Four years after its occurrence rocked the petroleum industry and revitalized the US environmental movement, the Exxon Valdez tanker oil spill off Alaska continues to stir controversy. Conflicting reports abound over whether there is long term damage to the Prince William Sound ecosystem resulting from the March 24, 1989, spill. Government scientists at recent conferences disclosed studies they contend show long term, significant damage to the sound. Exxon this month launched a counteroffensive, disclosing results of studies it funded that it claims show no credible scientific evidence of long term damage. At the same time, the company blasted as flawed the government's data on assessing environmental damage to the sound and charged that test samples from the sound were mishandled. Meantime, Prince William Sound still shows lingering effects from the Exxon Valdez oil spill. But recovery has been so rapid that there is more controversy over how to use $900 million in natural resource recovery funds that Exxon paid than over how badly species are suffering. The paper describes Exxon's studies; faulty data; lingering damage; and an update on tanker safety
130904093 Penelitian ini berjudul : Pengaruh Iklan Film Bioskop ?Warkop DKI Reborn? di RCTI Terhadap Minat Menonton Masyarakat di Kecamatan Medan Area. Tujuan penelitian ini adalah untuk mengetahui sejauh mana unsur-unsur dalam iklan film bioskop ?Warkop DKI Reborn : Jangkrik Boss! Part 1? dalam mempengaruhi minat menonton masyarakat di Kecamatan Medan Area. Teori yang digunakan adalah teori komunikasi, komunikasi massa, komunikasi pemasaran, periklanan, dan minat. Metode penelitian yang d...
Kelso, D.D.; Brown, M.D.
The wreck of the Exxon Valdez in Prince william sound in Alaska leaves in its aftermath grave policy questions about how much risk the public should be asked to bear and how much industry should be required to do to prevent oil spills and to clean them up when they occur. But because of industry's inadequate response to the Exxon Valdez spill, this catastrophe will provide few solid answers say the authors. The results of the accident were clearly catastrophic: 1,200 miles of polluted shorelines, 260,000 to 580,000 dead birds, decreased biological productivity, and disruption of life and business in scores of seashore communities. As with any accident, prevention and preparedness are the twin concepts that underlie most post-accident policy analyses. Actions since the accident by both Congress and the state of Alaska to prevent such spills in the future are useful, kelso and Brown note. The lack of effective technology to clean up large oil spills was dramatically demonstrated in this incident, they add, making a national research and development undertaking essential. Public involvement in establishing standards for spill prevention, response preparedness, and cleanup is vital, Kelso and Brown emphasize, because in the final analysis, it is the public that is hurt if the prevention and response systems break down
National Oceanic and Atmospheric Administration, Department of Commerce — This hydrocarbon database was initiated after the Exxon Valdez oil spill in 1989. The first version was as an RBase database, PWSOIL(Short, Heintz et al. 1996). It...
R.A. Icaza Garza (Rosalba)
textabstractBarret, Chavez and Rodriguez main task in The New Latin American Left. Utopia Reborn?, is that of identifying what are the factors that can explain the emergence of a new left in Latin America. The result is a nicely edited collection of expert voices on leftist politics in the region
Dean, K.G.; Stringer, W.J.; Grove, J.E.; Ahlnas, K.; Royer, T.C.
This paper reports that satellite images were used to investigate the Exxon Valdez oil spill after the tanker ran aground on Bligh Reef, Alaska 24 March 1989. Since that time, over 11 million gallons of crude oil have circulated through the western Prince William Sound region of Alaska, oiling many of its beaches. A good deal of this oil subsequently entered the Gulf of Alaska with some transported beyond Kodiak Island, 500 km to the southwest. Satellite imagery of the spill was recorded by the NOAA Advanced Very High Resolution Radiometer, the Landsat Thematic Mapper, the SPOT Panchromatic Scanner and the SPOT Multispectral Scanner. Images from all four of these sources have been analyzed to help ascertain the extent of the spill and monitor its trajectory along the Alaskan coast. Digital image processing techniques have been utilized to emphasize spectral responses related to oil on the water surface and on teaches. Turbidity and sea surface temperature data have been enhanced to provide information on the circulation and distribution of surface water bodies. In addition to the satellite imagery, airborne visual observations with aerial photography, Side-Looking Airborne Radar, and other airborne sensors as well as shipboard sightings and samples were acquired
Once the task of evaluating the nature and extent of natural resource injuries caused by the Exxon Valdez oil spill neared completion, the equally daunting task of formulating proper restorative measures began. The essence of the natural resource restoration effort is to determine how to utilize the monies received from the criminal and civil settlements to fulfill the natural resource trustees' responsibilities to restore Prince William Sound and the Gulf of Alaska to their condition prior to the spill. Given the magnitude and variety of environmental impact, i.e., natural resource injuries ranging from the death of thousands of sea birds and marine mammals to the persistent sublethal affects of hydrocarbon contamination in intertidal sediments, the field of restorative endeavor is as broad and perplexing as was responding to the spill itself. This paper discusses the policy and legal parameters which give structure to the scientific and technical decisions the natural resource trustees must make in the years to come as they engage in their restoration responsibilities. The discussed policy and legal parameters translate generally to natural resource restoration under such statutes as the Comprehensive Environmental Response, Compensation and Liability Act, the Clean Water Act and the Oil Pollution Act of 1990
Bragg, J.R.; Prince, R.G.; Harner, E.J.; Atlas, R.M.
Statistical analyses of changes in the composition of oil residues remaining on beaches following the Exxon Valdez oil spill in Prince William Sound have demonstrated that bioremediation was effective in accelerating oil removal. Extensive data were obtained in a joint bioremediation monitoring program conducted during the summer of 1990 by the US Environmental Protection Agency (EPA), the State of Alaska, and Exxon. Composition changes in the oil relative to hopane, a trace oil component very resistant to biodegradation, provided the basis for accurately determining rates and extent of biodegradation. Results show that on fertilized beaches the rate of oil biodegradation was from three to more than five times faster than on adjacent, unfertilized control beaches. Further, most hydrocarbon components of the oil were biodegraded simultaneously, although at different rates. On one beach studied, about 60 percent of the total hydrocarbons detectable by gas chromatograph and 45 percent of the total PAH were biodegraded in three months. Bioremediation effectiveness was determined to depend primarily on the amount of nitrogen fertilizer delivered to the sediment per unit of oil present, time, and the extent of oil degradation prior to fertilizer application. The results suggest ways to improve future bioremediation application strategies and monitoring
Stekoll, M.S.; Deysher, L.; Dean, T.A.
A three-year study, initiated in 1989, has evaluated the response of subtidal and intertidal seaweed communities to the Exxon Valdez oil spill and subsequent cleanup activities. The project was part of the coastal habitat injury assessment research sanctioned under the natural resource damage assessment program. A stratified random design was used to select oiled sites for the study. Paired control (unoiled) sites were then matched to the oiled sites. The most consistent effect found in subtidal populations in Prince William Sound was the higher relative abundance of small-size classes of kelps at the oiled sites, indicating the prior disappearance of larger plants. This disappearance was possibly caused by activities associated with the cleanup operations. Intertidal populations of algae were affected by the spill and cleanup in all three major areas studied: Prince William Sound, Cook Inlet-Kenai, and Kodiak-Alaskan Peninsula. The most obvious effect was a significant removal of the dominant intertidal plant Fucus gardneri from the mid and upper intertidal zones. The limited dispersal of this plant combined with the relatively harsh conditions of the upper intertidal will cause a slow recovery of the upper intertidal zone in the affected areas. Effects of the spill extended to other algal species. Species such as Cladophora, Myelophycus, Odonthalia, Palmaria, and Polysiphonia showed decreases in their percent cover at oiled sites. Only Gloiopeltis populations appeared to increase in percent cover in oiled areas. In both the Cook Inlet-Kenai and the Kodiak-Alaskan Peninsula areas Fucus populations appeared to be enhanced in the lower intertidal zone - between 2 and 3 meters below the high-tide mark - in 1991
.... SUPPLEMENTARY INFORMATION: The Court Order establishing the Exxon Valdez Oil Spill Trustee Council also requires..., conservation and environmental, public-at-large, recreation users, commercial tourism, science/technical, subsistence, commercial fishing, aquaculture and mariculture, and Native landowners. In order to ensure that a...
One of our foremost thinkers and public intellectuals offers a radical new view of the nature of time and the cosmos. The fact that time is real may seem obvious. You experience it passing every day when you watch clocks tick, bread toast, and children grow. But most physicists see things differently, from Newton to Einstein to today’s quantum theorists. For them, time isn’t real. You may think you experience time passing, but they say it’s just an illusion. Lee Smolin, author of the controversial bestseller The Trouble with Physics, argues this limited notion of time is holding physics back. It’s time for a major revolution in scientific thought. The reality of time could be the key to the next big breakthrough in theoretical physics. What if the laws of physics themselves were not timeless? What if they could evolve? Time Reborn offers a radical new approach to cosmology that embraces the reality of time and opens up a whole new universe of possibilties. There are few ideas that, like our noti...
... INFORMATION: The Court Order establishing the Exxon Valdez Oil Spill Trustee Council also requires a public... users, commercial tourism, science/technical, subsistence, commercial fishing, aquaculture and...
Scientists from NOAA and Exxon dispute whether the Prince William Sound ecosystem is recovering from the Exxon Valdez spill. NOAA scientists claim that the Sound is still staggering from a major ecological blow and that crude oil weathering products are contaminating vast numbers of Alaskan wildlife. Exxon scientists claim that most of the biota of the Sound is returning to full strength and is largely free of oil from the spill. At the heart of the dispute is the technique of hydrocarbon fingerprinting to identify the source of crude. Exxon scientists claim that government scientists do not know how to interpret the data, and that what they claim is contamination from Valdez crude actually comes from other sources, such as diesel soot from the smokestacks of ships used to collect fish for study. NOAA scientists claim that hydrocarbon fingerprinting is an inappropriate method for tracking oil-spill damage to biota, due to the varied ways in which living organisms metabolize petroleum
Wells, P.G.; Butler, J.N.; Hughes, J.S.
This conference was held in Atlanta, Georgia on April 26--28, 1993. The purpose of the conference was to provide a multidisciplinary forum for exchange of state-of-the-art information on the transport and environmental effects, effects on fisheries and wildlife and remediation of the Exxon Valdez oil spill. Individual papers have been processed separately for inclusion in the appropriate data bases
Too, Chow Wei; Sayani, Raza; Lim, Elvin Yuan Ting; Leong, Sum; Gogna, Apoorva; Teo, Terence K.
PurposeTo describe a technique involving REcanalisation and Balloon-Oriented puncture for Re-insertion of dialysis catheter in Nonpatent central veins (REBORN) and to report long-term results.Materials and MethodsThis is a retrospective study of ten subjects in whom dialysis catheters were inserted using the REBORN technique from March 2012 to October 2014 and followed up till April 2016. Data on the duration of catheter usage, complications and reasons for removal were obtained. Seven patients had partially occluded lower internal jugular veins (IJV) recanalised in an antegrade fashion via a more cranial puncture. The balloon was then inflated at usual puncture site with an 18G needle. The collapsed balloon was cannulated with a guide wire, and both balloon and guide wire were advanced together into the superior vena cava. This was followed by tunnelled catheter placement using standard techniques. Two patients had catheters placed in the subclavian vein using a similar antegrade technique, and one patient had catheter placed via the left IJV following retrograde recanalisation from a right femoral puncture.ResultsMean duration of catheter use was 278 days (range 32–503). Three catheters were removed due to matured arteriovenous accesses. Four patients had successful catheter change over the same subcutaneous track due to catheter malfunction. One catheter was removed after 7 months because of sepsis. No complications were reported.ConclusionThe REBORN technique allows for the preservation of central veins for future haemodialysis access, which can be challenging in patients requiring long-term dialysis.
Too, Chow Wei, E-mail: firstname.lastname@example.org [Singapore General Hospital (Singapore); Sayani, Raza [Aga Khan University Hospital (Pakistan); Lim, Elvin Yuan Ting; Leong, Sum; Gogna, Apoorva [Singapore General Hospital (Singapore); Teo, Terence K. [Mount Elizabeth Novena Hospital (Singapore)
PurposeTo describe a technique involving REcanalisation and Balloon-Oriented puncture for Re-insertion of dialysis catheter in Nonpatent central veins (REBORN) and to report long-term results.Materials and MethodsThis is a retrospective study of ten subjects in whom dialysis catheters were inserted using the REBORN technique from March 2012 to October 2014 and followed up till April 2016. Data on the duration of catheter usage, complications and reasons for removal were obtained. Seven patients had partially occluded lower internal jugular veins (IJV) recanalised in an antegrade fashion via a more cranial puncture. The balloon was then inflated at usual puncture site with an 18G needle. The collapsed balloon was cannulated with a guide wire, and both balloon and guide wire were advanced together into the superior vena cava. This was followed by tunnelled catheter placement using standard techniques. Two patients had catheters placed in the subclavian vein using a similar antegrade technique, and one patient had catheter placed via the left IJV following retrograde recanalisation from a right femoral puncture.ResultsMean duration of catheter use was 278 days (range 32–503). Three catheters were removed due to matured arteriovenous accesses. Four patients had successful catheter change over the same subcutaneous track due to catheter malfunction. One catheter was removed after 7 months because of sepsis. No complications were reported.ConclusionThe REBORN technique allows for the preservation of central veins for future haemodialysis access, which can be challenging in patients requiring long-term dialysis.
Murray, D.R.; Mikkelsen, R.
In Valdez, Alaska there is concern about exposure of the public to benzene and other light hydrocarbons emitted during the loading of tankers from the Trans-Alaska Pipeline. As part of an overall risk assessment, the Valdez Air Health Study, a personal, indoor and outdoor air sampling program patterned after EPA's TEMA Study was designed and carried out. A unique feature of the study is that, during sampling periods, SF 6 tracer was released at the terminal site to represent terminal hydrocarbon emissions to provide a basis for directly quantitating any contribution of terminal emissions to personal exposure. Sixty citizens at Valdez were selected to wear vests containing sampling equipment for 24-hour periods summer and winter. At the homes of 30 of the participants simultaneous indoor and outdoor samples for hydrocarbons and tracer were collected during the period that each participant collected personal air samples. The paper reviews the design of the program, details of the procedures used, results of the August, 1990 program and preliminary results from the February-March, 1991 program
Dean, T.A.; McDonald, L.; Stekoll, M.S.; Rosenthal, R.R.
This paper examines alternative designs for the monitoring and assessment of damages of environmental impacts such as oil spills. The optimal design requires sampling at pairs of impacted (oiled) and control (unoiled) sites both before and after the event. However, this design proved impractical in evaluating impacts of the Exxon Valdez oil spill on nearshore subtidal communities, and may be impractical for future monitoring. An alternative design is discussed in which sampling is conducted at pairs of control and impact sites only after the impact
Shaw, D.G. [Univ. of Alaska, Fairbanks, AK (United States). Inst. of Marine Science; Bader, H. [Univ. of Alaska, Fairbanks, AK (United States). Dept. of Resources Management
Following the 1989 Exxon Valdez oil spill in Alaska, the government gathered environmental data about this accident`s environmental consequences. This was done primarily as part of natural-resource damage assessment, a focused process which is defined in United States law and which limits information gathering to a specific set of studies to meet those statutory requirements. The goal of the damage assessment process is to determine the extent of injury to natural resources so that biological restoration can be obtained; it was neither designed nor intended to study effects of oil spills in a broad sense. Other programs and funding sources exist for that purpose. In our opinion, however, two major problems arose when damage assessment was applied to the Exxon Valdez oil spill. First, the procedural constraints on environmental data collection severely compromised the state and federal governments` ability to demonstrate natural resource injury. Second, by the time it became generally understood what kinds of studies would and would not be conducted as part of the natural-resource damage assessment, numerous valuable research opportunities had either been lost or curtailed for lack of alternate funding. We suggest possible solutions to these problems including better understanding of the goals and limitations of the damage assessment process by those involved, decreased reliance on ecological baseline data, and replacement of restoration with mitigation as a goal of damage assessment. 45 refs
Following the Exxon Valdez oil spill in 1989, over 35,000 dead birds were retrieved and overall mortality was estimated in the hundreds of thousands. These observations led to concerns about persistent impacts on seabirds, especially murres (Uria spp.). Surveys of attendance by murres at breeding colonies in the spill path in 1991, however, indicated no overall differences from prespill attendance levels. Investigations of habitat occupancy conducted shortly after the spill in 1989 showed that, of the 47 bird species examined, the majority were using areas of oil-affected habitats by late 1991, although a few species did not show clear signs of recovery at the end of the study. These species were primarily wintering and resident forms. Because habitat use by other ecologically similar species was not affected by the spill or they recovered rapidly, prospects for recovery of the species that continued to show evidence of oiling impacts on habitat use in late 1991 would seem to be good. Collectively, these studies indicate that concerns about long-term impacts of the Exxon Valdez oil spill on seabirds may not be justified, and that recovery in the use of habitats by many bird species and in colony attendance by murres appeared to be well advanced by late 1991
Lioz: The Stone that made Lisbon reborn - A Global Heritage Stone Resource Proposal Explored since the Roman Period, the Lioz (Cenomanian age microcrystalline fossiliferous limestone) is the main stone used in the buildings and monuments of Lisbon. After the great cataclysm of 1755 (earthquake, tsunami and fire) of 1755, the already known great quality and the near occurrence of these limestones were wisely used in the great reconstruction of the "Capital do Império" (Capital of the Empire). At the time, Lisbon was one of the largest European cities and great business center of the World, so the necessary and urgent reconstruction was not so difficult to start. Sebastião José de Carvalho e Melo, better known as "Marquês de Pombal", Secretary of King José I, successfully took up the challenge of rebuilding Lisbon. Inside the actual Portuguese capital geographical limits, several quarries of the Cretaceous limestone were explored; some still exist and are classified as geomonuments (i.e., Rio Seco Geomonument, 38 ° 42'21 .67''N; 9 ° 11 '30.37''W). As the City boundaries expanded, the quarries stopped and now there is no one asset in Lisbon. The most important exploitation and processing Lioz stone center was situated in Pêro Pinheiro, 20 km NW of Lisbon. Most of the stones used in the National Palace-Convent of Mafra (1717) belongs to the four main types of Lioz (the cream/white "Abancado", the pink/dark pink "Encarnadão", the yellow "Amarelo de Negrais" and the blueish grey "Azulino"), either cut "against" (perpendicular to the bedding plane) or "along" (parallel to the bedding plane). The orientation stone cut deeply controls texture and mechanical properties of the rocks that behaves as different ones were considered. In the last two decades, the Lioz extraction was almost extinguished. However, some of the old quarries was reactivated and produces first quality blocks needed both for new works and restoration of historic buildings and monuments. The
Friesenhahn, M.J.; McKeown, W.L.; Williams, R.G.
The March 24, 1989 Exxon Valdez oil spill in Alaska's Prince William Sound (PWS) resulted in an unprecedented mobilization of personnel and oil spill clean-up equipment. This paper describes the comprehensive safety management system implemented for aviation operations supporting the clean-up response in PWS and the Gulf of Alaska (GOA). Aviation support operations quickly expanded to over 100 aircraft obtained from numerous sources. Beginning with early surveillance flights, aviation operations were subject to comprehensive safety management programs, including safety assessments, minimum flight weather criteria, operational standards and procedures, air carrier qualifications, equipment and procedure audits, and emergency response. Communication networks and flight following procedures were established, arctic survival training was conducted, and a full complement of survival equipment was required. These programs were largely responsible for safety performance of the spill response effort-during the 1989-92 response activities, over 56,000 flight hours, 159,000 equivalent passengers, and 20,000 tons of cargo were handled without an aviation related injury. The programs are applicable to offshore development and operational activities, particularly those located in more remote, severe environments
A series of field and laboratory studies were designed to characterize the initial effects and subsequent rate of ecosystem recovery following the Exxon Valdez oil spill. These studies were organized within an ecological risk assessment framework wherein measurements of residual spill hydrocarbons from specific environmental compartments were correlated with observed biological effects for resident species and communities. This allowed an assessment of the likelihood of spill-related effects vs. effects of natural ecosystem variability. Measurement of polycyclic automatic hydrocarbons (PAH) were made from throughout the spill-affected area for water column, intertidal shoreline sediments and deep subtidal sediments. Data document the expected high levels of PAH in 1989 with rapid PAH decreases in following years from all compartments reflecting natural assimilation and dissipation via chemical, physical and biological processes. Parallel investigations of risks to biological resources representing major trophic levels were conducted to quantify recovery rates of spill impacted habitats and resident species. Results are summarized documenting respective recovery rates for key trophic levels including intertidal flora and fauna, benthic invertebrates and infauna, herring and salmon, shorebirds and colonial seabirds and sea otters. Quantitative data developed for these species support the conclusion that the effects of oil spills are largely short-term acute events, and the Prince William Sound recovery was well advanced by 1991
... 33 Navigation and Navigable Waters 2 2010-07-01 2010-07-01 false In Prince William Sound: Valdez Arm Traffic Separation Scheme. 167.1703 Section 167.1703 Navigation and Navigable Waters COAST GUARD... Description of Traffic Separation Schemes and Precautionary Areas Pacific West Coast § 167.1703 In Prince...
