33 CFR 167.1703 - In Prince William Sound: Valdez Arm Traffic Separation Scheme.

Science.gov (United States)

2010-07-01

... 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...

Spatial and temporal ecological variability in the northern Gulf of Alaska: What have we learned since the Exxon Valdez oil spill?

Science.gov (United States)

Aderhold, Donna G. R.; Lindeberg, Mandy R.; Holderied, Kris; Pegau, W. Scott

2018-01-01

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.

Time reborn from the crisis in physics to the future of the universe

CERN Document Server

Smolin, Lee

2013-01-01

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...

Environmental science in a legal context: The Exxon Valdez experience

Energy Technology Data Exchange (ETDEWEB)

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

1996-11-01

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

Retrospective analysis: bile hydrocarbons and histopathology of demersal rockfish in Prince William Sound, Alaska, after the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Marty, G.D.; Okihiro, M.S.; Hanes, D.

2003-01-01

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)

Damage assessment in coastal habitats: Lessons learned from Exxon Valdez

International Nuclear Information System (INIS)

Dean, T.A.; McDonald, L.; Stekoll, M.S.; Rosenthal, R.R.

1993-01-01

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

Juan Valdez la estrategia detrás de la marca

OpenAIRE

Ana María Parente

2017-01-01

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...

Carnaval de Sodoma de Pedro Antonio Valdez: retratos y vestiduras travestis

Directory of Open Access Journals (Sweden)

Julio Penenrey Navarro

2014-12-01

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.

The Exxon-Valdez oil spill

International Nuclear Information System (INIS)

Dean, K.G.; Stringer, W.J.; Grove, J.E.; Ahlnas, K.; Royer, T.C.

1990-01-01

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

Conditions of persistent oil on beaches in Prince William Sound 26 years after the Exxon Valdez spill

Science.gov (United States)

Lindeberg, Mandy R.; Maselko, Jacek; Heintz, Ron A.; Fugate, Corey J.; Holland, Larry

2018-01-01

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.

Community patterns of psychiatric disorders after the Exxon Valdez oil spill

Energy Technology Data Exchange (ETDEWEB)

Palinkas, L.A.; Petterson, J.S.; Russell, J.; Downs, M.A. (Impact Assessment, Inc., La Jolla, CA (United States))

1993-10-01

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.

Oil Spill Public Information Center: Its role in the flow of information on the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Holba, C.; McGee, M.; Thompson, P.

1993-01-01

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

Status of selected bottomfish and crustacean species in Prince William Sound following the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Armstrong, D.A.; Dinnel, P.A.; Orensanz, J.M.

1995-01-01

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

Histopathology of adult Pacific herring in Prince William Sound, Alaska, after the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Marty, G. S.; Okihiro, M. S.; Hinton, D. E.; Brown, E. D.; Hanes, D.

1999-01-01

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

Evaluation of sea otter capture after the Exxon Valdez oil spill, Prince William Sound, Alaska

Science.gov (United States)

Bodkin, James L.; Weltz, F.; Bayha, Keith; Kormendy, Jennifer

1990-01-01

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.

Aviation safely management, Valdez oil spill clean-up

International Nuclear Information System (INIS)

Friesenhahn, M.J.; McKeown, W.L.; Williams, R.G.

1993-01-01

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

Exxon Valdez -- Framework for natural resource restoration

International Nuclear Information System (INIS)

O'Connor, C.R.

1993-01-01

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

Bioremediation effectiveness following the Exxon Valdez spill

International Nuclear Information System (INIS)

Bragg, J.R.; Prince, R.G.; Harner, E.J.; Atlas, R.M.

1993-01-01

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

Harlequin duck (Histrionicus histrionicus) perspective: Harlequin duck population recovery following the Exxon Valdez oil spill: Progress, process, and constraints

Science.gov (United States)

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.

2002-01-01

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

Long-term monitoring program: Evaluating chronic exposure of harlequin ducks and sea otters to lingering Exxon Valdez Oil in Western Prince William Sound

Science.gov (United States)

Esler, Daniel N.; Bowen, Lizabeth; Miles, A. Keith; Ballachey, Brenda E.; Bodkin, James L.

2015-01-01

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.

Model simulations of the drift and spread of the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Venkatesh, S.

1990-01-01

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

Bioremediation of the Exxon Valdez oil in Prince William Sound beaches.

Science.gov (United States)

Boufadel, Michel C; Geng, Xiaolong; Short, Jeff

2016-12-15

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.

Analysis of the Exxon Valdez oil spill impacts on Prince William Sound pink salmon

International Nuclear Information System (INIS)

Brannon, E.L.; Moulton, L.L.; Maki, A.W.

1996-01-01

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

Uranium hydrogeochemical and stream sediment reconnaissance of the Valdez NTMS Quadrangle, Alaska

Energy Technology Data Exchange (ETDEWEB)

1981-05-01

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.

Perspective: Ecological recovery following the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Maki, A.W.

1993-01-01

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

Shoreline ecology program for Prince William Sound, Alaska, following the Exxon Valdez oil spill. Part 2: Chemistry and toxicology

International Nuclear Information System (INIS)

Boehm, P.D.; Page, D.S.; Gilfillan, E.S.; Stubblefield, W.A.; Harner, E.J.

1995-01-01

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

Surveys of murre colony attendance in the northern Gulf of Alaska following the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Erikson, D.E.

1995-01-01

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

Seaweeds and the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Stekoll, M.S.; Deysher, L.; Dean, T.A.

1993-01-01

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

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

International Nuclear Information System (INIS)

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

1993-01-01

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

Analysis of air toxics, criteria pollutants and meteorological monitoring data in Valdez, Alaska

International Nuclear Information System (INIS)

Stopenhagen, K.W.; Kester, R.A.; Caniparoli, D.G.; Gravely, R.J.

1991-01-01

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

Herring parasite and tissue alterations following the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Moles, A.D.; Rice, S.D.; Okihiro, M.S.

1993-01-01

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

Strategic management of oil spills: some lessons from the Exxon Valdez disaster

International Nuclear Information System (INIS)

Geistauts, G.A.

1992-01-01

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.)

Recovery of seabirds following the Exxon Valdez oil spill: An overview

International Nuclear Information System (INIS)

Wiens, J.A.

1995-01-01

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

Detached Statements

Directory of Open Access Journals (Sweden)

Mark McBride

2018-04-01

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

Evidence of damage to pink salmon inhabiting Prince William Sound, Alaska, three generations after the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Bue, B.G.; Miller, G.D.; Seeb, J.E.; Sharr, S.

1995-01-01

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

Evaluation of the toxic properties of naturally weathered Exxon Valdez crude oil to surrogate wildlife species

International Nuclear Information System (INIS)

Stubblefield, W.A.; Hancock, G.A.; Ford, W.H.; Prince, H.H.; Ringer, R.K.

1995-01-01

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

Usage of internal statements in making consolidated financial statement

Directory of Open Access Journals (Sweden)

V.N. Herman

2016-12-01

Full Text Available The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company’s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining.

Revisiting source identification, weathering models, and phase discrimination for Exxon Valdez oil

International Nuclear Information System (INIS)

Driskell, W.B.; Payne, J.R.; Shigenaka, G.

2005-01-01

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

Chemical and toxicological evaluation of water quality following the exxon Valdez oil spill

International Nuclear Information System (INIS)

Neff, J.M.; Stubblefield, W.A.

1995-01-01

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

Timelines and mechanisms of wildlife population recovery following the Exxon Valdez oil spill

Science.gov (United States)

Esler, Daniel N.; Ballachey, Brenda E.; Matkin, Craig O.; Cushing, Daniel; Kaler, Robert; Bodkin, James L.; Monson, Daniel; Esslinger, George G.; Kloecker, Kimberly A.

2018-01-01

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.

Timelines and mechanisms of wildlife population recovery following the Exxon Valdez oil spill

Science.gov (United States)

Esler, Daniel; Ballachey, Brenda E.; Matkin, Craig; Cushing, Daniel; Kaler, Robert; Bodkin, James; Monson, Daniel; Esslinger, George; Kloecker, Kim

2018-01-01

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.

THE STATEMENT OF CASH FLOWS USING FINANCIAL STATEMENT EQUATIONS

OpenAIRE

Harold Fletcher; Thomas Ulrich

2010-01-01

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

Lioz: The Stone that made Lisbon reborn - A Global Heritage Stone Resource Proposal

Science.gov (United States)

Lopes, Luis

2017-04-01

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

Sublethal effects of the Exxon Valdez oil spill on herring embryos and larvae: morphological, cytogenetic; and histopathological assessments, 1989-1991

International Nuclear Information System (INIS)

Hose, J. E.; Marty, G. D.; Hinton, D. E.

1996-01-01

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

Eelgrass (Zostera marina L.) in Prince William Sound, Alaska: effects of the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Dean, T.A.; Smith, R.O.; Stekoll, M.S.; Jewett, S.C.; Hose, J.E.

1998-01-01

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)

Contained controlled burning of spilled oil during the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Allen, A.A.

1990-01-01

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

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

OpenAIRE

Calota Traian-Ovidiu; Tănase Alin-Eliodor

2013-01-01

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

Shoreline oiling conditions in Prince William Sound following the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Neff, J.M.; Owens, E.H.; Stoker, S.W.; McCormick, D.M.

1995-01-01

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

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

International Nuclear Information System (INIS)

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

1993-01-01

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

Rio 2016 financial statements

OpenAIRE

2015-01-01

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

PCB exposure in sea otters and harlequin ducks in relation to history of contamination by the Exxon Valdez oil spill

Science.gov (United States)

Ricca, Mark A.; Miles, A. Keith; Ballachey, Brenda E.; Bodkin, James L.; Esler, Daniel N.; Trust, Kimberly A.

2010-01-01

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.

Resonating Statements

DEFF Research Database (Denmark)

Hjelholt, Morten; Jensen, Tina Blegind

2015-01-01

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

Histopathology and cytogenetic evaluation of Pacific herring larvae exposed to petroleum hydrocarbons in the laboratory or in Prince William Sound, Alaska, after the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Marty, G.D.; Hinton, D.E.; Brown, E.D.

1997-01-01

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

Uranium hydrogeochemical and stream sediment reconnaissance of the Valdez NTMS Quadrangle, Alaska

International Nuclear Information System (INIS)

1981-05-01

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

Clay-oil flocculation and its role in natural cleansing in Prince William Sound following the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Bragg, J.R.; Yang, S.H.

1995-01-01

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

Bioremediation of marine oil spills: when and when not--the Exxon Valdez experience.

Science.gov (United States)

Atlas, Ronald; Bragg, James

2009-03-01

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.

Shoreline ecology program for Prince William Sound, Alaska, following the Exxon Valdez oil spill. Part 1: Study design and methods

International Nuclear Information System (INIS)

Page, D.S.; Gilfillan, E.S.; Boehm, P.D.; Harner, E.J.

1995-01-01

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

Financial Statements Analysis

OpenAIRE

Tănase Alin-Eliodor

2014-01-01

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

Transportación de caña de azúcar, propuesta de un plan de mejoras en tiempos y costos en la compañía azucarera Valdez.

OpenAIRE

López Perero, Nilton Miguel

2017-01-01

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...

Financial Statement Math

OpenAIRE

2007-01-01

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

Foreword: The evolution from species-specific damage assessment to ecosystem centric studies over the multi-decade period following the Exxon Valdez oil spill

Science.gov (United States)

Rice, Stanley; Peterson, Charles

2018-01-01

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.

Shoreline ecology program for Prince William Sound, Alaska, following the Exxon Valdez oil spill. Part 3: Biology

International Nuclear Information System (INIS)

Gilfillan, E.S.; Page, D.S.; Harner, E.J.; Boehm, P.D.

1995-01-01

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

Subtidal distribution of Exxon Valdez oil in two bays in Prince William Sound, Alaska

International Nuclear Information System (INIS)

Page, D.S.; Gilfillan, E.S.; Boehm, P.D.; Bence, A.E.; Burns, W.A.; Mankiewicz, P.J.

