Sample records for statement form casb
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2011-11-10
... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. DATES: The withdrawal is...
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2011-09-29
... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards Included in the Semiannual Agenda of..., and Cost Accounting Standards Board (CASB) Cost Accounting Standards. OMB Circulars and OFPP Policy...
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12 CFR 563c.1 - Form and content of financial statements.
2010-01-01
... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...
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12 CFR 563d.210 - Form and content of financial statements.
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563d... SECURITIES OF SAVINGS ASSOCIATIONS Regulations § 563d.210 Form and content of financial statements. The financial statements required to be contained in filings with the Office under the Act are as set out in the...
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12 CFR 500.30 - General statement concerning procedures and forms.
2010-01-01
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false General statement concerning procedures and forms. 500.30 Section 500.30 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY AGENCY ORGANIZATION AND FUNCTIONS Procedures § 500.30 General statement concerning procedures and forms...
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10 CFR Appendix II to Part 1050 - DOE Form 3735.3-Foreign Travel Statement
2010-01-01
... is official agency business. Spouses and dependents may accept such travel and expenses only when... 10 Energy 4 2010-01-01 2010-01-01 false DOE Form 3735.3-Foreign Travel Statement II Appendix II to.... II Appendix II to Part 1050—DOE Form 3735.3—Foreign Travel Statement EC01OC91.041 Statement...
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75 FR 35700 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines
2010-06-23
...] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines June 17, 2010. AGENCY... reporting forms required to be filed by natural gas companies (FERC Form Nos. 2, 2-A, [[Page 35701
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17 CFR 239.15A - Form N-1A, registration statement of open-end management investment companies.
2010-04-01
... statement of open-end management investment companies. 239.15A Section 239.15A Commodity and Securities... Registration Statements § 239.15A Form N-1A, registration statement of open-end management investment companies... management investment companies other than separate accounts of insurance companies registered under the...
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38 CFR 58.17 - VA Form 10-0144A-Statement of Assurance of Compliance with Equal Opportunity Laws.
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false VA Form 10-0144A-Statement of Assurance of Compliance with Equal Opportunity Laws. 58.17 Section 58.17 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) FORMS § 58.17 VA Form 10-0144A—Statement of Assurance of Compliance with Equal...
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2010-04-01
... statement of separate accounts organized as management investment companies. 274.11b Section 274.11b... accounts organized as management investment companies. Form N-3 shall be used as the registration statement... offer variable annuity contracts to register as management investment companies. This form shall also be...
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76 FR 4516 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines
2011-01-26
...; Order No. 710-B] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines... for natural gas companies, contained in FERC Form Nos. 2, 2-A, and 3-Q, to include functionalized fuel..., and reports for natural gas companies, contained in FERC Form Nos. 2, 2-A, and 3-Q, to include...
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17 CFR 274.11a-1 - Form N-2, registration statement of closed end management investment companies.
2010-04-01
... statement of closed end management investment companies. 274.11a-1 Section 274.11a-1 Commodity and... management investment companies. This form shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by closed end management investment companies...
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Simundic, Ana-Maria
2013-01-01
From the issue 23(1) we have implemented several major changes in the editorial policies and procedures. We hope that those changes will raise awareness of our potential authors and reviewers for research and publication integrity issues as well as to improve the quality of our submissions and published articles. Among those changes is the launch of a special journal section called Research Integrity Corner. In this section we aim to publish educational articles dealing with different research and publication misconduct issues. Moreover, we have done a comprehensive revision of our Instructions to authors. Whereas our former Instructions to authors have mostly been concerned with recommendations for manuscript preparation and submission, the revised document additionally describes the editorial procedure for all submitted articles and provides exact journal policies towards research integrity, authorship, copyright and conflict of interest. By putting these Guidelines into action, we hope that our main ethical policies and requirements are now visible and available to all our potential authors. We have also revised the former Authorship and copyright form which is now called the Author statement form. This form now contains statements on the authorship, originality of work, research ethics, patient privacy and confidentiality, and copyright transfer. Finally, Journal has adopted the ICMJE Form for Disclosure of Potential Conflicts of Interest. From this issue, for each submitted article, authors are requested to fill out the "ICMJE Form for Disclosure of Potential Conflicts of Interest" as well as the Author statement form and upload those forms during the online manuscript submission process. We honestly believe that our authors and readers will appreciate such endeavors. In this Editorial article we briefly explain the background and the nature of those recent major editorial changes.
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2010-04-01
... with their investment decision. (c) To whom may potential investors disclose such information... for information from Form HUD-92410 (Statement of Profit and Loss)? 15.109 Section 15.109 Housing and... Form HUD-92410 (Statement of Profit and Loss)? (a) To whom will HUD disclose the information? HUD will...
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2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form N-5, for registration statement of small business investment company under the Securities Act of 1933 and the Investment Company...-5, for registration statement of small business investment company under the Securities Act of 1933...
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2013-12-20
... the information necessary to determine impacts in the environmental action statement screening form... authorized for 25 years in Alfalfa, Beaver, Beckham, Cimarron, Custer, Dewey, Ellis, Harper, Major, Roger... discussion of the impacts, both positive and negative, can be found in the Final Environmental Assessment and...
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17 CFR 274.11 - Form N-1, registration statement of open-end management investment companies.
2010-04-01
... statement of open-end management investment companies. 274.11 Section 274.11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT...(b) of the Investment Company Act of 1940 by open-end management investment companies that are...
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2010-04-01
... such statement is the only employer paying the employee remuneration in the form of group-term life... director may grant an extension of time not exceeding 30 days in which to furnish such statements. The application shall be addressed to the district director with whom the income tax returns of the applicant are...
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2010-04-01
... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain other...
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49 CFR Attachment 1 - Form and Content of Statement
2010-10-01
... systems, traffic congestion, threats to health, or other consequences adverse to the environmental goals... changes in vehicular or pedestrian access. b. Statement of the “national, State or local significance” of...
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14 CFR 21.130 - Statement of conformity.
2010-01-01
... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.130 Section 21... conformity. Each holder or licensee of a type certificate only, for a product manufactured in the United... Administrator a statement of conformity (FAA Form 317). This statement must be signed by an authorized person...
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40 CFR 82.110 - Form of label bearing warning statement.
2010-07-01
... statement shall appear in conspicuous and legible type by typography, layout, and color with other printed... greater than. 1 Minimum height of printed image of letters. (2) Alternative placement. The minimum type...
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21 CFR 201.50 - Statement of identity.
2010-04-01
... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Statement of identity. 201.50 Section 201.50 Food... identity. (a) The label of prescription and insulin-containing drugs in package form shall bear as one of its principal features a statement of the identity of the drug. (b) Such statement of identity shall...
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2 CFR 220.40 - Relationship to previous issuance.
2010-01-01
...) The Attachment to the circular, entitled “Principles For Determining Costs Applicable to Grants... attachment to the circular, entitled “CASB's Cost Accounting Standards (CAS),” Attachment A, CASB's Cost... Section 220.40 Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET CIRCULARS AND GUIDANCE Reserved COST...
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12 CFR 18.5 - Alternative annual disclosure statements.
2010-01-01
...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...
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17 CFR 210.3-17 - Financial statements of natural persons.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial...
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78 FR 69175 - Proposed Information Collection (Financial Statement); Comment Request
2013-11-18
... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0047] Proposed Information Collection (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control...
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Consolidated financial statements for fiscal year 1996
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-02-01
The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.
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2010-04-01
Children with chronic medical conditions rely on complex management plans for problems that cause them to be at increased risk for suboptimal outcomes in emergency situations. The emergency information form (EIF) is a medical summary that describes medical condition(s), medications, and special health care needs to inform health care providers of a child's special health conditions and needs so that optimal emergency medical care can be provided. This statement describes updates to EIFs, including computerization of the EIF, expanding the potential benefits of the EIF, quality-improvement programs using the EIF, the EIF as a central repository, and facilitating emergency preparedness in disaster management and drills by using the EIF.
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76 FR 8848 - Proposed Information Collection (Financial Statement); Comment Request
2011-02-15
... (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control... creditworthiness requirements. The data is also used to determine a borrower's financial condition in connection...
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13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.
2010-01-01
... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...
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Functions of Case Statements in the Kazakh Text
Directory of Open Access Journals (Sweden)
Almagul S. Adilova
2013-01-01
Full Text Available The article deals with the functioning of universally decisional or foreign statements. Foreign precedent statements in Kazakh texts are used in canonic and modified forms and fulfill connotative, text-forming, informative functions. These quotations, having lost connection with their context not always preserve perception invariant due to the diversity of linguistic competence and cognitive basis of an author or a reader
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2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form N-27I-2, notice of withdrawal right and statement of charges for variable life insurance contractholders required pursuant to... variable life insurance contractholders required pursuant to Rule 6e-2 (§ 270.6e-2 of this chapter). [41 FR...
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14 CFR 21.53 - Statement of conformity.
2010-01-01
... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.53 Section 21... CERTIFICATION PROCEDURES FOR PRODUCTS AND PARTS Type Certificates § 21.53 Statement of conformity. Link to an... conformity (FAA Form 317) to the Administrator for each aircraft engine and propeller presented to the...
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FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE
Directory of Open Access Journals (Sweden)
S. V. KUCHER
2016-12-01
Full Text Available The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process of consolidation of financial reporting indicators. The main problems of consolidated financial statements preparation by business entities in Ukraine are determined. The author determines the theoretical and practical problems of consolidation of financial statements of organizational and methodical character. The comparative analysis of the features of standardization process of financial statements consolidation in the world countries is carried out. The main differences in the requirements for the formation of consolidated financial statements indicators of such countries as the French Republic, the Federal Republic of Germany, the Republic of Belarus and the People’s Republic of China are outlined. The main directions of scientific researches on the improvement of accounting and analytical support for the preparation of consolidated financial statements are formed.
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2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Financial statement and..., PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Forms, Procedure and Accounts § 250.26 Financial statement and... to form and content of financial statements; and (2) Shall make and keep current accounts, books and...
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2011-03-18
... (Supporting Statement Regarding Marriage); Comment Request AGENCY: Veterans Benefits Administration... eligibility for benefits based on a common law marriage. DATES: Written comments and recommendations on the... use of other forms of information technology. Title: Supporting Statement Regarding Marriage, VA Form...
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78 FR 21500 - Proposed Collection; Comment Request for Form 8275 and 8275-R
2013-04-10
... 8275 and 8275-R AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Form 8275, Disclosure Statement, and Form 8275-R, Regulation Disclosure Statement. DATES: Written... (Form 8275) and Regulation Disclosure Statement (Form 8275-R). OMB Number: 1545-0889. Form Number: Forms...
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7 CFR 1427.1081 - General statement and administration.
2010-01-01
... by the Director, KCCO, or the Director's designee, the financial statement of a parent company, which includes the financial position of a wholly-owned subsidiary, may be used to meet the CCC standards for... Linters,” (2) A current financial statement on Form WA-51, “Financial Statement”, supported by such...
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17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.
2010-04-01
... in the issuer's consolidated financial statements and not located in a hyperinflationary environment..., Oct. 5, 1999] Consolidated and Combined Financial Statements ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...
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17 CFR 210.3-13 - Filing of other financial statements in certain cases.
2010-04-01
... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-13 Filing of other financial statements in certain cases. The Commission may... investors, permit the omission of one or more of the financial statements herein required or the filing in...
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17 CFR 210.8-04 - Financial statements of businesses acquired or to be acquired.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Article 8 Financial Statements of Smaller Reporting Companies § 210.8-04 Financial statements of...
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Reading and understanding employee benefit plan financial statements.
Lee, David C; Van Sertima, Michael A
2004-03-01
If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing. These statements contain a wealth of information about the financial health of your plan, and understanding them is an important fiduciary responsibility. To strengthen your grasp of financial statements, this article gives an overview that will make a plan's financial statements more informative, explains their basic structure and provides information on some of the more arcane aspects (such as actuarial tables). While this article focuses on Taft-Hartley (multiemployer) plans, much of it applies to other types of employee benefit plans.
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17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.
2010-04-01
... General Instructions As to Financial Statements § 210.3-02 Consolidated statements of income and changes... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...
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2010-04-01
... statement of unincorporated management investment companies currently issuing periodic payment plan...-8B-3, registration statement of unincorporated management investment companies currently issuing..., pursuant to section 8(b) of the Investment Company Act of 1940, by unincorporated management investment...
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Compilation Process for the DOD Consolidated Financial Statements for FY 1997
National Research Council Canada - National Science Library
1998-01-01
... statements beginning in FY 1997. Office of Management and Budget and DoD Guidance on Form and Content of Audited Financial Statements requires that amounts reported in the footnotes be consistent with amounts reported as line items...
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Directory of Open Access Journals (Sweden)
Mark McBride
2018-04-01
Full Text Available Joseph Raz has introduced an interesting class of statements —detached statements— into the philosophical lexicon. In brief, such statements are (informa- tive normative statements, yet the speaker does not, in so uttering them, express or convey acceptance of the point of view of the hearer to whom they are addressed (as contrasted with committed statements, where the speaker does express or convey such acceptance. I propose to offer a novel analysis of such statements (and to clear away some confusions about them. In brief, such statements will be analysed as wide-scope normative conditionals.
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17 CFR 210.3-06 - Financial statements covering a period of nine to twelve months.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements covering... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... General Instructions As to Financial Statements § 210.3-06 Financial statements covering a period of nine...
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Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.
2012-01-01
Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…
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2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirement for RBIC to file financial statements at... financial statements at the time of request for a draw. (a) If you submit a request for a draw against your... (Short Form), you must: (1) Give the Secretary a financial statement on Form 468 (Short Form), and (2...
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17 CFR 230.175 - Liability for certain statements by issuers.
2010-04-01
... statement of future economic performance contained in management's discussion and analysis of financial... Discussion and Analysis of Financial Condition and Results of Operations,” Item 5 of Form 20-F (§ 249.220(f... paragraphs 30-34 of Statement of Financial Accounting Standards No. 69) presented voluntarily or pursuant to...
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2010-01-01
... file financial statements at the time of request for a draw. 108.1220 Section 108.1220 Business Credit... Nmvc Company § 108.1220 Requirement for NMVC Company to file financial statements at the time of... financial statement on Form 468 (Short Form); and (2) File a statement of no material adverse change in your...
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Collecting the tax on Income from Investments and Income Statement
Raluca Andreea MIHALACHE
2015-01-01
Taxpayers who carried out individually or in a form of association income from self-employment, income from the lease of property, income from agricultural activities determined in real system are required to file a statement of income received from the competent tax authority for each fiscal year no later than 15 May of the year following that of income. The statement of income (tax declaration) must be completed for each source and category of income. For the income obtained in a form of As...
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Usage of internal statements in making consolidated financial statement
Directory of Open Access Journals (Sweden)
V.N. Herman
2016-12-01
Full Text Available The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company’s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining.
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17 CFR 210.2-05 - Examination of financial statements by more than one accountant.
2010-04-01
... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...
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17 CFR 210.2-04 - Examination of financial statements of persons other than the registrant.
2010-04-01
... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-04 Examination of financial statements of persons other than the registrant. If a registrant is required to file financial statements of any other person, such...
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THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS
Harold Fletcher; Thomas Ulrich
2010-01-01
This paper addresses one of the more difficult topics in teaching MBA level financial management, the statement of cash flows. By employing financial statement equations in preparing the statement of cash flows, students: (1) are employing tools that they are more familiar and comfortable with which mitigates their anxiety and enhances their understanding, (2) are better able to understand the logic of the statement of cash flows and the relationships that exist between it and the income stat...
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21 CFR 720.7 - Notification of person submitting cosmetic product ingredient statement.
2010-04-01
... 21 Food and Drugs 7 2010-04-01 2010-04-01 false Notification of person submitting cosmetic product... AND HUMAN SERVICES (CONTINUED) COSMETICS VOLUNTARY FILING OF COSMETIC PRODUCT INGREDIENT COMPOSITION STATEMENTS § 720.7 Notification of person submitting cosmetic product ingredient statement. When Form FDA...
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Improving of the financial statements forms of credit unions under stakeholders information needs
Directory of Open Access Journals (Sweden)
O.L. Bilyachenko
2016-07-01
Full Text Available The need for a satisfaction of credit union users’ information requests causes necessity to improve procedure of disclosure of financial information in their financial statements. Analysis of statistics on the activities of credit unions in Ukraine has allowed revealing decrease in their number on the background of organizational consolidation. The study of international financial reporting framework, regulatory documents on accounting and reporting in Ukraine provided an opportunity to identify deficiencies of the disclosure of information about credit unions’ business activities. The result of the study is that the balance sheet and a profit and loss statement for the credit union have been added by the items, which will more fully disclose the information on assets and liabilities, business activities income and costs. In addition, these changes will avoid duplication of such information in the specialized reports provided by credit unions to the National Commission for State Regulation of Financial Services Markets. In general, this will help to protect of credit unions members’ rights and will strengthen the depositors’ and creditors’ confidence in the credit unions activities.
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25 CFR 700.541 - Fraud or false statement in a Government matter.
2010-04-01
... 25 Indians 2 2010-04-01 2010-04-01 false Fraud or false statement in a Government matter. 700.541... RELOCATION PROCEDURES Employee Responsibility and Conduct § 700.541 Fraud or false statement in a Government..., applications for employment, personnel security forms, requests for travel reimbursement, client certification...
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Presentation of Consolidated Statement of Cash Flows under IAS 7, Statement of Cash Flows
Calota Traian-Ovidiu; Tănase Alin-Eliodor
2013-01-01
The consolidated financial statements must includ a specific statement, regarding cash flows from all activities of the entity, called „consolidated statement of cash flow”. Information for preparing cash flow statements can be found in all other components of the financial statements, such as financial position, statement of comprehensive income and statement of changes in equity. The cash flow statement shall report cash flows during the period classified by operating, investing and financi...
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2013-05-07
... Information Collection; Comment Request: Financial Statement of Corporate Application for Cooperative Housing... ``Financial Statement of Corporate Application for Cooperative Housing Mortgage'' form provides HUD with... submission of responses. This Notice also lists the following information: Title of Proposal: Financial...
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Economic values and corporate financial statements.
Magness, Vanessa
2003-07-01
Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain. Furthermore, demand for this sort of information appears small. Some of these issues may be resolved over time. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of "sustainable development," efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.
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2015-01-01
These documents include the report from independent auditors balance sheet, the statement of income, the statement of changes in equity, the statement of cash flows and the explanatory notes to the financial statements.
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Directory of Open Access Journals (Sweden)
Jacek Gad
2016-01-01
Full Text Available This article aims to identify changes in the form of the statement of comprehensive income in companies in the WIG30 and DAX indices. It also aims to identify and grade components of other comprehensive income, in terms of the information transparency of the presentation options. The article demonstrates also the impact of national cultural dimensions on the form of the statement of comprehensive income. The study found that most of the surveyed companies present their statement of comprehensive income in two statements, with the number of accounting notes regarding comprehensive income presented by companies in their financial statements increasing over the period under study. The study identified four options for the presentation of other comprehensive income components used by the surveyed companies in the years 2012-2014, with the particular option chosen reflecting the different information transparency of the statement of comprehensive income. The results show that the practice of reporting in the area of the statement of comprehensive income of the DAX index companies is ahead of that in the WIG30 index. The research results on information transparency of the statement of comprehensive income correspond to one of the national cultural dimensions.
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The Use of 'No Evidence' Statements in Public Health
Directory of Open Access Journals (Sweden)
Louise Cummings
2015-03-01
Full Text Available Public health communication makes extensive use of a linguistic formulation that will be called the “no evidence” statement. This is a written or spoken statement of the form “There is no evidence that P” where P stands for a proposition that typically describes a human health risk. Danger lurks in these expressions for the hearer or reader who is not logically perspicacious, as arguments that use them are only warranted under certain conditions. The extent to which members of the public are able to determine what those conditions are will be considered by examining data obtained from 879 subjects. The role of “no evidence” statements as cognitive heuristics in public health reasoning is considered.
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DEFF Research Database (Denmark)
Hjelholt, Morten; Jensen, Tina Blegind
2015-01-01
IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... as part of a feedback loop to re-attach the localized IT project to the broader national discourse. The paper concludes with reflections on how to actively build on resonating statements as a strategic resource for legitimizing IT projects...
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Southwestern Power Administration Combined Financial Statements, 2006-2009
Energy Technology Data Exchange (ETDEWEB)
None
2009-09-01
System, as of September 30, 2009, 2008, 2007, and 2006, and the results of its operations and its cash flow for the years then ended, in conformity with U.S. generally accepted accounting principles. Our audits were conducted for the purpose of forming an opinion on the 2009, 2008, 2007, and 2006 SWFPS’s combined financial statements taken as a whole. The supplementary information in the combining financial statements is presented for purposes of additional analysis and is not a required part of the basic combined financial statements. The supplementary information has been subjected to the auditing procedures applied in the audit of the basic combined financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic combined financial statements taken as a whole.
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40 CFR 501.13 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 29 2010-07-01 2010-07-01 false Attorney General's statement. 501.13... from the State Attorney General (or the attorney for those State or interstate agencies which have... Attorney General or independent legal counsel shall be in the form of lawfully adopted State statutes and...
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2013-07-23
... Bureau of the Fiscal Service solicits comments concerning the Form FMS-6314 ``Annual Financial Statement... described below: Title: Annual Financial Statement of Surety Companies--Schedule F. OMB Number: 1510-0012... DEPARTMENT OF THE TREASURY Fiscal Service Proposed Collection of Information: Annual Financial...
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Tănase Alin-Eliodor
2014-01-01
This article focuses on analyzing of a consolidated financial statements of a hypothetically SME. The interpretation of the financial position and performances is based on the more than 40 financial key ratios computed by using financial data from consolidated income statement, consolidated financial position and cash flow. However additional data from notes to financial statements are provided.
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2010-07-01
... authorizations as indicated: (a) Application. Statement of Personal History (Form DD 398, Stock Number 0102-004... authorization to enter ________ granted by (issuing activity) on ____ is hereby revoked effective this date...
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17 CFR 239.14 - Form N-2 for closed end management investment companies registered on Form N-8A.
2010-04-01
... management investment companies registered on Form N-8A. 239.14 Section 239.14 Commodity and Securities... Registration Statements § 239.14 Form N-2 for closed end management investment companies registered on Form N... closed end management investment companies registered under the Investment Company Act of 1940 on form N...
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25 CFR 141.23 - Posted statement of ownership.
2010-04-01
... legible to customers stating the form of the business entity, the names and addresses of all other... Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS PRACTICES ON THE NAVAJO, HOPI AND ZUNI RESERVATIONS General Business Practices § 141.23 Posted statement of...
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2013-11-20
... Frazier, Acting Director, Home Valuation Policy Division, Department of Housing and Urban Development, 451.../direct endorsement statement of value of FHA mortgage insurance on the property. The form provides a section for a statement of the property's appraised value and other required FHA disclosures to the...
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75 FR 34666 - Stream Protection Rule; Environmental Impact Statement
2010-06-18
... rule means that we will need to prepare a new environmental impact statement rather than the supplement.... Establishing corrective action thresholds. Land Forming and Fill Optimization. Revising the backfilling and... Original Contour Exceptions. Limiting variances and exceptions from approximate original contour...
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2007-01-01
game tool Game Tool Interactive Media Element The purpose of this interactive exercise is to help you understand the math in the income statement and balance sheet., Give the proper mathematical computations in order to correctly prepare the income statement and the balance sheet.The exercise is divided into 3 parts: The income Statement, The Balance Sheet - Assets, The Balance Sheet - Liabilities, GB3050 Financial Reporting and Analysis
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STRUCTURAL RELATIONS OF FINANCIAL STATEMENTS AND THE INSTRUMENTS OF FINANCIAL MANAGEMENT
CLAUDIA ISAC; ALIN ISAC
2012-01-01
The present paper aims to highlight the dynamic nature of the balance sheet as a component of annual financial statements and the informational support offered by the indicators calculated for financial analysis. In the first part of the paper there are presented some theoretical issues about the current context of the use of financial statements as a useful tool in the process of decision making and the forms and the parts of such situations. The balance sheet represents a model of the firm'...
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17 CFR 239.15 - Form N-1 for open-end management investment companies registered on Form N-8A.
2010-04-01
... management investment companies registered on Form N-8A. 239.15 Section 239.15 Commodity and Securities... Registration Statements § 239.15 Form N-1 for open-end management investment companies registered on Form N-8A...-end management investment companies that are separate accounts of insurance companies as defined by...
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7 CFR 3052.310 - Financial statements.
2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 3052.310 Section 3052.310....310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same...
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Supplemental Environmental Impact Statement for F-35 Beddown at Eglin Air Force Base, Florida
2014-06-26
IFR instrument flight rules IJTS Initial Joint Training Site ILLUM Illuminating ILS Instrument Landing System IMPLAN an economic impact modeling...Final Supplemental ENVIRONMENTAL IMPACT STATEMENT FOR F-35 BEDDOWN AT EGLIN AIR FORCE BASE, FLORIDA JANUARY 2014 Report Documentation Page Form...Supplemental Environmental Impact Statement 3. DATES COVERED 00-00-2011 to 00-00-2014 4. TITLE AND SUBTITLE Final Supplemental Environmental Impact
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Energy Technology Data Exchange (ETDEWEB)
Kim, Suk Jung; Jeon, Pyoung [Sungkyunkwan University School of Medicine, Seoul (Korea, Republic of); Roh, Hong Gee [Konkuk University Hospital, Seoul (Korea, Republic of)] (and others)
2007-08-15
The aim of this study was to examine the incidence of ischemia during protected carotid artery stenting (CAS) as well as to compare the protective efficacy of the balloon and filter devices on diffusion-weighted MR imaging (DWI). Seventy-one consecutive protected CAS procedures in 70 patients with a severe (> 70%) or symptomatic moderate (> 50%) carotid artery stenosis were examined. A balloon device (PercuSurge GuardWire) and a filter device (FilterWire EX/EZ, Emboshield) was used in 33 cases (CAS-B group) and 38 cases (CAS-F group) to prevent distal embolization, respectively. All the patients underwent DWI within seven days before and after the procedures. The number of new cerebral ischemic lesions on the post-procedural DWI were counted and divided into ipsilateral and contralateral lesions according to the relationship with the stenting side. New cerebral ischemic lesions were detected in 13 (39.4%) out of the 33 CAS-Bs and in 15 (39.5%) out of the 38 CAS-Fs. The mean number of total, ipsilateral and contralateral new cerebral ischemic lesion was 2.39, 1.67 and 0.73 in the CAS-B group and 2.11, 1.32 and 0.79 in the CAS-F group, respectively. No statistical differences were found between the two groups (p = 0.96, 0.74 and 0.65, respectively). The embolic complications encountered included two retinal infarctions and one hemiparesis in the CAS-B group (9.09%), and one retinal infarction, one hemiparesis and one ataxia in the CAS-F group (7.89%). There was a similar incidence of embolic complications in the two groups (p 1.00). The type of distal protection device used such as a balloon and filter does not affect the incidence of cerebral embolization after protected CAS.