Murray, D.R.; Ball, R.J. [TRC Environmental Corp., Windsor, CT (United States)
The Valdez Air Health Study (VAHS) was conducted in Valdez, Alaska to determine the personal exposure of the residential population of Valdez to certain volatile organic compounds (VOCs). The VAHS used the EPA`s Total Exposure Assessment Methodology (TEAM) with continuous meteorology, air quality and intense tracer measurements to monitor personal and indoor/outdoor concentrations of VOCs in the community. The Valdez fjord is the site of the Alyeska Marine Terminal, the largest crude oil loading terminal in the United States, with a maximum capacity of 2.2 million barrels per day. The Alyeska Marine Terminal is the transfer point for Prudhoe Bay crude oil from the pipeline to marine tankers. During 1990, the terminal and marine tankers were estimated to emit approximately 450 metric tonnes/year of benzene to the air at an average throughput of 1.8 million barrels/day while benzene emissions from other sources in the basin were estimated to be approximately 3 tonnes/year.
Payne, J.R.; Braddock, J.F.; Bailey, J.; Ka'aihue, L.; Kuckertz, T.H.; Short, J.W.; Driskell, W.B.
An average of 9 million gallons per day of oil-contaminated ballast water off loaded from tankers are treated at the Alyeska Pipeline Service Company Ballast Water Treatment Facility at the terminus of the Trans-Alaska Pipeline in Port Valdez, Alaska. This paper focuses on the results of 2 Prince William Sound Regional Citizens' Advisory Council monitoring programs which detail changes in the chemical composition of treated ballast water as it moves from tankers through the facility and subsequently traces the effluent hydrocarbons into the receiving environment of Port Valdez. The treatment facility involves gravity separation tanks, dissolved air flotation cells and biological treatment tanks. Effluent containing traces of volatile aromatics, including benzene, toluene, ethylbenzene and xylenes, low levels of oil, saturated hydrocarbons and polycyclic aromatic hydrocarbons is being continuously discharged to Port Valdez. Because of the extremely large average flow rate, low concentrations in the effluent can add up to a significant mass discharge. Samples from the facility were collected on 3 occasions. In March 2004, a limited pilot series of composite samples were collected from the effluent and the effluent to Port Valdez from a sampling port in the Fan/Meter Building. Second-round samples were collected from a wider suite of locations. A BIORATE assay study was completed during September 2004 and January 2005 field programs to measure degradation rates. The largest hydrocarbon pollution sources detected in samples from Port Valdez stations are correlated with an oil spill mishap at the terminal in 1994 and a sheen event in 1997. Apart from these events, concentrations from petrogenic sources are usually near or below the detection limits of the analytic methods used. However, on a routine basis, oil signals attributed to the facility effluent are detectable in mussel tissues at both Alyeska Marine Terminal and Gold Creek stations, and in sediments at Alyeska
Ana María Parente
Full Text Available El libro Juan Valdez, la estrategia detrás de la marca busca explicar la táctica de valorización del café colombiano desarrollada por la Federación Nacional de Cafeteros (FNC, que tiene como principal objetivo beneficiar a los caficultores colombianos a lo largo de la cadena de valor. Para ello, el texto hace un recuento del contexto del mercado cafetero mundial, haciendo énfasis en los principales proveedores y consumidores hasta finalmente centrarse en la construcción de la marca Café de Colombia® y Juan Valdez® como estrategias para darle competitividad al grano colombiano.
Harner, E.J.; Gilfillan, E.S.
Two large shoreline assessment studies conducted in 1990 in Prince William Sound, Alaska, after the Exxon Valdez oil spill used different design strategies to determine the impact of oiling on shoreline biota. One of the studies, the Coastal Habitat Injury Assessment (CHIA) conducted for the Exxon Valdez Oil Spill Council, used matched pairs of sites, normal population distributions for biota, and meta-analysis. The power of the CHIA study to detect oiling impacts depends on being able to identify and select appropriate pairs of sites for comparison. The CHIA study also increased the oiling signal by focusing on moderate to heavily oiled sites. The Shoreline Ecology Program (SEP), conducted for Exxon, used a stratified-random-sampling study design, normal and non-normal population distributions and covariates. The SEP study was able to detect oiling impacts by using a sufficient number of sites and widely spaced transects
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.
This article focuses on the figure of the pachuco in the play Zoot Suit by Luis Valdez in order to explore the most important aspects about this character. To achieve this purpose I will examine its representation in various literary texts and I will trace its history to show how the projection of the character changes from the Chicano movement in the 6os. This character is seen in a positive and memorable way, especially in the play Zoot Suit by Luis Valdez, who regards him as...
Ana María Parente
El libro Juan Valdez, la estrategia detrás de la marca busca explicar la táctica de valorización del café colombiano desarrollada por la Federación Nacional de Cafeteros (FNC), que tiene como principal objetivo beneficiar a los caficultores colombianos a lo largo de la cadena de valor. Para ello, el texto hace un recuento del contexto del mercado cafetero mundial, haciendo énfasis en los principales proveedores y consumidores hasta finalmente centrarse en la construcción de la marca Café de C...
Bodkin, James L.; Weltz, F.; Bayha, Keith; Kormendy, Jennifer
After the T/V Exxon Valdez oil spill into Prince William Sound, the U.S. Fish and Wildlife Service and Exxon Company, U.S.A., began rescuing sea otters (Enhydra lutris). The primary objective of this operation was to capture live, oiled sea otters for cleaning and rehabilitation. Between 30 March and 29 May 1989, 139 live sea otters were captured in the sound and transported to rehabilitation centers in Valdez, Alaska. Within the first 15 days of capture operations, 122 (88%) otters were captured. Most sea otters were captured near Knight, Green, and Evans islands in the western sound. The primary capture method consisted of dipnetting otters out of water and off beaches. While capture rates declined over time, survival of captured otters increased as the interval from spill date to capture date increased. The relative degree of oiling observed for each otter captured declined over time. Declining capture rates led to the use of tangle nets. The evidence suggests the greatest threat to sea otters in Prince William Sound occurred within the first 3 weeks after the spill. Thus, in the future, the authors believe rescue efforts should begin as soon as possible after an oil spill in sea otter habitat. Further, preemptive capture and relocation of sea otters in Prince William Sound may have increased the number of otters that could have survived this event.
Julio Penenrey Navarro
Full Text Available El travestimiento y las identidades queer son temas obviados y desentendidos por la crítica literaria que la novela Carnaval de Sodoma (2002, del escritor dominicano Pedro Antonio Valdez, ha merecido hasta el momento. A través del surgimiento de tres personajes travestidos de la obra —Tora, el Barón del cementerio-La Fortunata y Changsán- Princesa de Jade— examinaremos cómo la acción travesti desestabiliza el imaginario de naturalización y de complementariedad que el discurso normativo ha asignado a los géneros tradicionales (masculino/femenino, y repensaremos nociones como género y sexualidad, comúnmente establecidas por el pensamiento heterocentrado como entidades fijas e inmutables. Cross-dressing and queer identities constitute themes that are ignored and neglected by the literary critic that the novel Carnaval de Sodoma (2002, by Dominican writer Pedro Antonio Valdez has had until now. We will analyze three transvestite characters —Tora, the Baron of the graveyard-La Fortunata and Changsán-Princess of Jade— and examine how the transvestite action destabilize the naturalization and complementarization imaginary that the normative discourse has assigned to the traditional genders (masculine/femenine. We will rethink notions such as gender and sexuality, usually established by the heterocentered thought as fixe and immutable entities.
Marty, G. S.; Okihiro, M. S.; Hinton, D. E.; Brown, E. D.; Hanes, D.
The histopathology of Pacific herring sampled from oiled sites in Prince William Sound, Alaska, three weeks after the 1989 Exxon Valdez oil spill, is discussed. All samples showed multifocal hepatic necrosis and significantly increased tissue concentrations of polynuclear aromatic hydrocarbons (PAH). In contrast, Pacific herring from reference sites in 1989 and from all sites in 1990 and 1991 did not have hepatic necrosis or increase PAH concentrations. Naphthalenes were the predominant PAH in all tissue samples. The development of hepatic necrosis and the predominance of naphthalenes in samples from 1989 is considered consistent with results obtained from recent laboratory studies indicating that crude oil exposure resulted in dose-dependent expression of viral hemorrhagic septicemia virus (VHSV). It was concluded that adult Pacific herring in Prince William Sound were likely exposed to Exxon Valdez oil in April 1989. Because Pacific herring near spawning condition in early spring are in a state of physiological stress, the added stress of oil exposure in 1989 could reasonably have led to expression of VHSV in these fish. The findings suggest that the immediate response to future large toxic spills should include consideration of the potential interaction of multiple stressors in exposed individuals. 29 refs., 7 tabs., 1 fig
Hjelholt, Morten; Jensen, Tina Blegind
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...
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.
Aderhold, Donna G. R.; Lindeberg, Mandy R.; Holderied, Kris; Pegau, W. Scott
This special issue examines oceanographic and biological variability in the northern Gulf of Alaska region with an emphasis on recent monitoring efforts of the Gulf Watch Alaska (GWA) and Herring Research and Monitoring (HRM) programs funded by the Exxon Valdez Oil Spill Trustee Council (EVOSTC). These programs are designed to improve our understanding of how changing environmental conditions affect Gulf of Alaska ecosystems and the long-term status of resources injured by the Exxon Valdez oil spill.
This report presents results of a Hydrogeochemical and Stream Sediment Reconnaissance (HSSR) of the Valdez NTMS quadrangle, Alaska. In addition to this abbreviated data release, more complete data are available to the public in machine-readable form through the Grand Junction Office Information System (GJOIS) at Oak Ridge National Laboratory (ORNL). Presented in this data release are location data, field analyses, and laboratory analyses of several different sample media. For the sake of brevity, many field site observations have not been included in this volume. These data are, however, available on the magnetic tape. Appendices A to D describe the sample media and summarize the analytical results for each medium. The data were subsetted by one of the Los Alamos National Laboratory (LANL) sorting programs of Zinkl and others (1981a) into groups of stream sediment, lake sediment, stream water, lake water, and ground water samples.
In this paper the drift and spread of the Exxon-Valdez oil spill that occurred on March 24, 1989 are simulated using a modified version of the Canadian Atmospheric Environment Service oil spill behavior model. The model simulations show that the movement of the oil out of Prince William Sound and beyond is sensitive to the wind/ocean currents taken into account is three to four times that with either wind or ocean currents only. While 12-day drift of the spill containing the higher concentrations of oil parcels is in very good agreement with observations, model simulations show the presence of oil further to the south, albeit in lower concentrations. The lateral spread of the oil is also very well simulated by the model
Stubblefield, W.A.; Hancock, G.A.; Ford, W.H.; Prince, H.H.; Ringer, R.K.
The toxic properties of naturally weathered Exxon Valdez crude oil (WEVC) to avian and mammalian wildlife species were evaluated using the surrogate species, mallard duck, Anas platyrhynchos, and European ferret, Mustela putorius. This study was conducted to evaluate the potential for toxic (rather than physical) injury to wildlife species that may have been exposed to WEVC, either through external contact or through dietary uptake. Previous studies have assessed the toxicity of unweathered crude oils, including Alaska North Slope Crude, but little information exists regarding the toxicity of a naturally weathered crude oil, typical of that encountered following a spill. A battery of laboratory toxicity tests was conducted, in compliance with standard and published test procedures, to evaluate acute and subchronic toxicity of WEVC. These included tests of food avoidance, reproductive effects, and direct eggshell application toxicity. Naturally weathered EVC, recovered postspill from Prince William Sound, was used as the test material. 36 refs., 7 figs., 4 tabs
Driskell, W.B.; Houghton, J.P.; Fukuyama, A.K.; Lees, D.C.; Shigenaka, G.; Mearns, A.J.
Data from five years of quantitative monitoring (1989 through 1993) have been analyzed for trends in infaunal recovery on Prince William Sound sand and gravel beaches affected by the Exxon Valdez oil spill and cleanup. Hydraulic washing caused significant, immediate changes in beach morphology, sediment structure, and biota. Total organism abundance, species richness, species diversity, and abundances of several major taxa (polychaetes, molluscs, gastropods) were dramatically reduced in hot-water-treated beaches relative to those in unoiled beaches. These reductions remain discernible but have lessened somewhat after five years. Oiled but untreated beaches continue to have a richer and more abundant infauna than those that were hot-water washed. Multivariate analyses indicate trends in recovery and identify important species in the successional recolonization. Correlations of biological variables with residual sediment total PAH and with sediment coarseness suggest that changes in beach morphology resulting from washing were as important as residual hydrocarbons in affecting recovery
Brannon, E.L.; Moulton, L.L.; Maki, A.W.
The impact of the Exxon Valdez oil spill on pink salmon in Prince William Sound (PWS), was studied. Since the incident, numerous and extensive field and laboratory studies have been completed by various scientists. This paper synthesized information on the post-spill salmon harvests, the concentration of petroleum that entered the water column, the number of streams oiled, and stream sediment chemistry, to determine the potential for oil spill effects. Results from this study showed that oiling to the extent experienced during incubation and rearing during both the spring and fall of 1989 through the spring of 1991, resulted in no measurable effects on the PWS pink salmon. The estimated losses predicted earlier, likely exceeded actual losses. 16 refs., 4 tabs., 4 figs
Palinkas, L.A.; Petterson, J.S.; Russell, J.; Downs, M.A. (Impact Assessment, Inc., La Jolla, CA (United States))
OBJECTIVE: This study examined the relationship between exposure to the Exxon Valdez oil spill and subsequent cleanup efforts and the prevalence of generalized anxiety disorder, posttraumatic stress disorder (PTSD), and depressive symptoms in 13 Alaska communities. METHOD: A community survey of 599 men and women was conducted approximately 1 year after the spill occurred. Questions from the National Institute of Mental Health Diagnostic Interview Schedule were used to assess symptoms of generalized anxiety disorder and PTSD. The Center for Epidemiologic Studies Depression (CES-D) Scale was used to assess levels of depressive symptoms. RESULTS: The post-spill (i.e., 1-year) prevalence of generalized anxiety disorder and PTSD for the study communities with all degrees of exposure was 20.2% and 9.4%, respectively. The prevalence of respondents with CES-D Scale scores above 16 and 18 was 16.6% and 14.2%, respectively. When compared with the unexposed group, members of the high-exposure group were 3.6 times as likely to have generalized anxiety disorder, 2.9 times as likely to have PTSD, 1.8 times as likely to have a CES-D Scale score of 16 and above, and 2.1 times as likely to have a CES-D Scale score of 18 and above. Women exposed to this event were particularly vulnerable to these conditions, and Alaska Natives were particularly vulnerable to depressive symptoms after the oil spill. CONCLUSIONS: The results suggest that the oil spill's impact on the psychosocial environment was as significant as its impact on the physical environment. The Exxon Valdez experience suggests a number of implications for the mental health needs of disaster victims, particularly in primary care settings.
... restoration using these joint trust funds and, in 1994, adopted a Restoration Plan to guide restoration... 99615. Proposed Action Of the approximately $780 million of joint trust funds initially funding the... marine ecosystem and play a vital role in the food chain of many injured species. Thus, rebuilding the...
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.
Marty, G.D.; Okihiro, M.S.; Hanes, D.
Demersal rockfish are the only fish species that have been found dead in significant numbers after major oil spills, but the link between oil exposure and effect has not been well established. After the 1989 Exxon Valdez oil spill in Prince William Sound, Alaska, several species of rockfish (Sebastes spp.) from oiled and reference sites were analyzed for hydrocarbon metabolites in bile (1989-1991) and for microscopic lesions (1990 and 1991). Biliary hydrocarbons consistent with exposure to Exxon Valdez oil were elevated in 1989, but not in 1990 or 1991. Significant microscopic findings included pigmented macrophage aggregates and hepatic megalocytosis, fibrosis, and lipid accumulation. Site differences in microscopic findings were significant with respect to previous oil exposure in 1991 (P=0.038), but not in 1990. However, differences in microscopic findings were highly significant with respect to age and species in both years (P<0.001). We concluded that demersal rockfish were exposed to Exxon Valdez oil in 1989, but differences in microscopic changes in 1990 and 1991 were related more to age and species differences than to previous oil exposure. (author)
Dean, T.A.; Smith, R.O.; Stekoll, M.S.; Jewett, S.C.; Hose, J.E.
Possible injury to, and recovery of, populations of eelgrass Zostera marine L., in Prince William Sound were assessed following the Exxon Valdez oil spill by comparing populations at oiled vs reference sites between 1990 and 1995. Eelgrass beds in heavily oiled bays were exposed to moderate concentrations of hydrocarbons. In 1990, a year after the spill, concentrations of total polycyclic aromatic hydrocarbons average nearly 4000 ng g -1 dry weight of sediment at oiled sites compared to less than 700 ng g -1 at reference sites. Injuries to eelgrass, if any, appeared to be slight and did not persist for more than a year after the spill. There were possible effects on the average density of shoots and flowering shoots, as these were 24 and 62% lower at oiled than at reference sites in 1990 (p < 0.10 for both). However, there were no differences between oiled and reference sites with respect to eelgrass biomass, seed density, seed germination or the incidence of normal mitosis in seedlings, and there were no signs of the elimination of eelgrass beds. (author)
Stopenhagen, K.W.; Kester, R.A.; Caniparoli, D.G.; Gravely, R.J.
An ambient monitoring network began operation in Valdez, Alaska in August 1990. The twelve month study for the Alyeska Pipeline Service Company will gather data for regulatory compliance, risk assessment dispersion modeling. The network consists of seven sites. Four sites measure selected species of VOCs by laboratory grade gas chromatographs. The GCS yield hourly concentrations, special plumbing, valving and computer software enable unattended and automated operation. Chromatography is performed by flame ionization detector. Pollutants measured are benzene, ethyl-benzene, toluene and xylenes. Criteria pollutants are measured at four sites; one of which is for permit compliance. VOC and Criteria data presented will show site-by-site concentration comparisons, relate values to ambient standards, and applicability of previous modeling results. A discussion of the use of lab-grade gas chromatographs in the field for automated continuous sampling will be included. Meteorological data discussion will analyze circulation patterns within the fjord for patterns such as cross fjord transport and terrain induced flow regimes
Esler, Daniel N.; Ballachey, Brenda E.; Matkin, Craig O.; Cushing, Daniel; Kaler, Robert; Bodkin, James L.; Monson, Daniel; Esslinger, George G.; Kloecker, Kimberly A.
Research and monitoring activities over the 28 years since the T/V Exxon Valdez ran aground and spilled oil into Prince William Sound, Alaska have led to an improved understanding of how wildlife populations were damaged, as well as the mechanisms and timelines of recovery. A key finding was that for some species, such as harlequin ducks and sea otters, chronic oil spill effects persisted for at least two decades and were a larger influence on population dynamics over the long term than acute effects of the spill. These data also offer insights into population variation resulting from factors other than the oil spill. For example, while many seabirds experienced direct and indirect effects of the spill, population trajectories of some piscivorous birds, including pigeon guillemots and marbled murrelets, were linked to long-term environmental changes independent of spill effects. Another species, killer whales, suffered population declines due to acute spill effects that have not been resolved despite lack of chronic direct effects, representing a novel pathway of long-term injury. The observed variation in mechanisms and timelines of recovery is linked to species specific life history and natural history traits, and thus may be useful for predicting population recovery for other species following other spills.
Page, D.S.; Gilfillan, E.S.; Boehm, P.D.; Bence, A.E.; Burns, W.A.; Mankiewicz, P.J.
This 1991 study assessed the subtidal fate of the Exxon Valdez oil spill in 2 bays. A subtidal stratified random sampling design compared stations in the oiled Bay of Isles with stations in the reference Drier Bay. Thirty-five random sampling stations over 3 depth zones in each of the oiled and reference bays enabled generalization of the results. 12 non-randomly chosen stations were also sampled in the two bays. Sediment samples were analyzed for saturate and aromatic hydrocarbons, grain size and organic carbon. The statistical comparisons between the oiled and reference bays were based on PAH analyses. Four types of PAH were identified in the two bays; Alaska North Slope (ANS) petrogenic spill PAH; seep-derived natural petrogenic background PAH; pyrogenic PAH; and diagenetic PAH (perylene). The Bay of Isles sediments contained significantly higher levels of weathered ANS-PAH than Drier Bay. These levels were generally small compared with those of the petrogenic background PAH naturally present. The concentration of the natural petrogenic PAH component increased with increasing depth zone for each bay. Drier Bay, a location of past cannery and mining activity, had significantly greater levels of pyrogenic PAH than the Bay of Isles. All sediment PAH concentrations were well below the 4,000 ng/g total PAH concentration reported in the literature as a sublethal toxicity threshold value in sediments. The highest sediment ANSPAH concentration (201 ng/g) was 20 times lower than this value
Moles, A.D.; Rice, S.D.; Okihiro, M.S.