1995-01-01

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

7 CFR 3052.310 - Financial statements.

Science.gov (United States)

2010-01-01

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

7 CFR 1212.51 - Financial statements.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

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

2010-08-01

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

Reading and understanding financial statements.

Science.gov (United States)

White, Joseph P

2005-01-01

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

Survey design, statistical analysis, and basis for statistical inferences in coastal habitat injury assessment: Exxon Valdez oil spill

International Nuclear Information System (INIS)

McDonald, L.L.; Erickson, W.P.; Strickland, M.D.

1995-01-01

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

Sound Waste Management Plan environmental operations, and used oil management system: Restoration project 97115. Exxon Valdez oil spill restoration project final report: Volumes 1 and 2

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-06-01

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.

Sound Waste Management Plan environmental operations, and used oil management system: Restoration project 97115. Exxon Valdez oil spill restoration project final report: Volumes 1 and 2

International Nuclear Information System (INIS)

1998-06-01

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

Synthesis of nearshore recovery following the 1989 Exxon Valdez oil spill: sea otter liver pathology and survival in Western Prince William Sound, 2001 – 2008

Science.gov (United States)

Ballachey, Brenda E.; Monson, Daniel H.; Kloecker, K.A.; Esslinger, George G.; Mohr, F.C.; Lipscomb, T.P.; Murray, M.J.; Howlin, S.

2014-01-01

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

CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

OpenAIRE

Tănase Alin-Eliodor; Calotă Traian-Ovidiu

2013-01-01

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

Effectiveness and regulatory issues in oil spill bioremediation: Experiences with the Exxon Valdez oil spill in Alaska

International Nuclear Information System (INIS)

Pritchard, P.H.

1993-01-01

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

Sheen surveillance: An environmental monitoring program subsequent to the 1989 Exxon Valdez shoreline cleanup

International Nuclear Information System (INIS)

Taft, D.G.; Egging, D.E.; Kuhn, H.A.

1995-01-01

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

38 CFR 41.310 - Financial statements.

Science.gov (United States)

2010-07-01

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

Recovery of intertidal hardshelled clams in Prince William Sound from Exxon Valdez oiling and shoreline treatments

International Nuclear Information System (INIS)

Houghton, J.P.; Lees, D.C.; Driskell, W.B.

1994-01-01

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

Acute and subchronic toxicity of naturally weathered Exxon Valdez crude oil in mallards and ferrets

International Nuclear Information System (INIS)

Stubblefield, W.A.; Hancock, G.A.; Ford, W.H.; Ringer, R.K.

1995-01-01

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

7 CFR 1206.41 - Financial statements.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2013-08-16

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

7 CFR 1218.51 - Financial statements.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

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

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

Teaching Philosophy Statements

Science.gov (United States)

Faryadi, Qais

2015-01-01

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

Fundamentals of Financial Statements Audit

OpenAIRE

World Bank

2011-01-01

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

17 CFR 250.28 - Inconsistent financial statements.

Science.gov (United States)

2010-04-01

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

Meaning of counterfactual statements in quantum physics

International Nuclear Information System (INIS)

Stapp, H.P.

1998-01-01

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

18 CFR 706.410 - Confidentiality of statements.

Science.gov (United States)

2010-04-01

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

48 CFR 52.247-6 - Financial Statement.

Science.gov (United States)

2010-10-01

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

32 CFR 651.23 - Environmental impact statement.

Science.gov (United States)

2010-07-01

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

46 CFR 504.7 - Environmental impact statements.

Science.gov (United States)

2010-10-01

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

22 CFR 216.7 - Environmental impact statements.

Science.gov (United States)

2010-04-01

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

Environmental impact statement law and environmental impact statement administration regulation

International Nuclear Information System (INIS)

Feldmann, F.J.

1991-01-01

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

COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE

Directory of Open Access Journals (Sweden)

Nicolae ECOBICI

2010-09-01

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

GASB Statement No. 3 Guides Deposits, Investments.

Science.gov (United States)

Barker, Linda A.

1986-01-01

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

42 CFR 460.208 - Financial statements.

Science.gov (United States)

2010-10-01

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

Position Statement on Active Outdoor Play

Science.gov (United States)

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

2015-01-01

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

Position Statement on Active Outdoor Play.

Science.gov (United States)

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

2015-06-08

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

Position Statement on Active Outdoor Play

Directory of Open Access Journals (Sweden)

Mark S. Tremblay

2015-06-01

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

7 CFR 4280.140 - Financial statements.

Science.gov (United States)

2010-01-01

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

40 CFR 156.68 - First aid statement.

Science.gov (United States)

2010-07-01

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

Consolidated financial statements for fiscal year 1996

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-01

The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

Pathological studies of sea otters. Marine mammal study 6-11. Exxon Valdez oil spill state/federal natural resource damage assessment final report

Energy Technology Data Exchange (ETDEWEB)

Lipscomb, T.P.; Harris, R.K.; Rebar, A.H.; Ballachey, B.E.; Haebler, R.J.

1996-06-01

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.

21 CFR 801.61 - Statement of identity.

Science.gov (United States)

2010-04-01

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

7 CFR 1209.239 - Financial statements.

Science.gov (United States)

2010-01-01

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

7 CFR 29.2 - Policy statement.

Science.gov (United States)

2010-01-01

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

7 CFR 29.9402 - Policy statement.

Science.gov (United States)

2010-01-01

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

21 CFR 201.61 - Statement of identity.

Science.gov (United States)

2010-04-01

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

Corporate Information Management Financial Statements

National Research Council Canada - National Science Library

Gimble, Thomas

1995-01-01

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

Be Vigilant on Financial Statements.

Science.gov (United States)

Freed, DeBow

2002-01-01

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

Density and productivity of bald eagles in Prince William Sound, Alaska, after the Exxon Valdez oil spill

International Nuclear Information System (INIS)

White, C.M.; Ritchie, R.J.; Cooper, B.A.

1995-01-01

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

Interactions between marine bacteria and dissolved-phase and beached hydrocarbons after the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Button, D.K.; Robertson, B.R.; McIntosh, D.; Juettner, F.

1992-01-01

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

The use of mussel PAH burdens to assess bioavailability and long-term risk to wildlife following the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Mankiewicz, P.J.; Boehm, P.D.; Neff, J.

1993-01-01

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

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

Science.gov (United States)

2010-01-01

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

FINANCIAL STATEMENTS FOR LEGAL PERSONS WITHOUT PATRIMONIAL PURPOSE

OpenAIRE

DUMITRU FRANCA; MORARU MARIA

2012-01-01

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

49 CFR 805.735-21 - Confidentiality of statements.

Science.gov (United States)

2010-10-01

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

7 CFR 1775.21 - Audit or financial statements.

Science.gov (United States)

2010-01-01

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

Opening statements and general statements by delegation

International Nuclear Information System (INIS)

1978-01-01

23 delegations have submitted general reports and statements on the situation and evolution of the nuclear fuel cycle. Each report reflects the particular interests of the country that submitted it. All in all, these reports provide general background information on the subject of the conference

40 CFR 1508.11 - Environmental impact statement.

Science.gov (United States)

2010-07-01

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

Final environmental statement for the geothermal leasing program

Energy Technology Data Exchange (ETDEWEB)

1973-12-31

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

AICPA allows low-cost options for compiled financial statements.

Science.gov (United States)

Reinstein, Alan; Luecke, Randall W

2002-02-01

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

7 CFR 1794.61 - Environmental impact statement.

Science.gov (United States)

2010-01-01

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

Financial Statements

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

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

Stakeholder Orientation in Cruise Lines’ Mission Statements

Directory of Open Access Journals (Sweden)

Lara Penco

2017-11-01

Full Text Available Consistent with the extant management literature, mission statements are crucial for the sustainability and growth of any firms and have been considered to be a tool for the strategic management process. Despite the considerable attention awarded to this theme, the role of the mission statement in the strategic management of tourism firms has not been sufficiently highlighted. The present paper tries to bridge this literature gap and aims to (i analyze the content of mission statements; and (ii investigate the stakeholder orientation of cruise line mission statements. We apply a content analysis method to analyze the mission statements of 44 cruise lines, employing three different perspectives: (1 the inclusion of stakeholder groups; (2 mentions of specific “mission” components; (3 reference to four goals usually assigned to mission statements. The analysis was performed using the software package QDA-Miner. The results suggest that it is possible to identify four clusters of firms that present similar content in their mission statements, and that cruise companies tend to reserve a major attention to customers. This contribution presents some valuable research implications mainly useful for researchers and academics, but also maybe of benefit to professionals and investors.

Understanding Financial Statements. Financial Matters. Board Basics.

Science.gov (United States)

McCarthy, John H.; Turner, Robert M.

1998-01-01

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

40 CFR 6.207 - Environmental impact statements.

Science.gov (United States)

2010-07-01

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

39 CFR 775.11 - Environmental impact statements.

Science.gov (United States)

2010-07-01

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

Auditing nuclear materials statements

International Nuclear Information System (INIS)

Anon.

1973-01-01

A standard that may be used as a guide for persons making independent examinations of nuclear materials statements or reports regarding inventory quantities on hand, receipts, production, shipment, losses, etc. is presented. The objective of the examination of nuclear materials statements by the independent auditor is the expression of an opinion on the fairness with which the statements present the nuclear materials position of a nuclear materials facility and the movement of such inventory materials for the period under review. The opinion is based upon an examination made in accordance with auditing criteria, including an evaluation of internal control, a test of recorded transactions, and a review of measured discards and materials unaccounted for (MUF). The standard draws heavily upon financial auditing standards and procedures published by the American Institute of Certified Public Accountants

FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

Directory of Open Access Journals (Sweden)

S. V. KUCHER

2016-12-01

Full Text Available The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process of consolidation of financial reporting indicators. The main problems of consolidated financial statements preparation by business entities in Ukraine are determined. The author determines the theoretical and practical problems of consolidation of financial statements of organizational and methodical character. The comparative analysis of the features of standardization process of financial statements consolidation in the world countries is carried out. The main differences in the requirements for the formation of consolidated financial statements indicators of such countries as the French Republic, the Federal Republic of Germany, the Republic of Belarus and the People’s Republic of China are outlined. The main directions of scientific researches on the improvement of accounting and analytical support for the preparation of consolidated financial statements are formed.

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

Science.gov (United States)

2013-02-26

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

40 CFR 123.23 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

40 CFR 233.12 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

Control of Bank Consolidated Financial Statements Quality

Directory of Open Access Journals (Sweden)

Margarita S. Ambarchyan

2013-01-01

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

Position Statement on Active Outdoor Play

OpenAIRE

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

2015-01-01

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

In Brief: Geoengineering draft statement

Science.gov (United States)

Showstack, Randy

2009-04-01

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

17 CFR 210.9-04 - Income statements.

Science.gov (United States)

2010-04-01

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

40 CFR 271.7 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

17 CFR 210.7-04 - Income statements.

Science.gov (United States)

2010-04-01

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

14 CFR 21.130 - Statement of conformity.

Science.gov (United States)

2010-01-01

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

2013 update on sea otter studies to assess recovery from the 1989 Exxon Valdez oil spill, Prince William Sound, Alaska

Science.gov (United States)

Ballachey, Brenda E.; Monson, Daniel H.; Esslinger, George G.; Kloecker, Kimberly; Bodkin, James L.; Bowen, Lizabeth; Miles, A. Keith

2014-01-01

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

In situ exposure of herring embryos in Prince William Sound two years after the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Kocan, R.; Brown, E.; Baker, T.

1995-01-01

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

Changes in diets of river otters in Prince William Sound, Alaska: Effects of the Exxon Valdez oil spill

International Nuclear Information System (INIS)

Bowyer, R.T.; Testa, J.W.; Faro, J.B.; Schwartz, C.C.; Browning, J.B.

