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  1. Explanation and Elaboration Document for the STROBE-Vet Statement: Strengthening the Reporting of Observational Studies in Epidemiology - Veterinary Extension

    DEFF Research Database (Denmark)

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

    2016-01-01

    The STROBE (Strengthening the Reporting of Observational Studies in Epidemiology) statement was first published in 2007 and again in 2014. The purpose of the original STROBE was to provide guidance for authors, reviewers and editors to improve the comprehensiveness of reporting; however, STROBE h...

  2. Impact of STROBE statement publication on quality of observational study reporting: interrupted time series versus before-after analysis.

    Directory of Open Access Journals (Sweden)

    Sylvie Bastuji-Garin

    Full Text Available In uncontrolled before-after studies, CONSORT was shown to improve the reporting of randomised trials. Before-after studies ignore underlying secular trends and may overestimate the impact of interventions. Our aim was to assess the impact of the 2007 STROBE statement publication on the quality of observational study reporting, using both uncontrolled before-after analyses and interrupted time series.For this quasi-experimental study, original articles reporting cohort, case-control, and cross-sectional studies published between 2004 and 2010 in the four dermatological journals having the highest 5-year impact factors (≥ 4 were selected. We compared the proportions of STROBE items (STROBE score adequately reported in each article during three periods, two pre STROBE period (2004-2005 and 2006-2007 and one post STROBE period (2008-2010. Segmented regression analysis of interrupted time series was also performed.Of the 456 included articles, 187 (41% reported cohort studies, 166 (36.4% cross-sectional studies, and 103 (22.6% case-control studies. The median STROBE score was 57% (range, 18%-98%. Before-after analysis evidenced significant STROBE score increases between the two pre-STROBE periods and between the earliest pre-STROBE period and the post-STROBE period (median score2004-05 48% versus median score2008-10 58%, p<0.001 but not between the immediate pre-STROBE period and the post-STROBE period (median score2006-07 58% versus median score2008-10 58%, p = 0.42. In the pre STROBE period, the six-monthly mean STROBE score increased significantly, by 1.19% per six-month period (absolute increase 95%CI, 0.26% to 2.11%, p = 0.016. By segmented analysis, no significant changes in STROBE score trends occurred (-0.40%; 95%CI, -2.20 to 1.41; p = 0.64 in the post STROBE statement publication.The quality of reports increased over time but was not affected by STROBE. Our findings raise concerns about the relevance of uncontrolled before

  3. Explanation and Elaboration Document for the STROBE-Vet Statement: Strengthening the Reporting of Observational Studies in Epidemiology-Veterinary Extension

    DEFF Research Database (Denmark)

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

    2016-01-01

    The STROBE (Strengthening the Reporting of Observational Studies in Epidemiology) statement was first published in 2007 and again in 2014. The purpose of the original STROBE was to provide guidance for authors, reviewers, and editors to improve the comprehensiveness of reporting; however, STROBE ...

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

    Science.gov (United States)

    Loring, David W; Bowden, Stephen C

    2014-01-01

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

  5. [The Strengthening the Reporting of Observational Studies in Epidemiology [STROBE] statement: guidelines for reporting observational studies

    DEFF Research Database (Denmark)

    Elm, E. von; Altman, D.G.; Egger, M.

    2008-01-01

    Much biomedical research is observational. The reporting of such research is often inadequate, which hampers the assessment of its strengths and weaknesses and of a study's generalisability. The Strengthening the Reporting of Observational Studies in Epidemiology (STROBE) initiative developed...... recommendations on what should be included in an accurate and complete report of an observational study. We defined the scope of the recommendations to cover three main study designs: cohort, case-control, and cross-sectional studies. We convened a 2-day workshop in September, 2004, with methodologists...... and the subsequent iterative process of consultation and revision resulted in a checklist of 22 items (the STROBE statement) that relate to the title, abstract, introduction, methods, results, and discussion sections of articles. 18 items are common to all three study designs and four are specific for cohort, case...

  6. The Strengthening the Reporting of Observational Studies in Epidemiology (STROBE) Statement

    DEFF Research Database (Denmark)

    von Elm, Erik; Altman, Douglas G; Egger, Matthias

    2014-01-01

    Much biomedical research is observational. The reporting of such research is often inadequate, which hampers the assessment of its strengths and weaknesses and of a study's generalisability. The Strengthening the Reporting of Observational Studies in Epidemiology (STROBE) Initiative developed...... recommendations on what should be included in an accurate and complete report of an observational study. We defined the scope of the recommendations to cover three main study designs: cohort, case-control, and cross-sectional studies. We convened a 2-day workshop in September 2004, with methodologists...... and the subsequent iterative process of consultation and revision resulted in a checklist of 22 items (the STROBE Statement) that relate to the title, abstract, introduction, methods, results, and discussion sections of articles. 18 items are common to all three study designs and four are specific for cohort, case...

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

    DEFF Research Database (Denmark)

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

    2016-01-01

    be modified or added to address unique issues related to observational studies in animal species with health, production, welfare, or food safety outcomes. During the meeting, each STROBE item was discussed to determine whether or not rewording was recommended, and whether additions were warranted. Anonymous...... voting was used to determine consensus. Six items required no modifications or additions. Modifications or additions were made to the STROBE items 1 (title and abstract), 3 (objectives), 5 (setting), 6 (participants), 7 (variables), 8 (data sources and measurement), 9 (bias), 10 (study size), 12...... (statistical methods), 13 (participants), 14 (descriptive data), 15 (outcome data), 16 (main results), 17 (other analyses), 19 (limitations), and 22 (funding). The methods and processes used were similar to those used for other extensions of the STROBE statement. The use of this STROBE statement extension...

  8. Using the STROBE statement to assess reporting in blindness prevalence surveys in low and middle income countries.

    Science.gov (United States)

    Ramke, Jacqueline; Palagyi, Anna; Jordan, Vanessa; Petkovic, Jennifer; Gilbert, Clare E

    2017-01-01

    Cross-sectional blindness prevalence surveys are essential to plan and monitor eye care services. Incomplete or inaccurate reporting can prevent effective translation of research findings. The Strengthening the Reporting of Observational Studies in Epidemiology (STROBE) statement is a 32 item checklist developed to improve reporting of observational studies. The aim of this study was to assess the completeness of reporting in blindness prevalence surveys in low and middle income countries (LMICs) using STROBE. MEDLINE, EMBASE and Web of Science databases were searched on April 8 2016 to identify cross-sectional blindness prevalence surveys undertaken in LMICs and published after STROBE was published in December 2007. The STROBE tool was applied to all included studies, and each STROBE item was categorized as 'yes' (met criteria), 'no' (did not meet criteria) or 'not applicable'. The 'Completeness of reporting (COR) score' for each manuscript was calculated: COR score = yes / [yes + no]. In journals with included studies the instructions to authors and reviewers were checked for reference to STROBE. The 89 included studies were undertaken in 32 countries and published in 37 journals. The mean COR score was 60.9% (95% confidence interval [CI] 58.1-63.7%; range 30.8-88.9%). The mean COR score did not differ between surveys published in journals with author instructions referring to STROBE (10/37 journals; 61.1%, 95%CI 56.4-65.8%) or in journals where STROBE was not mentioned (60.9%, 95%CI 57.4-64.3%; p = 0.93). While reporting in blindness prevalence surveys is strong in some areas, others need improvement. We recommend that more journals adopt the STROBE checklist and ensure it is used by authors and reviewers.

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

    DEFF Research Database (Denmark)

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

    2016-01-01

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

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

    DEFF Research Database (Denmark)

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

    2016-01-01

    The reporting of observational studies in veterinary research presents many challenges that often are not adequately addressed in published reporting guidelines. A consensus meeting of experts was organized to develop an extension of the STROBE statement to address observational studies...... and biostatisticians, many of whom hold or have held editorial positions with relevant journals. Prior to the meeting, 19 experts completed a survey about whether they felt any of the 22 items of the STROBE statement should be modified and whether items should be added to address unique issues related to observational...... studies in animal species with health, production, welfare or food safety outcomes. At the meeting, the participants were provided with the survey responses and relevant literature concerning the reporting of veterinary observational studies. During the meeting, each STROBE item was discussed to determine...

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

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  12. STrengthening the REporting of Genetic Association Studies (STREGA – An Extension of the STROBE Statement

    Directory of Open Access Journals (Sweden)

    Julian Little

    2009-09-01

    Full Text Available Making sense of rapidly evolving evidence on genetic associations is crucial to making genuine advances in human genomics and the eventual integration of this information in the practice of medicine and public health. Assessment of the strengths and weaknesses of this evidence, and hence the ability to synthesize it, has been limited by inadequate reporting of results. The STrengthening the REporting of Genetic Association studies (STREGA initiative builds on the Strengthening the Reporting of Observational Studies in Epidemiology (STROBE Statement and provides additions to 12 of the 22 items on the STROBE checklist. The additions concern population stratification, genotyping errors, modelling haplotype variation, Hardy-Weinberg equilibrium, replication, selection of participants, rationale for choice of genes and variants, treatment effects in studying quantitative traits, statistical methods, relatedness, reporting of descriptive and outcome data, and the volume of data issues that are important to consider in genetic association studies. The STREGA recommendations do not prescribe or dictate how a genetic association study should be designed but seek to enhance the transparency of its reporting, regardless of choices made during design, conduct, or analysis.

  13. Weaknesses in the reporting of cross-sectional studies according to the STROBE statement

    Science.gov (United States)

    Malaga, German; Miranda, Jaime

    2015-01-01

    Introduction: The inadequate reporting of cross-sectional studies, as in the case of the prevalence of metabolic syndrome, could cause problems in the synthesis of new evidence and lead to errors in the formulation of public policies. Objective: To evaluate the reporting quality of the articles regarding metabolic syndrome prevalence in Peruvian adults using the STROBE recommendations. Methods: We conducted a thorough literature search with the terms "Metabolic Syndrome", "Sindrome Metabolico" and "Peru" in MEDLINE/PubMed, LILACS, SciELO, LIPECS and BVS-Peru until December 2014. We selected those who were population-based observational studies with randomized sampling that reported prevalence of metabolic syndrome in adults aged 18 or more of both sexes. Information was analysed through the STROBE score per item and recommendation. Results: Seventeen articles were included in this study. All articles met the recommendations related to the report of the study's rationale, design, and provision of summary measures. The recommendations with the lowest scores were those related to the sensitivity analysis (8%, n= 1/17), participant flowchart (18%, n= 3/17), missing data analysis (24%, n= 4/17), and number of participants in each study phase (24%, n= 4/17). Conclusion: Cross-sectional studies regarding the prevalence of metabolic syndrome in peruvian adults have an inadequate reporting on the methods and results sections. We identified a clear need to improve the quality of such studies. PMID:26848197

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

    DEFF Research Database (Denmark)

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

    2016-01-01

    whether or not re-wording was recommended, and whether additions were warranted. Anonymous voting was used to determine whether there was consensus for each item change or addition. The consensus was that six items needed no modifications or additions. Modifications or additions were made to the STROBE...... items numbered as follows: 1 (title and abstract), 3 (objectives), 5 (setting), 6 (participants), 7 (variables), 8 (data sources/measurement), 9 (bias), 10 (study size), 12 (statistical methods), 13 (participants), 14 (descriptive data), 15 (outcome data), 16 (main results), 17 (other analyses), 19...

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

    DEFF Research Database (Denmark)

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

    2016-01-01

    or not re-wording was recommended and whether additions were warranted. Anonymous voting was used to determine consensus.Results: Six items required no modifications or additions. Modifications or additions were made to the STROBE items 1 (title and abstract), 3 (objectives), 5 (setting), 6 (participants......), 7 (variables), 8 (data sources-measurement), 9 (bias), 10 (study size), 12 (statistical methods), 13 (participants), 14 (descriptive data), 15 (outcome data), 16 (main results), 17 (other analyses), 19 (limitations), and 22 (funding).Conclusion: The methods and processes used were similar to those...

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

    DEFF Research Database (Denmark)

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

    2016-01-01

    to determine whether or not re-wording was recommended, and whether additions were warranted. Anonymous voting was used to determine whether there was consensus for each item change or addition. Results:  The consensus was that six items needed no modifications or additions. Modifications or additions were...... made to the STROBE items numbered: 1 (title and abstract), 3 (objectives), 5 (setting), 6 (participants), 7 (variables), 8 (data sources/measurement), 9 (bias), 10 (study size), 12 (statistical methods), 13 (participants), 14 (descriptive data), 15 (outcome data), 16 (main results), 17 (other analyses...

  17. Mejorar la comunicación de estudios observacionales en epidemiología (STROBE: explicación y elaboración Strengthening the reporting of observational studies in epidemiology (STROBE: explanation and elaboration

    Directory of Open Access Journals (Sweden)

    Jan P. Vandenbroucke

    2009-04-01

    Full Text Available Gran parte de la investigación biomédica es de tipo observacional. Los informes de los estudios observacionales a menudo poseen una calidad insuficiente, lo que dificulta la evaluación de sus fortalezas y debilidades para generalizar los resultados. Teniendo en cuenta la evidencia empírica y consideraciones teóricas, un grupo de expertos en metodología, investigadores y editores de revistas científicas, desarrollaron una lista de recomendaciones para aumentar la calidad de las publicaciones de los estudios observacionales: Strenghtening the Reporting of Observational Studies in Epidemiology (STROBE. La Declaración STROBE consiste en una lista de verificación de 22 puntos que guardan relación con las diferentes secciones de un artículo: título, resumen, introducción, metodología, resultados y discusión. De ellos, 18 puntos son comunes a los tres diseños de estudio: cohorte, casos y controles, y transversales; los otros cuatro son específicos para cada una de estas tres modalidades. La Declaración STROBE proporciona a los autores información sobre cómo mejorar la calidad de los artículos sobre estudios observacionales y facilita a los revisores, editores de revistas y lectores su apreciación crítica y su interpretación. Este documento explicativo tiene el propósito de impulsar el uso, la comprensión y la difusión de la Declaración STROBE. Se presentan el significado y el análisis razonado para cada punto de la lista de verificación, proporcionando uno o varios ejemplos publicados en la literatura y, en lo posible, referencias de estudios empíricos relevantes y literatura metodológica. También se incluyen ejemplos de diagramas de flujo. La Declaración STROBE, el presente documento y la página Web asociada (http://www.strobe-statement.org/ son recursos útiles para mejorar la divulgación de la investigación observacional.Much medical research is observational. The reporting of observational studies is often of

  18. Strobes: An oscillatory combustion

    NARCIS (Netherlands)

    Corbel, J.M.L.; Lingen, J.N.J. van; Zevenbergen, J.F.; Gijzeman, O.L.J.; Meijerink, A.

    2012-01-01

    Strobe compositions belong to the class of solid combustions. They are mixtures of powdered ingredients. When ignited, the combustion front evolves in an oscillatory fashion, and flashes of light are produced by intermittence. They have fascinated many scientists since their discovery at the

  19. Weaknesses in the reporting of cross-sectional studies according to the STROBE statement: the case of metabolic syndrome in adults from Peru.

    Science.gov (United States)

    Tapia, Jose Carlos; Ruiz, Eloy F; Ponce, Oscar J; Malaga, German; Miranda, Jaime

    2015-12-30

    The inadequate reporting of cross-sectional studies, as in the case of the prevalence of metabolic syndrome, could cause problems in the synthesis of new evidence and lead to errors in the formulation of public policies. To evaluate the reporting quality of the articles regarding metabolic syndrome prevalence in Peruvian adults using the STROBE recommendations. We conducted a thorough literature search with the terms "Metabolic Syndrome", "Sindrome Metabolico" and "Peru" in MEDLINE/PubMed, LILACS, SciELO, LIPECS and BVS-Peru until December 2014. We selected those who were population-based observational studies with randomized sampling that reported prevalence of metabolic syndrome in adults aged 18 or more of both sexes. Information was analysed through the STROBE score per item and recommendation. Seventeen articles were included in this study. All articles met the recommendations related to the report of the study's rationale, design, and provision of summary measures. The recommendations with the lowest scores were those related to the sensitivity analysis (8%, n= 1/17), participant flowchart (18%, n= 3/17), missing data analysis (24%, n= 4/17), and number of participants in each study phase (24%, n= 4/17). Cross-sectional studies regarding the prevalence of metabolic syndrome in peruvian adults have an inadequate reporting on the methods and results sections. We identified a clear need to improve the quality of such studies.

  20. Multi-Head Very High Power Strobe System For Motion Picture Special Effects

    Science.gov (United States)

    Lovoi, P. A.; Fink, Michael L.

    1983-10-01

    A very large camera synchronizable strobe system has been developed for motion picture special effects. This system, the largest ever built, was delivered to MGM/UA to be used in the movie "War Games". The system consists of 12 individual strobe heads and a power supply distribution system. Each strobe head operates independently and may be flashed up to 24 times per second under computer control. An energy of 480 Joules per flash is used in six strobe heads and 240 Joules per flash in the remaining six strobe heads. The beam pattern is rectangular with a FWHM of 60° x 48°.

  1. Quality of reporting and study design of CKD cohort studies assessing mortality in the elderly before and after STROBE : A systematic review

    NARCIS (Netherlands)

    Rao, Anirudh; Brück, Katharina; Methven, Shona; Evans, Rebecca; Stel, Vianda S.; Jager, Kitty J.; Hooft, Lotty; Ben-Shlomo, Yoav; Caskey, Fergus

    2016-01-01

    Background: The STrengthening the Reporting of OBservational studies in Epidemiology (STROBE) statement was published in October 2007 to improve quality of reporting of observational studies. The aim of this review was to assess the impact of the STROBE statement on observational study reporting and

  2. Strengthening the Reporting of Observational Studies in Epidemiology (STROBE)

    DEFF Research Database (Denmark)

    Vandenbroucke, Jan P; von Elm, Erik; Altman, Douglas G

    2014-01-01

    Much medical research is observational. The reporting of observational studies is often of insufficient quality. Poor reporting hampers the assessment of the strengths and weaknesses of a study and the generalisability of its results. Taking into account empirical evidence and theoretical...... to the title, abstract, introduction, methods, results and discussion sections of articles. Eighteen items are common to cohort studies, case-control studies and cross-sectional studies and four are specific to each of the three study designs. The STROBE Statement provides guidance to authors about how...

  3. Period and pulse duration with "strobe" lights

    Science.gov (United States)

    Birriel, Jennifer

    2016-01-01

    Strobe lights have traditionally been discussed in The Physics Teacher in the context of stop action strobe photography. During the Halloween season most department and hardware stores sell inexpensive, compact "strobe" lights (although these can be found online year round). These lights generally sell for under 10 and usually employ LED lights. Most such devices have a rotary switch to adjust the rate at which the LED bulbs flash. This rotary switch is not calibrated—i.e., it has no markings to indicate the rate, but in general the greater the rotation of the switch from the off position, the faster the rate of flashing. We show how these simple devices can be used with a light sensor to study both the frequency of flashing and the duration of the light pulse. We briefly discuss if these devices are truly strobe lights.

  4. AGN Science with STROBE-X

    Science.gov (United States)

    Ballantyne, David; Balokovic, Mislav; Garcia, Javier; Koss, Michael; STROBE-X

    2018-01-01

    The probe concept STROBE-X, with its combination of large collecting area, wide-field monitor, broad bandpass, and rapid timing capability, is a powerful tool for studying many aspects of AGN astrophysics. This unique combination of features opens up the possibility for studying AGNs in ways current and other future missions are unable to accomplish. Here, we show a few of the novel new investigations made possible by STROBE-X: probing the structure of the BLR and torus with reverberation of the narrow Fe Kα line and line-of-sight column density, tracking changes in coronal parameters, investigating the origin of the soft excess, Fe Kα emission line surveys, and efficient Compton-thick characterization. Additional ideas and suggestions are always welcome and can be communicated to any member of the STROBE-X team.

  5. Study of a classical strobe composition

    NARCIS (Netherlands)

    Corbel, J.M.L.; Lingen, J.N.J. van; Zevenbergen, J.F.; Gijzeman, O.L.J.; Meijerink, A.

    2013-01-01

    Many strobe compositions were discovered in the past but only a few have been studied and none of them were fully understood. This article aimed at introducing the ternary composition of ammonium perchlorate as oxidizer, magnalium as fuel, and barium sulfate as metal salt. Parameters that influence

  6. A demonstration of strobe lights to repel fish

    International Nuclear Information System (INIS)

    Martin, P.; Downing, J.; Taft, N.; Sullivan, C.

    1991-01-01

    This paper reports is an EPRI review of fish protection systems for hydroelectric facilities which identified strobe lights as a potential behavioral system to minimize fish entrainment. In 1988, EPRI initiated an evaluation of juvenile American shad response to strobe lights at Metropolitan Edison's York Haven Power Station on the Susquehanna River. During their fall migration, juvenile shad accumulate in the forebay. In 1988, using a raft mounted with four strobe lights, it was clearly demonstrated that shad could be excluded from the area in front of the trash racks, and bypassed through a sluiceway into the tailrace. Hydroacoustics were used to monitor the effectiveness of the strobe lights. In 1989, six rafts supporting 22 strobe light were moored in front of the trash racks. Unit outages and river flooding limited a full evaluation of the strobe system. Under limited test conditions, it was possible to confirm shad avoidance of strobe lights similar to that observed in 1988. In 1990, testing was performed with a fully operational strobe system under normal flow conditions and hydraulics. Testing showed that shad could be effectively passed around the York Haven Station. The results of the 1990 studies were more extensive than those of 1989, however, flood waters again limited complete testing of the system

  7. New insights into strobe reactions: An intriguing oscillatory combustion phenomenon

    NARCIS (Netherlands)

    Corbel, J.M.L.

    2013-01-01

    Strobes are self-sustained oscillatory combustions that have various applications in the fireworks industry and also in the military area (signaling, missile decoys and crowd control). However, most of the strobe compositions were discovered using trial and error methods. The fundamentals mechanisms

  8. The STROBE extensions: protocol for a qualitative assessment of content and a survey of endorsement.

    Science.gov (United States)

    Sharp, Melissa K; Utrobičić, Ana; Gómez, Guadalupe; Cobo, Erik; Wager, Elizabeth; Hren, Darko

    2017-10-22

    The STrengthening the Reporting of OBservational studies in Epidemiology (STROBE) Statement was developed in response to inadequate reporting of observational studies. In recent years, several extensions to STROBE have been created to provide more nuanced field-specific guidance for authors. The content and the prevalence of extension endorsement have not yet been assessed. Accordingly, there are two aims: (1) to classify changes made in the extensions to identify strengths and weaknesses of the original STROBE checklist and (2) to determine the prevalence and typology of endorsement by journals in fields related to extensions. Two independent researchers will assess additions in each extension. Additions will be coded as 'field specific' (FS) or 'not field specific' (NFS). FS is defined as particularly relevant information for a single field and guidance provided generally cannot be extrapolated beyond that field. NFS is defined as information that reflects epidemiological or methodological tenets and can be generalised to most, if not all, types of observational research studies. Intraclass correlation will be calculated to measure reviewers' concordance. On disagreement, consensus will be sought. Individual additions will be grouped by STROBE checklist items to identify the frequency and distribution of changes.Journals in fields related to extensions will be identified through National Library of Medicine PubMed Broad Subject Terms, screened for eligibility and further distilled via Ovid MEDLINE® search strategies for observational studies. Text describing endorsement will be extracted from each journal's website. A classification scheme will be created for endorsement types and the prevalence of endorsement will be estimated. Analyses will use NVivo V.11 and SAS University Edition. This study does not require ethical approval as it does not involve human participants. This study has been preregistered on Open Science Framework. © Article author(s) (or their

  9. New insights into strobe reactions: An intriguing oscillatory combustion phenomenon (Nieuwe inzichten in strobe reactions: Een intrigerend oscillerend verbrandingsfenomeen)

    NARCIS (Netherlands)

    Corbel, J.M.L.

    2013-01-01

    Strobes are self-sustained oscillatory combustions that have various applications in the fireworks industry and also in the military area (signaling, missile decoys and crowd control). However, most of the strobe compositions were discovered using trial and error methods. The fundamentals mechanisms

  10. Iniciativa STROBE: subsídios para a comunicação de estudos observacionais Prevalencia de extremos antropométricos en niños del estado de Alagoas, Noreste de Brasil STROBE initiative: guidelines on reporting observational studies

    Directory of Open Access Journals (Sweden)

    Monica Malta

    2010-06-01

    Full Text Available Freqüentemente, a descrição de pesquisas de natureza observacional é inadequada, dificultando a avaliação de seus pontos fracos e fortes e, em conseqüência, a generalização de seus resultados. A iniciativa denominada Strengthening the Reporting of Observational Studies in Epidemiology (STROBE, formulou uma lista de verificação que contém 22 itens, denominada STROBE Statement ("Declaração STROBE", com recomendações sobre o que deveria ser incluído em uma descrição mais precisa e completa de estudos observacionais. Entre junho e dezembro de 2008, um grupo de pesquisadores brasileiros dedicou-se à tradução e adaptação da "Declaração STROBE" para o português. O objetivo do estudo foi apresentar a tradução para o português, bem como introduzir a discussão sobre o contexto de utilização, as potencialidades e limitações da Iniciativa STROBE.El objetivo del artículo fue estimar la prevalencia de extremos antropométricos indicativos del estado nutricional de niños. Se realizó estudio transversal con muestra probabilística de 1.386 niños menores de cinco años del estado de Alagoas. Las prevalencias de déficit (zReporting of observational studies is often inadequate, hampering the assessment of their strengths and weaknesses and, consequently, the generalization of study results. The initiative named Strengthening the Reporting of Observational Studies in Epidemiology (STROBE developed a checklist of 22 items, the STROBE Statement, with recommendations about what should be included in a more accurate and complete description of observational studies. Between June and December 2008, a group of Brazilian researchers was dedicated to the translation and adaptation of the STROBE Statement into Portuguese. The present study aimed to show the translation into Portuguese, introduce the discussion on the context of use, the potential and limitations of the STROBE initiative.

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

    Directory of Open Access Journals (Sweden)

    Eric I Benchimol

    2015-10-01

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

  12. Chief Joseph Kokanee Enhancement Project; Strobe Light Deterrent Efficacy Test and Fish Behavior Determination at the Grand Coulee Dam Third Powerplant Forebay, 2003-2004 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Simmons, M.; McKinstry, C.; Cook, C.

    2004-01-01

    Since 1995, the Confederated Tribes of the Colville Reservation (Colville Confederated Tribes) have managed the Chief Joseph Kokanee Enhancement Project as part of the Northwest Power Planning Council (NWPPC) Fish and Wildlife Program. Project objectives have focused on understanding natural production of kokanee (a land-locked sockeye salmon) and other fish stocks in the area above Grand Coulee and Chief Joseph Dams on the Columbia River. A 42-month investigation from 1996 to 1999 determined that from 211,685 to 576,676 fish were entrained annually at Grand Coulee Dam. Analysis of the entrainment data found that 85% of the total entrainment occurred at the dam's third powerplant. These numbers represent a significant loss to the tribal fisheries upstream of the dam. In response to a suggestion by the NWPPC Independent Scientific Review Panel, the scope of work for the Chief Joseph Kokanee Enhancement Project was expanded to include a multiyear pilot test of a strobe light system to help mitigate fish entrainment. This report details the work conducted during the third year of the strobe light study by researchers of the Colville Confederated Tribes in collaboration with the Pacific Northwest National Laboratory. The objective of the study is to determine the efficacy of a prototype strobe light system to elicit a negative phototactic response in kokanee and rainbow trout under field conditions. The prototype system consists of six strobe lights affixed to an aluminum frame suspended 15 m vertically underwater from a barge secured in the center of the entrance to the third powerplant forebay. The lights, controlled by a computer, illuminate a region directly upstream of the barge. The 2003 study period extended from June 16 through August 1. Three light treatments were used: all six lights on for 24 hours, all lights off for 24 hours, and three of six lights cycled on and off every hour for 24 hours. These three treatment conditions were assigned randomly

  13. Chief Joseph Kokanee Enhancement Project; Strobe Light Deterrent Efficacy Test and Fish Behavior Determination at the Grand Coulee Dam Third Powerplant Forebay, 2002-2003 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, R.; McKinstry, C.; Simmons, C. (Pacific Northwest National Laboratory)

    2003-01-01

    Since 1995, the Confederated Tribes of the Colville Reservation (Colville Confederated Tribes) have managed the Chief Joseph Kokanee Enhancement Project as part of the Northwest Power Planning Council (NWPPC) Fish and Wildlife Program. Project objectives have focused on understanding natural production of kokanee (a land-locked sockeye salmon) and other fish stocks in the area above Grand Coulee and Chief Joseph Dams on the Columbia River. A 42-month investigation concluded that entrainment at Grand Coulee Dam ranged from 211,685 to 576,676 fish annually. Further analysis revealed that 85% of the total entrainment occurred at the dam's third powerplant. These numbers represent a significant loss to the tribal fisheries upstream of the dam. In response to a suggestion by the NWPPC Independent Scientific Review Panel, the scope of work for the Chief Joseph Kokanee Enhancement Project was expanded to include a multiyear pilot test of a strobe light system to help mitigate fish entrainment. This report details the work conducted during the second year of the study by researchers of the Colville Confederated Tribes in collaboration with the Pacific Northwest National Laboratory. The 2002 study period extended from May 18 through July 30. The objective of the study was to determine the efficacy of a prototype strobe light system to elicit a negative phototactic response in kokanee and rainbow trout. The prototype system consisted of six strobe lights affixed to an aluminum frame suspended vertically underwater from a barge secured in the center of the entrance to the third powerplant forebay. The lights, controlled by a computer, were aimed to illuminate a specific region directly upstream of the barge. Three light level treatments were used: 6 of 6 lights on, 3 of 6 lights on, and all lights off. These three treatment conditions were applied for an entire 24-hr day and were randomly assigned within a 3-day block throughout the study period. A seven

  14. [Use of multiple regression models in observational studies (1970-2013) and requirements of the STROBE guidelines in Spanish scientific journals].