The authors examined the intensity and prevalence of larval nematodes (Anisakis simplex) and alterations in selected tissues of spawning Pacific herring (Clupea harengus pallasi) exposed to crude oil, in the laboratory under controlled conditions and in Prince William Sound 14 days after the Exxon Valdez oil spill. In the laboratory, intensity and prevalence of nematodes in the body cavities of herring exposed to the water-soluble fraction of oil declined when exposed to doses above 1.2 mg/L total aromatics. In Prince William Sound, nematodes were rare in spawning herring from oiled sites and abundant among herring from areas outside the spill. Oil exposure apparently induced the nematodes to migrate from the body cavity to the body wall with the lower intensity reflecting a change in parasite location. A coccidian, Eimeria clupearum, was found in greater numbers in oil-exposed herring. To verify exposure effects and to link parasite and tissue alteration with oil exposure, histological examination was used. Liver coagulative necrosis indicated hepatotoxic exposure. Necrosis was followed by macrophage aggregation in the resolution phase. The laboratory exposures allowed confirmation of oil exposure in Prince William Sound and permitted analysis of effects on two internal parasites
Neff, J.M.; Owens, E.H.; Stoker, S.W.; McCormick, D.M.
Following the Exxon Valdez oil spill of March 24, 1989, in Prince William Sound, Alaska, Exxon conducted comprehensive, systematic shoreline surveys in cooperation with federal and state authorities to obtain information on the distribution and magnitude of shoreline oiling and to identify natural and cultural resources requiring special protection. Similar joint surveys were performed during the springs of 1990, 1991, and 1992 on all Prince william Sound and Gulf of Alaska shorelines that were suspected of having remnants of weathered oil and that would benefit from further cleanup. In the springs of 1990, 1991, and 1992, isolated pockets of subsurface oil were found, chiefly in small scattered zones in coarse cobble/boulder sediments in the upper intertidal or supratidal zones. In 1991, about one-third of the subdivisions in Prince William Sound with surface oil also contained some subsurface oil. The areal extent of this subsurface oil declined by nearly 70% between 1991 and 1992, from about 37,000 m 2 to about 12,000 m 2 . Moreover, where subsurface oil remained in 1992, it was present in lesser amounts. Rates of oil removal were greatest on coastal sections treated early in the spring and summer of 1989. Where shoreline treatment was delayed, the subsequent rate of removal of oil from the shore by natural processes was slower. 27 refs., 10 figs., 3 tabs
Neff, J.M.; Stubblefield, W.A.
As part of a comprehensive water-quality assessment program performed in Prince William Sound and the western Gulf of Alaska following the Exxon Valdez oil spill of March 24, 1989, water samples were collected from 417 locations, most of them in areas through which the oil drifted, to assess the distribution and concentrations of petroleum hydrocarbons in the water column. Over 5,000 water samples were analyzed for individual and total petroleum alkanes and for aromatic hydrocarbons by very sensitive gas chromatographic techniques. A total of 2,461 of these samples were analyzed for polycyclic aromatic hydrocarbons (PAHs). Concurrent with some of these samples, an additional 123 water samples were collected in April 1989 (a week to a month after the spill) at 32 offshore locations and in June 1989 at 7 nearshore sites in Prince William Sound to determine the toxicity of the water to representative species of marine organisms. The toxicity of Prince William Sound water was assessed with standard Environmental Protection Agency (EPA) and American Society for Testing and materials (ASTM) marine toxicity tests with representative species of three taxonomic groups: (1) Skeletonema costatum (a marine diatom), (2) Mysidopsis bahia (a crustacean), and (3) larval/juvenile Cyprinodon variegatus (a fish, the sheepshead minnow). 58 refs., 11 figs., 3 tabs
Driskell, W.B.; Payne, J.R.; Shigenaka, G.
A large chemistry data set for polycyclic aromatic hydrocarbon (PAH) and saturated hydrocarbon (SHC) contamination in sediment, water and tissue samples has emerged in the aftermath of the 1989 Exxon Valdez oil spill in Prince William Sound, Alaska. When the oil was fresh, source identification was a primary objective and fairly reliable. However, source identification became problematic as the oil weathered and its signatures changed. In response to concerns regarding when the impacted area will be clean again, this study focused on developing appropriate tools to confirm hydrocarbon source identifications and assess weathering in various matrices. Previous efforts that focused only on the whole or particulate-phase oil are not adequate to track dissolved-phase signal with low total PAH values. For that reason, a particulate signature index (PSI) and dissolved signature index (DSI) screening tool was developed in this study to discriminate between these 2 phases. The screening tool was used to measure the dissolved or water-soluble fraction of crude oil which occurs at much lower levels than the particulate phase, but which is more widely circulated and equally as important as the particulate oil phase. The discrimination methods can also identify normally-discarded, low total PAH samples which can increase the amount of usable data needed to model other effects of oil spills. 37 refs., 3 tabs., 10 figs
Esler, Daniel; Ballachey, Brenda E.; Matkin, Craig; Cushing, Daniel; Kaler, Robert; Bodkin, James; Monson, Daniel; Esslinger, George; Kloecker, Kim
Research and monitoring activities over the 28 years since the T/V Exxon Valdez ran aground and spilled oil into Prince William Sound, Alaska have led to an improved understanding of how wildlife populations were damaged, as well as the mechanisms and timelines of recovery. A key finding was that for some species, such as harlequin ducks and sea otters, chronic oil spill effects persisted for at least two decades and were a larger influence on population dynamics over the long term than acute effects of the spill. These data also offer insights into population variation resulting from factors other than the oil spill. For example, while many seabirds experienced direct and indirect effects of the spill, population trajectories of some piscivorous birds, including pigeon guillemots and marbled murrelets, were linked to long-term environmental changes independent of spill effects. Another species, killer whales, suffered population declines due to acute spill effects that have not been resolved despite lack of chronic direct effects, representing a novel pathway of long-term injury. The observed variation in mechanisms and timelines of recovery is linked to species specific life history and natural history traits, and thus may be useful for predicting population recovery for other species following other spills.
Stubblefield, W.A.; Hancock, G.A.; Ford, W.H.; Ringer, R.K.
The toxic properties of naturally weathered Exxon Valdez crude oil (WEVC) were assessed in a battery of acute and subchronic toxicity tests using mallards, Anas platyrhynchos, and European ferrets, Mustela putorius. Adult mallard acute oral toxicity study results indicated no mortalities or signs o toxicity, i.e., no-observed-adverse-effect level (NOAEL) and median lethal dose (LD50) > 5,000 mg/kg. Acute oral feeding and food avoidance tests with ducklings also indicated no toxicity (NOAEL and LC50 > 50,000 mg/kg diet) with no evidence of food avoidance (FAC50 > 20,000 mg/kg diet). No mortalities or toxic signs were noted in a 14-d feeding study with adult birds at dietary concentrations up to 100,000 mg WEVC/kg diet. Among clinical and physiological end points evaluated, the only significant difference noted was an increase in liver: body weight ratios in the 100,000-mg WEVC/kg diet dose group. No differences in clinical chemistry or hematological parameters were noted, and there were no consistent differences in histological evaluations of organ tissues. Daily oral doses of up to 5,000 mg/kg of WEVC over 5 d resulted in minimal effects on ferrets. Increased serum albumin concentrations were observed in the 5,000-mg/kg dose group females and decreased spleen weights were noted in females of all WEVC treatment groups. No other significant observations were noted
Atlas, Ronald; Bragg, James
In this article we consider what we have learned from the Exxon Valdez oil spill (EVOS) in terms of when bioremediation should be considered and what it can accomplish. We present data on the state of oiling of Prince William Sound shorelines 18 years after the spill, including the concentration and composition of subsurface oil residues (SSOR) sampled by systematic shoreline surveys conducted between 2002 and 2007. Over this period, 346 sediment samples were analysed by GC-MS and extents of hydrocarbon depletion were quantified. In 2007 alone, 744 sediment samples were collected and extracted, and 222 were analysed. Most sediment samples from sites that were heavily oiled by the spill and physically cleaned and bioremediated between 1989 and 1991 show no remaining SSOR. Where SSOR does remain, it is for the most part highly weathered, with 82% of 2007 samples indicating depletion of total polycyclic aromatic hydrocarbon (Total PAH) of >70% relative to EVOS oil. This SSOR is sequestered in patchy deposits under boulder/cobble armour, generally in the mid-to-upper intertidal zone. The relatively high nutrient concentrations measured at these sites, the patchy distribution and the weathering state of the SSOR suggest that it is in a form and location where bioremediation likely would be ineffective at increasing the rate of hydrocarbon removal. © 2009 The Authors. Journal compilation © 2009 Society for Applied Microbiology and Blackwell Publishing Ltd.
Houghton, J.P.; Lees, D.C.; Driskell, W.B.
Native little neck (Protothaca staminea) and butter clams (Saxidomus giganteus) were quantitatively surveyed from 1989 through 1993 to evaluate effects from the Exxon Valdez oil spill. Hydraulic washing of sand and gravel beaches altered beach morphology by transporting material down slope from upper elevations, often burying the lower beach in several centimeters of sediment having a relatively low content of fines and organic carbon. Hydraulically washed beaches showed significant reductions in clam densities in 1989 and 1990. Recruitment of clams was very limited on these beaches through 1993; as a result, clam densities on these hydraulically washed beaches remain very depressed compared to those on beaches that were unoiled or oiled but not washed. Littlenecks transplanted from a reference site to a heavily oiled but untreated site showed significant patterns of increased mortality, decreased growth, and increased bioaccumulation of PAH in response to a gradient in sediment PAH, This same heavily oiled site has consistently had among the highest rates of hardshelled clam recruitment of any of the sites sampled. Littlenecks also were transplanted to another heavily oiled beach that had been hydraulically washed and had little remaining hydrocarbons. These clams showed very high survival, yet this beach has had very little clam recruitment. It is hypothesized that recruitment at this site may be inhibited by the low level of finer sediments and low organic content remaining after washing
During the evening of the second day following the Exxon Valdez oil spill, an estimated 57,000-114,000 liters of North Slope crude oil were eliminated using in-situ combustion. The oil was collected with 3M's Fire Boom towed in a U-shaped configuration behind two fishing boats. Working with 152 m long tow lines, a 137 m boom was moved at ca 0.26-5.2 m/s through slightly emulsified oil patches in the downwind region of the spill. A gelled fuel ignitor was used to ignite the captured oil, and the size and intensity of the blaze was controlled by adjusting the speed of the vessels. Total burn time was ca 1.25 h, however the intense part of the burn lasted for ca 45 minutes. Using several methods to estimate the total volume of oil collected, the volume resulted in ca 1136 liters of stiff, taffy-like burn residue that could be picked up easily on completion of the burn. The controlled burn thus resulted in an estimated 98% or better elimination of crude oil. It had been planned to use a helitorch to ignite the captured oil, however darkness required the use of the gelled ignitor. Had the helitorch been used, numerous ignition points could have been spread througout the contained oil, providing a much more efficient heating and ultimate ignition of the oil. 5 figs
In March 1989 the tanker Exxon Valdez grounded on a well-known reef in Alaska's Prince William Sound, resulting in an oil spill of nearly 11 million gallons (260,000 barrels). Much of the oil washed ashore, coating over 1,200 miles of shoreline, and damaged marine mammals, birds, and other life forms. Response to the spill revealed lack of preparedness, disagreement as to appropriate response tactics and technologies, and a confused decision-making structure. This article provides details of the Alaskan setting of the disaster. The historical conflict between economic development and environmental preservation that characterizes the region is emphasised. An outline is given of the apparent causes of this particular oil spill and then a number of strategic propositions concerning oil spills in general and their remediation are presented. In conclusion, it is argued briefly that, in general, effective and efficient maritime oil spill prevention and remediation require technological, logistic and decision-making mechanisms to be in place at all times on a global scale. This suggests that there should be an overall structural framework, composed of key sub-structures providing the necessary mechanisms. (U.K.)
Following the Exxon Valdez oilspill in March 1989, over 35,000 dead birds were retrieved. Model analyses suggested that actual seabird mortality could have been in the hundreds of thousands, prompting concerns about severe and persistent impacts on populations of several species, especially murres (Uria spp.). Recovery for some populations was projected to take decades. The findings of several studies conducted following the oil spill, however, indicate that these concerns may not be justified. These studies examined colony attendance and reproduction of murres as well as habitat utilization for the prevalent species in Prince William Sound and along the Kenai Peninsula. Surveys of attendance by birds at murre breeding colonies in 1991 indicated no overall differences from prespill attendance levels when colonies were grouped by the degree of oiling in the vicinity. At a large colony in the Barren Islands, where damage was described as especially severe, counts of murres were generally similar to historical estimates made in the late 1970s. In 1990 and 1991, murres breeding at the Barren Islands colony also produced young at levels that were within the range of natural (prespill) variation for this site. Incidental observations indicated that several other species reproduced successfully in oiled areas in Prince William Sound and along the Kenai Peninsula following the spill. 161 refs., 2 figs., 2 tabs
Houghton, J.P.; Fukuyama, A.K.; Lees, D.C.; Driskell, W.B.; Shigenaka, G.; Mearns, A.J.
Hot-water treatments used to remove Exxon Valdez oil from rocky beaches of Prince William Sound in 1989 were shown to have severe short-term impacts on intertidal epibenthos. Quantitative sampling was conducted from 1989 through 1993 to evaluate recovery of littoral habitats from the effects of oiling and hotwater washing. Effects of hot-water treatments applied in 1989 remained visible in intertidal assemblages through 1993. Some hot-water treated rocky shores that had been stripped of biota showed little colonization by 1991; significant differences remained between epibiota on unoiled shores and that on oiled shores that were hot-water washed. On other oiled rocky shores that were not hot-water washed, the majority of the community dominants, including rockweed, mussels, barnacles, limpets, drills, and littorines, survived the oiling; by July 1991 these shores did not differ in most respects from unoiled shores. By July 1993 hot-water-washed rocky shores had been colonized by opportunistic species as well as by most of the original biota. Algal assemblages were heavily dominated by rockweed, but red algae reminded depressed, especially at lower elevations; otherwise, few significant differences remained in 1993 between the epibiota on unoiled and hot-water-washed shores. Full recovery appears to be several years away in many areas, however
Boufadel, Michel C; Geng, Xiaolong; Short, Jeff
Oil from the Exxon Valdez laden with polycyclic aromatic hydrocarbons (PAH) has persisted on some beaches in Prince William Sound, Alaska, >20years after these beaches became contaminated. The degradation rate of the total PAH (TPAH) is estimated at 1% per year. Low oxygen concentrations were found to be the major factor causing oil persistence, and bioremediation through the injection of hydrogen peroxide and nutrients deep into four beaches in PWS were conducted in the summers of 2011 and 2012. It was found that due to the treatment, the TPAH biodegradation rate was between 13% and 70% during summer 2011 and summer 2012. The results also showed high efficiency in the delivery of oxygen and nutrient to the contaminated areas of the beach. However, the approach has an environmental cost associated with it, and stakeholders would need to conduct a rigorous net environmental benefit analysis (NEBA) for pursuing the bioremediation of submerged contaminated sediments, especially in higher latitudes. Copyright © 2016 Elsevier Ltd. All rights reserved.
Esler, Daniel N.; Bowman, Timothy D.; Trust, Kimberly A.; Ballachey, Brenda E.; Dean, Thomas A.; Jewett, Stephen C.; O'Clair, Charles E.; Holland-Bartels, Leslie E.
Following the 1989 Exxon Valdez oil spill in Prince William Sound, Alaska, we studied the status of recovery of harlequin duck (Histrionicus histrionicus) populations during 1995-1998. We evaluated potential constraints to full recovery, including (1) exposure to residual oil, (2) food limitation, and (3) intrinsic demographic limitations on population growth rates. In this paper, we synthesize the findings from our work and incorporate information from other harlequin duck research and monitoring programs to provide a comprehensive evaluation of the response of this species to the Exxon Valdez oil spill. We conclude that harlequin duck populations had not fully recovered by 1998. Furthermore, adverse effects continued as many as 9 years after the oil spill, in contrast to the conventional paradigm that oil spill effects on bird populations are short-lived. These conclusions are based on the findings that (1) elevated cytochrome P450 induction on oiled areas indicated continued exposure to oil in 1998, (2) adult female winter survival was lower on oiled than unoiled areas during 1995-1998, (3) fall population surveys by the Alaska Department of Fish and Game indicated numerical declines in oiled areas during 1995-1997, and (4) densities on oiled areas in 1996 and 1997 were lower than expected using models that accounted for effects of habitat attributes. Based on hypothesized links between oil contamination and demography, we suggest that harlequin duck population recovery was constrained primarily by continued oil exposure. Full population recovery also will be delayed by the time necessary for intrinsic population growth to allow return to pre-spill numbers following cessation of residual oil spill effects. Although not all wildlife species were affected by the Exxon Valdez oil spill, and some others may have recovered quickly from any effects, harlequin duck life history characteristics and benthic, nearshore feeding habits make them susceptible to both initial
Lindeberg, Mandy R.; Maselko, Jacek; Heintz, Ron A.; Fugate, Corey J.; Holland, Larry
On March 24, 1989, the Exxon Valdez grounded on Bligh Reef in Prince William Sound, Alaska, spilling an estimated 10.8 million gallons of crude oil. Contrary to early projections, subsequent studies over several decades have shown subsurface oil persisting on impacted beaches. Here we present findings from a lingering oil survey conducted during the summer of 2015 at a small set of beaches in Prince William Sound known to have persistent subsurface Exxon Valdez oil. The objectives of the survey were to estimate how much oil remains at these sites, the oil composition, and oil retention rates compared to previous studies. Results from the survey found lingering oil was present at 8 of 9 sites that were revisited. Surveys revealed little evidence of change in oil area or mass over the last 14 years, nor has there been a change in the distribution of oiling intensities or their location on the beach. Detailed analysis of the oil indicated it has not weathered since 2001. Subsurface oils collected in 2015 have enriched concentrations of phenanthrenes and chrysenes relative to oil originating in the cargo hold indicating that buried oil has retained some toxic potential over the last two decades, but it is not currently bioavailable. Subsurface oil appears to be sequestered in sediments and protected from hydrological washing and low oxygen and nutrient levels inhibiting biodegradation. These findings are consistent with previous surveys and predictive geomorphic models suggesting the estimated 0.6% Exxon Valdez oil remaining is sequestered and not bioavailable unless disturbed and will likely persist in the environment on a decadal scale.
Holba, C.; McGee, M.; Thompson, P.
On March 24, 1989, the supertanker Exxon Valdez struck a sub- merged rock pinnacle at Bligh Reef, puncturing eight of its storage tanks. Within hours, 11 million gallons of crude oil were dumped into the waters of Prince William Sound. The cleanup, damage assessment, and restoration activities undertaken for this environmentally complex area presented multifaceted challenges to public and private organizations and various professional disciplines. One of these challenges was obtaining and disseminating prespill, spill, and postspill information for both the private and public sector. The Oil Spill Public Information Center (OSPIC) was created for this purpose by the US Department of Justice on behalf of the federal trustees. Its management has since been assumed by the restoration team, an arm of the state-federal Exxon Valdez Oil Spill Trustee Council. On October 8, 1991, a settlement agreement was approved in United States District Court, which required Exxon to pay $1 billion in criminal restitution and civil damages to the United States and the state of Alaska. The settlement terms specify that the Trustee Council shall establish procedures providing for meaningful public participation in the injury assessment and restoration process. Consistent with that mandate, the OSPIC is responsible for providing a repository for all material related to the Exxon Valdez oil spill, The OSPIC is a specialized library open to the public. Its function is to collect, organize, and make accessible materials generated by state and federal agencies and the private sector as a result of the cleanup, damage assessment, and restoration activities of the spill. The OSPIC staff is also identifying and collecting baseline studies in the Prince William Sound and Gulf of Alaska areas, as well as materials on cold water marine spills. The OSPIC serves a variety of patrons, including industry, the oil spill response community, state and federal agencies, scientists, etc
This report presents results of a Hydrogeochemical and Stream Sediment Reconnaissance (HSSR) of the Valdez NTMS quadrangle, Alaska. In addition to this abbreviated data release, more complete data are available to the public in machine-readable form through the Grand Junction Office Information System (GJOIS) at Oak Ridge National Laboratory (ORNL). Presented in this data release are location data, field analyses, and laboratory analyses of several different sample media. For the sake of brevity, many field site observations have not been included in this volume. These data are, however, available on the magnetic tape. Appendices A to D describe the sample media and summarize the analytical results for each medium. The data were subsetted by one of the Los Alamos National Laboratory (LANL) sorting programs of Zinkl and others (1981a) into groups of stream sediment, lake sediment, stream water, lake water, and ground water samples. For each group which contains a sufficient number of observations, statistical tables, tables of raw data, and 1:1000000 scale maps of pertinent elements have been included in this report. In addition, maps showing results of multivariate statistical analyses have been included. Further information about the HSSR program in general, or about the LANL portion of the program in particular, can be obtained in quarterly or semiannual program progress reports on open-file at DOE's Technical Library in Grand Junction. Information about the field and analytical procedures used by LANL during sample collection and analysis may be found in any HSSR data release prepared by the LANL and will not be included in this report
Taft, D.G.; Egging, D.E.; Kuhn, H.A.