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7 CFR 1212.51 - Financial statements.
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...
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Max, Bryan A; Gelfand, Brian; Brooks, Meredith R; Beckerly, Rena; Segal, Scott
2010-08-01
To evaluate personal statements submitted to a major academic anesthesiology program to determine the prevalence of common features and overall subjective quality, and to survey anesthesiology program directors as to how they utilized these statements during the resident selection process. Structured analysis of de-identified personal statements and Internet-based survey of program directors. Large academic anesthesiology training program. 670 applicant personal statements and academic anesthesiology program directors. Prevalence of 13 specific essay features and 8 quality ratings were calculated for the essays and correlated with other aspects of the residency application, as abstracted from the Electronic Residency Application Service (ERAS) files. A 6-question survey regarding use of personal statements was collected from program directors. 70 of 131 program directors queried responded to our survey. Interest in physiology and pharmacology, enjoyment of a hands-on specialty, and desire to comfort anxious patients were each mentioned in more than half of the essays. Candidates invited for an interview had essays that received higher quality ratings than essays of those not invited (P = 0.02 to P essay. Only 41% found the personal statement to be very or somewhat important in selecting candidates for interview invitations. However, over 90% stated that they used the statements during actual interviews with invited applicants. The data showed a high prevalence of common features found within personal statements and a general ambivalence amongst those program directors for whom the statements were intended. Copyright 2010 Elsevier Inc. All rights reserved.
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77 FR 68887 - Proposed Collection; Comment Request for Form 2063
2012-11-16
... 2063, U.S. Departing Alien Income Tax Statement. DATES: Written comments should be received on or... NW., Washington, DC 20224, or at (202) 622-3869, or through the Internet at [email protected] . SUPPLEMENTARY INFORMATION: Title: U.S. Departing Alien Income Tax Statement. OMB Number: 1545-0138. Form Number...
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2011-03-22
... (Statement in Support of Claim for Service Connection for PTSD) Under OMB Review AGENCY: Veterans Benefits...: Titles: a. Statement in Support of Claim for Service Connection for Post- Traumatic Stress Disorder (PTSD... Disorder (PTSD) Secondary to Personal Assault, VA Form 21-0781a. OMB Control Number: 2900-0659. Type of...
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Reading and understanding financial statements.
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.
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National Research Council Canada - National Science Library
1996-01-01
... No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. In addition, we assessed the internal controls and compliance with laws and regulations related to the financial statements...
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National Research Council Canada - National Science Library
Lane, F
1997-01-01
... No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. In addition, we assessed the internal controls and compliance with laws and regulations related to the financial statements...
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The detection and prevention of manipulations in the balance sheet and the cash flow statement
Directory of Open Access Journals (Sweden)
Dragomir Dimitrijevic
2015-08-01
Full Text Available Financial statements which consist of objective, real and reliable information represent the key basis for making many business decisions. If, when writing financial statements, certain manipulation techniques are used for displaying the best possible results of transactions, the quality of financial reports will be endangered. Many financial frauds have led to a great mistrust in the system of financial reporting and the profession of accounting and auditing, which are often accused of the emergence of fraud and losing trust in the reliability of financial information by many users and economic decision makers. These are the reasons why the paper discusses the techniques of manipulation in financial statements, especially in balance sheets and cash flow statements, since these forms of manipulation are harder to detect and prevent when compared to manipulations of revenues and expenses in the income statement.
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CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS
Tănase Alin-Eliodor; Calotă Traian-Ovidiu
2013-01-01
This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...
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National Research Council Canada - National Science Library
Lane, Frederick
1996-01-01
... No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993. In addition, we determined whether controls were adequate to ensure that the consolidated financial statements were free of material error...
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A Taylor weak-statement algorithm for hyperbolic conservation laws
Baker, A. J.; Kim, J. W.
1987-01-01
Finite element analysis, applied to computational fluid dynamics (CFD) problem classes, presents a formal procedure for establishing the ingredients of a discrete approximation numerical solution algorithm. A classical Galerkin weak-statement formulation, formed on a Taylor series extension of the conservation law system, is developed herein that embeds a set of parameters eligible for constraint according to specification of suitable norms. The derived family of Taylor weak statements is shown to contain, as special cases, over one dozen independently derived CFD algorithms published over the past several decades for the high speed flow problem class. A theoretical analysis is completed that facilitates direct qualitative comparisons. Numerical results for definitive linear and nonlinear test problems permit direct quantitative performance comparisons.
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Power, Emma; Thomas, Emma; Worrall, Linda; Rose, Miranda; Togher, Leanne; Nickels, Lyndsey; Hersh, Deborah; Godecke, Erin; O'Halloran, Robyn; Lamont, Sue; O'Connor, Claire; Clarke, Kim
2015-01-01
Objectives To develop and validate a national set of best practice statements for use in post-stroke aphasia rehabilitation. Design Literature review and statement validation using the RAND/UCLA Appropriateness Method (RAM). Participants A national Community of Practice of over 250 speech pathologists, researchers, consumers and policymakers developed a framework consisting of eight areas of care in aphasia rehabilitation. This framework provided the structure for the development of a care pathway containing aphasia rehabilitation best practice statements. Nine speech pathologists with expertise in aphasia rehabilitation participated in two rounds of RAND/UCLA appropriateness ratings of the statements. Panellists consisted of researchers, service managers, clinicians and policymakers. Main outcome measures Statements that achieved a high level of agreement and an overall median score of 7–9 on a nine-point scale were rated as ‘appropriate’. Results 74 best practice statements were extracted from the literature and rated across eight areas of care (eg, receiving the right referrals, providing intervention). At the end of Round 1, 71 of the 74 statements were rated as appropriate, no statements were rated as inappropriate, and three statements were rated as uncertain. All 74 statements were then rated again in the face-to-face second round. 16 statements were added through splitting existing items or adding new statements. Seven statements were deleted leaving 83 statements. Agreement was reached for 82 of the final 83 statements. Conclusions This national set of 82 best practice statements across eight care areas for the rehabilitation of people with aphasia is the first to be validated by an expert panel. These statements form a crucial component of the Australian Aphasia Rehabilitation Pathway (AARP) (http://www.aphasiapathway.com.au) and provide the basis for more consistent implementation of evidence-based practice in stroke rehabilitation. PMID:26137883
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38 CFR 41.310 - Financial statements.
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial statements. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.310 Financial statements. (a) Financial statements. The auditee shall prepare financial statements that reflect its financial...
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7 CFR 1206.41 - Financial statements.
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...
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2013-08-16
... NUCLEAR REGULATORY COMMISSION [NRC-2013-0081] Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of Principles and Policy for the Agreement State Program AGENCY: Nuclear Regulatory Commission. ACTION: Policy statements; extension of comment period. SUMMARY: The U.S. Nuclear...
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7 CFR 1218.51 - Financial statements.
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...
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American Inst. of Certified Public Accountants, New York, NY.
This report discusses the objectives of financial statements. Emphasis is placed on the function of objectives; users, their goals, and their information needs; the primary enterprise goal and earning power; accountability and financial statements; financial statements--reporting on the goal attainment of business enterprises; financial…
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Teaching Philosophy Statements
Faryadi, Qais
2015-01-01
This article examines the rationale for my teaching philosophy. Using a personal perspective, I explain my objectives, mission, and vision in writing my philosophy of teaching statements. This article also creates a road map and reference points for educators who want to write their own teaching philosophy statements to help them make informed…
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2013-06-18
...-0089'' in any correspondence. During the comment period, comments may be viewed online through the FDMS... use of other forms of information technology. Title: Statement of Dependency of Parent(s), VA Form 21... injuries and depends on his or her parent(s) for support complete VA Form 21-509 to report income and...
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2010-10-04
... No. 2900-0089'' in any correspondence. During the comment period, comments may be viewed online... use of other forms of information technology. Title: Statement of Dependency of Parent(s), VA Form 21... injuries and depends on his or her parent(s) for support complete VA Form 21-509 to report income and...
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17 CFR 274.11A - Form N-1A, registration statement of open-end management investment companies.
2010-04-01
... statement of open-end management investment companies. 274.11A Section 274.11A Commodity and Securities...(b) of the Investment Company Act of 1940 by open-end management investment companies other than... registration under the Securities Act of 1933 of the securities of all open-end management investment companies...
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Power, Emma; Thomas, Emma; Worrall, Linda; Rose, Miranda; Togher, Leanne; Nickels, Lyndsey; Hersh, Deborah; Godecke, Erin; O'Halloran, Robyn; Lamont, Sue; O'Connor, Claire; Clarke, Kim
2015-07-02
To develop and validate a national set of best practice statements for use in post-stroke aphasia rehabilitation. Literature review and statement validation using the RAND/UCLA Appropriateness Method (RAM). A national Community of Practice of over 250 speech pathologists, researchers, consumers and policymakers developed a framework consisting of eight areas of care in aphasia rehabilitation. This framework provided the structure for the development of a care pathway containing aphasia rehabilitation best practice statements. Nine speech pathologists with expertise in aphasia rehabilitation participated in two rounds of RAND/UCLA appropriateness ratings of the statements. Panellists consisted of researchers, service managers, clinicians and policymakers. Statements that achieved a high level of agreement and an overall median score of 7-9 on a nine-point scale were rated as 'appropriate'. 74 best practice statements were extracted from the literature and rated across eight areas of care (eg, receiving the right referrals, providing intervention). At the end of Round 1, 71 of the 74 statements were rated as appropriate, no statements were rated as inappropriate, and three statements were rated as uncertain. All 74 statements were then rated again in the face-to-face second round. 16 statements were added through splitting existing items or adding new statements. Seven statements were deleted leaving 83 statements. Agreement was reached for 82 of the final 83 statements. This national set of 82 best practice statements across eight care areas for the rehabilitation of people with aphasia is the first to be validated by an expert panel. These statements form a crucial component of the Australian Aphasia Rehabilitation Pathway (AARP) (http://www.aphasiapathway.com.au) and provide the basis for more consistent implementation of evidence-based practice in stroke rehabilitation. Published by the BMJ Publishing Group Limited. For permission to use (where not already
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17 CFR 270.8b-16 - Amendments to registration statement.
2010-04-01
... company's investment objectives or policies (described in Item 8.2 of Form N-2) that have not been... (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.8b-16 Amendments to registration statement. (a) Every registered management investment company which is required to file a semi-annual report...
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Presentation of Financial Statements According to IPSAS - a Challenge for Professional Accountants
Directory of Open Access Journals (Sweden)
Carmen Cretu
2011-05-01
Full Text Available The International Public Sector Accounting Standards (IPSAS is an important step in public sectoraccounting reform. Problems arising in the context of adopting a common language through IPSAS aremultiple and not easy to prove their usefulness, advantages and disadvantages of using them, so aim will bethe countries' agreement to accept and adopt these regulations. The preparation of financial statements is acomplex process of aggregating data to form economic and financial indicators. Content and preparation ofthe financial statements differ by type of institution, according to their kinds, depending on how their fundingand business profile. The financial statements of public institutions are particularly broad, complex andlengthy, and the information it provides can often be interpreted only by the professional accountant. Theprofessional accountant is the only one capable of ensuring providing appropriate information to users thatthey base their decisions on the allocation of funds.
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Fundamentals of Financial Statements Audit
World Bank
2011-01-01
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting fr...
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Self-statements, locus of control, and depression in predicting self-esteem.
Philpot, V D; Holliman, W B; Madonna, S
1995-06-01
The contributions of frequency of positive and negative self-statements and their ratio, locus of control, and depression in prediction of self-esteem were examined. Volunteers were 145 college students (100 women and 45 men) who were administered the Coopersmith Self-esteem Inventory-Adult Form, Automatic Thought Questionnaire-Revised, the Beck Depression Inventory, and the Rotter Internal-External Locus of Control Scale. Intercorrelations suggested significant relationships among variables. The magnitude of the relationship was strongest between the frequency of negative self-statements and self-esteem. These results are consistent with and lend further support to prior studies of Kendall, et al. and Schwartz and Michaelson.
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17 CFR 250.28 - Inconsistent financial statements.
2010-04-01
... Accounts § 250.28 Inconsistent financial statements. Except as otherwise authorized or required by the..., financial statements which are inconsistent with the book accounts of such company or financial statements... prevent the distribution or publication of reasonable condensations or of unaudited financial statements...
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Meaning of counterfactual statements in quantum physics
International Nuclear Information System (INIS)
Stapp, H.P.
1998-01-01
David Mermin suggests that my recent proof pertaining to quantum nonlocality is undermined by an essential ambiguity pertaining to the meaning of counterfactual statements in quantum physics. The ambiguity he cites arises from his imposition of a certain criterion for the meaningfulness of such counterfactual statements. That criterion conflates the meaning of a counterfactual statement with the details of a proof of its validity in such a way as to make the meaning of such a statement dependent upon the context in which it occurs. That dependence violates the normal demand in logic that the meaning of a statement be defined by the words in the statement itself, not by the context in which the statement occurs. My proof conforms to that normal requirement. I describe the context-independent meaning within my proof of the counterfactual statements in question. copyright 1998 American Association of Physics Teachers
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18 CFR 706.410 - Confidentiality of statements.
2010-04-01
... use of information on the statements shall be limited to that necessary to carry out the purposes of... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.410 Confidentiality of statements. Each statement of employment and financial interests, and each supplementary...
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48 CFR 52.247-6 - Financial Statement.
2010-10-01
... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Financial Statement. 52....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in... furnish financial statements: Financial Statement (APR 1984) The offeror shall, upon request, promptly...
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32 CFR 651.23 - Environmental impact statement.
2010-07-01
... 32 National Defense 4 2010-07-01 2010-07-01 true Environmental impact statement. 651.23 Section...) ENVIRONMENTAL QUALITY ENVIRONMENTAL ANALYSIS OF ARMY ACTIONS (AR 200-2) Records and Documents § 651.23 Environmental impact statement. An Environmental Impact statement (EIS) is a detailed written statement required...
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46 CFR 504.7 - Environmental impact statements.
2010-10-01
... 46 Shipping 9 2010-10-01 2010-10-01 false Environmental impact statements. 504.7 Section 504.7... POLICY ANALYSIS § 504.7 Environmental impact statements. (a) General. (1) An environmental impact... environmental impact statements. (1) A draft environmental impact statement (DEIS) will initially be prepared in...
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22 CFR 216.7 - Environmental impact statements.
2010-04-01
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Environmental impact statements. 216.7 Section... Environmental impact statements. (a) Applicability. An Environmental Impact Statement shall be prepared when... Environmental Impact Statement relating to paragraph (a)(2) of this section shall comply with the CEQ...
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Environmental impact statement law and environmental impact statement administration regulation
International Nuclear Information System (INIS)
Feldmann, F.J.
1991-01-01
The contribution does not deal with the question - as might be suggested by the heading - that the execution of the environmental impact statement law might be uncertain if there are no further accompanying legal transformatory acts. Putting the environmental impact statements into action is concerned in partiuclar with procedural provisions regarding the Federal Act on Protection against Nuisances and the Atomic Energy Act. The author deals with aspects of the environmental impact statement law and the state-of-the-art achieved so far. He also deals with legislative intent, with further points of putting the law into practice, i.e. the information requirements in the administrative provisions and the integrating aspect, the amalgamating aspect, the requirements made on the state of the environment, and the significance of administrative provisions. Also treated are legal procedures in the Federal Laender and on an international level. (RST) [de
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COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE
Directory of Open Access Journals (Sweden)
Nicolae ECOBICI
2010-09-01
Full Text Available In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements. Nowadays the two accounting systems, the French and Anglo-Saxon, tend to harmonize. I will present the convergences and the divergences between the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.
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GASB Statement No. 3 Guides Deposits, Investments.
Barker, Linda A.
1986-01-01
Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…
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42 CFR 460.208 - Financial statements.
2010-10-01
... 42 Public Health 4 2010-10-01 2010-10-01 false Financial statements. 460.208 Section 460.208... ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.208 Financial statements. (a... must submit a certified financial statement that includes appropriate footnotes. (2) The financial...
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Position Statement on Active Outdoor Play
Tremblay, Mark S.; Gray, Casey; Babcock, Shawna; Barnes, Joel; Costas Bradstreet, Christa; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William; Power, Marlene; Sandseter, Ellen Beate Hansen; Simon, Brenda; Brussoni, Mariana
2015-01-01
A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critical appraisal of the current literature and existing position statements, engagement of research experts (N = 9) and cross-sectorial individuals/organizations (N = 17), and an extensive stakeholder consultation process (N = 1908). More than 95% of the stakeholders consulted strongly agreed or somewhat agreed with the Position Statement; 14/17 participating individuals/organizations endorsed it; and over 1000 additional individuals and organizations requested their name be listed as a supporter. The final Position Statement on Active Outdoor Play states: “Access to active play in nature and outdoors—with its risks— is essential for healthy child development. We recommend increasing children’s opportunities for self-directed play outdoors in all settings—at home, at school, in child care, the community and nature.” The full Position Statement provides context for the statement, evidence supporting it, and a series of recommendations to increase active outdoor play opportunities to promote healthy child development. PMID:26062040
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Position Statement on Active Outdoor Play.
Tremblay, Mark S; Gray, Casey; Babcock, Shawna; Barnes, Joel; Bradstreet, Christa Costas; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William; Power, Marlene; Sandseter, Ellen Beate Hansen; Simon, Brenda; Brussoni, Mariana
2015-06-08
A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3-12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critical appraisal of the current literature and existing position statements, engagement of research experts (N=9) and cross-sectorial individuals/organizations (N=17), and an extensive stakeholder consultation process (N=1908). More than 95% of the stakeholders consulted strongly agreed or somewhat agreed with the Position Statement; 14/17 participating individuals/organizations endorsed it; and over 1000 additional individuals and organizations requested their name be listed as a supporter. The final Position Statement on Active Outdoor Play states: "Access to active play in nature and outdoors--with its risks--is essential for healthy child development. We recommend increasing children's opportunities for self-directed play outdoors in all settings--at home, at school, in child care, the community and nature." The full Position Statement provides context for the statement, evidence supporting it, and a series of recommendations to increase active outdoor play opportunities to promote healthy child development.
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Position Statement on Active Outdoor Play
Directory of Open Access Journals (Sweden)
Mark S. Tremblay
2015-06-01
Full Text Available A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky outdoor play. The Position Statement development process was informed by two systematic reviews, a critical appraisal of the current literature and existing position statements, engagement of research experts (N = 9 and cross-sectorial individuals/organizations (N = 17, and an extensive stakeholder consultation process (N = 1908. More than 95% of the stakeholders consulted strongly agreed or somewhat agreed with the Position Statement; 14/17 participating individuals/organizations endorsed it; and over 1000 additional individuals and organizations requested their name be listed as a supporter. The final Position Statement on Active Outdoor Play states: “Access to active play in nature and outdoors—with its risks— is essential for healthy child development. We recommend increasing children’s opportunities for self-directed play outdoors in all settings—at home, at school, in child care, the community and nature.” The full Position Statement provides context for the statement, evidence supporting it, and a series of recommendations to increase active outdoor play opportunities to promote healthy child development.
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7 CFR 4280.140 - Financial statements.
2010-01-01
... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4280.140 Section 4280.140... Efficiency Improvements Program Section B. Guaranteed Loans § 4280.140 Financial statements. (a) The... financial statements, at its sole discretion when the Agency is concerned about the applicant's credit risk. ...
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40 CFR 156.68 - First aid statement.
2010-07-01
... 40 Protection of Environment 23 2010-07-01 2010-07-01 false First aid statement. 156.68 Section... aid statement. (a) Product as sold and distributed. Each product must bear a first aid statement if... with water prior to use, the label may also include a statement describing how the first aid measures...
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21 CFR 801.61 - Statement of identity.
2010-04-01
... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Statement of identity. 801.61 Section 801.61 Food... DEVICES LABELING Labeling Requirements for Over-the-Counter Devices § 801.61 Statement of identity. (a... principal features a statement of the identity of the commodity. (b) Such statement of identity shall be in...
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7 CFR 1209.239 - Financial statements.
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1209.239 Section 1209.239..., AND CONSUMER INFORMATION ORDER Rules and Regulations General § 1209.239 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a...
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7 CFR 29.2 - Policy statement.
2010-01-01
... INSPECTION Policy Statement and Regulations Governing the Extension of Tobacco Inspection and Price Support Services to New Markets and to Additional Sales on Designated Markets § 29.2 Policy statement. Inspection... 7 Agriculture 2 2010-01-01 2010-01-01 false Policy statement. 29.2 Section 29.2 Agriculture...
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7 CFR 29.9402 - Policy statement.
2010-01-01
... INSPECTION Policy Statement and Regulations Governing Availability of Tobacco Inspection and Price Support Services to Flue-Cured Tobacco on Designated Markets § 29.9402 Policy statement. The sets of inspectors... 7 Agriculture 2 2010-01-01 2010-01-01 false Policy statement. 29.9402 Section 29.9402 Agriculture...
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21 CFR 201.61 - Statement of identity.
2010-04-01
... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Statement of identity. 201.61 Section 201.61 Food...: GENERAL LABELING Labeling Requirements for Over-the-Counter Drugs § 201.61 Statement of identity. (a) The... features a statement of the identity of the commodity. (b) Such statement of identity shall be in terms of...
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Corporate Information Management Financial Statements
National Research Council Canada - National Science Library
Gimble, Thomas
1995-01-01
The audit objective was to determine whether the OASD(C31) methods for preparing FY 1996 CIM, general purpose financial statements will result in auditable and complete general purpose financial statements...
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37 CFR 360.12 - Form and content of claims.
2010-07-01
... SUBMISSION OF ROYALTY CLAIMS FILING OF CLAIMS TO ROYALTY FEES COLLECTED UNDER COMPULSORY LICENSE Satellite Claims § 360.12 Form and content of claims. (a) Forms. (1) Each claim to compulsory license royalty fees... owner entitled to claim the royalty fees. (ii) A general statement of the nature of the copyright owner...
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37 CFR 360.3 - Form and content of claims.
2010-07-01
... SUBMISSION OF ROYALTY CLAIMS FILING OF CLAIMS TO ROYALTY FEES COLLECTED UNDER COMPULSORY LICENSE Cable Claims § 360.3 Form and content of claims. (a) Forms. (1) Each claim to cable compulsory license royalty fees... copyright owner entitled to claim the royalty fees. (ii) A general statement of the nature of the copyright...
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Be Vigilant on Financial Statements.
Freed, DeBow
2002-01-01
Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)
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12 CFR 335.311 - Forms for annual, quarterly, current, and other reports of issuers.
2010-01-01
... for Financial Statements can generally be found in Regulation S-X (17 CFR part 210). Banks may also... interim reports. The requirements for Management's Discussion and Analysis of Financial Condition and... REGULATIONS AND STATEMENTS OF GENERAL POLICY SECURITIES OF NONMEMBER INSURED BANKS § 335.311 Forms for annual...
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2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Scoping-environmental impact statement and supplement to environmental impact statement. 51.29 Section 51.29 Energy NUCLEAR REGULATORY COMMISSION (CONTINUED... Environmental Policy Act-Regulations Implementing Section 102(2) Scoping § 51.29 Scoping-environmental impact...
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FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE
DUMITRU FRANCA; MORARU MARIA
2012-01-01
Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration of assumption of responsibility by the leadership of the legal person for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose. Annual financial statements are prepared in a clear manner and should be consistent with the provisions ...
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Directory of Open Access Journals (Sweden)
Rafael Barreiros Porto
2018-03-01
Full Text Available Good positioning statements have an effect on consumer brand awareness. However, the competitive context formed by the novelty of the category and the brand market structure may hinder the assimilation of positioning and its association with the pre-existing image. This study assesses the effectiveness of positioning statements in the generation of brand awareness, considering its competitive context. Using an experimental design, with a group of control, the exposure of brands and their competitive contexts were manipulated and the positioning statement remained constant for a sample of consumers. The results show the positioning statement had an effect on both assimilation of the message and valence of image association, which adds awareness for the brand, but only for the traditional category. The effectiveness on the message assimilation occurred within the weak brand and within the less known median brand. For the image valence, it occurred only between the weak brand and the strong one from the traditional category. These findings are distinct among consumer segments. The research brings up a classic theme, but presents a new methodological approach to measure the effectiveness of brand positioning.
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49 CFR 805.735-21 - Confidentiality of statements.
2010-10-01
... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-21 Confidentiality of statements. Subject to the provisions of § 805.735-24 concerning review of employee statements, each statement of... Personnel Officer is personally responsible for the retention of employee statements in confidence and may...
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7 CFR 1775.21 - Audit or financial statements.
2010-01-01
... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...
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Opening statements and general statements by delegation
International Nuclear Information System (INIS)
1978-01-01
23 delegations have submitted general reports and statements on the situation and evolution of the nuclear fuel cycle. Each report reflects the particular interests of the country that submitted it. All in all, these reports provide general background information on the subject of the conference
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40 CFR 1508.11 - Environmental impact statement.
2010-07-01
... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Environmental impact statement. 1508.11 Section 1508.11 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY TERMINOLOGY AND INDEX § 1508.11 Environmental impact statement. Environmental impact statement means a detailed written...