    Science.gov (United States)

    Real, J; Cleries, R; Forné, C; Roso-Llorach, A; Martínez-Sánchez, J M

    In medicine and biomedical research, statistical techniques like logistic, linear, Cox and Poisson regression are widely known. The main objective is to describe the evolution of multivariate techniques used in observational studies indexed in PubMed (1970-2013), and to check the requirements of the STROBE guidelines in the author guidelines in Spanish journals indexed in PubMed. A targeted PubMed search was performed to identify papers that used logistic linear Cox and Poisson models. Furthermore, a review was also made of the author guidelines of journals published in Spain and indexed in PubMed and Web of Science. Only 6.1% of the indexed manuscripts included a term related to multivariate analysis, increasing from 0.14% in 1980 to 12.3% in 2013. In 2013, 6.7, 2.5, 3.5, and 0.31% of the manuscripts contained terms related to logistic, linear, Cox and Poisson regression, respectively. On the other hand, 12.8% of journals author guidelines explicitly recommend to follow the STROBE guidelines, and 35.9% recommend the CONSORT guideline. A low percentage of Spanish scientific journals indexed in PubMed include the STROBE statement requirement in the author guidelines. Multivariate regression models in published observational studies such as logistic regression, linear, Cox and Poisson are increasingly used both at international level, as well as in journals published in Spanish. Copyright © 2015 Sociedad Española de Médicos de Atención Primaria (SEMERGEN). Publicado por Elsevier España, S.L.U. All rights reserved.

  15. Diagnostics and camera strobe timers for hydrogen pellet injectors

    International Nuclear Information System (INIS)

    Bauer, M.L.; Fisher, P.W.; Qualls, A.L.

    1993-01-01

    Hydrogen pellet injectors have been used to fuel fusion experimental devices for the last decade. As part of developments to improve pellet production and velocity, various diagnostic devices were implemented, ranging from witness plates to microwave mass meters to high speed photography. This paper will discuss details of the various implementations of light sources, cameras, synchronizing electronics and other diagnostic systems developed at Oak Ridge for the Tritium Proof-of-Principle (TPOP) experiment at the Los Alamos National Laboratory's Tritium System Test Assembly (TSTA), a system built for the Oak Ridge Advanced Toroidal Facility (ATF), and the Tritium Pellet Injector (TPI) built for the Princeton Tokamak Fusion Test Reactor (TFTR). Although a number of diagnostic systems were implemented on each pellet injector, the emphasis here will be on the development of a synchronization system for high-speed photography using pulsed light sources, standard video cameras, and video recorders. This system enabled near real-time visualization of the pellet shape, size and flight trajectory over a wide range of pellet speeds and at one or two positions along the flight path. Additionally, the system provides synchronization pulses to the data system for pseudo points along the flight path, such as the estimated plasma edge. This was accomplished using an electronic system that took the time measured between sets of light gates, and generated proportionally delayed triggers for light source strobes and pseudo points. Systems were built with two camera stations, one located after the end of the barrel, and a second camera located closer to the main reactor vessel wall. Two or three light gates were used to sense pellet velocity and various spacings were implemented on the three experiments. Both analog and digital schemes were examined for implementing the delay system. A digital technique was chosen

  16. A Behavior of Strobe Light in Non-Visibility (Dense Fog) Environments

    International Nuclear Information System (INIS)

    Cho, Jai Wan; Choi, Young Soo; Jeong, Kyung Min

    2015-01-01

    In this study, a strobe light was used to understand the behavior of light in an aerosol-like non-visibility environment. Fog was injected into a vinyl pleated cylindrical fog box that is 1 m in diameter and 5.5 m in length. After the fog concentration became saturated in the fog box, the strobe light was set off at regular time intervals until the fog particles almost dissipated in the box. Images of the behavior of the light from the strobe were taken from outside of the fog box with a digital camera in line with the strobe light sync signal. In the case of a DBA (or severe accident) of the nuclear power plant accident, coolant should be injected over the reactor pressure vessel to cool the reactor core. Cold coolant that has been poured into the reactor pressure vessel would be discharged through the nozzles of the core spray system or through pipelines in the fire protection system. The discharging cold coolant would impact high temperature structures with surface temperatures of around 250 .deg. C or higher, such as the reactor pressure vessel that surrounds the reactor core, and then evaporate and turn into steam. The steam cools while forming mist (aerosol including radioactivity), which can cause a sharp drop in visibility. Assuming that a robot has been deployed to manage and mitigate the DBA (or severe accident) at the nuclear power plant, the robot must perform its task in a non-visibility environment. A color CCD/CMOS camera corresponding to visible wavelength (400 - 700 nm) can be attached to the robot for observation and navigation. The camera needs lights in order to secure a clear field of view. Generally, the aperture of a lens is correlated to the intensity of illumination. The brighter the light, the smaller the aperture can be. If the aperture becomes narrower to the size of a pin hole, a clearer image in deep focus can be obtained. As the aperture decreases in the half, the required amount of light doubles. The observed behavior of the strobe

  17. A Behavior of Strobe Light in Non-Visibility (Dense Fog) Environments

    Energy Technology Data Exchange (ETDEWEB)

    Cho, Jai Wan; Choi, Young Soo; Jeong, Kyung Min [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2015-10-15

    In this study, a strobe light was used to understand the behavior of light in an aerosol-like non-visibility environment. Fog was injected into a vinyl pleated cylindrical fog box that is 1 m in diameter and 5.5 m in length. After the fog concentration became saturated in the fog box, the strobe light was set off at regular time intervals until the fog particles almost dissipated in the box. Images of the behavior of the light from the strobe were taken from outside of the fog box with a digital camera in line with the strobe light sync signal. In the case of a DBA (or severe accident) of the nuclear power plant accident, coolant should be injected over the reactor pressure vessel to cool the reactor core. Cold coolant that has been poured into the reactor pressure vessel would be discharged through the nozzles of the core spray system or through pipelines in the fire protection system. The discharging cold coolant would impact high temperature structures with surface temperatures of around 250 .deg. C or higher, such as the reactor pressure vessel that surrounds the reactor core, and then evaporate and turn into steam. The steam cools while forming mist (aerosol including radioactivity), which can cause a sharp drop in visibility. Assuming that a robot has been deployed to manage and mitigate the DBA (or severe accident) at the nuclear power plant, the robot must perform its task in a non-visibility environment. A color CCD/CMOS camera corresponding to visible wavelength (400 - 700 nm) can be attached to the robot for observation and navigation. The camera needs lights in order to secure a clear field of view. Generally, the aperture of a lens is correlated to the intensity of illumination. The brighter the light, the smaller the aperture can be. If the aperture becomes narrower to the size of a pin hole, a clearer image in deep focus can be obtained. As the aperture decreases in the half, the required amount of light doubles. The observed behavior of the strobe

  18. Strobe Light Deterrent Efficacy Test and Fish Behavior Determination at Grand Coulee Dam Third Powerplant Forebay

    International Nuclear Information System (INIS)

    Simmons, Mary Ann; Johnson, Robert L.; McKinstry, Craig A.; Simmons, Carver S.; Cook, Chris B.; Brown, Richard S.; Tano, Daniel K.; Thorsten, Susan L.; Faber, Derrek M.; Lecaire, Richard; Francis, Stephen

    2004-01-01

    This report documents the third year of a four-year study to assess the efficacy of a prototype strobe light system to elicit a negative phototactic response in kokanee salmon (Oncorhynchus nerka) and rainbow trout (O. mykiss) in the forebay to the third powerplant at Grand Coulee Dam. This work was conducted for the Bonneville Power Administration, U.S. Department of Energy, by Pacific Northwest National Laboratory (PNNL) in conjunction with the Confederated Tribes of the Colville Reservation (Colville Confederated Tribes)

  19. Strobe Light Deterrent Efficacy Test and Fish Behavior Determination at Grand Coulee Dam Third Powerplant Forebay

    Energy Technology Data Exchange (ETDEWEB)

    Simmons, Mary Ann; Johnson, Robert L.; McKinstry, Craig A.; Simmons, Carver S.; Cook, Chris B.; Brown, Richard S.; Tano, Daniel K.; Thorsten, Susan L.; Faber, Derrek M.; Lecaire, Richard; Francis, Stephen

    2004-01-01

    This report documents the third year of a four-year study to assess the efficacy of a prototype strobe light system to elicit a negative phototactic response in kokanee salmon (Oncorhynchus nerka) and rainbow trout (O. mykiss) in the forebay to the third powerplant at Grand Coulee Dam. This work was conducted for the Bonneville Power Administration, U.S. Department of Energy, by Pacific Northwest National Laboratory (PNNL) in conjunction with the Confederated Tribes of the Colville Reservation (Colville Confederated Tribes).

  20. Dysthymia increases the risk of temporomandibular disorder: A population-based cohort study (A STROBE-Compliant Article).

    Science.gov (United States)

    Lin, Shang-Lun; Wu, Shang-Liang; Ko, Shun-Yao; Lu, Ching-Hsiang; Wang, Diew-Wei; Ben, Ren-Jy; Horng, Chi-Ting; Yang, Jung-Wu

    2016-07-01

    Numerous studies have investigated the relationship between depression and temporomandibular disorders (TMD), but the conclusions remain vague. The aim of this study was to examine the causal effect between depression and TMD.The reporting of this study conforms to the STROBE statement. In this retrospective cohort study, all samples were recruited from a representative subdataset of 1 million insured persons for the year 2005 Longitudinal Health Insurance Database, who were randomly selected from all beneficiaries enrolled in the National Health Insurance program of Taiwan. We used a propensity score and stratified 926,560 patients into 2 groups (propensity1 = 588,429 and propensity2 = 338,131) and 4 cohorts (propensity1 with depression = 18,038, propensity1 without depression = 570,391, propensity2 with depression = 38,656, propensity2 without depression = 299,475) to detect the development of TMD among the depressive and nondepressive patients between 2004 and 2013.The positive correlative factors of TMD included female, total number of times seeking medical advice (TTSMA) for anxiety state, TTSMA for generalized anxiety disorder, TTSMA for mandible fracture, and TTSMA for unspecified anomaly of jaw size. The propensity2 group was represented by elder and female-predominant patients who used more psychiatric health resources. Among 3 types of depression, only dysthymia (so-called chronic depression) had a causal impact on TMD in the propensity 2 group. In the propensity 2 group, the hazard ratio of dysthymia for TMD measured by Cox's regression was 1.64 (95% confidence interval 1.28-2.09), after adjusting for demographic factors, psychiatric comorbidities, and maxillofacial confounders. The first-onset mean time of TMD as the consequence of dysthymia was 3.56 years (sd = 2.74, min = 0.08, median = 2.99, max = 9.73).This study demonstrates that dysthymia increases the risk of TMD in elderly and female-predominant patients

  1. Detached Statements

    Directory of Open Access Journals (Sweden)

    Mark McBride

    2018-04-01

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

  2. STROBE-X: X-ray Timing & Spectroscopy on Dynamical Timescales from Microseconds to Years

    Science.gov (United States)

    Wilson-Hodge, Colleen A.; Ray, Paul S.; Maccarone, Thomas J.; Chakrabarty, Deepto; Gendreau, Keith C.; Arzoumanian, Zaven; Jenke, Peter; Ballantyne, David; Bozzo, Enrico; Brandt, Soren; Brenneman, Laura; Christophersen, Marc; DeRosa, Alessandra; Feroci, Marco; Goldstein, Adam; Hartmann, Dieter; Hernanz, Margarita; McDonald, Michael; Phlips, Bernard; Remillard, Ronald; Stevens, Abigail; Tomsick, John; Watts, Anna; Wood, Kent S.; Zane, Silvia; STROBE-X Collaboration

    2018-01-01

    We describe a probe-class mission concept that provides an unprecedented view of the X-ray sky, performing timing and 0.2-30 keV spectroscopy over timescales from microseconds to years. The Spectroscopic Time-Resolving Observatory for Broadband Energy X-rays (STROBE-X) comprises three primary instruments. The first uses an array of lightweight optics (3-m focal length) that concentrate incident photons onto solid state detectors with CCD-level (85-130 eV) energy resolution, 100 ns time resolution, and low background rates to cover the 0.2-12 keV band. This technology is scaled up from NICER, with enhanced optics to take advantage of the longer focal length of STROBE-X. The second uses large-area collimated silicon drift detectors, developed for ESA's LOFT, to cover the 2-30 keV band. These two instruments each provide an order of magnitude improvement in effective area compared with its predecessor (NICER and RXTE, respectively). Finally, a sensitive sky monitor triggers pointed observations, provides high duty cycle, high time resolution, high spectral resolution monitoring of the X-ray sky with ~20 times the sensitivity of the RXTE ASM, and enables multi-wavelength and multi-messenger studies on a continuous, rather than scanning basis. We include updated instrument designs resulting from the GSFC IDL run in November 2017.For the first time, the broad coverage provides simultaneous study of thermal components, non-thermal components, iron lines, and reflection features from a single platform for accreting black holes at all scales. The enormous collecting area allows detailed studies of the dense matter equation of state using both thermal emission from rotation-powered pulsars and harder emission from X-ray burst oscillations. The combination of the wide-field monitor and the sensitive pointed instruments enables observations of potential electromagnetic counterparts to LIGO/Virgo and neutrino events. Extragalactic science, such as constraining bulk metalicity

  3. STROBE-X: X-ray Timing & Spectroscopy on Dynamical Timescales from Milliseconds to Years

    Science.gov (United States)

    Wilson-Hodge, Colleen A.; Ray, P. S.; Maccarone, T; Chakrabarty, D.; Gendreau, K.; Arzoumanian, Z.; Jenke, P.; Ballantyne, D.; Bozzo, E.; Brandt, S.; hide

    2018-01-01

    We describe a probe-class mission concept that provides an unprecedented view of the X-ray sky, performing timing and 0.2-30 keV spectroscopy over timescales from microseconds to years. The Spectroscopic Time-Resolving Observatory for Broadband Energy X-rays (STROBE-X) comprises three primary instruments. The first uses an array of lightweight optics (3-m focal length) that concentrate incident photons onto solid state detectors with CCD-level (85-130 eV) energy resolution, 100 ns time resolution, and low background rates to cover the 0.2-12 keV band. This technology is scaled up from NICER [1], with enhanced optics to take advantage of the longer focal length of STROBE-X. The second uses large-area collimated silicon drift detectors, developed for ESA's LOFT [2], to cover the 2-30 keV band. These two instruments each provide an order of magnitude improvement in effective area compared with its predecessor (NICER and RXTE, respectively). Finally, a sensitive sky monitor triggers pointed observations, provides high duty cycle, high time resolution, high spectral resolution monitoring of the X-ray sky with approx. 20 times the sensitivity of the RXTE ASM, and enables multi-wavelength and multi-messenger studies on a continuous, rather than scanning basis. For the first time, the broad coverage provides simultaneous study of thermal components, non-thermal components, iron lines, and reflection features from a single platform for accreting black holes at all scales. The enormous collecting area allows detailed studies of the dense matter equation of state using both thermal emission from rotation-powered pulsars and harder emission from X-ray burst oscillations. The combination of the wide-field monitor and the sensitive pointed instruments enables observations of potential electromagnetic counterparts to LIGO and neutrino events. Additional extragalactic science, such as high quality spectroscopy of clusters of galaxies and unprecedented timing investigations of

  4. Interface Consistency

    DEFF Research Database (Denmark)

    Staunstrup, Jørgen

    1998-01-01

    This paper proposes that Interface Consistency is an important issue for the development of modular designs. Byproviding a precise specification of component interfaces it becomes possible to check that separately developedcomponents use a common interface in a coherent matter thus avoiding a very...... significant source of design errors. Awide range of interface specifications are possible, the simplest form is a syntactical check of parameter types.However, today it is possible to do more sophisticated forms involving semantic checks....

  5. Resonating Statements

    DEFF Research Database (Denmark)

    Hjelholt, Morten; Jensen, Tina Blegind

    2015-01-01

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

  6. Financial Statements

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

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

  7. Rio 2016 financial statements

    OpenAIRE

    2015-01-01

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

  8. FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

    OpenAIRE

    DUMITRU FRANCA; MORARU MARIA

    2012-01-01

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

  9. Assessing the completeness of reporting of observational studies in Colombian Journal of Anesthesiology. Cross sectional study

    NARCIS (Netherlands)

    Bravo-Peña, M. (Mary); Barona-Fong, L. (Luis); Campo-López, J. (Julio); Arroyave, Y. (Yeni); J.A. Calvache (Jose Andres)

    2017-01-01

    textabstractIntroduction The STROBE statement (Strengthening the Reporting of Observational Studies in Epidemiology), consisting of 22 points, was published in 2007 with the aim of improving the reporting of observational research. Objective To determine the completeness of reporting of

  10. Structural Consistency, Consistency, and Sequential Rationality.

    OpenAIRE

    Kreps, David M; Ramey, Garey

    1987-01-01

    Sequential equilibria comprise consistent beliefs and a sequentially ra tional strategy profile. Consistent beliefs are limits of Bayes ratio nal beliefs for sequences of strategies that approach the equilibrium strategy. Beliefs are structurally consistent if they are rationaliz ed by some single conjecture concerning opponents' strategies. Consis tent beliefs are not necessarily structurally consistent, notwithstan ding a claim by Kreps and Robert Wilson (1982). Moreover, the spirit of stru...

  11. COMUNICACIÓN DE LOS RESULTADOS DE LA INVESTIGACIÓN OBSERVACIONAL: ANÁLISIS MEDIANTE LA GUÍA STROBE

    Directory of Open Access Journals (Sweden)

    Jordi Galera Llorca

    2011-01-01

    Full Text Available Fundamento: En la publicación de la investigación biomédica se detectan deficiencias que han llevado a la aparición de guías cuyo seguimiento mejora la calidad de la comunicación. El objetivo del estudio es analizar el cumplimiento de los criterios de la Iniciativa Strobe para la publicación de estudios observacionales. Métodos: Análisis descriptivo transversal de los estudios observacionales de las áreas Cardiovascular y Metabolismo (CVM publicados en 6 revistas españolas a lo largo de 2009 mediante la aplicación de los 34 puntos de la Iniciativa STROBE. Se describieron las frecuencias de las variables cualitativas y los estimadores muestrales y de dispersión de las variables cuantitativas. El análisis comparativo entre revistas se realizó mediante el test ANOVA (p<0,05. Resultados: En 2009 se publicaron 74 estudios observacionales en las revistas evaluadas. Los más frecuentes fueron estudios de cohortes 45 (60,8% y transversales 28 (37,8%. En cuanto al objetivo principal, la mayoría fueron sobre patología 55 (74,3%, seguidos de fármacos e intervenciones no farmacológicas 15 (20,3% y diagnóstico 4 (5,4%. La media de criterios cumplidos fue de 20 sobre 34 (DE±3,7, con un máximo de 24 (DE±2 en Gaceta Sanitaria y un mínimo de 19 (DE±2,8 en Hipertensión. Conclusiones: Solo algo más de la mitad de los artículos cumplían las recomendaciones de la Iniciativa STROBE. Los apartados de Resultados y Métodos fueron los que mostraron más carencias.

  12. Writer's statement

    Directory of Open Access Journals (Sweden)

    Paula McCloskey

    2013-01-01

    Full Text Available My maternal journey, like others’, is complicated. I come from an immediate matrilineage that bears witness to disrupted maternities. Mothers leaving their children, children sent away in the wider context of poverty, loss, abuse and trauma. I was one of six children, the second child born to teenage Irish parents – a Catholic father and Protestant mother in the mid-1970s. My maternal journey started with my own mother, a relationship that, although primary, has been at best consistently fraught, at worst destructive or nonexistent.

  13. Financial Statements Analysis

    OpenAIRE

    Tănase Alin-Eliodor

    2014-01-01

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

  14. Dental caries and vitamin D3 in children with growth hormone deficiency: A STROBE compliant study.

    Science.gov (United States)

    Wójcik, Dorota; Krzewska, Aleksandra; Szalewski, Leszek; Pietryka-Michałowska, Elżbieta; Szalewska, Magdalena; Krzewski, Szymon; Pels, Elżbieta; Beń-Skowronek, Iwona

    2018-02-01

    Vitamin D may prevent dental caries. To date, no attempts have been made to examine the correlation between the incidence of caries and the concentrations of vitamin D in children with pituitary growth hormone deficiency.The study observed patients of the Department of Endocrinology and Diabetology of the University Paediatric Hospital of the Medical University of Lublin treated with human recombinant growth hormone for pituitary growth hormone deficiency (GHD). The study was conducted between October 2014 and June 2015. The study group consisted of 121 children and adolescents (6-17 years old), including 56 children from rural areas and 65 children from urban areas. The study group was stratified by area of residence.In our study, the increase in vitamin D3 [25(OH)D] levels reduced the D component by 0.66 per each 10 ng/mL of vitamin D3 concentration. The percentage of children with active caries in rural areas is 91.07% (n = 51), which is significantly higher than the percentage of children with active caries in urban areas (81.54%, n = 53).To date, information regarding the potential possibility of reducing the incidence of dental caries by means of increasing the levels of vitamin D was sidelined by paediatricians and dentists alike. Therefore, this aspect of caries prevention should be highlighted.

  15. Strobe Light Testing and Kokanee Population Monitoring : Dworshak Dam Impacts Assessment and Fisheries Investigation Project, 97-99 : annual Progress Report for 1998.

    Energy Technology Data Exchange (ETDEWEB)

    Maiolie, Melo A.; Harryman, Bill; Ament, William J.

    1999-12-01

    We tested the response of kokanee Oncorhynchus nerka to strobe lights. Testing was conducted on wild, free-ranging fish in their natural environment (i.e., the pelagic region of two large Idaho lakes). Split-beam hydroacoustics were used to record the distance kokanee moved away from the lights as well as the density of kokanee in the area near the lights. In control tests, where the strobe lights were lowered into the lake but kept turned off, kokanee remained within a few meters of the lights. Once the lights began flashing, kokanee quickly moved away from the light source. Kokanee were found to move an average of 30 to 136 m away from the lights in waters with Secchi transparencies from 2.8 to 17.5 m (p=0.00 to p=0.04). Kokanee densities near the lights were significantly lower (p=0.00 to p=0.07) when the lights were turned on than in control samples with no lights flashing. Flash rates of 300, 360, and 450 flashes/min elicited strong avoidance responses from the fish. Kokanee remained at least 24 m away from the lights during our longest test that lasted for 5 h 50 min. Kokanee appeared to be responding to flashes that were well less than 0.00016 lux above background lighting.

  16. Comparative persistence of antiepileptic drugs in patients with epilepsy: A STROBE-compliant retrospective cohort study

    Science.gov (United States)

    Lai, Edward Chia-Cheng; Hsieh, Cheng-Yang; Su, Chien-Chou; Yang, Yea-Huei Kao; Huang, Chin-Wei; Lin, Swu-Jane; Setoguchi, Soko

    2016-01-01

    Abstract We compared persistence of antiepileptic drugs (AEDs) including carbamazepine, oxcarbazepine, gabapentin, lamotrigine, topiramate, valproic acid, and phenytoin in an Asian population with epilepsy. A retrospective cohort study was conducted by analyzing Taiwan's National Health Insurance Research Database (NHIRD). Adult epilepsy patients newly prescribed with AEDs between 2005 and 2009 were included. The primary outcome was persistence, defined as the treatment duration from the date of AED initiation to the date of AED discontinuation, switching, hospitalization due to seizure or disenrollment from databases, whichever came first. Cox proportional hazard models were used to estimate the risk of non-persistence with AEDs. Among the 13,061 new users of AED monotherapy (mean age: 58 years; 60% men), the persistence ranged from 218.8 (gabapentin) to 275.9 (oxcarbazepine) days in the first treatment year. The risks of non-persistence in patients receiving oxcarbazepine (adjusted hazard ratio [HR], 0.78; 95% CI, 0.74–0.83), valproic acid (0.88; 0.85–0.92), lamotrigine (0.72; 0.65–0.81), and topiramate (0.90; 0.82–0.98) were significantly lower than in the carbamazepine group. Compared with carbamazepine users, the non-persistence risk was higher in phenytoin users (1.10; 1.06–1.13), while gabapentin users (1.03; 0.98–1.09) had similar risk. For risk of hospitalization due to seizure and in comparison with carbamazepine users, oxcarbazepine (0.66; 0.58–0.74) and lamotrigine (0.46; 0.35–0.62) users had lower risk, while phenytoin (1.35; 1.26–1.44) users had higher risk. The results remained consistent throughout series of sensitivity and stratification analyses. The persistence varied among AEDs and was better for oxcarbazepine, valproic acid, lamotrigine, and topiramate, but worse for phenytoin when compared with carbamazepine. PMID:27583857

  17. Financial Statements: Disclosures and Presentations.

    Science.gov (United States)

    1985-12-01

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

  18. Financial Statement Math

    OpenAIRE

    2007-01-01

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

  19. 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.

  20. Chief Joseph Kokanee Enhancement Project; Strobe Light Deterrent Efficacy Test and Fish Behavior Determination at the Grand Coulee Dam Third Powerplant Forebay, 2004-2005 Annual Report.

    Energy Technology Data Exchange (ETDEWEB)

    Johnson, R.; McKinstry, C.; Cook, C. [Pacific Northwest National Laboratory

    2005-02-01

    This report documents a four-year study(a) to assess the efficacy of a prototype strobe light system to elicit a negative phototactic response in kokanee (Oncorhynchus nerka kennerlyi) and rainbow trout (O. mykiss) at the entrance to the forebay of the third powerplant at Grand Coulee Dam. The work was conducted for the Bonneville Power Administration, U.S. Department of Energy, by Pacific Northwest National Laboratory (PNNL) in conjunction with the Confederated Tribes of the Colville Reservation (Colville Confederated Tribes). In this report, emphasis is placed on the methodology and results associated with the fourth project year and compared with findings from the previous years to provide an overall project summary. Since 1995, the Colville Confederated Tribes have managed the Chief Joseph Kokanee Enhancement Project as part of the Northwest Power and Conservation Council Fish and Wildlife Program. Project objectives have focused on understanding natural production of kokanee (a land-locked sockeye salmon) and other fish stocks in the area above Grand Coulee and Chief Joseph dams on the Columbia River (Figure S.1). A 42-month investigation from 1996 to 1999 determined that from 211,685 to 576,676 fish, including kokanee and rainbow trout, were entrained annually at Grand Coulee Dam. Analysis of the data found that 85% of the total entrainment occurred at the dam's third powerplant. Because these entrainment rates represent a significant loss to the tribal fisheries upstream of the dam, they have been judged unacceptable to fishery managers responsible for perpetuating the fishery in Lake Roosevelt. In an effort to reduce fish entrainment rates, the scope of work for the Chief Joseph Kokanee Enhancement Project was modified in 2001 to include a multiyear study of the efficacy of using strobe lights to deter fish from entering the third powerplant forebay. Pacific Northwest National Laboratory initiated the four-year study in collaboration with Colville

  1. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul J; Peek, Marvin L; Armstrong, Jack L; Wenzel, Paul C; Furey, Kathleen A; Zimmerman, Craig W

    2004-01-01

    .... The USACE Civil Works principal financial statements consist of a consolidated balance sheet, a consolidated statement of net cost, a consolidated statement of changes ill net position, a combined...

  2. Teaching Philosophy Statements

    Science.gov (United States)

    Faryadi, Qais

    2015-01-01

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

  3. 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...

  4. A comparison of in-class learner engagement across lecture, problem-based learning, and team learning using the STROBE classroom observation tool.

    Science.gov (United States)

    Kelly, P Adam; Haidet, Paul; Schneider, Virginia; Searle, Nancy; Seidel, Charles L; Richards, Boyd F

    2005-01-01

    Having recently introduced team learning into the preclinical medical curriculum, evidence of the relative impact of this instructional method on in-class learner engagement was sought. To compare patterns of engagement behaviors among learners in class sessions across 3 distinct instructional methods: lecture, problem-based learning (PBL), and team learning. Trained observers used the STROBE classroom observation tool to measure learner engagement in 7 lecture, 4 PBL, and 3 team learning classrooms over a 12-month period. Proportions of different types of engagement behaviors were compared using chi-square. In PBL and team learning, the amount of learner-to-learner engagement was similar and much greater than in lecture, where most engagement was of the learner-to-instructor and self-engagement types. Also, learner-to-instructor engagement appeared greater in team learning than in PBL. Observed engagement behaviors confirm the potential of team learning to foster engagement similar to PBL, but with greater faculty input.

  5. Chief Joseph Kokanee Enhancement Project : Strobe Light Deterrent Efficacy Test and Fish Behavior Determination at Grond Coulee Dam Third Powerplant Forebay.

    Energy Technology Data Exchange (ETDEWEB)

    Simmons, M.A.; McKinstry, C.A.; Simmons, C.S.

