEFF Research Database (Denmark)

Sørensen, Anne Mehlin; Surlyk, Finn

2013-01-01

a lower taxonomic agreement to the death assemblage than found in previous published studies. Rocky shore life and death assemblages thus appear to show lower taxonomic agreement compared to muddy or sandy shelf assemblages due to the mix after death with the sandy beach assemblage. A hypothetical fossil......Comparison of a modern rocky shore mollusc life assemblage from Thailand with the associated death assemblage, and interpretation of the fossilization potential of the latter, are used to investigate the fidelity in reconstruction of ancient analogues. The fauna from the death assemblage represents...... species from the rocky shore and the associated sandy pocket beaches, and only a few exotic species from other, completely different habitats are present. The environmental fidelity between the life and death assemblage is thus high, with the majority of species from the death assemblage representing...

Financial Literacy and Financial Planning in France

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Luc Arrondel

2013-07-01

Full Text Available We study financial literacy in France using the PATER survey and following the Lusardi and Mitchell (2011c approach. We find that some subpopulations are less financially literate than others: women, young and old people as well as less-educated people are more likely to face difficulties when dealing with fundamental financial concepts such as risk diversification and inflation and interest compounding. We also find some differences in financial knowledge depending on the political opinion of the respondents. Finally we show that these differences in financial knowledge are correlated with differences in the propensity to plan: people who score higher on the financial literacy questions are more likely to be engaged in the preparation of a clearly defined financial plan.

Options for the disposition of current inventory of Rocky Flats Plant residues. Revision 1

International Nuclear Information System (INIS)

Chang, L.

1994-01-01

With the end of the Cold War, much concern has been directed towards the accumulation of special nuclear material resulting from the dismantlement of a large number of nuclear weapons. This concern has opened up a debate over the final disposition of the large inventory of weapons-capable plutonium. Technologies for the conversion of plutonium into acceptable forms will need to be assessed and evaluated. Candidate strategies for interim and final disposition include a variety of immobilization techniques (vitrification in glass, ceramic, or metal), conversion to reactor fuel, or direct discard as waste. The selected disposition strategy will be chosen based upon a range of decision metrics such as expected conversion costs, equipment requirements, and waste generation. To this end, a systems analysis approach is necessary for the evaluation and comparison of the different disposition strategies. Current data on inventory of plutonium, such as that at the Rocky Flats Plant (RFP), may be useful for the evaluation and selection of candidate disposition technologies. A preliminary analysis of the residues of scrap at Rocky Flats was performed to establish a foundation for comparison of candidate strategies. About 3 metric tons of plutonium and 270 metric tons of other wastes remain in the inventory at Rocky Flats. Estimates on the equipment, facility, manpower, and cost requirements to process this inventory over a proposed 10-year cleanup campaign will provide a benchmark for comparison and assessment of proposed disposition technologies

Corporate Investments in Asian Emerging Markets: Financial Conditions, Financial Development, and Financial Constraints

OpenAIRE

Wang, Jianxin; Gochoco-Bautista, Maria Socorro; Sotocinal, Noli

2013-01-01

Motivated by the literature on the finance–growth nexus, this paper explores the mechanisms through which finance affects corporate investments and capital accumulation. We separate the effects of financial conditions from those of financial development. Based on a sample of firms from five Asian emerging economies, we find that (1) financial conditions and financial development affect corporate investments through different channels. Financial conditions affect firms' growth opportunities an...

A Financial Data Mining Model for Extracting Customer Behavior

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Mark K.Y. Mak

2011-08-01

Full Text Available Facing the problem of variation and chaotic behavior of customers, the lack of sufficient information is a challenge to many business organizations. Human analysts lacking an understanding of the hidden patterns in business data, thus, can miss corporate business opportunities. In order to embrace all business opportunities, enhance the competitiveness, discovery of hidden knowledge, unexpected patterns and useful rules from large databases have provided a feasible solution for several decades. While there is a wide range of financial analysis products existing in the financial market, how to customize the investment portfolio for the customer is still a challenge to many financial institutions. This paper aims at developing an intelligent Financial Data Mining Model (FDMM for extracting customer behavior in the financial industry, so as to increase the availability of decision support data and hence increase customer satisfaction. The proposed financial model first clusters the customers into several sectors, and then finds the correlation among these sectors. It is noted that better customer segmentation can increase the ability to identify targeted customers, therefore extracting useful rules for specific clusters can provide an insight into customers' buying behavior and marketing implications. To validate the feasibility of the proposed model, a simple dataset is collected from a financial company in Hong Kong. The simulation experiments show that the proposed method not only can improve the workflow of a financial company, but also deepen understanding of investment behavior. Thus, a corporation is able to customize the most suitable products and services for customers on the basis of the rules extracted.

Financial Audit and Spending of Appropriations

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Ivo Mijoč

2013-07-01

Full Text Available Local and district (regional governments receive various forms of revenue. The entitlement to and purpose of this income is determined by law. Likewise for companies owned by local government there are revenues with allocated use, which are also associated with the budget of the local unit. The importance of proper recording of the revenue collected, as well as claims for different types of income is significant because it affects the proper presentation of the financial statements. The presented data are the basis for making decisions, which result in opportunities to meet the needs of local communities. When it comes to the disposal of revenue collected, misconduct or even illegal activities might occur. It is crucial to spot them early on, and here the internal control system and the accounting system have a key role, as they examine the financial and other information for management purposes. The aim of the paper was to investigate irregularities in the use of local funds by examining the data obtained by Financial Audits and to show the movement of appropriations (allocated funds at the county level.

Developmental geology of coalbed methane from shallow to deep in Rocky Mountain basins and in Cook Inlet-Matanuska Basin, Alaska, USA and Canada

Science.gov (United States)

Johnson, R.C.; Flores, R.M.

1998-01-01

The Rocky Mountain basins of western North America contain vast deposits of coal of Cretaceous through early Tertiary age. Coalbed methane is produced in Rocky Mountain basins at depths ranging from 45 m (150 ft) to 1981 m (6500 ft) from coal of lignite to low-volatile bituminous rank. Although some production has been established in almost all Rocky Mountain basins, commercial production occurs in only a few. despite more than two decades of exploration for coalbed methane in the Rocky Mountain region, it is still difficult to predict production characteristics of coalbed methane wells prior to drilling. Commonly cited problems include low permeabilities, high water production, and coals that are significantly undersaturated with respect to methane. Sources of coalbed gases can be early biogenic, formed during the early stages of coalification, thermogenic, formed during the main stages of coalification, or late stage biogenic, formed as a result of the reintroduction of methane-gnerating bacteria by groundwater after uplift and erosion. Examples of all three types of coalbed gases, and combinations of more than one type, can be found in the Rocky Mountain region. Coals in the Rocky Mountain region achieved their present ranks largely as a result of burial beneath sediments that accumulated during the Laramide orogeny (Late Cretaceous through the end of the eocene) or shortly after. Thermal events since the end of the orogeny have also locally elevated coal ranks. Coal beds in the upper part of high-volatile A bituminous rank or greater commonly occur within much more extensive basin-centered gas deposits which cover large areas of the deeper parts of most Rocky Mountain basins. Within these basin-centered deposits all lithologies, including coals, sandstones, and shales, are gas saturated, and very little water is produced. The interbedded coals and carbonaceous shales are probably the source of much of this gas. Basin-centered gas deposits become overpressured