In the fall of 1989, an aerial surveillance program was implemented to locate oil sheens (or slicks) originating from shorelines affected by the Exxon Valdez spill. The objectives of the program were to identify any oil on the water that warranted response and to identify those sections of shoreline that would be priority candidates for further cleanup in 1990. The program initially surveyed the entire affected area, but, because proportionally fewer sheens were spotted in the Gulf of Alaska, the program was refocused on Prince Williams Sound in early 1990. The surveillance program consisted of frequent low-altitude flights with trained observers in a deHavilland Twin otter outfitted with observation ports and communication equipment. The primary surveillance technique used was direct visual observation. Other techniques, including photography, were tested but proved less effective. The flights targeted all shorelines of concern, particularly those near fishing, subsistence, and recreational areas.the observers attempted to locate all sheens, estimate their size and color, ad identify the source of the oil found in the sheen. Size and color were used to estimate the volume of oil in each sheen. Samples were collected whenever possible during the summer of 1990 using a floating Teflon trademark sampling device that was developed for easy deployment from a boat or the pontoon of a float plane. Forty four samples were analyzed by UV-fluorescence spectroscopy. Eleven of these samples were also analyzed by GC/MS. In general, the analyses confirmed the observers' judgment of source. 16 refs., 9 figs., 2 tabs
Nixon, Zachary; Michel, Jacqueline
Remaining lingering subsurface oil residues from the Exxon Valdez oil spill (EVOS) are, at present, patchily distributed across the geologically complex and spatially extensive shorelines of Prince William Sound and the Gulf of Alaska. We review and synthesize previous literature describing the causal geomorphic and physical mechanisms for persistence of oil in the intertidal subsurface sediments of these areas. We also summarize previous sampling and modeling efforts, and refine previously presented models with additional data to characterize the present-day linear and areal spatial extent, and quantity of lingering subsurface oil. In the weeks after the spill in March of 1989, approximately 17,750 t of oil were stranded along impacted shorelines, and by October of 1992, only 2% of the mass of spilled oil was estimated to remain in intertidal areas. We estimate that lingering subsurface residues, generally between 5 and 20 cm thick and sequestered below 10-20 cm of clean sediment, are present over 30 ha of intertidal area, along 11.4 km of shoreline, and represent approximately 227 t or 0.6% of the total mass of spilled oil. These residues are typically located in finer-grained sand and gravel sediments, often under an armor of cobble- or boulder-sized clasts, in areas with limited groundwater flow and porosity. Persistence of these residues is correlated with heavy initial oil loading together with localized sheltering from physical disturbance such as wave energy within the beach face. While no longer generally bioavailable and increasingly chemically weathered, present removal rates for these remaining subsurface oil residues have slowed to nearly zero. The only remaining plausible removal mechanisms will operate over time scales of decades.
This Environmental Impact Statement (EIS) examines a proposal for improvements at the existing University of Alaska, Fairbanks, Institute of Marine Science (IMS), Seward Marine Center. The Exxon Valdez Oil Spill (EVOS) Trustee Council is proposing to improve the existing research infrastructure to enhance the EVOS Trustee Council`s capabilities to study and rehabilitate marine mammals, marine birds, and the ecosystem injured by the Exxon Valdez oil spill. The analysis in this document focuses on the effects associated with construction and operation of the proposed project and its proposed alternatives. The EIS gives a detailed description of all major elements of the proposed project and its alternatives; identifies resources of major concern that were raised during the scoping process; describes the environmental background conditions of those resources; defines and analyzes the potential effects of the proposed project and its alternatives on these conditions; and identifies mitigating measures that are part of the project design as well as those proposed to minimize or reduce the adverse effects. Included in the EIS are written and oral comments received during the public comment period.
This Environmental Impact Statement (EIS) examines a proposal for improvements at the existing University of Alaska, Fairbanks, Institute of Marine Science (IMS), Seward Marine Center. The Exxon Valdez Oil Spill (EVOS) Trustee Council is proposing to improve the existing research infrastructure to enhance the EVOS Trustee Council's capabilities to study and rehabilitate marine mammals, marine birds, and the ecosystem injured by the Exxon Valdez oil spill. The analysis in this document focuses on the effects associated with construction and operation of the proposed project and its proposed alternatives. The EIS gives a detailed description of all major elements of the proposed project and its alternatives; identifies resources of major concern that were raised during the scoping process; describes the environmental background conditions of those resources; defines and analyzes the potential effects of the proposed project and its alternatives on these conditions; and identifies mitigating measures that are part of the project design as well as those proposed to minimize or reduce the adverse effects. Included in the EIS are written and oral comments received during the public comment period
The Cretaceous is more than a geologic age in which dominated the dinosaurs and in The Moon Formation, one of the biggest generating rocks of hydrocarbons was gestated in the world. Today, one of the most ambitious exploration projects represents in Colombia, with which is looked for to check the existence of hydrocarbons deposits to a bigger depth in the area of the Cira-infantas, the field that marked the beginning of the oil history of the country. This field that initially counted with some proven reserves of 800 million barrels stored in rocks of the Tertiary, it is the biggest overdraft at the beginning of the X X century in Colombia and classified by the experts as one of the most important discoveries in the world
Boehm, P.D.; Page, D.S.; Gilfillan, E.S.; Stubblefield, W.A.; Harner, E.J.
This paper describes chemical and toxicological results of a comprehensive shoreline ecology program that was designed to assess recovery in Prince William Sound following the Exxon Valdez oil spill of March 24, 1989. The program is an application of the sediment quality triad approach, combining chemical, toxicological, and biological measurements. The study was designed so that results could be extrapolated to the entire spill zone in the sound and projected forward in time. It combined one-time sampling of 64 randomly chosen study sites representing four major habitats and four oiling levels (including unoiled reference sites), with periodic sampling at 12 subjectively chosen fixed sites. Sediment samples--or when conditions required, filter-wipes from rock surfaces--were collected in each of three intertidal zones and from subtidal stations up to 30-m deep. Oil removal was generally quite rapid: by 1991 the concentration of oil spilled from the Exxon Valdez had been dramatically reduced on the majority of shorelines by both natural processes and cleanup efforts. Acute sediment toxicity from oil (as measured by standard toxicity tests) was virtually absent by 1990--91, except at a small number of isolated locations. The petroleum residues had degraded below the threshold of acute toxic effects. Measurable polycyclic aromatic hydrocarbon (PAH) levels are, in general, well below those conservatively associated with adverse effects, and biological recovery has been considerably more rapid than the removal of the last chemical remnants. 55 refs., 15 figs., 4 tabs
Armstrong, D.A.; Dinnel, P.A.; Orensanz, J.M.
Exposure and possible adverse effects of the Exxon Valdez oil spill (EVOS) at depth were studied between 1989 and 1991 on several species of crustaceans, molluscs, and finfish that are characterized by ontogenetic shifts in distribution from meroplanktonic larvae to benthic and demersal juveniles and adults. The authors approach was to search for (1) evidence of exposure to Exxon Valdez crude oil (EVC) at depth (generally between 20 to 150 m) and (2) measurable perturbations at both the individual and population levels. Primary species targeted were Tanner crab (Chionoecetes bairdi), several pandalid shrimps (Pandalus platyceros, P. hypsinotus, P. borealis), flathead sole (Hippoglossoides elassodon), and several bivalves including scallops (Chlamys rubida) and infaunal clams (Nuculana, Yoldia, and Macoma spp.). The survey design provided a comparison between variables measured in oiled bays around Knight Island and non-oiled bays at other locations within Prince William Sound. Polycyclic aromatic hydrocarbons (PAHs) of petrogenic origin were measured in all bays sampled in this study and levels of PAHs derived from EVC were elevated in the oiled bays following the spill, yet attenuated to less than 200 ng/g sediment by 1991. 95 refs., 22 figs., 6 tabs
Bue, B.G.; Miller, G.D.; Seeb, J.E.; Sharr, S.
Investigations into the environmental effects of the 1 989 Exxon Valdez oil spill lead us to conclude that chronic damage occurred in some pink salmon populations. Differences in survival between streams contaminated by oil and uncontaminated streams have been observed annually since the spill for pink salmon embryos incubating in the intertidal portions of Prince William Sound. The authors assessed the environmental influence on these findings by collecting gametes from both contaminated and uncontaminated streams, transporting them to a hatchery where intra-stream crosses were made, and incubating the resulting embryos under identical conditions. Lower survival was detected in the embryos originating from the oil-contaminated streams indicating that the agent responsible for the differences detected in the field was genetic rather than environmental
Page, D.S.; Gilfillan, E.S.; Boehm, P.D.; Harner, E.J.
This paper describes the design and analysis of a large field and laboratory program to assess shoreline recovery in Prince William Sound following the Exxon Valdez oil spill. The study was designed so that results could be generalized area-wide (biology, chemistry) or habitat-wide (toxicology) and projected forward in time (chemistry). It made use of the sediment quality triad approach, combining biological, chemical, and toxicological measurements to assess shoreline recovery. Key aspects of the study include the following: coordinated field sampling for chemical, toxicological, and biological studies; stratified random sampling (SRS) as a basis for spatial generalization; periodic sampling to assess trends, including sites with worst-case conditions; analysis of oil-spill effects on hundreds of species; statistical methods based on normal and non-normal theory, consistent with the structure of the data, including generalized linear models and multivariate correspondence analysis. 45 refs., 5 figs., 4 tabs
Ricca, Mark A.; Miles, A. Keith; Ballachey, Brenda E.; Bodkin, James L.; Esler, Daniel N.; Trust, Kimberly A.
Exposure to contaminants other than petroleum hydrocarbons could confound interpretation of Exxon Valdez oil spill effects on biota at Prince William Sound, Alaska. Hence, we investigated polychlorinated biphenyls (PCBs) in blood of sea otters and harlequin ducks sampled during 1998. PCB concentrations characterized by lower chlorinated congeners were highest in sea otters from the unoiled area, whereas concentrations were similar among harlequin ducks from the oiled and unoiled area. Blood enzymes often elevated by xenobiotics were not related to PCB concentrations in sea otters. Only sea otters from the unoiled area had estimated risk from PCBs, and PCB composition or concentrations did not correspond to reported lower measures of population performance in sea otters or harlequin ducks from the oiled area. PCBs probably did not influence limited sea otter or harlequin duck recovery in the oiled area a decade after the spill.
Field surveys were conducted in July and August 1991 on 32 of the 36 murre (Uria spp.) colonies in the northern Gulf of Alaska to assess colony attendance (number of birds present at a colony) two years after the exxon Valdez oil spill. The surveys focused on murre colonies because murres represented 74% of the recovered seabird carcasses and because it had claimed that there was large-scale mortality of murres, leading to 60% to 70% decreases at some large colonies and population recovery periods of 20 to 70 years. Murres were present at all 32 colonies, and colony attendance estimates were generally similar to those from historical (prespill) surveys, particularly for those colonies in the direct path of the spill, i.e., the Barren Islands and Chiswell islands. Colony attendance levels in 1991 do not support the contention that murre colony attendance in the study area was drastically lower than historical levels. When colonies were grouped according to risk of oil exposure, the mean changes in attendance between 1991 and historical murre surveys did not differ significantly among the groups. Factors that could account for the observed similarity of 1991 and historical murre counts despite the high estimated mortality are (1) overestimation of mortality or (2) replacement of lost breeders through either recruitment of formerly nonbreeding individuals into the breeding population at spill-affected colonies or immigration of murres form nonaffected colonies. The findings of this study suggest that impacts of the Exxon Valdez oil spill on murre colony attendance in the northern Gulf of alaska were relatively short-term. 118 refs., 5 figs., 8 tabs
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.
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
Bowyer, R.T.; Testa, J.W.; Faro, J.B.; Schwartz, C.C.; Browning, J.B.
The effects of the Exxon Valdez oil spill on the diets of river otters (Lutra canadensis) from oiled and nonoiled areas of Prince William Sound, Alaska, were examined in 1989 and 1990. On the basis of identification of prey remains in their feces, otters fed principally on marine, bottom-dwelling fishes. Marine gastropods, bivalves, and crustaceans composed most of the invertebrates in the diet of otters; freshwater and terrestrial food items seldom occurred in their feces. The diets of otters included 149 different taxa, most of which rarely occurred in their feces. Sixty-five taxa occurred ≥5 times in the combined data set. Species richness and diversity of prey remains in otter feces were similar on oiled and nonoiled study areas in late winter 1989 (before the oil spill) and during summer 1989 following the spill. By summer 1990, however, there were significant declines in the richness and diversity of species (mostly bony fish, molluscs, and bivalves) in otter diets on the oiled area. Likewise, the relative abundance of prey remains in otter feces showed strong differences between areas and years, and an area by year interaction. Members of the Perciformes and Archaeogastropoda declined from 1989 to 1990 on the oiled area while they increased on the nonoiled site; Malacostraca exhibited the opposite pattern. These outcomes, when considered with other data on body mass and blood chemistry, strongly suggest that some effects of the oil spill on otters were delayed. 14 refs., 6 figs., 1 tab
White, C.M.; Ritchie, R.J.; Cooper, B.A.
Helicopter surveys were conducted in Prince William Sound (PWS) to assess the effects of the 1989 Exxon Valdez oil spill on the reproductive success and densities of bald eagles (Haliaeetus leucocephalus) one and two years after the spill (1990 and 1991). Densities of bald eagles were compared between an oiled area in southwestern PWS and an unoiled area in northern PWS. In all surveys (four in 1990, one in 1991) densities of eagles in the oiled areas generally were similar to or higher than those in the unoiled area. Reproductive success was compared between nesting territories that were oiled within 1 km of nests and nesting territories that were unoiled. In 1990, all measures of nest productivity, nest occupancy, and nesting success were similar between oiled and unoiled territories. In 1991, however, the number of young per successful nest was lower in oiled territories. The number of successful nests was slightly lower in 1991 than in 1990 in oiled territories but was significantly lower in 1991 in unoiled territories. Comparisons of nest occupancy and nesting success could not be made in 1991 because early surveys were not conducted. Differences between areas, territories, and years could not be attributed to oil, but rather appeared to be related to natural annual variability. Overall, no demonstrable effects of the oil spill on eagle density or reproduction could be detected in PWS one and two years after the spill. 70 refs., 1 fig., 3 tabs
The use of bioremediation as a supplemental cleanup technology in the Exxon Valdez oil spill, in Prince William Sound, Alaska, has proven to be a good example of the problems and successes associated with the practical application of this technology. Field studies conducted by scientists from the US Environmental Protection Agency have demonstrated that oil degradation by indigenous microflora on the beaches of Prince William Sound could be significantly accelerated by adding fertilizer directly to the surfaces of oil-contaminated beaches. The author's results from the application of an oleophilic fertilizer are presented as exemplary field and laboratory information. The fertilizer enhanced biodegradation of the oil, as measured by changes in oil composition and bulk oil weight per unit of beach material, by approximately twofold relative to untreated controls. The emphasis of this chapter will be on some of the difficulties and problems associated with the fertilizer application and its effect on oil degradation. The author will concentrate primarily on the separate application of an oleophilic fertilizer which occurred at a site called Snug Harbor on Knight Island in Prince William Sound, and on the application of slow-release fertilizer granules which occurred on Disk Island in Prince William Sound
Kocan, R.; Brown, E.; Baker, T.
In order to evaluate long-term residual toxicity, artificially spawned Pacific herring (Clupea pallasl) embryos were deployed at 5 oiled and 5 unoiled sites in Prince William Sound two years after the Exxon Valdez oil spill. Embryos were exposed at 1.5 m and 4.5 m below mean low water for 8--10 d post fertilization. The embryos were then retrieved and transported to the laboratory for hatching and evaluation under controlled conditions, Endpoints were (1) embryo survival, (2) live hatch, (3) deformed larvae and (4) larval dry weight. The oiled sites produced significantly (P < 0.01) more deformed larvae (63.3%) than did the unoiled sites (51.3%), but there was a lower hatching success at the unoiled sites which resulted in no overall difference in normal live larvae produced between oiled and unoiled sites. The mean dry weight of newly hatched larvae from the oiled sites (78 microg/larva) was significantly lower than those from the unoiled sites (97 microg/larva) at all depths (P < 0.01). Increased larval deformities and reduced hatching weight is consistent with what has been reported by several investigators for herring larvae experimentally and naturally exposed to petroleum hydrocarbons. Based on the data, there appeared to be differences between the previously oiled and unoiled sites relative to herring development, but it is not clear whether this was due to residual oil effects or parental effects
McDonald, L.L.; Erickson, W.P.; Strickland, M.D.
The objective of the Coastal Habitat Injury Assessment study was to document and quantify injury to biota of the shallow subtidal, intertidal, and supratidal zones throughout the shoreline affected by oil or cleanup activity associated with the Exxon Valdez oil spill. The results of these studies were to be used to support the Trustee's Type B Natural Resource Damage Assessment under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA). A probability based stratified random sample of shoreline segments was selected with probability proportional to size from each of 15 strata (5 habitat types crossed with 3 levels of potential oil impact) based on those data available in July, 1989. Three study regions were used: Prince William Sound, Cook Inlet/Kenai Peninsula, and Kodiak/Alaska Peninsula. A Geographic Information System was utilized to combine oiling and habitat data and to select the probability sample of study sites. Quasi-experiments were conducted where randomly selected oiled sites were compared to matched reference sites. Two levels of statistical inferences, philosophical bases, and limitations are discussed and illustrated with example data from the resulting studies. 25 refs., 4 figs., 1 tab
Bragg, J.R.; Yang, S.H.
Natural interactions of fine mineral particles with residue oil and seawater, in a process called clay-oil flocculation, were found to create solids-stabilized oil-in-water emulsions on shoreline sediments at numerous locations in Prince William Sound following the Exxon Valdez spill. In laboratory tests using oiled sediment samples from Prince William Sound, these emulsions were shown to facilitate natural cleansing and dispersion of oil from sediments by moving water. To investigate the effect of flocculation on natural cleansing, studies were conducted to determine the hydrodynamic energy needed for seawater to remove flocculated oil residues from sediments sampled from shorelines. Water was pumped at different velocities through a column packed with oiled sediment, and the amount and composition of oil removed from the sediment were measured as functions of water velocity and sediment movement. In separate tests, oil removal was observed in a wave tank that generated wave heights less than and greater than needed to move sediments. 28 refs., 13 figs., 7 tabs
Gilfillan, E.S.; Page, D.S.; Harner, E.J.; Boehm, P.D.
This study describes the biological results of a comprehensive shoreline ecology program designed to assess ecological recovery in Prince William Sound following the Exxon Valdez oil spill on march 24, 1989. The program is an application of the ''Sediment Quality Triad'' approach, combining chemical, toxicological, and biological measurements. The study was designed so that results could be extrapolated to the entire spill zone in Prince William Sound. The spill affected four major shoreline habitat types in Prince William Sound: pebble/gravel, boulder/cobble, sheltered bedrock, and exposed bedrock. The study design had two components: (1) one-time stratified random sampling at 64 sites representing four habitats and four oiling levels (including unoiled reference sites) and (2) periodic sampling at 12 nonrandomly chosen sites that included some of the most heavily oiled locations in the sound. Biological communities on rock surfaces and in intertidal and shallow subtidal sediments were analyzed for differences resulting from to oiling in each of 16 habitat/tide zone combinations. Statistical methods included univariate analyses of individual species abundances and community parameter variables (total abundance, species richness, and Shannon diversity), and multivariate correspondence analysis of community structure. 58 refs., 13 figs., 9 tabs
McGurk, M.D.; Warburton, H.D.; Parker, T.B.; Litke, M.; Marliave, J.B.