    2002-01-01

    Since 1995, the Colville Confederated Tribes have managed the Chief Joseph Kokanee Enhancement Project as part of the Northwest Power Planning Council's (NWPPC) Fish and Wildlife Program. Project objectives have focused on understanding natural production of kokanee (a land-locked sockeye salmon) and other fish stocks in the area above Grand Coulee and Chief Joseph Dams on the Columbia River. A 42-month investigation concluded that entrainment at Grand Coulee Dam ranged from 211,685 to 576,676 fish annually. Further analysis revealed that 85% of the total entrainment occurred at the dam's third powerplant. These numbers represent a significant loss to the tribal fisheries upstream of the dam. In response to a suggestion by the NWPPC's Independent Scientific Review Panel, the scope of work for the Chief Joseph Kokanee Enhancement Project was expanded to include a multiyear pilot test of a strobe light system to help mitigate fish entrainment. This report details the work conducted during the first year of the study by researchers of the Colville Confederated Tribes in collaboration with the Pacific Northwest National Laboratory (PNNL). The objective of the study was to determine the efficacy of a prototype strobe light system to elicit a negative phototactic response in kokanee and rainbow trout. Analysis of the effect of strobe lights on the distribution (numbers) and behavior of kokanee and rainbow trout was based on 51, 683 fish targets detected during the study period (June 30 through August 1, 2001). Study findings include the following: (1) Analysis of the count data indicated that significantly more fish were present when the lights were on compared to off. This was true for both the 24-hr tests as well as the 1-hr tests. Powerplant discharge, distance from lights, and date were significant factors in the analysis. (2) Behavioral results indicated that fish within 14 m of the lights were trying to avoid the lights by swimming across the lighted

  6. Strobe Light Testing and Kokanee Population Monitoring : Dworshak Dam Impacts Assessment and Fisheries Investigation Project, 87-99 : Annual Progress Report.

    Energy Technology Data Exchange (ETDEWEB)

    Maiolie, Melo A.; Harryman, Bill; Ament, Willaim J.

    1999-11-01

    We tested the response of kokanee Oncorhynchus nerka to strobe lights. Testing was conducted on wild, free-ranging fish in their natural environment (i.e., the pelagic region of two large Idaho lakes). Split-beam hydroacoustics were used to record the distance kokanee moved away from the lights, as well as the density of kokanee in the area near the lights. In control tests, where strobe lights were lowered into the lake but kept turned off, kokanee remained within a few meters of the lights. Once the lights began flashing, kokanee quickly moved away from the light source. Kokanee moved 20 to 40 m away from the lights in waters with Secchi transparencies from 3 to 5 m. Kokanee densities near the lights were significantly lower (p=0.07 to p=0.00) when the lights were turned on than in control samples with no lights flashing. Flash rates of 300, 360, and 450 flashes/min elicited strong avoidance responses from the fish. Kokanee remained at least 24 m from the lights during our longest test that lasted for 5 h 50 min. We also continued annual monitoring of the kokanee population in Dworshak Reservoir. Spawner counts in four tributary streams that were used as an index of the adult population reached a record low of 144 spawners. No age-1 or age-2 kokanee were caught in 15 trawl hauls used to make population estimates. The population estimate of fry was 65,000 fish, {+-} 76% (90% C.I.). Flooding during the spring of 1996 was responsible for the low kokanee population.

  7. 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

  8. Consistent model driven architecture

    Science.gov (United States)

    Niepostyn, Stanisław J.

    2015-09-01

    The goal of the MDA is to produce software systems from abstract models in a way where human interaction is restricted to a minimum. These abstract models are based on the UML language. However, the semantics of UML models is defined in a natural language. Subsequently the verification of consistency of these diagrams is needed in order to identify errors in requirements at the early stage of the development process. The verification of consistency is difficult due to a semi-formal nature of UML diagrams. We propose automatic verification of consistency of the series of UML diagrams originating from abstract models implemented with our consistency rules. This Consistent Model Driven Architecture approach enables us to generate automatically complete workflow applications from consistent and complete models developed from abstract models (e.g. Business Context Diagram). Therefore, our method can be used to check practicability (feasibility) of software architecture models.

  9. Bitcoin Meets Strong Consistency

    OpenAIRE

    Decker, Christian; Seidel, Jochen; Wattenhofer, Roger

    2014-01-01

    The Bitcoin system only provides eventual consistency. For everyday life, the time to confirm a Bitcoin transaction is prohibitively slow. In this paper we propose a new system, built on the Bitcoin blockchain, which enables strong consistency. Our system, PeerCensus, acts as a certification authority, manages peer identities in a peer-to-peer network, and ultimately enhances Bitcoin and similar systems with strong consistency. Our extensive analysis shows that PeerCensus is in a secure state...

  10. Consistent classical supergravity theories

    International Nuclear Information System (INIS)

    Muller, M.

    1989-01-01

    This book offers a presentation of both conformal and Poincare supergravity. The consistent four-dimensional supergravity theories are classified. The formulae needed for further modelling are included

  11. Consistency of orthodox gravity

    Energy Technology Data Exchange (ETDEWEB)

    Bellucci, S. [INFN, Frascati (Italy). Laboratori Nazionali di Frascati; Shiekh, A. [International Centre for Theoretical Physics, Trieste (Italy)

    1997-01-01

    A recent proposal for quantizing gravity is investigated for self consistency. The existence of a fixed-point all-order solution is found, corresponding to a consistent quantum gravity. A criterion to unify couplings is suggested, by invoking an application of their argument to more complex systems.

  12. Quasiparticles and thermodynamical consistency

    International Nuclear Information System (INIS)

    Shanenko, A.A.; Biro, T.S.; Toneev, V.D.

    2003-01-01

    A brief and simple introduction into the problem of the thermodynamical consistency is given. The thermodynamical consistency relations, which should be taken into account under constructing a quasiparticle model, are found in a general manner from the finite-temperature extension of the Hellmann-Feynman theorem. Restrictions following from these relations are illustrated by simple physical examples. (author)

  13. Statements of work handbook. [technical writing for NASA programs

    Science.gov (United States)

    1975-01-01

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

  14. Consistency in PERT problems

    OpenAIRE

    Bergantiños, Gustavo; Valencia-Toledo, Alfredo; Vidal-Puga, Juan

    2016-01-01

    The program evaluation review technique (PERT) is a tool used to schedule and coordinate activities in a complex project. In assigning the cost of a potential delay, we characterize the Shapley rule as the only rule that satisfies consistency and other desirable properties.

  15. 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

    fixed. It includes 5 regulatory principles such as Independence, Openness, Clarity, Efficiency and Reliability. It also stipulates 14 safety policy directions in the areas such as maintaining highest nuclear safety level, consistent development of safety standards. improving regulatory competence, promoting safety culture, etc. The government's declaration of this new statement will show the strong commitment of nuclear safety and for enhancing transparency of safety regulation and also establishing public trust and confidence in nuclear safety. Incorporating safety policy directions suggested in this new statement, measures for safety enhancement in nuclear and radiation related facilities could be effectively implemented. As this safety policy statement embraces major safety policy directions for at least next 10 years, it will be used as a good basis of enhancing nuclear safety by regulator and licensees in the future

  16. Reporting consistently on CSR

    DEFF Research Database (Denmark)

    Thomsen, Christa; Nielsen, Anne Ellerup

    2006-01-01

    This chapter first outlines theory and literature on CSR and Stakeholder Relations focusing on the different perspectives and the contextual and dynamic character of the CSR concept. CSR reporting challenges are discussed and a model of analysis is proposed. Next, our paper presents the results...... of a case study showing that companies use different and not necessarily consistent strategies for reporting on CSR. Finally, the implications for managerial practice are discussed. The chapter concludes by highlighting the value and awareness of the discourse and the discourse types adopted...... in the reporting material. By implementing consistent discourse strategies that interact according to a well-defined pattern or order, it is possible to communicate a strong social commitment on the one hand, and to take into consideration the expectations of the shareholders and the other stakeholders...

  17. Geometrically Consistent Mesh Modification

    KAUST Repository

    Bonito, A.

    2010-01-01

    A new paradigm of adaptivity is to execute refinement, coarsening, and smoothing of meshes on manifolds with incomplete information about their geometry and yet preserve position and curvature accuracy. We refer to this collectively as geometrically consistent (GC) mesh modification. We discuss the concept of discrete GC, show the failure of naive approaches, and propose and analyze a simple algorithm that is GC and accuracy preserving. © 2010 Society for Industrial and Applied Mathematics.

  18. 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

  19. THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

    OpenAIRE

    Harold Fletcher; Thomas Ulrich

    2010-01-01

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

  20. Individualized prevention against hypertension based on Traditional Chinese Medicine Constitution Theory: A large community-based retrospective, STROBE-compliant study among Chinese population.

    Science.gov (United States)

    Li, Ying; Li, Xiao-Hui; Huang, Xin; Yin, Lu; Guo, Cheng-Xian; Liu, Chang; He, Yong-Mei; Liu, Xing; Yuan, Hong

    2017-11-01

    Traditional Chinese Medicine Constitution (TCMC) theory states that individuals with a biased TCMC are more likely to suffer from specific diseases. However, little is known regarding the influence of TCMC on susceptibility to hypertension. The aim of this study is to examine the possible relationship between TCMC and hypertension. Retrospective evaluation and observation were performed using the STROBE guidelines checklist. A large community-based cross-sectional study was conducted between 2009 and 2013 in Changsha, China. TCMC was assessed using a questionnaire that included 68 items. TCMC distributions and the associations of different TCMCs with hypertension risk were analyzed. In total, 144,439 subjects underwent evaluations of TCMC and blood pressure (BP). There were significant differences in the hypertension prevalence among the various TCMC groups (P medicine criteria; for example, phlegm wetness with hypertension was similar to obesity-related hypertension. Our results suggest that phlegm wetness, yin deficiency, blood stasis, and qi deficiency have different effects on the prevalence of hypertension. More attention should be paid to TCMCs associated with susceptibility to hypertension, and corresponding preventive and therapeutic treatments should be developed according to different TCMCs.

  1. Investigation of the interaction dynamics of a pair of laser-induced bubbles generated at the same time through double-exposure strobe method and numerical simulations

    Science.gov (United States)

    Han, Bing; Liu, Liu; Ni, Xiao-Wu

    2017-08-01

    In order to understand the interaction dynamics of a pair of laser-induced bubbles, a double-exposure strobe photography experimental setup is build up to study the temporal evolution of the bubble pairs and to measure the transient bubble-interface moving speed. The interaction mechanisms of the bubble pairs are discussed together with the numerical results obtained through OpenFOAM. It is shown that the direction and the velocity of the jetting could be controlled by the relative size and the relative initiation distance of the bubble pair, when the bubbles are generated at the same time, i.e., in-phase. The liquid jet is considered to be a penetrating jet. The jet is originated from the smaller bubble and clearly protruding outside of the bigger bubble. The parameter space of the relative size and the initiation distance of the bubble pair allowing the formation of the penetrating jet are very narrow. It is concluded that the liquid jet induced by the bubble interactions resulted from the collapse and the rebound of the smaller bubble nearby the bigger bubble. This is defined as the "catapult effect." Such a directional liquid transportation is a promising tool as a micro-injector or a micro-pump. The investigation results could be also supplementary to the understandings of the bubble dynamics.

  2. The Rucio Consistency Service

    CERN Document Server

    Serfon, Cedric; The ATLAS collaboration

    2016-01-01

    One of the biggest challenge with Large scale data management system is to ensure the consistency between the global file catalog and what is physically on all storage elements. To tackle this issue, the Rucio software which is used by the ATLAS Distributed Data Management system has been extended to automatically handle lost or unregistered files (aka Dark Data). This system automatically detects these inconsistencies and take actions like recovery or deletion of unneeded files in a central manner. In this talk, we will present this system, explain the internals and give some results.

  3. Is cosmology consistent?

    International Nuclear Information System (INIS)

    Wang Xiaomin; Tegmark, Max; Zaldarriaga, Matias

    2002-01-01

    We perform a detailed analysis of the latest cosmic microwave background (CMB) measurements (including BOOMERaNG, DASI, Maxima and CBI), both alone and jointly with other cosmological data sets involving, e.g., galaxy clustering and the Lyman Alpha Forest. We first address the question of whether the CMB data are internally consistent once calibration and beam uncertainties are taken into account, performing a series of statistical tests. With a few minor caveats, our answer is yes, and we compress all data into a single set of 24 bandpowers with associated covariance matrix and window functions. We then compute joint constraints on the 11 parameters of the 'standard' adiabatic inflationary cosmological model. Our best fit model passes a series of physical consistency checks and agrees with essentially all currently available cosmological data. In addition to sharp constraints on the cosmic matter budget in good agreement with those of the BOOMERaNG, DASI and Maxima teams, we obtain a heaviest neutrino mass range 0.04-4.2 eV and the sharpest constraints to date on gravity waves which (together with preference for a slight red-tilt) favor 'small-field' inflation models

  4. Consistent Quantum Theory

    Science.gov (United States)

    Griffiths, Robert B.

    2001-11-01

    Quantum mechanics is one of the most fundamental yet difficult subjects in physics. Nonrelativistic quantum theory is presented here in a clear and systematic fashion, integrating Born's probabilistic interpretation with Schrödinger dynamics. Basic quantum principles are illustrated with simple examples requiring no mathematics beyond linear algebra and elementary probability theory. The quantum measurement process is consistently analyzed using fundamental quantum principles without referring to measurement. These same principles are used to resolve several of the paradoxes that have long perplexed physicists, including the double slit and Schrödinger's cat. The consistent histories formalism used here was first introduced by the author, and extended by M. Gell-Mann, J. Hartle and R. Omnès. Essential for researchers yet accessible to advanced undergraduate students in physics, chemistry, mathematics, and computer science, this book is supplementary to standard textbooks. It will also be of interest to physicists and philosophers working on the foundations of quantum mechanics. Comprehensive account Written by one of the main figures in the field Paperback edition of successful work on philosophy of quantum mechanics

  5. Lagrangian space consistency relation for large scale structure

    International Nuclear Information System (INIS)

    Horn, Bart; Hui, Lam; Xiao, Xiao

    2015-01-01

    Consistency relations, which relate the squeezed limit of an (N+1)-point correlation function to an N-point function, are non-perturbative symmetry statements that hold even if the associated high momentum modes are deep in the nonlinear regime and astrophysically complex. Recently, Kehagias and Riotto and Peloso and Pietroni discovered a consistency relation applicable to large scale structure. We show that this can be recast into a simple physical statement in Lagrangian space: that the squeezed correlation function (suitably normalized) vanishes. This holds regardless of whether the correlation observables are at the same time or not, and regardless of whether multiple-streaming is present. The simplicity of this statement suggests that an analytic understanding of large scale structure in the nonlinear regime may be particularly promising in Lagrangian space

  6. Be Vigilant on Financial Statements.

    Science.gov (United States)

    Freed, DeBow

    2002-01-01

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

  7. 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...

  8. Understanding financial statements.

    Science.gov (United States)

    Tarantino, D P

    2001-01-01

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

  9. Sustainability Statement and Policy

    Science.gov (United States)

    Journal of Education for Sustainable Development, 2009

    2009-01-01

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

  10. 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...

  11. Statement on Plagiarism

    Indian Academy of Sciences (India)

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

  12. Consolidating Financial Statements.

    Science.gov (United States)

    Wood, Marcia R.

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

  13. Consolidated financial statements

    OpenAIRE

    Blaha, Miroslav

    2010-01-01

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

  14. CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

    OpenAIRE

    Tănase Alin-Eliodor; Calotă Traian-Ovidiu

    2013-01-01

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

  15. Fundamentals of Financial Statements Audit

    OpenAIRE

    World Bank

    2011-01-01

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

  16. Test of a non-physical barrier consisting of light, sound, and bubble screen to block upstream movement of sea lamprey in an experimental raceway

    Science.gov (United States)

    Miehls, Scott M.; Johnson, Nicholas S.; Hrodey, Pete J.

    2017-01-01

    Control of the invasive Sea Lamprey Petromyzon marinus is critical for management of commercial and recreational fisheries in the Laurentian Great Lakes. Use of physical barriers to block Sea Lampreys from spawning habitat is a major component of the control program. However, the resulting interruption of natural streamflow and blockage of nontarget species present substantial challenges. Development of an effective nonphysical barrier would aid the control of Sea Lampreys by eliminating their access to spawning locations while maintaining natural streamflow. We tested the effect of a nonphysical barrier consisting of strobe lights, low-frequency sound, and a bubble screen on the movement of Sea Lampreys in an experimental raceway designed as a two-choice maze with a single main channel fed by two identical inflow channels (one control and one blocked). Sea Lampreys were more likely to move upstream during trials when the strobe light and low-frequency sound were active compared with control trials and trials using the bubble screen alone. For those Sea Lampreys that did move upstream to the confluence of inflow channels, no combination of stimuli or any individual stimulus significantly influenced the likelihood that Sea Lampreys would enter the blocked inflow channel, enter the control channel, or return downstream.

  17. Consistency or Discrepancy? Rethinking Schools from Organizational Hypocrisy to Integrity

    Science.gov (United States)

    Kiliçoglu, Gökhan

    2017-01-01

    Consistency in statements, decisions and practices is highly important for both organization members and the image of an organization. It is expected from organizations, especially from their administrators, to "walk the talk"--in other words, to try to practise what they preach. However, in the process of gaining legitimacy and adapting…

  18. On the consistent histories approach to quantum mechanics

    International Nuclear Information System (INIS)

    Dowker, F.; Kent, A.

    1996-01-01

    We review the consistent histories formulations of quantum mechanics developed by Griffiths, Omnes, Gell-Man, and Hartle, and we describe the classifications of consistent sets. We illustrate some general features of consistent sets by a few lemmas and examples. We also consider various interpretations of the formalism, and we examine the new problems which arise in reconstructing the past and predicting the future. It is shown that Omnes characterization of true statements---statements that can be deduced unconditionally in his interpretation---is incorrect. We examine critically Gell-Mann and Hartle's interpretation of the formalism, and in particular, their discussions of communication, prediction, and retrodiction, and we conclude that their explanation of the apparent persistence of quasiclassicality relies on assumptions about an as-yet-unknown theory of experience. Our overall conclusion is that the consistent histories approach illustrates the need to supplement quantum mechanics by some selection principle in order to produce a fundamental theory capable of unconditional predictions

  19. Translation of Financial Statements

    OpenAIRE

    Dalthan Simas; Otavio De Medeiros

    2005-01-01

    This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g. the Temporal and the Closing- rate Methods, as far as those methods are embodied in accounting standards which have been either recommended or adopted by countries such as the UK and US. We conclude that with regard to changing prices, General Price L...

  20. Python Switch Statement

    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.

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

    Science.gov (United States)

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

    2015-07-02

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

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

    Science.gov (United States)

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

    2015-01-01

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

  3. 7 CFR 1212.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  4. 7 CFR 3052.310 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

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

    OpenAIRE

    Calota Traian-Ovidiu; Tănase Alin-Eliodor

    2013-01-01

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

  6. EU Universities’ Mission Statements

    Directory of Open Access Journals (Sweden)

    Liudmila Arcimaviciene

    2015-04-01

    Full Text Available In the last 10 years, a highly productive space of metaphor analysis has been established in the discourse studies of media, politics, business, and education. In the theoretical framework of Conceptual Metaphor Theory and Critical Discourse Analysis, the restored metaphorical patterns are especially valued for their implied ideological value as realized both conceptually and linguistically. By using the analytical framework of Critical Metaphor Analysis and procedurally employing Pragglejaz Group’s Metaphor Identification Procedure, this study aims at analyzing the implied value of the evoked metaphors in the mission statements of the first 20 European Universities, according to the Webometrics ranking. In this article, it is proposed that Universities’ mission statements are based on the positive evaluation of the COMMERCE metaphor, which does not fully correlate with the ideological framework of sustainability education but is rather oriented toward consumerism in both education and society. Despite this overall trend, there are some traceable features of the conceptualization reflecting the sustainability approach to higher education, as related to freedom of speech, tolerance, and environmental concerns. Nonetheless, these are suppressed by the metaphoric usages evoking traditional dogmas of the conservative ideology grounded in the concepts of the transactional approach to relationship, competitiveness for superiority, the importance of self-interest and strength, and quantifiable quality.

  7. Reading and understanding financial statements.

    Science.gov (United States)

    White, Joseph P

    2005-01-01

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

  8. 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.

  9. Statement on virginity testing.

    Science.gov (United States)

    2015-07-01

    Virginity testing (virginity examination) is a gynecological examination that is intended to correlate the status and appearance of the hymen with previous sexual contact to determine whether a female has had or is habituated to sexual intercourse. Virginity examinations are practiced in many countries, often forcibly, including in detention places; on women who allege rape or are accused of prostitution; and as part of public or social policies to control sexuality. The Independent Forensic Expert Group (IFEG) - thirty-five preeminent independent forensic experts from eighteen countries specialized in evaluating and documenting the physical and psychological effects of torture and ill-treatment - released a statement on the practice in December 2014. In its statement, the IFEG outlines the physical and psychological effects of forcibly conducting virginity examinations on females based on its collective experience. The Group assesses whether, based on the effects, forcibly conducted virginity examinations constitute cruel, inhuman, or degrading treatment or torture. Finally, the IFEG addresses the medical interpretation, relevance, and ethical implications of such examinations. The IFEG concludes that virginity examinations are medically unreliable and have no clinical or scientific value. These examinations are inherently discriminatory and, in almost all instances, when conducted forcibly, result in significant physical and mental pain and suffering, thereby constituting cruel, inhuman and degrading treatment or torture. When virginity examinations are forcibly conducted and involve vaginal penetration, the examination should be considered as sexual assault and rape. Involvement of health professionals in these examinations violates the basic standards and ethics of the professions. Copyright © 2015 Torture. Published by Elsevier Ltd.. All rights reserved.

  10. An Analysis of the Mission and Vision Statements on the Strategic Plans of Higher Education Institutions

    Science.gov (United States)

    Ozdem, Guven

    2011-01-01

    This study aimed to analyze the mission and vision statements on the strategic plans of higher education institutions. The sample of the study consisted of 72 public universities. Strategic plans of the universities were accessed over the internet, and the data collected were analyzed using content analysis. The findings show that statements on…

  11. Measuring process and knowledge consistency

    DEFF Research Database (Denmark)

    Edwards, Kasper; Jensen, Klaes Ladeby; Haug, Anders

    2007-01-01

    When implementing configuration systems, knowledge about products and processes are documented and replicated in the configuration system. This practice assumes that products are specified consistently i.e. on the same rule base and likewise for processes. However, consistency cannot be taken...... for granted; rather the contrary, and attempting to implement a configuration system may easily ignite a political battle. This is because stakes are high in the sense that the rules and processes chosen may only reflect one part of the practice, ignoring a majority of the employees. To avoid this situation......, this paper presents a methodology for measuring product and process consistency prior to implementing a configuration system. The methodology consists of two parts: 1) measuring knowledge consistency and 2) measuring process consistency. Knowledge consistency is measured by developing a questionnaire...

  12. Childhood obesity case statement.

    Science.gov (United States)

    Esposito, Paul W; Caskey, Paul; Heaton, Lisa E; Otsuka, Norman

    2013-04-01

    The goal of this publication is to raise awareness of the impact of childhood obesity on the musculoskeletal health of children and its potential long-term implications. Relevant articles dealing with musculoskeletal disorders either caused by or worsened by childhood obesity were reviewed through a Pub Med search. Efforts to recognize and combat the childhood obesity epidemic were also identified through Internet search engines. This case statement was then reviewed by the members of the pediatric specialty group of the US Bone and Joint Initiative, which represents an extensive number of organizations dealing with musculoskeletal health. Multiple musculoskeletal disorders are clearly caused by or worsened by childhood obesity. The review of the literature clearly demonstrates the increased frequency and severity of many childhood musculoskeletal disorders. Concerns about the long-term implications of these childhood onset disorders such as pain and degenerative changes into adulthood are clearly recognized by all the member organizations of the US Bone and Joint Initiative. It is imperative to recognize the long-term implications of musculoskeletal disorders caused by or worsened by childhood obesity. It is also important to recognize that the ability to exercise comfortably is a key factor to developing a healthy lifestyle and maintaining a healthy body weight. Efforts to develop reasonable and acceptable programs to increase physical activity by all facets of society should be supported. Further research into the long-term implications of childhood musculoskeletal disorders related to childhood obesity is necessary. Copyright © 2013 Elsevier Inc. All rights reserved.

  13. Consolidated Financial Statements

    OpenAIRE

    Kolářová, Pavla

    2014-01-01

    Diplomová práce se zabývá problematikou konsolidace účetní závěrky. Práce je členěna na dvě části. První část je zaměřena na sestavení konsolidované účetní závěrky za českou část skupiny podniků. Druhá část se zabývá analýzou výkonnosti sestavené konsolidované účetní závěrky a jednotlivých společností finančními ukazateli. Práce rovněž obsahuje návrhy na zlepšení ekonomické situace holdingu či jednotlivých společností. Master's thesis deals with the consolidation of the financial statement...

  14. 3 CFR - Presidential Signing Statements

    Science.gov (United States)

    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...

  15. 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.

  16. Environmental Impact Statement Filing Guidance

    Science.gov (United States)

    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.

  17. 38 CFR 41.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

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

  18. 7 CFR 1218.51 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  19. 7 CFR 1206.41 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  20. GASB Statement No. 3 Guides Deposits, Investments.

    Science.gov (United States)

    Barker, Linda A.

    1986-01-01

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

  1. Diagnostic language consistency among multicultural English-speaking nurses.

    Science.gov (United States)

    Wieck, K L

    1996-01-01

    Cultural differences among nurses may influence the choice of terminology applicable to use of a nursing diagnostic statement. This study explored whether defining characteristics are consistently applied by culturally varied nurses in an English language setting. Two diagnoses, pain, and high risk for altered skin integrity, were studied within six cultures: African, Asian, Filipino, East Indian, African-American, and Anglo-American nurses. Overall, there was consistency between the cultural groups. Analysis of variance for the pain scale demonstrated differences among cultures on two characteristics of pain, restlessness and grimace. The only difference on the high risk for altered skin integrity scale was found on the distructor, supple skin.

  2. Consistency argued students of fluid

    Science.gov (United States)

    Viyanti; Cari; Suparmi; Winarti; Slamet Budiarti, Indah; Handika, Jeffry; Widyastuti, Fatma

    2017-01-01

    Problem solving for physics concepts through consistency arguments can improve thinking skills of students and it is an important thing in science. The study aims to assess the consistency of the material Fluid student argmentation. The population of this study are College students PGRI Madiun, UIN Sunan Kalijaga Yogyakarta and Lampung University. Samples using cluster random sampling, 145 samples obtained by the number of students. The study used a descriptive survey method. Data obtained through multiple-choice test and interview reasoned. Problem fluid modified from [9] and [1]. The results of the study gained an average consistency argmentation for the right consistency, consistency is wrong, and inconsistent respectively 4.85%; 29.93%; and 65.23%. Data from the study have an impact on the lack of understanding of the fluid material which is ideally in full consistency argued affect the expansion of understanding of the concept. The results of the study as a reference in making improvements in future studies is to obtain a positive change in the consistency of argumentations.

  3. Coordinating user interfaces for consistency

    CERN Document Server

    Nielsen, Jakob

    2001-01-01

    In the years since Jakob Nielsen's classic collection on interface consistency first appeared, much has changed, and much has stayed the same. On the one hand, there's been exponential growth in the opportunities for following or disregarding the principles of interface consistency-more computers, more applications, more users, and of course the vast expanse of the Web. On the other, there are the principles themselves, as persistent and as valuable as ever. In these contributed chapters, you'll find details on many methods for seeking and enforcing consistency, along with bottom-line analys

  4. 48 CFR 52.230-4 - Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns.

    Science.gov (United States)

    2010-10-01

    ... CONTRACT CLAUSES Text of Provisions and Clauses 52.230-4 Disclosure and Consistency of Cost Accounting... Disclosure Statement, disclose in writing its cost accounting practices as required by 48 CFR 9903.202-1... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Disclosure and Consistency...

  5. 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

  6. Compilation of the FY 1999 Department of the Navy Working Capital Fund Financial Statements

    National Research Council Canada - National Science Library

    2000-01-01

    ...) Cleveland Center consistently and accurately compiled and consolidated financial data received from Navy field organizations and other sources to prepare the FY 1999 Navy Working Capital Fund financial statements...

  7. Choice, internal consistency, and rationality

    OpenAIRE

    Aditi Bhattacharyya; Prasanta K. Pattanaik; Yongsheng Xu

    2010-01-01

    The classical theory of rational choice is built on several important internal consistency conditions. In recent years, the reasonableness of those internal consistency conditions has been questioned and criticized, and several responses to accommodate such criticisms have been proposed in the literature. This paper develops a general framework to accommodate the issues raised by the criticisms of classical rational choice theory, and examines the broad impact of these criticisms from both no...

  8. Self-consistent quark bags

    International Nuclear Information System (INIS)

    Rafelski, J.

    1979-01-01

    After an introductory overview of the bag model the author uses the self-consistent solution of the coupled Dirac-meson fields to represent a bound state of strongly ineteracting fermions. In this framework he discusses the vivial approach to classical field equations. After a short description of the used numerical methods the properties of bound states of scalar self-consistent Fields and the solutions of a self-coupled Dirac field are considered. (HSI) [de

  9. Time-consistent and market-consistent evaluations

    NARCIS (Netherlands)

    Pelsser, A.; Stadje, M.A.