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Final environmental statement for the geothermal leasing program
Energy Technology Data Exchange (ETDEWEB)
1973-12-31
This second of the four volumes of the Geothermal Leasing Program final impact statement contains the individual environmental statements for the leasing of federally owned geothermal resources for development in three specific areas: Clear Lake-Geysers; Mono Lake-Long Valley; and Imperial Valley, all in California. It also includes a summary of the written comments received and departmental responses relative to the Draft Environmental Impact Statement issued in 1971; comments and responses on the Draft Environmental Impact Statement; consultation and coordination in the development of the proposal and in the preparation of the Draft Environmental Statement; and coordination in the review of the Draft Environmental Statement.
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AICPA allows low-cost options for compiled financial statements.
Reinstein, Alan; Luecke, Randall W
2002-02-01
The AICPA Accounting and Review Services Committee's (ARSC) SSARS No. 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements, issued in October 2000, allows financial managers to provide plain-paper, compiled financial statements for the exclusive use of management. Such financial statements were disallowed in 1979 when the AICPA issued SSARS No. 1, Compilation and Review of Financial Statements. With the issuance of SSARS No. 8, financial managers can prepare plain-paper, compiled financial statements when third parties are not expected to rely on the financial statements, management acknowledges such restrictions in writing, and management acknowledges its primary responsibility for the adequacy of the financial statements.
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7 CFR 1794.61 - Environmental impact statement.
2010-01-01
... 7 Agriculture 12 2010-01-01 2010-01-01 false Environmental impact statement. 1794.61 Section 1794..., DEPARTMENT OF AGRICULTURE (CONTINUED) ENVIRONMENTAL POLICIES AND PROCEDURES Procedure for Environmental Impact Statements § 1794.61 Environmental impact statement. An EIS shall be prepared in accordance with...
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17 CFR 239.65 - Form TH-Notification of reliance on temporary hardship exemption.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Form TH-Notification of... Statements § 239.65 Form TH—Notification of reliance on temporary hardship exemption. Form TH shall be filed... Note: For Federal Register citations affecting Form TH, see the List of CFR Sections Affected, which...
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García Merino, A; Ramón Ara Callizo, J; Fernández Fernández, O; Landete Pascual, L; Moral Torres, E; Rodríguez-Antigüedad Zarrantz, A
2017-03-01
With the advent of new disease-modifying drugs, the treatment of multiple sclerosis is becoming increasingly complex. Using consensus statements is therefore advisable. The present consensus statement, which was drawn up by the Spanish Society of Neurology's study group for demyelinating diseases, updates previous consensus statements on the disease. The present study lists the medications currently approved for multiple sclerosis and their official indications, and analyses such treatment-related aspects as activity, early treatment, maintenance, follow-up, treatment failure, changes in medication, and special therapeutic situations. This consensus statement includes treatment recommendations for a wide range of demyelinating diseases, from isolated demyelinating syndromes to the different forms of multiple sclerosis, as well as recommendations for initial therapy and changes in drug medication, and additional comments on induction and combined therapy and practical aspects of the use of these drugs. Copyright © 2016 Sociedad Española de Neurología. Publicado por Elsevier España, S.L.U. All rights reserved.
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International Development Research Centre (IDRC) Digital Library (Canada)
Financial Statements and accompanying notes provided on .... to good governance principles. there is the risk that ...... responsibilities of the centre's internal auditor includes reviewing internal controls, including accounting and financial.
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Stakeholder Orientation in Cruise Lines’ Mission Statements
Directory of Open Access Journals (Sweden)
Lara Penco
2017-11-01
Full Text Available Consistent with the extant management literature, mission statements are crucial for the sustainability and growth of any firms and have been considered to be a tool for the strategic management process. Despite the considerable attention awarded to this theme, the role of the mission statement in the strategic management of tourism firms has not been sufficiently highlighted. The present paper tries to bridge this literature gap and aims to (i analyze the content of mission statements; and (ii investigate the stakeholder orientation of cruise line mission statements. We apply a content analysis method to analyze the mission statements of 44 cruise lines, employing three different perspectives: (1 the inclusion of stakeholder groups; (2 mentions of specific “mission” components; (3 reference to four goals usually assigned to mission statements. The analysis was performed using the software package QDA-Miner. The results suggest that it is possible to identify four clusters of firms that present similar content in their mission statements, and that cruise companies tend to reserve a major attention to customers. This contribution presents some valuable research implications mainly useful for researchers and academics, but also maybe of benefit to professionals and investors.
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2010-07-09
... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0002] Proposed Information Collection (Income-Net Worth and Employment Statement) Activity: Comment Request AGENCY: Veterans Benefits Administration... techniques or the use of other forms of information technology. Title: Income-Net Worth and Employment...
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2012-04-06
... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0002] Proposed Information Collection (Income, Net Worth, and Employment Statement) Activity: Comment Request AGENCY: Veterans Benefits... techniques or the use of other forms of information technology. Title: Income, Net Worth, and Employment...
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FAIR VALUE IN FINANCIAL STATEMENTS – ADVANTAGES AND DISADVANTAGES
Directory of Open Access Journals (Sweden)
Miroslav Škoda
2012-01-01
Full Text Available Nowadays, there are many demands coming from all over the world to establish or to secure the possibility of comparability of the information provided in financial statements, and to make this information as reliable and accurate as possible, and therefore making it useful and beneficial for anyone who uses them. These requests demand adjustment of the content of accounted data in every single country, which might have its own accounting standards, to international norms of accounting. Substantial form of the synchronization or unification that attempts to harmonize accounting is the International Accounting Standards / International Financial Reporting Standards (IAS/IFRS, which are mainly focusing on financial statements, and seeking the solutions for problems connected with it. Financial statements, being one of the main concerns of the IAS/IFRS that should lead to a better comparability, higher predication and also to achieve higher utility for users, is getting more and more important. One of the tools that should help achieve these demands in financial statements is called “Fair value”. Despite the intents and plans, however it is still quite difficult to establish, whether its contribution to the improvement of accounting standards is really beneficial. Main aim of this paper is to examine and depict the advantages and disadvantages connected to the fair value, providing the reader with objective information and thorough insight into the problems and benefits of fair value.Partial objectives of this paper are to define the concept of fair value, to provide information about theoretical background and evolution of fair value and to examine and describe the possible future development of fair value.
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Understanding Financial Statements. Financial Matters. Board Basics.
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,"…
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40 CFR 6.207 - Environmental impact statements.
2010-07-01
... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Environmental impact statements. 6.207... ACTIONS EPA's NEPA Environmental Review Procedures § 6.207 Environmental impact statements. (a) The Responsible Official will prepare an environmental impact statement (EIS) (see 40 CFR 1508.11) for major...
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39 CFR 775.11 - Environmental impact statements.
2010-07-01
... 39 Postal Service 1 2010-07-01 2010-07-01 false Environmental impact statements. 775.11 Section... POLICY ACT PROCEDURES § 775.11 Environmental impact statements. (a) Determining scope. Before an environmental impact statement is prepared, the following procedures must be followed to determine what issues...
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Auditing nuclear materials statements
International Nuclear Information System (INIS)
Anon.
1973-01-01
A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants
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Pramuka, Bambang Agus
1995-01-01
The intent of consolidated financial statements is to provide meaningful, relevant, useful, and reliable information about the operations of a group of companies. In compliance with AASB 1024 'Consolidated Accounts', and AAS 24 Consolidated Financial Reports', a parent entity now has to include in its consolidated financial statements all controlled entities, regardless of their legal form or the ownership interest held. The new Standard also pr...
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2013-03-04
...--Marking of Plastic Explosives for the Purpose of Detection ACTION: 60-Day notice. The Department of... accordance with the Paperwork Reduction Act of 1995. The proposed information collection is published to... currently approved collection. (2) Title of the Form/Collection: Statement of Process--Marking of Plastic...
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2013-05-07
...-Marking of Plastic Explosives for the Purpose of Detection ACTION: 30-Day notice. The Department of... accordance with the Paperwork Reduction Act of 1995. The proposed information collection is published to...) Title of the Form/Collection: Statement of Process-Marking of Plastic Explosives for the Purpose of...
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2013-02-26
...The Bureau of Reclamation has made available for public review and comment the draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement (EIR/EIS/EIS) for the Upper Truckee River Restoration and Marsh Restoration Project (Project). The California Tahoe Conservancy and the Tahoe Regional Planning Agency, the other lead agencies for the Project, made the EIR/EIS/EIS available to the public on February 8, 2013.
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40 CFR 123.23 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Attorney General's statement. 123.23... PROGRAM REQUIREMENTS State Program Submissions § 123.23 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...
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40 CFR 233.12 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 24 2010-07-01 2010-07-01 false Attorney General's statement. 233.12... STATE PROGRAM REGULATIONS Program Approval § 233.12 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...
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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
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Position Statement on Active Outdoor Play
Tremblay, Mark S.; Gray, Casey; Babcock, Shawna; Barnes, Joel; Costas Bradstreet, Christa; Carr, Dawn; Chabot, Guylaine; Choquette, Louise; Chorney, David; Collyer, Cam; Herrington, Susan; Janson, Katherine; Janssen, Ian; Larouche, Richard; Pickett, William
2015-01-01
A diverse, cross-sectorial group of partners, stakeholders and researchers, collaborated to develop an evidence-informed Position Statement on active outdoor play for children aged 3–12 years. The Position Statement was created in response to practitioner, academic, legal, insurance and public debate, dialogue and disagreement on the relative benefits and harms of active (including risky) outdoor play. The Position Statement development process was informed by two systematic reviews, a critic...
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In Brief: Geoengineering draft statement
Showstack, Randy
2009-04-01
The American Meteorological Society (AMS) has prepared a draft policy statement on geoengineering the climate system, which the AMS Council is considering for approval. The statement notes, “Geoengineering will not substitute for either aggressive mitigation or proactive adaptation. It could contribute to a comprehensive risk management strategy to slow climate change and alleviate its negative impacts, but the potential for adverse and unintended consequences implies a need for adequate research, appropriate regulation, and transparent consideration.” The statement, if adopted, indicates that AMS recommends enhanced research on the scientific and technological potential for geoengineering the climate system; additional study of the historical, ethical, legal, political, and societal aspects of the geoengineering issues; and the development and analysis of policy options to promote transparency and international cooperation in exploring geoengineering options along with restrictions on reckless efforts to manipulate the climate system. AMS is accepting comments on the draft statement until 23 April. For more information, visit http://ametsoc.org/policy/draftstatements/index.html#draft.
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17 CFR 210.9-04 - Income statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.9-04... the face of the income statement or in the notes thereto. 1. Interest and fees on loans. Include... AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934...
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2011-06-01
... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0115] Agency Information Collection (Supporting Statement Regarding Marriage) Activity under OMB Review AGENCY: Veterans Benefits Administration... Marriage, VA Form 21-4171. OMB Control Number: 2900-0115. Type of Review: Extension of a currently approved...
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New approaches to the analysis of financial statements of commercial structures
Directory of Open Access Journals (Sweden)
Orlova Tamara Mikhailovna
2013-02-01
Full Text Available This item includes changes in the organization's assets and sources of its formation in connection with the introduction of the Federal Law "On Accounting" (FC-402, and new forms of accounting (financial statements. An overview of the new balance sheet items and the evaluation of information from the point of view of internal and external user is.
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40 CFR 271.7 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Attorney General's statement. 271.7... Authorization § 271.7 Attorney General's statement. (a) Any State that seeks to administer a program under this subpart shall submit a statement from the State Attorney General (or the attorney for those State agencies...
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17 CFR 210.7-04 - Income statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Income statements. 210.7-04... 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Insurance Companies § 210.7-04 Income statements... face of the income statements and in the notes thereto filed for persons to whom this article pertains...
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Resonating Statements: Discursive acts in IT projects
DEFF Research Database (Denmark)
Hjelholt, Morten; Jensen, Tina Blegind
2015-01-01
IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... of an IT project in a Danish local government spans a two-year time period and demonstrates a double-loop legitimization process. First, resonating statements are produced to localize a national IT initiative to support the specificity of a local government discourse. Second, the resonating statements are used...
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International, Expert-Based, Consensus Statement Regarding the Management of Acute Diverticulitis.
O'Leary, D Peter; Lynch, Noel; Clancy, Cillian; Winter, Desmond C; Myers, Eddie
2015-09-01
This Delphi study provides consensus related to many aspects of acute diverticulitis and identifies other areas in need of research. To generate an international, expert-based, consensus statement to address controversies in the management of acute diverticulitis. This study was conducted using the Delphi technique from April 3 through October 21, 2014. A survey website was used and a panel of acute diverticulitis experts was formed via the snowball method. The top 5 acute diverticulitis experts in 5 international geographic regions were identified based on their number of publications related to acute diverticulitis. The Delphi study used 3 rounds of questions, after which the consensus statement was collated. A consensus statement related to the management of acute diverticulitis. Twenty items were selected for inclusion in the consensus statement following 3 rounds of questioning. A clear definition of uncomplicated and complicated diverticulitis is provided. In uncomplicated diverticulitis, consensus was reached regarding appropriate laboratory and radiological evaluation of patients as well as nonsurgical, surgical, and follow-up strategies. A number of important topics, including antibiotic treatment, failed to reach consensus. In addition, consensus was reached regarding many nonsurgical and surgical treatment strategies in complicated diverticulitis. Controversy continues internationally regarding the management of acute diverticulitis. This study demonstrates that there is more nonconsensus among experts than consensus regarding most issues, even in the same region. It also provides insight into the status quo regarding the treatment of acute diverticulitis and provides important direction for future research.
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Plagiarism in Personal Statements of Anesthesiology Residency Applicants.
Parks, Lance J; Sizemore, Daniel C; Johnstone, Robert E
2016-02-15
Plagiarism by residency applicants in their personal statements, as well as sites that sell personal statements, have been described, and led in 2011 to advice to avoid plagiarism and the caution that plagiarism detection software was available. We screened personal statements of 467 anesthesiology residency applicants from 2013-2014 using Viper Plagiarism Scanner software, and studied them for plagiarism. After quotes and commonly used phrases were removed, 82 statements contained unoriginal content of 8 or more consecutive words. After the study, 13.6% of personal statements from non-United States medical school graduates, and 4.0% from United States medical school graduates, contained plagiarized material, a significant difference. Plagiarized content ranged up to 58%. Plagiarism continues to occur in anesthesiology residency personal statements, with a higher incidence among graduates of non-United States medical schools.
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Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.
Kreysa, Helene; Kessler, Luise; Schweinberger, Stefan R
2016-01-01
A speaker's gaze behaviour can provide perceivers with a multitude of cues which are relevant for communication, thus constituting an important non-verbal interaction channel. The present study investigated whether direct eye gaze of a speaker affects the likelihood of listeners believing truth-ambiguous statements. Participants were presented with videos in which a speaker produced such statements with either direct or averted gaze. The statements were selected through a rating study to ensure that participants were unlikely to know a-priori whether they were true or not (e.g., "sniffer dogs cannot smell the difference between identical twins"). Participants indicated in a forced-choice task whether or not they believed each statement. We found that participants were more likely to believe statements by a speaker looking at them directly, compared to a speaker with averted gaze. Moreover, when participants disagreed with a statement, they were slower to do so when the statement was uttered with direct (compared to averted) gaze, suggesting that the process of rejecting a statement as untrue may be inhibited when that statement is accompanied by direct gaze.
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Nuclear safety policy statement in korea
International Nuclear Information System (INIS)
Kim, W.S.; Kim, H.J.; Choi, K.S.; Choi, Y.S.; Park, D.K.
2006-01-01
Full text: Wide varieties of programs to enhance nuclear safety have been established and implemented by the Korean government in accordance with the Nuclear Safety Policy Statement announced in September 1994. The policy statement was intended to set the long-term policy goals for maintaining and achieving high-level of nuclear safety and also help the public understand the national policy and a strong will of the government toward nuclear safety. It has been recognized as very effective in developing safety culture in nuclear-related organizations and also enhancing nuclear safety in Korea. However, ageing of operating nuclear power plants and increasing of new nuclear facilities have demanded a new comprehensive national safety policy to cover the coming decade, taking the implementation results of the policy statement of 1994 and the changing environment of nuclear industries into consideration. Therefore, the results of safety policy implementation have been reviewed and, considering changing environment and future prospects, a new nuclear safety policy statement as a highest level national policy has been developed. The implementation results of 11 regulatory policy directions such as the use of Probabilistic Safety Assessment, introduction of Periodic Safety Review, strengthening of safety research, introduction of Risk Based Regulation stipulated in the safety policy statement of 1994 were reviewed and measures taken after various symposia on nuclear safety held in Nuclear Safety Days since 1995 were evaluated. The changing international and domestic environment of nuclear industry were analysed and future prospects were explored. Based on the analysis and review results, a draft of new nuclear safety policy statement was developed. The draft was finalized after the review of many prominent experts in Korea. Considering changing environment and future prospects, new policy statement that will show government's persistent will for nuclear safety has been
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2011-03-01
... Information Collection: Comment Request Loan Sales Bidder Qualification Statement AGENCY: Office of the... Sales Office, Room 3136, Department of Housing and Urban Development, 451 Seventh Street, SW... techniques of other forms of information technology, e.g., permitting electronic submission of responses...
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7 CFR 1980.445 - Periodic financial statements and audits.
2010-01-01
... 7 Agriculture 14 2010-01-01 2009-01-01 true Periodic financial statements and audits. 1980.445... Program § 1980.445 Periodic financial statements and audits. All borrowers will be required to submit periodic financial statements to the lender. Lenders must forward copies of the financial statements and...
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THE FINANCIAL STATEMENTS OF USER REQUIREMENTS
Directory of Open Access Journals (Sweden)
Olga Gandziuk
2016-11-01
Full Text Available The aim of the study is to investigate qualitative characteristics of financial reporting in the context of the interests of different groups of users. The subject of research is the financial statements of the enterprise. Methodology. The theoretical base of the study are the provisions of general scientific theory of knowledge studied phenomena and processes, in particular: the methods of induction and deduction (in determining the principles of formation of the financial statements; analysis and synthesis (in establishing the role and importance of reporting to the needs of users comparisons, associations and analogies (the justification of qualitative characteristics of financial statements. The information base for scientific research became scientific papers and publications of domestic and foreign scientists-economists, materials of scientific-practical conferences, legislative and normative documents, the World Bank materials and International Accounting Standards Board. Results of the research showed that in the present conditions of economic activities of Ukrainian enterprises, for the effective functioning of the company, is required to have them control system was adequate to the environment, and this is possible only if the relevant information systems. The financial statement plays a crucial role in the management of the company and is the main source of information about the firm’s financial condition. The basic groups of users of financial statements, depending on the interest that they show to the results of activity of the enterprise: external and internal. External users are classified into direct users and not a direct financial interest. It was determined that the financial statements should meet, first of all, the information needs of users with a direct financial interest, it is this group of users has the most leverage to influence the company. The influence of the quality characteristics of the formation of the real
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Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.
Directory of Open Access Journals (Sweden)
Helene Kreysa
Full Text Available A speaker's gaze behaviour can provide perceivers with a multitude of cues which are relevant for communication, thus constituting an important non-verbal interaction channel. The present study investigated whether direct eye gaze of a speaker affects the likelihood of listeners believing truth-ambiguous statements. Participants were presented with videos in which a speaker produced such statements with either direct or averted gaze. The statements were selected through a rating study to ensure that participants were unlikely to know a-priori whether they were true or not (e.g., "sniffer dogs cannot smell the difference between identical twins". Participants indicated in a forced-choice task whether or not they believed each statement. We found that participants were more likely to believe statements by a speaker looking at them directly, compared to a speaker with averted gaze. Moreover, when participants disagreed with a statement, they were slower to do so when the statement was uttered with direct (compared to averted gaze, suggesting that the process of rejecting a statement as untrue may be inhibited when that statement is accompanied by direct gaze.
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48 CFR 30.102 - Cost Accounting Standards Board publication.
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.102 Cost Accounting Standards Board publication. Copies of the CASB Standards and Regulations are printed in title 48...
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17 CFR 210.10-01 - Interim financial statements.
2010-04-01
... financial statements, such as a statement of significant accounting policies and practices, details of... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting... Financial Accounting Standards Board that requires such change. (7) Any material retroactive prior period...
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The Interim Financial Statements: The Case of Greece
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...
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2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements at... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-12 Age of...
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17 CFR 210.3-03 - Instructions to income statement requirements.
2010-04-01
... Financial Statements § 210.3-03 Instructions to income statement requirements. (a) The statements required... businesses, it may at its option include statements of income and cash flows (which may be unaudited) for the... statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on...
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Measuring financial performance: an overview of financial statements.
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.
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47 CFR 1.1314 - Environmental impact statements (EISs).
2010-10-01
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Environmental impact statements (EISs). 1.1314... Procedures Implementing the National Environmental Policy Act of 1969 § 1.1314 Environmental impact statements (EISs). (a) Draft Environmental Impact Statements (DEISs) (§ 1.1315) and Final Environmental...
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12 CFR 350.5 - Alternative annual disclosure statements.
2010-01-01
... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...
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10 CFR 51.95 - Postconstruction environmental impact statements.
2010-01-01
... NRC staff will prepare a supplement to the final environmental impact statement on the construction... 10 Energy 2 2010-01-01 2010-01-01 false Postconstruction environmental impact statements. 51.95... Implementing Section 102(2) Final Environmental Impact Statements-Production and Utilization Facilities § 51.95...
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17 CFR 210.8-03 - Interim financial statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Interim financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...
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17 CFR 210.8-02 - Annual financial statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Annual financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...
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16 CFR 1.85 - Final environmental impact statements.
2010-01-01
... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Final environmental impact statements. 1.85... Final environmental impact statements. (a) After the close of the comment period, the Bureau responsible for the matter will consider the comments received on the draft environmental impact statement and...
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76 FR 21345 - Environmental Impacts Statements;
2011-04-15
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 04/04/2011 Through 04...
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78 FR 48672 - Environmental Impacts Statements;
2013-08-09
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/29/2013 Through...
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SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS
Cirstea Andreea; Baltariu Carmen-Alexandra
2013-01-01
The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled en...
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Directory of Open Access Journals (Sweden)
Eva Hýblová
2017-01-01
Full Text Available Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.
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International Nuclear Information System (INIS)
1995-07-01
The Environmental Impact Statement on the Concept for Disposal of Canada's Nuclear Fuel Waste was released in October 1994 in response to the guidelines issued in 1992 by a panel formed to evaluate this concept (Federal Environmental Assessment Review Panel, 1992). This response is primarily a statement of deficiencies and thus focuses on the negative aspects of the Environmental Impact Statement (EIS). The staff review of the EIS was based on the AECB mandate, which is to protect human health and the environment and as such was focused on technical issues in the EIS. These were performance assessment of the multiple barrier system, environmental impacts, concept feasibility, siting, transport and safety as well as general issues o f regulatory policy and criteria. 30 refs
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40 CFR 790.99 - Statement of financial responsibility.
2010-07-01
... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Statement of financial responsibility... From Test Rules § 790.99 Statement of financial responsibility. Each applicant for an exemption shall submit the following sworn statement with his or her application: I understand that if this application...
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18 CFR 706.405 - Supplementary statements.
2010-04-01
... employee shall at all times avoid acquiring a financial interest that could result, or taking an action... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.405... employment and financial interests shall be reported in a supplementary statement, in the format prescribed...
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17 CFR 230.417 - Date of financial statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Date of financial statements... RULES AND REGULATIONS, SECURITIES ACT OF 1933 General Requirements § 230.417 Date of financial statements. Whenever financial statements of any person are required to be furnished as of a date within a...
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Saskatchewan Energy Holdings Ltd. consolidated financial statements
International Nuclear Information System (INIS)
1991-01-01
The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988
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Genesis and Development of Consolidated Financial Statements
Kostyantyn Bezverkhiy
2015-01-01
In the context of economy globalization it is the mission of consolidated financial statements to meet demands of users for financial information about activities of a company group as one company. The article is devoted to study of genesis and development of consolidated financial statements of companies. Historical prerequisites of genesis of consolidated financial statements are shown as well as factors which conduced to their spreading. The approaches are elucidated to preparation of cons...
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Saskatchewan Energy Holdings Ltd. consolidated financial statements
Energy Technology Data Exchange (ETDEWEB)
1991-01-01
The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988.
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Control of Bank Consolidated Financial Statements Quality
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...
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7 CFR 4279.137 - Financial statements.
2010-01-01
... accordance with Generally Accepted Accounting Principles will be required. (b) If specific circumstances... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section 4279.137... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of...
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29 CFR 570.101 - Introductory statement.
2010-07-01
... Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS CHILD LABOR REGULATIONS, ORDERS AND STATEMENTS OF INTERPRETATION General Statements of Interpretation of the Child Labor...) This subpart discusses the meaning and scope of the child labor provisions contained in the Fair Labor...
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Environmental impact statement 1987. Umweltgutachten 1987
Energy Technology Data Exchange (ETDEWEB)
1988-01-01
In its third statement after 1974 and 1978 the Council of Environmental Experts describes the state of the environment and points out misdevelopments and ways of avoiding them. The subject's complexity defies the environmental impact statement's completeness. Other than the two preceding ones the 1987 statement focuses but on selected fields and aspects. In view of the fact that the environmental policy of the late eighties and of the nineties to come requires a general, transsectoral and balanced concept the statement puts much care into a comprehensive discussion of the basic traits of a general environmental policy. The characteristics worked out are applicable to any environmental sector and include man's consciousness of the environment and his behaviour towards it, active pollution abatement, economic aspects, and the structure of pollution sources in the Federal Republic of Germany. While the sectors of pollution control include ground and air pollution abatement the selected fields comprise environment and health, energy, transportation, regional planning, and recreation and tourism. (orig./HSCH).
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7 CFR 400.203 - Financial statement and certification.
2010-01-01
... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial statement and certification. 400.203 Section...-Standards for Approval § 400.203 Financial statement and certification. (a) An entity desiring to become or continue as a contractor shall submit to the Corporation a financial statement which is as of a date not...
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46 CFR 403.120 - Notes to financial statements.
2010-10-01
... 46 Shipping 8 2010-10-01 2010-10-01 false Notes to financial statements. 403.120 Section 403.120... ACCOUNTING SYSTEM General § 403.120 Notes to financial statements. (a) All matters that are not clearly identified in the body of the financial statements of the Association, but which may materially influence...