The Exxon Valdez spill in March 1989 coincided with the spawning period of Pacific herring (Clupea pallasi) in the spill area. Adult herring were first observed near their spawning ground about a week after the spill. Spawners were concentrated in four major areas of Prince William Sound. The northeast and north areas were untouched by the spill, but the Naked Island archipelago and the northern tip of Montague Island were in the spill path. Previous research has shown that growth and mortality of free-swimming herring larvae were not significantly different between non-oiled and oiled areas of the Sound, suggesting that any effect of the oil spill on herring may have been restricted to the egg stage. This hypothesis was tested by measuring survival, hatching schedule, and viability of herring eggs collected from oiled and non-oiled areas of the Sound and incubated in laboratory aquaria. Variance analysis showed that egg survival and mean age of hatch varied with oil treatment, depth, and the interaction of treatment and depth. Six larval abnormalities were identified, all of which would render larvae effectively dead in a natural environment. Dry egg weight and yolk volume varied only with depth. Despite these findings, the population dynamics of both oiled and non-oiled herring eggs from the Sound in 1989 resembled the dynamics of natural, uncontaminated herring eggs. A possible reason for this similarity is that most eggs in the oil treatments may have been exposed to relatively low concentrations of hydrocarbons. 2 refs
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…
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
Ballachey, Brenda E.; Monson, Daniel H.; Esslinger, George G.; Kloecker, Kimberly; Bodkin, James L.; Bowen, Lizabeth; Miles, A. Keith
On March 24, 1989, the tanker vessel Exxon Valdez ran aground in Prince William Sound, Alaska, spilling an estimated 42 million liters of Prudhoe Bay crude oil. Oil spread in a southwesterly direction and was deposited on shores and waters in western Prince William Sound (WPWS). The sea otter (Enhydra lutris) was one of more than 20 nearshore species considered to have been injured by the spill. Since 1989, the U.S. Geological Survey has led a research program to evaluate effects of the spill on sea otters and assess progress toward recovery, as defined by demographic and biochemical indicators. Here, we provide an update on the status of sea otter populations in WPWS, presenting findings through 2013. To assess recovery based on demographic indicators, we used aerial surveys to estimate abundance and annual collections of sea otter carcasses to evaluate patterns in ages-at-death. To assess recovery based on biochemical indicators, we quantified transcription rates for a suite of genes selected as potential indicators of oil exposure in sea otters based on laboratory studies of a related species, the mink (Mustela vison). In our most recent assessment of sea otter recovery, which incorporated results from a subset of studies through 2009, we concluded that recovery of sea otters in WPWS was underway. This conclusion was based on increasing abundance throughout WPWS, including increasing numbers at northern Knight Island, an area that was heavily oiled in 1989 and where the local sea otter population had previously shown protracted injury and lack of recovery. However, we did not conclude that the WPWS sea otter population had fully recovered, due to indications of continuing reduced survival and exposure to lingering oil in sea otters at Knight Island, at least through 2009. Based on data available through 2013, we now conclude that the status of sea otters—at all spatial scales within WPWS—is consistent with the designation of recovery from the spill as
This paper assesses the potential for direct long-term toxicological effects of exposures to oils in birds and mammals by tracing exposures and effects form the initial cute phases through the sub-chronic to the eventual long-term exposures. The immediate effects of oil spills are physical, the oil acting on the plumage of birds or the fur of mammals. This causes a loss of entrained air and a concomitant reduction in buoyancy and thermal insulation. Animals that escape the immediate impacts may be isolated from their food supply and often ingest large amounts of oil while attempting to clean themselves. At the comparatively high dose levels involved, these exposures can result in toxicologically significant responses in many organ systems. In the course of an oil pollution incident, the amounts of biologically available oils decrease steadily, and simultaneously the composition of the oils shifts towards those components that have low volatility, and that resist photo- and bio-degradation. As this occurs, the primary pathways of exposure change from direct intakes to indirect routes involving the food supply. Although laboratory studies often report finding some adverse effects, the dose rates employed in many of these studies are extremely high when compared with those that are potentially available to animals in the wild, and very few actually use weathered oils. An assessment of the toxicological literature and of the available empirical data on the Exxon Valdez oil spill leads to the conclusion that long-term sub-lethal toxic effects of crude oils on wildlife in such marine spills appear to be very unlikely. 111 refs., 4 figs., 1 tab
Page, D.S. [Bowdoin College, Brunswick, ME (United States). Dept. of Chemistry; Boehm, P.D. [Exponent Inc., Maynard, MA (United States); Neff, J.M. [Neff and Associates, Duxbury, MA (United States)
The grounding of the Exxon Valdez in Prince William Sound (PWS), Alaska in the spring of 1989 resulted in the release of 258,000 barrels of Alaska North Slope crude oil into the marine environment. Nearly 800 km of shoreline were oiled to some degree. There was an unprecedented oil spill cleanup effort following the spill. The shoreline surveys of the spill zone were synthesized in this paper in an effort to demonstrate the relationship between shoreline type and persistence of subsurface oil (SSO) residues. Shoreline surveys of surface and SSO indicate rapid initial oil loss with a decline from about 800 linear km of PWS shoreline in 1989 to about 10 km of oiled shoreline in 1992. The period of rapid loss was attributed to natural physical process, biodegradation and cleanup activities that removed accessible spill remnants from shorelines. This was followed by a slower natural average loss rate for less accessible surface and SSO deposits of about 22 per cent per year for the period 1992-2001. This paper emphasized that shoreline type plays a key role in determining SSO persistence. The geology of PWS is complex. Many of the shorelines where SSO persists have armouring layers composed of hard, dense clasts, such as the quartzite boulders and cobblestones that can protect SSO deposits. Eighteen years after the spill, persistent SSO deposits in PWS shorelines remain protected from tidal water-washing and biodegradation by a surface boulder/cobble armour and low sediment porosity. The SSO deposits are in a physical/chemical form and location where they do not pose a health risk to intertidal biological communities and animals. The surveys continue to substantiate that remaining SSO deposits in PWS continue to degrade and go away slowly. 37 refs., 5 tabs., 7 figs.
Button, D.K.; Robertson, B.R.; McIntosh, D.; Juettner, F.
Turnover times for toluene in Resurrection Bay after the Exxon Valdez grounding were determined to be decades, longer than expected considering that dissolved hydrocarbons were anticipated to drift with the current and stimulate development of additional hydrocarbon-utilizing capacity among the microflora in that downcurrent location. These turnover times were based on the recovery of 14 CO 2 from added [ 14 C]toluene that was oxidized. The concentrations of toluene there, 0.1 to 0.2 μg/liter, were similar to prespill values. Oxidation rates appeared to be enhanced upstream near islands in the wake of the wind-blown slick, and even more within the slick itself. Since current-driven mixing rates exceeded those of oxidation, dissolved spill components such as toluene should enter the world-ocean pool of hydrocarbons rather than biooxidize in place. Some of the floating oil slick washed ashore and permeated a coarse gravel beach. A bacterial biomass of 2 to 14 mg/kg appeared in apparent response to the new carbon and energy source. A large population of carbon- and energy-starved, induced hydrocarbon oxidizers with metabolism limited by the physical and molecular recalcitrance of the heavier components is suggested. The effects of a surfactant that was widely applied were unremarkable on a test beach after 1.5 months. Unresolved components appearing in chromatograms from the remaining mixture were characteristic of partial oxidation products. Such compounds, known to accumulate when concentrations of smaller aqueous-phase hydrocarbons exceed the K m , may form in sediments as well
Lance, Brian K.; Irons, David B.; Kendall, Steven J.; McDonald, Lyman L.
We examined post-spill trends (1989-1998) of marine bird populations in Prince William Sound (PWS) following the Exxon Valdez oil spill (EVOS) to evaluate recovery of injured taxa. Two criteria were employed. First, we examined population trends of injured taxa only in the oiled area of PWS using regression models. Second, we examined population trends of injured taxa in the oiled area relative to the unoiled area using homogeneity of the slopes tests. We considered a population recovering if there was a positive trend using either criteria. We considered a population not recovering if there was no trend using either criteria or a negative trend in the oiled area. A significant negative trend in the oiled area relative to the unoiled area was considered a continuing and increasing effect. Most taxa for which injury was previously demonstrated were not recovering and some taxa showed evidence of increasing effects nine years after the oil spill. Four taxa (loons Gavia spp, Harlequin Duck Histrionicus histrionicus, Bufflehead Bucephala spp, and North-western Crow Corvus caurinus) showed weak to very weak evidence of recovery. None of these taxa showed positive trends in both winter and summer. Nine taxa (grebes Podiceps spp, cormorants Phalacrocorax spp, Black Oystercatcher Haematopus bachmani, Mew Gull Larus canus, Glaucous-winged Gull Larus glaucescens, terns Sterna spp, murres Uria spp, Pigeon Guillemot Cepphus columba, and murrelets Brachyramphus spp) showed no evidence of recovery during summer or winter. Four taxa (scoters Melanitta spp, mergansers Mergus spp, goldeneyes Bucephala spp, and Black-legged Kittiwake Rissa tridactyla) showed evidence of continuing, increasing effects. We showed evidence of slow recovery, lack of recovery, and divergent population trends in many taxa which utilise shoreline and nearshore habitats where oil is likely to persist. Potential lingering spill effects and natural variability appear to be acting in concert in delaying
Full Text Available Using a panel of genes stimulated by oil exposure in a laboratory study, we evaluated gene transcription in blood leukocytes sampled from sea otters captured from 2006–2012 in western Prince William Sound (WPWS, Alaska, 17–23 years after the 1989 Exxon Valdez oil spill (EVOS. We compared WPWS sea otters to reference populations (not affected by the EVOS from the Alaska Peninsula (2009, Katmai National Park and Preserve (2009, Clam Lagoon at Adak Island (2012, Kodiak Island (2005 and captive sea otters in aquaria. Statistically, sea otter gene transcript profiles separated into three distinct clusters: Cluster 1, Kodiak and WPWS 2006–2008 (higher relative transcription; Cluster 2, Clam Lagoon and WPWS 2010–2012 (lower relative transcription; and Cluster 3, Alaska Peninsula, Katmai and captive sea otters (intermediate relative transcription. The lower transcription of the aryl hydrocarbon receptor (AHR, an established biomarker for hydrocarbon exposure, in WPWS 2010–2012 compared to earlier samples from WPWS is consistent with declining hydrocarbon exposure, but the pattern of overall low levels of transcription seen in WPWS 2010–2012 could be related to other factors, such as food limitation, pathogens or injury, and may indicate an inability to mount effective responses to stressors. Decreased transcriptional response across the entire gene panel precludes the evaluation of whether or not individual sea otters show signs of exposure to lingering oil. However, related studies on sea otter demographics indicate that by 2012, the sea otter population in WPWS had recovered, which indicates diminishing oil exposure.
Bowen, Lizabeth; Miles, A. Keith; Ballachey, Brenda E.; Waters, Shannon C.; Bodkin, James L.
Using a panel of genes stimulated by oil exposure in a laboratory study, we evaluated gene transcription in blood leukocytes sampled from sea otters captured from 2006–2012 in western Prince William Sound (WPWS), Alaska, 17–23 years after the 1989 Exxon Valdez oil spill (EVOS). We compared WPWS sea otters to reference populations (not affected by the EVOS) from the Alaska Peninsula (2009), Katmai National Park and Preserve (2009), Clam Lagoon at Adak Island (2012), Kodiak Island (2005) and captive sea otters in aquaria. Statistically, sea otter gene transcript profiles separated into three distinct clusters: Cluster 1, Kodiak and WPWS 2006–2008 (higher relative transcription); Cluster 2, Clam Lagoon and WPWS 2010–2012 (lower relative transcription); and Cluster 3, Alaska Peninsula, Katmai and captive sea otters (intermediate relative transcription). The lower transcription of the aryl hydrocarbon receptor (AHR), an established biomarker for hydrocarbon exposure, in WPWS 2010–2012 compared to earlier samples from WPWS is consistent with declining hydrocarbon exposure, but the pattern of overall low levels of transcription seen in WPWS 2010–2012 could be related to other factors, such as food limitation, pathogens or injury, and may indicate an inability to mount effective responses to stressors. Decreased transcriptional response across the entire gene panel precludes the evaluation of whether or not individual sea otters show signs of exposure to lingering oil. However, related studies on sea otter demographics indicate that by 2012, the sea otter population in WPWS had recovered, which indicates diminishing oil exposure.
Werdon, Melanie B.; Granitto, Matthew; Azain, Jaime S.
The State of Alaska’s Strategic and Critical Minerals (SCM) Assessment project, a State-funded Capital Improvement Project (CIP), is designed to evaluate Alaska’s statewide potential for SCM resources. The SCM Assessment is being implemented by the Alaska Division of Geological & Geophysical Surveys (DGGS), and involves obtaining new airborne-geophysical, geological, and geochemical data. As part of the SCM Assessment, thousands of historical geochemical samples from DGGS, U.S. Geological Survey (USGS), and U.S. Bureau of Mines archives are being reanalyzed by DGGS using modern, quantitative, geochemical-analytical methods. The objective is to update the statewide geochemical database to more clearly identify areas in Alaska with SCM potential. The USGS is also undertaking SCM-related geologic studies in Alaska through the federally funded Alaska Critical Minerals cooperative project. DGGS and USGS share the goal of evaluating Alaska’s strategic and critical minerals potential and together created a Letter of Agreement (signed December 2012) and a supplementary Technical Assistance Agreement (#14CMTAA143458) to facilitate the two agencies’ cooperative work. Under these agreements, DGGS contracted the USGS in Denver to reanalyze historical USGS sediment samples from Alaska. For this report, DGGS funded reanalysis of 128 historical USGS sediment samples from the statewide Alaska Geochemical Database Version 2.0 (AGDB2; Granitto and others, 2013). Samples were chosen from the Tonsina area in the Chugach Mountains, Valdez quadrangle, Alaska (fig. 1). The USGS was responsible for sample retrieval from the National Geochemical Sample Archive (NGSA) in Denver, Colorado through the final quality assurance/quality control (QA/QC) of the geochemical analyses obtained through the USGS contract lab. The new geochemical data are published in this report as a coauthored DGGS report, and will be incorporated into the statewide geochemical databases of both agencies
Bodkin, James L.; Esler, Daniel N.; Rice, Stanley D.; Matkin, Craig O.; Ballachey, Brenda E.; Maslo, Brooke; Lockwood, Julie L.
Oil spilled from ships or other sources into the marine environment often occurs in close proximity to coastlines, and oil frequently accumulates in coastal habitats. As a consequence, a rich, albeit occasionally controversial, body of literature describes a broad range of effects of spilled oil across several habitats, communities, and species in coastal environments. This statement is not to imply that spilled oil has less of an effect in pelagic marine ecosystems, but rather that marine spills occurring offshore may be less likely to be detected, and associated effects are more difficult to monitor, evaluate, and quantify (Peterson et al., 2012). As a result, we have a much greater awareness of coastal pollution, which speaks to our need to improve our capacities in understanding the ecology of the open oceans. Conservation of coastal ecosystems and assessment of risks associated with oil spills can be facilitated through a better understanding of processes leading to direct and indirect responses of species and systems to oil exposure.It is also important to recognize that oil spilled from ships represents only ~9% of the nearly 700 000 barrels of petroleum that enter waters of North America annually from anthropogenic sources (NRC, 2003). The immediate effects of large spills can be defined as acute, due to the obvious and dramatic effects that are observed. In contrast, the remaining 625 000 barrels that are released each year can be thought of as chronic non-point pollution, resulting from oil entering the coastal ocean as runoff in a more consistent but much less conspicuous rate. In this chapter, we primarily address the effects of large oil spills that occur near coastlines and consider their potential for both acute and chronic effects on coastal communities. As described below, in some instances, the effects from chronic exposure may meet or exceed the more evident acute effects from large spills. Consequently, although quantifying chronic effects
Esler, Daniel N.; Bowen, Lizabeth; Miles, A. Keith; Ballachey, Brenda E.; Bodkin, James L.
We found that average cytochrome P4501A induction (as measured by EROD activity) during March 2014 was not elevated in wintering harlequin ducks captured in areas of Prince William Sound oiled by the 1989 Exxon Valdez oil spill, relative to those captured in unoiled areas. This result is consistent with findings from March 2013. We interpret these findings to indicate that exposure of harlequin ducks to residual Exxon Valdez oil abated within 24 years after the original spill. Results from preceding sampling in 2011 indicated that EROD activity was elevated in harlequin ducks in oiled relative to unoiled areas, although the magnitude of elevation was lower than in previous years (1998-2009), suggesting that the rate or intensity of exposure was diminishing by 2011. The data presented in this report add to a growing body of literature indicating that persistence of oil in the environment, and exposure of wildlife to that oil, can occur over much longer time frames than previously assumed.
Marty, G.D.; Hinton, D.E.; Brown, E.D.
Following the Exxon Valdez oil spill in Prince William Sound, Alaska, Pacific herring larvae samples from oiled sites showed ascites, pericardial edema, and genotoxic damage. Laboratory study confirmed that these lesions were consistent with oil exposure. In a laboratory experiment, Pacific herring eggs were exposed to an oil-water dispersion of Prudhoe Bay crude oil and sampled for histopathology less than 24 h after hatching. Effects were significant at the 0.48 mg/L dose. Lesions included ascites, heptocellular vacuolar change and degeneration or necrosis of skeletal myocytes, retinal cells, and developing brain cells. Lesions in field-sampled larvae were consistent with higher mortality rates documented in larvae from oiled sites. In both field and laboratory experiments, ascites was the most significant lesion related to oil exposure. Decreased growth in larvae from oiled sites was also consistent with findings in three other laboratory studies with Pacific herring. This study concluded that if a large proportion of a population is exposed to contamination during early life stages, impacts on subsequent recruitment may be significant. However, estimates of the proportion of Pacific herring year-class affected by the Exxon Valdez oil spill vary from 4 per cent to 50 per cent. Since recruitment of the 1989 year-class was also poor in Sitka Sound (the control site), it was suggested that oceanic variables might have been more significant in limiting recruitment of the 1989 year-class in Prince William Sound than was the oil spill. 40 refs., 3 tabs., 7 figs
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
Monson, Daniel H.; Doak, Daniel F.; Ballachey, Brenda E.; Bodkin, James L.
Over 20 years ago, the Exxon Valdez oil tanker spilled 42 million L of crude oil into the waters of Prince William Sound, Alaska, USA. At the time of the spill, the sea otter (Enhydra lutris) population inhabiting the spill area suffered substantial acute injuries and loss. Subsequent research has resulted in one of the best-studied species responses to an oil spill in history. However, the question remains: Is the spill still influencing the Prince William Sound sea otter population? Here we fit time-varying population models to data for the sea otter population of western Prince William Sound to quantify the duration and extent of mortality effects from the spill. We hypothesize that the patchy nature of residual oil left in the environment has created a source-sink population dynamic. We fit models using the age distributions of both living and dying animals and estimates of sea otter population size to predict the number of sea otters in the hypothesized sink population and the number lost to this sink due to chronic exposure to residual oil. Our results suggest that the sink population has remained at just over 900 individuals (95% CI: 606-960) between 1990 and 2009, during which time prime-age survival remained 2-6% below pre-spill levels. This reduced survival led to chronic losses of ???900 animals over the past two decades, which is similar in magnitude to the number of sea otter deaths documented in western Prince William Sound during the acute phase of the spill. However, the unaffected source population appears to be counterbalancing these losses, with the model indicating that the sea otter population increased from ???2150 individuals in 1990 to nearly 3000 in 2009. The most optimistic interpretation of our results suggests that mortality effects dissipated between 2005 and 2007. Our results suggest that residual oil can affect wildlife populations on time scales much longer than previously believed and that cumulative chronic effects can be as
Harold Fletcher; Thomas Ulrich
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...
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)
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...
Tarantino, D P
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.
Journal of Education for Sustainable Development, 2009
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…
Miravitlles, Marc; Dirksen, Asger; Ferrarotti, Ilaria
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...
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.
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…
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.
Tănase Alin-Eliodor; Calotă Traian-Ovidiu
This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...
The 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...
Rice, Stanley; Peterson, Charles
The 1989 Exxon Valdez oil spill in Prince William Sound became the largest spill in U.S. waters at that time, and impacts and recovery from the spill were monitored extensively across time and species through to the present. By the 10-year anniversary, it was apparent that this spill had induced long-lasting oil contamination of shoreline habitats, long-lasting ecological effects, and demanded fundamental changes in the conceptual model of how to study spills and what to expect had been changed. This special volume (1) presents a selection of papers representing the evolution of studies leading to those currently underway; and (2) demonstrates how there is constant change in the environment, requiring larger and more complex studies to understand both natural and man-caused changes to a coastal ecosystem.
This project constitutes Phase 2 of the Sound Waste Management Plan and created waste oil collection and disposal facilities, bilge water collection and disposal facilities, recycling storage, and household hazardous waste collection and storage, and household hazardous waste collection and storage facilities in Prince William Sound. A wide range of waste streams are generated within communities in the Sound including used oil generated from vehicles and vessels, and hazardous wastes generated by households. This project included the design and construction of Environmental Operations Stations buildings in Valdez, Cordova, Whittier, Chenega Bay and Tatitlek to improve the overall management of oily wastes. They will house new equipment to facilitate oily waste collection, treatment and disposal. This project also included completion of used oil management manuals.