    2014-01-01

    We consider evaluation methods for payoffs with an inherent financial risk as encountered for instance for portfolios held by pension funds and insurance companies. Pricing such payoffs in a way consistent to market prices typically involves combining actuarial techniques with methods from

  10. 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.

  11. Market-consistent actuarial valuation

    CERN Document Server

    Wüthrich, Mario V

    2016-01-01

    This is the third edition of this well-received textbook, presenting powerful methods for measuring insurance liabilities and assets in a consistent way, with detailed mathematical frameworks that lead to market-consistent values for liabilities. Topics covered are stochastic discounting with deflators, valuation portfolio in life and non-life insurance, probability distortions, asset and liability management, financial risks, insurance technical risks, and solvency. Including updates on recent developments and regulatory changes under Solvency II, this new edition of Market-Consistent Actuarial Valuation also elaborates on different risk measures, providing a revised definition of solvency based on industry practice, and presents an adapted valuation framework which takes a dynamic view of non-life insurance reserving risk.

  12. The Principle of Energetic Consistency

    Science.gov (United States)

    Cohn, Stephen E.

    2009-01-01

    A basic result in estimation theory is that the minimum variance estimate of the dynamical state, given the observations, is the conditional mean estimate. This result holds independently of the specifics of any dynamical or observation nonlinearity or stochasticity, requiring only that the probability density function of the state, conditioned on the observations, has two moments. For nonlinear dynamics that conserve a total energy, this general result implies the principle of energetic consistency: if the dynamical variables are taken to be the natural energy variables, then the sum of the total energy of the conditional mean and the trace of the conditional covariance matrix (the total variance) is constant between observations. Ensemble Kalman filtering methods are designed to approximate the evolution of the conditional mean and covariance matrix. For them the principle of energetic consistency holds independently of ensemble size, even with covariance localization. However, full Kalman filter experiments with advection dynamics have shown that a small amount of numerical dissipation can cause a large, state-dependent loss of total variance, to the detriment of filter performance. The principle of energetic consistency offers a simple way to test whether this spurious loss of variance limits ensemble filter performance in full-blown applications. The classical second-moment closure (third-moment discard) equations also satisfy the principle of energetic consistency, independently of the rank of the conditional covariance matrix. Low-rank approximation of these equations offers an energetically consistent, computationally viable alternative to ensemble filtering. Current formulations of long-window, weak-constraint, four-dimensional variational methods are designed to approximate the conditional mode rather than the conditional mean. Thus they neglect the nonlinear bias term in the second-moment closure equation for the conditional mean. The principle of

  13. Consistent guiding center drift theories

    International Nuclear Information System (INIS)

    Wimmel, H.K.

    1982-04-01

    Various guiding-center drift theories are presented that are optimized in respect of consistency. They satisfy exact energy conservation theorems (in time-independent fields), Liouville's theorems, and appropriate power balance equations. A theoretical framework is given that allows direct and exact derivation of associated drift-kinetic equations from the respective guiding-center drift-orbit theories. These drift-kinetic equations are listed. Northrop's non-optimized theory is discussed for reference, and internal consistency relations of G.C. drift theories are presented. (orig.)

  14. Weak consistency and strong paraconsistency

    Directory of Open Access Journals (Sweden)

    Gemma Robles

    2009-11-01

    Full Text Available In a standard sense, consistency and paraconsistency are understood as, respectively, the absence of any contradiction and as the absence of the ECQ (“E contradictione quodlibet” rule that allows us to conclude any well formed formula from any contradiction. The aim of this paper is to explain the concepts of weak consistency alternative to the standard one, the concepts of paraconsistency related to them and the concept of strong paraconsistency, all of which have been defined by the author together with José M. Méndez.

  15. Consistent force fields for saccharides

    DEFF Research Database (Denmark)

    Rasmussen, Kjeld

    1999-01-01

    Consistent force fields for carbohydrates were hitherto developed by extensive optimization ofpotential energy function parameters on experimental data and on ab initio results. A wide range of experimental data is used: internal structures obtained from gas phase electron diffraction and from x......-anomeric effects are accounted for without addition of specific terms. The work is done in the framework of the Consistent Force Field which originatedin Israel and was further developed in Denmark. The actual methods and strategies employed havebeen described previously. Extensive testing of the force field...

  16. Glass consistency and glass performance

    International Nuclear Information System (INIS)

    Plodinec, M.J.; Ramsey, W.G.

    1994-01-01

    Glass produced by the Defense Waste Processing Facility (DWPF) will have to consistently be more durable than a benchmark glass (evaluated using a short-term leach test), with high confidence. The DWPF has developed a Glass Product Control Program to comply with this specification. However, it is not clear what relevance product consistency has on long-term glass performance. In this report, the authors show that DWPF glass, produced in compliance with this specification, can be expected to effectively limit the release of soluble radionuclides to natural environments. However, the release of insoluble radionuclides to the environment will be limited by their solubility, and not glass durability

  17. Time-consistent actuarial valuations

    NARCIS (Netherlands)

    Pelsser, A.A.J.; Salahnejhad Ghalehjooghi, A.

    2016-01-01

    Time-consistent valuations (i.e. pricing operators) can be created by backward iteration of one-period valuations. In this paper we investigate the continuous-time limits of well-known actuarial premium principles when such backward iteration procedures are applied. This method is applied to an

  18. Dynamically consistent oil import tariffs

    International Nuclear Information System (INIS)

    Karp, L.; Newbery, D.M.

    1992-01-01

    The standard theory of optimal tariffs considers tariffs on perishable goods produced abroad under static conditions, in which tariffs affect prices only in that period. Oil and other exhaustable resources do not fit this model, for current tariffs affect the amount of oil imported, which will affect the remaining stock and hence its future price. The problem of choosing a dynamically consistent oil import tariff when suppliers are competitive but importers have market power is considered. The open-loop Nash tariff is solved for the standard competitive case in which the oil price is arbitraged, and it was found that the resulting tariff rises at the rate of interest. This tariff was found to have an equilibrium that in general is dynamically inconsistent. Nevertheless, it is shown that necessary and sufficient conditions exist under which the tariff satisfies the weaker condition of time consistency. A dynamically consistent tariff is obtained by assuming that all agents condition their current decisions on the remaining stock of the resource, in contrast to open-loop strategies. For the natural case in which all agents choose their actions simultaneously in each period, the dynamically consistent tariff was characterized, and found to differ markedly from the time-inconsistent open-loop tariff. It was shown that if importers do not have overwhelming market power, then the time path of the world price is insensitive to the ability to commit, as is the level of wealth achieved by the importer. 26 refs., 4 figs

  19. Implementation of the 2017 Berlin Concussion in Sport Group Consensus Statement in contact and collision sports: a joint position statement from 11 national and international sports organisations.

    OpenAIRE

    Patricios, JS; Ardern, CL; Hislop, MD; Aubry, M; Bloomfield, P; Broderick, C; Clifton, P; Echemendia, RJ; Ellenbogen, RG; Falvey, ÉC; Fuller, GW; Grand, J; Hack, D; Harcourt, PR; Hughes, D

    2018-01-01

    The 2017 Berlin Concussion in Sport Group Consensus Statement provides a global summary of best practice in concussion prevention, diagnosis and management, underpinned by systematic reviews and expert consensus. Due to their different settings and rules, individual sports need to adapt concussion guidelines according to their specific regulatory environment. At the same time, consistent application of the Berlin Consensus Statement's themes across sporting codes is likely to facilitate super...

  20. RTE - Consolidated financial statements 2016

    International Nuclear Information System (INIS)

    2017-01-01

    RTE's 2016 revenue stands at 4 446 million euro with a net income of 403 million euro. RTE continued its sustained investment programme with 1 519 million euro of investments aimed to reinforce electrical power supply security, develop cross-border capacities, accelerate digital transformation, and adapt the network to contribute to the success of energy transition. In 2016, favourable weather conditions were not sufficient to fully offset lower interconnection revenues resulting from narrowing electricity-price differentials with neighbouring countries and the strengthening of the tariff reduction policy for electricity-intensive customers. Effects of tariff reduction will be offset over the next financial years in accordance with the law on energy transition for green growth. In light of these factors, RTE's 2016 revenue of 4 446 million euro was down slightly compared to 2015 (-3%). 2016 net income of 403 million euro was up 6% compared to 2014 (379 million euro). 2015 net income (215 million euro) was exceptionally low due to the effect of the European Commission's decision dated 22 July 2015 regarding the tax treatment of provisions created between 1986 and 1997 for the renewal of the General Transmission Network ('RAG') facilities. 2016 net income was the result of good operating expense management and sustained revenue performance. 1 519 million euro of investments were made in 2016, 8% more than in 2015. As part of its industrial project launched in 2016, RTE strengthened its policy of adapting the network to the challenges of the energy transition and reoriented some investments in order to accelerate the implementation of digital technologies, with a view to ultimately having the top electrical and digital network in Europe. The level of investments in 2016 led to a slight increase in net debt (+3% for a net debt of 8 539 million euro at the end of 2016), which remains consistent with the maintenance of the company's financial balances. The strength of

  1. 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

  2. Consistently violating the non-Gaussian consistency relation

    International Nuclear Information System (INIS)

    Mooij, Sander; Palma, Gonzalo A.

    2015-01-01

    Non-attractor models of inflation are characterized by the super-horizon evolution of curvature perturbations, introducing a violation of the non-Gaussian consistency relation between the bispectrum's squeezed limit and the power spectrum's spectral index. In this work we show that the bispectrum's squeezed limit of non-attractor models continues to respect a relation dictated by the evolution of the background. We show how to derive this relation using only symmetry arguments, without ever needing to solve the equations of motion for the perturbations

  3. Accounting Principles and Financial Statements.

    Science.gov (United States)

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  4. In Brief: Geoengineering draft statement

    Science.gov (United States)

    Showstack, Randy

    2009-04-01

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

  5. Consistence of Network Filtering Rules

    Institute of Scientific and Technical Information of China (English)

    SHE Kun; WU Yuancheng; HUANG Juncai; ZHOU Mingtian

    2004-01-01

    The inconsistence of firewall/VPN(Virtual Private Network) rule makes a huge maintainable cost.With development of Multinational Company,SOHO office,E-government the number of firewalls/VPN will increase rapidly.Rule table in stand-alone or network will be increased in geometric series accordingly.Checking the consistence of rule table manually is inadequate.A formal approach can define semantic consistence,make a theoretic foundation of intelligent management about rule tables.In this paper,a kind of formalization of host rules and network ones for auto rule-validation based on SET theory were proporsed and a rule validation scheme was defined.The analysis results show the superior performance of the methods and demonstrate its potential for the intelligent management based on rule tables.

  6. Self-consistent radial sheath

    International Nuclear Information System (INIS)

    Hazeltine, R.D.

    1988-12-01

    The boundary layer arising in the radial vicinity of a tokamak limiter is examined, with special reference to the TEXT tokamak. It is shown that sheath structure depends upon the self-consistent effects of ion guiding-center orbit modification, as well as the radial variation of E /times/ B-induced toroidal rotation. Reasonable agreement with experiment is obtained from an idealized model which, however simplified, preserves such self-consistent effects. It is argued that the radial sheath, which occurs whenever confining magnetic field-lines lie in the plasma boundary surface, is an object of some intrinsic interest. It differs from the more familiar axial sheath because magnetized charges respond very differently to parallel and perpendicular electric fields. 11 refs., 1 fig

  7. 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.

  8. Lagrangian multiforms and multidimensional consistency

    Energy Technology Data Exchange (ETDEWEB)

    Lobb, Sarah; Nijhoff, Frank [Department of Applied Mathematics, University of Leeds, Leeds LS2 9JT (United Kingdom)

    2009-10-30

    We show that well-chosen Lagrangians for a class of two-dimensional integrable lattice equations obey a closure relation when embedded in a higher dimensional lattice. On the basis of this property we formulate a Lagrangian description for such systems in terms of Lagrangian multiforms. We discuss the connection of this formalism with the notion of multidimensional consistency, and the role of the lattice from the point of view of the relevant variational principle.

  9. Consistency and Communication in Committees

    OpenAIRE

    Inga Deimen; Felix Ketelaar; Mark T. Le Quement

    2013-01-01

    This paper analyzes truthtelling incentives in pre-vote communication in heterogeneous committees. We generalize the classical Condorcet jury model by introducing a new informational structure that captures consistency of information. In contrast to the impossibility result shown by Coughlan (2000) for the classical model, full pooling of information followed by sincere voting is an equilibrium outcome of our model for a large set of parameter values implying the possibility of ex post confli...

  10. Deep Feature Consistent Variational Autoencoder

    OpenAIRE

    Hou, Xianxu; Shen, Linlin; Sun, Ke; Qiu, Guoping

    2016-01-01

    We present a novel method for constructing Variational Autoencoder (VAE). Instead of using pixel-by-pixel loss, we enforce deep feature consistency between the input and the output of a VAE, which ensures the VAE's output to preserve the spatial correlation characteristics of the input, thus leading the output to have a more natural visual appearance and better perceptual quality. Based on recent deep learning works such as style transfer, we employ a pre-trained deep convolutional neural net...

  11. Alaska Power Administration combined financial statements, schedules and supplemental reports, September 30, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-01

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Alaska Power Administration`s (Alaska) financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 combined statements of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The auditors` report on Alaska`s internal control structure disclosed no reportable conditions that could have a material effect on the financial statements. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements, as noted in the internal control report. The auditor`s report on compliance with laws and regulations disclosed no instances of noncompliance by Alaska.

  12. 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.

  13. 7 CFR 29.2 - Policy statement.

    Science.gov (United States)

    2010-01-01

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

  14. 7 CFR 29.9402 - Policy statement.

    Science.gov (United States)

    2010-01-01

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

  15. 42 CFR 460.208 - Financial statements.

    Science.gov (United States)

    2010-10-01

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

  16. 7 CFR 1209.239 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  17. Understanding Financial Statements. Financial Matters. Board Basics.

    Science.gov (United States)

    McCarthy, John H.; Turner, Robert M.

    1998-01-01

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

  18. 7 CFR 4280.140 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  19. Fundamentals of financial statement analysis for academic physician managers.

    Science.gov (United States)

    Danzi, J T; Boom, M L

    1998-04-01

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

  20. OCAW statement of principles

    International Nuclear Information System (INIS)

    Goss, R.F.

    1981-01-01

    The principal concern of the Oil, Chemical and Atomic Workers Union is that the health impact that the mining of uranium has on our members. The US Public Health Service has determined through mortality studies that the number one cause of death among uranium miners is lung cancer. It was also determined that exposure to radon daughters and mine dust correlates with the lung cancer experience of uranium miners. Data from the US Mine Safety and Health Administration has also shown that not only uranium underground miners, but all underground miners, are exposed to radon daughters - especially underground miners in the Rocky Mountain region. Our Union has maintained a consistent posture in relation to carcinogens in the workplace - that is, exposure to cancer-causing agents should be limited to the lowest feasible level. OCAW has interpreted lowest feasible level as the lower limit of detection of the collection and analytical method used to detect the carcinogen. Our posture is based on the available scientific information on carcinogenesis

  1. Maintaining consistency in distributed systems

    Science.gov (United States)

    Birman, Kenneth P.

    1991-01-01

    In systems designed as assemblies of independently developed components, concurrent access to data or data structures normally arises within individual programs, and is controlled using mutual exclusion constructs, such as semaphores and monitors. Where data is persistent and/or sets of operation are related to one another, transactions or linearizability may be more appropriate. Systems that incorporate cooperative styles of distributed execution often replicate or distribute data within groups of components. In these cases, group oriented consistency properties must be maintained, and tools based on the virtual synchrony execution model greatly simplify the task confronting an application developer. All three styles of distributed computing are likely to be seen in future systems - often, within the same application. This leads us to propose an integrated approach that permits applications that use virtual synchrony with concurrent objects that respect a linearizability constraint, and vice versa. Transactional subsystems are treated as a special case of linearizability.

  2. 77 FR 46768 - Notice of Intent To Prepare an Environmental Impact Statement for the Moapa Solar Energy Center...

    Science.gov (United States)

    2012-08-06

    ... Impact Statement for the Moapa Solar Energy Center on the Moapa River Indian Reservation, Clark County NV... Environmental Impact Statement (EIS) that evaluates a solar energy generation center on the Moapa River Indian... . SUPPLEMENTARY INFORMATION: The Proposed Action consists of constructing and operating a solar generation energy...

  3. 75 FR 57286 - Notice of Availability of the Final Environmental Impact Statement for the NextLight Renewable...

    Science.gov (United States)

    2010-09-20

    ... solar field and infrastructure would consist of fixed panels, an underground and overhead electrical... Statement for the NextLight Renewable Power, LLC, Silver State Solar Project, Clark County, NV AGENCY... Statement (EIS) for the Silver State Solar Project, Clark County, Nevada, and by this notice is announcing...

  4. 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.

  5. Decentralized Consistent Updates in SDN

    KAUST Repository

    Nguyen, Thanh Dang

    2017-04-10

    We present ez-Segway, a decentralized mechanism to consistently and quickly update the network state while preventing forwarding anomalies (loops and blackholes) and avoiding link congestion. In our design, the centralized SDN controller only pre-computes information needed by the switches during the update execution. This information is distributed to the switches, which use partial knowledge and direct message passing to efficiently realize the update. This separation of concerns has the key benefit of improving update performance as the communication and computation bottlenecks at the controller are removed. Our evaluations via network emulations and large-scale simulations demonstrate the efficiency of ez-Segway, which compared to a centralized approach, improves network update times by up to 45% and 57% at the median and the 99th percentile, respectively. A deployment of a system prototype in a real OpenFlow switch and an implementation in P4 demonstrate the feasibility and low overhead of implementing simple network update functionality within switches.

  6. ERS statement on protracted bacterial bronchitis in children.

    Science.gov (United States)

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

    2017-08-01

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

  7. Characteristics of companies with a higher risk of financial statement fraud: Five case studies

    OpenAIRE

    Elda du Toit; Frans N.S. Vermaak

    2015-01-01

    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 qualitativ...

  8. Contractibility of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption

    OpenAIRE

    Shivakumar, L; Ball, R; Li, X

    2015-01-01

    We outline several properties of IFRS that potentially affect the contractibility or the transparency of financial statement information, and hence the use of that information in debt contracts. Those properties include the increased choice among accounting rules IFRS gives to managers, enhanced rule-making uncertainty, and increased emphasis on fair value accounting. Consistent with reduced contractibility of IFRS financial statement information, we find a significant reduction in accounting...

  9. Training Standards Statements of Family Medicine Postgraduate Training - A Review of Existing Documents Worldwide.

    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.

  10. 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.

  11. Position Statement on Active Outdoor Play

    OpenAIRE

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

    2015-01-01

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

  12. Genesis and Development of Consolidated Financial Statements

    OpenAIRE

    Kostyantyn Bezverkhiy

    2015-01-01

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

  13. Financial Statement Fraud Detection using Text Mining

    OpenAIRE

    Rajan Gupta; Nasib Singh Gill

    2013-01-01

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

  14. SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

    OpenAIRE

    Cirstea Andreea; Baltariu Carmen-Alexandra

    2013-01-01

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

  15. 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.

  16. Control of Bank Consolidated Financial Statements Quality

    OpenAIRE

    Margarita S. Ambarchyan

    2013-01-01

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

  17. 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

  18. Compilation of the FY 1998 Army General Fund Financial Statements at the Defense Finance and Accounting Service Indianapolis Center

    National Research Council Canada - National Science Library

    1999-01-01

    Our objective was to determine whether the DFAS Indianapolis Center consistently and accurately compiled financial data from field activities and other sources for the FY 1998 Army General Fund financial statements...

  19. New statement of leave format

    CERN Multimedia

    HR Department

    2009-01-01

    Following the communication of the Standing Concertation Committee published in Weekly Bulletin No. 18-19 of 27 April 2009, the current statement of leave on monthly pay slips has been replaced with the EDH Leave Transactions report that displays the up-to-date situation of individual leave balances at all times. The report is available on EDH. Additionally, the layout of the pay slip has been modernised. The new version of the pay slip will be send out from September 2009 onwards. Finance and Purchasing Department, Personnel Accounting Human Resources Department, Organisation and Procedures General Infrastructure Services Department, Administrative Information Services

  20. Statement of the Pugwash council

    International Nuclear Information System (INIS)

    1997-01-01

    In the fiftieth year since the first and only use of nuclear weapons in war, the evidence of actual progress towards the elimination of such weapons is decidedly mixed. The statement of the Pugwash council involves the following issues: agenda for a nuclear-weapon-free world; reduction of proliferation risks; monitoring, control and reducing arms trade, transfer and production; global governance as a cooperative activity of states and non-governmental organisations to address the questions of global security; security in the Asia-Pacific region; and energy-environment-development interactions

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

    Science.gov (United States)

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

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

  2. 78 FR 50118 - Policy Statement on Adequacy and Compatibility of Agreement State Programs; Statement of...

    Science.gov (United States)

    2013-08-16

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

  3. Newton's Laws: A Very Persistent Consistency

    Science.gov (United States)

    Viennot, Laurence

    2012-01-01

    This note is a response to a recent paper by McClelland (2011 "Phys. Educ." 46 469-471). The situation of a person who is walking horizontally along the ground is examined, and the statement "The person is accelerated by a net force from the Earth" is considered invalid. A key point in McClelland's analysis is his claim that: "The force…

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

    Science.gov (United States)

    Larasati, Aisyah; Hajji, Apif Miftahul

    2017-09-01

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

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

    Science.gov (United States)

    JACOBS, KAREN; CASON, JANA; MCCULLOUGH, ANN

    2015-01-01

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

  6. 29 CFR 99.310 - Financial statements.

    Science.gov (United States)

    2010-07-01

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

  7. Position Statement on Active Outdoor Play

    Science.gov (United States)

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

    2015-01-01

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

  8. Position Statement on Active Outdoor Play.

    Science.gov (United States)

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

    2015-06-08

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

  9. 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.

  10. 29 CFR 570.101 - Introductory statement.

    Science.gov (United States)

    2010-07-01

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

  11. 27 CFR 7.54 - Prohibited statements.

    Science.gov (United States)

    2010-04-01

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

  12. 7 CFR 4279.137 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  13. 18 CFR 706.405 - Supplementary statements.

    Science.gov (United States)

    2010-04-01

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

  14. 76 FR 21345 - Environmental Impacts Statements;

    Science.gov (United States)

    2011-04-15

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

  15. 75 FR 8988 - Environmental Impact Statements; Availability

    Science.gov (United States)

    2010-02-26

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

  16. 78 FR 48672 - Environmental Impacts Statements;

    Science.gov (United States)

    2013-08-09

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

  17. 12 CFR 226.7 - Periodic statement.

    Science.gov (United States)

    2010-01-01

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

  18. Toward a Statement of Educational Philosophy.

    Science.gov (United States)

    Rasi, Humberto M.

    2001-01-01

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

  19. 78 FR 59414 - Environmental Impact Statement; King County, Washington

    Science.gov (United States)

    2013-09-26

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

  20. 77 FR 25782 - Environmental Impact Statement: Madison County, IL

    Science.gov (United States)

    2012-05-01

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

  1. 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...

  2. 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

  3. IAEA Statement After Iran Meeting

    International Nuclear Information System (INIS)

    2012-01-01

    Full text: Senior International Atomic Energy Agency officials met an Iranian delegation in Vienna today to seek agreement on a structured approach document to resolve outstanding issues relating to Iran's nuclear programme. The following is a statement by IAEA Deputy Director General Herman Nackaerts after the meeting: ''As announced by the Director General earlier this week, we met today to discuss the structured approach paper. The Agency team came to the meeting in a constructive spirit with the desire and intention of finalising the paper. We presented a revised draft which addressed Iran's earlier stated concerns. However, there has been no progress and, indeed, Iran raised issues that we have already discussed and added new ones. This is disappointing. A date for a follow-on meeting has yet to be fixed.'' (IAEA)

  4. ILK statement about ATWS requirements

    International Nuclear Information System (INIS)

    2005-01-01

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

  5. Developing VISO: Vaccine Information Statement Ontology for patient education.

    Science.gov (United States)

    Amith, Muhammad; Gong, Yang; Cunningham, Rachel; Boom, Julie; Tao, Cui

    2015-01-01

    To construct a comprehensive vaccine information ontology that can support personal health information applications using patient-consumer lexicon, and lead to outcomes that can improve patient education. The authors composed the Vaccine Information Statement Ontology (VISO) using the web ontology language (OWL). We started with 6 Vaccine Information Statement (VIS) documents collected from the Centers for Disease Control and Prevention (CDC) website. Important and relevant selections from the documents were recorded, and knowledge triples were derived. Based on the collection of knowledge triples, the meta-level formalization of the vaccine information domain was developed. Relevant instances and their relationships were created to represent vaccine domain knowledge. The initial iteration of the VISO was realized, based on the 6 Vaccine Information Statements and coded into OWL2 with Protégé. The ontology consisted of 132 concepts (classes and subclasses) with 33 types of relationships between the concepts. The total number of instances from classes totaled at 460, along with 429 knowledge triples in total. Semiotic-based metric scoring was applied to evaluate quality of the ontology.

  6. 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....

  7. 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

  8. Final Programmatic Environmental Impact Statement for stockpile stewardship and management

    International Nuclear Information System (INIS)

    1996-09-01

    The Department of Energy (DOE) has been directed by the President and Congress to maintain the safety and reliability of the reduced nuclear weapons stockpile in the absence of underground nuclear testing. In order to fulfill that responsibility, DOE has developed a Stockpile Stewardship and Management Program to provide a single highly integrated technical program for maintaining the continued safety and reliability of the nuclear stockpile. The Stockpile Stewardship and Management Programmatic Environmental Impact Statement (PEIS) describes and analyzes alternative ways to implement the proposed actions for the Stockpile Stewardship and Management Program. This document contains Volume II which consists of Appendices A through H

  9. Professional Ethics in Astronomy: The AAS Ethics Statement

    Science.gov (United States)

    Marvel, Kevin B.

    2013-01-01

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

  10. 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

  11. Assessing Risk with GASB Statement No. 3.

    Science.gov (United States)

    Wood, Venita M.; Scott, Bob

    1987-01-01

    Discusses a Government Accounting Standards Board (GASB) publication designed to provide financial statement users with information to assess a government's actual and future deposit and investment market and credit risk. (MLF)

  12. 12 CFR 327.2 - Certified statements.

    Science.gov (United States)

    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...

  13. Defense Departmental Reporting Systems - Audited Financial Statements

    National Research Council Canada - National Science Library

    Granetto, Paul

    2001-01-01

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

  14. Mission statements: selling corporate values to employees.

    Science.gov (United States)

    Klemm, M; Sanderson, S; Luffman, G

    1991-06-01

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

  15. Online, Batch and CICS Social Security Statement

    Data.gov (United States)

    Social Security Administration — A database that contains client preference information for the SSA initiated Social Security Statement as well as other data including SSN, disposition for paper SS...

  16. 48 CFR 35.005 - Work statement.

    Science.gov (United States)

    2010-10-01

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

  17. 12 CFR 611.515 - Information statement.

    Science.gov (United States)

    2010-01-01

    ..., and the territory to be served. (3) A statement enumerating the potential advantages and disadvantages..., allowance for loan losses, and current year-to-date chargeoffs. (F) The amount and nature of start-up costs...

  18. Annual report and accounting statements 2007: ELETROBRAS

    International Nuclear Information System (INIS)

    2007-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Aprillia Aprillia

    2015-12-01

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

  20. 18 CFR 706.410 - Confidentiality of statements.

    Science.gov (United States)

    2010-04-01

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

  1. 7 CFR 1775.21 - Audit or financial statements.

    Science.gov (United States)

    2010-01-01

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

  2. 48 CFR 52.247-6 - Financial Statement.

    Science.gov (United States)

    2010-10-01

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

  3. 7 CFR 1980.445 - Periodic financial statements and audits.

    Science.gov (United States)

    2010-01-01

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

  4. 17 CFR 250.28 - Inconsistent financial statements.

    Science.gov (United States)

    2010-04-01

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

  5. 40 CFR 156.68 - First aid statement.

    Science.gov (United States)

    2010-07-01

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

  6. 21 CFR 201.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  7. 21 CFR 801.61 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  8. 32 CFR 651.23 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  9. 46 CFR 504.7 - Environmental impact statements.

    Science.gov (United States)

    2010-10-01

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

  10. 22 CFR 216.7 - Environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  11. 49 CFR 805.735-21 - Confidentiality of statements.

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

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

    2010-08-01

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

  13. 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

  14. 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.

  15. CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

    OpenAIRE

    Attila Tamas Szora; Iulian Bogdan Dobra

    2010-01-01

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

  16. 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

  17. Consistency Anchor Formalization and Correctness Proofs

    OpenAIRE

    Miguel, Correia; Bessani, Alysson

    2014-01-01

    This is report contains the formal proofs for the techniques for increasing the consistency of cloud storage as presented in "Bessani et al. SCFS: A Cloud-backed File System. Proc. of the 2014 USENIX Annual Technical Conference. June 2014." The consistency anchor technique allows one to increase the consistency provided by eventually consistent cloud storage services like Amazon S3. This technique has been used in the SCFS (Shared Cloud File System) cloud-backed file system for solving rea...