1994-01-01

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

Resonating Statements: Discursive acts in IT projects

DEFF Research Database (Denmark)

Hjelholt, Morten; Jensen, Tina Blegind

2015-01-01

IT projects are often complex arrangements of technological components, social actions, and organizational transformation that are difficult to manage in practice. This paper takes an analytical discourse perspective to explore the process of legitimizing IT projects. We introduce the concept...... of resonating statements to highlight how central actors navigate in various discourses over time. Particularly, the statements and actions of an IT project manager are portrayed to show how individuals can legitimize actions by connecting statements to historically produced discourses. The case study...... of an IT project in a Danish local government spans a two-year time period and demonstrates a double-loop legitimization process. First, resonating statements are produced to localize a national IT initiative to support the specificity of a local government discourse. Second, the resonating statements are used...

A Review of distribution and quantity of lingering subsurface oil from the Exxon Valdez Oil Spill

Science.gov (United States)

Nixon, Zachary; Michel, Jacqueline

2018-01-01

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.

Plagiarism in Personal Statements of Anesthesiology Residency Applicants.

Science.gov (United States)

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

2016-02-15

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

Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.

Science.gov (United States)

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

2016-01-01

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

21 CFR 201.50 - Statement of identity.

Science.gov (United States)

2010-04-01

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

Nuclear safety policy statement in korea

International Nuclear Information System (INIS)

Kim, W.S.; Kim, H.J.; Choi, K.S.; Choi, Y.S.; Park, D.K.

2006-01-01

Full text: Wide varieties of programs to enhance nuclear safety have been established and implemented by the Korean government in accordance with the Nuclear Safety Policy Statement announced in September 1994. The policy statement was intended to set the long-term policy goals for maintaining and achieving high-level of nuclear safety and also help the public understand the national policy and a strong will of the government toward nuclear safety. It has been recognized as very effective in developing safety culture in nuclear-related organizations and also enhancing nuclear safety in Korea. However, ageing of operating nuclear power plants and increasing of new nuclear facilities have demanded a new comprehensive national safety policy to cover the coming decade, taking the implementation results of the policy statement of 1994 and the changing environment of nuclear industries into consideration. Therefore, the results of safety policy implementation have been reviewed and, considering changing environment and future prospects, a new nuclear safety policy statement as a highest level national policy has been developed. The implementation results of 11 regulatory policy directions such as the use of Probabilistic Safety Assessment, introduction of Periodic Safety Review, strengthening of safety research, introduction of Risk Based Regulation stipulated in the safety policy statement of 1994 were reviewed and measures taken after various symposia on nuclear safety held in Nuclear Safety Days since 1995 were evaluated. The changing international and domestic environment of nuclear industry were analysed and future prospects were explored. Based on the analysis and review results, a draft of new nuclear safety policy statement was developed. The draft was finalized after the review of many prominent experts in Korea. Considering changing environment and future prospects, new policy statement that will show government's persistent will for nuclear safety has been

7 CFR 1980.445 - Periodic financial statements and audits.

Science.gov (United States)

2010-01-01

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

THE FINANCIAL STATEMENTS OF USER REQUIREMENTS

Directory of Open Access Journals (Sweden)

Olga Gandziuk

2016-11-01

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

Direct Speaker Gaze Promotes Trust in Truth-Ambiguous Statements.

Directory of Open Access Journals (Sweden)

Helene Kreysa

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

Histopathologic lesions associated with crude oil exposure in sea otters. Marine mammal study 6-10. Exxon Valdez oil spill state/federal natural resources damage assessment final report

Energy Technology Data Exchange (ETDEWEB)

Lipscomb, T.P.; Harris, R.K.; Moeller, R.B.; Pletcher, J.M.; Haebler, R.J.

1996-06-01

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.

17 CFR 210.10-01 - Interim financial statements.

Science.gov (United States)

2010-04-01

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

The Interim Financial Statements: The Case of Greece

OpenAIRE

Rogdaki, E.I.; Kazantzis, Ch.

1999-01-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-04-01

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

Measuring financial performance: an overview of financial statements.

Science.gov (United States)

Dalsted, N L

1995-07-01

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

Evaluation of PAH depletion of subsurface Exxon Valdez oil residues remaining in Prince William Sound in 2007-2008 and their likely bioremediation potential

Energy Technology Data Exchange (ETDEWEB)

Atlas, R. [Louisville Univ., Louisville, KY (United States); Bragg, J.R. [Creative Petroleum Solutions LLC, Houston, TX (United States)

2009-07-01

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.

47 CFR 1.1314 - Environmental impact statements (EISs).

Science.gov (United States)

2010-10-01

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

12 CFR 350.5 - Alternative annual disclosure statements.

Science.gov (United States)

2010-01-01

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

10 CFR 51.95 - Postconstruction environmental impact statements.

Science.gov (United States)

2010-01-01

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

17 CFR 210.8-03 - Interim financial statements.

Science.gov (United States)

2010-04-01

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

17 CFR 210.8-02 - Annual financial statements.

Science.gov (United States)

2010-04-01

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

16 CFR 1.85 - Final environmental impact statements.

Science.gov (United States)

2010-01-01

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

76 FR 21345 - Environmental Impacts Statements;

Science.gov (United States)

2011-04-15

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

78 FR 48672 - Environmental Impacts Statements;

Science.gov (United States)

2013-08-09

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

SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

OpenAIRE

Cirstea Andreea; Baltariu Carmen-Alexandra

2013-01-01

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

40 CFR 790.99 - Statement of financial responsibility.

Science.gov (United States)

2010-07-01

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

Southwestern Power Administration Combined Financial Statements, 2006-2009

Energy Technology Data Exchange (ETDEWEB)

None

2009-09-01

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

18 CFR 706.405 - Supplementary statements.

Science.gov (United States)

2010-04-01

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

17 CFR 230.417 - Date of financial statements.

Science.gov (United States)

2010-04-01

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

Saskatchewan Energy Holdings Ltd. consolidated financial statements

International Nuclear Information System (INIS)

1991-01-01

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

Genesis and Development of Consolidated Financial Statements

OpenAIRE

Kostyantyn Bezverkhiy

2015-01-01

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

Saskatchewan Energy Holdings Ltd. consolidated financial statements

Energy Technology Data Exchange (ETDEWEB)

1991-01-01

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

Control of Bank Consolidated Financial Statements Quality

OpenAIRE

Margarita S. Ambarchyan

2013-01-01

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

Gene Transcript Profiling in Sea Otters Post-Exxon Valdez Oil Spill: A Tool for Marine Ecosystem Health Assessment

Directory of Open Access Journals (Sweden)

Lizabeth Bowen

2016-06-01

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.

Effects of the Exxon Valdez oil spill on survival of Pacific herring eggs and viability of their larvae

International Nuclear Information System (INIS)

McGurk, M.D.; Warburton, H.D.; Parker, T.B.; Litke, M.; Marliave, J.B.

1993-01-01

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

Gene transcript profiling in sea otters post-Exxon Valdez oil spill: A tool for marine ecosystem health assessment

Science.gov (United States)

Bowen, Lizabeth; Miles, A. Keith; Ballachey, Brenda E.; Waters, Shannon C.; Bodkin, James L.

2016-01-01

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.

7 CFR 4279.137 - Financial statements.

Science.gov (United States)

2010-01-01

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

29 CFR 570.101 - Introductory statement.

Science.gov (United States)

2010-07-01

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

Environmental impact statement 1987. Umweltgutachten 1987

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

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

7 CFR 400.203 - Financial statement and certification.

Science.gov (United States)

2010-01-01

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

46 CFR 403.120 - Notes to financial statements.

Science.gov (United States)

2010-10-01

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

12 CFR 18.5 - Alternative annual disclosure statements.

Science.gov (United States)

2010-01-01

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

8 CFR 286.5 - Remittance and statement procedures.

Science.gov (United States)

2010-01-01

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

Mission statements: selling corporate values to employees.

Science.gov (United States)

Klemm, M; Sanderson, S; Luffman, G

1991-06-01

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

40 CFR 1502.19 - Circulation of the environmental impact statement.

Science.gov (United States)

2010-07-01

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

Financial Statement Fraud Detection using Text Mining

OpenAIRE

Rajan Gupta; Nasib Singh Gill

2013-01-01

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

40 CFR 124.61 - Final environmental impact statement.

Science.gov (United States)

2010-07-01

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

12 CFR 226.7 - Periodic statement.

Science.gov (United States)

2010-01-01

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

10 CFR 51.81 - Distribution of draft environmental impact statement.

Science.gov (United States)

2010-01-01

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

10 CFR 51.86 - Distribution of draft environmental impact statement.

Science.gov (United States)

2010-01-01

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

37 CFR 260.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

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

IAS 1 Presentation of Financial Statements - A Closer Look

OpenAIRE

Muthupandian, K S

2008-01-01

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

37 CFR 382.4 - Confidential information and statements of account.

Science.gov (United States)

2010-07-01

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

27 CFR 7.54 - Prohibited statements.

Science.gov (United States)

2010-04-01

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

Toward a Statement of Educational Philosophy.

Science.gov (United States)

Rasi, Humberto M.

2001-01-01

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

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

OpenAIRE

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

2014-01-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2012-05-01

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

CHINESE SMEs' USES OF FINANCIAL STATEMENTS IN DECISION MAKING

OpenAIRE

HOWARD VAN AUKEN; KUI YANG

2014-01-01

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

29 CFR 99.310 - Financial statements.

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2013-09-26

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

10 CFR 51.85 - Draft environmental impact statement-rulemaking.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2012-04-05

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

10 CFR 51.72 - Supplement to draft environmental impact statement.

Science.gov (United States)

2010-01-01

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

14 CFR 399.4 - Nature and effect of policy statements.

Science.gov (United States)

2010-01-01

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

Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement

Directory of Open Access Journals (Sweden)

Nicoleta FARCANE

2012-05-01

Full Text Available The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to verify the importance and usefulness of perception on the cash-flow statement. The investigation based on testing four hypotheses has been carried out within the framework of small and medium-sized enterprises in Western Romania and the categories of respondents to the study were: upper management and accounting specialists. The results highlight the fact that there are differences between the categories of users of the cash-flow statements, fact highlighted and illustrated by our findings. The article ends with the conclusions of the authors regarding the importance and usefulness of the use and implementation of the cash-flow statement of the small and medium enterprises in Western Romania.

Statement of nuclear incidents at nuclear installations

International Nuclear Information System (INIS)

2002-07-01

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

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

Science.gov (United States)

2011-08-26

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

10 CFR 51.91 - Final environmental impact statement-contents.

Science.gov (United States)

2010-01-01

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

75 FR 4031 - Streamlining Hard-Copy Postage Statement Processing

Science.gov (United States)

2010-01-26

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

49 CFR 805.735-24 - Review of financial statements.

Science.gov (United States)

2010-10-01

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

7 CFR 1230.115 - Submission of annual financial statements.

Science.gov (United States)

2010-01-01

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

10 CFR 51.70 - Draft environmental impact statement-general.

Science.gov (United States)

2010-01-01

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

10 CFR 51.71 - Draft environmental impact statement-contents.

Science.gov (United States)

2010-01-01

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

Influence of Customer Focused Mission Statement on Customer Satisfaction

Directory of Open Access Journals (Sweden)

Chijioke Nwachukwu

2017-01-01

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

A process for updating a philosophy of education statement.

Science.gov (United States)

Gambescia, Stephen F

2013-01-01

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

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

Science.gov (United States)

2010-04-01

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

17 CFR 210.8-08 - Age of financial statements.

Science.gov (United States)

2010-04-01

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

12 CFR 350.4 - Contents of annual disclosure statement.

Science.gov (United States)

2010-01-01

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

Advance statements in the new Victorian Mental Health Act.

Science.gov (United States)

Saraf, Sudeep

2015-06-01

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

Reading and understanding employee benefit plan financial statements.

Science.gov (United States)

Lee, David C; Van Sertima, Michael A

2004-03-01

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

CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

Directory of Open Access Journals (Sweden)

I. Derun

2015-10-01

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

Shoreline type and subsurface oil persistence in the Exon Valdez spill zone of Prince William Sound, Alaska

Energy Technology Data Exchange (ETDEWEB)

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)

2008-07-01

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.

An evaluation of marine bird population trends following the Exxon Valdez oil spill, Prince William Sound, Alaska

International Nuclear Information System (INIS)

Lance, Brian K.; Irons, David B.; Kendall, Steven J.; McDonald, Lyman L.