This project constitutes Phase 2 of the Sound Waste Management Plan and created waste oil collection and disposal facilities, bilge water collection and disposal facilities, recycling storage, and household hazardous waste collection and storage, and household hazardous waste collection and storage facilities in Prince William Sound. A wide range of waste streams are generated within communities in the Sound including used oil generated from vehicles and vessels, and hazardous wastes generated by households. This project included the design and construction of Environmental Operations Stations buildings in Valdez, Cordova, Whittier, Chenega Bay and Tatitlek to improve the overall management of oily wastes. They will house new equipment to facilitate oily waste collection, treatment and disposal. This project also included completion of used oil management manuals
Hose, J. E.; Marty, G. D.; Hinton, D. E.
Extensive sublethal damage assessments were carried out on Pacific herring larvae following the Exxon Valdez oil spill. Egg masses were collected from oiled and non-oiled areas during 1989 to 1991, and incubated to hatch. The hatched larvae were evaluated for morphological deformities, cytogenetic abnormalities, and histopathological lesions. In 1989, herring larvae from the oiled areas showed high incidence of morphological deformities and cytogenetic abnormalities compared to larvae from non-oiled areas. There was no evidence of histopathological lesions. Identical assessments in 1990 and 1991 revealed no detectable oil-related developmental and genetic effects. In contrast, there was a marked decrease in survival, suggesting that that genetic damage at heavily oiled stations combined with severe morphological malformations mitigated against survival through the stressful larval period. 40 refs., 1 tab.,8 figs
Hadiwidjojo, Hafizul Haque
The District of Labuhan Deli, Medan, is keeping plenty of cultural and historical potentials. Nowadays, these potentials are still kept hidden and even almost forgotten. Historical buildings such as Buddhist Temple, shophouses, Masjid Al-Oesmani, and the remainings of Istana Deli, contain a huge potential in the develompments of tourism and regional income. Presently, they are remained forgotten. Revitalization in the form of good urban planning is needed to maximize these p...
Dalthan Simas; Otavio De Medeiros
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...
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.
... 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...
... 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...
Calota Traian-Ovidiu; Tănase Alin-Eliodor
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...
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.
White, Joseph P
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.
Ballachey, Brenda E.; Monson, Daniel H.; Kloecker, K.A.; Esslinger, George G.; Mohr, F.C.; Lipscomb, T.P.; Murray, M.J.; Howlin, S.
We examined livers and liver biopsies collected from captured sea otters in WPWS, 2001–2008, to determine whether indicators of liver health correlated with history of oil contamination from the 1989 Exxon Valdez oil spill. Sea otters captured in oiled areas had a significantly higher proportion of livers with gross pathological change, based on visual inspection at the time of capture, than those from unoiled areas. Of the 10 histopathology variables scored on liver biopsies, only two (vacuolar change and pigment) differed between animals from oiled and unoiled areas, and neither correlated with gross pathology scores. Vacuolar change indicates physiological disturbance, which is consistent with potential effects from oil exposure but also could be influenced by a number of other factors. We concluded that, as of 2008, some differences in liver health were evident between sea otters from oiled and unoiled areas; these differences were consistent with, but not specific to, effects that might be expected with sublethal exposure to lingering Exxon Valdez oil. We also quantified variation in survival of radiomarked sea otters within oiled areas of WPWS in relation to age, sex, body condition, selected blood serum chemistry variables, and histological scores indicative of liver health. Of the variables considered, only the serum enzyme aspartate aminotransferase (AST) and the ratio of serum proteins albumin and globulin (A/G) were correlated with survival, with higher levels of AST and lower levels of A/G associated with increased likelihood of mortality. High AST and low A/G both may be indicative of liver disease. Taken together, results reported here suggest that liver health of sea otters in oiled areas was slightly poorer than those from unoiled areas and, ifurther, that this may have translated to poorer survival through 2008, nearly 2 decades after the spill. More recently collected information indicated that mortality patterns and abundance had returned to
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.
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.
Thomas, R.E.; Brodersen, C.; Carls, M.G.; Babcock, M.; Rice, S.D.
Mussels, Mytilus trossulus, were sampled in 1992 and 1993 from beaches in Prince William Sound that had been oiled by the Exxon Valdez spill of March, 1989. At some of the oiled beaches, mussels were collected from beds overlying oiled sediments, and from bedrock adjacent to these beds. Mussels were also collected from beaches within the Sound that had not been impacted by the spill. Polynuclear aromatic hydrocarbon (PAH) concentrations in mussel tissue, physiological responses (byssal thread production, condition index, clearance rate, and glycogen content), were determined for each group of mussels. Total PAH concentrations in mussel tissue ranged from 0 to 6 μg g -1 , and were significantly greater in mussels from oiled beds than those from reference beds. No significant differences were noted in byssal thread production, condition index, clearance rate, or glycogen content between oiled sample sites and reference sites. The lack of physiological response was surprising because mussels in this study were chronically exposed to PAH for 3-4 years, and none of the physiological responses measured appeared to be affected by that exposure. The lack of a physiological response suggests that chronically exposed mussels may develop a physiological tolerance to PAH, but we recognize that these measures may not have been sensitive enough to discriminate response from background noise. (Copyright (c) 1999 Elsevier Science B.V., Amsterdam. All rights reserved.)
Mankiewicz, P.J.; Boehm, P.D.; Neff, J.
Mussels (Mytilus edulis) were collected as part of shoreline studies following the Exxon Valdez oil spill and analyzed for polycyclic aromatic hydrocarbons (PAH). Data from sites monitored through 1991 in Prince William Sound indicate tissue PAH burdens decreasing over an order of magnitude per year and near levels observed at control sites by the summer of 1991. The distribution of PAH analyses in the tissue shows extensive weathering of the oil and is similar to the pattern observed in adjacent sediments. This similarity in PAH fingerprints suggests mussel accumulation of oil particulates rather than dissolved aromatics. Analyses indicate that the highest PAH concentrations in mussels are at least an order of magnitude below levels known to cause reproductive effects in wildlife. Evaluation of the abundance of mussels in Prince William Sound indicate that the impacted mussels are a small fraction of the total mussel population. Considering the above and that mussels generally comprise a small fraction of total diet, there is little long-term risk to wildlife from the consumption of mussels. These results will be placed in context to a 1993 survey of mussel tissue burdens in Prince William Sound
Atlas, R. [Louisville Univ., Louisville, KY (United States); Bragg, J.R. [Creative Petroleum Solutions LLC, Houston, TX (United States)
This study examined the extent of oil weathering at the Exxon Valdez oil spill (EVOS) sites and estimated the bioremediation potential for shoreline segments by examining the depletion of total polycyclic aromatic hydrocarbons (PAHs) relative to an estimated applicability threshold of 70 per cent. The distribution of oil was examined by location and current ratios of nitrogen and non-polar oil in order to assess if biodegradation rates were nutrient-limited. The impact of sequestration on the effectiveness of bioremediation was also studied. Results of the study showed that the EVOS residues are patchy and infrequently found on sites that were heavily oiled in 1989. Only 0.4 per cent of the oil originally stranded in 1989 remained. The remaining EVOS residues are sequestered under boulder and cobble armour in areas with limited contact with flowing water. The study also showed that concentrations of nitrogen and dissolved oxygen in pore waters within strata adjacent to the sequestered oil can support biodegradation. Most remaining EVOS residues are highly weathered and biodegraded. It was concluded that nutrients added to the shorelines are unlikely to effectively contact the sequestered oil. 31 refs., 2 tabs., 14 figs.
Lipscomb, T.P.; Harris, R.K.; Rebar, A.H.; Ballachey, B.E.; Haebler, R.J.
Following the Exxon Valdez oil spill, sea otters were captured and taken to rehabilitaion centers. Oil exposure was assessed by visual examination on arrival at the centers. Records of 21 oiled otters that died within 10 days of arrival at the centers were reviewed to define the laboratory abnormalities and clinical syndromes associated with these deaths. Tissues from 51 oiled and 6 unoiled sea otters that died in the centers were examined histologically. Histologic examinations were performed on tissues from 5 oiled otters found dead shortly after the spill. Nucropsies were performed on 214 sea otters that were collected and frozen following the oil spill. Pulmonary interstitial emphysema and gastric erosion and hemorrhage were common in oiled animals, and were less frequent in unoiled animals. Tissues from 6 sea otters collected from a nonoiled area were examined, and none of these lesions were found. We conclude that pulmonary interstitial emphysema, gastric erosion and hemorrhage, centrilobular hepatic necrosis, and hepatic and renal lipidosis were associated with exposure to crude oil in sea otters.
Seiser, P.E.; Duffy, L.K.; McGuire, David A.; Roby, D.D.; Golet, Gregory H.; Litzow, Michael A.
In 1997, we compared the haematological and plasma biochemical profiles among populations of pigeon guillemots, Cepphus columba, in areas oiled and not oiled by the 1989 Exxon Valdez oil spill (EVOS) that occurred in Prince William Sound (PWS), Alaska. Pigeon guillemot populations in PWS were injured by EVOS and have not returned to pre-spill levels. If oil contamination is limiting recovery of pigeon guillemots in PWS, then we expected that blood parameters of pigeon guillemots would differ between oiled and unoiled areas and that these differences would be consistent with either toxic responses or lower fitness. We collected blood samples from chicks at approximately 20 and 30 days after hatching. Physiological changes associated with chick growth were noted in several blood parameters. We found that only calcium and mean cell volume were significantly different between the chicks in oiled and unoiled areas. Despite these differences, blood biomarkers provided little evidence of continuing oil injury to pigeon guillemot chicks, eight years after the EVOS. Preliminary data from adults indicated elevated aspartate aminotransferase activity in the adults from the oiled area, which is consistent with hepatocellular injury. Because adults have greater opportunities for exposure to residual oil than nestlings, we recommend studies that fully evaluate the health of adults residing in oiled areas. (C) 2000 Elsevier Science Ltd.
Esposito, Paul W; Caskey, Paul; Heaton, Lisa E; Otsuka, Norman
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.
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...
... 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...
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.
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.
... 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...
... 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...
... 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...
Barker, Linda A.
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,…
López Perero, Nilton Miguel
El transporte de caña de azúcar es un pilar fundamental en la operación del Ingenio Valdez y en ese sentido, el área de operaciones se basa en técnicas establecidas, tales como planificación, presupuestos, objetivos, políticas y procedimientos, es un trabajo en equipo definidos para el control y seguimiento de la cosecha de caña y producción de azúcar, los mismos que son monitoreados permanentemente a efecto de evidenciar su cumplimiento y el uso adecuado de sus recursos. El área de transport...
Maki, A.W.; Brannon, E.J.; Gilbertson, L.G.; Moulton, L.L.; Skalski, J.R.
This paper presents results of a field program designed to monitor the status of wildstock pink salmon populations in Prince William Sound following the Exxon Valdez oil spill. Field counts of spawning salmon were conducted each year from 1989 through 1992 to test for spill effects o the distribution nd abundance of pink salmon adults spawning in selected streams in the southwestern portion of Prince William Sound, including streams from the most heavily oiled areas. Counts of whole-stream and intertidal escapement density were statistically compared for 40 study streams in 1989 and for a subset of those streams in successive years. Measurements of residual hydrocarbons were made from stream-bed sediments to test for correlations with spawning behavior. Adult pink salmon in the postspill years of 1990 and 1991, progeny of the year classes considered most vulnerable to the oil spill, returned in high numbers, with the wildstock spawners exceeding their parent year returns. In 1989, adult returns reflected the relatively weak run for that year with a mean spawner density of 0.68 fish/m 2 in reference streams and 0.69 fish/m 2 in oiled streams. In 1990, mean escapement density for reference streams was 1.40 fish/m 2 and 1.55 fish/m 2 for oiled streams, indicating the strongest run of the four study years. Trends in polycyclic aromatic hydrocarbon (PAH) concentrations for the majority of oiled streams show a general decline from 1989 to background levels by 1990. 45 refs., 14 figs., 5 tabs
Bodkin, James L.; Ballachey, Brenda E.; Esslinger, George G.
Sea otters in western Prince William Sound (WPWS) and elsewhere in the Gulf of Alaska suffered widespread mortality as a result of oiling following the 1989 T/V Exxon Valdez oil spill. Following the spill, extensive efforts have been directed toward identifying and understanding long-term consequences of the spill and the process of recovery. We conducted annual aerial surveys of sea otter abundance from 1993 to 2009 (except for 2001 and 2006) in WPWS. We observed an increasing trend in population abundance at the scale of WPWS through 2000 at an average annual rate of 4 percent: however, at northern Knight Island where oiling was heaviest and sea otter mortality highest, no increase in abundance was evident by 2000. We continued to see significant increase in abundance at the scale of WPWS between 2001 and 2009, with an average annual rate of increase from 1993 to 2009 of 2.6 percent. We estimated the 2009 population size of WPWS to be 3,958 animals (standard error=653), nearly 2,000 animals more than the first post-spill estimate in 1993. Surveys since 2003 also have identified a significant increasing trend at the heavily oiled site in northern Knight Island, averaging about 25 percent annually and resulting in a 2009 estimated population size of 116 animals (standard error=19). Although the 2009 estimate for northern Knight Island remains about 30 percent less than the pre-spill estimate of 165 animals, we interpret this trend as strong evidence of a trajectory toward recovery of spill-affected sea otter populations in WPWS.
Jorge Luis Pérez Manzano
Full Text Available Se realizó una intervención educativa con el objetivo de modificar los conocimientos sobre Tuberculosis Pulmonar en una población del estado Sucre, República Bolivariana de Venezuela, donde se implementa el programa Barrio Adentro. El universo de estudio estuvo constituido por los pacientes con más de un factor de riesgo para adquirir la enfermedad, pertenecientes a Comunidad Independencia, Parroquia Guiria, Municipio Valdez, durante el período comprendido entre enero de 2010 a diciembre del 2011, quedando finalmente constituida la muestra por 90 pacientes. La investigación se desarrolló en tres etapas: diagnóstico, intervención y evaluación. La obtención de la información se basó en una entrevista, donde se recogieron datos que fueron llevados a una planilla de vaciamiento. Para evaluar el conocimiento sobre Tuberculosis se aplicó una encuesta antes y después de desarrollada la intervención propiamente dicha. Con la aplicación de la intervención se logró modificar positivamente los conocimientos acerca de la definición, factores de riesgo, vías de transmisión, manifestaciones clínicas y conducta general ante la Tuberculosis. Se recomienda divulgar y publicar los resultados de la intervención educativa en todo el municipio pues las condiciones higiénicas sanitarias son propicias para el contagio.
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
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
Robinson, Daniel D.
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…
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.
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.
... 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...
... 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...
... 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...
... 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...
McCarthy, John H.; Turner, Robert M.
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,"…
... 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. ...
Harwell, Mark A; Gentile, John H; Parker, Keith R
Ecological risk assessments need to advance beyond evaluating risks to individuals that are largely based on toxicity studies conducted on a few species under laboratory conditions, to assessing population-level risks to the environment, including considerations of variability and uncertainty. Two individual-based models (IBMs), recently developed to assess current risks to sea otters and seaducks in Prince William Sound more than 2 decades after the Exxon Valdez oil spill (EVOS), are used to explore population-level risks. In each case, the models had previously shown that there were essentially no remaining risks to individuals from polycyclic aromatic hydrocarbons (PAHs) derived from the EVOS. New sensitivity analyses are reported here in which hypothetical environmental exposures to PAHs were heuristically increased until assimilated doses reached toxicity reference values (TRVs) derived at the no-observed-adverse-effects and lowest-observed-adverse-effects levels (NOAEL and LOAEL, respectively). For the sea otters, this was accomplished by artificially increasing the number of sea otter pits that would intersect remaining patches of subsurface oil residues by orders of magnitude over actual estimated rates. Similarly, in the seaduck assessment, the PAH concentrations in the constituents of diet, sediments, and seawater were increased in proportion to their relative contributions to the assimilated doses by orders of magnitude over measured environmental concentrations, to reach the NOAEL and LOAEL thresholds. The stochastic IBMs simulated millions of individuals. From these outputs, frequency distributions were derived of assimilated doses for populations of 500,000 sea otters or seaducks in each of 7 or 8 classes, respectively. Doses to several selected quantiles were analyzed, ranging from the 1-in-1000th most-exposed individuals (99.9% quantile) to the median-exposed individuals (50% quantile). The resulting families of quantile curves provide the basis for
Genest, M.; Pospelova, V.; Williams, J. R.; Dellapenna, T.; Mertens, K.; Kuehl, S. A.
Large volumes of crude oil are extracted from marine environments and transported via the sea, putting coastal communities at a greater risk of oils spills. It is therefore crucial for these communities to properly assess the risk. The first step is to understand the effects of such events on the environment, which is limited by the lack of research on the impact of oil spills on phytoplankton. This first-of-its-kind research aims to identify how one of the major groups of phytoplankton, dinoflagellates, have been affected by the 1989 Exxon Valdez oil spill in Prince William Sound (PWS), Alaska. To do this, sedimentary records of dinoflagellate cysts, produced during dinoflagellate reproduction and preserved in the sediment, were analyzed. Two sediment cores were collected from PWS in 2012. The sediments are mainly composed of silt with a small fraction of clay. Both well-dated with 210Pb and 137Cs, the cores have high sedimentation rates, allowing for an annual to biannual resolution. Core 10 has a sedimentation rate of 1.1 cm yr-1 and provides continuous record since 1957, while Core 12 has a sedimentation rate of 1.3 cm yr-1 and spans from 1934. The cores were subsampled every centimeter for a total of 110 samples. Samples were treated using a standard palynological processing technique to extract dinoflagellate cysts and 300 cysts were counted per sample. In both cores, cysts were abundant, diverse and well preserved with the average cyst assemblage being characterized by an equal number of cysts produced by autotrophic and heterotrophic dinoflagellates. Of the 40 dinoflagellate cyst taxa, the most abundant are: Operculodinium centrocarpum and Brigantedinium spp. Other common species are: Spiniferites ramosus, cysts of Pentapharsodinium dalei, Echinidinium delicatum, E. zonneveldiae, E. transparantum, Islandinium minutum, and a thin pale brown Brigantedinium type. Changes in the sedimentary sequence of dinoflagellate cysts were analyzed by determining cyst
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.
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
Lipscomb, T.P.; Harris, R.K.; Moeller, R.B.; Pletcher, J.M.; Haebler, R.J.
Following the Exxon Valdez oil spill in Prince William Sound, Alaska, sea otters (Enhydra lutris) that appeared oiled, were in danger of becoming oiled, or were behaving abnormally were captured and taken to rehabilitation centers. Oil exposure was assessed by visual examination on arrival at the centers. Tissues from 51 oiled sea otters and from 6 unoiled sea otters that died in rehabilitation centers were examined histologically. Histologic examinations were performed on tissues from 5 sea otters found dead with external oil present shortly after the spill. Necropsies were performed on 214 sea otters that had been collected and frozen in the period following the oil spill. Tissues from 6 apparently normal sea otters collected from an area not affected by the oil spill were examined histologically, and none of these lesions were found. We conclude that pulmonary interstitial emphysema, gastric erosion and hemorrhage, centrilobular hepatic necrosis, and hepatic and renal lipidosis were associated with exposure to crude oil in sea otters.
S. V. KUCHER
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.
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
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...
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...
Rajan Gupta; Nasib Singh Gill
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...
Cirstea Andreea; Baltariu Carmen-Alexandra
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...
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.
Margarita S. Ambarchyan
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...
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
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
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
Steiner, R.; Byers, K.
The public education booklet features an essay on prevention and control of oil spills. It is intended to provoke thought and action among industry, government, and the public that will lead to safer transport of oil, more effective ways of responding to oil spills, and less dependency on petroleum products. The essay is followed by a summary of environmental and biological effects of the spill accompanied by information on state and federal research, an overview of oil spill containment and cleanup technology, and a summary of significant state and federal legislative action. Also included is a list of other publications for readers who would like to explore in greater detail, different aspects of the spill
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…
... 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...
... 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...
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
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
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
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.
Mark S. Tremblay
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.
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
Rasi, Humberto M.
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)
... 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...
... 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...
Hjelholt, Morten; Jensen, Tina Blegind
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...
Margarita S. Ambarchyan
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
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)
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.)
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.
Oudkerk, Matthijs; Devaraj, Anand; Vliegenthart, Rozemarijn
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....
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
On 31 March 1987, the US NRC ordered Philadelphia Electric to shut down its Peach Bottom BWR station because of operator inattentiveness. Since then Philadelphia Electric has undergone the most complete transformation of corporate and nuclear management of any US utility. Everyone in direct line supervision was replaced, from the chairman of the board down to shift supervisors. Nuclear operations were completely reorganized and a dedicated nuclear group formed. Procedures were rewritten and operator training and career development upgraded. Plant maintenance and housekeeping have been raised to new levels of excellence. It has been a long road back for Philadelphia Electric. But all major goals are now being met and a corporate culture is being developed focused on excellence in nuclear operations. (author)
Wood, Venita M.; Scott, Bob
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)
... 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...
.... 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...
Klemm, M; Sanderson, S; Luffman, G
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.
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...
.... (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...
..., 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...