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,"…

Studies on ’Macaca mulatta’ Infected with Rocky Mountain Spotted Fever

Science.gov (United States)

1976-09-10

Mountain spotted fever (RMSF) rickettsiae. The LD50 in monkeys of the yolk-sac-grown seed stock was 10 to the 1.35th power plaque-forming units. Blood...acid glycoprotein, haptoglobin and albumin) were measured during a study in 16 male rhesus monkeys to determine the median lethal dose (LD50) of Rocky

The Financial Equalization System in Germany and Ukraine

Directory of Open Access Journals (Sweden)

Fehr Hans

2015-11-01

Full Text Available Based on the experience of European countries, practical recommendations on improving the level of financial capacity of regions in Ukraine have been developed. In the article the comparative analysis of the financial equalization system in Germany and Ukraine has been conducted, different approaches to equalization on the basis of the actual redistribution have been determined, the efficiency and transparency of the use of budgetary resources in these countries have been analyzed. The research result is the substantiation of the necessity for decentralization of tax revenues in Ukraine to reduce the volume of transfers from the State Budget to the regions. Prospects for further research in this direction are developing a reform strategy for Germany and Ukraine in order to improve the socio-economic relations between the center and regions and to make the redistribution of budgetary resources more efficient. Improving the system of financial equalization involves the use of optimization techniques taking into account the inter-regional economic and geographic ties.

Diseases of whooping cranes seen during annual migration of the Rocky Mountain flock

Science.gov (United States)

Snyder, S. Bret; Richard, Michael J.; Drewien, Roderick C.; Thomas, Nancy J.; Thilsted, John P.; Junge, Randall E.

1991-01-01

Diagnosis and treatment of ill whooping cranes of the Rocky Mountain flock was provided by a zoological facility. Cases of avian cholera, lead poisoning and avian tuberculosis were encountered. The zoo efforts were an adjunct to the U.S. Fish and Wildlife Service, Whooping Crane Recovery Plan.

Does financial literacy improve financial inclusion? Cross country evidence

OpenAIRE

Grohmann, Antonia; Klühs, Theres; Menkhoff, Lukas

2017-01-01

While financial inclusion is typically addressed by improving the financial infrastructure we show that financial literacy, representing the demand-side of financial markets, also has a beneficial effect. We study this effect at the cross-country level, which allows to consider institutional variation. Regarding "access to finance", financial infrastructure and financial literacy are mainly substitutes. However, regarding the "use of financial services", the effect of higher financial literac...

Financial Strategy of Enterprises: Formulation and Results over 2000—2009 (the Khabarovsk Territory’s example)

OpenAIRE

Ivanchenko O. G.; Kuzminova I. N.

2010-01-01

The article considers the concepts of capital and capital management strategies in the non-financial economic sector, as well as the need for analytical studies in this area in terms of strategic interests of the regional economy. Monitoring of enterprises as a methodological basis for analytical studies of the regional economy and financial strategies of enterprises is conducted. Factors that shape the differences in financial strategies at the level of enterprise groups of certain types and...

Study of the rocky Intertidal communities of central and northern California: Years 3 and 4. Volume 3 of 5

International Nuclear Information System (INIS)

Hardin, D.

1990-08-01

The study objectives are to describe seasonal and successional variation in rocky Intertidal community structure; determine the response of rocky Intertidal communities to natural and human-induced disturbances and correlate these responses with successional, seasonal, and latitudinal variation; and correlate life history information and oil toxicity data with data from this and other relevant studies. The Year III and IV report is for the third (1987) and fourth (1988) years of a five-year field experimental study investigating two biological assemblages, the Mytilus assemblage and the Endocladia/Mastocarpus papillatus assemblage, that are being studied at six sites along the California coast. Experimental treatments include clearing three plots in spring 1985 and three plots in fall 1985. Data from the program will be correlated with oil toxicity data and other studies to provide indications of the long term effects of an oil spill on rocky Intertidal communities. The report is volume 3 of a 5 volume set

Circumscribing campo rupestre – megadiverse Brazilian rocky montane savanas

Directory of Open Access Journals (Sweden)

RJV. Alves

Full Text Available Currently campo rupestre (CR is a name accepted and used internationally by botanists, zoologists, and other naturalists, usually applied to a very specific ecosystem, despite the lack of a consensual published circumscription. We present a tentative geographic circumscription of the term, combining data on climate, geology, geomorphology, soil, flora, fauna and vegetation. The circumscription of campo rupestre proposed herein is based on the following premises: (1 the classification of vegetation is not an exact science, and it is difficult to attain a high degree of consensus to the circumscription of vegetation names; (2 despite this, vegetation classification is useful for conservation and management. It is thus desirable to circumscribe vegetation types with the greatest attainable precision; (3 there is a need to preserve all montane and rocky vegetation types, regardless of classification, biome, etc; (4 the CRs are formed by a complex mosaic of vegetation types including rock-dwelling, psammophilous, aquatic, epiphytic, and penumbral plant communities. Campos rupestres stricto sensu are a Neotropical, azonal vegetation complex endemic to Brazil, forming a mosaic of rocky mountaintop “archipelagos” inserted within a matrix of zonal vegetation, mainly in the Cerrado and Caatinga provinces of the Brazilian Shield (southeastern, northeastern and central-western regions, occurring mainly above 900 m asl. up to altitudes exceeding 2000 m, having measured annual precipitation between 800 and 1500 mm, and an arid season of two to five months.

Financial outlook for the Canadian gas industry

International Nuclear Information System (INIS)

Friedenberg, B.

1995-01-01

The financial outlook for the Canadian gas industry depends on the outlook for gas prices at Canadian producing basins, the cost of producing in Canada and the volume of production of Canadian natural gas. Price, cost and volume determine the health of the Canadian industry. Industry's costs are the basis of the supply (volume) offered on the market and price is determined by the interaction of supply and demand. (author)

ASSESSMENT OF BANKING ASSETS ON FINANCIAL RISK MANAGEMENT - ALBANIAN CASE

Directory of Open Access Journals (Sweden)

ADRIATIK KOTORRI

2014-02-01

Full Text Available Recognizing the asset value dynamics volatility of the financial institutions and the importance of its recognition both for financial reporting purposes and risk management effect, this paper aims to provide a practical model for the assets and financial institutions evaluation especially banks. It also aims to present a model to measure the value of banking assets for the purposes of risk management as an opportunity to identify in an early moment the banking risks. The paper develops the bank assets assessment forms and the basis of mathematical modeling of this assessment in general. He identifies also the evaluation factors as for example time to maturity, interest rate market for the assets (YTM, the interest rate agreed, the early repayment of the loan, interest ceilings and floors, off-balance sheet treatment, etc..