2001-01-01

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

Geochemical reanalysis of historical U.S. Geological Survey sediment samples from the Tonsina area, Valdez Quadrangle, Alaska

Science.gov (United States)

Werdon, Melanie B.; Granitto, Matthew; Azain, Jaime S.

2015-01-01

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

16 CFR 1021.14 - Environmental impact statement.

Science.gov (United States)

2010-01-01

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

75 FR 8988 - Environmental Impact Statements; Availability

Science.gov (United States)

2010-02-26

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

10 CFR 1021.310 - Environmental impact statements.

Science.gov (United States)

2010-01-01

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

48 CFR 37.602 - Performance work statement.

Science.gov (United States)

2010-10-01

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

Systematization of falsification risk factors in financial statements: accounting aspect

Directory of Open Access Journals (Sweden)

N.О. Mizyakina

2016-12-01

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

12 CFR 18.4 - Contents of annual disclosure statement.

Science.gov (United States)

2010-01-01

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

European position statement on lung cancer screening

DEFF Research Database (Denmark)

Oudkerk, Matthijs; Devaraj, Anand; Vliegenthart, Rozemarijn

2017-01-01

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

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

Science.gov (United States)

2010-04-01

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

42 CFR 426.517 - CMS' statement regarding new evidence.

Science.gov (United States)

2010-10-01

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

Economic values and corporate financial statements.

Science.gov (United States)

Magness, Vanessa

2003-07-01

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

50 CFR 401.19 - Statements and payrolls.

Science.gov (United States)

2010-10-01

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

40 CFR 145.24 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

21 CFR 25.42 - Environmental impact statements.

Science.gov (United States)

2010-04-01

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

32 CFR 989.16 - Environmental impact statement.

Science.gov (United States)

2010-07-01

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

49 CFR 805.735-17 - Supplementary statements.

Science.gov (United States)

2010-10-01

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

Electronic pay and leave statements (e-Payslips)

CERN Document Server

2004-01-01

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

Corporate Statements in the Facilities Industry

DEFF Research Database (Denmark)

Holzweber, Markus

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

40 CFR 281.25 - Attorney General's statement.

Science.gov (United States)

2010-07-01

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

17 CFR 242.607 - Customer account statements.

Science.gov (United States)

2010-04-01

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

21 CFR 25.52 - Environmental impact statements.

Science.gov (United States)

2010-04-01

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

19 CFR 200.735-117 - Supplementary statements.

Science.gov (United States)

2010-04-01

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

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

OpenAIRE

Doina Maria Tilea; Alexandra Ana Maria Serban

2013-01-01

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

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

Science.gov (United States)

2011-03-09

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

Intervención educativa sobre tuberculosis pulmonar en adultos con factores de riesgo. Comunidad Independencia, Municipio Valdez, de 2010 a 2011

Directory of Open Access Journals (Sweden)

Jorge Luis Pérez Manzano

2015-12-01

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.

29 CFR 2200.39 - Statement of position.

Science.gov (United States)

2010-07-01

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

16 CFR 500.4 - Statement of identity.

Science.gov (United States)

2010-01-01

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

14 CFR 21.53 - Statement of conformity.

Science.gov (United States)

2010-01-01

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

10 CFR 51.77 - Distribution of draft environmental impact statement.

Science.gov (United States)

2010-01-01

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

Compilation of the FY 1996 Financial Statements for Other Defense Organizations

National Research Council Canada - National Science Library

1998-01-01

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

A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case

Directory of Open Access Journals (Sweden)

Serkan Özdemir

2015-06-01

Full Text Available The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st, 2010. In the Section 6 of SMEre gulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained. When the changes that occur on the equity result from only the profit and loss figures, from dividend payments, from reversing the previous damages done and from the changes on the accounting policy during a reporting period, the standard enables to submit a single statement with the name of the Statement of Income and Retained Earnings without issuing a Detailed Income Statement and Statement of Changes in Equity if required. The application study was conducted with two alternatives. In the first alternative, the Statement of Changes in Equity was issued by using the financial statement figures of the sample SMEs establishment. In the second alternative, considering that the same sample SMEs establishment fulfills the above- mentioned conditions, the financial details included in the Detailed Income Statement and Statement of Changes in Equity have been mergedin a single statement which is Statement of Income and Retained Earnings.

43 CFR 46.445 - Preparing a legislative environmental impact statement.

Science.gov (United States)

2010-10-01

... IMPLEMENTATION OF THE NATIONAL ENVIRONMENTAL POLICY ACT OF 1969 Environmental Impact Statements § 46.445 Preparing a legislative environmental impact statement. When required under 40 CFR 1506.8, the Department must ensure that a legislative environmental impact statement is included as a part of the formal...

Generic impact statement for commercial radioactive waste management

International Nuclear Information System (INIS)

Unruh, C.M.

1976-01-01

ERDA is preparing a generic environmental impact statement on the treatment and disposal of waste resulting from commercial reactors and post fission operations in the light water reactor (LWR) fuel cycle. Expert contributions will be provided by many of the ERDA national laboratories and contractors. The waste management aspects of the statement will be based on available technology as presented in the recently issued ''Alternatives for Managing Waste from Reactors and Post Fission Operations in the LWR Fuel Cycle,'' ERDA-76-43 Document. This 1500 page, five volume Technical Alternative Document (TAD) describes the status of technology (to September, 1975) for handling post fission radioactive waste generated by the production of electricity by nuclear power light water reactor-generator systems. The statement will be generic in nature discussing typical or hypothetical facilities in typical or hypothetical environments. It is not intended to replace environmental statements required in support of specific projects nor for Nuclear Regulatory Commission licensing procedures. A major purpose of the generic statement is to inform the public and to solicit comments on the ERDA program for: (1) the final disposition of commercial radioactive waste, (2) waste treatment, (3) waste interim storage, and (4) transportation of waste. The statement will discuss the ERDA contingency program to provide retrievable storage of such waste if they should be transferred to Federal custody prior to the availability of the geologic isolation facilities for terminal disposal. The generic statement will not address radioactive waste resulting from U.S. Defense Programs, the mining or milling of uranium, the management of waste from the breeder reactor program, waste from other nations, nor will it include an evaluation of the impact of waste resulting from power sources other than light water reactors

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

International Nuclear Information System (INIS)

1980-10-01

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

Consolidating Financial Statements.

Science.gov (United States)

Wood, Marcia R.

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

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

Directory of Open Access Journals (Sweden)

Metka Duhovnik

2008-06-01

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

Assessment of the potential for long-term toxicological effects of the Exxon Valdez oil spill on birds and mammals

International Nuclear Information System (INIS)

Hartung, R.

1995-01-01

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

Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations

National Research Council Canada - National Science Library

1998-01-01

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

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

Energy Technology Data Exchange (ETDEWEB)

1994-01-01

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

Development of physiotherapy inherent requirement statements - an Australian experience.

Science.gov (United States)

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

2013-04-16

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

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

Science.gov (United States)

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

77 FR 25781 - Environmental Impact Statement; Washington, DC

Science.gov (United States)

2012-05-01

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

18 CFR 380.7 - Format of an environmental impact statement.

Science.gov (United States)

2010-04-01

... environmental impact statement. 380.7 Section 380.7 Conservation of Power and Water Resources FEDERAL ENERGY... ENVIRONMENTAL POLICY ACT § 380.7 Format of an environmental impact statement. In addition to the requirements for an environmental impact statement prescribed in 40 CFR 1502.10 of the regulations of the Council...

Compilation of the FY 1997 Financial Statements for Other Defense Organizations

National Research Council Canada - National Science Library

1998-01-01

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

Comparison of pigeon guillemot, Cepphus columba, blood parameters from oiled and unoiled areas of Alaska eight years after the Exxon Valdez oil spill

Science.gov (United States)

Seiser, P.E.; Duffy, L.K.; McGuire, David A.; Roby, D.D.; Golet, Gregory H.; Litzow, Michael A.

2000-01-01

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.

46 CFR 298.42 - Reporting requirements-financial statements.

Science.gov (United States)

2010-10-01

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

Teachers' Interpretations of Student Statements about Slope

Science.gov (United States)

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

2017-01-01

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

34 CFR 668.23 - Compliance audits and audited financial statements.

Science.gov (United States)

2010-07-01

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

18 CFR 141.100 - Original cost statement of utility property.

Science.gov (United States)

2010-04-01

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

Consolidated financial statements

OpenAIRE

Blaha, Miroslav

2010-01-01

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

Understanding Financial Statements in Clinical Practice: A Primer.

Science.gov (United States)

Makanji, Heeren S; Jenis, Louis G

2017-05-01

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

17 CFR 229.1010 - (Item 1010) Financial statements.

Science.gov (United States)

2010-04-01

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

24 CFR 58.37 - Environmental impact statement determinations.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Environmental impact statement... Classification § 58.37 Environmental impact statement determinations. (a) An EIS is required when the project is... and Urban Development ENVIRONMENTAL REVIEW PROCEDURES FOR ENTITIES ASSUMING HUD ENVIRONMENTAL...

Predicting Financial Statements Corporate Fraud: Beneish M-score Model

OpenAIRE

Hariri, Hariri; Pradana, Ayub Wijayati Sapta; Widjajanti, Sri Luki

2017-01-01

This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in ...

Annual report and summary financial statement 1990-1991

International Nuclear Information System (INIS)

1992-01-01

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

12 CFR 328.3 - Official advertising statement requirements.

Science.gov (United States)

2010-01-01

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

23 CFR 771.123 - Draft environmental impact statements.

Science.gov (United States)

2010-04-01

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

Statement on Plagiarism

Indian Academy of Sciences (India)

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

Statement of nuclear incidents at nuclear installations. Third quarter 2001

International Nuclear Information System (INIS)

2002-01-01

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

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

Science.gov (United States)

2010-01-01

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

40 CFR 156.212 - Personal protective equipment statements.

Science.gov (United States)

2010-07-01

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

Computational content analysis of European Central Bank statements

NARCIS (Netherlands)

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

2012-01-01

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

32 CFR 728.33 - Nonavailability statement (DD 1251).

Science.gov (United States)

2010-07-01

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

Vocational Home Economics Education. Coalition Statement. Second Edition.

Science.gov (United States)

Home Economics Education Association, Gainesville, VA.

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

Consensus statement on genetic research in dementia

DEFF Research Database (Denmark)

Rikkert, M.G. Olde; der, V van; Burns, A.

2008-01-01

In this article, the authors describe how the European Dementia Consensus Network developed a consensus on research ethics in dementia, taking into account the questions posed by the era of genetic research and its new research methods. The consensus process started with a Delphi procedure...... to analyze relevant stakeholders' positions by describing their statements on the possibilities and limitations of research into genetic determinants of Alzheimer disease and to describe and analyze the moral desirability of genetic research on Alzheimer disease. The conclusions drawn from the Delphi...... procedure fuelled the development of the consensus statement, which is presented in this paper. The consensus statement aims to stimulate ethically acceptable research in the field of dementia and the protection of vulnerable elderly patients with dementia from application of inadequate research methods...

Understanding financial statements.

Science.gov (United States)

Tarantino, D P

2001-01-01

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

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

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2010-07-01

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

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

Science.gov (United States)

2010-01-01

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

Annual review and summary financial statement 1992/93

International Nuclear Information System (INIS)

1993-01-01

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

Annual review and summary financial statement 1992/93

Energy Technology Data Exchange (ETDEWEB)

1993-10-01

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

48 CFR 22.406-6 - Payrolls and statements.

Science.gov (United States)

2010-10-01

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

25 CFR 141.48 - Translation of disclosure statements.

Science.gov (United States)

2010-04-01

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

23 CFR 771.125 - Final environmental impact statements.

Science.gov (United States)

2010-04-01

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

33 CFR 230.13 - Environmental Impact Statement (EIS).

Science.gov (United States)

2010-07-01

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

Accounting Treatment for Separate and Consolidated Financial Statements

Directory of Open Access Journals (Sweden)

Iuliana Oana Mihai

2015-09-01

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

7 CFR 1427.1081 - General statement and administration.

Science.gov (United States)

2010-01-01

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

Automated Understanding of Financial Statements Using Neural Networks and Semantic Grammars

OpenAIRE

Markovitch, J. S.