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8 CFR 286.5 - Remittance and statement procedures.
2010-01-01
... USER FEE § 286.5 Remittance and statement procedures. (a) The air or sea carrier whose ticket stock or... Commissioner, Financial Management a report from the independent accountant in accordance with the Statement on... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Remittance and statement procedures. 286.5...
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Mission statements: selling corporate values to employees.
Klemm, M; Sanderson, S; Luffman, G
1991-06-01
This article investigates the reasons for the increasing use of the Company Mission Statement. Using information from a survey of U.K. companies in 1989 it looks at the types of statements issued by companies, their content, usage, and value to managers. Of particular interest is whether the mission is primarily used for the motivation of staff, or for external image building. Related issues are the value of the mission drafting process in bringing managers together to agree common objectives and the use of a hierarchy of statements to reconcile internal and external stakeholders' interests. The conclusion is that the Mission, which includes a statement of company values, is an important tool for managers to assert their leadership within the organization.
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40 CFR 1502.19 - Circulation of the environmental impact statement.
2010-07-01
... impact statement. 1502.19 Section 1502.19 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY ENVIRONMENTAL IMPACT STATEMENT § 1502.19 Circulation of the environmental impact statement. Agencies shall circulate the entire draft and final environmental impact statements except for certain appendices as...
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Financial Statement Fraud Detection using Text Mining
Rajan Gupta; Nasib Singh Gill
2013-01-01
Data mining techniques have been used enormously by the researchers’ community in detecting financial statement fraud. Most of the research in this direction has used the numbers (quantitative information) i.e. financial ratios present in the financial statements for detecting fraud. There is very little or no research on the analysis of text such as auditor’s comments or notes present in published reports. In this study we propose a text mining approach for detecting financial statement frau...
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40 CFR 124.61 - Final environmental impact statement.
2010-07-01
... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Final environmental impact statement... environmental impact statement. No final NPDES permit for a new source shall be issued until at least 30 days after the date of issuance of a final environmental impact statement if one is required under 40 CFR 6...
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12 CFR 226.7 - Periodic statement.
2010-01-01
... consumer with a periodic statement that discloses the following items, to the extent applicable: (a... convenience of the user, the revised text is set forth as follows: § 226.7 Periodic statement. (a) Rules... consumers may obtain from the creditor more information about the balance computation method and how...
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De Lima, Liliana; Woodruff, Roger; Pettus, Katherine; Downing, Julia; Buitrago, Rosa; Munyoro, Esther; Venkateswaran, Chitra; Bhatnagar, Sushma; Radbruch, Lukas
2017-01-01
Reports about regulations and laws on Euthanasia and Physician Assisted Suicide (PAS) are becoming increasingly common in the media. Many groups have expressed opposition to euthanasia and PAS while those in favor argue that severely chronically ill and debilitated patients have a right to control the timing and manner of their death. Others argue that both PAS and euthanasia are ethically legitimate in rare and exceptional cases. Given that these discussions as well as the new and proposed laws and regulations may have a powerful impact on patients, caregivers, and health care providers, the International Association for Hospice and Palliative Care (IAHPC) has prepared this statement. To describe the position of the IAHPC regarding Euthanasia and PAS. The IAHPC formed a working group (WG) of seven board members and two staff officers who volunteered to participate in this process. An online search was performed using the terms "position statement", "euthanasia" "assisted suicide" "PAS" to identify existing position statements from health professional organizations. Only statements from national or pan-national associations were included. Statements from seven general medical and nursing associations and statements from seven palliative care organizations were identified. A working document including a summary of the different position statements was prepared and based on these, an initial draft was prepared. Online discussions among the members of the WG took place for a period of three months. The differences were reconciled by email discussions. The resulting draft was shared with the full board. Additional comments and suggestions were incorporated. This document represents the final version approved by the IAHPC Board of Directors. IAHPC believes that no country or state should consider the legalization of euthanasia or PAS until it ensures universal access to palliative care services and to appropriate medications, including opioids for pain and dyspnea. In
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10 CFR 51.81 - Distribution of draft environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Materials Licenses § 51.81 Distribution of draft environmental impact statement. Copies of the draft environmental impact statement and...
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10 CFR 51.86 - Distribution of draft environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Rulemaking § 51.86 Distribution of draft environmental impact statement. Copies of the draft environmental impact statement and any...
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37 CFR 260.4 - Confidential information and statements of account.
2010-07-01
... Confidential information and statements of account. (a) For purposes of this part, confidential information shall include statements of account and any information pertaining to the statements of account... included on the statement of account. (d) Access to the confidential information pertaining to the royalty...
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International Nuclear Information System (INIS)
Oude-Hengel, H.H.; Vorwerk, K.; Heuser, F.W.; Boesebeck, K.
1976-01-01
Statistical evaluations concerning the failure behaviour of formed parts with superheated-steam flow were carried out using data from VdTUEV inventory and failure statistics. Due to the great number of results, the findings will be published in two volumes. This first part will describe and classify the stock of data and will make preliminary quantitative statements on failure behaviour. More differentiated statements are made possible by including the operation time and the number of start-ups per failed part. On the basis of time-constant failure rates some materials-specific statements are given. (orig./ORU) [de
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IAS 1 Presentation of Financial Statements - A Closer Look
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...
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National Research Council Canada - National Science Library
1997-01-01
... with other comprehensive basis of accounting described in Office of Management and Budget Bulletin No. 94-01, "Form and Content of Agency Financial Statements," November 16, 1993, or subsequent issuances...
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37 CFR 382.4 - Confidential information and statements of account.
2010-07-01
... information and statements of account. (a) For purposes of this subpart, confidential information shall include statements of account and any information pertaining to the statements of account designated as... payments. (c) A statement of account shall include only such information as is necessary to verify the...
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27 CFR 7.54 - Prohibited statements.
2010-04-01
... statement of alcoholic content permitted under § 7.71 may be depicted in any advertising media. The... statement of alcoholic content permitted under § 7.71 may be displayed in any advertising media. (d) Class..., DEPARTMENT OF THE TREASURY LIQUORS LABELING AND ADVERTISING OF MALT BEVERAGES Advertising of Malt Beverages...
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Toward a Statement of Educational Philosophy.
Rasi, Humberto M.
2001-01-01
Describes a 2001 conference by the Education Department of the General Conference of Seventh-day Adventists which involved presentations of papers and focus groups and which convened participants to discuss and approve an updated and expanded Statement of Adventist Philosophy of Education. The statement is included in this theme issue. (SM)
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Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S.
2014-01-01
Approved for public release; distribution is unlimited Department of Defense (DOD) service components are dedicating significant financial and human resources toward achieving unqualified opinions on audits of their financial statements. The DOD has endeavored to produce auditable financial statements as mandated in the Chief Financial Officers Act of 1990. In December of 2013, the United States Marine Corps became the first service component to achieve an unqualified audit opinion on its ...
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77 FR 25782 - Environmental Impact Statement: Madison County, IL
2012-05-01
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement...: The FHWA is issuing this notice of intent to advise the public that an Environmental Impact Statement... the Illinois Department of Transportation (IDOT) will prepare an Environmental Impact Statement (EIS...
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Drosophila pallidosa- whether a separate species or a light form of ...
Indian Academy of Sciences (India)
Navya
2017-03-31
Mar 31, 2017 ... Thus, these two different statements given by Futch himself have goaded us the most. .... Therefore, analysis of Y-chromosomal and ..... Financial support from the University Grants Commission, New Delhi in the form of UGC-.
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CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING
HOWARD VAN AUKEN; KUI YANG
2014-01-01
With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of various decisions. A logit analysis shows that owners of Chinese SMEs use financial statements to make decisions according to the frequency of available financial statement information and their ability to interpret the informa...
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29 CFR 99.310 - Financial statements.
2010-07-01
... 29 Labor 1 2010-07-01 2010-07-01 true Financial statements. 99.310 Section 99.310 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99... have separate audits in accordance with § 99.500(a) and prepare separate financial statements. (b...
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78 FR 59414 - Environmental Impact Statement; King County, Washington
2013-09-26
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement; King... prepare an environmental impact statement. SUMMARY: The Federal Highway Administration is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be prepared for a proposed...
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10 CFR 51.85 - Draft environmental impact statement-rulemaking.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-rulemaking. 51.85... Implementing Section 102(2) Draft Environmental Impact Statements-Rulemaking § 51.85 Draft environmental impact... Commission has determined to prepare an environmental impact statement. ...
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77 FR 20690 - Environmental Impact Statement: Albuquerque, New Mexico
2012-04-05
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement.... SUMMARY: The FHWA is rescinding the notice of intent to prepare an environmental impact statement for the... rescinding the Notice of Intent to prepare an Environmental Impact Statement (EIS) for the proposed...
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10 CFR 51.72 - Supplement to draft environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Supplement to draft environmental impact statement. 51.72... Implementing Section 102(2) Environmental Impact Statements § 51.72 Supplement to draft environmental impact statement. (a) The NRC staff will prepare a supplement to a draft environmental impact statement for which a...
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14 CFR 399.4 - Nature and effect of policy statements.
2010-01-01
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Nature and effect of policy statements. 399.4 Section 399.4 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... Statements § 399.4 Nature and effect of policy statements. Policy statements published in this part will be...
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Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement
Directory of Open Access Journals (Sweden)
Nicoleta FARCANE
2012-05-01
Full Text Available The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to verify the importance and usefulness of perception on the cash-flow statement. The investigation based on testing four hypotheses has been carried out within the framework of small and medium-sized enterprises in Western Romania and the categories of respondents to the study were: upper management and accounting specialists. The results highlight the fact that there are differences between the categories of users of the cash-flow statements, fact highlighted and illustrated by our findings. The article ends with the conclusions of the authors regarding the importance and usefulness of the use and implementation of the cash-flow statement of the small and medium enterprises in Western Romania.
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Statement of nuclear incidents at nuclear installations
International Nuclear Information System (INIS)
2002-07-01
A statement of nuclear incidents at nuclear installations in Britain during the first quarter of 2002 is published today by the Health and Safety Executive. It covers the period 1 January to 31 March 2002. There are two installations mentioned in the statement: Dungeness B and Heysham 1. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974
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76 FR 53531 - Environmental Impact Statement: Hancock County, MS
2011-08-26
...)] Environmental Impact Statement: Hancock County, MS AGENCY: Federal Highway Administration (FHWA), Department Of... that an environmental impact statement will be prepared for a proposed highway project in Hancock... an Environmental Impact Statement (EIS) for the proposed widening and/or realignment of State Route...
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10 CFR 51.91 - Final environmental impact statement-contents.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-contents. 51.91... Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.91 Final environmental impact statement—contents. (a)(1) The final environmental impact statement will include responses...
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75 FR 4031 - Streamlining Hard-Copy Postage Statement Processing
2010-01-26
... finalized postage statements from PostalOne! facilities are available online at the Business Customer...! facilities only. Copies of finalized postage statements are available online at the Business Customer Gateway... postage statements from PostalOne! facilities are available online at the Business Customer Gateway. 2. At...
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Characteristics of companies with a higher risk of financial statement fraud: Five case studies
Directory of Open Access Journals (Sweden)
Elda du Toit
2015-04-01
Full Text Available Various characteristics can be observed in the financials and the behaviour of companies engaging in accounting irregularities. This article explores the usefulness of such characteristics by analysing the financial statements of five companies accused of alleged accounting irregularities. The analysis involves quantitative and qualitative analyses for each of the companies, compared to a relevant control sample. The quantitative study consisted of financial statement analyses. The qualitative study involved an analysis of the narrative reports that form part of the published annual report. Nine of the characteristics initially identified were not reliable indicators of accounting irregularities. However, the nine remaining characteristics were positive indicators for the detection of accounting irregularities. Eight additional characteristics, not initially identified, were noted as potential indicators of accounting irregularities.
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49 CFR 805.735-24 - Review of financial statements.
2010-10-01
... 49 Transportation 7 2010-10-01 2010-10-01 false Review of financial statements. 805.735-24 Section... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-24 Review of financial statements. (a) The Personnel Officer shall review each statement of employment and financial interests submitted...
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7 CFR 1230.115 - Submission of annual financial statements.
2010-01-01
... 7 Agriculture 10 2010-01-01 2010-01-01 false Submission of annual financial statements. 1230.115... Submission of annual financial statements. State Pork Producer Associations, as defined in § 1230.25, that... financial statements prepared by State association staff members or individuals who prepare annual financial...
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10 CFR 51.70 - Draft environmental impact statement-general.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-general. 51.70... Implementing Section 102(2) Environmental Impact Statements § 51.70 Draft environmental impact statement—general. (a) The NRC staff will prepare a draft environmental impact statement as soon as practicable...
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10 CFR 51.71 - Draft environmental impact statement-contents.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-contents. 51.71... Implementing Section 102(2) Environmental Impact Statements § 51.71 Draft environmental impact statement—contents. (a) Scope. The draft environmental impact statement will be prepared in accordance with the scope...
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Influence of Customer Focused Mission Statement on Customer Satisfaction
Directory of Open Access Journals (Sweden)
Chijioke Nwachukwu
2017-01-01
Full Text Available The purpose of this study is to examine the influence of customer‑focused mission statements on customer satisfaction in selected cell phone manufacturing companies in the United States. The study employed content analysis for the mission statement and data from America customer satisfaction index (ACSI. In analysing our data, Pearson correlation, and multiple regression techniques were used. The result showed that product and service, technology, philosophy, self‑concept, and public image mission statement components are strongly positively correlated with customer satisfaction. Customer, survival, growth and profitability and market mission statement components are insignificantly negatively correlated with customer satisfaction. The study, therefore, recommends that companies that want to remain competitive by enhancing customer satisfaction should formulate mission statements from a customer perspective so that they include product and service, technology, philosophy, self‑concept, and public image components. The main limitation of the study represents the sample size and structure. This study empirically investigated the correlation and association of nine mission statement components with customer satisfaction.
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A process for updating a philosophy of education statement.
Gambescia, Stephen F
2013-01-01
Most health education specialists have been introduced to the idea of having a philosophy of education statement. Although some in the field have been writing about this career development exercise, little has been written about the process of developing one's philosophy of education statement. This brief essay explains a sample process health education specialists can use to create or update their philosophy of education statement. The author gives a firsthand account of a systematic, disciplined, intellectually liberating, and reflective approach to articulating one's philosophy of education statement, by considering the writings of select intellectual giants who have acted on human experience, thought, and practice in education. A philosophy of education statement should be useful to any health education specialist regardless of type of work, site, position in the organization, population served, or health topic. The resultant updated and precisely written statement serves to sharpen a health education specialist's future role as a health educator, as well as contribute to his or her journey in lifelong learning.
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24 CFR 242.58 - Books, accounts, and financial statements.
2010-04-01
... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books...: (i) Annual audited financial statements in accordance with the guidance below; (ii) Quarterly... (if the annual audited financial statement has not yet been filed with HUD) and at such other times as...
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17 CFR 210.8-08 - Age of financial statements.
2010-04-01
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...
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12 CFR 350.4 - Contents of annual disclosure statement.
2010-01-01
... accruing and Memorandum item 1 need not be included); (iii) Schedule RI (Income Statement); (iv) Schedule... regulatory enforcement actions; business plans; and material changes in balance sheet and income statement... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Contents of annual disclosure statement. 350.4...
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Advance statements in the new Victorian Mental Health Act.
Saraf, Sudeep
2015-06-01
There is growing recognition of the utility of advance statements in the area of mental health. The definition of advance statements and procedure for making and varying advance statements under the Victorian legislation is described. The implications for psychiatrists, mental health tribunals and the process should the psychiatrist vary their decision from that made in the advance statement are discussed. Advance statements being enshrined in legislation is another step in the direction of recovery-oriented service provision for persons with mental illness. The challenge for services will be to develop systems and processes that promote increased uptake of these instruments to empower persons with mental illness to participate in their treatment. © The Royal Australian and New Zealand College of Psychiatrists 2015.
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CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT
Directory of Open Access Journals (Sweden)
I. Derun
2015-10-01
Full Text Available The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.
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16 CFR 1021.14 - Environmental impact statement.
2010-01-01
... 16 Commercial Practices 2 2010-01-01 2010-01-01 false Environmental impact statement. 1021.14 Section 1021.14 Commercial Practices CONSUMER PRODUCT SAFETY COMMISSION GENERAL ENVIRONMENTAL REVIEW Contents of Environmental Review Documents § 1021.14 Environmental impact statement. (a) Draft and final...
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75 FR 8988 - Environmental Impact Statements; Availability
2010-02-26
... DEPARTMENT OF THE INTERIOR Environmental Impact Statements; Availability AGENCY: National Park Service. ACTION: Notice of availability for the Record of Decision on the Final Environmental Impact...) for the final Environmental Impact Statement (EIS) for the disposition of the Bureau of Mines property...
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10 CFR 1021.310 - Environmental impact statements.
2010-01-01
... 10 Energy 4 2010-01-01 2010-01-01 false Environmental impact statements. 1021.310 Section 1021.310 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) NATIONAL ENVIRONMENTAL POLICY ACT IMPLEMENTING PROCEDURES Implementing Procedures § 1021.310 Environmental impact statements. DOE shall prepare and...
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48 CFR 37.602 - Performance work statement.
2010-10-01
... on the use of measurable performance standards and financial incentives in a competitive environment... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Performance work statement... CATEGORIES OF CONTRACTING SERVICE CONTRACTING Performance-Based Acquisition 37.602 Performance work statement...
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Systematization of falsification risk factors in financial statements: accounting aspect
Directory of Open Access Journals (Sweden)
N.О. Mizyakina
2016-12-01
Full Text Available The presence of false information in the financial statements significantly undermines the confidence of investors and creditors of a company. This necessitates finding and identifying risk factors for falsifying financial statements. Risk factors for financial statements falsification are various and there are different approaches to their classification. It is found out that there is the problem on the clear separation of the concept "creative accounting" (which allows to present a company in the best light for investors and creditors within the law and the concept "falsification of financial statements indicators", which undermines confidence and causes million expenditures of investors and creditors. The article determines the main reasons and factors that lead to the falsification of enterprise’s financial statements. The study suggests the approaches to the classification of risk factors for falsifying financial statements, including those, which have a direct or indirect impact on the reporting. The classification of risk factors for falsifying financial statements is necessary to systematize falsification risks of financial statements in order to minimize them and avoid them during the process of formation of financial reporting indicators.
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Emotional Effects of Positive Forms of Communication
Directory of Open Access Journals (Sweden)
Светлана Валентиновна Ионова
2015-12-01
Full Text Available The article discusses the problem of emotional significance of a positive form of speech. Based on the methodology of emotions linguistics, linguoecology, communicative linguistics and the methods of description, comparison and discourse analysis, the author distinguishes some types of speech situations that demonstrate visible differences between positive expression of emotions and their content and the pragmatic effect. The difference between the notions of “positive communication” and “positive form of communication” is demonstrated. Special attention is given to the following types of positive emotional communication: tolerant emotional communication, emotional emphasis, emotional neglect, and emotional tabooing. The utterances in situations of real and textual communication demonstrate negative effects of statements expressed in a positive form and identify the specifics of positive forms of emotional communication in comparison with rational communication.
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12 CFR 18.4 - Contents of annual disclosure statement.
2010-01-01
...) Schedule RI (Income Statement); (iv) Schedule RI-A (Changes in Equity Capital); and (v) Schedule RI-B... balance sheet and income statement items; and future plans. (d) Disclaimer. The following legend shall be... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Contents of annual disclosure statement. 18.4...
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European position statement on lung cancer screening
DEFF Research Database (Denmark)
Oudkerk, Matthijs; Devaraj, Anand; Vliegenthart, Rozemarijn
2017-01-01
Lung cancer screening with low-dose CT can save lives. This European Union (EU) position statement presents the available evidence and the major issues that need to be addressed to ensure the successful implementation of low-dose CT lung cancer screening in Europe. This statement identified...... specific actions required by the European lung cancer screening community to adopt before the implementation of low-dose CT lung cancer screening. This position statement recommends the following actions: a risk stratification approach should be used for future lung cancer low-dose CT programmes...... need to set a timeline for implementing lung cancer screening....
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17 CFR 230.170 - Prohibition of use of certain financial statements.
2010-04-01
... financial statements. 230.170 Section 230.170 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... certain financial statements. Financial statements which purport to give effect to the receipt and.... The caption of any such financial statement shall clearly set forth the assumptions upon which such...
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42 CFR 426.517 - CMS' statement regarding new evidence.
2010-10-01
... 42 Public Health 3 2010-10-01 2010-10-01 false CMS' statement regarding new evidence. 426.517... DETERMINATIONS Review of an NCD § 426.517 CMS' statement regarding new evidence. (a) CMS may review any new... experts; and (5) Presented during any hearing. (b) CMS may submit a statement regarding whether the new...
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50 CFR 401.19 - Statements and payrolls.
2010-10-01
... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Statements and payrolls. 401.19 Section 401.19 Wildlife and Fisheries JOINT REGULATIONS (UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT... FISHERIES CONSERVATION, DEVELOPMENT AND ENHANCEMENT § 401.19 Statements and payrolls. The regulations of the...
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40 CFR 145.24 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 22 2010-07-01 2010-07-01 false Attorney General's statement. 145.24... (CONTINUED) STATE UIC PROGRAM REQUIREMENTS State Program Submissions § 145.24 Attorney General's statement... State Attorney General (or the attorney for those State or interstate agencies which have independent...
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21 CFR 25.42 - Environmental impact statements.
2010-04-01
... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Environmental impact statements. 25.42 Section 25... ENVIRONMENTAL IMPACT CONSIDERATIONS Preparation of Environmental Documents § 25.42 Environmental impact... be a clear, concise, and detailed written statement describing: (1) The environmental impacts of a...
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32 CFR 989.16 - Environmental impact statement.
2010-07-01
... 32 National Defense 6 2010-07-01 2010-07-01 false Environmental impact statement. 989.16 Section... PROTECTION ENVIRONMENTAL IMPACT ANALYSIS PROCESS (EIAP) § 989.16 Environmental impact statement. (a) Certain classes of environmental impacts normally require preparation of an EIS (40 CFR 1501.4). These include...
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49 CFR 805.735-17 - Supplementary statements.
2010-10-01
... SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-17 Supplementary statements. Changes in, or additions to, the information contained in an employee's statement of employment and financial interests.... Notwithstanding the filing of the annual report required by this section, each employee shall at all times avoid...
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Evans, R W
2008-06-01
Medical tourism has emerged as a global health care phenomenon, valued at $60 billion worldwide in 2006. Transplant tourism, unlike other more benign forms of medical tourism, has become a flashpoint within the transplant community, underscoring the uneasy relationships among science, religion, politics, ethics and international health care policies concerning the commercialization of transplantation. Numerous professional associations have drafted or issued position statements condemning transplant tourism. Often the criticism is misdirected. The real issue concerns both the source and circumstances surrounding the procurement of donor organs, including commercialization. Unfortunately, many of the position statements circulated to date represent an ethnocentric and decidedly western view of transplantation. As such, the merits of culturally insensitive policy statements issued by otherwise well-intended transplant professionals, and the organizations they represent, must be evaluated within the broader context of foreign relations and diplomacy, as well as cultural and ethical relativity. Having done so, many persons may find themselves reluctant to endorse statements that have produced a misleading social desirability bias, which, to a great extent, has impeded more thoughtful and inclusive deliberations on the issues. Therefore, instead of taking an official position on policy matters concerning the commercial aspects of transplantation, international professional associations should offer culturally respectful guidance.
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Electronic pay and leave statements (e-Payslips)
2004-01-01
Within the framework of measures to simplify and rationalise administrative procedures, the FI and IT Departments proposed a project to introduce electronic pay and leave statements. The project was launched at the beginning of 2004 after it had been approved by the Director of the Finance and Human Resources Departments. The project was presented to the GTPA (Groupe de Travail sur les Procédures Administratives) and discussed at the meeting of the SCC (Standing Concertation Committee) on 8 July 2004. The system designed and developed by the IT Department is now operational. What will change? Members of the personnel who currently receive a paper copy of their pay and/or leave statement will, in future, receive monthly e-mail notification of their electronic pay and leave statement, instead of the paper document. The current project does not affect retired members of the personnel. Each person receiving the e-mail notification will be invited to consult these electronic statements by clicking on a link p...
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Theoretical preconditions of the realization of principle of domination of essence over form
Directory of Open Access Journals (Sweden)
T.S. Osadcha
2015-06-01
Full Text Available Organization and accounting should be based on accounting principles, which must ensure qualitative preparation of the financial statements. In this case an important role is played by the principle of domination of essence over form. Here is analyzed the main factors of its development and dissemination. Also it is determined the role of IFRS in the spreading of the principle of domination of essence over form in the world and its fixation on the level of normative regulation of accounting in certain countries, including Ukraine. It is defined theoretical preconditions for identifying and removing the existing obstacles in the application of the principle of domination of essence over form in the practice of management, which will ensure qualitative preparation of the financial statements. It is offered to use the principle of property rights theory, the theory of rent and the agency theory to solve the problem of disseverance between owner and manager.
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Corporate Statements in the Facilities Industry
DEFF Research Database (Denmark)
Holzweber, Markus
In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements that wil......In today’s services business domain, especially in facility services and facilities management (FM), customers are becoming more informed as to the level of choice and competition for their custom. This has led businesses to develop and maintain strategic elements of corporate statements...... statements from FM organizations was selected and linked to financial data. The article reveals that the FM services industry would benefit from the concept of capability coherence. Findings showed that FM organizations showing higher scores of capability coherence have higher profitability scores....
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Form 6 - gas balancing agreement
International Nuclear Information System (INIS)
Anon.