Ways of improvement of financial provision of industrial development

Directory of Open Access Journals (Sweden)

Shemyakina Natalya V.

2013-03-01

Full Text Available The article conducts the study of the state of financial provision of industrial development under modern conditions and justifies main ways of improvement and prospects of investment financing of technical development of the production potential. Classical theses and fundamental works of foreign and domestic scientists, statistical indicators and results of author’s studies of the problems of financing of technical development of industry became the methodological basis of the study. Using the conducted analysis of the state of financing the industrial development in Ukraine, potential sources of financial resources of development of the production potential (profit, depreciation, means of financial institutions and leasing, condition of the state financial support of technical development of the industrial sector and taking into account the modern experience of foreign countries, the article justifies main ways of improvement of the financial provision of industrial development. The proposed ways of improvement of financial provision of industrial development are based on: orientation at the modern model with attraction of all potential investment sources; state-private co-financing of investment projects of production development; de-centralisation of the state support through the use of various channels of support of the processes of industrial development; and formation of the market infrastructure of ensuring of financing of the innovation and investment process in industry.

Quality of Financial Policies and Financial System Stress

OpenAIRE

Udaibir S Das; Plamen Yossifov; Richard Podpiera; Dmitriy L Rozhkov

2005-01-01

In this paper, we develop multi-country indices of financial system stress and quality of financial policies and use them in regression analysis of the determinants of financial stress. We find that countries with higher quality of financial policies are better able to contain the effects of macroeconomic pressures on the overall level of stress in the financial system. They are also in a better position to ensure sustainable development of the financial system.

Why Financial Advice Cannot Substitute for Financial Literacy?

OpenAIRE

M. Debbich

2015-01-01

This paper examines the ability of financial advice provided by sellers of financial services to substitute for financial literacy of customers. I set up a simple theoretical model in which an informed financial advisor communicates with a less informed customer of financial services. Given the existence of a conflict of interest from the advisor's perspective, the model predicts that only well financially sophisticated customers receive relevant information from the advisor. This fact tends ...

Effective development of the entities on the basis of forecasting of financial and economic activities

Directory of Open Access Journals (Sweden)

I. I. Shanin

2017-01-01

Full Text Available In article, the questions connected with approach on effective development of industrial enterprises on the example of the furniture entities are considered. Effective development of the entities is directed to cost reduction in case of production and implementation of products, for improvement of indicators of financial and economic activities. The research is conducted on the example of the furniture entities of the Voronezh region and Krasnodar Krai. Any entity constantly uses these or those resources connected with material, labor and finance costs. All resources, which are consumed during a certain production cycle, create a cost budget or the expense plan of the entity, which are the most important economic indicators of activities of any entity. Not always at the entities the attention is properly paid to forecasting of production expenses for a further stage of functioning. Most the entities will organize the activities in such a way that current plans pass from year to year, and at the same time the alternative ways directed to cost reduction in case of production and further sales of products aren't considered. Any entity needs forecasting and planning of costs for the following production stages, for the purposes of innovative development and effective functioning of productive activity of the entity. First, it is necessary for assessment of opportunities when financing productive activity and for further scheduling of expenses, directed to cost reduction and cost reallocation. Having analysed activities of the entities and having studied accounting (financial records, it is revealed that at the entities in 2015 in comparison with 2014, there was a decrease in outputs, but at the same time, the loss is observed. Based on the carried-out analysis, on the example of financial and economic activities of JSC GRAFSKOYE and JSC GKMF, conclusions are drawn, cost reduction allowances in case of production are revealed, and recommendations in

The State Fiscal Policy: Determinants and Optimization of Financial Flows

Directory of Open Access Journals (Sweden)

Sitash Tetiana D.

2017-03-01

Full Text Available The article outlines the determinants of the state fiscal policy at the present stage of global transformations. Using the principles of financial science it is determined that regulation of financial flows within the fiscal sphere, namely centralization and redistribution of the GDP, which results in the regulation of the financial capacity of economic agents, is of importance. It is emphasized that the urgent measure for improving the tax model is re-considering the provision of fiscal incentives, which are used to stimulate the accumulation of capital, investment activity, innovation, increase of the competitiveness of national products, expansion of exports, increase of the level of the population employment. The necessity of applying the instruments of fiscal regulation of financial flows, which should take place on the basis of institutional economics emphasizing the analysis of institutional changes, the evolution of institutions and their impact on the behavior of participants of economic relations. At the same time it is determined that the maximum effect of fiscal regulation of financial flows is ensured when application of fiscal instruments is aimed not only at achieving the target values of parameters of financial flows but at overcoming institutional deformations as well. It is determined that the optimal movement of financial flows enables creating favorable conditions for development and maintenance of financial balance in the society and achievement of the necessary level of competitiveness of the national economy.

Financial Support of the Forestry Complex Development Priorities: Diversification of Forms and Means

OpenAIRE

Golyan Vasyl A.; Holub Oleh A.

2016-01-01

It is found that at the present stage the funding of the forestry complex development priorities occurs in the following forms: 1) the budget financing of reforestation; 2) financial support of forestry and forest protection projects with the use of funds raised by public and private entities of forest entrepreneurship on the basis of self-financing activities; 3) the receiving of financial resources by forestry entrepreneurship entities as a result of compensation of losses...

Fundamentals of futures, options, basis and derivatives

Energy Technology Data Exchange (ETDEWEB)

Jones, D. [TD Securities Inc., Toronto, ON (Canada)

1997-08-01

Characteristic features of futures and options contracts, basis differentials and derivatives were defined and explained. A futures contract refers to an exchange-traded supply contract between a buyer and a seller where the buyer is obligated to take delivery and the seller is obligated to provide delivery of a fixed amount of a commodity at a predetermined price at a specified location. In contrast, an option contract gives the purchaser the right, but not the obligation, to buy or sell the underlying commodity at a certain price on or before an agreed date. Basis differential refers to the discount between two distinct delivery points to reflect the relative value of a commodity, such as natural gas, at those points. Advantages and disadvantages of futures and options contacts, the factors affecting options pricing, and basis differentials, and the methods of calculating basis differentials were described. The nature and intricacies of derivatives, their benefits, in particular their use as a tool for the effective management of the volatilities associated with the oil and gas industry were explained. Their shortcomings such as the high liquidity risk, were also described. Examples of derivative transactions were provided to illustrate the interrelationships of futures/options/derivatives, and their role in financial risk management.

Fundamentals of futures, options, basis and derivatives

International Nuclear Information System (INIS)

Jones, D.