1995-01-01

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

An assessment of oil-spill effects on pink salmon populations following the Exxon Valdez oil spill. Part 2: Adults and escapement

International Nuclear Information System (INIS)

Maki, A.W.; Brannon, E.J.; Gilbertson, L.G.; Moulton, L.L.; Skalski, J.R.

1995-01-01

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

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

OpenAIRE

Attila Tamas Szora; Iulian Bogdan Dobra

2010-01-01

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

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

Science.gov (United States)

2010-04-01

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

10 CFR 51.92 - Supplement to the final environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Supplement to the final environmental impact statement. 51...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.92 Supplement to the final environmental impact statement. (a) If the proposed action has not been taken, the...

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2010-10-01

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

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

Science.gov (United States)

2013-08-01

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

The concept of disclosure in the notes to financial statements

Directory of Open Access Journals (Sweden)

A.V. Ozeran

2015-12-01

Full Text Available The notes to Financial Statements are one of the most powerful sources of information for management decisions concerning a business entity. The tendency to overload informative notes causes rethinking of their role and content. The aim of the study is to discuss a number of ideas that set the requirements for disclosure in the notes to financial statements in order to prevent duplication of information in financial reporting as a whole and eliminate irrelevant disclosure to achieve clarity, consistency and effectiveness of the information contained in the notes. Based on the proposed clarified definition of «the notes to financial statements», we concluded that the notes should: a provide details and explanations of primary financial statements; b apply only to transactions and events existing at the reporting date; c focus on the needs of specific users and reflect reporting information specific to each entity. The development of the paper concepts will help strengthen the usefulness of company financial statements and increase their transparency.

12 CFR 563c.1 - Form and content of financial statements.

Science.gov (United States)

2010-01-01

... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

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

Science.gov (United States)

2010-01-01

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

76 FR 54767 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2011-09-02

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-8] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 08/22/2011 Through... the Chemistry and Metallurgy Research Replacement Project, To Address New Geologic Information...

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

Science.gov (United States)

2010-05-07

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

75 FR 39527 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2010-07-09

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

Statement of nuclear incidents at nuclear installations

International Nuclear Information System (INIS)

2001-07-01

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

Sustainability Statement and Policy

Science.gov (United States)

Journal of Education for Sustainable Development, 2009

2009-01-01

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

17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

Science.gov (United States)

2010-04-01

... statements: selected financial data. 229.914 Section 229.914 Commodity and Securities Exchanges SECURITIES... Transactions § 229.914 (Item 914) Pro forma financial statements: selected financial data. (a) In addition to... statements are required. (c) The pro forma financial statements required by paragraph (b) of this Item (§ 229...

76 FR 24021 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-04-29

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8996-6] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental. Impact Statements Filed 04/18/2011 Through..., Draft Supplement, NNSA, NM, Nuclear Facility of the Chemistry and Metallurgy Research Replacement...

77 FR 74479 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-12-14

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

76 FR 53453 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-08-26

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

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

Science.gov (United States)

2013-01-22

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

76 FR 65509 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2011-10-21

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

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

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-02-14

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

Annual report and summary financial statement 1991-1992

International Nuclear Information System (INIS)

1993-01-01

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

Intellectual Disability Policy as Developed, Expressed, and Evaluated in AAIDD/The Arc Joint Statements: The Role of Organization Position Statements.

Science.gov (United States)

Luckasson, Ruth; Ford, Marty E; McMillan, Elise D; Misilo, Frederick M; Nygren, Margaret A

2017-07-01

The American Association on Intellectual and Developmental Disabilities (AAIDD) and The Arc of the United States (The Arc) have a long history of joined efforts to develop, express, and evaluate disability policies. These efforts have resulted in a series of formal statements on critical issues such as education, healthcare, human rights, and criminal justice. Their joint efforts further important policy goals including providing clear strong communication about important policy values and directions, promulgating key principles of high quality supports and services, affirming best professional practices, and emphasizing personal outcomes. In addition, the joint efforts (a) affirm important aspects of organization identity; (b) enhance the organizations' abilities to assure the input of a wide variety of perspectives; (c) engage members' expanded ranges of experiences and talents; (d) multiply staff and leadership resources; (e) increase communication strength and avenues; and (f) establish processes for timely review and revision of policies as critical disability issues arise or change, and new opportunities for policy integration and advancement occur. This article describes the processes used to develop, express, and evaluate the position statements; summarizes the policy content of several joint statements; and discusses the role of these organization position statements.

17 CFR 210.3-13 - Filing of other financial statements in certain cases.

Science.gov (United States)

2010-04-01

... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-13 Filing of other financial statements in certain cases. The Commission may... investors, permit the omission of one or more of the financial statements herein required or the filing in...

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

OpenAIRE

Minnis, Michael; Sutherland, Andrew Gordon

2016-01-01

Using a data set that records banks’ ongoing requests of information from small commercial borrowers, we examine when banks use financial statements to monitor borrowers after loan origination. We find that banks request financial statements for half the loans and this variation is related to borrower credit risk, relationship length, collateral, and the provision of business tax returns, but in complex ways. The relation between borrower risk and financial statement requests has an inverted ...

18 CFR 351.1 - Financial statements released by carriers.

Science.gov (United States)

2010-04-01

... Commission, based on generally accepted accounting principles for which there is authoritative support... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Financial statements... REGULATORY COMMISSION, DEPARTMENT OF ENERGY ACCOUNTS UNDER THE INTERSTATE COMMERCE ACT FINANCIAL STATEMENTS...

78 FR 16500 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-03-15

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 03/04/2013 Through...

78 FR 26027 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-05-03

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-9] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 04/22/2013 Through...

78 FR 21938 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-04-12

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 04/01/2013 Through...

78 FR 2397 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-01-11

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9007-1] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/31/2012 Through...

77 FR 25165 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-04-27

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9002-7] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 04/16/2012 through...-Specific Impacts Associated with the Plan of Operations, Sweetwater County, WY, Comment Period Ends: 06/11...

78 FR 43200 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-07-19

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/08/2013 Through...

76 FR 45554 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-07-29

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8998-2] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/18/2011 Through...

76 FR 62405 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-10-07

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-4] Environmental Impacts Statements; Notice of Availability AGENCY: Office of Federal Activities, EPA. General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/26/2011 Through 09...

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

Science.gov (United States)

2011-10-24

... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Harris... (TxDOT) are issuing this notice to advise the public that an environmental impact statement (EIS) will..., Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) and the National Environmental Policy...

77 FR 44234 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-07-27

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-2] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/16/2012 through... Analyze the Site-Specific Impacts Associated with the Plan of Operations, Sweetwater County, WY, Review...

78 FR 78955 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-12-27

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-7] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements filed 12/16/2013 through 12...

76 FR 63922 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-10-14

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8999-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/03/2011 Through...

77 FR 2060 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-01-13

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9001-1] Environmental Impacts Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 01/03/2012 Through...

78 FR 32645 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-05-31

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-4] Environmental Impacts Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 05/20/2013 Through...

75 FR 69434 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2010-11-12

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 11/01/2010 Through...

77 FR 793 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-01-06

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-9] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/27/2011 through...

77 FR 46433 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-08-03

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-3] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 07/23/2012 Through...

75 FR 65320 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2010-10-22

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-3] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/11/2010 Through...

77 FR 62235 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-10-12

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/01/2012 Through...

76 FR 76972 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-12-09

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-4] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 11/28/2011 through...

77 FR 56840 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-09-14

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-1] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 09/03/2012 Through...

78 FR 75919 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-12-13

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-5] Environmental Impact Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements filed 12/02/2013 through... Railroad Relocation Planning and Environmental Study, Review Period Ends: 01/13/2014, Contact: John Winkle...

78 FR 5439 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-01-25

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9007-3] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 01/14/2013 Through...

77 FR 55213 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-09-07

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-9] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 08/27/2012 through... Conditions by Reducing Road-Related Impacts to Wildlife, Fish, Soil, and Water Resources and Restoration of...

78 FR 20632 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-04-05

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9008-5] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 03/25/2013 Through...

78 FR 37539 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-06-21

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-7] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 06/10/2013 Through...

77 FR 49792 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-08-17

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9004-5] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 08/06/2012 Through..., USFS, CA, On Top Hazardous Fuels Reduction Project, To Disclose the Environmental Effects of a Federal...

78 FR 20714 - Environmental Impact Statement: Cook County, Illinois

Science.gov (United States)

2013-04-05

... DEPARTMENT OF TRANSPORTATION Federal Highway Administration Environmental Impact Statement: Cook... Department of Transportation, is preparing an environmental impact statement (EIS) on a proposal to improve.... SUMMARY: The FHWA is issuing this revised notice of intent to advise the public that an environmental...

76 FR 80367 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-12-23

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9000-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 12/12/2011 Through...

78 FR 35928 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-06-14

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9009-6] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 06/03/2013 through...

75 FR 38517 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2010-07-02

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8991-2] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-1399 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 06/21/2010 through...

78 FR 79658 - Environmental Impact Statement; Animal Carcass Management

Science.gov (United States)

2013-12-31

...] Environmental Impact Statement; Animal Carcass Management AGENCY: Animal and Plant Health Inspection Service... prepare an environmental impact statement to examine the potential environmental effects of animal carcass... of animal carcass management options used throughout the United States. The EIS will analyze and...

75 FR 63469 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2010-10-15

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8993-2] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/4/2010 through.../2010, Contact: David Arrasmith, 530-478- 6220. EIS No. 20100405, Draft EIS, USFS, MT, Beaver Creek...

77 FR 9652 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-02-17

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9001-6] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 02/06/2012 Through 02..., Development, and Production of Mineral and Energy Resources and Reclamation of Activities, Beaver, Garfield...

77 FR 60986 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2012-10-05

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9005-4] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/24/2012 through... and Special-Use-Permit by AFS, Sevier, Millard, Iron, Beaver, and Washington Counties, UT, Review...

European Respiratory Society statement

DEFF Research Database (Denmark)

Miravitlles, Marc; Dirksen, Asger; Ferrarotti, Ilaria

2017-01-01

lung disease. A large proportion of individuals affected remain undiagnosed and therefore without access to appropriate care and treatment.The most recent international statement on AATD was published by the American Thoracic Society and the European Respiratory Society in 2003. Since then there has...

12 CFR 740.5 - Requirements for the official advertising statement.

Science.gov (United States)

2010-01-01

... official advertising statement, including but not limited to, promotional items such as calendars, matchbooks, pens, pencils, and key chains; (11) Advertisements that contain a statement to the effect that...

FINANCIAL AUDIT: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements

National Research Council Canada - National Science Library

Franzel, Jeanette

2002-01-01

The statements of the financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2001, and 2000 were audited, and the related statements of activities and statements of cash flows for the fiscal years then ended...

Statement of Agreements Registered With The Agency

Energy Technology Data Exchange (ETDEWEB)

NONE

1960-09-23

This document contains a statement of all the agreements which had been registered with the Agency by 30 June 1960 under the Regulations for the Registration of Agreements adopted by the Board of Governors in implementation of Article XXII. B of the Statute. In compliance with Article VI of the Regulations this statement is hereby transmitted to all Members of the Agency for their information. A copy is also being sent to the Secretary-General of the United Nations.

Statement of Agreements Registered With The Agency

International Nuclear Information System (INIS)

1960-01-01

This document contains a statement of all the agreements which had been registered with the Agency by 30 June 1960 under the Regulations for the Registration of Agreements adopted by the Board of Governors in implementation of Article XXII. B of the Statute. In compliance with Article VI of the Regulations this statement is hereby transmitted to all Members of the Agency for their information. A copy is also being sent to the Secretary-General of the United Nations

12 CFR 563d.210 - Form and content of financial statements.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563d... SECURITIES OF SAVINGS ASSOCIATIONS Regulations § 563d.210 Form and content of financial statements. The financial statements required to be contained in filings with the Office under the Act are as set out in the...

SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Cirstea Andreea

2013-07-01

Full Text Available The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled entities and associates in the separate statements of the parent company. In order to achieve our goal we selected the first 10 groups, in order of their capitalization value, that were listed on each of the following capital markets: London Stock Exchange, NYSE Euronext (Paris Stock Exchange and Deutsche Börse (Frankfurt Stock Exchange and we analyzed, in a qualitative and in a quantitative manner, for a period of six years starting with 2007, their consolidated financial statements with the design to establish exactly which of the aspects stated in the International Financial Reporting Standards were being used for the items presented above. In order to complete the empirical research part of the paper that addresses from a comparative perspective the evaluation of the degree of material harmony between the reporting practices of groups listed on the three stock exchanges above-mentioned, we used statistical and mathematical methods represented by the I Index first described by Van der Tas. Taking into account the fact that since 2005 all listed companies on the European stock exchanges were required to adopt the international accounting standards for their consolidated financial disclosures, the degree of material harmony was studied only in reference to those requirements that presented two methods or possibilities of disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the reporting

24 CFR 1710.22 - Statement of record-initial or consolidated.

Science.gov (United States)

2010-04-01

..., financial assurances of completion of additional facilities, financial statements) or updated or expanded... registered lots from an effective Statement of Record, those lots must be reregistered by a consolidation and...

3 CFR - Presidential Signing Statements

Science.gov (United States)

2010-01-01

... basis of policy disagreements. At the same time, such signing statements serve a legitimate function in... United States, its departments, agencies, or entities, its officers, employees, or agents, or any other...

48 CFR 9903.303 - Effect of filing Disclosure Statement.

Science.gov (United States)

2010-10-01

... Disclosure Statement. 9903.303 Section 9903.303 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS CONTRACT COVERAGE CAS Rules and Regulations 9903.303 Effect of filing Disclosure Statement. (a) A disclosure of a cost accounting practice by a contractor does not determine the...

38 CFR 10.46 - Authentication of statements supporting claims.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Authentication of statements supporting claims. 10.46 Section 10.46 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUSTED COMPENSATION Adjusted Compensation; General § 10.46 Authentication of statements...

Statements of work handbook. [technical writing for NASA programs

Science.gov (United States)

1975-01-01

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

Mission statements and vision documents in medical practices.

Science.gov (United States)

Drury, Ivo; Slomski, Carol

2006-01-01

Thoughtful, carefully constructed mission statements and vision documents serve both to signal the purpose of a medical practice to the public and other professional colleagues, and to keep the practice's providers focused on its key purposes. Practice culture is the primary driver ofmission and vision. We clarify the differences between mission statements and vision documents, and offer guidelines to aid in constructing them.

75 FR 4842 - Winter Use Plan, Environmental Impact Statement, Yellowstone National Park

Science.gov (United States)

2010-01-29

... DEPARTMENT OF THE INTERIOR National Park Service Winter Use Plan, Environmental Impact Statement... to prepare an Environmental Impact Statement for a Winter Use Plan, Yellowstone National Park... Park Service (NPS) is preparing an Environmental Impact Statement (EIS) for a Winter Use Plan for...

Constructing a knowledge-based identity: Experiences from working with intellectual capital statements

DEFF Research Database (Denmark)

Kjærgaard, Isa Jensen

2003-01-01

how it wishes to define its activities both externally and internally. The paper concludes that, by working with IC statements, a company can achieve a way of constructing a new identity. Furthermore, the process of creating an IC statement can legitimize the whole idea of changing towards a knowledge......This paper analyses the inter-relationship between organizational identity and intellectual capital (IC) statements and suggests the IC statement as a framework for developing a knowledge-based identity. The results are based on a case study of a Danish electricity transmission system company......, which started the process of changing its public provider identity towards a knowledge-based identity in a changing market by applying the framework of an IC statement. The IC statement, as a new way of defining and working with strategic company resources, makes it possible for a company to communicate...

10 CFR 51.90 - Final environmental impact statement-general.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-general. 51.90... Implementing Section 102(2) Final Environmental Impact Statements-General Requirements § 51.90 Final environmental impact statement—general. After receipt and consideration of comments requested pursuant to §§ 51...

76 FR 14968 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2011-03-18

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-8995-9] Environmental Impacts Statements; Notice of....epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 03/07/2011 Through.... McKoy 1-800-432-8330 Ext 4426. EIS No. 20110083, Final EIS, USFS, MT, Beaver Creek Landscape Management...

Trends in sea otter population abundance in western Prince William Sound, Alaska: Progress toward recovery following the 1989 Exxon Valdez oil spill

Science.gov (United States)

Bodkin, James L.; Ballachey, Brenda E.; Esslinger, George G.

2011-01-01

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.

Reborning of the Cira Infantas

International Nuclear Information System (INIS)

Tovar Leyla

2002-01-01

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

Determining Mission Statement Effectiveness from a Fit Perspective

Directory of Open Access Journals (Sweden)

Toh Seong-Yuen

2017-08-01

Full Text Available The purpose of this paper is to study the relationship between the organization's mission statement and its outcomes from a fit perspective in the alignment of the organization's structural and cultural elements. Based on an extension of Campbell's (1991 mission model by combination of ideas from two schools of thought in mission statement studies (structural and cultural, the authors introduce the concept of “fit” to show how it contributes towards a new mission statement model. The results show that both alignments are important to create a fit situation in order to positively impact organization outcomes. Based on Cohen (1988, the detected effect size of .322 is considered large. The managerial implication is that there should be more focus on managing organisational alignment to support a fit situation as this is instrumental to mission statement effectiveness. The originality of this study stems from the idea that while past studies develop model based on ideas from within the confine of a particular school of thought, this study is one of the first to combine ideas from both the structural and cultural schools of thought by extending Campbell's (1991 mission model using the fit perspective.

ERS statement on protracted bacterial bronchitis in children.

Science.gov (United States)

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

2017-08-01

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

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

OpenAIRE

Soguel, N.; Bucher, R.

2013-01-01

Whether or not to consolidate financial statements is dealt with in IPSAS#6. This standard is by and large based on IAS#27. It deals with the criterion according to which an entity's financial statements should be considered and which consolidation technique should be used. However, it remains silent when it comes to exposing the reason why a public sector entity should consolidate its financial statements. The literature is almost as silent as IPSAS on this issue. Which means that there is a...

Development of physiotherapy inherent requirement statements – an Australian experience

Science.gov (United States)

2013-01-01

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

10 CFR 51.73 - Request for comments on draft environmental impact statement.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Request for comments on draft environmental impact...-Regulations Implementing Section 102(2) Environmental Impact Statements § 51.73 Request for comments on draft environmental impact statement. Each draft environmental impact statement and each supplement to a draft...

49 CFR Appendix II to Part 805 - Employees Required To Submit Statements

Science.gov (United States)

2010-10-01

...—Employees Required To Submit Statements Statements of employment and financial interests are required of the... 49 Transportation 7 2010-10-01 2010-10-01 false Employees Required To Submit Statements II...) Office of the managing director: (1) Legislative affairs officer. (2) Program analysis officer. (d...

The Irrelevance of Financial Statements from Parastatals in Tanzania

African Journals Online (AJOL)

This study sought to establish whether financial statements from Tanzania parastatals were availed on time, and if not, whether the delay was significant. Using the Normal Approximation Rule to test for significance in mean time difference, it was found that parastatals delayed in releasing financial statements. The difference ...

Ethical Imagination in Peace Studies: Beyond the Seville Statement.

Science.gov (United States)

Rivage-Seul, M.

1989-01-01

Asks reader to look beyond Seville Statement, Social Darwinism, and utopian ideals and come to understand ethical imagination more fully as it relates to peace studies. Examines Seville Statement and its opposition to Social Darwinism. Explains how ethical imagination serves to provide radical alternative to biological determinism. (Author/NB)

17 CFR 210.8-04 - Financial statements of businesses acquired or to be acquired.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Article 8 Financial Statements of Smaller Reporting Companies § 210.8-04 Financial statements of...

Functions of Case Statements in the Kazakh Text

Directory of Open Access Journals (Sweden)

Almagul S. Adilova

2013-01-01

Full Text Available The article deals with the functioning of universally decisional or foreign statements. Foreign precedent statements in Kazakh texts are used in canonic and modified forms and fulfill connotative, text-forming, informative functions. These quotations, having lost connection with their context not always preserve perception invariant due to the diversity of linguistic competence and cognitive basis of an author or a reader

17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

Science.gov (United States)

2010-04-01

... General Instructions As to Financial Statements § 210.3-02 Consolidated statements of income and changes... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated statements of... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

Annual Financial Statements � the Final Products of Accounting

Directory of Open Access Journals (Sweden)

Genu Alexandru Caruntu

2016-07-01

Full Text Available Being a tool and a first class social stake in decision making, accounting language should be understood by all users in the national area, but also across national borders, which requires an internationalization of accounting language through standardization and harmonization. The expansion and multiplication of international economic relations in which commodity and capital markets are expanding at a rapid pace, ignoring national borders, due to globalization process, require that the accounting systems should ensure through the financial statements (balance sheet, profit and loss account, statement of changes in equity, cash flow statement, accounting policies and explanatory notes accounting information comparable between countries.

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

Science.gov (United States)

Association of School Business Officials International, Reston, VA.

Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

78 FR 70041 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-11-22

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-2] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly Receipt of Environmental Impact Statements Filed 11/11/2013 through 11/15/2013. Pursuant to 40 CFR 1506.9....

78 FR 67140 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-11-08

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-8] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 10/28/2013 Through 11/01/2013, Pursuant to 40 CFR 1506.9....

78 FR 63977 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-10-25

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-6] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements Filed 09/30/2013 Through 10/18/2013 Pursuant to 40 CFR 1506.9....

78 FR 69665 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-11-20

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9011-9] Environmental Impact Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ . Weekly receipt of Environmental Impact Statements. Filed 11/04/2013 through 11/08/2013. Pursuant to 40 CFR 1506.9....

21 CFR 501.17 - Animal food labeling warning statements.

Science.gov (United States)

2010-04-01

... 21 Food and Drugs 6 2010-04-01 2010-04-01 false Animal food labeling warning statements. 501.17... (CONTINUED) ANIMAL DRUGS, FEEDS, AND RELATED PRODUCTS ANIMAL FOOD LABELING General Provisions § 501.17 Animal food labeling warning statements. (a) Self-pressurized containers. (1) The label of a food packaged in...

ISASS Policy Statement – Lumbar Artificial Disc

Science.gov (United States)

Garcia, Rolando

2015-01-01

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

EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2015

International Nuclear Information System (INIS)

2016-01-01

EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2015. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Company statement of changes in equity; 13 - Notes to the Company financial statements

17 CFR 240.12b-36 - Use of financial statements filed under other acts.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Use of financial statements... statements filed under other acts. Where copies of certified financial statements filed under other acts... manually signed or manually signed copies of the certificate shall be filed with the financial statements...

17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.

Science.gov (United States)

2010-04-01

... in the issuer's consolidated financial statements and not located in a hyperinflationary environment..., Oct. 5, 1999] Consolidated and Combined Financial Statements ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

78 FR 73524 - Environmental Impact Statements; Notice of Availability

Science.gov (United States)

2013-12-06

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9012-4] Environmental Impact Statements; Notice of Availability RESPONSIBLE AGENCY: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 11/25/2013 Through 11/29/2013 Pursuant to 40 CFR 1506.9. Notice...

78 FR 52524 - Environmental Impacts Statements; Notice of Availability

Science.gov (United States)

2013-08-23

... ENVIRONMENTAL PROTECTION AGENCY [ER-FRL-9010-7] Environmental Impacts Statements; Notice of Availability Responsible Agency: Office of Federal Activities, General Information (202) 564-7146 or http://www.epa.gov/compliance/nepa/ Weekly receipt of Environmental Impact Statements Filed 08/12/2013 Through 08/16/2013 Pursuant to 40 CFR 1506.9. Notic...