1990-01-01
In 1988, a special Committee of the Rocky Mountain Mineral Law Foundation undertook a project to draft a model from gas balancing agreement. This project was initiated at the request of a number of Foundation members who felt that a model form gas balancing agreement would facilitate the negotiation of operating agreement, since gas balancing issues had become sticking points in the process. The Committee was composed of attorneys representing a wide cross-section of the oil and gas industry including both major and independent oil companies, production companies with interstate pipeline affiliates, and private practitioners. The Committee attempted to address the more controversial issues in gas balancing with optional provisions in the Form. To facilitate the negotiation process, the number of optional provisions was minimized. This form may be used as an Appendix to the new A.A.P.L. Form 610-1989 Model Form Operating Agreement. This book includes provision of this Form which are: Ownership of gas production; Balancing of production accounts; Cash balancing upon depletion; Deliverability tests; Nominations; Statements; Payment of taxes; Operating expenses; Overproducing allowable; Payment of leasehold burdens; Operator's liability; Successors and assigns; Audits; Arbitration; and Operator's fees
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40 CFR 281.25 - Attorney General's statement.
2010-07-01
... 40 Protection of Environment 26 2010-07-01 2010-07-01 false Attorney General's statement. 281.25... Attorney General's statement. (a) A state must submit a written demonstration from the Attorney General... independent legal counsel for the state rather than the Attorney General, provided that such counsel has full...
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17 CFR 242.607 - Customer account statements.
2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Customer account statements... (CONTINUED) REGULATIONS M, SHO, ATS, AC, AND NMS AND CUSTOMER MARGIN REQUIREMENTS FOR SECURITY FUTURES Regulation Nms-Regulation of the National Market System § 242.607 Customer account statements. (a) No broker...
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21 CFR 25.52 - Environmental impact statements.
2010-04-01
... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Environmental impact statements. 25.52 Section 25... ENVIRONMENTAL IMPACT CONSIDERATIONS Public Participation and Notification of Environmental Documents § 25.52 Environmental impact statements. (a) If FDA determines that an EIS is necessary for an action involving...
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19 CFR 200.735-117 - Supplementary statements.
2010-04-01
... under this section, each employee shall at all times avoid acquiring a financial interest that could... CONDUCT Provisions Governing Statements of Employment and Financial Interests § 200.735-117 Supplementary... and financial interests shall be reported in a supplementary statement as of June 30 each year. If no...
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Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements
Doina Maria Tilea; Alexandra Ana Maria Serban
2013-01-01
To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.
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Post-event information presented in a question form eliminates the misinformation effect.
Lee, Yuh-shiow; Chen, Kuan-Nan
2013-02-01
This study investigated the influences of sentence surface forms on the misinformation effect. After viewing a film clip, participants received a post-event narrative describing the events in the film. Critical sentences in the post-event narrative, presented in either a statement or a question form, contained misinformation instead of questions with embedded false presuppositions; thus participants did not have to answer questions about the original event. During the final cued-recall test, participants were informed that any relevant information presented in the post-event narrative was not in the original event and that they should not report it. Consistent with previous findings, Experiment 1 demonstrated that post-event information presented as an affirmative statement produced the misinformation effect. More importantly, post-event information presented in a question form, regardless of whether it contained a misleading or studied item, increased the recall of correct information and reduced false recall. Experiment 2 replicated the main finding and ruled out an alternative explanation based on the salience of misleading items. Post-event information presented in a question form created a condition similar to that which produces the testing effect. © 2012 The British Psychological Society.
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76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA
2011-03-09
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Los... to advise the public that a Draft Environmental Impact Statement will be prepared for a proposed... prepare a Draft Environmental Impact Statement on a proposal for the State Route 710 Gap North Closure...
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18 CFR 260.1 - FERC Form No. 2, Annual report for Major natural gas companies.
2010-04-01
... report for Major natural gas companies. 260.1 Section 260.1 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY APPROVED FORMS, NATURAL GAS ACT STATEMENTS AND REPORTS (SCHEDULES) § 260.1 FERC Form No. 2, Annual report for Major natural gas companies. (a...
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29 CFR 2200.39 - Statement of position.
2010-07-01
... 29 Labor 9 2010-07-01 2010-07-01 false Statement of position. 2200.39 Section 2200.39 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION RULES OF PROCEDURE... intervene, may file a statement of position with respect to any or all issues to be heard. The Judge may...
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16 CFR 500.4 - Statement of identity.
2010-01-01
... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Statement of identity. 500.4 Section 500.4... PACKAGING AND LABELING ACT § 500.4 Statement of identity. (a) The principal display panel of a consumer commodity shall bear a specification of the identity of the commodity. (b) Such specification of identity...
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10 CFR 51.77 - Distribution of draft environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Production and Utilization Facilities § 51.77 Distribution of draft environmental impact statement. (a) In addition to the distribution...
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Compilation of the FY 1996 Financial Statements for Other Defense Organizations
National Research Council Canada - National Science Library
1998-01-01
... statements to the Office of Management and Budget. The DoD consolidated financial statements for FY 1996 included financial statements for a new reporting entity entitled "Other Defense Organizations...
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Directory of Open Access Journals (Sweden)
Serkan Özdemir
2015-06-01
Full Text Available The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st, 2010. In the Section 6 of SMEre gulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained. When the changes that occur on the equity result from only the profit and loss figures, from dividend payments, from reversing the previous damages done and from the changes on the accounting policy during a reporting period, the standard enables to submit a single statement with the name of the Statement of Income and Retained Earnings without issuing a Detailed Income Statement and Statement of Changes in Equity if required. The application study was conducted with two alternatives. In the first alternative, the Statement of Changes in Equity was issued by using the financial statement figures of the sample SMEs establishment. In the second alternative, considering that the same sample SMEs establishment fulfills the above- mentioned conditions, the financial details included in the Detailed Income Statement and Statement of Changes in Equity have been mergedin a single statement which is Statement of Income and Retained Earnings.
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43 CFR 46.445 - Preparing a legislative environmental impact statement.
2010-10-01
... IMPLEMENTATION OF THE NATIONAL ENVIRONMENTAL POLICY ACT OF 1969 Environmental Impact Statements § 46.445 Preparing a legislative environmental impact statement. When required under 40 CFR 1506.8, the Department must ensure that a legislative environmental impact statement is included as a part of the formal...
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Generic impact statement for commercial radioactive waste management
International Nuclear Information System (INIS)
Unruh, C.M.
1976-01-01
ERDA is preparing a generic environmental impact statement on the treatment and disposal of waste resulting from commercial reactors and post fission operations in the light water reactor (LWR) fuel cycle. Expert contributions will be provided by many of the ERDA national laboratories and contractors. The waste management aspects of the statement will be based on available technology as presented in the recently issued ''Alternatives for Managing Waste from Reactors and Post Fission Operations in the LWR Fuel Cycle,'' ERDA-76-43 Document. This 1500 page, five volume Technical Alternative Document (TAD) describes the status of technology (to September, 1975) for handling post fission radioactive waste generated by the production of electricity by nuclear power light water reactor-generator systems. The statement will be generic in nature discussing typical or hypothetical facilities in typical or hypothetical environments. It is not intended to replace environmental statements required in support of specific projects nor for Nuclear Regulatory Commission licensing procedures. A major purpose of the generic statement is to inform the public and to solicit comments on the ERDA program for: (1) the final disposition of commercial radioactive waste, (2) waste treatment, (3) waste interim storage, and (4) transportation of waste. The statement will discuss the ERDA contingency program to provide retrievable storage of such waste if they should be transferred to Federal custody prior to the availability of the geologic isolation facilities for terminal disposal. The generic statement will not address radioactive waste resulting from U.S. Defense Programs, the mining or milling of uranium, the management of waste from the breeder reactor program, waste from other nations, nor will it include an evaluation of the impact of waste resulting from power sources other than light water reactors
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Environmental Impact Statement: Waste Isolation Pilot Plant (WIPP): Executive summary
International Nuclear Information System (INIS)
1980-10-01
The purpose of this document is to provide a summary of the environmental impact statement for the Waste Isolation Pilot Plant (WIPP) project. The Draft Environmental Impact Statement for the WIPP was published by the US Department of Energy (DOE) in April 1979. This document was reviewed and commented on by members of the general public, private organizations, and governmental agencies. The Final Environmental Impact Statement was subsequently published in October, 1980. This summary is designed to assist decision-maker and interested individuals in reviewing the material presented in the environmental impact statement for the WIPP project. To make this material widely available, this summary is published in both Spanish and English. Additional, more detailed information concerning the environmental and safety consequences of the WIPP project is available in the Final Environmental Impact Statement. Written comments and public hearing comments on the Draft Environmental Impact Statement are available for review. 27 refs., 4 figs., 7 tabs
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Energy Technology Data Exchange (ETDEWEB)
Korolev, V L; Pivina, Tatyana S; Sheremetev, Aleksei B [N.D.Zelinsky Institute of Organic Chemistry, Russian Academy of Sciences, Moscow (Russian Federation); Porollo, A A [University of Cincinnati, Cincinnati (United States); Petukhova, T V; Ivshin, Viktor P [Mari State University, Yoshkar-Ola (Russian Federation)
2009-10-31
Data on the experimental and theoretical studies of thermal decomposition of C- and N-nitro compounds of aliphatic, alicyclic, aromatic and heteroaromatic compounds, which formed the grounds for the development of ab initio approach to the prediction of the mechanisms of thermolysis of energetic compounds, are described systematically. The relationships between the structures and thermolysis mechanisms of compounds based on differentiation of the structural fragments depending on the functional surrounding of nitro groups are identified. Using the RRN (Recombination Reaction Network) strategy and original CASB (Computer Assisted Structure Building) software, full reaction mechanisms for the thermal destruction of nitro compounds at different thermal decomposition levels (including extensive ones) are simulated. The full set of possible mechanisms of thermal decomposition of 38 chemically different nitro compounds is presented
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Consolidating Financial Statements.
Wood, Marcia R.
This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…
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Improvements of the cash-flow statement control function in financial reporting
Directory of Open Access Journals (Sweden)
Metka Duhovnik
2008-06-01
Full Text Available On the basis of deductive considerations applying professional judgement, the article focuses on the additional value of accounting information that can be given to the users of fi nancial statements by a properly prepared statement of cash fl ows. It is based on the fi nding that the professional literature is inconsistent in distinguishing liquidity and profi tability information, and consequently also in distinguishing between the ratios calculated on that basis. It therefore stimulates an improvement in the quality of accounting information with a direct statement of cash fl ows, based on tracing instead of calculating the actual cash fl ow. On the basis of fi nancial statements, including a direct statement of cash fl ows, the ratio analysis of fi nancial statements should be approached from both aspects of profi tability and cash return. The cash fl ow ratios would serve as a control mechanism over the assumptions used when preparing the balance sheet and income statement within the chosen financial reporting framework.
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Closed 1-forms in topology and geometric group theory
Energy Technology Data Exchange (ETDEWEB)
Farber, Michael; Schuetz, Dirk [University of Durham, Durham (United Kingdom); Geoghegan, Ross [State University of New York, New York (United States)
2010-01-01
In this article we describe relations of the topology of closed 1-forms to the group-theoretic invariants of Bieri-Neumann-Strebel-Renz. Starting with a survey, we extend these Sigma invariants to finite CW-complexes and show that many properties of the group-theoretic version have analogous statements. In particular, we show the relation between Sigma invariants and finiteness properties of certain infinite covering spaces. We also discuss applications of these invariants to the Lusternik-Schnirelmann category of a closed 1-form and to the existence of a non-singular closed 1-form in a given cohomology class on a high-dimensional closed manifold. Bibliography: 32 titles.
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Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations
National Research Council Canada - National Science Library
1998-01-01
... to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations...
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Energy Technology Data Exchange (ETDEWEB)
1994-01-01
In accordance with the Department of Energy`s National Environmental Policy Act implementing procedures in Volume 10 of the Code of Federal Regulations, Section 1021,312, the Environmental Restoration and Waste Management Programmatic Environmental Impact Statement Implementation Plan has two primary purposes: to provide guidance for the preparation of the Programmatic Environmental Impact Statement and to record the issues resulting from the scoping and the extended public participation process. The Implementation Plan identifies and discusses the following: background of Environmental Restoration and Waste Management activities, the purpose of the Programmatic Environmental Impact Statement, and the relationship of the Programmatic Environmental Impact Statement to other Departmental initiatives (Chapter 1); need and purposes for action (Chapter 2); scoping process and results of the public participation program in defining the scope of the Programmatic Environmental Impact Statement, including a summary of the comments received and their disposition (Chapter 3); planned scope and content of the Programmatic Environmental Impact Statement (Chapter 4); consultations with other agencies and the role of cooperating agencies (Chapter 5); planned schedule of major Programmatic Environmental Impact Statement milestones (Chapter 6); and responsibilities for preparation of the Programmatic Environmental Impact Statement (Chapter 7).
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Development of physiotherapy inherent requirement statements - an Australian experience.
Bialocerkowski, Andrea; Johnson, Amanda; Allan, Trevor; Phillips, Kirrilee
2013-04-16
The United Nations Convention on the Rights of People with Disabilities promotes equal rights of people with a disability in all aspects of their life including their education. In Australia, Disability Discrimination legislation underpins this Convention. It mandates that higher education providers must demonstrate that no discrimination has occurred and all reasonable accommodations have been considered and implemented, to facilitate access and inclusion for a student with a disability. The first step to meeting legislative requirements is to provide students with information on the inherent requirements of a course. This paper describes the steps which were taken to develop inherent requirement statements for a 4-year entry-level physiotherapy program at one Australian university. Inherent requirement statements were developed using an existing framework, which was endorsed and mandated by the University. Items which described inherencies were extracted from Australian physiotherapy professional standards and statutory regulatory requirements, and units contained in the physiotherapy program. Data were integrated into the 8 prescribed domains: ethical behaviour, behavioural stability, legal, communication, cognition, sensory abilities, strength and mobility, and sustainable performance. Statements for each domain were developed using a 5-level framework (introductory statement, description of the inherent requirement, justification for inherency, characteristics of reasonable adjustments and exemplars) and reviewed by a University Review Panel. Refinement of statements continued until no further changes were required. Fifteen physiotherapy inherent requirement statements were developed. The eight domains identified in the existing framework, developed for Nursing, were relevant to the study of physiotherapy. The inherent requirement statements developed in this study provide a transparent, defensible position on the current requirements of physiotherapy study at
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Region 3 - EPA is performing market research to determine if industry has the capability and capacity to perform the work, on a national level, as described in the attached draft Statement of Work /Performance Work Statement(SOW/PWS).
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77 FR 25781 - Environmental Impact Statement; Washington, DC
2012-05-01
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement... Columbia, Department of Transportation. ACTION: Notice of Intent to Prepare a Draft Environmental Impact... agencies and the public that a Draft Environmental Impact Statement (DEIS) will be prepared to assess the...
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18 CFR 380.7 - Format of an environmental impact statement.
2010-04-01
... environmental impact statement. 380.7 Section 380.7 Conservation of Power and Water Resources FEDERAL ENERGY... ENVIRONMENTAL POLICY ACT § 380.7 Format of an environmental impact statement. In addition to the requirements for an environmental impact statement prescribed in 40 CFR 1502.10 of the regulations of the Council...
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Hadronic Form Factors in Asymptotically Free Field Theories
Gross, D. J.; Treiman, S. B.
1974-01-01
The breakdown of Bjorken scaling in asymptotically free gauge theories of the strong interactions is explored for its implications on the large q{sup 2} behavior of nucleon form factors. Duality arguments of Bloom and Gilman suggest a connection between the form factors and the threshold properties of the deep inelastic structure functions. The latter are addressed directly in an analysis of asymptotically free theories; and through the duality connection we are then led to statements about the form factors. For very large q{sup 2} the form factors are predicted to fall faster than any inverse power of q{sup 2}. For the more modest range of q{sup 2} reached in existing experiments the agreement with data is fairly good, though this may well be fortuitous. Extrapolations beyond this range are presented.
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Compilation of the FY 1997 Financial Statements for Other Defense Organizations
National Research Council Canada - National Science Library
1998-01-01
... statements to the Office of Management and Budget. The DoD Consolidating Financial Statements for FY 1997 included financial statements for a reporting entity called "Other Defense Organizations" that represents a consolidation of financial...
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46 CFR 298.42 - Reporting requirements-financial statements.
2010-10-01
... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...
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Teachers' Interpretations of Student Statements about Slope
Nagle, Courtney; Moore-Russo, Deborah; Styers, Jodie L.
2017-01-01
This paper describes seven in-service teachers' interpretations of student statements about slope. The teachers interpreted sample student work, conjectured about student contributions, assessed the students' understanding, and positioned the students' statements in the mathematics curriculum. The teachers' responses provide insight into their…
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34 CFR 668.23 - Compliance audits and audited financial statements.
2010-07-01
... 34 Education 3 2010-07-01 2010-07-01 false Compliance audits and audited financial statements. 668... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... financial statements no later than six months after the last day of the institution's fiscal year. (5) Audit...
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18 CFR 141.100 - Original cost statement of utility property.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Original cost statement... POLICIES ACT OF 1978 STATEMENTS AND REPORTS (SCHEDULES) § 141.100 Original cost statement of utility... predecessors of an electric operating unit or system, the original cost, estimated, if not known, the cost of...
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18 CFR 260.2 - FERC Form No. 2-A, Annual report for Nonmajor natural gas companies.
2010-04-01
..., Annual report for Nonmajor natural gas companies. 260.2 Section 260.2 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY APPROVED FORMS, NATURAL GAS ACT STATEMENTS AND REPORTS (SCHEDULES) § 260.2 FERC Form No. 2-A, Annual report for Nonmajor natural gas...
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78 FR 53174 - Agency Forms Submitted for OMB Review, Request for Comments
2013-08-28
... Affairs (OIRA), Office of Management and Budget (OMB). Our ICR describes the information we seek to..., Railroad Payroll Record Check; and Form UI-48, Statement Regarding Benefits Claimed for Days Worked...: [email protected] . Charles Mierzwa, Chief of Information Resources Management. [FR Doc. 2013...
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Consolidated financial statements
Blaha, Miroslav
2010-01-01
This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.
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Understanding Financial Statements in Clinical Practice: A Primer.
Makanji, Heeren S; Jenis, Louis G
2017-05-01
The purpose of this article is to describe the different types of financial statements and the information they contain regarding the current and long-term financial health of a business practice. These statements are essential to guiding strategic decision making for physicians and executives.
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17 CFR 229.1010 - (Item 1010) Financial statements.
2010-04-01
....1010 (Item 1010) Financial statements. (a) Financial information. Furnish the following financial information: (1) Audited financial statements for the two fiscal years required to be filed with the company's... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1010) Financial...
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24 CFR 58.37 - Environmental impact statement determinations.
2010-04-01
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Environmental impact statement... Classification § 58.37 Environmental impact statement determinations. (a) An EIS is required when the project is... and Urban Development ENVIRONMENTAL REVIEW PROCEDURES FOR ENTITIES ASSUMING HUD ENVIRONMENTAL...
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Predicting Financial Statements Corporate Fraud: Beneish M-score Model
Hariri, Hariri; Pradana, Ayub Wijayati Sapta; Widjajanti, Sri Luki
2017-01-01
This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in ...
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17 CFR 249.507 - Form 7-M, consent to service of process by an individual nonresident broker-dealer.
2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form 7-M, consent to service of process by an individual nonresident broker-dealer. 249.507 Section 249.507 Commodity and... Forms for Statements Made in Connection With Exempt Tender Offers § 249.507 Form 7-M, consent to service...
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17 CFR 249.509 - Form 9-M, consent to service of process by a partnership nonresident broker-dealer.
2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form 9-M, consent to service of process by a partnership nonresident broker-dealer. 249.509 Section 249.509 Commodity and... Forms for Statements Made in Connection With Exempt Tender Offers § 249.509 Form 9-M, consent to service...
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Annual report and summary financial statement 1990-1991
International Nuclear Information System (INIS)
1992-01-01
The 1990-1991 Annual Report for Scottish Hydro-Electric PLC includes their rotating territory in Scotland, details of the Board of Directors, the Chairman's Statement, the chief Executive's Review of Operations, a summary profit and loss account, a summary balance sheet and a summary financial statement. (UK)
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12 CFR 328.3 - Official advertising statement requirements.
2010-01-01
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Official advertising statement requirements... OF GENERAL POLICY ADVERTISEMENT OF MEMBERSHIP § 328.3 Official advertising statement requirements. (a... medium, that is designed to attract public attention or patronage to a product or business. (b) Official...
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23 CFR 771.123 - Draft environmental impact statements.
2010-04-01
... 23 Highways 1 2010-04-01 2010-04-01 false Draft environmental impact statements. 771.123 Section... ENVIRONMENT ENVIRONMENTAL IMPACT AND RELATED PROCEDURES § 771.123 Draft environmental impact statements. (a) A... significant impacts on the environment. When the applicant, after consultation with any project sponsor that...
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Chung, Shan Shan; Fryxell, Gerald E; Lo, Carlos W H
2005-04-01
For decades, industry has been the main source of pollution in China. Determined to make changes, the mainland Chinese authorities have decided to promote mechanisms that incorporate environmental concerns into the internal management of enterprises. This is manifested in the rapid adoption of the ISO14000 standards, including a significant increase in ISO14001 registrations in China. Thus, this study examined the environmental policy statements of 106 certified facilities in mainland China against a strict interpretation of the mandatory requirements of the ISO 14001:1996 standard and the nonmandatory ISO14004 requirements in order to shed some light on the implementation of environmental management systems in an emerging economic giant. It was decided to analyze the environmental policy statement because such a statement is a core element in the ISO system of environmental management of each facility and there are relatively clear and specific requirements on what an environmental policy statement shall include. An analysis of the contents of the environmental policy statements shows that conformance to the relevant requirements of both the mandatory ISO14001 standard and the nonmandatory ISO14004 standard is far from impressive and that the facilities in our sample seldom went beyond the minimum requirements. By using ISO14001 and ISO14004 conformance scores as the dependent variables, we found that conformity to ISO14001 and overall conformance to ISO14000 series can be explained to some extent by the degree of top management commitment, the experience with informal environmental management systems, and the form of ownership of the facilities.
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Indian Academy of Sciences (India)
Home; Journals; Resonance – Journal of Science Education; Volume 13; Issue 5. Statement on Plagiarism. S Mahadevan N Mukunda. Editorial Volume 13 Issue 5 May 2008 pp 403-404. Fulltext. Click here to view fulltext PDF. Permanent link: https://www.ias.ac.in/article/fulltext/reso/013/05/0403-0404. Author Affiliations.
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Statement of nuclear incidents at nuclear installations. Third quarter 2001
International Nuclear Information System (INIS)
2002-01-01
A statement of nuclear incidents at nuclear installations in Britain during the third quarter of 2001 is published today by the Health and Safety Executive (copy attached). It covers the period 1 July to 30 September 2001. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974. Normally each incident mentioned in HSE's Quarterly Incident Statements will already have been made public by the licensee or site operator either through a press statement or by inclusion in the newsletter for the site concerned. The locations of the installations mentioned in the statement are as follows: Heysham 1 (British Energy Generation plc), Sellafield (British Nuclear Fuels plc), Chapelcross (British Nuclear Fuels plc)
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Woodruff, Roger; Pettus, Katherine; Downing, Julia; Buitrago, Rosa; Munyoro, Esther; Venkateswaran, Chitra; Bhatnagar, Sushma; Radbruch, Lukas
2017-01-01
Abstract Background: Reports about regulations and laws on Euthanasia and Physician Assisted Suicide (PAS) are becoming increasingly common in the media. Many groups have expressed opposition to euthanasia and PAS while those in favor argue that severely chronically ill and debilitated patients have a right to control the timing and manner of their death. Others argue that both PAS and euthanasia are ethically legitimate in rare and exceptional cases. Given that these discussions as well as the new and proposed laws and regulations may have a powerful impact on patients, caregivers, and health care providers, the International Association for Hospice and Palliative Care (IAHPC) has prepared this statement. Purpose: To describe the position of the IAHPC regarding Euthanasia and PAS. Method: The IAHPC formed a working group (WG) of seven board members and two staff officers who volunteered to participate in this process. An online search was performed using the terms “position statement”, “euthanasia” “assisted suicide” “PAS” to identify existing position statements from health professional organizations. Only statements from national or pan-national associations were included. Statements from seven general medical and nursing associations and statements from seven palliative care organizations were identified. A working document including a summary of the different position statements was prepared and based on these, an initial draft was prepared. Online discussions among the members of the WG took place for a period of three months. The differences were reconciled by email discussions. The resulting draft was shared with the full board. Additional comments and suggestions were incorporated. This document represents the final version approved by the IAHPC Board of Directors. Result: IAHPC believes that no country or state should consider the legalization of euthanasia or PAS until it ensures universal access to palliative care services and to
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10 CFR 51.94 - Requirement to consider final environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Requirement to consider final environmental impact...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.94 Requirement to consider final environmental impact statement. The final environmental impact statement...
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40 CFR 156.212 - Personal protective equipment statements.
2010-07-01
... footwear Shoes Shoes Chemical-resistant gloves 2 Chemical-resistant gloves 2 Chemical-resistant gloves 2 No... and diluted solely with water for application, the glove statement shall specify: “waterproof gloves... specify: “waterproof gloves” instead of the statement in paragraph (f)(4) of this section. (4) Other...
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Computational content analysis of European Central Bank statements
Milea, D.V.; Almeida, R.J.; Sharef, N.M.; Kaymak, U.; Frasincar, F.
2012-01-01
In this paper we present a framework for the computational content analysis of European Central Bank (ECB) statements. Based on this framework, we provide two approaches that can be used in a practical context. Both approaches use the content of ECB statements to predict upward and downward movement
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32 CFR 728.33 - Nonavailability statement (DD 1251).
2010-07-01
... 32 National Defense 5 2010-07-01 2010-07-01 false Nonavailability statement (DD 1251). 728.33... Dependents of the Uniformed Services § 728.33 Nonavailability statement (DD 1251). (a) General. Per DODINST.... The following provisions are applicable to nonemergency inpatient care only. A DD 1251 is not required...
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Vocational Home Economics Education. Coalition Statement. Second Edition.
Home Economics Education Association, Gainesville, VA.
This pamphlet contains the statement of the Coalition of the American Home Economics Association, American Vocational Association, and Home Economics Education Association regarding the scope and definition of vocational home economics education. It is intended to serve as a basis for professional action. Sections of this statement address the…
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Consensus statement on genetic research in dementia
DEFF Research Database (Denmark)
Rikkert, M.G. Olde; der, V van; Burns, A.