1997-01-01

Characteristic features of futures and options contracts, basis differentials and derivatives were defined and explained. A futures contract refers to an exchange-traded supply contract between a buyer and a seller where the buyer is obligated to take delivery and the seller is obligated to provide delivery of a fixed amount of a commodity at a predetermined price at a specified location. In contrast, an option contract gives the purchaser the right, but not the obligation, to buy or sell the underlying commodity at a certain price on or before an agreed date. Basis differential refers to the discount between two distinct delivery points to reflect the relative value of a commodity, such as natural gas, at those points. Advantages and disadvantages of futures and options contacts, the factors affecting options pricing, and basis differentials, and the methods of calculating basis differentials were described. The nature and intricacies of derivatives, their benefits, in particular their use as a tool for the effective management of the volatilities associated with the oil and gas industry were explained. Their shortcomings such as the high liquidity risk, were also described. Examples of derivative transactions were provided to illustrate the interrelationships of futures/options/derivatives, and their role in financial risk management

Financial aspects of decommissioning

International Nuclear Information System (INIS)

Chirica, T.; Havris, A.

2003-01-01

European Commission adopted recently two proposals of Directives designed to pave the way for a Community approach to the safety of nuclear power plants and the processing of radioactive waste. Nuclear safety cannot be guaranteed without making available adequate financial resources. With regard, in particular, to the decommissioning of nuclear facilities, the Directive defines the Community rules for the establishment, management and use of decommissioning funds allocated to a body with legal personality separate from that of the nuclear operator. In order to comply with the acquis communautaire, Romanian Government issued the Emergency Ordinance no. 11/2003 which set up the National Agency for Radioactive Waste (ANDRAD) and soon will be established the financial mechanism for raising the necessary funds. Societatea Nationala 'Nuclearelectrica' S.A. operates, through one of its branches, Cernavoda NPP Unit 1 and has to prepare its decommissioning strategy and to analyze the options to assure the financing for covering the future costs. The purpose of this paper is to clarify the financial systems' mechanisms to the satisfaction of the nuclear operator obligations, according to the disbursement schedule foreseen by decommissioning projects . The availability of cash to pay for all the decommissioning expenditure must be foreseen by setting up assets and establishing a suitable financing plan. The different practices of assets management shall be presented in this paper on the basis of the international experience. Some calculation samples shall be given as an illustration. (author)

Financial System of Malaysia: the Concept of Financial Dispute

Directory of Open Access Journals (Sweden)

Evgenia E. Frolova

2017-01-01

Full Text Available Purpose: the article examines the main problems associated the new regulatory acts of Malaysia – the Financial Services Act of 2013 and the Islamic Financial Services Act of 2013; The characteristics of the legal status of the "Ombudsman for financial services" are listed, types of financial disputes subject to settlement under the "financial ombudsman scheme" are listed, parties to the financial dispute are identified. To achieve this goal, the article must solve the following tasks: to determine whether there are institutions in Malaysia that provide services for resolving financial disputes; to investigate the main problems associated with the definition of the concept and types of financial dispute, the conditions for the transfer of a financial dispute to the competent authority. Methods: this article is based on an interdisciplinary concept of research, which allowed to distinguish the distinctive features of the legal regulation of the settlement of financial disputes in Malaysia. Results: according to the provisions of the new laws of Malaysia, namely the Financial Services Act of 2013 and the Islamic Financial Services Act of 2013, a financial dispute should be understood as a dispute, to which the parties are a financial consumer and a financial service provider provider. Financial disputes include disputes in the field of insurance and Islamic insurance, as well as disputes over bank cards, bank accounts, ATMs, Internet banking, mobile banking, and others. The main body for the settlement of financial disputes is the Financial Ombudsman. The competence of the financial ombudsman is limited by the amount of the claim of 250,000 ringgit (about 4.5 million rubles, under insurance claims – 10,000 ringgit, in the field of unauthorized transactions – 25,000 ringgit. The procedure for resolving a financial dispute, which in Malaysia is referred to as the "scheme of a financial ombudsman", is established by the Central Bank of Malaysia

Evaluation of safety assessment methodologies in Rocky Flats Risk Assessment Guide (1985) and Building 707 Final Safety Analysis Report (1987)

International Nuclear Information System (INIS)

Walsh, B.; Fisher, C.; Zigler, G.; Clark, R.A.

1990-01-01

FSARs. Rockwell International, as operating contractor at the Rocky Flats plant, conducted a safety analysis program during the 1980s. That effort resulted in Final Safety Analysis Reports (FSARs) for several buildings, one of them being the Building 707 Final Safety Analysis Report, June 87 (707FSAR) and a Plant Safety Analysis Report. Rocky Flats Risk Assessment Guide, March 1985 (RFRAG85) documents the methodologies that were used for those FSARs. Resources available for preparation of those Rocky Flats FSARs were very limited. After addressing the more pressing safety issues, some of which are described below, the present contractor (EG ampersand G) intends to conduct a program of upgrading the FSARs. This report presents the results of a review of the methodologies described in RFRAG85 and 707FSAR and contains suggestions that might be incorporated into the methodology for the FSAR upgrade effort

Location of external state financial control in national control system of Ukraine

Directory of Open Access Journals (Sweden)

N.G. Vygovska

2016-12-01

Full Text Available The article estimates the theoretical basis of the external state financial control in Ukraine in the context of defining its place in the formation of the functional areas of internal and external controls in order to eliminate duplication of a single national control system. The authors have investigated the scientific approaches to the interpretation of the concept of «external state financial control», «internal financial control», «public audit» in order to eliminate terminological confusion. It were found the differences between the external and internal financial control on the basis of comparative characteristics of such features as the entity controlling entities, controlled objects, object methods, and direction control. The concept of internal and external controls are considered to expedient to communicate with the system in which this control is identified. «Internal» in this case is identical intra-control, that is located within the executive branch, while an external control is not included in it and is external to the executive bodies of the controlled institution, and is not related to them and, as a consequence, independent. The authors suggest to form a unified system of state financial control, a clear distinction between internal and external powers of species. The authors consider that appropriate in this context will be the adoption of a single legislative act «About State Financial Control», the proposed structure is introduced in the article. Implementation of this law will contribute to the clear division of functional areas of the state control (internal and external, the elimination of departmental conflicts, and promote the formation of a single integrated control system in Ukraine, able to counteract abuses and prevent the possible loss of budgetary funds.

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.