  18. Hilar cholangiocarcinoma: expert consensus statement.

    Science.gov (United States)

    Mansour, John C; Aloia, Thomas A; Crane, Christopher H; Heimbach, Julie K; Nagino, Masato; Vauthey, Jean-Nicolas

    2015-08-01

    An American Hepato-Pancreato-Biliary Association (AHPBA)-sponsored consensus meeting of expert panellists met on 15 January 2014 to review current evidence on the management of hilar cholangiocarcinoma in order to establish practice guidelines and to agree consensus statements. It was established that the treatment of patients with hilar cholangiocarcinoma requires a coordinated, multidisciplinary approach to optimize the chances for both durable survival and effective palliation. An adequate diagnostic and staging work-up includes high-quality cross-sectional imaging; however, pathologic confirmation is not required prior to resection or initiation of a liver transplant trimodal treatment protocol. The ideal treatment for suitable patients with resectable hilar malignancy is resection of the intra- and extrahepatic bile ducts, as well as resection of the involved ipsilateral liver. Preoperative biliary drainage is best achieved with percutaneous transhepatic approaches and may be indicated for patients with cholangitis, malnutrition or hepatic insufficiency. Portal vein embolization is a safe and effective strategy for increasing the future liver remnant (FLR) and is particularly useful for patients with an FLR of hilar cholangiocarcinoma should be evaluated for a standard trimodal protocol incorporating external beam and endoluminal radiation therapy, systemic chemotherapy and liver transplantation. Post-resection chemoradiation should be offered to patients who show high-risk features on surgical pathology. Chemoradiation is also recommended for patients with locally advanced, unresectable hilar cancers. For patients with locally recurrent or metastatic hilar cholangiocarcinoma, first-line chemotherapy with gemcitabine and cisplatin is recommended based on multiple Phase II trials and a large randomized controlled trial including a heterogeneous population of patients with biliary cancers. © 2015 International Hepato-Pancreato-Biliary Association.

  19. 10 CFR 51.29 - Scoping-environmental impact statement and supplement to environmental impact statement.

    Science.gov (United States)

    2010-01-01

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

  20. Self-statements, locus of control, and depression in predicting self-esteem.

    Science.gov (United States)

    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.

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

    Directory of Open Access Journals (Sweden)

    Carmel Jacobs

    consistently lower than the others over both domains. No journals adhered to all the items related to the transparency of document development. One journal's consensus statements endorsed a product made by the sponsoring pharmaceutical company in 64% of cases.Guidance documents are an essential part of oncology care and should be subjected to a rigorous and validated development process. Consensus statements had lower methodological quality than clinical practice guidelines using AGREE II. At a minimum, journals should ensure that that all consensus statements and clinical practice guidelines adhere to AGREE II criteria. Journals should consider explicitly requiring guidelines to declare pharmaceutical company sponsorship and to identify the sponsor's product to enhance transparency.

  2. Bangladesh (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented to the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, the population of Bangladesh increased from 76.4 million in 1974 to 89.9 million in 1981 and if the annual estimated growth rate of 2.4% continues unchecked, the population will be 111.5 million by 1990. Rapid population growth increases the man-land ratio, while the undesirable age structure entails a high dependency burden and provides a large base for further population growth. The huge investment in food production is neutralized and educational facilities remain unavailable for most of the nation's 15.6 million school-age children. Even under the most optimistic population projection, the total will increase by more than 60% by the year 2015, exacerbating the already serious problems of poverty and unemployment. The urban population is expected to increase from 17.5 million at present to 37.3 million by 2000, including a multitude of squatters with no visible income-earning opportunities. The population policy adopted by the government in June 1976 was directed toward influencing demographic behavior primarily through information, education, and motivation activities and a wide array of family planning services provided at maternal-child health and family planning centers. The government has taken some steps to increase economic productivity and create employment, and has made administrative changes including upgrading the smallest administrative units and creating directorates for primary education and women's affairs. Health and population control strategies will include establishing primary health care and maternal-child health and family planning centers throughout the country, expanding the family planning worker to population ratio, and integrating the family planning programs with all development oriented programs. The National Council for Population Control and several other organizational structures have been created

  3. A new approach to hull consistency

    Directory of Open Access Journals (Sweden)

    Kolev Lubomir

    2016-06-01

    Full Text Available Hull consistency is a known technique to improve the efficiency of iterative interval methods for solving nonlinear systems describing steady-states in various circuits. Presently, hull consistency is checked in a scalar manner, i.e. successively for each equation of the nonlinear system with respect to a single variable. In the present poster, a new more general approach to implementing hull consistency is suggested which consists in treating simultaneously several equations with respect to the same number of variables.

  4. Replica consistency in a Data Grid

    International Nuclear Information System (INIS)

    Domenici, Andrea; Donno, Flavia; Pucciani, Gianni; Stockinger, Heinz; Stockinger, Kurt

    2004-01-01

    A Data Grid is a wide area computing infrastructure that employs Grid technologies to provide storage capacity and processing power to applications that handle very large quantities of data. Data Grids rely on data replication to achieve better performance and reliability by storing copies of data sets on different Grid nodes. When a data set can be modified by applications, the problem of maintaining consistency among existing copies arises. The consistency problem also concerns metadata, i.e., additional information about application data sets such as indices, directories, or catalogues. This kind of metadata is used both by the applications and by the Grid middleware to manage the data. For instance, the Replica Management Service (the Grid middleware component that controls data replication) uses catalogues to find the replicas of each data set. Such catalogues can also be replicated and their consistency is crucial to the correct operation of the Grid. Therefore, metadata consistency generally poses stricter requirements than data consistency. In this paper we report on the development of a Replica Consistency Service based on the middleware mainly developed by the European Data Grid Project. The paper summarises the main issues in the replica consistency problem, and lays out a high-level architectural design for a Replica Consistency Service. Finally, results from simulations of different consistency models are presented

  5. Student Effort, Consistency, and Online Performance

    Science.gov (United States)

    Patron, Hilde; Lopez, Salvador

    2011-01-01

    This paper examines how student effort, consistency, motivation, and marginal learning, influence student grades in an online course. We use data from eleven Microeconomics courses taught online for a total of 212 students. Our findings show that consistency, or less time variation, is a statistically significant explanatory variable, whereas…

  6. Translationally invariant self-consistent field theories

    International Nuclear Information System (INIS)

    Shakin, C.M.; Weiss, M.S.

    1977-01-01

    We present a self-consistent field theory which is translationally invariant. The equations obtained go over to the usual Hartree-Fock equations in the limit of large particle number. In addition to deriving the dynamic equations for the self-consistent amplitudes we discuss the calculation of form factors and various other observables

  7. Sticky continuous processes have consistent price systems

    DEFF Research Database (Denmark)

    Bender, Christian; Pakkanen, Mikko; Sayit, Hasanjan

    Under proportional transaction costs, a price process is said to have a consistent price system, if there is a semimartingale with an equivalent martingale measure that evolves within the bid-ask spread. We show that a continuous, multi-asset price process has a consistent price system, under...

  8. Consistent-handed individuals are more authoritarian.

    Science.gov (United States)

    Lyle, Keith B; Grillo, Michael C

    2014-01-01

    Individuals differ in the consistency with which they use one hand over the other to perform everyday activities. Some individuals are very consistent, habitually using a single hand to perform most tasks. Others are relatively inconsistent, and hence make greater use of both hands. More- versus less-consistent individuals have been shown to differ in numerous aspects of personality and cognition. In several respects consistent-handed individuals resemble authoritarian individuals. For example, both consistent-handedness and authoritarianism have been linked to cognitive inflexibility. Therefore we hypothesised that consistent-handedness is an external marker for authoritarianism. Confirming our hypothesis, we found that consistent-handers scored higher than inconsistent-handers on a measure of submission to authority, were more likely to identify with a conservative political party (Republican), and expressed less-positive attitudes towards out-groups. We propose that authoritarianism may be influenced by the degree of interaction between the left and right brain hemispheres, which has been found to differ between consistent- and inconsistent-handed individuals.

  9. Testing the visual consistency of web sites

    NARCIS (Netherlands)

    van der Geest, Thea; Loorbach, N.R.

    2005-01-01

    Consistency in the visual appearance of Web pages is often checked by experts, such as designers or reviewers. This article reports a card sort study conducted to determine whether users rather than experts could distinguish visual (in-)consistency in Web elements and pages. The users proved to

  10. Consistent spectroscopy for a extended gauge model

    International Nuclear Information System (INIS)

    Oliveira Neto, G. de.

    1990-11-01

    The consistent spectroscopy was obtained with a Lagrangian constructed with vector fields with a U(1) group extended symmetry. As consistent spectroscopy is understood the determination of quantum physical properties described by the model in an manner independent from the possible parametrizations adopted in their description. (L.C.J.A.)

  11. Modeling and Testing Legacy Data Consistency Requirements

    DEFF Research Database (Denmark)

    Nytun, J. P.; Jensen, Christian Søndergaard

    2003-01-01

    An increasing number of data sources are available on the Internet, many of which offer semantically overlapping data, but based on different schemas, or models. While it is often of interest to integrate such data sources, the lack of consistency among them makes this integration difficult....... This paper addresses the need for new techniques that enable the modeling and consistency checking for legacy data sources. Specifically, the paper contributes to the development of a framework that enables consistency testing of data coming from different types of data sources. The vehicle is UML and its...... accompanying XMI. The paper presents techniques for modeling consistency requirements using OCL and other UML modeling elements: it studies how models that describe the required consistencies among instances of legacy models can be designed in standard UML tools that support XMI. The paper also considers...

  12. 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.

  13. 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...

  14. 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....

  15. Malaysia (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented to the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, Malaysia by 1984 achieved a crude death rate of 5.3/1000, an infant mortality rate of 17/1000 live births, and a 1983 life expectancy at birth of 67.6 for males and 72.3 for females due primarily to socioeconomic development, better nutrition, and a health system covering 95% of the rural population. Substantial mortality differentials still exist between Peninsular Malaysia, Sabah, and Sarawak, between urban and rural areas, and among ethnic groups. Differences in the coverage and quality of mortality statistics also exist. 83.2% of Malaysia's total population of 15.5 million is in Peninsular Malaysia, 7.3% in Sabah, and 9.5% in Sarawak. In Peninsular Malaysia, 55.1% are Malays, 33.9% Chinese, and 10.3% Indians. About 40% of the population is urban, and 39% is under age 15. The average annual rate of growth declined from 2.6% in the 1960s to 2.3% in the 1970s. The total fertility rate fell from 5.1 children in 1970 to 4.1 in 1980. A rise in age at 1st marriage and reduction in marital fertility have been partly offset by an increase in the proportion of women of childbearing age. The population is projected to grow to about 22 million by the year 2000. Chinese and Indians are expected to approach replacement level fertility by that year, but Malay fertility is expected to remain high for some time. Internal migration, 45% of which is intrarural, increased markedly in the 1970s, probably due to rapid modernization, industrialization, land development, and regional imbalances in economic development. In absolute terms a total of 410,000 persons moved from rural to urban areas during the 1970s. Important progress has been made in regional development programs, but further regional development requires resolution of problems related to internal migration and greater efforts to relocate industries in the less developed areas. The

  16. China (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented to the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, China is similar to other countries in the region in that its rate of population growth has declined due to government family planning efforts while the absolute size of the population continues to increase because of the widening population base. However, China's enormous population of over 1 billion sets it apart and places great strain on economic development efforts. In the past decade the Chinese government has provided population education for the masses, explaining the relationship between population and socioeconomic development, and its overall family planning program has helped reduce population growth from 24.82/1000 in 1974 to 10.81/1000 in 1984. The net population increase has been over 100 million in the past 10 years, and if the present rate of increase with a total fertility rate of 2.1 is maintained for another 15 years, the total population would exceed 1.3 billion by 2000, posing a grave threat to China's socioeconomic development. The nucleus of China's population policy is its birth policy, whose main points are to promote family planning so that population growth will be in keeping with socioeconomic development and the utilization of natural resources and environmental protection. The policy is in line with the principles and objectives of the World Population Plan of Action adopted in 1974. The government has advocated the practice of "1 couple, 1 child" since 1979 to carry out the population policy and limit the total population to about 1.2 billion by the century's end. 28.17 million couples, 18.25% of the 150 million married couples of childbearing age, had received 1-child certificates by the end of 1984. Generally speaking, most couples in urban areas would be satisfied with 1 child, while those in rural areas usually prefer 2 children. The family planning program is carried out through publicity

  17. Philippines (country/area statements).

    Science.gov (United States)

    1985-09-01

    According to this statement presented to the Committee on Population of the UN Economic and Social Commission for Asia and the Pacific, the 1980 Philippine census enumerated 48.1 million persons, a more than 6-fold increase over the 7.6 million of 1903. The 1913-39 average intercensal growth rate of 2.22% declined during World War II but soared to 3.06% from 1948-60. The growth rate was 2.71% between 1975-80. The median age was 20.2 in 1903, 16.9 in 1970 and 18.6 in 1980. The crude birth rate declined from 46.0/1000 in 1960 to 34.8 in 1975, while the crude death rate declined from 13.7/1000 in 1960 to 9.3 in 1975. The average age of Filipino women at marriage increased from 23.2 in 1975 to 24 in 1978, causing a decline of the total fertility rate from 5.89 to 4.70. The infant mortality rate was expected to decline from 59.3 in 1983 to 54.2 in 1987. The Philippines was still 63% rural in 1980 despite the concentration of urban growth in Manila. As of 1983, the Philippine Overseas Employment Administration had processed 434,207 employment contracts, of which 65.5% were for production process workers, transport equipment operators, and laborers, 15.3% were for service workers, and 13.9% were for professional and technical workers. The Philippine Family Planning program aims to reduce population growth from an estimated 2.54% in 1983 to 1.92% by 1993 and to achieve replacement level fertility by 2010. As a result of the 1978 review of the Philippine Population Programme, the focus is now on longterm planning to ensure more significant and perceptible demographic impact of development programs and policies. The Population Education Program aims to inculcate values supporting family planning in the areas of family size and welfare, responsible parenthood, and delayed marriage, while the Adolescent Fertility Program seeks to reduce the incidence of early marriage and pregnancy. 3496 clinics, hospitals, and sterilization centers provide family planning and related services

  18. ISASS Policy Statement – Lumbar Artificial Disc

    Science.gov (United States)

    Garcia, Rolando

    2015-01-01

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

  19. 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.

  20. The utility of Pro Forma Income Statements.

    Science.gov (United States)

    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.

  1. 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

  2. Consistency in the World Wide Web

    DEFF Research Database (Denmark)

    Thomsen, Jakob Grauenkjær

    Tim Berners-Lee envisioned that computers will behave as agents of humans on the World Wide Web, where they will retrieve, extract, and interact with information from the World Wide Web. A step towards this vision is to make computers capable of extracting this information in a reliable...... and consistent way. In this dissertation we study steps towards this vision by showing techniques for the specication, the verication and the evaluation of the consistency of information in the World Wide Web. We show how to detect certain classes of errors in a specication of information, and we show how...... the World Wide Web, in order to help perform consistent evaluations of web extraction techniques. These contributions are steps towards having computers reliable and consistently extract information from the World Wide Web, which in turn are steps towards achieving Tim Berners-Lee's vision. ii...

  3. Consistent histories and operational quantum theory

    International Nuclear Information System (INIS)

    Rudolph, O.

    1996-01-01

    In this work a generalization of the consistent histories approach to quantum mechanics is presented. We first critically review the consistent histories approach to nonrelativistic quantum mechanics in a mathematically rigorous way and give some general comments about it. We investigate to what extent the consistent histories scheme is compatible with the results of the operational formulation of quantum mechanics. According to the operational approach, nonrelativistic quantum mechanics is most generally formulated in terms of effects, states, and operations. We formulate a generalized consistent histories theory using the concepts and the terminology which have proven useful in the operational formulation of quantum mechanics. The logical rule of the logical interpretation of quantum mechanics is generalized to the present context. The algebraic structure of the generalized theory is studied in detail

  4. Self-consistent areas law in QCD

    International Nuclear Information System (INIS)

    Makeenko, Yu.M.; Migdal, A.A.

    1980-01-01

    The problem of obtaining the self-consistent areas law in quantum chromodynamics (QCD) is considered from the point of view of the quark confinement. The exact equation for the loop average in multicolor QCD is reduced to a bootstrap form. Its iterations yield new manifestly gauge invariant perturbation theory in the loop space, reproducing asymptotic freedom. For large loops, the areas law apprears to be a self-consistent solution

  5. Consistency of the MLE under mixture models

    OpenAIRE

    Chen, Jiahua

    2016-01-01

    The large-sample properties of likelihood-based statistical inference under mixture models have received much attention from statisticians. Although the consistency of the nonparametric MLE is regarded as a standard conclusion, many researchers ignore the precise conditions required on the mixture model. An incorrect claim of consistency can lead to false conclusions even if the mixture model under investigation seems well behaved. Under a finite normal mixture model, for instance, the consis...

  6. Sustainability Reporting and Value Relevance of Financial Statements

    Directory of Open Access Journals (Sweden)

    Bambang Sutopo

    2018-03-01

    Full Text Available This study examines whether information about the winners of the Sustainability Reporting Award (SRA contributes to the usefulness of the information in financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms and 110 companies that did not receive SRA (non-SRA firms from 2008 to 2016. The study found that earnings per share (EPS, earnings per share change (EPSC, and book value per share (BVPS are value-relevant information. Results of comparison between SRA firms and non-SRA firms show that the positive association between EPS and stock price (P and the positive association of EPS with stock returns (R for SRA firms are higher than that for the non-SRA firms. In addition, findings of this study indicate that EPSC is positively associated with R when EPSC and R are measured by Indonesian rupiah (IDR instead of by percentage, and the positive association between EPSC and R for the SRA firms is higher than that for the non-SRA firms. Thus, the results are sensitive to measures of the variables. However, this study found that value relevance of BVPS for SRA firms is lower than for non-SRA firms. Implication of this study is that information about the winners of SRA contributes to the usefulness of financial statements, especially the information of EPS and EPSC.

  7. AICPA allows low-cost options for compiled financial statements.

    Science.gov (United States)

    Reinstein, Alan; Luecke, Randall W

    2002-02-01

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

  8. 75 FR 25309 - Environmental Impact Statement: Cook County, IL

    Science.gov (United States)

    2010-05-07

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

  9. 77 FR 25781 - Environmental Impact Statement; Washington, DC

    Science.gov (United States)

    2012-05-01

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

  10. 78 FR 46677 - Environmental Impact Statement; Calcasieu Parish, LA

    Science.gov (United States)

    2013-08-01

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

  11. Self-consistent asset pricing models

    Science.gov (United States)

    Malevergne, Y.; Sornette, D.

    2007-08-01

    We discuss the foundations of factor or regression models in the light of the self-consistency condition that the market portfolio (and more generally the risk factors) is (are) constituted of the assets whose returns it is (they are) supposed to explain. As already reported in several articles, self-consistency implies correlations between the return disturbances. As a consequence, the alphas and betas of the factor model are unobservable. Self-consistency leads to renormalized betas with zero effective alphas, which are observable with standard OLS regressions. When the conditions derived from internal consistency are not met, the model is necessarily incomplete, which means that some sources of risk cannot be replicated (or hedged) by a portfolio of stocks traded on the market, even for infinite economies. Analytical derivations and numerical simulations show that, for arbitrary choices of the proxy which are different from the true market portfolio, a modified linear regression holds with a non-zero value αi at the origin between an asset i's return and the proxy's return. Self-consistency also introduces “orthogonality” and “normality” conditions linking the betas, alphas (as well as the residuals) and the weights of the proxy portfolio. Two diagnostics based on these orthogonality and normality conditions are implemented on a basket of 323 assets which have been components of the S&P500 in the period from January 1990 to February 2005. These two diagnostics show interesting departures from dynamical self-consistency starting about 2 years before the end of the Internet bubble. Assuming that the CAPM holds with the self-consistency condition, the OLS method automatically obeys the resulting orthogonality and normality conditions and therefore provides a simple way to self-consistently assess the parameters of the model by using proxy portfolios made only of the assets which are used in the CAPM regressions. Finally, the factor decomposition with the

  12. Environmental impact statement analysis: dose methodology

    International Nuclear Information System (INIS)

    Mueller, M.A.; Strenge, D.L.; Napier, B.A.

    1981-01-01

    Standardized sections and methodologies are being developed for use in environmental impact statements (EIS) for activities to be conducted on the Hanford Reservation. Five areas for standardization have been identified: routine operations dose methodologies, accident dose methodology, Hanford Site description, health effects methodology, and socioeconomic environment for Hanford waste management activities

  13. 2012 National Guard Bureau Posture Statement

    Science.gov (United States)

    2012-01-01

    Illinois / Poland Indiana / Slovakia Kansas / Armenia Maine/ Montenegro Maryland / Estonia Maryland / Bosnia Michigan / Latvia Minnesota / Croatia New Jersey...alternative methods of planting to help increase crop production in the area. 2012 Posture Statement 19 Global Engagement State Partnership...horticulture ( plant cultivation), pest control, veterinary/animal husbandry techniques, civil engineering, and energy management. As a result of the

  14. 7 CFR 1221.113 - Financial statements.

    Science.gov (United States)

    2010-01-01

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

  15. Understanding statements now a virtual cinch.

    Science.gov (United States)

    Weber, Danielle B; Talaga, John

    2005-04-01

    With a click of the mouse, some patients are accessing and paying their hospital bills online. Novant Health revamped its patient billing process so it's easier to understand and use. Developing a clear, concise billing statement and then implementing an online bill presentment and payment system resulted in improved customer relations, fewer payment processing errors, and faster receipt of payment.

  16. Environmental impact statement 1987. Umweltgutachten 1987

    Energy Technology Data Exchange (ETDEWEB)

    1988-01-01

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

  17. 46 CFR 502.95 - Prehearing statements.

    Science.gov (United States)

    2010-10-01

    ... FEDERAL MARITIME COMMISSION GENERAL AND ADMINISTRATIVE PROVISIONS RULES OF PRACTICE AND PROCEDURE... the party or parties have communicated or conferred in a good faith effort to reach stipulation to the... litigated. (5) A brief statement of applicable law. (6) The conclusion to be drawn. (7) Suggested time and...

  18. Position Statement: Palliative Care for Children.

    Science.gov (United States)

    Death Studies, 1993

    1993-01-01

    Notes that International Work Group on Death, Dying, and Bereavement recognizes wide variation of attitudes, beliefs, and behaviors pertaining to childhood death, dying, and bereavement. Statement identifies set of assumptions which can serve as guidelines, across cultures, in care of children with terminal illness and their families. (Author/NB)

  19. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

    It was also revealed in this study that the financial reporting objectives of an enterprise will determine the choice of revenue recognition policy to be taken. The study equally revealed some subtle manipulations that can vitiate the true position of financial statements hence the revenue to be recognised by a business ...

  20. Lucky Mc Uranium Mill. Draft environmental statement

    International Nuclear Information System (INIS)

    1977-06-01

    The Environmental Impact Statement addressed the following: the existing environment; operations; environmental impacts; environmental effects of accidents; monitoring programs and other mitigating measures; unavoidable adverse environmental impacts; relationship between short-term uses of the environment and long-term productivity; irreversible and irretrievable commitments of resources; alternatives; and NRC benefit-cost summary for the Lucky Mc Mill

  1. 29 CFR 782.0 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... one place general interpretations of the Administrator which will provide “a practical guide to... CERTAIN EMPLOYEES OF MOTOR CARRIERS § 782.0 Introductory statement. (a) Since the enactment of the Fair... seek to apply it.” (Skidmore v. Swift & Co., 323 U.S. 134) (b) The interpretations contained in this...

  2. 29 CFR 531.25 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... such interpretations of this Act “provide a practical guide to employers and employees as to how the... PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations § 531.25 Introductory statement. (a... responsibilities of administration and enforcement (Skidmore v. Swift, 323 U.S. 134). In order that these positions...

  3. 24 CFR 180.435 - Prehearing statements.

    Science.gov (United States)

    2010-04-01

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

  4. December 2012 Connecticut School Shooting Position Statement

    Science.gov (United States)

    Journal of School Violence, 2013

    2013-01-01

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

  5. 29 CFR 1977.1 - Introductory statement.

    Science.gov (United States)

    2010-07-01

    ... AND HEALTH ACT OF 1970 General § 1977.1 Introductory statement. (a) The Occupational Safety and Health... Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR... general application designed to regulate employment conditions relating to occupational safety and health...

  6. Financial Statement Analysis for Colleges and Universities.

    Science.gov (United States)

    Woelfel, Charles J.

    1987-01-01

    Presents ratio analysis of financial statements as a tool applicable for use by nonprofit institutions for evaluation of financial and operational performance of an institution. It can be used as a screening, forecasting, diagnostic, and evaluative tool for administration and governance. (MD)

  7. [Position statement: surgery and diabetes mellitus].

    Science.gov (United States)

    Fasching, Peter; Huber, Joakim; Clodi, Martin; Abrahamian, Heidemarie; Ludvik, Bernhard

    2016-04-01

    This position statement reflects the opinion of the Austrian Diabetes Association concerning the perioperative management of patients with diabetes mellitus based on the available scientific evidence. The paper covers necessary preoperative examinations from an internal/diabetological point of view as well as the perioperative metabolic control by means of oral antidiabetics and/or insulin therapy.

  8. 1999 Auditor's report and financial statements

    International Nuclear Information System (INIS)

    2000-02-01

    This report contains the audited consolidated financial reports for the Churchill Falls (Labrador) Corporation Limited and those for the Twin Falls Power Corporation Limited, together with the appropriate notes to the consolidated financial statements and summaries of significant accounting policies as they apply to the data provided in this report

  9. Statement on the identity of apple snails

    DEFF Research Database (Denmark)

    Baker, R.; Candresse, T.; Dormannsné Simon, E.

    2012-01-01

    Following a request by the European Commission, EFSA’s Panel on Plant Health was asked to deliver a statement to clarify the current scientific knowledge regarding the identity of the apple snails in the context of the evaluation of the pest risk analysis prepared by the Spanish Ministry of Envir...

  10. The Interim Financial Statements: The Case of Greece

    OpenAIRE

    Rogdaki, E.I.; Kazantzis, Ch.

    1999-01-01

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

  11. IAS 1 Presentation of Financial Statements - A Closer Look

    OpenAIRE

    Muthupandian, K S

    2008-01-01

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

  12. CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING

    OpenAIRE

    HOWARD VAN AUKEN; KUI YANG

    2014-01-01

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

  13. 78 FR 13082 - Draft Environmental Impact Report/Environmental Impact Statement/Environmental Impact Statement...

    Science.gov (United States)

    2013-02-26

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

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

    OpenAIRE

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

    2014-01-01

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

  15. 42 CFR 426.517 - CMS' statement regarding new evidence.

    Science.gov (United States)

    2010-10-01

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

  16. 40 CFR 790.99 - Statement of financial responsibility.

    Science.gov (United States)

    2010-07-01

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

  17. 17 CFR 210.8-03 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

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

  18. 7 CFR 400.203 - Financial statement and certification.

    Science.gov (United States)

    2010-01-01

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

  19. 17 CFR 230.417 - Date of financial statements.

    Science.gov (United States)

    2010-04-01

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

  20. 24 CFR 242.58 - Books, accounts, and financial statements.

    Science.gov (United States)

    2010-04-01

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

  1. 17 CFR 210.8-02 - Annual financial statements.

    Science.gov (United States)

    2010-04-01

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

  2. 46 CFR 403.120 - Notes to financial statements.

    Science.gov (United States)

    2010-10-01

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

  3. 49 CFR 805.735-24 - Review of financial statements.

    Science.gov (United States)

    2010-10-01

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

  4. 7 CFR 1230.115 - Submission of annual financial statements.

    Science.gov (United States)

    2010-01-01

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

  5. 17 CFR 210.8-08 - Age of financial statements.

    Science.gov (United States)

    2010-04-01

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

  6. 10 CFR 51.95 - Postconstruction environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  7. 40 CFR 233.12 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

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

  8. 40 CFR 123.23 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

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

  9. 40 CFR 271.7 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

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

  10. 21 CFR 201.50 - Statement of identity.

    Science.gov (United States)

    2010-04-01

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

  11. 12 CFR 18.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

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

  12. 12 CFR 350.4 - Contents of annual disclosure statement.

    Science.gov (United States)

    2010-01-01

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

  13. 17 CFR 210.7-04 - Income statements.

    Science.gov (United States)

    2010-04-01

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

  14. 17 CFR 210.9-04 - Income statements.

    Science.gov (United States)

    2010-04-01

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

  15. 76 FR 53531 - Environmental Impact Statement: Hancock County, MS

    Science.gov (United States)

    2011-08-26

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

  16. 47 CFR 1.1314 - Environmental impact statements (EISs).

    Science.gov (United States)

    2010-10-01

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

  17. 40 CFR 6.207 - Environmental impact statements.

    Science.gov (United States)

    2010-07-01

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

  18. 16 CFR 1.85 - Final environmental impact statements.

    Science.gov (United States)

    2010-01-01

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

  19. 40 CFR 1508.11 - Environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  20. 39 CFR 775.11 - Environmental impact statements.

    Science.gov (United States)

    2010-07-01

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

  1. 76 FR 13017 - Environmental Impact Statement: Los Angeles County, CA

    Science.gov (United States)

    2011-03-09

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

  2. 40 CFR 124.61 - Final environmental impact statement.

    Science.gov (United States)

    2010-07-01

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

  3. 7 CFR 1794.61 - Environmental impact statement.