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
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 32 National Defense 4 2010-07-01 2010-07-01 true Environmental impact statement. 651.23 Section...) ENVIRONMENTAL QUALITY ENVIRONMENTAL ANALYSIS OF ARMY ACTIONS (AR 200-2) Records and Documents § 651.23 Environmental impact statement. An Environmental Impact statement (EIS) is a detailed written statement required...
... 46 Shipping 9 2010-10-01 2010-10-01 false Environmental impact statements. 504.7 Section 504.7... POLICY ANALYSIS § 504.7 Environmental impact statements. (a) General. (1) An environmental impact... environmental impact statements. (1) A draft environmental impact statement (DEIS) will initially be prepared in...
... 22 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...
... 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...
Max, Bryan A; Gelfand, Brian; Brooks, Meredith R; Beckerly, Rena; Segal, Scott
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.
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
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.
Attila Tamas Szora; Iulian Bogdan Dobra
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...
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
DUMITRU FRANCA; MORARU MARIA
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 ...
Mansour, John C; Aloia, Thomas A; Crane, Christopher H; Heimbach, Julie K; Nagino, Masato; Vauthey, Jean-Nicolas
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.
Kim, W.S.; Kim, H.J.; Choi, K.S.; Choi, Y.S.; Park, D.K.
Full text: Wide varieties of programs to enhance nuclear safety have been established and implemented by the Korean government in accordance with the Nuclear Safety Policy Statement announced in September 1994. The policy statement was intended to set the long-term policy goals for maintaining and achieving high-level of nuclear safety and also help the public understand the national policy and a strong will of the government toward nuclear safety. It has been recognized as very effective in developing safety culture in nuclear-related organizations and also enhancing nuclear safety in Korea. However, ageing of operating nuclear power plants and increasing of new nuclear facilities have demanded a new comprehensive national safety policy to cover the coming decade, taking the implementation results of the policy statement of 1994 and the changing environment of nuclear industries into consideration. Therefore, the results of safety policy implementation have been reviewed and, considering changing environment and future prospects, a new nuclear safety policy statement as a highest level national policy has been developed. The implementation results of 11 regulatory policy directions such as the use of Probabilistic Safety Assessment, introduction of Periodic Safety Review, strengthening of safety research, introduction of Risk Based Regulation stipulated in the safety policy statement of 1994 were reviewed and measures taken after various symposia on nuclear safety held in Nuclear Safety Days since 1995 were evaluated. The changing international and domestic environment of nuclear industry were analysed and future prospects were explored. Based on the analysis and review results, a draft of new nuclear safety policy statement was developed. The draft was finalized after the review of many prominent experts in Korea. Considering changing environment and future prospects, new policy statement that will show government's persistent will for nuclear safety has been
... 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...
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
RTE's business model led to favourable borrowing conditions. In April 2016, RTE launched a 1 350 million euro bond issue in two tranches, one for 650 million euro at a rate of 1% over 10.5 years, the other for 700 million euro at a rate of 2% over 20 years. These historically low rates extend the average debt maturity and keep financial costs under control. This document comprises a Management report with RTE's Financial and legal information, Company information, Environmental and societal information, and a Consolidated financial statement with detailed financial data and comments
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.
Rikkert, M.G. Olde; der, V van; Burns, A.
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...
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....
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
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
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
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
United States. Bonneville Power Administration.
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.
Reiboldt, Max; Reiboldt, John
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.
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
Reinstein, Alan; Luecke, Randall W
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.
... 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...
... 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...
... 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...
Mueller, M.A.; Strenge, D.L.; Napier, B.A.
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
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
... 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...
Weber, Danielle B; Talaga, John
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.
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).
... 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...
Death Studies, 1993
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)
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 ...
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
... 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...
... 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...
... 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...
Journal of School Violence, 2013
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…
... 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...
Woelfel, Charles J.
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)
Fasching, Peter; Huber, Joakim; Clodi, Martin; Abrahamian, Heidemarie; Ludvik, Bernhard
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.
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
Baker, R.; Candresse, T.; Dormannsné Simon, E.
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...
Rogdaki, E.I.; Kazantzis, Ch.
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...
Muthupandian, K S
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...
HOWARD VAN AUKEN; KUI YANG
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...
...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.
Koetter, Nicholas J.; Krause, Daniel J.; Liptak, Carl S.
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 ...
... 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...
... 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 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...
... 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...
... 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...
... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books...: (i) Annual audited financial statements in accordance with the guidance below; (ii) Quarterly... (if the annual audited financial statement has not yet been filed with HUD) and at such other times as...
... 17 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...
... 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...
... 49 Transportation 7 2010-10-01 2010-10-01 false Review of financial statements. 805.735-24 Section... TRANSPORTATION SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-24 Review of financial statements. (a) The Personnel Officer shall review each statement of employment and financial interests submitted...
... 7 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...
... 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...
... 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...
... 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...
... 40 Protection of Environment 21 2010-07-01 2010-07-01 false Attorney General's statement. 123.23... PROGRAM REQUIREMENTS State Program Submissions § 123.23 Attorney General's statement. (a) Any State that seeks to administer a program under this part shall submit a statement from the State Attorney General...
... 40 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...
... 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...
...) 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...
... 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...
... 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...
... 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...
...)] 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
...'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...
... 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...
... 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...
... 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...
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.
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
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.
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
Slatore, Christopher G; Horeweg, Nanda; Jett, James R
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...
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
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.
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
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
Pérez, Marta L; Rancich, Ana M; Gelpi, Ricardo J
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.
Margrethe Basse, Ellen; Svenning, Jens-Christian; Olesen, Jørgen E.; Besenbacher, Flemming; Læssøe, Jeppe; Seidenkrantz, Marit-Solveig; Lange, Lene
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.
Goic, Alejando; Armas, Rodolfo
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
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
Parks, Lance J; Sizemore, Daniel C; Johnstone, Robert E
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.
Soguel, N.; Bucher, R.
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...
Minnis, Michael; Sutherland, Andrew Gordon
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 ...
Basse, Ellen Margrethe; Svenning, J.-C.; Olesen, Jørgen E
; 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...
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
Basse, Ellen Margrethe; Svenning, Jens-Christian; Olesen, Jørgen E
; 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...
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)
Kreysa, Helene; Kessler, Luise; Schweinberger, Stefan R
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.
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.
... 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...
Doina Maria Tilea; Alexandra Ana Maria Serban
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.
Mankamo, T.; Kim, I.S.; Samanta, P.K.
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
..., and reduce burden. 10. Protection of Children from Environmental Health Risks We have analyzed this proposed rule under Executive Order 13045, Protection of Children from Environmental Health Risks and Safety Risks. This rule is not an economically significant rule and would not create an environmental...
... 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...
... 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...
... 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....
... 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...
... 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....
... 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....
... 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...
... 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....
... 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...
... 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...
... 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...
... 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...
Makanji, Heeren S; Jenis, Louis G
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.
Heinfeld, Gary; Arvizu, C. Christopher; Herrera, Michael L.
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…
....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...
... 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...
... (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...
... 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...
... 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...
... 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...
... 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...
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)
... 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...
... 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...
Petro, Fred; Gean, Farrell
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…
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.
Deus, Rafael Mattos; Battistelle, Rosane Aparecida Gomes; Ribeiro da Silva, Gustavo Henrique
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…
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…
Milea, D.V.; Almeida, R.J.; Sharef, N.M.; Kaymak, U.; Frasincar, F.
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
... 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...
... 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...
... 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...
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)
... 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...
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).…
... 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...
... 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...
... 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...
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)
... 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...
Nagle, Courtney; Moore-Russo, Deborah; Styers, Jodie L.
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…
... 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...
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 ...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
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.
Drury, Ivo; Slomski, Carol
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.
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 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...
... 23 Highways 1 2010-04-01 2010-04-01 false Final environmental impact statements. 771.125 Section... ENVIRONMENT ENVIRONMENTAL IMPACT AND RELATED PROCEDURES § 771.125 Final environmental impact statements. (a)(1..., economic, or environmental impacts of the action may need to be more fully explored; (iii) the impacts of...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-3] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 06/28/2010 through... Transportation's Federal Transit Administration (FTA) Final 20100230 filed with the Environmental Protection...
... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Environmental impact statements. 25.42 Section 25... ENVIRONMENTAL IMPACT CONSIDERATIONS Preparation of Environmental Documents § 25.42 Environmental impact... be a clear, concise, and detailed written statement describing: (1) The environmental impacts of a...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-4] Environmental Impacts Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 05/20/2013 Through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 11/01/2010 Through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-9] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/27/2011 through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9006-5] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/03/2012 Through... Transit Project, Construction-Related Potential Impacts on Business Revenue, St. Paul and Twin Cities...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-3] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/23/2012 Through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-7] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 08/15/2011 through... Lease Sale 193, Revised Information, Analyzing the Environmental Impact of Natural Gas Development and...
... 32 National Defense 6 2010-07-01 2010-07-01 false Environmental impact statement. 989.16 Section... PROTECTION ENVIRONMENTAL IMPACT ANALYSIS PROCESS (EIAP) § 989.16 Environmental impact statement. (a) Certain classes of environmental impacts normally require preparation of an EIS (40 CFR 1501.4). These include...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-3] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/11/2010 Through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/01/2012 Through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 11/28/2011 through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-1] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 09/03/2012 Through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-5] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 12/02/2013 through... Railroad Relocation Planning and Environmental Study, Review Period Ends: 01/13/2014, Contact: John Winkle...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9007-3] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 01/14/2013 Through...
... 10 Energy 4 2010-01-01 2010-01-01 false Environmental impact statements. 1021.310 Section 1021.310 Energy DEPARTMENT OF ENERGY (GENERAL PROVISIONS) NATIONAL ENVIRONMENTAL POLICY ACT IMPLEMENTING PROCEDURES Implementing Procedures § 1021.310 Environmental impact statements. DOE shall prepare and...
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Environmental impact statement... Classification § 58.37 Environmental impact statement determinations. (a) An EIS is required when the project is... and Urban Development ENVIRONMENTAL REVIEW PROCEDURES FOR ENTITIES ASSUMING HUD ENVIRONMENTAL...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-9] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 08/27/2012 through... Conditions by Reducing Road-Related Impacts to Wildlife, Fish, Soil, and Water Resources and Restoration of...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 03/25/2013 Through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-7] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 06/10/2013 Through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-5] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 08/06/2012 Through..., USFS, CA, On Top Hazardous Fuels Reduction Project, To Disclose the Environmental Effects of a Federal...
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook... Department of Transportation, is preparing an environmental impact statement (EIS) on a proposal to improve.... SUMMARY: The FHWA is issuing this revised notice of intent to advise the public that an environmental...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/12/2011 Through...
... 21 Food and Drugs 1 2010-04-01 2010-04-01 false Environmental impact statements. 25.52 Section 25... ENVIRONMENTAL IMPACT CONSIDERATIONS Public Participation and Notification of Environmental Documents § 25.52 Environmental impact statements. (a) If FDA determines that an EIS is necessary for an action involving...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 06/03/2013 through...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-2] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 06/21/2010 through...
... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Environmental Impact Statement..., DEPARTMENT OF DEFENSE PROCEDURES FOR IMPLEMENTING NEPA § 230.13 Environmental Impact Statement (EIS). An EIS... issues and impacts. The transmittal letter to EPA as well as the cover sheet should clearly identify the...
... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Kake... Environmental Impact Statement (EIS) for a proposed transportation project to improve access to and from the... written comments on environmental concerns that should be addressed in the EIS. The public scoping...
Search Search Software Distribution Statement and Disclaimer Rights-in-technical-data clauses for many . The following distribution statement and disclaimer meet those requirements for software and should be affixed to all distributed DOE-sponsored software. Contractors may have specific requirements and required
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-8] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 08/22/2011 Through... the Chemistry and Metallurgy Research Replacement Project, To Address New Geologic Information...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-6] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental. Impact Statements Filed 04/18/2011 Through..., Draft Supplement, NNSA, NM, Nuclear Facility of the Chemistry and Metallurgy Research Replacement...
... by the Director, KCCO, or the Director's designee, the financial statement of a parent company, which includes the financial position of a wholly-owned subsidiary, may be used to meet the CCC standards for... Linters,” (2) A current financial statement on Form WA-51, “Financial Statement”, supported by such...
...] Environmental Impact Statement; Animal Carcass Management AGENCY: Animal and Plant Health Inspection Service... prepare an environmental impact statement to examine the potential environmental effects of animal carcass... of animal carcass management options used throughout the United States. The EIS will analyze and...
Iuliana Oana Mihai
Full Text Available The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements.
... SAFETY BOARD EMPLOYEE RESPONSIBILITIES AND CONDUCT § 805.735-17 Supplementary statements. Changes in, or additions to, the information contained in an employee's statement of employment and financial interests.... Notwithstanding the filing of the annual report required by this section, each employee shall at all times avoid...
... 14 Aeronautics and Space 1 2010-01-01 2010-01-01 false Statement of conformity. 21.53 Section 21... CERTIFICATION PROCEDURES FOR PRODUCTS AND PARTS Type Certificates § 21.53 Statement of conformity. Link to an... conformity (FAA Form 317) to the Administrator for each aircraft engine and propeller presented to the...
Asks reader to look beyond Seville Statement, Social Darwinism, and utopian ideals and come to understand ethical imagination more fully as it relates to peace studies. Examines Seville Statement and its opposition to Social Darwinism. Explains how ethical imagination serves to provide radical alternative to biological determinism. (Author/NB)
The statements of the financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2001, and 2000 were audited, and the related statements of activities and statements of cash flows for the fiscal years then ended...
... Information Collection: Financial Statement of Corporate Applicant for Cooperative Housing Mortgage AGENCY... Information Collection Title of Information Collection: Financial Statement of Corporate Applicant for...: The information collected on the ``Financial Statement of Corporate Application for Cooperative...
... Information Collection: Comment Request; Financial Statement of Corporate Application for Cooperative Housing... information: Title of Proposal: Financial Statement of Corporate Application for Cooperative Housing Mortgage... use: The information collected on the ``Financial Statement of Corporate Application for Cooperative...
... annual audited financial statements. The FY 1999 DoD Agency-Wide financial statements included the financial statements of a reporting entity entitled "Other Defense Organizations-General Funds...
... an Environmental Impact Statement for Proposed Outer Continental Shelf Gulf of Mexico Eastern... initiating in preparation for completing an Environmental Impact Statement (EIS) under the National... and Gas Lease Sale 224: Eastern Planning Area, Final Supplemental Environmental Impact Statement (OCS...
... statements to the Office of Management and Budget. The DoD Consolidating Financial Statements for FY 1997 included financial statements for a reporting entity called "Other Defense Organizations" that represents a consolidation of financial...
... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice... Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting...
... to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations...
... the preparation and submission of consolidated financial statements for the Department based upon the...; (4) Provides financial statement review and analyses for the OPDIV and Department consolidated... the consolidated financial statements; (4) Supports the maintenance and operation of Department...
... consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended...
... in the issuer's consolidated financial statements and not located in a hyperinflationary environment..., Oct. 5, 1999] Consolidated and Combined Financial Statements ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...
... statements to the Office of Management and Budget. The DoD consolidated financial statements for FY 1996 included financial statements for a new reporting entity entitled "Other Defense Organizations...
Ciurciolo, Melisa N.; Mender, J. A.
The purpose of this paper is to describe the legal framework on Environmental Impact Assessment (EIA) regarding the activities of the National Atomic Energy Commission (Comision Nacional de Energia Atomica, CNEA), and particularly, the Procedure for Internal Management of Environmental Impact Statements of CNEA (PN-PR-027). According to the distribution of powers stated in article 41 of the National Constitution, the environmental legal framework is constituted by National minimum standards for environmental protection and complementary provincial and municipal regulations. As a result, the EIA legal framework is not uniform across the Nation, and therefore, it differs according to the jurisdiction in which the activity subject to EIA is developed. Notwithstanding, the General Statute of the Environment (25.675) requires EIA for any project or activity developed in the National territory, which may cause a significant degradation to the environment, any of its components, or affect the populations' quality of life in a significant way. Since CNEA develops activities along the National territory, it is not possible to determine a uniform legal EIA framework for the entire Institution. Consequently, the binding requirements for Environmental Impact Statements (EISs) of CNEA activities differ among the activities developed in the different locations and atomic centers. In order to achieve a uniform environmental performance in CNEA, it has been considered necessary to uniform, in the internal sphere, the binding requirements for EIS, by means of a procedure written within the framework of the Environmental Management System of the Institution. The purpose of the Procedure for Internal Management of Environmental Impact Statements is to determine the requirements to be complied by the atomic centers, locations and enterprises associated with CNEA, regarding EIS Management. This Procedure shall apply to those projects and activities subjected to EIA, according to a
A statement of nuclear incidents at nuclear installations in Britain during the third quarter of 2001 is published today by the Health and Safety Executive (copy attached). It covers the period 1 July to 30 September 2001. The statement is published under arrangements that came into effect from the first quarter of 1993, derived from the Health and Safety Commission's powers under section 11 of the Health and Safety at Work, etc. Act 1974. Normally each incident mentioned in HSE's Quarterly Incident Statements will already have been made public by the licensee or site operator either through a press statement or by inclusion in the newsletter for the site concerned. The locations of the installations mentioned in the statement are as follows: Heysham 1 (British Energy Generation plc), Sellafield (British Nuclear Fuels plc), Chapelcross (British Nuclear Fuels plc)
There is growing recognition of the utility of advance statements in the area of mental health. The definition of advance statements and procedure for making and varying advance statements under the Victorian legislation is described. The implications for psychiatrists, mental health tribunals and the process should the psychiatrist vary their decision from that made in the advance statement are discussed. Advance statements being enshrined in legislation is another step in the direction of recovery-oriented service provision for persons with mental illness. The challenge for services will be to develop systems and processes that promote increased uptake of these instruments to empower persons with mental illness to participate in their treatment. © The Royal Australian and New Zealand College of Psychiatrists 2015.
Full text: The following is a statement attributable to IAEA Spokesperson Gill Tudor: 'The IAEA can confirm that it has received a letter from the Atomic Energy Organization of Iran (AEOI) on 8 February 2010, in which the AEOI informed the Agency that production of less than 20% enriched uranium is being foreseen at the Pilot Fuel Enrichment Plant at Natanz for fuel for the Tehran Research Reactor'. 'IAEA Director General Yukiya Amano noted with concern this decision, as it may affect, in particular, ongoing international efforts to ensure the availability of nuclear fuel for the Tehran Research Reactor.' 'The Director General reiterated the Agency's readiness to play an intermediary role on the issue of the Tehran Research Reactor.' (IAEA)
Poler, Raúl; Díaz-Madroñero, Manuel
The objective of this book is to provide a valuable compendium of problems as a reference for undergraduate and graduate students, faculty, researchers and practitioners of operations research and management science. These problems can serve as a basis for the development or study of assignments and exams. Also, they can be useful as a guide for the first stage of the model formulation, i.e. the definition of a problem. The book is divided into 11 chapters that address the following topics: Linear programming, integer programming, non linear programming, network modeling, inventory theory, queue theory, tree decision, game theory, dynamic programming and markov processes. Readers are going to find a considerable number of statements of operations research applications for management decision-making. The solutions of these problems are provided in a concise way although all topics start with a more developed resolution. The proposed problems are based on the research experience of the authors in real-world com...
Wiesmüller, G A; Dötsch, J; Weiß, M; Wiater, A; Fätkenheuer, G; Nitschke, H; Bunte, A
The Cologne statement resulted from both regional and nationwide controversial discussions about meaning and purpose of an initial examination for infectious diseases of refugees with respect to limited time, personnel and financial resources. Refugees per se are no increased infection risk factors for the general population as well as aiders, when the aiders comply with general hygiene rules and are vaccinated according to the recommendations of the German Standing Committee on Vaccination (STIKO). This is supported by our own data. Based on individual medical history, refugees need medical care, which is offered purposeful, economic, humanitarian and ethical. In addition to medical confidentiality, the reporting obligation according § 34 Infection Protection Act (IPA) and the examination concerning infectious pulmonary tuberculosis according to § 36 (4) IPA must be considered. © Georg Thieme Verlag KG Stuttgart · New York.