THE USE OF OFFSHORE JURISDICTIONS IN INTERNATIONAL FINANCIAL FITTINGS

Directory of Open Access Journals (Sweden)

DANIELA RADU

2012-05-01

Full Text Available Essential legal and financial Structures, sometimes complex, had until recently been small and medium entrepreneurs away from the use of offshore jurisdictions, but the constraints of increasingly heavy taxation of excessive in certain States, you push even those with limited resources to use in these jurisdictions to protect revenue. The purpose of this research is to analyze the offshore jurisdictions in order to determine the possibilities of useof their disadvantages in order to improve measures to combat tax evasion, as well as for the use of their advantages in order to reduce illegal migration and regular employment of capital through the analysis of specific cases of the use of offshore jurisdictions – Case Frabklin Jurado, The Bank of Commerce and Credit InternationalAmerican Express Bank International. Scientific novelty and originality of the investigation consists of:-the identification on the basis of international practice, some offshore jurisdictions specific items in order to reflect their fiscal policies (trade and investment, etc.-analysis of cases of the use of offshore jurisdictions in international financial fittings (such as the Bank of Credit and Commerce International; Franklin Jurado; American Express Bank International,-identification of the impact paradisurilor tax and offshore financial centres of the world economy– revealing secret financial transactions carried out within the framework of ofssore, research instruments jurisdictions and management techniques of cadrulacestor tax jurisdictions.It is interesting to be seen through the prism of analysis of economic-fiscal financiare if a competition is beneficial or not for the welfare of States and to what extent this competition will have a say in future developments and tax paradisurilor finanaciare offshore centres. In conclusion, I appreciate that in order to survive successfully in the global economy of the future, offshoreJurisdictions should promote a

Does financial education impact financial literacy and financial behavior, and if so, when?

OpenAIRE

Kaiser, Tim; Menkhoff, Lukas

2017-01-01

A meta-analysis of 126 impact evaluation studies finds that financial education significantly impacts financial behavior and, to an even larger extent, financial literacy. These results also hold for the subsample of randomized experiments (RCTs). However, intervention impacts are highly heterogeneous: financial education is less effective for low-income clients as well as in low- and lowe...

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.

Financial Stress Indices and Financial Crises

NARCIS (Netherlands)

Vermeulen, Robert; Hoeberichts, Marco; Vasicek, Borek; Zigraiova, Diana; Smidkova, Katerina; de Haan, Jakob

This paper develops a Financial Stress Index (FSI) for 28 OECD countries and examines its relationship to crises using a novel database for financial crises. A stress index measures the current state of stress in the financial system and summarizes it in a single statistic. Our results suggest that

22 CFR Appendix B to Part 218 - List of Types of Federal Financial Assistance

Science.gov (United States)

2010-04-01

... by the United States International Communication Agency Subject to Age Discrimination Regulations... BASIS OF AGE IN PROGRAMS OR ACTIVITIES RECEIVING FEDERAL FINANCIAL ASSISTANCE Pt. 218, App. B Appendix B...

RCRA Part B permit modifications for cost savings and increased flexibility at the Rocky Flats Environmental Technology Site

International Nuclear Information System (INIS)

Jierree, C.; Ticknor, K.

1996-10-01

With shrinking budgets and downsizing, a need for streamlined compliance initiatives became evident at the Rocky Flats Environmental Technology Site (RFETS). Therefore, Rocky Mountain Remediation Services (RMRS) at the RFETS successfully and quickly modified the RFETS RCRA Part B Permit to obtain significant cost savings and increased flexibility. This 'was accomplished by requesting operations personnel to suggest changes to the Part B Permit which did not diminish overall compliance and which would be most. cost beneficial. The U.S. Department of Energy (DOE) subsequently obtained approval of those changes from the Colorado Department of Public Health and the Environment (CDPHE)

National financial institutions and technological development

Energy Technology Data Exchange (ETDEWEB)

Ramesh, J

1979-12-01

The impact of technological policies on non-technological institutions is examined to see what some of the side effects are and how they can serve the needs of the local financial and productive sector. The interrelationships of the national financial systems with government departments, local infrastructure, local private sector, and international financing agencies are examined in the historical context of several development projects. The wrong emphasis is shown to be used by many technological planners, whose first consideration should be to build a loca planning and investment capability and to train local human resources to assume a decision-making role. The neglect seen in India, Brazil, and other countries is traced to the motivation of the industrial enterprises. A more-suitable technological policy could introduce the concepts of loan evaluation on the basis of technological criteria and fiscal incentives. 24 references, 1 figure, 4 tables. (DCK)

The Cash Flow as Financial Management Tool For Small Businesses

Directory of Open Access Journals (Sweden)

Osmar Siena

2015-06-01

Full Text Available This study is engaged on the axis of Financial Management, with research into the factors controlling corporation in small business finance. It has as main objective to analyze the cash flow tool as a tool for financial management and specific process to describe the use of the Cash Flow tool objectives; analyze the feasibility of implementing the Cash Flow tool as an instrument of financial management and suggest proposals for suitability for deployment of Cash Flows as a financial management system. Facing these objectives the research uses the precedence of qualitative methodology and applies the instruments on-site visit, interview and questionnaire to collect data. Descriptive analysis that confront the theoretical basis and the data obtained from research is used. With the completion of the analysis the following results were achieved: description of business processes researched; identifying the needs and forms of control currently used and presentation of improvement measures for the adjustment of non-conformities identified. The study contributes to both the academic improvement by analyzing the real situation of the company, as well as it serves as a recommendation to companies embracing similar difficulties in financial management.

ROCKY EXTRASOLAR PLANETARY COMPOSITIONS DERIVED FROM EXTERNALLY POLLUTED WHITE DWARFS

International Nuclear Information System (INIS)

Klein, B.; Jura, M.; Zuckerman, B.; Koester, D.

2011-01-01

We report Keck High Resolution Echelle Spectrometer data and model atmosphere analysis of two helium-dominated white dwarfs, PG1225–079 and HS2253+8023, whose heavy pollutions most likely derive from the accretion of terrestrial-type planet(esimal)s. For each system, the minimum accreted mass is ∼10 22 g, that of a large asteroid. In PG1225–079, Mg, Cr, Mn, Fe, and Ni have abundance ratios similar to bulk Earth values, while we measure four refractory elements, Ca, Sc, Ti, and V, all at a factor of ∼2-3 higher abundance than in the bulk Earth. For HS2253+8023 the swallowed material was compositionally similar to bulk Earth in being more than 85% by mass in the major element species, O, Mg, Si, and Fe, and with abundances in the distinctive proportions of mineral oxides—compelling evidence for an origin in a rocky parent body. Including previous studies we now know of four heavily polluted white dwarfs where the measured oxygen and hydrogen are consistent with the view that the parents' bodies formed with little ice, interior to any snow line in their nebular environments. The growing handful of polluted white dwarf systems with comprehensive abundance measurements form a baseline for characterizing rocky exoplanet compositions that can be compared with bulk Earth.

Land disposal restriction (LDR) waste management strategy at Rocky Flats

International Nuclear Information System (INIS)

Tyler, R.W.; Anderson, S.A.; Rising, T.L.