    Science.gov (United States)

    2010-01-01

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

  4. 77 FR 20690 - Environmental Impact Statement: Albuquerque, New Mexico

    Science.gov (United States)

    2012-04-05

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

  5. 17 CFR 210.10-01 - Interim financial statements.

    Science.gov (United States)

    2010-04-01

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

  6. 12 CFR 350.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

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

  7. 12 CFR 18.5 - Alternative annual disclosure statements.

    Science.gov (United States)

    2010-01-01

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

  8. 75 FR 4031 - Streamlining Hard-Copy Postage Statement Processing

    Science.gov (United States)

    2010-01-26

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

  9. 14 CFR 21.130 - Statement of conformity.

    Science.gov (United States)

    2010-01-01

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

  10. 8 CFR 286.5 - Remittance and statement procedures.

    Science.gov (United States)

    2010-01-01

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

  11. Economic values and corporate financial statements.

    Science.gov (United States)

    Magness, Vanessa

    2003-07-01

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

  12. 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

  13. Towards thermodynamical consistency of quasiparticle picture

    International Nuclear Information System (INIS)

    Biro, T.S.; Shanenko, A.A.; Toneev, V.D.; Research Inst. for Particle and Nuclear Physics, Hungarian Academy of Sciences, Budapest

    2003-01-01

    The purpose of the present article is to call attention to some realistic quasi-particle-based description of the quark/gluon matter and its consistent implementation in thermodynamics. A simple and transparent representation of the thermodynamical consistency conditions is given. This representation allows one to review critically and systemize available phenomenological approaches to the deconfinement problem with respect to their thermodynamical consistency. A particular attention is paid to the development of a method for treating the string screening in the dense matter of unbound color charges. The proposed method yields an integrable effective pair potential, which can be incorporated into the mean-field picture. The results of its application are in reasonable agreement with lattice data on the QCD thermodynamics [ru

  14. Toward thermodynamic consistency of quasiparticle picture

    International Nuclear Information System (INIS)

    Biro, T.S.; Toneev, V.D.; Shanenko, A.A.

    2003-01-01

    The purpose of the present article is to call attention to some realistic quasiparticle-based description of quark/gluon matter and its consistent implementation in thermodynamics. A simple and transparent representation of the thermodynamic consistency conditions is given. This representation allows one to review critically and systemize available phenomenological approaches to the deconfinement problem with respect to their thermodynamic consistency. Particular attention is paid to the development of a method for treating the string screening in the dense matter of unbound color charges. The proposed method yields an integrable effective pair potential that can be incorporated into the mean-field picture. The results of its application are in reasonable agreement with lattice data on the QCD thermodynamics

  15. Toward a consistent RHA-RPA

    International Nuclear Information System (INIS)

    Shepard, J.R.

    1991-01-01

    The authors examine the RPA based on a relativistic Hartree approximation description for nuclear ground states. This model includes contributions from the negative energy sea at the 1-loop level. They emphasize consistency between the treatment of the ground state and the RPA. This consistency is important in the description of low-lying collective levels but less important for the longitudinal (e, e') quasi-elastic response. They also study the effect of imposing a 3-momentum cutoff on negative energy sea contributions. A cutoff of twice the nucleon mass improves agreement with observed spin orbit splittings in nuclei compared to the standard infinite cutoff results, an effect traceable to the fact that imposing the cutoff reduces m*/m. The cutoff is much less important than consistency in the description of low-lying collective levels. The cutoff model provides excellent agreement with quasi-elastic (e, e') data

  16. Personalized recommendation based on unbiased consistence

    Science.gov (United States)

    Zhu, Xuzhen; Tian, Hui; Zhang, Ping; Hu, Zheng; Zhou, Tao

    2015-08-01

    Recently, in physical dynamics, mass-diffusion-based recommendation algorithms on bipartite network provide an efficient solution by automatically pushing possible relevant items to users according to their past preferences. However, traditional mass-diffusion-based algorithms just focus on unidirectional mass diffusion from objects having been collected to those which should be recommended, resulting in a biased causal similarity estimation and not-so-good performance. In this letter, we argue that in many cases, a user's interests are stable, and thus bidirectional mass diffusion abilities, no matter originated from objects having been collected or from those which should be recommended, should be consistently powerful, showing unbiased consistence. We further propose a consistence-based mass diffusion algorithm via bidirectional diffusion against biased causality, outperforming the state-of-the-art recommendation algorithms in disparate real data sets, including Netflix, MovieLens, Amazon and Rate Your Music.

  17. Financial model calibration using consistency hints.

    Science.gov (United States)

    Abu-Mostafa, Y S

    2001-01-01

    We introduce a technique for forcing the calibration of a financial model to produce valid parameters. The technique is based on learning from hints. It converts simple curve fitting into genuine calibration, where broad conclusions can be inferred from parameter values. The technique augments the error function of curve fitting with consistency hint error functions based on the Kullback-Leibler distance. We introduce an efficient EM-type optimization algorithm tailored to this technique. We also introduce other consistency hints, and balance their weights using canonical errors. We calibrate the correlated multifactor Vasicek model of interest rates, and apply it successfully to Japanese Yen swaps market and US dollar yield market.

  18. North Central Transmission Line: Guidelines for the environmental impact statement

    International Nuclear Information System (INIS)

    1992-01-01

    Guidelines that Manitoba Hydro must follow in the preparation of the environmental impact statement on the proposed North Central Transmission Line (TCTL) project are presented. The project consists of a 138 kV transmission line, two 25 kV distribution lines, and related ancillary structures and facilities. The review process must be sensitive to cultural and community needs and must involve those most directly affected, and should be grounded in the impacted northern communities. The review should include a project background, the proposal, a description of the existing natural and socio-economic environment, and must address employment, education and training, impacts on renewable resource harvesting, environmental impacts, social impacts and economic impacts, legal/jurisdictional issues, infrastructure, mitigation and compensation, and environmental monitoring and follow-up. 1 fig., 20 tabs

  19. Proteolysis and consistency of Meshanger cheese

    NARCIS (Netherlands)

    Jong, de L.

    1978-01-01

    Proteolysis in Meshanger cheese, estimated by quantitative polyacrylamide gel electrophoresis is discussed. The conversion of α s1 -casein was proportional to rennet concentration in the cheese. Changes in consistency, after a maximum, were correlated to breakdown of

  20. Developing consistent pronunciation models for phonemic variants

    CSIR Research Space (South Africa)

    Davel, M

    2006-09-01

    Full Text Available Pronunciation lexicons often contain pronunciation variants. This can create two problems: It can be difficult to define these variants in an internally consistent way and it can also be difficult to extract generalised grapheme-to-phoneme rule sets...

  1. Image recognition and consistency of response

    Science.gov (United States)

    Haygood, Tamara M.; Ryan, John; Liu, Qing Mary A.; Bassett, Roland; Brennan, Patrick C.

    2012-02-01

    Purpose: To investigate the connection between conscious recognition of an image previously encountered in an experimental setting and consistency of response to the experimental question. Materials and Methods: Twenty-four radiologists viewed 40 frontal chest radiographs and gave their opinion as to the position of a central venous catheter. One-to-three days later they again viewed 40 frontal chest radiographs and again gave their opinion as to the position of the central venous catheter. Half of the radiographs in the second set were repeated images from the first set and half were new. The radiologists were asked of each image whether it had been included in the first set. For this study, we are evaluating only the 20 repeated images. We used the Kruskal-Wallis test and Fisher's exact test to determine the relationship between conscious recognition of a previously interpreted image and consistency in interpretation of the image. Results. There was no significant correlation between recognition of the image and consistency in response regarding the position of the central venous catheter. In fact, there was a trend in the opposite direction, with radiologists being slightly more likely to give a consistent response with respect to images they did not recognize than with respect to those they did recognize. Conclusion: Radiologists' recognition of previously-encountered images in an observer-performance study does not noticeably color their interpretation on the second encounter.

  2. Consistent Valuation across Curves Using Pricing Kernels

    Directory of Open Access Journals (Sweden)

    Andrea Macrina

    2018-03-01

    Full Text Available The general problem of asset pricing when the discount rate differs from the rate at which an asset’s cash flows accrue is considered. A pricing kernel framework is used to model an economy that is segmented into distinct markets, each identified by a yield curve having its own market, credit and liquidity risk characteristics. The proposed framework precludes arbitrage within each market, while the definition of a curve-conversion factor process links all markets in a consistent arbitrage-free manner. A pricing formula is then derived, referred to as the across-curve pricing formula, which enables consistent valuation and hedging of financial instruments across curves (and markets. As a natural application, a consistent multi-curve framework is formulated for emerging and developed inter-bank swap markets, which highlights an important dual feature of the curve-conversion factor process. Given this multi-curve framework, existing multi-curve approaches based on HJM and rational pricing kernel models are recovered, reviewed and generalised and single-curve models extended. In another application, inflation-linked, currency-based and fixed-income hybrid securities are shown to be consistently valued using the across-curve valuation method.

  3. Guided color consistency optimization for image mosaicking

    Science.gov (United States)

    Xie, Renping; Xia, Menghan; Yao, Jian; Li, Li

    2018-01-01

    This paper studies the problem of color consistency correction for sequential images with diverse color characteristics. Existing algorithms try to adjust all images to minimize color differences among images under a unified energy framework, however, the results are prone to presenting a consistent but unnatural appearance when the color difference between images is large and diverse. In our approach, this problem is addressed effectively by providing a guided initial solution for the global consistency optimization, which avoids converging to a meaningless integrated solution. First of all, to obtain the reliable intensity correspondences in overlapping regions between image pairs, we creatively propose the histogram extreme point matching algorithm which is robust to image geometrical misalignment to some extents. In the absence of the extra reference information, the guided initial solution is learned from the major tone of the original images by searching some image subset as the reference, whose color characteristics will be transferred to the others via the paths of graph analysis. Thus, the final results via global adjustment will take on a consistent color similar to the appearance of the reference image subset. Several groups of convincing experiments on both the synthetic dataset and the challenging real ones sufficiently demonstrate that the proposed approach can achieve as good or even better results compared with the state-of-the-art approaches.

  4. Consistent application of codes and standards

    International Nuclear Information System (INIS)

    Scott, M.A.

    1989-01-01

    The guidelines presented in the US Department of Energy, General Design Criteria (DOE 6430.1A), and the Design and Evaluation Guidelines for Department of Energy Facilities Subject to Natural Phenomena Hazards (UCRL-15910) provide a consistent and well defined approach to determine the natural phenomena hazards loads for US Department of Energy site facilities. The guidelines for the application of loads combinations and allowables criteria are not as well defined and are more flexible in interpretation. This flexibility in the interpretation of load combinations can lead to conflict between the designer and overseer. The establishment of an efficient set of acceptable design criteria, based on US Department of Energy guidelines, provides a consistent baseline for analysis, design, and review. Additionally, the proposed method should not limit the design and analytical innovation necessary to analyze or qualify the unique structure. This paper investigates the consistent application of load combinations, analytical methods, and load allowables and suggests a reference path consistent with the US Department of Energy guidelines

  5. Consistency in multi-viewpoint architectural design

    NARCIS (Netherlands)

    Dijkman, R.M.; Dijkman, Remco Matthijs

    2006-01-01

    This thesis presents a framework that aids in preserving consistency in multi-viewpoint designs. In a multi-viewpoint design each stakeholder constructs his own design part. We call each stakeholder’s design part the view of that stakeholder. To construct his view, a stakeholder has a viewpoint.

  6. Consistent Visual Analyses of Intrasubject Data

    Science.gov (United States)

    Kahng, SungWoo; Chung, Kyong-Mee; Gutshall, Katharine; Pitts, Steven C.; Kao, Joyce; Girolami, Kelli

    2010-01-01

    Visual inspection of single-case data is the primary method of interpretation of the effects of an independent variable on a dependent variable in applied behavior analysis. The purpose of the current study was to replicate and extend the results of DeProspero and Cohen (1979) by reexamining the consistency of visual analysis across raters. We…

  7. Consistent Stochastic Modelling of Meteocean Design Parameters

    DEFF Research Database (Denmark)

    Sørensen, John Dalsgaard; Sterndorff, M. J.

    2000-01-01

    Consistent stochastic models of metocean design parameters and their directional dependencies are essential for reliability assessment of offshore structures. In this paper a stochastic model for the annual maximum values of the significant wave height, and the associated wind velocity, current...

  8. On the existence of consistent price systems

    DEFF Research Database (Denmark)

    Bayraktar, Erhan; Pakkanen, Mikko S.; Sayit, Hasanjan

    2014-01-01

    We formulate a sufficient condition for the existence of a consistent price system (CPS), which is weaker than the conditional full support condition (CFS). We use the new condition to show the existence of CPSs for certain processes that fail to have the CFS property. In particular this condition...

  9. Dynamic phonon exchange requires consistent dressing

    International Nuclear Information System (INIS)

    Hahne, F.J.W.; Engelbrecht, C.A.; Heiss, W.D.

    1976-01-01

    It is shown that states with undersirable properties (such as ghosts, states with complex eigenenergies and states with unrestricted normalization) emerge from two-body calculations using dynamic effective interactions if one is not careful in introducing single-particle self-energy insertions in a consistent manner

  10. Consistent feeding positions of great tit parents

    NARCIS (Netherlands)

    Lessells, C.M.; Poelman, E.H.; Mateman, A.C.; Cassey, Ph.

    2006-01-01

    When parent birds arrive at the nest to provision their young, their position on the nest rim may influence which chick or chicks are fed. As a result, the consistency of feeding positions of the individual parents, and the difference in position between the parents, may affect how equitably food is

  11. Consistency of the postulates of special relativity

    International Nuclear Information System (INIS)

    Gron, O.; Nicola, M.

    1976-01-01

    In a recent article in this journal, Kingsley has tried to show that the postulates of special relativity contradict each other. It is shown that the arguments of Kingsley are invalid because of an erroneous appeal to symmetry in a nonsymmetric situation. The consistency of the postulates of special relativity and the relativistic kinematics deduced from them is restated

  12. Consistency of Network Traffic Repositories: An Overview

    NARCIS (Netherlands)

    Lastdrager, E.; Lastdrager, E.E.H.; Pras, Aiko

    2009-01-01

    Traffc repositories with TCP/IP header information are very important for network analysis. Researchers often assume that such repositories reliably represent all traffc that has been flowing over the network; little thoughts are made regarding the consistency of these repositories. Still, for

  13. Consistency analysis of network traffic repositories

    NARCIS (Netherlands)

    Lastdrager, Elmer; Lastdrager, E.E.H.; Pras, Aiko

    Traffic repositories with TCP/IP header information are very important for network analysis. Researchers often assume that such repositories reliably represent all traffic that has been flowing over the network; little thoughts are made regarding the consistency of these repositories. Still, for

  14. U.S. Department of Energy Naval Petroleum Reserve Number 1 quarterly financial statements, December 31, 1996 and 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-03-18

    The report presents the results of the independent certified public accountants` review of the Department of Energy`s Naval Petroleum Reserve Number 1 interim financial statements as of December 31, 1996 and 1995. The review was done in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A review of interim financial statements consists principally of inquiries of NPR-1 personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements take as a whole. Accordingly, the certified public accountants do not express such an opinion. The auditors have stated that, except for the omission of certain disclosures, they are not aware of any material modifications that should be made to the financial statements in order for them to be in conformity with the other comprehensive basis of accounting described in Note 1 to the financial statements.

  15. U.S. Department of Energy Naval Petroleum Reserve Number 1 quarterly financial statements, March 31, 1997 and 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-04-17

    The report presents the results of the independent certified public accountants` review of the Department of Energy`s Naval Petroleum Reserve Number 1 interim financial statements as of March 31, 1997 and 1996. The review was done in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A review of interim financial statements consist principally of inquires of NPR-1 personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, the certified public accountants do not express such an opinion. The auditors have stated that, except for the omission of certain disclosures, they are not aware of any material modifications that should be made to the financial statements in order for them to be in conformity with the other comprehensive basis of accounting described in Note 1 to the financial statements.

  16. Consistency between verbal and non-verbal affective cues: a clue to speaker credibility.

    Science.gov (United States)

    Gillis, Randall L; Nilsen, Elizabeth S

    2017-06-01

    Listeners are exposed to inconsistencies in communication; for example, when speakers' words (i.e. verbal) are discrepant with their demonstrated emotions (i.e. non-verbal). Such inconsistencies introduce ambiguity, which may render a speaker to be a less credible source of information. Two experiments examined whether children make credibility discriminations based on the consistency of speakers' affect cues. In Experiment 1, school-age children (7- to 8-year-olds) preferred to solicit information from consistent speakers (e.g. those who provided a negative statement with negative affect), over novel speakers, to a greater extent than they preferred to solicit information from inconsistent speakers (e.g. those who provided a negative statement with positive affect) over novel speakers. Preschoolers (4- to 5-year-olds) did not demonstrate this preference. Experiment 2 showed that school-age children's ratings of speakers were influenced by speakers' affect consistency when the attribute being judged was related to information acquisition (speakers' believability, "weird" speech), but not general characteristics (speakers' friendliness, likeability). Together, findings suggest that school-age children are sensitive to, and use, the congruency of affect cues to determine whether individuals are credible sources of information.

  17. A consistent interpretation of quantum mechanics

    International Nuclear Information System (INIS)

    Omnes, Roland

    1990-01-01

    Some mostly recent theoretical and mathematical advances can be linked together to yield a new consistent interpretation of quantum mechanics. It relies upon a unique and universal interpretative rule of a logical character which is based upon Griffiths consistent history. Some new results in semi-classical physics allow classical physics to be derived from this rule, including its logical aspects, and to prove accordingly the existence of determinism within the quantum framework. Together with decoherence, this can be used to retrieve the existence of facts, despite the probabilistic character of the theory. Measurement theory can then be made entirely deductive. It is accordingly found that wave packet reduction is a logical property, whereas one can always choose to avoid using it. The practical consequences of this interpretation are most often in agreement with the Copenhagen formulation but they can be proved never to give rise to any logical inconsistency or paradox. (author)

  18. Self-consistency in Capital Markets

    Science.gov (United States)

    Benbrahim, Hamid

    2013-03-01

    Capital Markets are considered, at least in theory, information engines whereby traders contribute to price formation with their diverse perspectives. Regardless whether one believes in efficient market theory on not, actions by individual traders influence prices of securities, which in turn influence actions by other traders. This influence is exerted through a number of mechanisms including portfolio balancing, margin maintenance, trend following, and sentiment. As a result market behaviors emerge from a number of mechanisms ranging from self-consistency due to wisdom of the crowds and self-fulfilling prophecies, to more chaotic behavior resulting from dynamics similar to the three body system, namely the interplay between equities, options, and futures. This talk will address questions and findings regarding the search for self-consistency in capital markets.

  19. Student Effort, Consistency and Online Performance

    Directory of Open Access Journals (Sweden)

    Hilde Patron

    2011-07-01

    Full Text Available This paper examines how student effort, consistency, motivation, and marginal learning, influence student grades in an online course. We use data from eleven Microeconomics courses taught online for a total of 212 students. Our findings show that consistency, or less time variation, is a statistically significant explanatory variable, whereas effort, or total minutes spent online, is not. Other independent variables include GPA and the difference between a pre-test and a post-test. The GPA is used as a measure of motivation, and the difference between a post-test and pre-test as marginal learning. As expected, the level of motivation is found statistically significant at a 99% confidence level, and marginal learning is also significant at a 95% level.

  20. Consistent thermodynamic properties of lipids systems

    DEFF Research Database (Denmark)

    Cunico, Larissa; Ceriani, Roberta; Sarup, Bent

    different pressures, with azeotrope behavior observed. Available thermodynamic consistency tests for TPx data were applied before performing parameter regressions for Wilson, NRTL, UNIQUAC and original UNIFAC models. The relevance of enlarging experimental databank of lipids systems data in order to improve......Physical and thermodynamic properties of pure components and their mixtures are the basic requirement for process design, simulation, and optimization. In the case of lipids, our previous works[1-3] have indicated a lack of experimental data for pure components and also for their mixtures...... the performance of predictive thermodynamic models was confirmed in this work by analyzing the calculated values of original UNIFAC model. For solid-liquid equilibrium (SLE) data, new consistency tests have been developed [2]. Some of the developed tests were based in the quality tests proposed for VLE data...

  1. Consistency relation for cosmic magnetic fields

    DEFF Research Database (Denmark)

    Jain, R. K.; Sloth, M. S.

    2012-01-01

    If cosmic magnetic fields are indeed produced during inflation, they are likely to be correlated with the scalar metric perturbations that are responsible for the cosmic microwave background anisotropies and large scale structure. Within an archetypical model of inflationary magnetogenesis, we show...... that there exists a new simple consistency relation for the non-Gaussian cross correlation function of the scalar metric perturbation with two powers of the magnetic field in the squeezed limit where the momentum of the metric perturbation vanishes. We emphasize that such a consistency relation turns out...... to be extremely useful to test some recent calculations in the literature. Apart from primordial non-Gaussianity induced by the curvature perturbations, such a cross correlation might provide a new observational probe of inflation and can in principle reveal the primordial nature of cosmic magnetic fields. DOI...

  2. Consistent Estimation of Partition Markov Models

    Directory of Open Access Journals (Sweden)

    Jesús E. García

    2017-04-01

    Full Text Available The Partition Markov Model characterizes the process by a partition L of the state space, where the elements in each part of L share the same transition probability to an arbitrary element in the alphabet. This model aims to answer the following questions: what is the minimal number of parameters needed to specify a Markov chain and how to estimate these parameters. In order to answer these questions, we build a consistent strategy for model selection which consist of: giving a size n realization of the process, finding a model within the Partition Markov class, with a minimal number of parts to represent the process law. From the strategy, we derive a measure that establishes a metric in the state space. In addition, we show that if the law of the process is Markovian, then, eventually, when n goes to infinity, L will be retrieved. We show an application to model internet navigation patterns.

  3. Internal Branding and Employee Brand Consistent Behaviours

    DEFF Research Database (Denmark)

    Mazzei, Alessandra; Ravazzani, Silvia

    2017-01-01

    constitutive processes. In particular, the paper places emphasis on the role and kinds of communication practices as a central part of the nonnormative and constitutive internal branding process. The paper also discusses an empirical study based on interviews with 32 Italian and American communication managers...... and 2 focus groups with Italian communication managers. Findings show that, in order to enhance employee brand consistent behaviours, the most effective communication practices are those characterised as enablement-oriented. Such a communication creates the organizational conditions adequate to sustain......Employee behaviours conveying brand values, named brand consistent behaviours, affect the overall brand evaluation. Internal branding literature highlights a knowledge gap in terms of communication practices intended to sustain such behaviours. This study contributes to the development of a non...

  4. Self-consistent velocity dependent effective interactions

    International Nuclear Information System (INIS)

    Kubo, Takayuki; Sakamoto, Hideo; Kammuri, Tetsuo; Kishimoto, Teruo.

    1993-09-01

    The field coupling method is extended to a system with a velocity dependent mean potential. By means of this method, we can derive the effective interactions which are consistent with the mean potential. The self-consistent velocity dependent effective interactions are applied to the microscopic analysis of the structures of giant dipole resonances (GDR) of 148,154 Sm, of the first excited 2 + states of Sn isotopes and of the first excited 3 - states of Mo isotopes. It is clarified that the interactions play crucial roles in describing the splitting of the resonant structure of GDR peaks, in restoring the energy weighted sum rule values, and in reducing B (Eλ) values. (author)

  5. Evaluating Temporal Consistency in Marine Biodiversity Hotspots

    OpenAIRE

    Piacenza, Susan E.; Thurman, Lindsey L.; Barner, Allison K.; Benkwitt, Cassandra E.; Boersma, Kate S.; Cerny-Chipman, Elizabeth B.; Ingeman, Kurt E.; Kindinger, Tye L.; Lindsley, Amy J.; Nelson, Jake; Reimer, Jessica N.; Rowe, Jennifer C.; Shen, Chenchen; Thompson, Kevin A.; Heppell, Selina S.

    2015-01-01

    With the ongoing crisis of biodiversity loss and limited resources for conservation, the concept of biodiversity hotspots has been useful in determining conservation priority areas. However, there has been limited research into how temporal variability in biodiversity may influence conservation area prioritization. To address this information gap, we present an approach to evaluate the temporal consistency of biodiversity hotspots in large marine ecosystems. Using a large scale, public monito...

  6. Cloud Standardization: Consistent Business Processes and Information

    Directory of Open Access Journals (Sweden)

    Razvan Daniel ZOTA

    2013-01-01

    Full Text Available Cloud computing represents one of the latest emerging trends in distributed computing that enables the existence of hardware infrastructure and software applications as services. The present paper offers a general approach to the cloud computing standardization as a mean of improving the speed of adoption for the cloud technologies. Moreover, this study tries to show out how organizations may achieve more consistent business processes while operating with cloud computing technologies.

  7. Consistency Analysis of Nearest Subspace Classifier

    OpenAIRE

    Wang, Yi

    2015-01-01

    The Nearest subspace classifier (NSS) finds an estimation of the underlying subspace within each class and assigns data points to the class that corresponds to its nearest subspace. This paper mainly studies how well NSS can be generalized to new samples. It is proved that NSS is strongly consistent under certain assumptions. For completeness, NSS is evaluated through experiments on various simulated and real data sets, in comparison with some other linear model based classifiers. It is also ...

  8. Consistency relations in effective field theory

    Energy Technology Data Exchange (ETDEWEB)

    Munshi, Dipak; Regan, Donough, E-mail: D.Munshi@sussex.ac.uk, E-mail: D.Regan@sussex.ac.uk [Astronomy Centre, School of Mathematical and Physical Sciences, University of Sussex, Brighton BN1 9QH (United Kingdom)

    2017-06-01

    The consistency relations in large scale structure relate the lower-order correlation functions with their higher-order counterparts. They are direct outcome of the underlying symmetries of a dynamical system and can be tested using data from future surveys such as Euclid. Using techniques from standard perturbation theory (SPT), previous studies of consistency relation have concentrated on continuity-momentum (Euler)-Poisson system of an ideal fluid. We investigate the consistency relations in effective field theory (EFT) which adjusts the SPT predictions to account for the departure from the ideal fluid description on small scales. We provide detailed results for the 3D density contrast δ as well as the scaled divergence of velocity θ-bar . Assuming a ΛCDM background cosmology, we find the correction to SPT results becomes important at k ∼> 0.05 h/Mpc and that the suppression from EFT to SPT results that scales as square of the wave number k , can reach 40% of the total at k ≈ 0.25 h/Mpc at z = 0. We have also investigated whether effective field theory corrections to models of primordial non-Gaussianity can alter the squeezed limit behaviour, finding the results to be rather insensitive to these counterterms. In addition, we present the EFT corrections to the squeezed limit of the bispectrum in redshift space which may be of interest for tests of theories of modified gravity.

  9. Consistent probabilities in loop quantum cosmology

    International Nuclear Information System (INIS)

    Craig, David A; Singh, Parampreet

    2013-01-01

    A fundamental issue for any quantum cosmological theory is to specify how probabilities can be assigned to various quantum events or sequences of events such as the occurrence of singularities or bounces. In previous work, we have demonstrated how this issue can be successfully addressed within the consistent histories approach to quantum theory for Wheeler–DeWitt-quantized cosmological models. In this work, we generalize that analysis to the exactly solvable loop quantization of a spatially flat, homogeneous and isotropic cosmology sourced with a massless, minimally coupled scalar field known as sLQC. We provide an explicit, rigorous and complete decoherent-histories formulation for this model and compute the probabilities for the occurrence of a quantum bounce versus a singularity. Using the scalar field as an emergent internal time, we show for generic states that the probability for a singularity to occur in this model is zero, and that of a bounce is unity, complementing earlier studies of the expectation values of the volume and matter density in this theory. We also show from the consistent histories point of view that all states in this model, whether quantum or classical, achieve arbitrarily large volume in the limit of infinite ‘past’ or ‘future’ scalar ‘time’, in the sense that the wave function evaluated at any arbitrary fixed value of the volume vanishes in that limit. Finally, we briefly discuss certain misconceptions concerning the utility of the consistent histories approach in these models. (paper)

  10. Orthology and paralogy constraints: satisfiability and consistency.

    Science.gov (United States)

    Lafond, Manuel; El-Mabrouk, Nadia

    2014-01-01

    A variety of methods based on sequence similarity, reconciliation, synteny or functional characteristics, can be used to infer orthology and paralogy relations between genes of a given gene family  G. But is a given set  C of orthology/paralogy constraints possible, i.e., can they simultaneously co-exist in an evolutionary history for  G? While previous studies have focused on full sets of constraints, here we consider the general case where  C does not necessarily involve a constraint for each pair of genes. The problem is subdivided in two parts: (1) Is  C satisfiable, i.e. can we find an event-labeled gene tree G inducing  C? (2) Is there such a G which is consistent, i.e., such that all displayed triplet phylogenies are included in a species tree? Previous results on the Graph sandwich problem can be used to answer to (1), and we provide polynomial-time algorithms for satisfiability and consistency with a given species tree. We also describe a new polynomial-time algorithm for the case of consistency with an unknown species tree and full knowledge of pairwise orthology/paralogy relationships, as well as a branch-and-bound algorithm in the case when unknown relations are present. We show that our algorithms can be used in combination with ProteinOrtho, a sequence similarity-based orthology detection tool, to extract a set of robust orthology/paralogy relationships.