20 CFR 404.632 - Statements filed with a hospital.

Science.gov (United States)

2010-04-01

... will serve to protect entitlement to benefits. A statement filed with a hospital by you or some other person for you requesting or indicating an intent to claim benefits will be considered a written... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Statements filed with a hospital. 404.632...

FINANCIAL STATEMENTS ANALYSIS AND FIRMS’ VALUATION IN VIETNAM

OpenAIRE

Kim, Trang Thu

2009-01-01

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

A comparative review of accident studies from recent environmental impact statements

International Nuclear Information System (INIS)

Mueller, C.; Folga, S.; Nabelssi, B.

1996-01-01

The U.S. Department of Energy (DOE) has recently prepared or is in the process of preparing a number of programmatic and site-specific environmental impact statements (EISs). This study was conducted for the purpose of reviewing the self-consistency of programmatic alternatives, associated relative impacts, and supporting data, methods, and assumptions in EISs prepared for related activities. The following EISs, which deal with waste management issues, are reviewed in this paper (the parenthetical acronyms are referred to in Table 1): (1) Final Environmental Impact Statement, Savannah River Site Waste Management, DOE/EIS-0217, Vol. II, July 1995. (SRS WM-EIS), (2) Draft Waste Management Programmatic Environmental Impact Statement for Managing Treatment, Storage, and Disposal of Radioactive and Hazardous Waste, DOE/EIS-0200-D, Vol. IV, Aug. 1995. (WM PEIS), (3) Final Environmental Impact Statement, Interim Management of Nuclear Materials at the Savannah River Site. DOE/EIS-0220, Oct. 1995. (IMNM EIS), (4) Department of Energy Programmatic Spent Nuclear Fuel Management and Idaho National Engineering Laboratory Environmental Restoration and Waste Management Programs Environmental Impact Statement, DOE/EIS-0203-F, April 1995. (INEL Site-Wide-EIS), (5) Draft Environmental Impact Statement, Disposition of Surplus Highly Enriched Uranium, DOE/EIS-0240-D, Oct. 1995. (HEU Disposition EIS), (6) Final Environmental Impact Statement, Safe Interim Storage of Hanford Tank Wastes, Hanford Site, Richland, Washington, DOE/EIS-0212, Oct. 1995. (SIS EIS). This study compares the facility accident analysis approaches used in these EISs vis-a-vis the National Environmental Policy Act (NEPA) guidance developed by DOE (Recommendations for the Preparation of Environmental Assessments and Environmental Impact Statements, Office of NEPA Oversight). The purpose of the comparative review of these approaches with NEPA guidance is to identify potential preferred paths for future EISs

CONTENT OF FINANCIAL STATEMENTS AND THEIR INFORMATIVE VALENCES FOR STAKEHOLDERS

Directory of Open Access Journals (Sweden)

MIRON Vasile Cristian Ioachim

2015-06-01

Full Text Available The qualitative characteristics of accounting information have a major importance in fundamenting stakeholders decisions in order to satisfy their interests. The financial statements, by their nature, provide synthetic information which shows the financial position and its modifications, the economic performance of the entity, the management of resources and other aspects that lead to rational decisions. Stakeholders interests are complex and sometimes divergent, that is why the content of the financial statements must be adapted in order to meet these interests. The present research analyzes how the information presented in the financial statements respond to the needs of the stakeholders. The analysis showed that there are some significant aspects for which the informational power of the financial statements is reduced. Also, using econometric processing, we have conceived a function that characterizes the correlation between the financial profitability of the entities activating in the energy sector and the profitability obtained in the stock exchange market. The conclusions of the research allowed us to propose some measures of improvement of the information from the financial statements, in order to create an adequate informational basis for the decisions of all the categories of stakeholders.

13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.

Science.gov (United States)

2010-01-01

... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...

EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2016

International Nuclear Information System (INIS)

2017-01-01

EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2016. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report to the Members of EDF Energy Holdings Limited; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Company statement of changes in equity; 13 - Notes to the Company financial statements

Environmental Impact Statement Filing Guidance

Science.gov (United States)

Describes how to submit an environmental impact statement through the e-NEPA electronic submission system. Describes how EPA submits a notice of availability in to the Federal Register and how the comment time period if set forth.

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

Science.gov (United States)

2013-11-18

... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0047] Proposed Information Collection (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control...

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

Science.gov (United States)

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

2015-01-01

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

The utility of Pro Forma Income Statements.

Science.gov (United States)

Reiboldt, Max; Reiboldt, John

2002-01-01

Recent headlines surrounding the financial demise of the nation's seventh largest company, Enron, and its subsequent entanglements with its accounting and consulting firm, Arthur Andersen, have placed a cloud of suspicion upon many reasonable business practices that otherwise are considered standard procedure. The proforma income statement is one of those practices. An oft-used tool in financial management, pro formas play a useful role for projecting financial performance based on predictable forecasts or assumptions. Regardless of the current scrutiny, there is still a valid use for accurately prepared statements.

Corporate governance, audit firm size and restated financial statement in Indonesia stock exchange

Directory of Open Access Journals (Sweden)

Ardiansyah Rasyid

2014-07-01

Full Text Available This research aims to describe the corporations to take restatement in financial statement such as, corporate governance implementation and size of Audit Firm. Corporate Governance and size of Audit Firm are involved in auditing process. Theoretically, those influence the quality of financial statement. The occurrence of restatement of financial reporting is as a proxy for a lower of financial statement quality. Hence, corporate governance and size of Audit Firm should prevent from restated financial statement. The result of this research describe that number of independent commissioner and number of audit committee do not prevent from restated financial statement. In addition, size of Audit Firm is not obvious to increase the quality of financial statement, because there are several of big four audit firms have been appointed by such corporation as external auditor or some of restatements have been done by non-big four. This research describes the composition of independent commissioner, audit committee and also Audit Firms size do not influence directly to restated financial statement.

Fundamentals of financial statement analysis for academic physician managers.

Science.gov (United States)

Danzi, J T; Boom, M L

1998-04-01

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

A Critical Review of Personal Statements Submitted by Dermatology Residency Applicants

Directory of Open Access Journals (Sweden)

Jeannette Olazagasti

2014-01-01

Full Text Available Background. A strong personal statement is deemed favorable in the overall application review process. However, research on the role of personal statements in the application process is lacking. Objective. To determine if personal statements from matched applicants differ from unmatched applicants. Methods. All dermatology residency applications (n=332 submitted to UC Davis Dermatology in the year of 2012 were evaluated. Two investigators identified the characteristics and recurring themes of content present in the personal statements. Then, both investigators individually evaluated the content of these personal statements in order to determine if any of the defined themes was present. Chi-square, Fisher’s exact, and reliability tests were used. Results. The following themes were emphasized more often by the matched applicants than the unmatched applicants as their reasons for going into dermatology are to study the cutaneous manifestations of systemic disease (33.8% versus 22.8%, to contribute to the literature gap (8.3% versus 1.1%, and to study the pathophysiology of skin diseases (8.3% versus 2.2%; P≤0.05 for all. Conclusion. The prevalence of certain themes in personal statements of dermatology applicants differs according to match status; nevertheless, whether certain themes impact match outcome needs to be further elucidated.

Hinkley Point 'C': a summary of the Environmental Statement

International Nuclear Information System (INIS)

1987-08-01

The Environmental Statement describes the potentially significant environmental effects of the proposed pressurized water reactor station at Hinkley Point in Somerset, and the ways in which the Central Electricity Generating Board (CEGB) intends to avoid, reduce or remedy these effects. It also explains the CEGB's reasons for proposing a PWR at Hinkley Point. The Environmental Statement has been produced to inform local authorities, the public and the Secretary of State for Energy about the CEGB's proposals. The Secretary of State has to decide whether or not consent for construction of Hinkley Point 'C' power station should be given, and in reaching that decision has to consider, amongst other matters, the environmental effects of the project. This summary and the Environmental Statement also describe the CEGB's plans for developing Hinkley Point 'C. Some details are yet to be finalised and may be subject to change, but this will not affect the overall validity of the environmental analysis given in these documents. Greater detail can be found in the full Environmental Statement. (author)

[The ALANAM statement on public health policy].

Science.gov (United States)

Goic, Alejando; Armas, Rodolfo

2010-12-01

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

EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2013

International Nuclear Information System (INIS)

2014-01-01

EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2013. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Notes to the Company financial statements

EDF Energy Holdings Limited, Registered Number 06930266, Annual report and financial statements 31 December 2014

International Nuclear Information System (INIS)

2015-01-01

EDF Energy Holdings Limited and subsidiaries make up EDF Energy. The companies' principal activities are to provide and supply electricity and gas to commercial, residential and industrial customers, and to generate electricity through a portfolio of generation assets including nuclear, coal fired, gas and renewable generation. EDF Energy is also involved in the construction of new build nuclear assets. This document is the annual report and financial statements of the company for the year 2014. Contents: 1 - Strategic report; 2 - Directors' report; 3 - Directors' responsibility statement; 4 - Independent Auditor's report; 5 - Consolidated income statement; 6 - Consolidated statement of comprehensive income; 7 - Consolidated balance sheet; 8 - Consolidated cash flow statement; 9 - Consolidated statement of changes in equity 10 - Notes to the consolidated financial statements; 11 - Company balance sheet; 12 - Notes to the Company financial statements

Cash Flow Statement Spreadsheet Modeling Case Using a Prototype System Development Process

Science.gov (United States)

Davis, Jefferson T.

2015-01-01

U.S. GAAP and IFRS standards both require a cash flow statement that presents operating, investing and financing net cash flows (FASB, FAS 95; 1987; IASB, IAS 7, 1992). Although students are exposed to the cash flow statement in beginning accounting courses and then study the cash flow statement in more depth in intermediate accounting classes,…

Basic statements of relativity theory

Directory of Open Access Journals (Sweden)

Wolfgang Muschik

2010-04-01

Full Text Available Some basic statements of relativity theory, starting out with geometry and observers up to Einstein's field equations, are collected in a systematical order without any proof, to serve as a short survey of tools and results.

A Logical Approach to the Statement of Cash Flows

Science.gov (United States)

Petro, Fred; Gean, Farrell

2014-01-01

Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…

GASB 34 Financial Statements Are Easier With the Right Tools.

Science.gov (United States)

Heinfeld, Gary; Arvizu, C. Christopher; Herrera, Michael L.

2001-01-01

Describes experience with certain tools and resources to help school business officials implement the Governmental Accounting Standards Board Statement 34. Focuses on Association of School Business Officials International's new Certificate of Excellence in Financial Reporting guidebook and financial-statement report-writer software called…

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

Science.gov (United States)

2011-02-15

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

Software Distribution Statement and Disclaimer | OSTI, US Dept of Energy

Science.gov (United States)

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

Lack of physiological responses to hydrocarbon accumulation by Mytilus trossulus after 3-4 years chronic exposure to spilled Exxon Valdez crude oil in Prince William Sound

International Nuclear Information System (INIS)

Thomas, R.E.; Brodersen, C.; Carls, M.G.; Babcock, M.; Rice, S.D.

1999-01-01

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.)

Organization of the Statutory Audit of Financial Statements in Romania

Directory of Open Access Journals (Sweden)

Gabriela Ungureanu

2010-12-01

Full Text Available Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, public institutions. The financial statements provide information about financial position, performance and changes in financial position of an entity - information underlying to base decision process. For Romania, the financial audit was not a tradition. Recognized as a top area of the accounting profession, financial audit was legislated in 1999. Statutory audit, audit of annual financial statements or consolidated annual statements have been established 9 years later (Emergency Regulation no. 90 June 24, 2008, by transposing Directive 2006/43/EC of 17 May 2006 of the European Parliament and of Council on statutory audit of annual accounts and consolidated accounts, in order to ensure oversight of auditors, in the public interest.

CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE

Directory of Open Access Journals (Sweden)

S.V. Kucher

2016-09-01

Full Text Available The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to obtain reliable information about the activities of such companies. In accordance with the national legislation associations of enterprises and companies have to provide the consolidated financial statements which contain the pooled indices about the activities of these entities. The article analyzes the current state of normative and legal regulation of financial reporting consolidation process in Ukraine. In particular, the paper determines the basic legal acts of regulations of national and international governing process of preparation of consolidated financial statements; it also determines the circle of business entities required to draw up the consolidated financial statements solely in accordance with international financial reporting standards.