The Beverley deposit is located on the northern Lake Frome Plains, South Australia, 520km north of Adelaide. It is proposed to mine the deposit by in-situ leaching and to process the solution on the surface to produce an estimated 11,600t of yellowcake from about 6 million tonnes of 0.27% ore over approximately 23 years. The draft environmental impact statement is intended to cover all stages of the development from the pilot plant to final rehabilitation. Sections include the existing environment (geology, climate and meteorology, soils, hydrology, ecology, radionuclide base levels, land use, population and sites of Aboriginal and archaeological significance), the proposed development (solution mining, waste management, water management and mining and processing options), rehabilitation, environmental impact and environmental management and monitoring
The worst fears about the effect of the oil spill in Prince William Sound happily have proved to be unfounded, and the shore environment is recovering rapidly, reports Clark. Visiting the area in both the spring and fall of 1990, he found that the beaches already displayed an abundance of recolonized marine life. Young barnacles, mussels, and rockweeds had settled on the rocks, and periwinkles were laying eggs under stones at the waterline. While remnants of weathered oil were still evident among some of the rocks and sediment on shore, clark says, this oil does not appear to be either toxic or harmful. Sea otters and seabirds, which suffered heavy losses from the spill, have the capacity for rapid recovery, he notes. Also encouraging, he adds, is the fact that record catches of both herring and pink salmon occurred in the area in 1990
The US Department of Energy has developed a program for long-term management and use of depleted uranium hexafluoride, a product of the uranium enrichment process. As part of this effort, DOE is preparing a Programmatic Environmental Impact Statement (PEIS) for the depleted UF 6 management program. This report duplicates the information available at the web site (http://www.ead.anl.gov/web/newduf6) set up as a repository for the PEIS. Options for the web site include: reviewing recent additions or changes to the web site; learning more about depleted UF 6 and the PEIS; browsing the PEIS and related documents, or submitting official comments on the PEIS; downloading all or part of the PEIS documents; and adding or deleting one's name from the depleted UF 6 mailing list
Badr, El-Sayed A.; Zahran, Ashraf A.; Cashmore, Matthew
Environmental impact assessment (EIA) was formally introduced in Egypt in 1994. This short paper evaluates 'how well' the EIA process is working in practice in Egypt, by reviewing the quality of 45 environmental impact statements (EISs) produced between 2000 and 2007 for a variety of project types. The Lee and Colley review package was used to assess the quality of the selected EISs. About 69% of the EISs sampled were found to be of a satisfactory quality. An assessment of the performance of different elements of the EIA process indicates that descriptive tasks tend to be performed better than scientific tasks. The quality of core elements of EIA (e.g., impact prediction, significance evaluation, scoping and consideration of alternatives) appears to be particularly problematic. Variables that influence the quality of EISs are identified and a number of broad recommendations are made for improving the effectiveness of the EIA system.
Szora Tamas Atila
Full Text Available The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed assets. The conclusion of this study presents that although the consolidated entity is not a tax, it presents the group effort without the internal flows between entities within the group. In terms of the world scientific research typology used by the authors, it refers to descriptive research, explanatory research and applied research. In terms of the novelties, brought by this study, it is specifically determined, based on the actual database, the evolution of structure indicators, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation.
In order to be able to fulfil also legally the important tasks of environmental protection and natural preservation in the last ten years numerous legal provisions have been issued. Many of these laws require that the environmental impact of projects and constructional measures is taken into account to a higher degree. Two important instruments in this connection are the impact statement and the intervention regulation of natural preservation. Their importance and consequences for the planning and realization of projects are until now not sufficiently know. This manual is to fill this gap. This booklet shall help builder-owners and investors to realize their building projects in a way which is compatible with the environment. For architects and planners information is given in this manual about the requirements to be fulfilled in the individual planning and licensing procedures. The booklet is structured in a way that builder-owners, consultants and authorities find quickly the information needed. (orig./KW) [de
Thinggaard, Frank; Damkier, Jesper
This paper presents insights into the question of whether accounting information based on the EU’s Accounting Directives has become less value-relevant to investors over time. The study is based on a research design first used by Francis and Schipper (1999), where value-relevance is measured......? The sample is based on non-financial companies listed on the Copenhagen Stock Exchange in the period 1984-2002. Our analyses show that all the applied accounting measures are value-relevant as investment strategies based on the information earn positive market-adjusted returns in our sample period....... The results provide some indication of a decline in the value-relevance of earnings information in the 1984-2001 period, and mixed, but not statistically reliable, evidence for accounting measures where book value information and asset values are also extracted from financial statements. The results seem...
In its first part, this report proposes an overview of activities within the CEA. They concern the CEA's programs on low on carbon energies and associated fundamental researches, on defence and global security and associated fundamental researches, on information technologies and associated fundamental researches, on health technologies and associated fundamental researches, and on very large research infrastructures and associated fundamental researches. The second part addresses the scientific assessment, activities related to teaching and training, to innovation towards enterprises, and to support to valorization. It also indicates prices awarded to the CEA. The third part addresses CEA management and institutional relationships, human resources, international relationships, activities related to communication and information diffusion, and risk management. The fourth part describes the CEA organization, its governance and its various bodies. The second volume contains the financial statements for 2012
Above all, two kinds of citizens' participation in environmental decisions are to be considered: on the one hand the suit for damages and compensation for the purpose of internalization of external effects, and on the other hand the actions with the aim to influence character and content of public final decision cases. This is where cooperation and contributions towards state activities with more concern for the environment come into it. This sphere is investigated. Combined are the possibility of judicially arranged citizens' participation and a modern instrument of public decision: environmental impact statements. At the moment these appear to become exclusively an instrument for internal administration management. However, it is possible - this can be confirmed in comparative law - to couple this for the purpose of administration created instrument of technology assessment with citizens' actions. Therefore, the article aims to point to a solution how modern administration management through judicial mediation can orientate itself according to citizens' interests. (orig./LN) [de
Full Text Available Abstract Background A variety of definitions of evidence-based practice (EBP exist. However, definitions are in themselves insufficient to explain the underlying processes of EBP and to differentiate between an evidence-based process and evidence-based outcome. There is a need for a clear statement of what Evidence-Based Practice (EBP means, a description of the skills required to practise in an evidence-based manner and a curriculum that outlines the minimum requirements for training health professionals in EBP. This consensus statement is based on current literature and incorporating the experience of delegates attending the 2003 Conference of Evidence-Based Health Care Teachers and Developers ("Signposting the future of EBHC". Discussion Evidence-Based Practice has evolved in both scope and definition. Evidence-Based Practice (EBP requires that decisions about health care are based on the best available, current, valid and relevant evidence. These decisions should be made by those receiving care, informed by the tacit and explicit knowledge of those providing care, within the context of available resources. Health care professionals must be able to gain, assess, apply and integrate new knowledge and have the ability to adapt to changing circumstances throughout their professional life. Curricula to deliver these aptitudes need to be grounded in the five-step model of EBP, and informed by ongoing research. Core assessment tools for each of the steps should continue to be developed, validated, and made freely available. Summary All health care professionals need to understand the principles of EBP, recognise EBP in action, implement evidence-based policies, and have a critical attitude to their own practice and to evidence. Without these skills, professionals and organisations will find it difficult to provide 'best practice'.
The actualized environmental statement 2012 for the NPP Isar covers the following issues: Direct environmental aspects: heat dissipation to the environment, water management, radioactive matter release onto the environment, environmental monitoring, waste management, operational materials supply, radioactive materials transport, safety of the nuclear facilities, remote monitoring and information system, environmental protection, communication; indirect environmental aspects; core indicators according EMAS III, development of the environmental targets and programs, reference to the valid environmental regulations, declaration of the environmental consultant.
Full Text Available The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to verify the importance and usefulness of perception on the cash-flow statement. The investigation based on testing four hypotheses has been carried out within the framework of small and medium-sized enterprises in Western Romania and the categories of respondents to the study were: upper management and accounting specialists. The results highlight the fact that there are differences between the categories of users of the cash-flow statements, fact highlighted and illustrated by our findings. The article ends with the conclusions of the authors regarding the importance and usefulness of the use and implementation of the cash-flow statement of the small and medium enterprises in Western Romania.
We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is to express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power
Dalsted, N L
Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.
Genu Alexandru Caruntu
Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.
Hariri, Hariri; Pradana, Ayub Wijayati Sapta; Widjajanti, Sri Luki
This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in ...
The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman's statement, the Chief Executive's Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)
The report of the Board of Directors of Scottish Power for 1992/1993 is presented along with the Chairman`s statement, the Chief Executive`s Review, and the Environmental Statement. A financial review with group profit and loss account, balance sheets and auditors statement is given. Scottish Power welcomes the findings of the Cadbury Committee report on the Financial Aspects of Corporate Governance which recommends that listed companies should include in their report details of their compliance with a Code of Best Practice Highlights such as the 1,486 million pounds turnover, the 220 million pounds profit and the 11.15p dividend per share are quoted. (UK)
Di Capua, Giuseppe; Peppoloni, Silvia; Bobrowsky, Peter
IGC the scientific event that opened a new phase for Geoethics and for the Association. In order to celebrate this passage, the IAPG has produced the "Cape Town Statement on Geoethics" (CTSG), a document recognized as the result of an international effort to focus the attention of geoscientists on the development of shared policies, guidelines, strategies and tools, with the long-range goal of fostering the regular adoption of ethical values and practices in the geoscience community. The final document (available at http://www.geoethics.org/ctsg) sums the values, concepts, and contents developed in the first 4-year activity of IAPG, giving a perspective for the future development of geoethics. This presentation illustrates the content of the "Cape Town Statement on Geoethics", that is now supported officially by several geoscience organizations.
This document: (a) provides a comprehensive listing of the Hanford sites science and technology needs for fiscal year (FY) 2000; and (b) identifies partnering and commercialization opportunities within industry, other federal and state agencies, and the academic community. These needs were prepared by the Hanford projects (within the Project Hanford Management Contract and the Environmental Restoration Contract) and subsequently reviewed and endorsed by the Hanford Site Technology Coordination Group (STCG). The STCG reviews included participation of DOE-RL Management, site stakeholders, state and federal regulators, and Tribal Nations. The Science and Technology Needs Document is organized by major problem areas and coincides with the STCG subgroups which are as follows: Deactivation and Decommissioning, Mixed Waste, Subsurface Contaminants, High Level Waste Tanks, and Spent Nuclear Fuel. Each problem area begins with a technology needs index table. This table is followed by detailed descriptions of each technology need, including a problem statement and current baseline information associated with that need. Following the technology need description for each problem area is a table listing the science needs, followed by detailed descriptions of the functional need and the problem to be solved as currently understood. Finally, a crosswalk table is provided at the end of each problem area which ties together last years needs and this years needs, provides brief justification for elimination of any needs, and identifies any other significant changes which took place during the revision process
This document is the Final Environmental Impact Statement (FEIS) for a proposed lease of acreage on the Fort Mojave Indian Reservation in Mohave County, Arizona for development of a natural gas fired 500 megawatt combined cycle power plant. The Bureau of Indian Affairs (BIA) serves as the federal lead agency and the Fort Mojave Indian Tribe (FMIT) and the Western Area Power Administration (WAPA) are cooperating agencies for the EIS process. The purpose of this document is to provide information to the public and to interested public agencies regarding the environmental consequences of the approval of a long-term lease for the construction and operation of the proposed Southpoint power plant. The FEIS, prepared by Hallock/Gross, Inc. under the direction of the BIA and in cooperation with the FMIT and WAPA, addresses the comparative analysis of alternatives and evaluates the environmental consequences of such alternatives on various resources and addresses public comments. A number of technical reports were used in the preparation of the Draft EIS and FEIS and are available for review as Appendices to this document under separate cover that can be reviewed at the BIA offices which are listed
Every two years, BA prepares a Resource Program, which identifies the resource actions BA will take to meet its obligation to serve the forecasted power requirements of its customers. The Resource Programs Environmental Impact Statement (RPEIS) is a programmatic environmental document that will support decisions made in several future Resource Programs. Environmental documents tiered to this EIS may be prepared on a site-specific basis. The RPEIS includes a description of the environmental effects and mitigation for the various resource types available in order to evaluate the trade-offs among them. It also assesses the environmental impacts of adding thirteen alternative combinations of resources to the existing power system. The alternatives represent the range of actions BA could take to meet its load obligations. Each of the alternatives allows BA to meet the almost 5,000 average megawatt load increase that could occur with high load growth, or an equivalent need for resources caused by a combination of load growth and any future loss of resources
The directors submit their annual report and audited financial statements of the Company for the year ended 31 March 1992. The Company designs, engineers, constructs and acts as project manager and the larger part of its activities are connected with nuclear and conventional power generation. Substantial business is being undertaken by the Company's Defence and Process Divisions. The Company's Engineering Development Centre performs contract research and development and manufacturers specialist plant. The gas reactor business which services the requirements of Britain's three nuclear generating companies, Nuclear Electric, Scottish Nuclear and British Nuclear Fuels, continues to perform strongly. The PWR business division has continued to support the Sizewell B PWR construction and has pursued opportunities for new work in Eastern Europe. In the field of conventional power the Company secured a metering contract from National Power. The contract awarded by British Nuclear Fuels early in 1991 to construct a new 160 MW Combined Heat and Power gas turbine station at Sellafield is proceeding satisfactorily. Work on the AWE project management support contract at Aldermaston continues. Elsewhere safety and consultancy work for PSA Services and MoD remains an important part of the Company's defence business. The Company has obtained several contracts in the process area, notably in environmental engineering. (Author)
Gadonneix, Pierre; Camus, Daniel
As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2004 annual results of the Group (key figures, financial results, strategy and perspectives) as well as its Consolidated financial statements at 31 December 2004: 1. Accounting principles and methods; 2. French law of 9 August 2004 on the Public Electricity and Gas Services and Electricity and Gas Companies; 3. Significant events of 2004; 4. Changes in the scope of consolidation; 5. Information by business segment and geographical area; 6. Sales; 7. Purchases and other external expenses; 8. Average workforce; 9. Other operating income and expenses; 10. Net (increase) decrease in provisions; 11. Interest expenses; 12. Foreign exchange result; 13. Other financial income and expenses; 14. Income taxes
Kellmann, Michael; Bertollo, Maurizio; Bosquet, Laurent; Brink, Michel; Coutts, Aaron J; Duffield, Rob; Erlacher, Daniel; Halson, Shona L; Hecksteden, Anne; Heidari, Jahan; Kallus, K Wolfgang; Meeusen, Romain; Mujika, Iñigo; Robazza, Claudio; Skorski, Sabrina; Venter, Ranel; Beckmann, Jürgen
The relationship between recovery and fatigue and its impact on performance has attracted the interest of sport science for many years. An adequate balance between stress (training and competition load, other life demands) and recovery is essential for athletes to achieve continuous high-level performance. Research has focused on the examination of physiological and psychological recovery strategies to compensate external and internal training and competition loads. A systematic monitoring of recovery and the subsequent implementation of recovery routines aims at maximizing performance and preventing negative developments such as underrecovery, nonfunctional overreaching, the overtraining syndrome, injuries, or illnesses. Due to the inter- and intraindividual variability of responses to training, competition, and recovery strategies, a diverse set of expertise is required to address the multifaceted phenomena of recovery, performance, and their interactions to transfer knowledge from sport science to sport practice. For this purpose, a symposium on Recovery and Performance was organized at the Technical University Munich Science and Study Center Raitenhaslach (Germany) in September 2016. Various international experts from many disciplines and research areas gathered to discuss and share their knowledge of recovery for performance enhancement in a variety of settings. The results of this meeting are outlined in this consensus statement that provides central definitions, theoretical frameworks, and practical implications as a synopsis of the current knowledge of recovery and performance. While our understanding of the complex relationship between recovery and performance has significantly increased through research, some important issues for future investigations are also elaborated.
Full Text Available This article analyzes the statements of Maastricht consensus-5 on H. pylori infection studying. There was shown the changes in approaches to diagnostics and treatment of H. pylori infection in previous Maastricht consensuses. H. pylori associated gastritis was considered to be an infection disease. There was also analyzed the relation between this infection and gatroduodenal pathology including functional dyspepsia, NSAID-gastropathy and others. The paper deals with up-to-date approaches to diagnostics of H. pylori infection with determination of the most optimal diagnostic method in different situations. The approaches to antihelicobacter therapy were analyzed. The special attention was paid to dependence of modern therapeutic schemes of helicobacteriosis therapy on H. pylori resistance to key antibiotics. There was confirmed the importance of H. pylori eradication for prevention of precancerous changes in the stomach. The increased interest of researchers to non-helicobacter flora in the stomach was shown. There was regarded an important role of probiotics in antihelicobacter therapy.
... determining whether a statement is “prominently displayed” may include, but are not limited to, type size, font, layout, contrast, graphic design, headlines, spacing, and any other technique to achieve emphasis...
... CONSTRUCTION AND MAINTENANCE Contract Procedures § 635.118 Payroll and weekly statements. For all projects... contract provisions for the project, are to be retained by the STD for the time period pursuant to 49 CFR...
Lee, David C; Van Sertima, Michael A
If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing. These statements contain a wealth of information about the financial health of your plan, and understanding them is an important fiduciary responsibility. To strengthen your grasp of financial statements, this article gives an overview that will make a plan's financial statements more informative, explains their basic structure and provides information on some of the more arcane aspects (such as actuarial tables). While this article focuses on Taft-Hartley (multiemployer) plans, much of it applies to other types of employee benefit plans.
... SECURITY; DEPARTMENT OF THE TREASURY CUSTOMS FINANCIAL AND ACCOUNTING PROCEDURE § 24.25 Statement... filer has the necessary software to participate and otherwise qualifies to participate in ACH, Customs...
The primary objective of the audit was to determine whether the Fund's FY 1992 financial statements were presented fairly in accordance with generally accepted accounting principles for Federal entities...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9007-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . [[Page 4144
.... The Committee's inquiry into this discrepancy resulted in NASA s Chief Financial Officer (CFO) subsequently determining that the information in the audited financial statements was in error by about $644 million...
The initial audit objectives were to determine whether the FY 1993 financial statements for the JLSC were presented fairly in accordance with generally accepted accounting principles for Federal agencies...
The overall objective of the audit was to determine whether the FMLLA financial statements for FY 1992 are presented fairly in accordance with generally accepted accounting principles as implemented...
The Nigerian Statements of Accounting Standards and Ribh (Profit) in an ... the years on Islamic finance and interest-based economic-system has been concerned ... However, Islamic accounting uses both historical cost concept and current ...
.... The purpose of these statements is to fully reveal federal entities' financial position, in the hope of enabling a better understanding of these federal entities, and to assist in resource management...
Bergsman, K.H.; Bergmann, D.W.; Costley, G.E.; Jansky, M.T.; McCormack, R.L.; Monthey, M.J.; Praga, A.N.; Ullah, J.K.; Willis, W.L.
This document describes the technical input necessary to develop and evaluate the alternatives within the Environmental Impact Statement for the Management of Spent Nuclear Fuel From the K Basins at the Hanford Site
Full Text Available The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.
Stultz, Jack C
The 2007 Army Reserve Posture Statement describes how the Army Reserve continues to transform from a strategic reserve to an operational force, meeting today's challenges as it better prepares for future uncertainties...
... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . [[Page 43161
... PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Overview and Definitions § 2554.4 What is a statement? A “statement” means any written representation, certification, affirmation, document, record, or accounting or...
... systems, traffic congestion, threats to health, or other consequences adverse to the environmental goals... changes in vehicular or pedestrian access. b. Statement of the “national, State or local significance” of...
Full Text Available Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, public institutions. The financial statements provide information about financial position, performance and changes in financial position of an entity - information underlying to base decision process. For Romania, the financial audit was not a tradition. Recognized as a top area of the accounting profession, financial audit was legislated in 1999. Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008, by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the public interest.
Full Text Available The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to obtain reliable information about the activities of such companies. In accordance with the national legislation associations of enterprises and companies have to provide the consolidated financial statements which contain the pooled indices about the activities of these entities. The article analyzes the current state of normative and legal regulation of financial reporting consolidation process in Ukraine. In particular, the paper determines the basic legal acts of regulations of national and international governing process of preparation of consolidated financial statements; it also determines the circle of business entities required to draw up the consolidated financial statements solely in accordance with international financial reporting standards.
... prepare a Tier 1 Environmental Impact Statement, in cooperation with the Virginia Department of... and Environmental Team Leader, Federal Highway Administration, Post Office Box 10249, Richmond...: The Federal Highway Administration (FHWA), in cooperation with the Virginia Department of...
The initial objectives of the audit were to determine whether the FY 1992 Commissary Resale Stock fund financial statements present fairly the financial position and results of operation of the fund...
... of Section 5 of the FTC Act to environmental advertising and marketing practices. They provide the... ENVIRONMENTAL MARKETING CLAIMS § 260.1 Statement of purpose. The guides in this part represent administrative...
... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Use of financial statements... statements filed under other acts. Where copies of certified financial statements filed under other acts... manually signed or manually signed copies of the certificate shall be filed with the financial statements...
... statements: selected financial data. 229.914 Section 229.914 Commodity and Securities Exchanges SECURITIES... Transactions § 229.914 (Item 914) Pro forma financial statements: selected financial data. (a) In addition to... statements are required. (c) The pro forma financial statements required by paragraph (b) of this Item (§ 229...
... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Article 8 Financial Statements of Smaller Reporting Companies § 210.8-04 Financial statements of...
... financial statements. 230.170 Section 230.170 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... certain financial statements. Financial statements which purport to give effect to the receipt and.... The caption of any such financial statement shall clearly set forth the assumptions upon which such...