2008-01-01
In this article, the authors describe how the European Dementia Consensus Network developed a consensus on research ethics in dementia, taking into account the questions posed by the era of genetic research and its new research methods. The consensus process started with a Delphi procedure...... to analyze relevant stakeholders' positions by describing their statements on the possibilities and limitations of research into genetic determinants of Alzheimer disease and to describe and analyze the moral desirability of genetic research on Alzheimer disease. The conclusions drawn from the Delphi...... procedure fuelled the development of the consensus statement, which is presented in this paper. The consensus statement aims to stimulate ethically acceptable research in the field of dementia and the protection of vulnerable elderly patients with dementia from application of inadequate research methods...
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Understanding financial statements.
Tarantino, D P
2001-01-01
In his premier column for The Physician Executive, David Tarantino takes a look at those critical "financials" that can make or break a business. If you're considering a career move, you need to know the financial condition of future employers. Learn how to read the statements and glean valuable information from the numbers.
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16 CFR 1.84 - Draft environmental impact statements: Availability and comment.
2010-01-01
... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Draft environmental impact statements... Environmental Policy Act of 1969 § 1.84 Draft environmental impact statements: Availability and comment. Except for proposals for legislation, environmental impact statements shall be prepared in two stages: Draft...
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10 CFR 51.118 - Final environmental impact statement-notice of availability.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-notice of... environmental impact statement—notice of availability. (a) Upon completion of a final environmental impact statement or any supplement to a final environmental impact statement, the appropriate NRC staff director...
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40 CFR 1501.4 - Whether to prepare an environmental impact statement.
2010-07-01
... impact statement. 1501.4 Section 1501.4 Protection of Environment COUNCIL ON ENVIRONMENTAL QUALITY NEPA AND AGENCY PLANNING § 1501.4 Whether to prepare an environmental impact statement. In determining whether to prepare an environmental impact statement the Federal agency shall: (a) Determine under its...
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10 CFR 51.117 - Draft environmental impact statement-notice of availability.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-notice of... environmental impact statement—notice of availability. (a) Upon completion of a draft environmental impact statement or any supplement to a draft environmental impact statement, the appropriate NRC staff director...
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Annual review and summary financial statement 1992/93
International Nuclear Information System (INIS)
1993-01-01
The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman's statement, the Chief Executive's Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)
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Annual review and summary financial statement 1992/93
Energy Technology Data Exchange (ETDEWEB)
1993-10-01
The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman`s statement, the Chief Executive`s Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)
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48 CFR 22.406-6 - Payrolls and statements.
2010-10-01
... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Payrolls and statements... Involving Construction 22.406-6 Payrolls and statements. (a) Submission. In accordance with the clause at 52.222-8, Payrolls and Basic Records, the contractor must submit or cause to be submitted, within 7...
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25 CFR 141.48 - Translation of disclosure statements.
2010-04-01
... 25 Indians 1 2010-04-01 2010-04-01 false Translation of disclosure statements. 141.48 Section 141.48 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES BUSINESS... Translation of disclosure statements. Disclosure required by §§ 141.46 and 141.47 shall be made in writing...
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23 CFR 771.125 - Final environmental impact statements.
2010-04-01
... 23 Highways 1 2010-04-01 2010-04-01 false Final environmental impact statements. 771.125 Section... ENVIRONMENT ENVIRONMENTAL IMPACT AND RELATED PROCEDURES § 771.125 Final environmental impact statements. (a)(1..., economic, or environmental impacts of the action may need to be more fully explored; (iii) the impacts of...
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33 CFR 230.13 - Environmental Impact Statement (EIS).
2010-07-01
... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Environmental Impact Statement..., DEPARTMENT OF DEFENSE PROCEDURES FOR IMPLEMENTING NEPA § 230.13 Environmental Impact Statement (EIS). An EIS... issues and impacts. The transmittal letter to EPA as well as the cover sheet should clearly identify the...
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Accounting Treatment for Separate and Consolidated Financial Statements
Directory of Open Access Journals (Sweden)
Iuliana Oana Mihai
2015-09-01
Full Text Available The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements.
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Automated Understanding of Financial Statements Using Neural Networks and Semantic Grammars
Markovitch, J. S.
1995-01-01
This article discusses how neural networks and semantic grammars may be used to locate and understand financial statements embedded in news stories received from on-line news wires. A neural net is used to identify where in the news story a financial statement appears to begin. A grammar then is applied to this text in an effort to extract specific facts from the financial statement. Applying grammars to financial statements presents unique parsing problems since the dollar amounts of financi...
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CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS
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...
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18 CFR 380.6 - Actions that require an environmental impact statement.
2010-04-01
... environmental impact statement. 380.6 Section 380.6 Conservation of Power and Water Resources FEDERAL ENERGY... ENVIRONMENTAL POLICY ACT § 380.6 Actions that require an environmental impact statement. (a) Except as provided in paragraph (b) of this section, an environmental impact statement will normally be prepared first...
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10 CFR 51.92 - Supplement to the final environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Supplement to the final environmental impact statement. 51...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.92 Supplement to the final environmental impact statement. (a) If the proposed action has not been taken, the...
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17 CFR 260.0-11 - Liability for certain statements by issuers.
2010-04-01
... future economic performance contained in management's discussion and analysis of financial condition and... statements by issuers. 260.0-11 Section 260.0-11 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... § 260.0-11 Liability for certain statements by issuers. (a) A statement within the coverage of paragraph...
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Directory of Open Access Journals (Sweden)
Jacek Gad
2015-09-01
Full Text Available Purpose: Identification of methods for presenting the components of other comprehensive income in the statement of changes in equity in the reporting practices of public companies in Poland and Germany. Methodology: A study of domestic and foreign literature was conducted with analysis of annual reports of public companies. The study followed the method of induction and to analyse the results, the structure similarity index was used. Results: The results of the study supported conclusions that the companies under study had not developed a uniform presentation of the components of comprehensive income in their statements of changes in equity. Five options of presenting the components of other comprehensive income in the statement of changes in equity were identified. Companies both from the WIG 30 and DAX indices most frequently presented the statement of changes in equity in option 1, which consisted of presenting the total comprehensive income item in a row and detailed items of equity in columns in which capital gains and losses were recognized. The differentiated forms of presenting the components of comprehensive income made it difficult to compare financial statements. Scope of research: The survey examined the annual reports of the largest Polish and German public companies respectively from the WIG 30 and DAX indices. The components of other comprehensive income presented in the statements of changes in equity were the main subject of the study. Originality: Comparative studies on the presentation of the components of other comprehensive income in the statement of changes in equity by public companies in Poland and Germany have not yet been conducted. This was therefore the research gap addressed in this study.
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2010-10-01
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Environmental impact statement content... Impact Statements § 46.415 Environmental impact statement content, alternatives, circulation and filing requirements. The Responsible Official may use any environmental impact statement format and design as long as...
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78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA
2013-08-01
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement...: The Federal Highway Administration is issuing this notice to advise the public that an Environmental Impact Statement (EIS) will be prepared for a proposed transportation project in Calcasieu Parish...
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The concept of disclosure in the notes to financial statements
Directory of Open Access Journals (Sweden)
A.V. Ozeran
2015-12-01
Full Text Available The notes to Financial Statements are one of the most powerful sources of information for management decisions concerning a business entity. The tendency to overload informative notes causes rethinking of their role and content. The aim of the study is to discuss a number of ideas that set the requirements for disclosure in the notes to financial statements in order to prevent duplication of information in financial reporting as a whole and eliminate irrelevant disclosure to achieve clarity, consistency and effectiveness of the information contained in the notes. Based on the proposed clarified definition of «the notes to financial statements», we concluded that the notes should: a provide details and explanations of primary financial statements; b apply only to transactions and events existing at the reporting date; c focus on the needs of specific users and reflect reporting information specific to each entity. The development of the paper concepts will help strengthen the usefulness of company financial statements and increase their transparency.
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10 CFR 60.24 - Updating of application and environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Updating of application and environmental impact statement... environmental impact statement. (a) The application shall be as complete as possible in the light of information... was issued. (c) The DOE shall supplement its environmental impact statement in a timely manner so as...
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Methodological aspects transparency financial statements of construction companies
Directory of Open Access Journals (Sweden)
O. V. Rozhnova
2016-01-01
Full Text Available In modern society, in terms of general information and integration of the economies, information is one of the main market products. There is becoming urgent task of improving financial statement transparency for enterprises in this situation. One of the most challenging in improving transparency can be considered the construction industry, because of the pursuit of privacy and a high degree of corruption. The paper analyzes the possible reasons for reducing the level of transparency in the construction industry companies. The paper highlighted the general and particular causes that affect the transparency of financial reporting of construction enterprises. Common causes are relevant for companies in any industry, and private causes show features characteristic of the construction itself. In addition, the paper analyzes the various methods of increasing the transparency used by companies all over the world. The analysis highlighted the internal and external methods for improving the transparency of financial statements and transparency of construction companies. Leadership and employees at the enterprise level providing transparency of financial reporting, and non-financial information about the company, having interest to stakeholders, carry out internal methods. External methods are applied at the macro level as the joint forces of the enterprises of the construction industry to form associations and the state. The analysis also considered the possibility of using these methods by the Russian construction companies and advantages and disadvantages of their application.
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76 FR 54767 - Environmental Impact Statements; Notice of Availability
2011-09-02
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-8] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 08/22/2011 Through... the Chemistry and Metallurgy Research Replacement Project, To Address New Geologic Information...
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75 FR 25309 - Environmental Impact Statement: Cook County, IL
2010-05-07
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook... FHWA is issuing this Notice to advise the public that an Environmental Impact Statement (EIS) will be... project comprises several elements of the overall Chicago Region Environmental and Transportation...
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75 FR 39527 - Environmental Impacts Statements; Notice of Availability
2010-07-09
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-3] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 06/28/2010 through... Transportation's Federal Transit Administration (FTA) Final 20100230 filed with the Environmental Protection...
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Statement of nuclear incidents at nuclear installations
International Nuclear Information System (INIS)
2001-07-01
A statement of nuclear incidents at nuclear installations in Britain during the first quarter of 2001 is published today by the Health and Safety Executive. It covers the period 1 January to 31 March 2001. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974
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Whittaker, James K.; Holmes, Lisa; del Valle, Jorge F.; Ainsworth, Frank; Andreassen, Tore; Anglin, James P.; Bellonci, Christopher; Berridge, David; Bravo, Amaia; Canali, Cinzia; Courtney, Mark; Currey, Laura; Daly, Daniel L.; Gilligan, Robbie; Grietens, Hans; Harder, Annemiek T.; Holden, Martha J.; James, Sigrid; Kendrick, Andrew; Knorth, Erik J.; Lausten, Mette; Lyons, John S.; Martin, Eduardo; McDermid, Samantha; McNamara, Patricia; Palareti, Laura; Ramsey, Susan; Sisson, Kari M.; Small, Richard W.; Thoburn, June; Thompson, Ronald; Zeira, Anat
While the focus of this consensus statement and the review volume that preceded it (Whittaker, Del Valle, & Holmes, 2014) is on therapeutic residential care (TRC), a specialized form of group care, we view our work as supportive of a much wider effort internationally concerned with the quality of
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Sustainability Statement and Policy
Journal of Education for Sustainable Development, 2009
2009-01-01
This article presents nine resources that focus on environmental education and sustainability. These include: (1) "Sustainability Statement and Policy," Dalhousie University, Nova Scotia, Canada, 2009, which is available at http://office.sustainability.dal.ca/Governance; (2) "Climate Literacy: The Essential Principles of Climate…
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17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.
2010-04-01
... statements: selected financial data. 229.914 Section 229.914 Commodity and Securities Exchanges SECURITIES... Transactions § 229.914 (Item 914) Pro forma financial statements: selected financial data. (a) In addition to... statements are required. (c) The pro forma financial statements required by paragraph (b) of this Item (§ 229...
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76 FR 24021 - Environmental Impacts Statements; Notice of Availability
2011-04-29
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-6] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental. Impact Statements Filed 04/18/2011 Through..., Draft Supplement, NNSA, NM, Nuclear Facility of the Chemistry and Metallurgy Research Replacement...
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77 FR 74479 - Environmental Impacts Statements; Notice of Availability
2012-12-14
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9006-5] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/03/2012 Through... Transit Project, Construction-Related Potential Impacts on Business Revenue, St. Paul and Twin Cities...
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76 FR 53453 - Environmental Impacts Statements; Notice of Availability
2011-08-26
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-7] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 08/15/2011 through... Lease Sale 193, Revised Information, Analyzing the Environmental Impact of Natural Gas Development and...
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78 FR 4586 - Environmental Impact Statement: Kake Access, AK
2013-01-22
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Kake... Environmental Impact Statement (EIS) for a proposed transportation project to improve access to and from the... written comments on environmental concerns that should be addressed in the EIS. The public scoping...
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76 FR 65509 - Environmental Impact Statements; Notice of Availability
2011-10-21
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-6] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 10/10/2011 Through... Mineral and Energy Resources and Reclamation of Activities, Beaver, Garfield, Iron, Juab, Millard, Piute...
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Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit
Energy Technology Data Exchange (ETDEWEB)
NONE
1997-02-14
This report presents the results of the independent certified public accountants` audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statement of financial position and the related statements of operations and changes in net position.
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Annual report and summary financial statement 1991-1992
International Nuclear Information System (INIS)
1993-01-01
The 1991-92 Annual Report for Scottish Hydro-Electric PLC is presented. It includes key financial statistics, the financial calendar, details of the Board of Directors, the Chairman's Statement, the Chief Executives' review of operations, operational statistics, a summary financial statement, a summary group profit and loss account, summary balance sheets, the Auditors' Report and a customer map. (UK)
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Luckasson, Ruth; Ford, Marty E; McMillan, Elise D; Misilo, Frederick M; Nygren, Margaret A
2017-07-01
The American Association on Intellectual and Developmental Disabilities (AAIDD) and The Arc of the United States (The Arc) have a long history of joined efforts to develop, express, and evaluate disability policies. These efforts have resulted in a series of formal statements on critical issues such as education, healthcare, human rights, and criminal justice. Their joint efforts further important policy goals including providing clear strong communication about important policy values and directions, promulgating key principles of high quality supports and services, affirming best professional practices, and emphasizing personal outcomes. In addition, the joint efforts (a) affirm important aspects of organization identity; (b) enhance the organizations' abilities to assure the input of a wide variety of perspectives; (c) engage members' expanded ranges of experiences and talents; (d) multiply staff and leadership resources; (e) increase communication strength and avenues; and (f) establish processes for timely review and revision of policies as critical disability issues arise or change, and new opportunities for policy integration and advancement occur. This article describes the processes used to develop, express, and evaluate the position statements; summarizes the policy content of several joint statements; and discusses the role of these organization position statements.
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ESGAR consensus statement on liver MR imaging and clinical use of liver-specific contrast agents
Energy Technology Data Exchange (ETDEWEB)
Neri, E.; Boraschi, P.; Bartolozzi, C. [University of Pisa, Department of Diagnostic and Interventional Radiology, Pisa (Italy); Bali, M.A.; Matos, C. [Hopital Erasme, MRI Clinics, Department of Radiology, Bruxelles (Belgium); Ba-Ssalamah, A. [The General Hospital of the Medical University of Vienna, Department of Biomedical Imaging and Image-guided Therapy, Vienna (Austria); Brancatelli, G. [University of Palermo, Department of Radiology, Palermo (Italy); Alves, F.C. [University Hospital of Coimbra, Medical Imaging Department and Faculty of Medicine, Coimbra (Portugal); Grazioli, L. [Spedali Civili di Brescia, Department of Radiology, Brescia (Italy); Helmberger, T. [Academic Teaching Hospital of the Technical University, Department of Diagnostic and Interventional Radiology and Nuclear Medicine, Klinikum Bogenhausen, Munich (Germany); Lee, J.M. [Seoul National University College of Medicine, Division of Abdominal Imaging, Department of Radiology, Seoul (Korea, Republic of); Manfredi, R. [University of Verona, Department of Radiology, Verona (Italy); Marti-Bonmati, L. [Hospital Universitario y Politecnico La Fe, Area Clinica de Imagen Medica, Valencia (Spain); Merkle, E.M. [Universitaetsspital Basel, Klinik fuer Radiologie und Nuklearmedizin, Basel (Switzerland); Op De Beeck, B. [Antwerp University Hospital, Department of Radiology, Edegem (Belgium); Schima, W. [KH Goettlicher Heiland, Krankenhaus der Barmherzigen Schwestern and Sankt Josef-Krankenhaus, Department of Diagnostic and Interventional Radiology, Vienna (Austria); Skehan, S. [St Vincent' s University Hospital, Department of Radiology, Dublin (Ireland); Vilgrain, V. [Assistance Publique-Hopitaux de Paris, APHP, Hopital Beaujon, Radiology Department, Clichy, Paris (France); Zech, C. [Universitaetsspital Basel, Abteilungsleiter Interventionelle Radiologie, Klinik fuer Radiologie und Nuklearmedizin, Basel (Switzerland)
2016-04-15
To develop a consensus and provide updated recommendations on liver MR imaging and the clinical use of liver-specific contrast agents. The European Society of Gastrointestinal and Abdominal Radiology (ESGAR) formed a multinational European panel of experts, selected on the basis of a literature review and their leadership in the field of liver MR imaging. A modified Delphi process was adopted to draft a list of statements. Descriptive and Cronbach's statistics were used to rate levels of agreement and internal reliability of the consensus. Three Delphi rounds were conducted and 76 statements composed on MR technique (n = 17), clinical application of liver-specific contrast agents in benign, focal liver lesions (n = 7), malignant liver lesions in non-cirrhotic (n = 9) and in cirrhotic patients (n = 18), diffuse and vascular liver diseases (n = 12), and bile ducts (n = 13). The overall mean score of agreement was 4.84 (SD ±0.17). Full consensus was reached in 22 % of all statements in all working groups, with no full consensus reached on diffuse and vascular diseases. The consensus provided updated recommendations on the methodology, and clinical indications, of MRI with liver specific contrast agents in the study of liver diseases. (orig.)
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Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
Minnis, Michael; Sutherland, Andrew Gordon
2016-01-01
Using a data set that records banks’ ongoing requests of information from small commercial borrowers, we examine when banks use financial statements to monitor borrowers after loan origination. We find that banks request financial statements for half the loans and this variation is related to borrower credit risk, relationship length, collateral, and the provision of business tax returns, but in complex ways. The relation between borrower risk and financial statement requests has an inverted ...
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18 CFR 351.1 - Financial statements released by carriers.
2010-04-01
... Commission, based on generally accepted accounting principles for which there is authoritative support... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Financial statements... REGULATORY COMMISSION, DEPARTMENT OF ENERGY ACCOUNTS UNDER THE INTERSTATE COMMERCE ACT FINANCIAL STATEMENTS...
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78 FR 16500 - Environmental Impacts Statements; Notice of Availability
2013-03-15
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 03/04/2013 Through...
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78 FR 26027 - Environmental Impacts Statements; Notice of Availability
2013-05-03
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-9] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 04/22/2013 Through...
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78 FR 21938 - Environmental Impacts Statements; Notice of Availability
2013-04-12
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 04/01/2013 Through...
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78 FR 2397 - Environmental Impacts Statements; Notice of Availability
2013-01-11
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9007-1] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/31/2012 Through...
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77 FR 25165 - Environmental Impacts Statements; Notice of Availability
2012-04-27
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9002-7] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 04/16/2012 through...-Specific Impacts Associated with the Plan of Operations, Sweetwater County, WY, Comment Period Ends: 06/11...
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78 FR 43200 - Environmental Impacts Statements; Notice of Availability
2013-07-19
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/08/2013 Through...
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76 FR 45554 - Environmental Impacts Statements; Notice of Availability
2011-07-29
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/18/2011 Through...
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76 FR 62405 - Environmental Impacts Statements; Notice of Availability
2011-10-07
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-4] Environmental Impacts Statements; Notice of Availability AGENCY: Office of Federal Activities, EPA. General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/26/2011 Through 09...
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76 FR 65775 - Environmental Impact Statement: Harris County, Texas
2011-10-24
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Harris... (TxDOT) are issuing this notice to advise the public that an environmental impact statement (EIS) will..., Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) and the National Environmental Policy...
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77 FR 44234 - Environmental Impacts Statements; Notice of Availability
2012-07-27
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-2] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/16/2012 through... Analyze the Site-Specific Impacts Associated with the Plan of Operations, Sweetwater County, WY, Review...
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78 FR 78955 - Environmental Impact Statements; Notice of Availability
2013-12-27
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-7] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements filed 12/16/2013 through 12...
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76 FR 63922 - Environmental Impacts Statements; Notice of Availability
2011-10-14
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/03/2011 Through...
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77 FR 2060 - Environmental Impacts Statements; Notice of Availability
2012-01-13
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9001-1] Environmental Impacts Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 01/03/2012 Through...
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78 FR 32645 - Environmental Impacts Statements; Notice of Availability
2013-05-31
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-4] Environmental Impacts Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 05/20/2013 Through...
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75 FR 69434 - Environmental Impacts Statements; Notice of Availability
2010-11-12
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 11/01/2010 Through...
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77 FR 793 - Environmental Impacts Statements; Notice of Availability
2012-01-06
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-9] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/27/2011 through...
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77 FR 46433 - Environmental Impacts Statements; Notice of Availability
2012-08-03
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-3] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/23/2012 Through...
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75 FR 65320 - Environmental Impact Statements; Notice of Availability
2010-10-22
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-3] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/11/2010 Through...
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77 FR 62235 - Environmental Impacts Statements; Notice of Availability
2012-10-12
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/01/2012 Through...
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76 FR 76972 - Environmental Impacts Statements; Notice of Availability
2011-12-09
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 11/28/2011 through...
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77 FR 56840 - Environmental Impacts Statements; Notice of Availability
2012-09-14
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-1] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 09/03/2012 Through...
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78 FR 75919 - Environmental Impact Statements; Notice of Availability
2013-12-13
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-5] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 12/02/2013 through... Railroad Relocation Planning and Environmental Study, Review Period Ends: 01/13/2014, Contact: John Winkle...
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78 FR 5439 - Environmental Impacts Statements; Notice of Availability
2013-01-25
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9007-3] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 01/14/2013 Through...
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77 FR 55213 - Environmental Impacts Statements; Notice of Availability
2012-09-07
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-9] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 08/27/2012 through... Conditions by Reducing Road-Related Impacts to Wildlife, Fish, Soil, and Water Resources and Restoration of...
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78 FR 20632 - Environmental Impacts Statements; Notice of Availability
2013-04-05
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 03/25/2013 Through...
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78 FR 37539 - Environmental Impacts Statements; Notice of Availability
2013-06-21
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-7] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 06/10/2013 Through...
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77 FR 49792 - Environmental Impacts Statements; Notice of Availability
2012-08-17
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-5] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 08/06/2012 Through..., USFS, CA, On Top Hazardous Fuels Reduction Project, To Disclose the Environmental Effects of a Federal...
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78 FR 20714 - Environmental Impact Statement: Cook County, Illinois
2013-04-05
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook... Department of Transportation, is preparing an environmental impact statement (EIS) on a proposal to improve.... SUMMARY: The FHWA is issuing this revised notice of intent to advise the public that an environmental...
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76 FR 80367 - Environmental Impacts Statements; Notice of Availability
2011-12-23
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/12/2011 Through...
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78 FR 35928 - Environmental Impacts Statements; Notice of Availability
2013-06-14
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 06/03/2013 through...
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75 FR 38517 - Environmental Impact Statements; Notice of Availability
2010-07-02
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-2] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 06/21/2010 through...
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78 FR 79658 - Environmental Impact Statement; Animal Carcass Management
2013-12-31
...] Environmental Impact Statement; Animal Carcass Management AGENCY: Animal and Plant Health Inspection Service... prepare an environmental impact statement to examine the potential environmental effects of animal carcass... of animal carcass management options used throughout the United States. The EIS will analyze and...
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75 FR 63469 - Environmental Impacts Statements; Notice of Availability
2010-10-15
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-2] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/4/2010 through.../2010, Contact: David Arrasmith, 530-478- 6220. EIS No. 20100405, Draft EIS, USFS, MT, Beaver Creek...
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77 FR 9652 - Environmental Impacts Statements; Notice of Availability
2012-02-17
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9001-6] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 02/06/2012 Through 02..., Development, and Production of Mineral and Energy Resources and Reclamation of Activities, Beaver, Garfield...
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77 FR 60986 - Environmental Impacts Statements; Notice of Availability
2012-10-05
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-4] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/24/2012 through... and Special-Use-Permit by AFS, Sevier, Millard, Iron, Beaver, and Washington Counties, UT, Review...
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European Respiratory Society statement
DEFF Research Database (Denmark)
Miravitlles, Marc; Dirksen, Asger; Ferrarotti, Ilaria
2017-01-01
lung disease. A large proportion of individuals affected remain undiagnosed and therefore without access to appropriate care and treatment.The most recent international statement on AATD was published by the American Thoracic Society and the European Respiratory Society in 2003. Since then there has...
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12 CFR 740.5 - Requirements for the official advertising statement.
2010-01-01
... official advertising statement, including but not limited to, promotional items such as calendars, matchbooks, pens, pencils, and key chains; (11) Advertisements that contain a statement to the effect that...
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FINANCIAL AUDIT: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements
National Research Council Canada - National Science Library
Franzel, Jeanette
2002-01-01
The statements of the financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2001, and 2000 were audited, and the related statements of activities and statements of cash flows for the fiscal years then ended...
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Statement of Agreements Registered With The Agency
Energy Technology Data Exchange (ETDEWEB)
NONE
1960-09-23
This document contains a statement of all the agreements which had been registered with the Agency by 30 June 1960 under the Regulations for the Registration of Agreements adopted by the Board of Governors in implementation of Article XXII. B of the Statute. In compliance with Article VI of the Regulations this statement is hereby transmitted to all Members of the Agency for their information. A copy is also being sent to the Secretary-General of the United Nations.