1993-01-01

The Rocky Flats Plant (RFP) is a government-owned, contractor-operated facility which is a part of the nationwide DOE nuclear weapons production complex. Rocky Flats has accumulated (and will continue to generate) a substantial quantity of mixed waste subject to regulation under the land disposal restrictions (LDR) of the Resource Conservation and Recovery Act (RCRA). These waste streams include low level mixed waste and transuranic mixed waste which are LDR primarily due to solvent and heavy metal contamination. DOE and EPA have entered into a Federal Facility Compliance Agreement (FFCA) which requires actions to be taken to ensure the accurate identification, safe storage and minimization of LDR mixed wastes prior to their ultimate treatment and/or disposal. As required by the FFCA, DOE has prepared a Comprehensive Treatment and Management Plant (CTMP) which describes the strategy and commitments for bringing LDR wastes at RFP into compliance with applicable regulations. This strategy includes waste characterization and reclassification, utilization of existing commercial and DOE treatment capacity, as well as, the development and implementation of treatment systems (and other management systems) for the purpose of achieving LDR regulatory compliance and ultimate waste disposal. This paper will give an overview of this strategy including a description of the major waste streams being addressed, the regulatory drivers, and plans and status of ongoing treatment systems technology development and implementation efforts

Financial Analysis of the Financial Institutions Sector in Kosovo

Directory of Open Access Journals (Sweden)

Vlora Prenaj

2015-12-01

Full Text Available Paper work “Financial analysis of the financial institutions sector in Kosovo” treats financial sector in Kosovo. Paper work contains the current position of the economy, economic prospects and macroeconomic projections for the financial sector in Kosovo, future potential and possibilities of financial sector in Kosovo. The main goal of this research is financial analysis of Kosovo financial institutions sector - overview of key indicators. This research evaluates the performances of commercial bank’s profitability, which have operated in the market during the period 2006-2012. This research is conducted through financial analysis coefficients: Return on Equity, Return on assets and Cost to Income. Test t-Student is used to analyze the profitability for the period 2006/2007 before the financial crisis and the period 2011/2012 after financial crisis.

Assessing efficiency of formation of the bank’s system of financial controlling

Directory of Open Access Journals (Sweden)

Chmutova Irina N.

2014-01-01

Full Text Available The article offers a scientific and methodical approach to assessment of efficiency of formation of the bank’s system of financial controlling, which takes into account two components – assessment of efficiency of team work on introduction of financial controlling as an investment project. This would allow identification of expediency of investments into the project on introduction and taking into account not only professional level of the team but also psychological distinctive features of its each member. In order to determine correlations of the assessment components the article forms a matrix that would serve as a basis for development of the necessary complex of actions with respect to increase of the bank’s financial controlling efficiency.

Assessment of Mechanisms Impacting N-Nitrosodimethylamine Fate Within the North Boundary Containment System, Rocky Mountain Arsenal

National Research Council Canada - National Science Library

Gunnison, Douglas

1997-01-01

Rocky Mountain Arsenal (RMA) was for many years a site of military chemical weapons manufacturing activities, including manufacture and assembly of weapons containing intermediate and toxic chemical end-products, incendiary...

Quality control activities in support of the plutonium workers study. Assessment of coding consistency for data collected at Rocky Flats

International Nuclear Information System (INIS)

Reyes, M.; Wilkinson, G.S.; Acquavella, J.F.

1984-03-01

The Plutonium Workers Study is a multifaceted epidemiologic investigation of workers at six Department of Energy (DOE) facilities: Los Alamos, Rocky Flats, Mound, Savannah River, Oak Ridge, and Hanford. Information from a variety of record sources has been collected and abstracted for these studies. This report considers the accuracy of the demographic, occupational, and radiation exposure data collected for studies at Rocky Flats. the majority of the information was accurately abstracted, and analyses based on these data may be conducted

Impacts and effects of ocean warming on intertidal rocky habitats

OpenAIRE

Hawkins, Stephen J.; Evans, A J; Firth, L B; Genner, Martin J; Herbert, R J H; Adams, L C; Moore, P J; Mieszkowska, N; Thompson, R.C.; Burrows, M.T.; Fenberg, P.B.

2016-01-01

• Intertidal rocky habitats comprise over 50% of the shorelines of the world, supporting a diversity of marine life and providing extensive ecosystem services worth in the region of US$ 5-10 trillion per year. • They are valuable indicators of the impacts of climate change on the wider marine environment and ecosystems. • Changes in species distributions, abundance and phenology have already been observed around the world in response to recent rapid climate change. • Species-level responses w...

East Asian Financial Cycles: Asian vs. Global Financial Crises

OpenAIRE

Akira Kohsaka; Jun-ichi Shinkai

2014-01-01

We examine the role of financial shocks in business cycles in general and in financial crises in particular in East Asia (Indonesia, Korea, Malaysia and Thailand) since the 1990s. Estimating a Financial Conditions Index, we found that financial shocks explain most of business downturns in all the economies in the Asian Financial Crisis (AFC) in 1997-98, but that the effects of financial shocks are diverse across economies in the Global Financial Crisis (GFC) in 2008-09. In the GFC, the financ...

LHC Report: Rocky re-start

CERN Multimedia

Barbara Holzer for the LHC Team

2012-01-01

A rocky re-start with beam followed a successful machine development period and the first technical stop of 2012. Today, Friday 11 May, the machine began running again with 1380 bunches.   A short, two-day machine development period was successfully completed on 21-22 April. It focused on topics relevant for the 2012 physics beam operation. This was then followed by a five-day technical stop, the first of the year. The technical stop finished on time on Friday 26 April. The re-start with beam was somewhat tortuous and hampered by an unlucky succession of technical faults leading to extended periods of downtime. The planned intensity increase was put on hold for three days with the machine operating with 1092 bunches and a moderate bunch intensity of 1.3x1011 protons. This delivered a reasonable peak luminosity of 3.6x1033 cm-2s-1 to ATLAS and CMS. Higher than usual beam losses were observed in the ramp and squeeze, and time was required to investigate the causes and to implement mitigati...

78 FR 48183 - Rocky Mountain Arsenal National Wildlife Refuge, Commerce City, CO; Comprehensive Conservation...

Science.gov (United States)

2013-08-07

... Plan and Environmental Impact Statement; Two Ponds National Wildlife Refuge, Arvada, CO; Comprehensive... prepare a Comprehensive Conservation Plan (CCP) and an Environmental Impact Statement (EIS) for the Rocky..., including more than 120 species of birds, coyote and red fox, muskrat, raccoon, and beaver, deer, several...

Corporate financial restructuring in Asia: implications for financial stability

OpenAIRE

Michael Pomerleano

2007-01-01

Corporate financial fragility preceding the Asian financial crisis heightened vulnerabilities. Many countries in the region undertook significant corporate financial restructuring after the crisis, with some countries bouncing back much faster than others. These sounder corporate financial practices bode well for financial stability.