  11. Consistency of color representation in smart phones.

    Science.gov (United States)

    Dain, Stephen J; Kwan, Benjamin; Wong, Leslie

    2016-03-01

    One of the barriers to the construction of consistent computer-based color vision tests has been the variety of monitors and computers. Consistency of color on a variety of screens has necessitated calibration of each setup individually. Color vision examination with a carefully controlled display has, as a consequence, been a laboratory rather than a clinical activity. Inevitably, smart phones have become a vehicle for color vision tests. They have the advantage that the processor and screen are associated and there are fewer models of smart phones than permutations of computers and monitors. Colorimetric consistency of display within a model may be a given. It may extend across models from the same manufacturer but is unlikely to extend between manufacturers especially where technologies vary. In this study, we measured the same set of colors in a JPEG file displayed on 11 samples of each of four models of smart phone (iPhone 4s, iPhone5, Samsung Galaxy S3, and Samsung Galaxy S4) using a Photo Research PR-730. The iPhones are white LED backlit LCD and the Samsung are OLEDs. The color gamut varies between models and comparison with sRGB space shows 61%, 85%, 117%, and 110%, respectively. The iPhones differ markedly from the Samsungs and from one another. This indicates that model-specific color lookup tables will be needed. Within each model, the primaries were quite consistent (despite the age of phone varying within each sample). The worst case in each model was the blue primary; the 95th percentile limits in the v' coordinate were ±0.008 for the iPhone 4 and ±0.004 for the other three models. The u'v' variation in white points was ±0.004 for the iPhone4 and ±0.002 for the others, although the spread of white points between models was u'v'±0.007. The differences are essentially the same for primaries at low luminance. The variation of colors intermediate between the primaries (e.g., red-purple, orange) mirror the variation in the primaries. The variation in

  12. The Twenty Statement Test in Teacher Development

    Directory of Open Access Journals (Sweden)

    Ahmet Aypay

    2011-10-01

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

  13. The Twenty Statement Test in Teacher Development

    Directory of Open Access Journals (Sweden)

    Ahmet Aypay

    2011-04-01

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

  14. An Official American Thoracic Society Research Statement

    DEFF Research Database (Denmark)

    Slatore, Christopher G; Horeweg, Nanda; Jett, James R

    2015-01-01

    BACKGROUND: Pulmonary nodules are frequently detected during diagnostic chest imaging and as a result of lung cancer screening. Current guidelines for their evaluation are largely based on low-quality evidence, and patients and clinicians could benefit from more research in this area. METHODS......: In this research statement from the American Thoracic Society, a multidisciplinary group of clinicians, researchers, and patient advocates reviewed available evidence for pulmonary nodule evaluation, characterized six focus areas to direct future research efforts, and identified fundamental gaps in knowledge...... demographic and nodule characteristics with patient-level outcomes. Methods to share data from registries are also necessary. CONCLUSIONS: This statement may help researchers to develop impactful and innovative research projects and enable funders to better judge research proposals. We hope...

  15. Do Health Systems Have Consistent Performance Across Locations and Is Consistency Associated With Higher Performance?

    Science.gov (United States)

    Crespin, Daniel J; Christianson, Jon B; McCullough, Jeffrey S; Finch, Michael D

    This study addresses whether health systems have consistent diabetes care performance across their ambulatory clinics and whether increasing consistency is associated with improvements in clinic performance. Study data included 2007 to 2013 diabetes care intermediate outcome measures for 661 ambulatory clinics in Minnesota and bordering states. Health systems provided more consistent performance, as measured by the standard deviation of performance for clinics in a system, relative to propensity score-matched proxy systems created for comparison purposes. No evidence was found that improvements in consistency were associated with higher clinic performance. The combination of high performance and consistent care is likely to enhance a health system's brand reputation, allowing it to better mitigate the financial risks of consumers seeking care outside the organization. These results suggest that larger health systems are most likely to deliver the combination of consistent and high-performance care. Future research should explore the mechanisms that drive consistent care within health systems.

  16. Mission statement for the Engineering Test Facility

    International Nuclear Information System (INIS)

    1979-10-01

    This Mission Statement defines the ETF activity during its operating life. The results of those operations must provide the data, knowledge, experience, and confidence to continue to the next steps beyond ETF in making fusion power a viable energy option. The results from the ETF mission (operations are assumed to start early in the 1990's) are to bridge the gap between the base of magnetic fusion knowledge at the start of operations and that reqired to design the EPR/DEMO devices

  17. 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.

  18. Lepreau 2 environmental impact statement. Supplemental information

    International Nuclear Information System (INIS)

    1984-09-01

    This report contains supplemental information to the Environmental Impact Statement that was issued on the proposed second nuclear generating station Point Lepreau-2 in New Brunswick, Canada. Some issues dealt with here are the terrestrial and aquatic impacts of radioactive and thermal releases to the environment, radiation safety for the human population, socio-economic impacts on the region in regards to housing, social services and employment, and monitoring programs for all aspects of the development, construction and operation of the plant

  19. Environmental Statement. Oswego Steam Station. Unit 5.

    Science.gov (United States)

    1971-12-27

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

  20. [Statement of fair retribution in medical oaths].

    Science.gov (United States)

    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.

  1. The 7 Aarhus Statements on Climate Change

    Science.gov (United States)

    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.

  2. Evaluating Temporal Consistency in Marine Biodiversity Hotspots.

    Science.gov (United States)

    Piacenza, Susan E; Thurman, Lindsey L; Barner, Allison K; Benkwitt, Cassandra E; Boersma, Kate S; Cerny-Chipman, Elizabeth B; Ingeman, Kurt E; Kindinger, Tye L; Lindsley, Amy J; Nelson, Jake; Reimer, Jessica N; Rowe, Jennifer C; Shen, Chenchen; Thompson, Kevin A; Heppell, Selina S

    2015-01-01

    With the ongoing crisis of biodiversity loss and limited resources for conservation, the concept of biodiversity hotspots has been useful in determining conservation priority areas. However, there has been limited research into how temporal variability in biodiversity may influence conservation area prioritization. To address this information gap, we present an approach to evaluate the temporal consistency of biodiversity hotspots in large marine ecosystems. Using a large scale, public monitoring dataset collected over an eight year period off the US Pacific Coast, we developed a methodological approach for avoiding biases associated with hotspot delineation. We aggregated benthic fish species data from research trawls and calculated mean hotspot thresholds for fish species richness and Shannon's diversity indices over the eight year dataset. We used a spatial frequency distribution method to assign hotspot designations to the grid cells annually. We found no areas containing consistently high biodiversity through the entire study period based on the mean thresholds, and no grid cell was designated as a hotspot for greater than 50% of the time-series. To test if our approach was sensitive to sampling effort and the geographic extent of the survey, we followed a similar routine for the northern region of the survey area. Our finding of low consistency in benthic fish biodiversity hotspots over time was upheld, regardless of biodiversity metric used, whether thresholds were calculated per year or across all years, or the spatial extent for which we calculated thresholds and identified hotspots. Our results suggest that static measures of benthic fish biodiversity off the US West Coast are insufficient for identification of hotspots and that long-term data are required to appropriately identify patterns of high temporal variability in biodiversity for these highly mobile taxa. Given that ecological communities are responding to a changing climate and other

  3. Self-consistent gravitational self-force

    International Nuclear Information System (INIS)

    Pound, Adam

    2010-01-01

    I review the problem of motion for small bodies in general relativity, with an emphasis on developing a self-consistent treatment of the gravitational self-force. An analysis of the various derivations extant in the literature leads me to formulate an asymptotic expansion in which the metric is expanded while a representative worldline is held fixed. I discuss the utility of this expansion for both exact point particles and asymptotically small bodies, contrasting it with a regular expansion in which both the metric and the worldline are expanded. Based on these preliminary analyses, I present a general method of deriving self-consistent equations of motion for arbitrarily structured (sufficiently compact) small bodies. My method utilizes two expansions: an inner expansion that keeps the size of the body fixed, and an outer expansion that lets the body shrink while holding its worldline fixed. By imposing the Lorenz gauge, I express the global solution to the Einstein equation in the outer expansion in terms of an integral over a worldtube of small radius surrounding the body. Appropriate boundary data on the tube are determined from a local-in-space expansion in a buffer region where both the inner and outer expansions are valid. This buffer-region expansion also results in an expression for the self-force in terms of irreducible pieces of the metric perturbation on the worldline. Based on the global solution, these pieces of the perturbation can be written in terms of a tail integral over the body's past history. This approach can be applied at any order to obtain a self-consistent approximation that is valid on long time scales, both near and far from the small body. I conclude by discussing possible extensions of my method and comparing it to alternative approaches.

  4. Consistency Checking of Web Service Contracts

    DEFF Research Database (Denmark)

    Cambronero, M. Emilia; Okika, Joseph C.; Ravn, Anders Peter

    2008-01-01

    Behavioural properties are analyzed for web service contracts formulated in Business Process Execution Language (BPEL) and Choreography Description Language (CDL). The key result reported is an automated technique to check consistency between protocol aspects of the contracts. The contracts...... are abstracted to (timed) automata and from there a simulation is set up, which is checked using automated tools for analyzing networks of finite state processes. Here we use the Concurrency Work Bench. The proposed techniques are illustrated with a case study that include otherwise difficult to analyze fault...

  5. A method for consistent precision radiation therapy

    International Nuclear Information System (INIS)

    Leong, J.

    1985-01-01

    Using a meticulous setup procedure in which repeated portal films were taken before each treatment until satisfactory portal verifications were obtained, a high degree of precision in patient positioning was achieved. A fluctuation from treatment to treatment, over 11 treatments, of less than +-0.10 cm (S.D.) for anatomical points inside the treatment field was obtained. This, however, only applies to specific anatomical points selected for this positioning procedure and does not apply to all points within the portal. We have generalized this procedure and have suggested a means by which any target volume can be consistently positioned which may approach this degree of precision. (orig.)

  6. Gentzen's centenary the quest for consistency

    CERN Document Server

    Rathjen, Michael

    2015-01-01

    Gerhard Gentzen has been described as logic’s lost genius, whom Gödel called a better logician than himself. This work comprises articles by leading proof theorists, attesting to Gentzen’s enduring legacy to mathematical logic and beyond. The contributions range from philosophical reflections and re-evaluations of Gentzen’s original consistency proofs to the most recent developments in proof theory. Gentzen founded modern proof theory. His sequent calculus and natural deduction system beautifully explain the deep symmetries of logic. They underlie modern developments in computer science such as automated theorem proving and type theory.

  7. Two consistent calculations of the Weinberg angle

    International Nuclear Information System (INIS)

    Fairlie, D.B.

    1979-01-01

    The Weinberg-Salam theory is reformulated as a pure Yang-Mills theory in a six-dimensional space, the Higgs field being interpreted as gauge potentials in the additional dimensions. Viewed in this way, the condition that the Higgs field transforms as a U(1) representation of charge one is equivalent to requiring a value of 30 0 C for the Weinberg angle. A second consistent determination comes from the idea borrowed from monopole theory that the electromagnetic field is in the direction of the Higgs field. (Author)

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

    Science.gov (United States)

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

    2007-04-01

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

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

    Science.gov (United States)

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

    2015-04-01

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

  10. Consensus statement on injury definitions and data collection procedures for studies of injuries in rugby union

    Science.gov (United States)

    Fuller, Colin W; Molloy, Michael G; Bagate, Christian; Bahr, Roald; Brooks, John H M; Donson, Hilton; Kemp, Simon P T; McCrory, Paul; McIntosh, Andrew S; Meeuwisse, Willem H; Quarrie, Kenneth L; Raftery, Martin; Wiley, Preston

    2007-01-01

    Wide variations in the definitions and methodologies used for studies of injuries in rugby union have created inconsistencies in reported data and made interstudy comparisons of results difficult. The International Rugby Board established a Rugby Injury Consensus Group (RICG) to reach an agreement on the appropriate definitions and methodologies to standardise the recording of injuries and reporting of studies in rugby union. The RICG reviewed the consensus definitions and methodologies previously published for football (soccer) at a meeting in Dublin in order to assess their suitability for and application to rugby union. Following this meeting, iterative draft statements were prepared and circulated to members of the RICG for comment; a follow‐up meeting was arranged in Dublin, at which time all definitions and procedures were finalised. At this stage, all authors confirmed their agreement with the consensus statement. The agreed document was presented to and approved by the International Rugby Board Council. Agreement was reached on definitions for injury, recurrent injury, non‐fatal catastrophic injury, and training and match exposures, together with criteria for classifying injuries in terms of severity, location, type, diagnosis and causation. The definitions and methodology presented in this consensus statement for rugby union are similar to those proposed for football. Adoption of the proposals presented in this consensus statement should ensure that more consistent and comparable results will be obtained from studies of injuries within rugby union. PMID:17452684

  11. [The ALANAM statement on public health policy].

    Science.gov (United States)

    Goic, Alejando; Armas, Rodolfo

    2010-12-01

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

  12. Consistent resolution of some relativistic quantum paradoxes

    International Nuclear Information System (INIS)

    Griffiths, Robert B.

    2002-01-01

    A relativistic version of the (consistent or decoherent) histories approach to quantum theory is developed on the basis of earlier work by Hartle, and used to discuss relativistic forms of the paradoxes of spherical wave packet collapse, Bohm's formulation of the Einstein-Podolsky-Rosen paradox, and Hardy's paradox. It is argued that wave function collapse is not needed for introducing probabilities into relativistic quantum mechanics, and in any case should never be thought of as a physical process. Alternative approaches to stochastic time dependence can be used to construct a physical picture of the measurement process that is less misleading than collapse models. In particular, one can employ a coarse-grained but fully quantum-mechanical description in which particles move along trajectories, with behavior under Lorentz transformations the same as in classical relativistic physics, and detectors are triggered by particles reaching them along such trajectories. States entangled between spacelike separate regions are also legitimate quantum descriptions, and can be consistently handled by the formalism presented here. The paradoxes in question arise because of using modes of reasoning which, while correct for classical physics, are inconsistent with the mathematical structure of quantum theory, and are resolved (or tamed) by using a proper quantum analysis. In particular, there is no need to invoke, nor any evidence for, mysterious long-range superluminal influences, and thus no incompatibility, at least from this source, between relativity theory and quantum mechanics

  13. Self-consistent model of confinement

    International Nuclear Information System (INIS)

    Swift, A.R.

    1988-01-01

    A model of the large-spatial-distance, zero--three-momentum, limit of QCD is developed from the hypothesis that there is an infrared singularity. Single quarks and gluons do not propagate because they have infinite energy after renormalization. The Hamiltonian formulation of the path integral is used to quantize QCD with physical, nonpropagating fields. Perturbation theory in the infrared limit is simplified by the absence of self-energy insertions and by the suppression of large classes of diagrams due to vanishing propagators. Remaining terms in the perturbation series are resummed to produce a set of nonlinear, renormalizable integral equations which fix both the confining interaction and the physical propagators. Solutions demonstrate the self-consistency of the concepts of an infrared singularity and nonpropagating fields. The Wilson loop is calculated to provide a general proof of confinement. Bethe-Salpeter equations for quark-antiquark pairs and for two gluons have finite-energy solutions in the color-singlet channel. The choice of gauge is addressed in detail. Large classes of corrections to the model are discussed and shown to support self-consistency

  14. Subgame consistent cooperation a comprehensive treatise

    CERN Document Server

    Yeung, David W K

    2016-01-01

    Strategic behavior in the human and social world has been increasingly recognized in theory and practice. It is well known that non-cooperative behavior could lead to suboptimal or even highly undesirable outcomes. Cooperation suggests the possibility of obtaining socially optimal solutions and the calls for cooperation are prevalent in real-life problems. Dynamic cooperation cannot be sustainable if there is no guarantee that the agreed upon optimality principle at the beginning is maintained throughout the cooperation duration. It is due to the lack of this kind of guarantees that cooperative schemes fail to last till its end or even fail to get started. The property of subgame consistency in cooperative dynamic games and the corresponding solution mechanism resolve this “classic” problem in game theory. This book is a comprehensive treatise on subgame consistent dynamic cooperation covering the up-to-date state of the art analyses in this important topic. It sets out to provide the theory, solution tec...

  15. Sludge characterization: the role of physical consistency

    Energy Technology Data Exchange (ETDEWEB)

    Spinosa, Ludovico; Wichmann, Knut

    2003-07-01

    The physical consistency is an important parameter in sewage sludge characterization as it strongly affects almost all treatment, utilization and disposal operations. In addition, in many european Directives a reference to the physical consistency is reported as a characteristic to be evaluated for fulfilling the regulations requirements. Further, in many analytical methods for sludge different procedures are indicated depending on whether a sample is liquid or not, is solid or not. Three physical behaviours (liquid, paste-like and solid) can be observed with sludges, so the development of analytical procedures to define the boundary limit between liquid and paste-like behaviours (flowability) and that between solid and paste-like ones (solidity) is of growing interest. Several devices can be used for evaluating the flowability and solidity properties, but often they are costly and difficult to be operated in the field. Tests have been carried out to evaluate the possibility to adopt a simple extrusion procedure for flowability measurements, and a Vicat needle for solidity ones. (author)

  16. Consistent mutational paths predict eukaryotic thermostability

    Directory of Open Access Journals (Sweden)

    van Noort Vera

    2013-01-01

    Full Text Available Abstract Background Proteomes of thermophilic prokaryotes have been instrumental in structural biology and successfully exploited in biotechnology, however many proteins required for eukaryotic cell function are absent from bacteria or archaea. With Chaetomium thermophilum, Thielavia terrestris and Thielavia heterothallica three genome sequences of thermophilic eukaryotes have been published. Results Studying the genomes and proteomes of these thermophilic fungi, we found common strategies of thermal adaptation across the different kingdoms of Life, including amino acid biases and a reduced genome size. A phylogenetics-guided comparison of thermophilic proteomes with those of other, mesophilic Sordariomycetes revealed consistent amino acid substitutions associated to thermophily that were also present in an independent lineage of thermophilic fungi. The most consistent pattern is the substitution of lysine by arginine, which we could find in almost all lineages but has not been extensively used in protein stability engineering. By exploiting mutational paths towards the thermophiles, we could predict particular amino acid residues in individual proteins that contribute to thermostability and validated some of them experimentally. By determining the three-dimensional structure of an exemplar protein from C. thermophilum (Arx1, we could also characterise the molecular consequences of some of these mutations. Conclusions The comparative analysis of these three genomes not only enhances our understanding of the evolution of thermophily, but also provides new ways to engineer protein stability.

  17. Consistency of extreme flood estimation approaches

    Science.gov (United States)

    Felder, Guido; Paquet, Emmanuel; Penot, David; Zischg, Andreas; Weingartner, Rolf

    2017-04-01

    Estimations of low-probability flood events are frequently used for the planning of infrastructure as well as for determining the dimensions of flood protection measures. There are several well-established methodical procedures to estimate low-probability floods. However, a global assessment of the consistency of these methods is difficult to achieve, the "true value" of an extreme flood being not observable. Anyway, a detailed comparison performed on a given case study brings useful information about the statistical and hydrological processes involved in different methods. In this study, the following three different approaches for estimating low-probability floods are compared: a purely statistical approach (ordinary extreme value statistics), a statistical approach based on stochastic rainfall-runoff simulation (SCHADEX method), and a deterministic approach (physically based PMF estimation). These methods are tested for two different Swiss catchments. The results and some intermediate variables are used for assessing potential strengths and weaknesses of each method, as well as for evaluating the consistency of these methods.

  18. Consistent biokinetic models for the actinide elements

    International Nuclear Information System (INIS)

    Leggett, R.W.

    2001-01-01

    The biokinetic models for Th, Np, Pu, Am and Cm currently recommended by the International Commission on Radiological Protection (ICRP) were developed within a generic framework that depicts gradual burial of skeletal activity in bone volume, depicts recycling of activity released to blood and links excretion to retention and translocation of activity. For other actinide elements such as Ac, Pa, Bk, Cf and Es, the ICRP still uses simplistic retention models that assign all skeletal activity to bone surface and depicts one-directional flow of activity from blood to long-term depositories to excreta. This mixture of updated and older models in ICRP documents has led to inconsistencies in dose estimates and interpretation of bioassay for radionuclides with reasonably similar biokinetics. This paper proposes new biokinetic models for Ac, Pa, Bk, Cf and Es that are consistent with the updated models for Th, Np, Pu, Am and Cm. The proposed models are developed within the ICRP's generic model framework for bone-surface-seeking radionuclides, and an effort has been made to develop parameter values that are consistent with results of comparative biokinetic data on the different actinide elements. (author)

  19. 75 FR 6175 - Notice of Intent to Prepare an Environmental Impact Statement on the Effects of Oil and Gas...

    Science.gov (United States)

    2010-02-08

    ... effects over a longer time frame, consider a more reasonable range of alternatives consistent with our... traditional knowledge in the decision- making process Effectiveness and feasibility of marine mammal... Intent to Prepare an Environmental Impact Statement on the Effects of Oil and Gas Activities in the...

  20. Consistency across repeated eyewitness interviews: contrasting police detectives' beliefs with actual eyewitness performance.

    Science.gov (United States)

    Krix, Alana C; Sauerland, Melanie; Lorei, Clemens; Rispens, Imke

    2015-01-01

    In the legal system, inconsistencies in eyewitness accounts are often used to discredit witnesses' credibility. This is at odds with research findings showing that witnesses frequently report reminiscent details (details previously unrecalled) at an accuracy rate that is nearly as high as for consistently recalled information. The present study sought to put the validity of beliefs about recall consistency to a test by directly comparing them with actual memory performance in two recall attempts. All participants watched a film of a staged theft. Subsequently, the memory group (N = 84) provided one statement immediately after the film (either with the Self-Administered Interview or free recall) and one after a one-week delay. The estimation group (N = 81) consisting of experienced police detectives estimated the recall performance of the memory group. The results showed that actual recall performance was consistently underestimated. Also, a sharp decline of memory performance between recall attempts was assumed by the estimation group whereas actual accuracy remained stable. While reminiscent details were almost as accurate as consistent details, they were estimated to be much less accurate than consistent information and as inaccurate as direct contradictions. The police detectives expressed a great concern that reminiscence was the result of suggestive external influences. In conclusion, it seems that experienced police detectives hold many implicit beliefs about recall consistency that do not correspond with actual recall performance. Recommendations for police trainings are provided. These aim at fostering a differentiated view on eyewitness performance and the inclusion of more comprehensive classes on human memory structure.

  1. Consistency of canonical formulation of Horava gravity

    International Nuclear Information System (INIS)

    Soo, Chopin

    2011-01-01

    Both the non-projectable and projectable version of Horava gravity face serious challenges. In the non-projectable version, the constraint algebra is seemingly inconsistent. The projectable version lacks a local Hamiltonian constraint, thus allowing for an extra graviton mode which can be problematic. A new formulation (based on arXiv:1007.1563) of Horava gravity which is naturally realized as a representation of the master constraint algebra (instead of the Dirac algebra) studied by loop quantum gravity researchers is presented. This formulation yields a consistent canonical theory with first class constraints; and captures the essence of Horava gravity in retaining only spatial diffeomorphisms as the physically relevant non-trivial gauge symmetry. At the same time the local Hamiltonian constraint is equivalently enforced by the master constraint.

  2. Consistency of canonical formulation of Horava gravity

    Energy Technology Data Exchange (ETDEWEB)

    Soo, Chopin, E-mail: cpsoo@mail.ncku.edu.tw [Department of Physics, National Cheng Kung University, Tainan, Taiwan (China)

    2011-09-22

    Both the non-projectable and projectable version of Horava gravity face serious challenges. In the non-projectable version, the constraint algebra is seemingly inconsistent. The projectable version lacks a local Hamiltonian constraint, thus allowing for an extra graviton mode which can be problematic. A new formulation (based on arXiv:1007.1563) of Horava gravity which is naturally realized as a representation of the master constraint algebra (instead of the Dirac algebra) studied by loop quantum gravity researchers is presented. This formulation yields a consistent canonical theory with first class constraints; and captures the essence of Horava gravity in retaining only spatial diffeomorphisms as the physically relevant non-trivial gauge symmetry. At the same time the local Hamiltonian constraint is equivalently enforced by the master constraint.

  3. A consistent thermodynamic database for cement minerals

    International Nuclear Information System (INIS)

    Blanc, P.; Claret, F.; Burnol, A.; Marty, N.; Gaboreau, S.; Tournassat, C.; Gaucher, E.C.; Giffault, E.; Bourbon, X.

    2010-01-01

    work - the formation enthalpy and the Cp(T) function are taken from the literature or estimated - finally, the Log K(T) function is calculated, based on the selected dataset and it is compared to experimental data gathered at different temperatures. Each experimental point is extracted from solution compositions by using PHREEQC with a selection of aqueous complexes, consistent with the Thermochimie database. The selection was tested namely by drawing activity diagrams, allowing to assess phases relations. An example of such a diagram, drawn in the CaO-Al 2 O 3 -SiO 2 -H 2 O system is displayed. It can be seen that low pH concrete alteration proceeds essentially in decreasing the C/S ratio in C-S-H phases to the point where C-S-H are no longer stable and replaced by zeolite, then clay minerals. This evolution corresponds to a decrease in silica activity, which is consistent with the pH decrease, as silica concentration depends essentially on pH. Some rather consistent phase relations have been obtained for the SO 3 -Al 2 O 3 -CaO-CO 2 -H 2 O system. Addition of iron III enlarges the AFm-SO 4 stability field to the low temperature domain, whereas it decreases the pH domain where ettringite is stable. On the other hand, the stability field of katoite remains largely ambiguous, namely with respect to a hydro-garnet/grossular solid solution. With respect to other databases this work was made in consistency with a larger mineral selection, so that it can be used for modelling works in the cement clay interaction context

  4. Evaluating the hydrological consistency of evaporation products

    KAUST Repository

    Lopez Valencia, Oliver Miguel; Houborg, Rasmus; McCabe, Matthew

    2017-01-01

    Advances in space-based observations have provided the capacity to develop regional- to global-scale estimates of evaporation, offering insights into this key component of the hydrological cycle. However, the evaluation of large-scale evaporation retrievals is not a straightforward task. While a number of studies have intercompared a range of these evaporation products by examining the variance amongst them, or by comparison of pixel-scale retrievals against ground-based observations, there is a need to explore more appropriate techniques to comprehensively evaluate remote-sensing-based estimates. One possible approach is to establish the level of product agreement between related hydrological components: for instance, how well do evaporation patterns and response match with precipitation or water storage changes? To assess the suitability of this "consistency"-based approach for evaluating evaporation products, we focused our investigation on four globally distributed basins in arid and semi-arid environments, comprising the Colorado River basin, Niger River basin, Aral Sea basin, and Lake Eyre basin. In an effort to assess retrieval quality, three satellite-based global evaporation products based on different methodologies and input data, including CSIRO-PML, the MODIS Global Evapotranspiration product (MOD16), and Global Land Evaporation: the Amsterdam Methodology (GLEAM), were evaluated against rainfall data from the Global Precipitation Climatology Project (GPCP) along with Gravity Recovery and Climate Experiment (GRACE) water storage anomalies. To ensure a fair comparison, we evaluated consistency using a degree correlation approach after transforming both evaporation and precipitation data into spherical harmonics. Overall we found no persistent hydrological consistency in these dryland environments. Indeed, the degree correlation showed oscillating values between periods of low and high water storage changes, with a phase difference of about 2–3 months

  5. Self-consistent modelling of ICRH

    International Nuclear Information System (INIS)

    Hellsten, T.; Hedin, J.; Johnson, T.; Laxaaback, M.; Tennfors, E.

    2001-01-01

    The performance of ICRH is often sensitive to the shape of the high energy part of the distribution functions of the resonating species. This requires self-consistent calculations of the distribution functions and the wave-field. In addition to the wave-particle interactions and Coulomb collisions the effects of the finite orbit width and the RF-induced spatial transport are found to be important. The inward drift dominates in general even for a symmetric toroidal wave spectrum in the centre of the plasma. An inward drift does not necessarily produce a more peaked heating profile. On the contrary, for low concentrations of hydrogen minority in deuterium plasmas it can even give rise to broader profiles. (author)

  6. Non linear self consistency of microtearing modes

    International Nuclear Information System (INIS)

    Garbet, X.; Mourgues, F.; Samain, A.

    1987-01-01

    The self consistency of a microtearing turbulence is studied in non linear regimes where the ergodicity of the flux lines determines the electron response. The current which sustains the magnetic perturbation via the Ampere law results from the combines action of the radial electric field in the frame where the island chains are static and of the thermal electron diamagnetism. Numerical calculations show that at usual values of β pol in Tokamaks the turbulence can create a diffusion coefficient of order ν th p 2 i where p i is the ion larmor radius and ν th the electron ion collision frequency. On the other hand, collisionless regimes involving special profiles of each mode near the resonant surface seem possible

  7. Consistent evolution in a pedestrian flow

    Science.gov (United States)

    Guan, Junbiao; Wang, Kaihua

    2016-03-01

    In this paper, pedestrian evacuation considering different human behaviors is studied by using a cellular automaton (CA) model combined with the snowdrift game theory. The evacuees are divided into two types, i.e. cooperators and defectors, and two different human behaviors, herding behavior and independent behavior, are investigated. It is found from a large amount of numerical simulations that the ratios of the corresponding evacuee clusters are evolved to consistent states despite 11 typically different initial conditions, which may largely owe to self-organization effect. Moreover, an appropriate proportion of initial defectors who are of herding behavior, coupled with an appropriate proportion of initial defectors who are of rationally independent thinking, are two necessary factors for short evacuation time.