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Statement of Agreements Registered With The Agency
International Nuclear Information System (INIS)
1960-01-01
This document contains a statement of all the agreements which had been registered with the Agency by 30 June 1960 under the Regulations for the Registration of Agreements adopted by the Board of Governors in implementation of Article XXII. B of the Statute. In compliance with Article VI of the Regulations this statement is hereby transmitted to all Members of the Agency for their information. A copy is also being sent to the Secretary-General of the United Nations
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SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS
Directory of Open Access Journals (Sweden)
Cirstea Andreea
2013-07-01
Full Text Available The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled entities and associates in the separate statements of the parent company. In order to achieve our goal we selected the first 10 groups, in order of their capitalization value, that were listed on each of the following capital markets: London Stock Exchange, NYSE Euronext (Paris Stock Exchange and Deutsche Börse (Frankfurt Stock Exchange and we analyzed, in a qualitative and in a quantitative manner, for a period of six years starting with 2007, their consolidated financial statements with the design to establish exactly which of the aspects stated in the International Financial Reporting Standards were being used for the items presented above. In order to complete the empirical research part of the paper that addresses from a comparative perspective the evaluation of the degree of material harmony between the reporting practices of groups listed on the three stock exchanges above-mentioned, we used statistical and mathematical methods represented by the I Index first described by Van der Tas. Taking into account the fact that since 2005 all listed companies on the European stock exchanges were required to adopt the international accounting standards for their consolidated financial disclosures, the degree of material harmony was studied only in reference to those requirements that presented two methods or possibilities of disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the reporting
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24 CFR 1710.22 - Statement of record-initial or consolidated.
2010-04-01
..., financial assurances of completion of additional facilities, financial statements) or updated or expanded... registered lots from an effective Statement of Record, those lots must be reregistered by a consolidation and...
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2011-08-03
... statement analysis of data provided by jurisdictional entities. Comparability of data and financial statement analysis for a particular entity from one period to the next, or between entities, within the same...\\ must annually (quarterly for the 3Q) file with the Commission a complete set of financial statements...
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3 CFR - Presidential Signing Statements
2010-01-01
... basis of policy disagreements. At the same time, such signing statements serve a legitimate function in... United States, its departments, agencies, or entities, its officers, employees, or agents, or any other...
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48 CFR 9903.303 - Effect of filing Disclosure Statement.
2010-10-01
... Disclosure Statement. 9903.303 Section 9903.303 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.303 Effect of filing Disclosure Statement. (a) A disclosure of a cost accounting practice by a contractor does not determine the...
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38 CFR 10.46 - Authentication of statements supporting claims.
2010-07-01
... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Authentication of statements supporting claims. 10.46 Section 10.46 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUSTED COMPENSATION Adjusted Compensation; General § 10.46 Authentication of statements...
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Statements of work handbook. [technical writing for NASA programs
1975-01-01
Guidelines are presented for preparing statements of work (SOW) to assure a consistent approach throughout NASA. Statements of work for study and preliminary definition contracts, for definition and development of major systems, for support services, and for small research and development contracts are discussed.
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Mission statements and vision documents in medical practices.
Drury, Ivo; Slomski, Carol
2006-01-01
Thoughtful, carefully constructed mission statements and vision documents serve both to signal the purpose of a medical practice to the public and other professional colleagues, and to keep the practice's providers focused on its key purposes. Practice culture is the primary driver ofmission and vision. We clarify the differences between mission statements and vision documents, and offer guidelines to aid in constructing them.
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75 FR 4842 - Winter Use Plan, Environmental Impact Statement, Yellowstone National Park
2010-01-29
... DEPARTMENT OF THE INTERIOR National Park Service Winter Use Plan, Environmental Impact Statement... to prepare an Environmental Impact Statement for a Winter Use Plan, Yellowstone National Park... Park Service (NPS) is preparing an Environmental Impact Statement (EIS) for a Winter Use Plan for...
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DEFF Research Database (Denmark)
Kjærgaard, Isa Jensen
2003-01-01
how it wishes to define its activities both externally and internally. The paper concludes that, by working with IC statements, a company can achieve a way of constructing a new identity. Furthermore, the process of creating an IC statement can legitimize the whole idea of changing towards a knowledge......This paper analyses the inter-relationship between organizational identity and intellectual capital (IC) statements and suggests the IC statement as a framework for developing a knowledge-based identity. The results are based on a case study of a Danish electricity transmission system company......, which started the process of changing its public provider identity towards a knowledge-based identity in a changing market by applying the framework of an IC statement. The IC statement, as a new way of defining and working with strategic company resources, makes it possible for a company to communicate...
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10 CFR 51.90 - Final environmental impact statement-general.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-general. 51.90... Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.90 Final environmental impact statement—general. After receipt and consideration of comments requested pursuant to §§ 51...
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76 FR 14968 - Environmental Impacts Statements; Notice of Availability
2011-03-18
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8995-9] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 03/07/2011 Through.... McKoy 1-800-432-8330 Ext 4426. EIS No. 20110083, Final EIS, USFS, MT, Beaver Creek Landscape Management...
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2010-04-01
..., Quarterly financial report of electric utilities, licensees, and natural gas companies. 260.300 Section 260... ENERGY APPROVED FORMS, NATURAL GAS ACT STATEMENTS AND REPORTS (SCHEDULES) § 260.300 FERC Form No. 3-Q, Quarterly financial report of electric utilities, licensees, and natural gas companies. (a) Prescription...
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Determining Mission Statement Effectiveness from a Fit Perspective
Directory of Open Access Journals (Sweden)
Toh Seong-Yuen
2017-08-01
Full Text Available The purpose of this paper is to study the relationship between the organization's mission statement and its outcomes from a fit perspective in the alignment of the organization's structural and cultural elements. Based on an extension of Campbell's (1991 mission model by combination of ideas from two schools of thought in mission statement studies (structural and cultural, the authors introduce the concept of “fit” to show how it contributes towards a new mission statement model. The results show that both alignments are important to create a fit situation in order to positively impact organization outcomes. Based on Cohen (1988, the detected effect size of .322 is considered large. The managerial implication is that there should be more focus on managing organisational alignment to support a fit situation as this is instrumental to mission statement effectiveness. The originality of this study stems from the idea that while past studies develop model based on ideas from within the confine of a particular school of thought, this study is one of the first to combine ideas from both the structural and cultural schools of thought by extending Campbell's (1991 mission model using the fit perspective.
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ERS statement on protracted bacterial bronchitis in children.
Kantar, Ahmad; Chang, Anne B; Shields, Mike D; Marchant, Julie M; Grimwood, Keith; Grigg, Jonathan; Priftis, Kostas N; Cutrera, Renato; Midulla, Fabio; Brand, Paul L P; Everard, Mark L
2017-08-01
This European Respiratory Society statement provides a comprehensive overview on protracted bacterial bronchitis (PBB) in children. A task force of experts, consisting of clinicians from Europe and Australia who manage children with PBB determined the overall scope of this statement through consensus. Systematic reviews addressing key questions were undertaken, diagrams in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement constructed and findings of relevant studies summarised. The final content of this statement was agreed upon by all members.The current knowledge regarding PBB is presented, including the definition, microbiology data, known pathobiology, bronchoalveolar lavage findings and treatment strategies to manage these children. Evidence for the definition of PBB was sought specifically and presented. In addition, the task force identified several major clinical areas in PBB requiring further research, including collecting more prospective data to better identify the disease burden within the community, determining its natural history, a better understanding of the underlying disease mechanisms and how to optimise its treatment, with a particular requirement for randomised controlled trials to be conducted in primary care. Copyright ©ERS 2017.
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How useful is consolidation of public sector entities' financial statements ?
Soguel, N.; Bucher, R.
2013-01-01
Whether or not to consolidate financial statements is dealt with in IPSAS#6. This standard is by and large based on IAS#27. It deals with the criterion according to which an entity's financial statements should be considered and which consolidation technique should be used. However, it remains silent when it comes to exposing the reason why a public sector entity should consolidate its financial statements. The literature is almost as silent as IPSAS on this issue. Which means that there is a...
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Development of physiotherapy inherent requirement statements – an Australian experience
2013-01-01
Background The United Nations Convention on the Rights of People with Disabilities promotes equal rights of people with a disability in all aspects of their life including their education. In Australia, Disability Discrimination legislation underpins this Convention. It mandates that higher education providers must demonstrate that no discrimination has occurred and all reasonable accommodations have been considered and implemented, to facilitate access and inclusion for a student with a disability. The first step to meeting legislative requirements is to provide students with information on the inherent requirements of a course. This paper describes the steps which were taken to develop inherent requirement statements for a 4-year entry-level physiotherapy program at one Australian university. Case presentation Inherent requirement statements were developed using an existing framework, which was endorsed and mandated by the University. Items which described inherencies were extracted from Australian physiotherapy professional standards and statutory regulatory requirements, and units contained in the physiotherapy program. Data were integrated into the 8 prescribed domains: ethical behaviour, behavioural stability, legal, communication, cognition, sensory abilities, strength and mobility, and sustainable performance. Statements for each domain were developed using a 5-level framework (introductory statement, description of the inherent requirement, justification for inherency, characteristics of reasonable adjustments and exemplars) and reviewed by a University Review Panel. Refinement of statements continued until no further changes were required. Fifteen physiotherapy inherent requirement statements were developed. The eight domains identified in the existing framework, developed for Nursing, were relevant to the study of physiotherapy. Conclusions The inherent requirement statements developed in this study provide a transparent, defensible position on the
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10 CFR 51.73 - Request for comments on draft environmental impact statement.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Request for comments on draft environmental impact...-Regulations Implementing Section 102(2) Environmental Impact Statements § 51.73 Request for comments on draft environmental impact statement. Each draft environmental impact statement and each supplement to a draft...
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49 CFR Appendix II to Part 805 - Employees Required To Submit Statements
2010-10-01
...—Employees Required To Submit Statements Statements of employment and financial interests are required of the... 49 Transportation 7 2010-10-01 2010-10-01 false Employees Required To Submit Statements II...) Office of the managing director: (1) Legislative affairs officer. (2) Program analysis officer. (d...
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The Irrelevance of Financial Statements from Parastatals in Tanzania
African Journals Online (AJOL)
This study sought to establish whether financial statements from Tanzania parastatals were availed on time, and if not, whether the delay was significant. Using the Normal Approximation Rule to test for significance in mean time difference, it was found that parastatals delayed in releasing financial statements. The difference ...
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Ethical Imagination in Peace Studies: Beyond the Seville Statement.
Rivage-Seul, M.
1989-01-01
Asks reader to look beyond Seville Statement, Social Darwinism, and utopian ideals and come to understand ethical imagination more fully as it relates to peace studies. Examines Seville Statement and its opposition to Social Darwinism. Explains how ethical imagination serves to provide radical alternative to biological determinism. (Author/NB)
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International Consensus Statement on Allergy and Rhinology: Rhinosinusitis Executive Summary.
Orlandi, Richard R; Kingdom, Todd T; Hwang, Peter H
2016-02-01
The body of knowledge regarding rhinosinusitis (RS) continues to expand, with rapid growth in number of publications yet substantial variability in the quality of those presentations. In an effort to both consolidate and critically appraise this information, rhinologic experts from around the world have produced the International Consensus Statement on Allergy and Rhinology: Rhinosinusitis (ICAR:RS). This executive summary consolidates the findings of the ICAR:RS document. ICAR:RS presents over 140 topics in the forms of evidence-based reviews with recommendations (EBRRs) and evidence-based reviews (EBR). The structured recommendations of the EBRR sections are summarized in this executive summary. This summary compiles the EBRRs regarding medical and surgical management of acute RS (ARS) and chronic RS with and without nasal polyps (CRSwNP and CRSsNP). This ICAR:RS Executive Summary provides a compilation of the evidence-based recommendations for medical and surgical treatment of the most common forms of RS. © 2016 ARS-AAOA, LLC.
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Annual Financial Statements � the Final Products of Accounting
Directory of Open Access Journals (Sweden)
Genu Alexandru Caruntu
2016-07-01
Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.
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Implementation Recommendations for School Districts. GASB Statement No. 34.
Association of School Business Officials International, Reston, VA.
Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…
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78 FR 70041 - Environmental Impact Statements; Notice of Availability
2013-11-22
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-2] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 11/11/2013 through 11/15/2013. Pursuant to 40 CFR 1506.9....
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78 FR 67140 - Environmental Impacts Statements; Notice of Availability
2013-11-08
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-8] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/28/2013 Through 11/01/2013, Pursuant to 40 CFR 1506.9....
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78 FR 63977 - Environmental Impact Statements; Notice of Availability
2013-10-25
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-6] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/30/2013 Through 10/18/2013 Pursuant to 40 CFR 1506.9....
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78 FR 69665 - Environmental Impact Statements; Notice of Availability
2013-11-20
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-9] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 11/04/2013 through 11/08/2013. Pursuant to 40 CFR 1506.9....
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21 CFR 501.17 - Animal food labeling warning statements.
2010-04-01
... 21 Food and Drugs 6 2010-04-01 2010-04-01 false Animal food labeling warning statements. 501.17... (CONTINUED) ANIMAL DRUGS, FEEDS, AND RELATED PRODUCTS ANIMAL FOOD LABELING General Provisions § 501.17 Animal food labeling warning statements. (a) Self-pressurized containers. (1) The label of a food packaged in...
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ISASS Policy Statement – Lumbar Artificial Disc
Garcia, Rolando
2015-01-01
Purpose The primary goal of this Policy Statement is to educate patients, physicians, medical providers, reviewers, adjustors, case managers, insurers, and all others involved or affected by insurance coverage decisions regarding lumbar disc replacement surgery. Procedures This Policy Statement was developed by a panel of physicians selected by the Board of Directors of ISASS for their expertise and experience with lumbar TDR. The panel's recommendation was entirely based on the best evidence-based scientific research available regarding the safety and effectiveness of lumbar TDR. PMID:25785243
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International Nuclear Information System (INIS)
2016-01-01
EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2015. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Company statement of changes in equity; 13 - Notes to the Company financial statements
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17 CFR 240.12b-36 - Use of financial statements filed under other acts.
2010-04-01
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Use of financial statements... statements filed under other acts. Where copies of certified financial statements filed under other acts... manually signed or manually signed copies of the certificate shall be filed with the financial statements...
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International Nuclear Information System (INIS)
2004-01-01
The electricity utility sector is of central importance for economic growth and societal development. While numerous societal and economic benefits arise from electricity consumption, its production can also have impacts which may not be fully and unanimously reconciled with the concept of sustainability. Consideration of sustainability issues plays an increasingly important role in decisions affecting the current and future energy supply. Judgements on the sustainability of specific electricity supply options are, however, mostly made in an ad hoc manner, and are susceptible to bias and arbitrariness. The German Federal Government singles out nuclear energy in particular as not sustainable for the future and considers it in a fundamentally critical manner separately from the other options. The ILK's opinion is that all options of interest, including nuclear, need to be evaluated in a comparative perspective based on a systematic and comprehensive approach. Therefore, the ILK considered it worthwhile to investigate this matter in more detail and express its views in the form of the present statement. The ILK statement on sustainability takes into consideration the most relevant international and national developments. These form the background and input for the establishment of ILK's position. A limited scope comparative study on the sustainability of different electricity supply technologies under German conditions was carried out by the Paul Scherrer Institut (PSI) in order to demonstrate the applicability of a systematic approach and generate reasonably consistent results from which robust conclusions can be derived. (orig.) [de
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2011-09-08
... foreign commerce and desire ``tax'' benefits under the Construction Reserve Fund (CRF) program, are required to submit to MARAD an application for benefits. The annual statement provided to MARAD officials... the U.S. domestic or foreign commerce. Forms: None. Abstract: In accordance with Section 511 of the...
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Cost-Benefit Comparison: A Method for Evaluation Proposed Changes to Defense Acquisition Procedures
1990-09-01
Department of Civil Engineering, Florida University, Gainsville FL, Summer 1986 (AD-A170752). Horngren , Charles T. and George Foster. Cost Accounting : A...Acquisition Regulation (FAR) system, The Department of Labor (DOL) , the Cost Accounting Standards Board (CASB) , and the General Services...decision. In management and in managerial accounting , this type of study is known as cost - benefit analysis. A cost -benefit analysis is the most important
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78 FR 73524 - Environmental Impact Statements; Notice of Availability
2013-12-06
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-4] Environmental Impact Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 11/25/2013 Through 11/29/2013 Pursuant to 40 CFR 1506.9. Notice...
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78 FR 52524 - Environmental Impacts Statements; Notice of Availability
2013-08-23
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-7] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 08/12/2013 Through 08/16/2013 Pursuant to 40 CFR 1506.9. Notic...
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20 CFR 404.632 - Statements filed with a hospital.
2010-04-01
... will serve to protect entitlement to benefits. A statement filed with a hospital by you or some other person for you requesting or indicating an intent to claim benefits will be considered a written... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Statements filed with a hospital. 404.632...
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FINANCIAL STATEMENTS ANALYSIS AND FIRMS’ VALUATION IN VIETNAM
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...
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A comparative review of accident studies from recent environmental impact statements
International Nuclear Information System (INIS)
Mueller, C.; Folga, S.; Nabelssi, B.
1996-01-01
The U.S. Department of Energy (DOE) has recently prepared or is in the process of preparing a number of programmatic and site-specific environmental impact statements (EISs). This study was conducted for the purpose of reviewing the self-consistency of programmatic alternatives, associated relative impacts, and supporting data, methods, and assumptions in EISs prepared for related activities. The following EISs, which deal with waste management issues, are reviewed in this paper (the parenthetical acronyms are referred to in Table 1): (1) Final Environmental Impact Statement, Savannah River Site Waste Management, DOE/EIS-0217, Vol. II, July 1995. (SRS WM-EIS), (2) Draft Waste Management Programmatic Environmental Impact Statement for Managing Treatment, Storage, and Disposal of Radioactive and Hazardous Waste, DOE/EIS-0200-D, Vol. IV, Aug. 1995. (WM PEIS), (3) Final Environmental Impact Statement, Interim Management of Nuclear Materials at the Savannah River Site. DOE/EIS-0220, Oct. 1995. (IMNM EIS), (4) Department of Energy Programmatic Spent Nuclear Fuel Management and Idaho National Engineering Laboratory Environmental Restoration and Waste Management Programs Environmental Impact Statement, DOE/EIS-0203-F, April 1995. (INEL Site-Wide-EIS), (5) Draft Environmental Impact Statement, Disposition of Surplus Highly Enriched Uranium, DOE/EIS-0240-D, Oct. 1995. (HEU Disposition EIS), (6) Final Environmental Impact Statement, Safe Interim Storage of Hanford Tank Wastes, Hanford Site, Richland, Washington, DOE/EIS-0212, Oct. 1995. (SIS EIS). This study compares the facility accident analysis approaches used in these EISs vis-a-vis the National Environmental Policy Act (NEPA) guidance developed by DOE (Recommendations for the Preparation of Environmental Assessments and Environmental Impact Statements, Office of NEPA Oversight). The purpose of the comparative review of these approaches with NEPA guidance is to identify potential preferred paths for future EISs
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CONTENT OF FINANCIAL STATEMENTS AND THEIR INFORMATIVE VALENCES FOR STAKEHOLDERS
Directory of Open Access Journals (Sweden)
MIRON Vasile Cristian Ioachim
2015-06-01
Full Text Available The qualitative characteristics of accounting information have a major importance in fundamenting stakeholders decisions in order to satisfy their interests. The financial statements, by their nature, provide synthetic information which shows the financial position and its modifications, the economic performance of the entity, the management of resources and other aspects that lead to rational decisions. Stakeholders interests are complex and sometimes divergent, that is why the content of the financial statements must be adapted in order to meet these interests. The present research analyzes how the information presented in the financial statements respond to the needs of the stakeholders. The analysis showed that there are some significant aspects for which the informational power of the financial statements is reduced. Also, using econometric processing, we have conceived a function that characterizes the correlation between the financial profitability of the entities activating in the energy sector and the profitability obtained in the stock exchange market. The conclusions of the research allowed us to propose some measures of improvement of the information from the financial statements, in order to create an adequate informational basis for the decisions of all the categories of stakeholders.
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International Nuclear Information System (INIS)
2017-01-01
EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2016. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report to the Members of EDF Energy Holdings Limited; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Company statement of changes in equity; 13 - Notes to the Company financial statements
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Environmental Impact Statement Filing Guidance
Describes how to submit an environmental impact statement through the e-NEPA electronic submission system. Describes how EPA submits a notice of availability in to the Federal Register and how the comment time period if set forth.
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The utility of Pro Forma Income Statements.
Reiboldt, Max; Reiboldt, John
2002-01-01
Recent headlines surrounding the financial demise of the nation's seventh largest company, Enron, and its subsequent entanglements with its accounting and consulting firm, Arthur Andersen, have placed a cloud of suspicion upon many reasonable business practices that otherwise are considered standard procedure. The proforma income statement is one of those practices. An oft-used tool in financial management, pro formas play a useful role for projecting financial performance based on predictable forecasts or assumptions. Regardless of the current scrutiny, there is still a valid use for accurately prepared statements.
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Corporate governance, audit firm size and restated financial statement in Indonesia stock exchange
Directory of Open Access Journals (Sweden)
Ardiansyah Rasyid
2014-07-01
Full Text Available This research aims to describe the corporations to take restatement in financial statement such as, corporate governance implementation and size of Audit Firm. Corporate Governance and size of Audit Firm are involved in auditing process. Theoretically, those influence the quality of financial statement. The occurrence of restatement of financial reporting is as a proxy for a lower of financial statement quality. Hence, corporate governance and size of Audit Firm should prevent from restated financial statement. The result of this research describe that number of independent commissioner and number of audit committee do not prevent from restated financial statement. In addition, size of Audit Firm is not obvious to increase the quality of financial statement, because there are several of big four audit firms have been appointed by such corporation as external auditor or some of restatements have been done by non-big four. This research describes the composition of independent commissioner, audit committee and also Audit Firms size do not influence directly to restated financial statement.
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Fundamentals of financial statement analysis for academic physician managers.
Danzi, J T; Boom, M L
1998-04-01
Academic medical centers (i.e., teaching hospitals) and academic medical practices are under pressure to control costs to compete with for-profit health care institutions. The authors explain how academic physician managers who want to control costs wisely must first understand the cost structure of the medical center or practice and compare that structure with those of for-profit institutions. Doing this requires a firm understanding of how to use a valuable tool, financial statement analysis, to assess an institution's health and performance. Such analysis consists of calculating a variety of financial ratios (e.g., operating income divided by revenues; net income divided by total assets) and then comparing them with the corresponding ratios that are considered industry norms. Three types of financial statements (defined in detail) lend themselves to this approach: the balance sheet, income statement, and statement of cash flows. The authors define standard financial ratios, point out their uses and limitations, and emphasize that a ratio's meaning derives from comparing it with the corresponding benchmark ratio in the industry as a whole. Ratios should be used not as the end point of assessing financial status, but as ways to identify possible problems that require further investigation. Analysis of trends of ratios over time within an institution is a complementary approach. The authors then discuss the use of ratios in three standard types of institutional evaluation: of performance, of liquidity and leverage, and of strategic planning. In addition, they present the financial statement of a fictitious academic medical center as an example of how to use ratios for financial statement analysis. The authors emphasize that the key to using the ratios they discuss and hundreds of others is first to decide what question needs answering and then to choose the relevant ratios to provide a basis for finding the answer.
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A Critical Review of Personal Statements Submitted by Dermatology Residency Applicants
Directory of Open Access Journals (Sweden)
Jeannette Olazagasti
2014-01-01
Full Text Available Background. A strong personal statement is deemed favorable in the overall application review process. However, research on the role of personal statements in the application process is lacking. Objective. To determine if personal statements from matched applicants differ from unmatched applicants. Methods. All dermatology residency applications (n=332 submitted to UC Davis Dermatology in the year of 2012 were evaluated. Two investigators identified the characteristics and recurring themes of content present in the personal statements. Then, both investigators individually evaluated the content of these personal statements in order to determine if any of the defined themes was present. Chi-square, Fisher’s exact, and reliability tests were used. Results. The following themes were emphasized more often by the matched applicants than the unmatched applicants as their reasons for going into dermatology are to study the cutaneous manifestations of systemic disease (33.8% versus 22.8%, to contribute to the literature gap (8.3% versus 1.1%, and to study the pathophysiology of skin diseases (8.3% versus 2.2%; P≤0.05 for all. Conclusion. The prevalence of certain themes in personal statements of dermatology applicants differs according to match status; nevertheless, whether certain themes impact match outcome needs to be further elucidated.
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Hinkley Point 'C': a summary of the Environmental Statement
International Nuclear Information System (INIS)
1987-08-01
The Environmental Statement describes the potentially significant environmental effects of the proposed pressurized water reactor station at Hinkley Point in Somerset, and the ways in which the Central Electricity Generating Board (CEGB) intends to avoid, reduce or remedy these effects. It also explains the CEGB's reasons for proposing a PWR at Hinkley Point. The Environmental Statement has been produced to inform local authorities, the public and the Secretary of State for Energy about the CEGB's proposals. The Secretary of State has to decide whether or not consent for construction of Hinkley Point 'C' power station should be given, and in reaching that decision has to consider, amongst other matters, the environmental effects of the project. This summary and the Environmental Statement also describe the CEGB's plans for developing Hinkley Point 'C. Some details are yet to be finalised and may be subject to change, but this will not affect the overall validity of the environmental analysis given in these documents. Greater detail can be found in the full Environmental Statement. (author)
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[The ALANAM statement on public health policy].