FINANCIAL INFORMATION, EFFECTS OF FINANCIAL INFORMATION ON ECONOMIC DECISION

Directory of Open Access Journals (Sweden)

TAK ISA

2010-12-01

Full Text Available Financial information has, indisputably, an important effect in economics. To form an effective capital market, financial information must be reliable and accurate. Misleading financial information always has a negative impact on economic decision taken by users. It is known that financial information as the cornerstone of financial markets, can improve economic performance in several ways. Nowadays we are facing economic crisis due to irregularities of presentation of financial statements to users. Misunderstandings cause economic recession. Detection of fraudulent financial information, is an important issue facing the auditing profession. Currently, bankruptcy of companies around the world, leaves millions of people without jobs, this is caused by financial information which is manipulated by companies. The purpose of this paper is to analyze the effects of errors and manipulation committed in the financial information sector on the real economy. Also one of the purposes of this paper is to analyze error and fraud in financial statements how it effects the real economy and the reasons for committing fraud in financial statements. Also, several suggestions are included in this study about actions that can be taken to prevent errors and manipulation in financial information.

Self-Reported Treatment Practices by Healthcare Providers Could Lead to Death from Rocky Mountain Spotted Fever

OpenAIRE

Zientek, Jillian; Dahlgren, F. Scott; McQuiston, Jennifer H.; Regan, Joanna

2013-01-01

Among 2012 Docstyle survey respondents, 80% identified doxycycline as the appropriate treatment for Rocky Mountain spotted fever in patients ≥8 years old, but only 35% correctly chose doxycycline in patients

Financial Liberalization and Financial Fragility

OpenAIRE

Enrica Detragiache; Asli Demirgüç-Kunt

1998-01-01

The authors study the empirical relationship between banking crises and financial liberalization using a panel of data for 53 countries for 1980-95. They find that banking crises are more likely to occur in liberalized financial systems. But financial liberalization's impact on a fragile banking sector is weaker where the institutional environment is strong--especially where there is respect for the rule of law, a low level of corruption, and good contract enforcement. They examine evidence o...

Effects of climate change on forest vegetation in the northern Rockies [Chapter 5

Science.gov (United States)

Robert E. Keane; Mary Frances Mahalovich; Barry L. Bollenbacher; Mary E. Manning; Rachel A. Loehman; Terrie B. Jain; Lisa M. Holsinger; Andrew J. Larson

2018-01-01

Increasing air temperature, through its influence on soil moisture, is expected to cause gradual changes in the abundance and distribution of tree, shrub, and grass species throughout the Northern Rockies, with drought tolerant species becoming more competitive. The earliest changes will be at ecotones between lifeforms (e.g., upper and lower treelines). Ecological...

Effects of climate change on ecological disturbance in the northern Rockies

Science.gov (United States)

Loehman, Rachel A.; Bentz, Barbara J.; DeNitto, Gregg A.; Keane, Robert E.; Manning, Mary E.; Duncan, Jacob P.; Egan, Joel M.; Jackson, Marcus B.; Kegley, Sandra; Lockman, I. Blakey; Pearson, Dean E.; Powell, James A.; Shelly, Steve; Steed, Brytten E.; Zambino, Paul J.; Halofsky, Jessica E.; Peterson, David L.

2018-01-01

Disturbances alter ecosystem, community, or population structure and change elements of the biological and/or physical environment. Climate changes can alter the timing, magnitude, frequency, and duration of disturbance events, as well as the interactions of disturbances on a landscape, and climate change may already be affecting disturbance events and regimes. Interactions among disturbance regimes, such as the cooccurrence in space and time of bark beetle outbreaks and wildfires, can result in highly visible, rapidly occurring, and persistent changes in landscape composition and structure. Understanding how altered disturbance patterns and multiple disturbance interactions might result in novel and emergent landscape behaviors is critical for addressing climate change impacts and for designing land management strategies that are appropriate for future climates This chapter describes the ecology of important disturbance regimes in the Northern Rockies region, and potential shifts in these regimes as a consequence of observed and projected climate change. We summarize five disturbance types present in the Northern Rockies that are sensitive to a changing climate--wildfires, bark beetles, white pine blister rust (Cronartium ribicola), other forest diseases, and nonnative plant invasions—and provide information that can help managers anticipate how, when, where, and why climate changes may alter the characteristics of disturbance regimes.

Financial Health of a Commercial Insurance Company and its Coherences

Directory of Open Access Journals (Sweden)

Svatopluk Nečas

2016-05-01

Full Text Available Purpose of the article: The main purpose of the article is to define the term “financial health of a commercial insurance company” and identify the factors that influence management and its economic results of a commercial insurance company. The above mentioned term will be faced with other similar terms such as financial stability, financial strength, solvency, liquidity or profitability (always with emphasis on the insurance sector. Related to this purpose, this hypothesis is formulated: “Financial health of a commercial insurance company can be identified in the long perspective with the term financial stability and as its synonym the concept of solvency can be stated.” Methodology/methods: The methods of description, analysis, deduction and induction will be used in the article. The research part is based on a qualitative basis. It combines three methods of qualitative research: interviews with experts, a structured interview with open questions, a questionnaire with open questions. Its subject is a managed conversation with leading experts in the field of insurance and related branches, who answered questions related to the topic. Evaluation of interviews was done by method of interview analysis, respectively thematic analysis and subsequent synthesis based on respondents’ answers. The synthesis is used as a method to gain new knowledge. The conclusions are the basis for discussion for the theory completion in the case of the term mentioned above and for statements to other contexts that are defined in the objectives of the article. Synthetic approach is applied in the formulation of conclusions of the research. Significant findings for the theory are obtained by abstraction, as derived from observations of the issues, i.e. financial health of a commercial insurance company. The evaluation also includes a summary of significant matters and it reflects the opinion of the author devised throughout literature and based on interviews

A Principles-Based Approach to Teaching International Financial Reporting Standards (IFRS)

Science.gov (United States)

Persons, Obeua

2014-01-01

This article discusses the principles-based approach that emphasizes a "why" question by using the International Accounting Standards Board (IASB) "Conceptual Framework for Financial Reporting" to question and understand the basis for specific differences between IFRS and U.S. generally accepted accounting principles (U.S.…

KEPLER'S FIRST ROCKY PLANET: KEPLER-10b

International Nuclear Information System (INIS)

Batalha, Natalie M.; Borucki, William J.; Bryson, Stephen T.; Haas, Michael R.; Koch, David G.; Lissauer, Jack J.; Rowe, Jason F.; Buchhave, Lars A.; Fressin, Francois; Latham, David W.; Caldwell, Douglas A.; Jenkins, Jon M.; Christensen-Dalsgaard, Joergen; Kjeldsen, Hans; Ciardi, David; Dunham, Edward W.; Gautier, Thomas N. III; Gilliland, Ronald L.; Howell, Steve B.; Marcy, Geoffrey W.