  8. Evaluating the hydrological consistency of evaporation products

    KAUST Repository

    Lopez Valencia, Oliver Miguel

    2017-01-18

    Advances in space-based observations have provided the capacity to develop regional- to global-scale estimates of evaporation, offering insights into this key component of the hydrological cycle. However, the evaluation of large-scale evaporation retrievals is not a straightforward task. While a number of studies have intercompared a range of these evaporation products by examining the variance amongst them, or by comparison of pixel-scale retrievals against ground-based observations, there is a need to explore more appropriate techniques to comprehensively evaluate remote-sensing-based estimates. One possible approach is to establish the level of product agreement between related hydrological components: for instance, how well do evaporation patterns and response match with precipitation or water storage changes? To assess the suitability of this "consistency"-based approach for evaluating evaporation products, we focused our investigation on four globally distributed basins in arid and semi-arid environments, comprising the Colorado River basin, Niger River basin, Aral Sea basin, and Lake Eyre basin. In an effort to assess retrieval quality, three satellite-based global evaporation products based on different methodologies and input data, including CSIRO-PML, the MODIS Global Evapotranspiration product (MOD16), and Global Land Evaporation: the Amsterdam Methodology (GLEAM), were evaluated against rainfall data from the Global Precipitation Climatology Project (GPCP) along with Gravity Recovery and Climate Experiment (GRACE) water storage anomalies. To ensure a fair comparison, we evaluated consistency using a degree correlation approach after transforming both evaporation and precipitation data into spherical harmonics. Overall we found no persistent hydrological consistency in these dryland environments. Indeed, the degree correlation showed oscillating values between periods of low and high water storage changes, with a phase difference of about 2–3 months

  9. Thermodynamically consistent model calibration in chemical kinetics

    Directory of Open Access Journals (Sweden)

    Goutsias John

    2011-05-01

    Full Text Available Abstract Background The dynamics of biochemical reaction systems are constrained by the fundamental laws of thermodynamics, which impose well-defined relationships among the reaction rate constants characterizing these systems. Constructing biochemical reaction systems from experimental observations often leads to parameter values that do not satisfy the necessary thermodynamic constraints. This can result in models that are not physically realizable and may lead to inaccurate, or even erroneous, descriptions of cellular function. Results We introduce a thermodynamically consistent model calibration (TCMC method that can be effectively used to provide thermodynamically feasible values for the parameters of an open biochemical reaction system. The proposed method formulates the model calibration problem as a constrained optimization problem that takes thermodynamic constraints (and, if desired, additional non-thermodynamic constraints into account. By calculating thermodynamically feasible values for the kinetic parameters of a well-known model of the EGF/ERK signaling cascade, we demonstrate the qualitative and quantitative significance of imposing thermodynamic constraints on these parameters and the effectiveness of our method for accomplishing this important task. MATLAB software, using the Systems Biology Toolbox 2.1, can be accessed from http://www.cis.jhu.edu/~goutsias/CSS lab/software.html. An SBML file containing the thermodynamically feasible EGF/ERK signaling cascade model can be found in the BioModels database. Conclusions TCMC is a simple and flexible method for obtaining physically plausible values for the kinetic parameters of open biochemical reaction systems. It can be effectively used to recalculate a thermodynamically consistent set of parameter values for existing thermodynamically infeasible biochemical reaction models of cellular function as well as to estimate thermodynamically feasible values for the parameters of new

  10. 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

  11. Plagiarism in Personal Statements of Anesthesiology Residency Applicants.

    Science.gov (United States)

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

    2016-02-15

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

  12. Exploring the Consistent behavior of Information Services

    Directory of Open Access Journals (Sweden)

    Kapidakis Sarantos

    2016-01-01

    Full Text Available Computer services are normally assumed to work well all the time. This usually happens for crucial services like bank electronic services, but not necessarily so for others, that there is no commercial interest in their operation. In this work we examined the operation and the errors of information services and tried to find clues that will help predicting the consistency of the behavior and the quality of the harvesting, which is harder because of the transient conditions and the many services and the huge amount of harvested information. We found many unexpected situations. The services that always successfully satisfy a request may in fact return part of it. A significant part of the OAI services have ceased working while many other serves occasionally fail to respond. Some services fail in the same way each time, and we pronounce them dead, as we do not see a way to overcome that. Others also always, or sometimes fail, but not in the same way, and we hope that their behavior is affected by temporary factors, that may improve later on. We categorized the services into classes, to study their behavior in more detail.

  13. A Consistent Phylogenetic Backbone for the Fungi

    Science.gov (United States)

    Ebersberger, Ingo; de Matos Simoes, Ricardo; Kupczok, Anne; Gube, Matthias; Kothe, Erika; Voigt, Kerstin; von Haeseler, Arndt

    2012-01-01

    The kingdom of fungi provides model organisms for biotechnology, cell biology, genetics, and life sciences in general. Only when their phylogenetic relationships are stably resolved, can individual results from fungal research be integrated into a holistic picture of biology. However, and despite recent progress, many deep relationships within the fungi remain unclear. Here, we present the first phylogenomic study of an entire eukaryotic kingdom that uses a consistency criterion to strengthen phylogenetic conclusions. We reason that branches (splits) recovered with independent data and different tree reconstruction methods are likely to reflect true evolutionary relationships. Two complementary phylogenomic data sets based on 99 fungal genomes and 109 fungal expressed sequence tag (EST) sets analyzed with four different tree reconstruction methods shed light from different angles on the fungal tree of life. Eleven additional data sets address specifically the phylogenetic position of Blastocladiomycota, Ustilaginomycotina, and Dothideomycetes, respectively. The combined evidence from the resulting trees supports the deep-level stability of the fungal groups toward a comprehensive natural system of the fungi. In addition, our analysis reveals methodologically interesting aspects. Enrichment for EST encoded data—a common practice in phylogenomic analyses—introduces a strong bias toward slowly evolving and functionally correlated genes. Consequently, the generalization of phylogenomic data sets as collections of randomly selected genes cannot be taken for granted. A thorough characterization of the data to assess possible influences on the tree reconstruction should therefore become a standard in phylogenomic analyses. PMID:22114356

  14. [Consistent Declarative Memory with Depressive Symptomatology].

    Science.gov (United States)

    Botelho de Oliveira, Silvia; Flórez, Ruth Natalia Suárez; Caballero, Diego Andrés Vásquez

    2012-12-01

    Some studies have suggested that potentiated remembrance of negative events on people with depressive disorders seems to be an important factor in the etiology, course and maintenance of depression. Evaluate the emotional memory in people with and without depressive symptomatology by means of an audio-visual test. 73 university students were evaluated, male and female, between 18 and 40 years old, distributed in two groups: with depressive symptomatology (32) and without depressive symptomatology (40), using the Scale from the Center of Epidemiologic Studies for Depression (CES-D, English Abbreviation) and a cutting point of 20. There were not meaningful differences between free and voluntary recalls, with and without depressive symptomatology, in spite of the fact that both groups had granted a higher emotional value to the audio-visual test and that they had associated it with emotional sadness. People with depressive symptomatology did not exhibit the effect of mnemonic potentiation generally associated to the content of the emotional version of the test; therefore, the hypothesis of emotional consistency was not validated. Copyright © 2012 Asociación Colombiana de Psiquiatría. Publicado por Elsevier España. All rights reserved.

  15. Self consistent field theory of virus assembly

    Science.gov (United States)

    Li, Siyu; Orland, Henri; Zandi, Roya

    2018-04-01

    The ground state dominance approximation (GSDA) has been extensively used to study the assembly of viral shells. In this work we employ the self-consistent field theory (SCFT) to investigate the adsorption of RNA onto positively charged spherical viral shells and examine the conditions when GSDA does not apply and SCFT has to be used to obtain a reliable solution. We find that there are two regimes in which GSDA does work. First, when the genomic RNA length is long enough compared to the capsid radius, and second, when the interaction between the genome and capsid is so strong that the genome is basically localized next to the wall. We find that for the case in which RNA is more or less distributed uniformly in the shell, regardless of the length of RNA, GSDA is not a good approximation. We observe that as the polymer-shell interaction becomes stronger, the energy gap between the ground state and first excited state increases and thus GSDA becomes a better approximation. We also present our results corresponding to the genome persistence length obtained through the tangent-tangent correlation length and show that it is zero in case of GSDA but is equal to the inverse of the energy gap when using SCFT.

  16. Consistency based correlations for tailings consolidation

    Energy Technology Data Exchange (ETDEWEB)

    Azam, S.; Paul, A.C. [Regina Univ., Regina, SK (Canada). Environmental Systems Engineering

    2010-07-01

    The extraction of oil, uranium, metals and mineral resources from the earth generates significant amounts of tailings slurry. The tailings are contained in a disposal area with perimeter dykes constructed from the coarser fraction of the slurry. There are many unique challenges pertaining to the management of the containment facilities for several decades beyond mine closure that are a result of the slow settling rates of the fines and the high standing toxic waters. Many tailings dam failures in different parts of the world have been reported to result in significant contaminant releases causing public concern over the conventional practice of tailings disposal. Therefore, in order to reduce and minimize the environmental footprint, the fluid tailings need to undergo efficient consolidation. This paper presented an investigation into the consolidation behaviour of tailings in conjunction with soil consistency that captured physicochemical interactions. The paper discussed the large strain consolidation behaviour (volume compressibility and hydraulic conductivity) of six fine-grained soil slurries based on published data. The paper provided background information on the study and presented the research methodology. The geotechnical index properties of the selected materials were also presented. The large strain consolidation, volume compressibility correlations, and hydraulic conductivity correlations were provided. It was concluded that the normalized void ratio best described volume compressibility whereas liquidity index best explained the hydraulic conductivity. 17 refs., 3 tabs., 4 figs.

  17. Consistency between GRUAN sondes, LBLRTM and IASI

    Directory of Open Access Journals (Sweden)

    X. Calbet

    2017-06-01

    Full Text Available Radiosonde soundings from the GCOS Reference Upper-Air Network (GRUAN data record are shown to be consistent with Infrared Atmospheric Sounding Instrument (IASI-measured radiances via LBLRTM (Line-By-Line Radiative Transfer Model in the part of the spectrum that is mostly affected by water vapour absorption in the upper troposphere (from 700 hPa up. This result is key for climate data records, since GRUAN, IASI and LBLRTM constitute reference measurements or a reference radiative transfer model in each of their fields. This is specially the case for night-time radiosonde measurements. Although the sample size is small (16 cases, daytime GRUAN radiosonde measurements seem to have a small dry bias of 2.5 % in absolute terms of relative humidity, located mainly in the upper troposphere, with respect to LBLRTM and IASI. Full metrological closure is not yet possible and will not be until collocation uncertainties are better characterized and a full uncertainty covariance matrix is clarified for GRUAN.

  18. Self-consistent nuclear energy systems

    International Nuclear Information System (INIS)

    Shimizu, A.; Fujiie, Y.

    1995-01-01

    A concept of self-consistent energy systems (SCNES) has been proposed as an ultimate goal of the nuclear energy system in the coming centuries. SCNES should realize a stable and unlimited energy supply without endangering the human race and the global environment. It is defined as a system that realizes at least the following four objectives simultaneously: (a) energy generation -attain high efficiency in the utilization of fission energy; (b) fuel production - secure inexhaustible energy source: breeding of fissile material with the breeding ratio greater than one and complete burning of transuranium through recycling; (c) burning of radionuclides - zero release of radionuclides from the system: complete burning of transuranium and elimination of radioactive fission products by neutron capture reactions through recycling; (d) system safety - achieve system safety both for the public and experts: eliminate criticality-related safety issues by using natural laws and simple logic. This paper describes the concept of SCNES and discusses the feasibility of the system. Both ''neutron balance'' and ''energbalance'' of the system are introduced as the necessary conditions to be satisfied at least by SCNES. Evaluations made so far indicate that both the neutron balance and the energy balance can be realized by fast reactors but not by thermal reactors. Concerning the system safety, two safety concepts: ''self controllability'' and ''self-terminability'' are introduced to eliminate the criticality-related safety issues in fast reactors. (author)

  19. Toward a consistent model for glass dissolution

    International Nuclear Information System (INIS)

    Strachan, D.M.; McGrail, B.P.; Bourcier, W.L.

    1994-01-01

    Understanding the process of glass dissolution in aqueous media has advanced significantly over the last 10 years through the efforts of many scientists around the world. Mathematical models describing the glass dissolution process have also advanced from simple empirical functions to structured models based on fundamental principles of physics, chemistry, and thermodynamics. Although borosilicate glass has been selected as the waste form for disposal of high-level wastes in at least 5 countries, there is no international consensus on the fundamental methodology for modeling glass dissolution that could be used in assessing the long term performance of waste glasses in a geologic repository setting. Each repository program is developing their own model and supporting experimental data. In this paper, we critically evaluate a selected set of these structured models and show that a consistent methodology for modeling glass dissolution processes is available. We also propose a strategy for a future coordinated effort to obtain the model input parameters that are needed for long-term performance assessments of glass in a geologic repository. (author) 4 figs., tabs., 75 refs

  20. How useful is consolidation of public sector entities' financial statements ?

    OpenAIRE

    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...

  1. Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

    OpenAIRE

    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 ...

  2. The 7 Aarhus Statements on Climate Change

    DEFF Research Database (Denmark)

    Basse, Ellen Margrethe; Svenning, J.-C.; Olesen, Jørgen E

    2009-01-01

    ; 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...... 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...

  3. ANDRA - Management report and financial statements 2011

    International Nuclear Information System (INIS)

    2012-07-01

    The first part of this ANDRA report (French National Agency for radioactive waste management) comments the global financial balance and the evolution of the personnel. It briefly presents the CIGEO project, the FA-VL project (low activity and long life). It presents the various industrial activities such as surface storage centres, nuclear activities outside the electronuclear sector (waste collection, polluted sites, national inventory of radioactive wastes). It evokes public subsidies, investments, and the international activity. It discusses the securing of the future nuclear burden financing. It briefly indicates the main objectives for 2012. The second part contains the different tables of the financial statements. These accounts are discussed and commented in appendix

  4. The 7 Aarhus Statements on Climate Change

    DEFF Research Database (Denmark)

    Basse, Ellen Margrethe; Svenning, Jens-Christian; Olesen, Jørgen E

    2009-01-01

    ; 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......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...

  5. Believable statements of uncertainty and believable science

    International Nuclear Information System (INIS)

    Lindstrom, R.M.

    2017-01-01

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

  6. Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.

    Science.gov (United States)

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

    2016-01-01

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

  7. 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.

  8. View from Europe: stability, consistency or pragmatism

    International Nuclear Information System (INIS)

    Dunster, H.J.

    1988-01-01

    The last few years of this decade look like a period of reappraisal of radiation protection standards. The revised risk estimates from Japan will be available, and the United Nations Scientific Committee on the Effects of Atomic Radiation will be publishing new reports on biological topics. The International Commission on Radiological Protection (ICRP) has started a review of its basic recommendations, and the new specification for dose equivalent in radiation fields of the International Commission on Radiation Units and Measurements (ICRU) will be coming into use. All this is occurring at a time when some countries are still trying to catch up with committed dose equivalent and the recently recommended change in the value of the quality factor for neutrons. In Europe, the problems of adapting to new ICRP recommendations are considerable. The European Community, including 12 states and nine languages, takes ICRP recommendations as a basis and develops council directives that are binding on member states, which have then to arrange for their own regulatory changes. Any substantial adjustments could take 5 y or more to work through the system. Clearly, the regulatory preference is for stability. Equally clearly, trade unions and public interest groups favor a rapid response to scientific developments (provided that the change is downward). Organizations such as the ICRP have to balance their desire for internal consistency and intellectual purity against the practical problems of their clients in adjusting to change. This paper indicates some of the changes that might be necessary over the next few years and how, given a pragmatic approach, they might be accommodated in Europe without too much regulatory confusion

  9. The Consistency Between Clinical and Electrophysiological Diagnoses

    Directory of Open Access Journals (Sweden)

    Esra E. Okuyucu

    2009-09-01

    Full Text Available OBJECTIVE: The aim of this study was to provide information concerning the impact of electrophysiological tests in the clinical management and diagnosis of patients, and to evaluate the consistency between referring clinical diagnoses and electrophysiological diagnoses. METHODS: The study included 957 patients referred to the electroneuromyography (ENMG laboratory from different clinics with different clinical diagnoses in 2008. Demographic data, referring clinical diagnoses, the clinics where the requests wanted, and diagnoses after ENMG testing were recorded and statistically evaluated. RESULTS: In all, 957 patients [644 (67.3% female and 313 (32.7% male] were included in the study. Mean age of the patients was 45.40 ± 14.54 years. ENMG requests were made by different specialists; 578 (60.4% patients were referred by neurologists, 122 (12.8% by orthopedics, 140 (14.6% by neurosurgeons, and 117 (12.2% by physical treatment and rehabilitation departments. According to the results of ENMG testing, 513 (53.6% patients’ referrals were related to their referral diagnosis, whereas 397 (41.5% patients had normal ENMG test results, and 47 (4.9% patients had a diagnosis that differed from the referring diagnosis. Among the relation between the referral diagnosis and electrophysiological diagnosis according to the clinics where the requests were made, there was no statistical difference (p= 0.794, but there were statistically significant differences between the support of different clinical diagnoses, such as carpal tunnel syndrome, polyneuropathy, radiculopathy-plexopathy, entrapment neuropathy, and myopathy based on ENMG test results (p< 0.001. CONCLUSION: ENMG is a frequently used neurological examination. As such, referrals for ENMG can be made to either support the referring diagnosis or to exclude other diagnoses. This may explain the inconsistency between clinical referring diagnoses and diagnoses following ENMG

  10. Self-consistent meson mass spectrum

    International Nuclear Information System (INIS)

    Balazs, L.A.P.

    1982-01-01

    A dual-topological-unitarization (or dual-fragmentation) approach to the calculation of hadron masses is presented, in which the effect of planar ''sea''-quark loops is taken into account from the beginning. Using techniques based on analyticity and generalized ladder-graph dynamics, we first derive the approximate ''generic'' Regge-trajectory formula α(t) = max (S 1 +S 2 , S 3 +S 4 )-(1/2) +2alpha-circumflex'[s/sub a/ +(1/2)(t-summationm/sub i/ 2 )] for any given hadronic process 1+2→3+4, where S/sub i/ and m/sub i/ are the spins and masses of i = 1,2,3,4, and √s/sub a/ is the effective mass of the lowest nonvanishing contribution (a) exchanged in the crossed channel. By requiring a minimization of secondary (background, etc.) contributions to a, and demanding simultaneous consistency for entire sets of such processes, we are then able to calculate the masses of all the lowest pseudoscalar and vector qq-bar states with q = u,d,s and the Regge trajectories on which they lie. By making certain additional assumptions we are also able to do this with q = u,d,c and q = u,d,b. Our only arbitrary parameters are m/sub rho/, m/sub K/*, m/sub psi/, and m/sub Upsilon/, one of which merely serves to fix the energy scale. In contrast to many other approaches, a small m/sub π/ 2 /m/sub rho/ 2 ratio arises quite naturally in the present scheme

  11. Speed Consistency in the Smart Tachograph.

    Science.gov (United States)

    Borio, Daniele; Cano, Eduardo; Baldini, Gianmarco

    2018-05-16

    In the transportation sector, safety risks can be significantly reduced by monitoring the behaviour of drivers and by discouraging possible misconducts that entail fatigue and can increase the possibility of accidents. The Smart Tachograph (ST), the new revision of the Digital Tachograph (DT), has been designed with this purpose: to verify that speed limits and compulsory rest periods are respected by drivers. In order to operate properly, the ST periodically checks the consistency of data from different sensors, which can be potentially manipulated to avoid the monitoring of the driver behaviour. In this respect, the ST regulation specifies a test procedure to detect motion conflicts originating from inconsistencies between Global Navigation Satellite System (GNSS) and odometry data. This paper provides an experimental evaluation of the speed verification procedure specified by the ST regulation. Several hours of data were collected using three vehicles and considering light urban and highway environments. The vehicles were equipped with an On-Board Diagnostics (OBD) data reader and a GPS/Galileo receiver. The tests prescribed by the regulation were implemented with specific focus on synchronization aspects. The experimental analysis also considered aspects such as the impact of tunnels and the presence of data gaps. The analysis shows that the metrics selected for the tests are resilient to data gaps, latencies between GNSS and odometry data and simplistic manipulations such as data scaling. The new ST forces an attacker to falsify data from both sensors at the same time and in a coherent way. This makes more difficult the implementation of frauds in comparison to the current version of the DT.

  12. 17 CFR 210.3-03 - Instructions to income statement requirements.

    Science.gov (United States)

    2010-04-01

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

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

    OpenAIRE

    Doina Maria Tilea; Alexandra Ana Maria Serban

    2013-01-01

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

  14. Management of Patients With Diverticulosis and Diverticular Disease: Consensus Statements From the 2nd International Symposium on Diverticular Disease.

    Science.gov (United States)

    Tursi, Antonio; Picchio, Marcello; Elisei, Walter; Di Mario, Francesco; Scarpignato, Carmelo; Brandimarte, Giovanni

    2016-10-01

    The statements produced by the Chairmen of the 2nd International Symposium on Diverticular Disease, held in Rome on April 8th to 9th, 2016, are reported. Topics such as epidemiology, risk factors, diagnosis, medical and surgical treatment of diverticular disease in patients with uncomplicated and complicated diverticular disease were reviewed by the Chairmen who proposed 41 statements graded according to level of evidence and strength of recommendation. Each topic was explored focusing on the more relevant clinical questions. The vote was conducted on a 6-point scale and consensus was defined a priori as 67% agreement of the participants. The voting group consisted of 80 physicians from 6 countries, and agreement with all statements was provided. Comments were added explaining some controversial areas.

  15. Technical Specification action statements requiring shutdown

    International Nuclear Information System (INIS)

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

    1993-11-01

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

  16. The Spanish Version of the Self-Statements during Public Speaking Scale: Validation in Adolescents.

    Science.gov (United States)

    Rivero, Raul; Garcia-Lopez, Luisjoaquin; Hofmann, Stefan G

    2010-01-01

    Contemporary theories of social anxiety emphasize the role of cognitive processes. Although social anxiety disorder is one of the most common mental health problems in adolescents, there are very few self-report instruments available to measure cognitive processes related to social anxiety in adolescents, let alone non-English instruments. The Self-Statements during Public Speaking Scale (SSPS; Hofmann & DiBartolo, 2000) is a brief self-report measure designed to assess self-statements related to public speaking, the most commonly feared social performance situation. In order to fill this gap in the literature, we translated the SSPS into Spanish and administered it to 1,694 adolescents from a community sample, a clinical sample composed of 71 subjects with a principal diagnosis of social anxiety disorder; and a clinical control group consisting of 154 patients. The scale showed good psychometric properties, supporting the use of the Spanish version of the SSPS in adolescents.

  17. 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.

  18. Puget Sound area electric reliability plan. Draft environmental impact statement

    Energy Technology Data Exchange (ETDEWEB)

    1991-09-01

    The Puget Sound Area Electric Reliability Plan Draft Environmental Impact Statement (DEIS) identifies the alternatives for solving a power system problem in the Puget Sound area. This Plan is undertaken by Bonneville Power Administration (BPA), Puget Sound Power & Light, Seattle City Light, Snohomish Public Utility District No. 1 (PUD), and Tacoma Public Utilities. The Plan consists of potential actions in Puget Sound and other areas in the State of Washington. A specific need exists in the Puget Sound area for balance between east-west transmission capacity and the increasing demand to import power generated east of the Cascades. At certain times of the year, there is more demand for power than the electric system can supply in the Puget Sound area. This high demand, called peak demand, occurs during the winter months when unusually cold weather increases electricity use for heating. The existing power system can supply enough power if no emergencies occur. However, during emergencies, the system will not operate properly. As demand grows, the system becomes more strained. To meet demand, the rate of growth of demand must be reduced or the ability to serve the demand must be increased, or both. The plan to balance Puget Sound`s power demand and supply has these purposes: The plan should define a set of actions that would accommodate ten years of load growth (1994--2003). Federal and State environmental quality requirements should be met. The plan should be consistent with the plans of the Northwest Power Planning Council. The plan should serve as a consensus guideline for coordinated utility action. The plan should be flexible to accommodate uncertainties and differing utility needs. The plan should balance environmental impacts and economic costs. The plan should provide electric system reliability consistent with customer expectations. 29 figs., 24 tabs.

  19. 40 CFR 156.212 - Personal protective equipment statements.

    Science.gov (United States)

    2010-07-01

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

  20. 12 CFR 328.3 - Official advertising statement requirements.

    Science.gov (United States)

    2010-01-01

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

  1. 78 FR 70041 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    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....

  2. 78 FR 73524 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    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...

  3. 78 FR 67140 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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....

  4. 78 FR 63977 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    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....

  5. 78 FR 52524 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  6. 78 FR 69665 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    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....

  7. 20 CFR 404.632 - Statements filed with a hospital.

    Science.gov (United States)

    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...

  8. 25 CFR 141.48 - Translation of disclosure statements.

    Science.gov (United States)

    2010-04-01

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

  9. 29 CFR 2200.39 - Statement of position.

    Science.gov (United States)

    2010-07-01

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

  10. 17 CFR 242.607 - Customer account statements.

    Science.gov (United States)

    2010-04-01

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

  11. Understanding Financial Statements in Clinical Practice: A Primer.

    Science.gov (United States)

    Makanji, Heeren S; Jenis, Louis G

    2017-05-01

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

  12. GASB 34 Financial Statements Are Easier With the Right Tools.

    Science.gov (United States)

    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…

  13. 17 CFR 229.1010 - (Item 1010) Financial statements.

    Science.gov (United States)

    2010-04-01

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

  14. 78 FR 69175 - Proposed Information Collection (Financial Statement); Comment Request

    Science.gov (United States)

    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...

  15. 76 FR 8848 - Proposed Information Collection (Financial Statement); Comment Request

    Science.gov (United States)

    2011-02-15

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

  16. 78 FR 16500 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  17. 78 FR 26027 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  18. 78 FR 21938 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  19. 78 FR 2397 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  20. 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)

  1. 40 CFR 281.25 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

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

  2. 40 CFR 145.24 - Attorney General's statement.

    Science.gov (United States)

    2010-07-01

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

  3. A Logical Approach to the Statement of Cash Flows

    Science.gov (United States)

    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…

  4. Sustainability Insights from the Mission Statements of Leading Brazilian Universities

    Science.gov (United States)

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

    2016-01-01

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

  5. Vocational Home Economics Education. Coalition Statement. Second Edition.

    Science.gov (United States)

    Home Economics Education Association, Gainesville, VA.

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

  6. Computational content analysis of European Central Bank statements

    NARCIS (Netherlands)

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

    2012-01-01

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

  7. 21 CFR 501.17 - Animal food labeling warning statements.

    Science.gov (United States)

    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...

  8. 48 CFR 9903.303 - Effect of filing Disclosure Statement.

    Science.gov (United States)

    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...

  9. 38 CFR 10.46 - Authentication of statements supporting claims.

    Science.gov (United States)

    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...

  10. Marking Closely or on the Bench?: An Australian's Benchmark Statement.

    Science.gov (United States)

    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)

  11. 18 CFR 351.1 - Financial statements released by carriers.

    Science.gov (United States)

    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...

  12. Implementation Recommendations for School Districts. GASB Statement No. 34.

    Science.gov (United States)

    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).…

  13. 46 CFR 298.42 - Reporting requirements-financial statements.

    Science.gov (United States)

    2010-10-01

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

  14. 50 CFR 401.19 - Statements and payrolls.

    Science.gov (United States)

    2010-10-01

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

  15. 48 CFR 22.406-6 - Payrolls and statements.

    Science.gov (United States)

    2010-10-01

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

  16. 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)

  17. 48 CFR 37.602 - Performance work statement.

    Science.gov (United States)

    2010-10-01

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

  18. Teachers' Interpretations of Student Statements about Slope

    Science.gov (United States)

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

    2017-01-01

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

  19. 16 CFR 500.4 - Statement of identity.

    Science.gov (United States)

    2010-01-01

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

  20. 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 ...

  1. 76 FR 14968 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  2. 75 FR 63469 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  3. 77 FR 9652 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  4. 76 FR 65509 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    2011-10-21

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

  5. 77 FR 60986 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  6. 19 CFR 200.735-117 - Supplementary statements.

    Science.gov (United States)

    2010-04-01

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

  7. 32 CFR 728.33 - Nonavailability statement (DD 1251).

    Science.gov (United States)

    2010-07-01

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

  8. 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.

  9. Mission statements and vision documents in medical practices.

    Science.gov (United States)

    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.

  10. 77 FR 25165 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  11. 78 FR 43200 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  12. 16 CFR 1021.14 - Environmental impact statement.

    Science.gov (United States)

    2010-01-01

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

  13. 23 CFR 771.123 - Draft environmental impact statements.

    Science.gov (United States)

    2010-04-01

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

  14. 76 FR 45554 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  15. 76 FR 62405 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  16. 76 FR 65775 - Environmental Impact Statement: Harris County, Texas

    Science.gov (United States)

    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...

  17. 77 FR 44234 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  18. 78 FR 78955 - Environmental Impact Statements; Notice of Availability

    Science.gov (United States)

    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...

  19. 76 FR 63922 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...

  20. 77 FR 2060 - Environmental Impacts Statements; Notice of Availability

    Science.gov (United States)

    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...