Goic, Alejando; Armas, Rodolfo
2010-12-01
The ALANAM (Association of Latin American National Academies of Medicine) statement on public health policy, issued following its 19th Congress, held October 28–30, 2010, in Santiago, Chile, declares that cardiovascular diseases, cancer, accidents and violence are the leading causes of death in the region, while in several of its member nations, emergent and re-emergent infectious diseases, malnutrition, and mother-child illnesses remain prevalent. The statement calls attention to the lack of functioning water supply and sewage systems in many villages and rural areas. After describing the social causes of the present state of public health in Latin America (poverty levels reaching upwards of 44% of the total population, or some 110 million people), it calls on governments, first, to spare no efforts in the task of eradicating extreme poverty in the short-term, and poverty in the long-term. Second, considering that about 15 million 3-to-6 year-olds have no access to education, it recommends extending educational services to these children, and to improve the quality of existing pre-school and primary education. Third, the statement calls for universal health care coverage and for equal access to good quality medical care for everyone, and for programs aimed at promoting healthy personal habits and self-care. In this regard, it also recommends that disease prevention programs be sustained over time, that national sanitary objectives be defined, and that its results be periodically reviewed. Fourth, it recommends that primary health care be extended to everyone, and that it be enhanced by improving coverage and coordination with secondary and tertiary level health care institutions. The statement lays special stress on the need for adopting public health policies aimed at lowering the cost of medicines; to this end, it calls for the creation of an official list of generic drugs. The statement ends by calling on governments to support public health research as a
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International Nuclear Information System (INIS)
2014-01-01
EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2013. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Notes to the Company financial statements
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International Nuclear Information System (INIS)
2015-01-01
EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2014. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Notes to the Company financial statements
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DWPF waste form compliance plan (Draft Revision)
International Nuclear Information System (INIS)
Plodinec, M.J.; Marra, S.L.
1991-01-01
The Department of Energy currently has over 100 million liters of high-level radioactive waste in storage at the Savannah River Site (SRS). In the late 1970's, the Department of Energy recognized that there were significant safety and cost advantages associated with immobilizing the high-level waste in a stable solid form. Several alternative waste forms were evaluated in terms of product quality and reliability of fabrication. This evaluation led to a decision to build the Defense Waste Processing Facility (DWPF) at SRS to convert the easily dispersed liquid waste to borosilicate glass. In accordance with the NEPA (National Environmental Policy Act) process, an Environmental Impact Statement was prepared for the facility, as well as an Environmental Assessment of the alternative waste forms, and issuance of a Record of Decision (in December, 1982) on the waste form. The Department of Energy, recognizing that start-up of the DWPF would considerably precede licensing of a repository, instituted a Waste Acceptance Process to ensure that these canistered waste forms would be acceptable for eventual disposal at a federal repository. This report is a revision of the DWPF compliance plan
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Cash Flow Statement Spreadsheet Modeling Case Using a Prototype System Development Process
Davis, Jefferson T.
2015-01-01
U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…
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Basic statements of relativity theory
Directory of Open Access Journals (Sweden)
Wolfgang Muschik
2010-04-01
Full Text Available Some basic statements of relativity theory, starting out with geometry and observers up to Einstein's field equations, are collected in a systematical order without any proof, to serve as a short survey of tools and results.
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A Logical Approach to the Statement of Cash Flows
Petro, Fred; Gean, Farrell
2014-01-01
Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…
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GASB 34 Financial Statements Are Easier With the Right Tools.
Heinfeld, Gary; Arvizu, C. Christopher; Herrera, Michael L.
2001-01-01
Describes experience with certain tools and resources to help school business officials implement the Governmental Accounting Standards Board Statement 34. Focuses on Association of School Business Officials International's new Certificate of Excellence in Financial Reporting guidebook and financial-statement report-writer software called…
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Software Distribution Statement and Disclaimer | OSTI, US Dept of Energy
Search Search Software Distribution Statement and Disclaimer Rights-in-technical-data clauses for many . The following distribution statement and disclaimer meet those requirements for software and should be affixed to all distributed DOE-sponsored software. Contractors may have specific requirements and required
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Organization of the Statutory Audit of Financial Statements in Romania
Directory of Open Access Journals (Sweden)
Gabriela Ungureanu
2010-12-01
Full Text Available Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, public institutions. The financial statements provide information about financial position, performance and changes in financial position of an entity - information underlying to base decision process. For Romania, the financial audit was not a tradition. Recognized as a top area of the accounting profession, financial audit was legislated in 1999. Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008, by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the public interest.
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CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE
Directory of Open Access Journals (Sweden)
S.V. Kucher
2016-09-01
Full Text Available The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to obtain reliable information about the activities of such companies. In accordance with the national legislation associations of enterprises and companies have to provide the consolidated financial statements which contain the pooled indices about the activities of these entities. The article analyzes the current state of normative and legal regulation of financial reporting consolidation process in Ukraine. In particular, the paper determines the basic legal acts of regulations of national and international governing process of preparation of consolidated financial statements; it also determines the circle of business entities required to draw up the consolidated financial statements solely in accordance with international financial reporting standards.
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Marking Closely or on the Bench?: An Australian's Benchmark Statement.
Jones, Roy
2000-01-01
Reviews the benchmark statements of the Quality Assurance Agency for Higher Education in the United Kingdom. Examines the various sections within the benchmark. States that in terms of emphasizing the positive attributes of the geography discipline the statements have wide utility and applicability. (CMK)
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10 CFR 51.97 - Final environmental impact statement-materials license.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-materials license. 51...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-Materials Licenses § 51.97 Final environmental impact statement—materials license. (a) Independent spent fuel storage installation (ISFSI...
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Sustainability Insights from the Mission Statements of Leading Brazilian Universities
Deus, Rafael Mattos; Battistelle, Rosane Aparecida Gomes; Ribeiro da Silva, Gustavo Henrique
2016-01-01
Purpose: The purpose of this paper is to investigate the mission statements from 30 leading Brazilian universities, evaluating the statements based on a sustainable model that involves an environmental management system, public participation and social responsibility, and sustainable education and research. Design/methodology/approach: Content…
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Environmental impact statement - an effective tool for successful mine design
International Nuclear Information System (INIS)
Sinha, A.K.
1996-01-01
Mining is a hazardous operation which must be designed to succeed under very unpredictable environmental, geological and marketing conditions over a committed life of thirty years or longer. It is well-established by now that mining has tremendous social, economic and environmental impacts on society in general and on local communities in particular. Mining's image has begun to improve with effective hazard controls and property reclamation through improved mine design and restoration plans. Much of the credit for this achievement should go to Environmental Impact Statement and related permitting requirements for mining projects. An Environmental Impact Statement with respect to almost every type of mining project is now frequently required by major banks, and other funding agencies, governmental agencies and/or citizen groups involved in the permitting process. This impact statement ensures that the proposed project has the potential to succeed under all foreseeable environmental, geological and marketing problems throughout its projected life and to guarantee the return of the initial capital with interest. In short, the impact statement offers assurance that the final project will culminate with positive environmental and social impacts. The relevance and contributions of Environmental Impact Statements in mine design, as well as their applications and development procedures are presented. 3 refs., 8 figs
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A consensus statement on how to conduct inclusive health research.
Frankena, T K; Naaldenberg, J; Cardol, M; Garcia Iriarte, E; Buchner, T; Brooker, K; Embregts, P; Joosa, E; Crowther, F; Fudge Schormans, A; Schippers, A; Walmsley, J; O'Brien, P; Linehan, C; Northway, R; van Schrojenstein Lantman-de Valk, H; Leusink, G
2018-04-11
The active involvement of people with intellectual disabilities in research, or inclusive research, is relatively common. However, inclusive health research is less common, even though it is expected to lead to appropriate healthcare and increased quality of life. Inclusive health research can build upon lessons learned from inclusive research. A total of 17 experts on inclusive (health) research without intellectual disabilities and 40 experts with intellectual disabilities collaborated in this consensus statement. The consensus statement was developed in three consecutive rounds: (1) an initial feedback round; (2) a roundtable discussion at the 2016 International Association for the Scientific Study of Intellectual and Developmental Disabilities World Congress; and (3) a final feedback round. This consensus statement provides researchers with guidelines, agreed upon by experts in the field, regarding attributes, potential outcomes, reporting and publishing, and future research directions, for designing and conducting inclusive health research. Consensus was reached on how to design and conduct inclusive health research. However, this statement should be continuously adapted to incorporate recent knowledge. The focus of this consensus statement is largely on inclusive health research, but the principles can also be applied to other areas. © 2018 MENCAP and International Association of the Scientific Study of Intellectual and Developmental Disabilities and John Wiley & Sons Ltd.
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17 CFR 210.3A-03 - Statement as to principles of consolidation or combination followed.
2010-04-01
... Consolidated and Combined Financial Statements § 210.3A-03 Statement as to principles of consolidation or... of (1) subsidiaries in consolidated or combined financial statements and (2) companies in consolidated or combined financial statements, shall be stated in the notes to the respective financial...
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Hanford science and technology needs statements document
Energy Technology Data Exchange (ETDEWEB)
Piper, L.L.
1997-12-31
This document is a compilation of the Hanford science and technology needs statements for FY 1998. The needs were developed by the Hanford Site Technology Coordination Group (STCG) with full participation and endorsement of site user organizations, stakeholders, and regulators. The purpose of this document is to: (a) provide a comprehensive listing of Hanford science and technology needs, and (b) identify partnering and commercialization opportunities with industry, other federal and state agencies, and the academic community. The Hanford STCG reviews and updates the needs annually. Once completed, the needs are communicated to DOE for use in the development and prioritization of their science and technology programs, including the Focus Areas, Cross-Cutting Programs, and the Environmental Management Science Program. The needs are also transmitted to DOE through the Accelerating Cleanup: 2006 Plan. The public may access the need statements on the Internet on: the Hanford Home Page (www.hanford.gov), the Pacific Rim Enterprise Center`s web site (www2.pacific-rim.org/pacific rim), or the STCG web site at DOE headquarters (em-52.em.doegov/ifd/stcg/stcg.htm). This page includes links to science and technology needs for many DOE sites. Private industry is encouraged to review the need statements and contact the Hanford STCG if they can provide technologies that meet these needs. On-site points of contact are included at the ends of each need statement. The Pacific Rim Enterprise Center (206-224-9934) can also provide assistance to businesses interested in marketing technologies to the DOE.
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12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.
2010-01-01
... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...
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12 CFR 327.2 - Certified statements.
2010-01-01
... the FDIC's e-business Web site FDICconnect a quarterly certified statement invoice each assessment... of the Assessments Section. (4) Each assessment period, the FDIC will provide courtesy e-mail...
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2010-04-01
... omission of unrequired or inapplicable financial statements. 210.4-03 Section 210.4-03 Commodity and... unrequired or inapplicable financial statements. (a) No caption should be shown in any financial statement as to which the items and conditions are not present. (b) Financial statements not required or...
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10 CFR 51.80 - Draft environmental impact statement-materials license.
2010-01-01
... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-materials license. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Materials Licenses § 51.80 Draft environmental impact statement—materials license. (a) The NRC staff will either prepare a draft environmental...
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Directory of Open Access Journals (Sweden)
Elisabeth Flum
Full Text Available For the effective and safe management of complex care needs for patients in community settings, high quality family medicine (FM training programmes are needed. In less primary care oriented countries, training standards statements for FM postgraduate training are less commonly found. The aim of this study was to review international training standards statements in FM postgraduate training and to catalogue these statements to be used as a best practice standard guide for FM training programs in Germany.A structured three-tiered search was performed: a systematic literature search in MEDLINE®; a search of international indicator databases; and a search in grey literature, consisting of a survey of international experts and a search in "Google (Scholar". From all identified documents, training standards statements were extracted, translated and summarized into categories referring to the same quality aspect.The search strategy revealed 25 relevant documents (MEDLINE® n = 15, databases n = 2, experts n = 7, "Google" n = 1, containing 337 training standards statements. These were summarized into 80 statements. They covered structure quality (n = 35; process quality (n = 43; and two training standards statements referred to outcome quality (n = 2.A broad range of internationally sourced training standards statements for FM postgraduate training could be identified from countries with well-established primary care systems. Only few statements internationally referred to outcome quality, expressing the difficulty in assessing outcome. The resulting inventory of training standards statements for FM postgraduate training can serve as a resource for institutions seeking to formalise and systematise FM training at regional or national levels.
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Directory of Open Access Journals (Sweden)
2008-06-01
Full Text Available The Python programming language does not have a built in switch/case control structure as found in many other high level programming languages. It is thought by some that this is a deficiency in the language, and the control structure should be added. This paper demonstrates that not only is the control structure not needed, but that the methods available in Python are more expressive than built in case statements in other high level languages.
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An analysis of contingency statements in a DRO procedure: A case report.
Gerow, Stephanie; Rispoli, Mandy; Boles, Margot B; Neely, Leslie C
2015-06-01
To examine latency to criterion for reduction of challenging behaviour with and without stating a contingency statement immediately prior to a DRO procedure. An ABAC design in which A was baseline, B was used to evaluate the efficacy of a DRO procedure, and C was used to evaluate the efficacy of a DRO procedure with a contingency statement. The DRO with the contingency statement intervention was associated with a shorter latency to behaviour change than the DRO procedure without the contingency statement. These preliminary findings from this case study highlight the importance of examining the efficiency of behaviour change procedures. Directions for future research are provided.
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Effects of Form-Focused Instruction on the Learning of Relative Clauses
Directory of Open Access Journals (Sweden)
Seyed Jalal Abdolmanafi (Rokni
2012-04-01
Full Text Available Problem Statement: Relativization is an important grammatical sub-system for second language learners. This study intended to explore the effects of different types of L2 instruction on the learning of English relative clauses by Persian learners.Purpose: The differential effects of the three types of treatment (i.e., Focus on FormS, Focus on Meaning, Focus on Form on the learning of English relativization was investigated.Methods: Intact university classes of English learners were divided into three groups receiving different forms of instruction. Accuracy of the target form was measured by two distinct tasks of sentence combining test and grammaticality judgment test.Findings and Results: The results of the two tests show improvement of all three groups, the focus on form treatment group outperformed the other two on both tests, however. This study also suggests that learners’ attention to detailed analysis of form facilitates the learning of relative clauses in this context.
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Policy Statements Issued by Scientific Societies: Why Less can be More
Folger, P. F.
2001-12-01
The results of hydrological research are increasingly important to decision-makers grappling with problems as diverse as global climate change, non-point source pollution, extreme weather events, and damage from flooding. In some cases scientific aspects of these problems are interwoven with economic, political and social disputes, and policy makers often seek the consensus scientific opinion to help shape the debate. Policy or position statements issued by scientific societies like AGU can embody scientific consensus and thus inform the public and policy makers. But this is not always the case. The potential for creating public misunderstanding is ever present. Therefore, the process leading to a policy statement needs to be deliberative, inclusive to the extent possible, and circumspect. In contrast to advocacy organizations or trade groups, as a learned society AGU and members acting on its behalf should only advocate positions on political or social issues that are based solely on available geophysical data and recognized scientific debate. That does not mean that AGU and other scientific societies must refrain from entering a political debate. AGU has a responsibility to its members to adopt positions of advocacy on geophysical science issues based on their intrinsic merits and needs. However, a learned society like AGU should state only what is credible about the scientific aspects of a political debate and not overstep its authority as an objective source of analysis and commentary for the geophysical sciences. Before adopting an advocacy position, AGU's volunteers follow a process that includes checks and balances so that the final statement is based on sound scientific issues and reflects the interests of the Union as a whole. Any AGU member or committee can propose a position statement, but the Committee on Public Affairs (COPA) decides whether the proposal fall within the guidelines for advocacy. If it does and if COPA considers the issue worthy of an
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International Nuclear Information System (INIS)
Blix, H.
1991-01-01
The document contains the following two statements of Hans Blix, Director General of the IAEA: Statement to the 34th Session of the General Conference of the International Atomic Energy Agency, 17 September 1990; Statement to the 45th Session of the United Nations General Assembly, 23 October 1990. A separate abstract was prepared for each of these statements
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International Nuclear Information System (INIS)
Blix, H.
1991-01-01
The document contains the following two statements of Hans Blix, Director General of the IAEA: Statement to the 35th session of the General Conference of the International Atomic Energy Agency, 16 September 1991; Statement to the 46th session of the United Nations General Assembly, 21 October 1991. A separate abstract was prepared for each of these statements
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An Analysis of Unit Costs at a Consolidated Supply Depot
1990-12-01
Not-For-Profit Setting,"The Accounting Review,July 1990. Horngren , C. T., Cost Accountinq:A Managerial Emphasis,3rd ed, Prentice-Hall Inc.,1972...sector has used concepts of unit costs for 4 decades. Any managerial or cost accounting text discusses in some length unit costs . For Defense contractors...the Cost Accounting Standards Board (CASB) provides guidance for contract costs . Unit costs include direct, indirect, and general and administrative
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Economic Analysis Model Evaluation for Technology Modernization Programs.
1983-09-01
Press, 1967. 14. Horngren , Charles T. Cost Accounting : A Managerial Emphasis. Englewood Cliffs, NJ, Prentice-Hall, Inc., 1977. 15. Kirchoff, Robert C...accordance with Cost Accounting Standards Board (CASB) and Internal Revenue Service (IRS) regulations. 8. Estimated savings were based on 1388 total...invest- ments will lower contractor profit. 5. Cost of money - The Cost Accounting Standard Board (CAS 414) allows a percent of the cost of investing
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48 CFR 35.005 - Work statement.
2010-10-01
.... (b) In basic research the emphasis is on achieving specified objectives and knowledge rather than on... between work statements for fixed-price contracts and cost-reimbursement contracts should be even clearer...
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Data Supporting the DOD Environmental Line Item Liability on the FY 1998 Financial Statements
National Research Council Canada - National Science Library
1999-01-01
... consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended...
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75 FR 61841 - Proposed Collection; Comment Request for Forms 8804, 8804 (Sch. A), 8805 and 8813
2010-10-06
... Tax Payment Voucher (Section 1446). DATES: Written comments should be received on or before December 6... Information Statement of Section 1446 Withholding Tax; and Form 8813, Partnership Withholding Tax Payment Voucher 8813, Partnership Withholding Tax Payment Voucher (Section 1446). OMB Number: 1545-1119. Abstract...
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18 CFR 260.200 - Original cost statement of utility property.
2010-04-01
... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Original cost statement...) § 260.200 Original cost statement of utility property. Any natural gas company becoming subject to the... of its predecessors: (1) The original cost (estimated only if not determinable from existing records...
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2013-09-16
... DEPARTMENT OF ENERGY Nuclear Infrastructure Programmatic Environmental Impact Statement Supplement... of Energy (DOE) has completed the Supplement Analysis (SA) of the Programmatic Environmental Impact Statement for Accomplishing Expanded Civilian Nuclear Energy Research and Development and Isotope Production...
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In Brief: Science academies' statement on climate change
Showstack, Randy
2009-06-01
“It is essential that world leaders agree on emissions reductions needed to combat negative consequences of anthropogenic climate change,” national science academies from 13 countries declared in a joint statement issued on 11 June. The statement, issued by the academies of the G8 countries—including England, France, Russia, and the United States—and five other countries (Brazil, China, India, Mexico, and South Africa), came in advance of a G8 meeting in Italy in July and prior to United Nations Framework Convention on Climate Change (UNFCCC) negotiations in Denmark in December. “The G8+5 should lead the transition to an energy-efficient and low-carbon world economy, and foster innovation and research and development for both mitigation and adaptation technologies,” the statement noted. The academies urged governments to agree at the UNFCCC negotiations to adopt a long-term global goal and short-term emissions reduction targets so that by 2050 global emissions would be reduced by about 50% from 1990 levels.
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2010-04-22
... Information Collection: Comment Request; Financial Statement of Corporate Application for Cooperative Housing... information: Title of Proposal: Financial Statement of Corporate Application for Cooperative Housing Mortgage... use: The information collected on the ``Financial Statement of Corporate Application for Cooperative...
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[Statement of fair retribution in medical oaths].
Pérez, Marta L; Rancich, Ana M; Gelpi, Ricardo J
2004-01-01
to determine if Medical Oaths from different times include the statement of the physician to request from patients a fair retribution for his/her medical services. Fifty Medical Oaths found in articles and publications were analyzed. In accordance with their corresponding dates, the Oaths were grouped as ancient /medieval (12), and modern/contemporary (38). Of the fifty, only three specifically included the statement of fair retribution. Two of the three were medieval and belonged to the School of Medicine of Montpellier. The other text was modern (Amato Lusitano's Oath). Four writings showed statements regarding medical assistance to the poor. Eleven pledges indirectly stated that no earnings from other activities and/or relations were obtained. Ancient oaths emphasize fair retribution, no discrimination in medical assistance based on payment possibilities, and gain of honest earnings. Modern oaths generally do not include these topics and very few mention that the medical profession should not be exercised merely for material purposes. Despite the above, physicians should respect the limits of their obligations and should be committed to assist without discriminating, particularly without taking into consideration their patient's financial possibilities. Therefore their fees should not be excessive for the services rendered.
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The 7 Aarhus Statements on Climate Change
Margrethe Basse, Ellen; Svenning, Jens-Christian; Olesen, Jørgen E.; Besenbacher, Flemming; Læssøe, Jeppe; Seidenkrantz, Marit-Solveig; Lange, Lene
2009-03-01
More than 1000 prominent representatives from science, industry, politics and NGOs were gathered in Aarhus on 5-7 March 2009 for the international climate conference 'Beyond Kyoto: Addressing the Challenges of Climate Change'. Thematically, Beyond Kyoto was divided into seven areas of particular interest for understanding the effects of the projected future climate change and how the foreseen negative impacts can be counteracted by mitigation and adaptation measures. The themes were: Climate policy: the role of law and economics; Biodiversity and ecosystems; Agriculture and climate change; Nanotechnology solutions for a sustainable future; Citizens and society, and The Arctic. The main responsible scientists for the seven conference themes and representatives from the think-tank CONCITO delivered 'The 7 Aarhus Statements on Climate Change' as part of the closing session of the conference. The statements were also communicated to the Danish Government as well as to the press. This article is the product of the collective subsequent work of the seven theme responsibles and is a presentation of each theme statement in detail, emphasizing the current state of knowledge and how it may be used to minimize the expected negative impacts of future climate change.
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National Research Council Canada - National Science Library
2000-01-01
... annual audited financial statements. The FY 1999 DoD Agency-Wide financial statements included the financial statements of a reporting entity entitled "Other Defense Organizations-General Funds...
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77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42
2012-05-03
... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42, Deferred Maintenance and Repairs, Amending Statements of Federal Financial Accounting Standards 6, 14, 29...
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76 FR 45270 - Statement of Organization, Functions, and Delegations of Authority
2011-07-28
... delegations and redelegations of authority made to officials and employees of affected organizational...] Statement of Organization, Functions, and Delegations of Authority AGENCY: Food and Drug Administration, HHS... Drug Administration), Statement of Organization, Functions and Delegations of Authority for the...
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Resource Contingency Program : Draft Environmental Impact Statement.
Energy Technology Data Exchange (ETDEWEB)
United States. Bonneville Power Administration.
1995-02-01
In 1990, the Bonneville Power Administration (BPA) embarked upon the Resource Contingency Program (RCP) to fulfill its statutory responsibilities to supply electrical power to its utility, industrial and other customers in the Pacific Northwest. Instead of buying or building generating plants now, BPA has purchased options to acquire power later if needed. Three option development agreements were signed in September 1993 with three proposed natural gas-fired, combined cycle combustion turbine CT projects near Chehalis and Satsop Washington and near Hermiston, Oregon. This environmental impact statement addresses the environmental consequences of purchasing power from these options. This environmental impact statement addresses the environmental consequences of purchasing power from these options.
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PARTICIPATION AND DISCLOSURE OF ATHLETES IN THE STATEMENTS OF BRAZILIAN FOOTBALL CLUBS
Directory of Open Access Journals (Sweden)
Nadielli Maria dos Santos Galvão
2016-03-01
Full Text Available This study investigates how Brazilian football clubs highlight the value of their athletes in the accounting reports. The study looked at the degree of disclosure of the value of athletes of items such as depreciation, impairment, measurement basis, transfer of athletes in formation for the account of athletes formed among others. This study takes as its starting point the Brazilian standard accounting ITG 2003 created to establish specific criteria and procedures for assessment, recording and structuring of the financial statements of professional sports entities. This research included documentary analysis of the financial statements of 25 clubs that participated in the series A and B of the Brazilian Football Championship 2013. This study shows that of the 25 investigated clubs, 20 show the athletes as ITG 2003. The clubs that show more information on the value of their athletes were Sao Paulo and Botafogo. Regarding the participation of athletes in equity value of the clubs, it was found that this variable is around 16.5%. Finally, correspondence analysis (ANACOR and the Spearman correlation test, aiming to test whether there is a relationship between the degree of disclosure of the value of athletes and their participation in equity. The results show that there is a possibility that these two variables are related.
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Position statement on ethics, equipoise and research on charged particle radiation therapy.
Sheehan, Mark; Timlin, Claire; Peach, Ken; Binik, Ariella; Puthenparampil, Wilson; Lodge, Mark; Kehoe, Sean; Brada, Michael; Burnet, Neil; Clarke, Steve; Crellin, Adrian; Dunn, Michael; Fossati, Piero; Harris, Steve; Hocken, Michael; Hope, Tony; Ives, Jonathan; Kamada, Tadashi; London, Alex John; Miller, Robert; Parker, Michael; Pijls-Johannesma, Madelon; Savulescu, Julian; Short, Susan; Skene, Loane; Tsujii, Hirohiko; Tuan, Jeffrey; Weijer, Charles
2014-08-01
The use of charged-particle radiation therapy (CPRT) is an increasingly important development in the treatment of cancer. One of the most pressing controversies about the use of this technology is whether randomised controlled trials are required before this form of treatment can be considered to be the treatment of choice for a wide range of indications. Equipoise is the key ethical concept in determining which research studies are justified. However, there is a good deal of disagreement about how this concept is best understood and applied in the specific case of CPRT. This report is a position statement on these controversies that arises out of a workshop held at Wolfson College, Oxford in August 2011. The workshop brought together international leaders in the relevant fields (radiation oncology, medical physics, radiobiology, research ethics and methodology), including proponents on both sides of the debate, in order to make significant progress on the ethical issues associated with CPRT research. This position statement provides an ethical platform for future research and should enable further work to be done in developing international coordinated programmes of research. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.
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2011-03-07
... Final Environmental Impact Statement/Overseas Environmental Impact Statement for Gulf of Mexico Range... set forth in Alternative 2, described in the Final Environmental Impact Statement (EIS)/Overseas Environmental Impact Statement (OEIS) as the Preferred Alternative. The purpose for the proposed action is to...