2011-01-01

NASA's Kepler Mission uses transit photometry to determine the frequency of Earth-size planets in or near the habitable zone of Sun-like stars. The mission reached a milestone toward meeting that goal: the discovery of its first rocky planet, Kepler-10b. Two distinct sets of transit events were detected: (1) a 152 ± 4 ppm dimming lasting 1.811 ± 0.024 hr with ephemeris T [BJD] =2454964.57375 +0.00060 -0.00082 + N*0.837495 +0.000004 -0.000005 days and (2) a 376 ± 9 ppm dimming lasting 6.86 ± 0.07 hr with ephemeris T [BJD] =2454971.6761 +0.0020 -0.0023 + N*45.29485 +0.00065 -0.00076 days. Statistical tests on the photometric and pixel flux time series established the viability of the planet candidates triggering ground-based follow-up observations. Forty precision Doppler measurements were used to confirm that the short-period transit event is due to a planetary companion. The parent star is bright enough for asteroseismic analysis. Photometry was collected at 1 minute cadence for >4 months from which we detected 19 distinct pulsation frequencies. Modeling the frequencies resulted in precise knowledge of the fundamental stellar properties. Kepler-10 is a relatively old (11.9 ± 4.5 Gyr) but otherwise Sun-like main-sequence star with T eff = 5627 ± 44 K, M * = 0.895 ± 0.060 M sun , and R * = 1.056 ± 0.021 R sun . Physical models simultaneously fit to the transit light curves and the precision Doppler measurements yielded tight constraints on the properties of Kepler-10b that speak to its rocky composition: M P = 4.56 +1.17 -1.29 M + , R P = 1.416 +0.033 -0.036 R + , and ρ P = 8.8 +2.1 -2.9 g cm -3 . Kepler-10b is the smallest transiting exoplanet discovered to date.

Disclosure of Non-Financial Information: Relevant to Financial Analysts?

OpenAIRE

ORENS, Raf; LYBAERT, Nadine

2013-01-01

The decline in the relevance of financial statement information to value firms leads to calls from organizational stakeholders to convey non-financial information in order to be able to judge firms' financial performance and value. This literature review aims to report extant literature findings on the use of corporate non-financial information by sell-side financial analysts, the information intermediaries between corporate management and investors. Prior studies highlight that financial ana...

Financial globalisation uncertainty/instability is good for financial development

OpenAIRE

Asongu, Simplice A.; Koomson, Isaac; Tchamyou, Vanessa S.

2015-01-01

Purpose – This study assesses the effect of time-dynamic financial globalisation uncertainty on financial development in 53 African countries for the period 2000-2011. Design/methodology/approach – Financial globalisation uncertainty is estimated as time-dynamic to capture business cycle disturbances while all dimensions identified by the Financial Development and Structure Database of the World Bank are employed, namely: financial depth (money supply and liquid liabilities), financial sy...

FINANCIAL PERFORMANCE ANALYSIS AND BANKRUPTCY PREDICTION IN HUNGARIAN DAIRY SECTOR

Directory of Open Access Journals (Sweden)

Rozsa Andrea

2014-07-01

The preliminary sample for the analysis is framed on the basis of three criteria: amount of the subscribed capital, sales revenues and product structure. Those companies are regarded as competitors that have subscribed capitals in excess of HUF 250 million, consistently high levels of sales revenues and diversified product structures. The preliminary sample consists of 7 companies. In 2012, their total sales revenues were as high as about 50% of the overall amount of sales revenues in the sector. Three of the 7 companies are possessed by foreign owners in full or part, whereas 4 of them belong to Hungarian owners. In 2012, Hungarian-owned companies covered more than one-third of the combined sales revenues of the 7 leading companies. Hence, the competitive positions of these 4 companies based on their financial positions are examined. These calculations have relied on the annual reports for the period of 2008–2012 (balance sheets, income statements, cash flow statements. The research has implemented a comprehensive and comparative financial analysis. The main question is what the key financial characteristics of the Hungarian-owned companies are. Financial indicators are calculated and their time-series analysis is accomplished to describe the sample companies’ capital structures, liquidity and profitability. Using comparative analysis of the applied financial ratios the study determines (1 which company has the most advantageous financial conditions for the successful operation; (2 which companies have disadvantageous financial situation; and (3 which companies are in potential financial distress situation. Potential bankruptcy positions are examined by the applications of Altman and Springate models.

Summary of DoD Office of the Inspector General Audits of DoD Financial Management Challenges

Science.gov (United States)

2015-07-07

were not always recorded using accrual accounting . Additionally, Army systems did not always record the transaction on an accrual basis as...mission is to provide independent, relevant, and timely oversight of the Department of Defense that supports the warfighter; promotes accountability ...financial management. The most prevalent areas of concern were DoD financial management systems, accounting entries, compliance with laws and

Nuclear waste: Department of Energy's program for financial assistance

International Nuclear Information System (INIS)

1986-01-01

The Department of Energy's existing grant guidelines for financial assistance to first and second repository states do not clearly establish a basis for determining who is funded, what activities are funded, and how much funding is provided each activity. Because the guidelines do not cover all funding circumstances, DOE has interpreted them differently when making both mandatory and discretionary grant decisions. In addition, DOE has not considered state and Indian tribe needs in establishing its budget request for grant awards. Instead, the requests are based on the amounts of grants awarded in prior years and DOE planned activities. Finally, both grantee compliance with certain reporting requirements of DOE's financial assistance regulations and DOE's enforcement of them has been inconsistent

College Students and Financial Distress: Exploring Debt, Financial Satisfaction, and Financial Anxiety

Science.gov (United States)

Archuleta, Kristy L.; Dale, Anita; Spann, Scott M.

2013-01-01

The impact of financial concerns on overall mental health has become a popular topic among researchers and practitioners. In this exploratory study, possible associations of financial anxiety were explored using a sample of 180 college students who sought services at a university peer financial counseling center in a Midwestern state. Of…

Reciprocity as a Foundation of Financial Economics.

Science.gov (United States)

Johnson, Timothy C

This paper argues that the subsistence of the fundamental theorem of contemporary financial mathematics is the ethical concept 'reciprocity'. The argument is based on identifying an equivalence between the contemporary, and ostensibly 'value neutral', Fundamental Theory of Asset Pricing with theories of mathematical probability that emerged in the seventeenth century in the context of the ethical assessment of commercial contracts in a framework of Aristotelian ethics. This observation, the main claim of the paper, is justified on the basis of results from the Ultimatum Game and is analysed within a framework of Pragmatic philosophy. The analysis leads to the explanatory hypothesis that markets are centres of communicative action with reciprocity as a rule of discourse. The purpose of the paper is to reorientate financial economics to emphasise the objectives of cooperation and social cohesion and to this end, we offer specific policy advice.

ACCOUNTING AND FINANCIAL REPORTS IN THE FUNCTION OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Jugoslav Aničić