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

Science.gov (United States)

Jones, Roy

2000-01-01

Reviews the benchmark statements of the Quality Assurance Agency for Higher Education in the United Kingdom. Examines the various sections within the benchmark. States that in terms of emphasizing the positive attributes of the geography discipline the statements have wide utility and applicability. (CMK)

10 CFR 51.97 - Final environmental impact statement-materials license.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Final environmental impact statement-materials license. 51...-Regulations Implementing Section 102(2) Final Environmental Impact Statements-Materials Licenses § 51.97 Final environmental impact statement—materials license. (a) Independent spent fuel storage installation (ISFSI...

Sustainability Insights from the Mission Statements of Leading Brazilian Universities

Science.gov (United States)

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

2016-01-01

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

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

Science.gov (United States)

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

2015-07-02

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

Environmental impact statement - an effective tool for successful mine design

International Nuclear Information System (INIS)

Sinha, A.K.

1996-01-01

Mining is a hazardous operation which must be designed to succeed under very unpredictable environmental, geological and marketing conditions over a committed life of thirty years or longer. It is well-established by now that mining has tremendous social, economic and environmental impacts on society in general and on local communities in particular. Mining's image has begun to improve with effective hazard controls and property reclamation through improved mine design and restoration plans. Much of the credit for this achievement should go to Environmental Impact Statement and related permitting requirements for mining projects. An Environmental Impact Statement with respect to almost every type of mining project is now frequently required by major banks, and other funding agencies, governmental agencies and/or citizen groups involved in the permitting process. This impact statement ensures that the proposed project has the potential to succeed under all foreseeable environmental, geological and marketing problems throughout its projected life and to guarantee the return of the initial capital with interest. In short, the impact statement offers assurance that the final project will culminate with positive environmental and social impacts. The relevance and contributions of Environmental Impact Statements in mine design, as well as their applications and development procedures are presented. 3 refs., 8 figs

A consensus statement on how to conduct inclusive health research.

Science.gov (United States)

Frankena, T K; Naaldenberg, J; Cardol, M; Garcia Iriarte, E; Buchner, T; Brooker, K; Embregts, P; Joosa, E; Crowther, F; Fudge Schormans, A; Schippers, A; Walmsley, J; O'Brien, P; Linehan, C; Northway, R; van Schrojenstein Lantman-de Valk, H; Leusink, G

2018-04-11

The active involvement of people with intellectual disabilities in research, or inclusive research, is relatively common. However, inclusive health research is less common, even though it is expected to lead to appropriate healthcare and increased quality of life. Inclusive health research can build upon lessons learned from inclusive research. A total of 17 experts on inclusive (health) research without intellectual disabilities and 40 experts with intellectual disabilities collaborated in this consensus statement. The consensus statement was developed in three consecutive rounds: (1) an initial feedback round; (2) a roundtable discussion at the 2016 International Association for the Scientific Study of Intellectual and Developmental Disabilities World Congress; and (3) a final feedback round. This consensus statement provides researchers with guidelines, agreed upon by experts in the field, regarding attributes, potential outcomes, reporting and publishing, and future research directions, for designing and conducting inclusive health research. Consensus was reached on how to design and conduct inclusive health research. However, this statement should be continuously adapted to incorporate recent knowledge. The focus of this consensus statement is largely on inclusive health research, but the principles can also be applied to other areas. © 2018 MENCAP and International Association of the Scientific Study of Intellectual and Developmental Disabilities and John Wiley & Sons Ltd.

17 CFR 210.3A-03 - Statement as to principles of consolidation or combination followed.

Science.gov (United States)

2010-04-01

... Consolidated and Combined Financial Statements § 210.3A-03 Statement as to principles of consolidation or... of (1) subsidiaries in consolidated or combined financial statements and (2) companies in consolidated or combined financial statements, shall be stated in the notes to the respective financial...

Hanford science and technology needs statements document

Energy Technology Data Exchange (ETDEWEB)

Piper, L.L.

1997-12-31

This document is a compilation of the Hanford science and technology needs statements for FY 1998. The needs were developed by the Hanford Site Technology Coordination Group (STCG) with full participation and endorsement of site user organizations, stakeholders, and regulators. The purpose of this document is to: (a) provide a comprehensive listing of Hanford science and technology needs, and (b) identify partnering and commercialization opportunities with industry, other federal and state agencies, and the academic community. The Hanford STCG reviews and updates the needs annually. Once completed, the needs are communicated to DOE for use in the development and prioritization of their science and technology programs, including the Focus Areas, Cross-Cutting Programs, and the Environmental Management Science Program. The needs are also transmitted to DOE through the Accelerating Cleanup: 2006 Plan. The public may access the need statements on the Internet on: the Hanford Home Page (www.hanford.gov), the Pacific Rim Enterprise Center`s web site (www2.pacific-rim.org/pacific rim), or the STCG web site at DOE headquarters (em-52.em.doegov/ifd/stcg/stcg.htm). This page includes links to science and technology needs for many DOE sites. Private industry is encouraged to review the need statements and contact the Hanford STCG if they can provide technologies that meet these needs. On-site points of contact are included at the ends of each need statement. The Pacific Rim Enterprise Center (206-224-9934) can also provide assistance to businesses interested in marketing technologies to the DOE.

12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

Science.gov (United States)

2010-01-01

... financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION... Committee audit alternatives to a financial statement audit. A credit union which is not required to obtain a financial statement audit may fulfill its supervisory committee responsibility by any one of the...

12 CFR 327.2 - Certified statements.

Science.gov (United States)

2010-01-01

... the FDIC's e-business Web site FDICconnect a quarterly certified statement invoice each assessment... of the Assessments Section. (4) Each assessment period, the FDIC will provide courtesy e-mail...

17 CFR 210.3-06 - Financial statements covering a period of nine to twelve months.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements covering... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... General Instructions As to Financial Statements § 210.3-06 Financial statements covering a period of nine...

17 CFR 210.4-03 - Inapplicable captions and omission of unrequired or inapplicable financial statements.

Science.gov (United States)

2010-04-01

... omission of unrequired or inapplicable financial statements. 210.4-03 Section 210.4-03 Commodity and... unrequired or inapplicable financial statements. (a) No caption should be shown in any financial statement as to which the items and conditions are not present. (b) Financial statements not required or...

The Use of 'No Evidence' Statements in Public Health

Directory of Open Access Journals (Sweden)

Louise Cummings

2015-03-01

Full Text Available Public health communication makes extensive use of a linguistic formulation that will be called the “no evidence” statement. This is a written or spoken statement of the form “There is no evidence that P” where P stands for a proposition that typically describes a human health risk. Danger lurks in these expressions for the hearer or reader who is not logically perspicacious, as arguments that use them are only warranted under certain conditions. The extent to which members of the public are able to determine what those conditions are will be considered by examining data obtained from 879 subjects. The role of “no evidence” statements as cognitive heuristics in public health reasoning is considered.

10 CFR 51.80 - Draft environmental impact statement-materials license.

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Draft environmental impact statement-materials license. 51...-Regulations Implementing Section 102(2) Draft Environmental Impact Statements-Materials Licenses § 51.80 Draft environmental impact statement—materials license. (a) The NRC staff will either prepare a draft environmental...

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

Directory of Open Access Journals (Sweden)

Elisabeth Flum

Full Text Available For the effective and safe management of complex care needs for patients in community settings, high quality family medicine (FM training programmes are needed. In less primary care oriented countries, training standards statements for FM postgraduate training are less commonly found. The aim of this study was to review international training standards statements in FM postgraduate training and to catalogue these statements to be used as a best practice standard guide for FM training programs in Germany.A structured three-tiered search was performed: a systematic literature search in MEDLINE®; a search of international indicator databases; and a search in grey literature, consisting of a survey of international experts and a search in "Google (Scholar". From all identified documents, training standards statements were extracted, translated and summarized into categories referring to the same quality aspect.The search strategy revealed 25 relevant documents (MEDLINE® n = 15, databases n = 2, experts n = 7, "Google" n = 1, containing 337 training standards statements. These were summarized into 80 statements. They covered structure quality (n = 35; process quality (n = 43; and two training standards statements referred to outcome quality (n = 2.A broad range of internationally sourced training standards statements for FM postgraduate training could be identified from countries with well-established primary care systems. Only few statements internationally referred to outcome quality, expressing the difficulty in assessing outcome. The resulting inventory of training standards statements for FM postgraduate training can serve as a resource for institutions seeking to formalise and systematise FM training at regional or national levels.

Python Switch Statement

Directory of Open Access Journals (Sweden)

2008-06-01

Full Text Available The Python programming language does not have a built in switch/case control structure as found in many other high level programming languages. It is thought by some that this is a deficiency in the language, and the control structure should be added. This paper demonstrates that not only is the control structure not needed, but that the methods available in Python are more expressive than built in case statements in other high level languages.

An analysis of contingency statements in a DRO procedure: A case report.

Science.gov (United States)

Gerow, Stephanie; Rispoli, Mandy; Boles, Margot B; Neely, Leslie C

2015-06-01

To examine latency to criterion for reduction of challenging behaviour with and without stating a contingency statement immediately prior to a DRO procedure. An ABAC design in which A was baseline, B was used to evaluate the efficacy of a DRO procedure, and C was used to evaluate the efficacy of a DRO procedure with a contingency statement. The DRO with the contingency statement intervention was associated with a shorter latency to behaviour change than the DRO procedure without the contingency statement. These preliminary findings from this case study highlight the importance of examining the efficiency of behaviour change procedures. Directions for future research are provided.

Policy Statements Issued by Scientific Societies: Why Less can be More

Science.gov (United States)

Folger, P. F.

2001-12-01

The results of hydrological research are increasingly important to decision-makers grappling with problems as diverse as global climate change, non-point source pollution, extreme weather events, and damage from flooding. In some cases scientific aspects of these problems are interwoven with economic, political and social disputes, and policy makers often seek the consensus scientific opinion to help shape the debate. Policy or position statements issued by scientific societies like AGU can embody scientific consensus and thus inform the public and policy makers. But this is not always the case. The potential for creating public misunderstanding is ever present. Therefore, the process leading to a policy statement needs to be deliberative, inclusive to the extent possible, and circumspect. In contrast to advocacy organizations or trade groups, as a learned society AGU and members acting on its behalf should only advocate positions on political or social issues that are based solely on available geophysical data and recognized scientific debate. That does not mean that AGU and other scientific societies must refrain from entering a political debate. AGU has a responsibility to its members to adopt positions of advocacy on geophysical science issues based on their intrinsic merits and needs. However, a learned society like AGU should state only what is credible about the scientific aspects of a political debate and not overstep its authority as an objective source of analysis and commentary for the geophysical sciences. Before adopting an advocacy position, AGU's volunteers follow a process that includes checks and balances so that the final statement is based on sound scientific issues and reflects the interests of the Union as a whole. Any AGU member or committee can propose a position statement, but the Committee on Public Affairs (COPA) decides whether the proposal fall within the guidelines for advocacy. If it does and if COPA considers the issue worthy of an

12 CFR 500.30 - General statement concerning procedures and forms.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false General statement concerning procedures and forms. 500.30 Section 500.30 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY AGENCY ORGANIZATION AND FUNCTIONS Procedures § 500.30 General statement concerning procedures and forms...

Statement to the 34th session of the general conference of the International Atomic Energy Agency, 17 September 1990. Statement to the 45th session of the United Nations general assembly, 23 October 1990

International Nuclear Information System (INIS)

Blix, H.

1991-01-01

The document contains the following two statements of Hans Blix, Director General of the IAEA: Statement to the 34th Session of the General Conference of the International Atomic Energy Agency, 17 September 1990; Statement to the 45th Session of the United Nations General Assembly, 23 October 1990. A separate abstract was prepared for each of these statements

Statement to the 35th session of the General Conference of the International Atomic Energy Agency 16 September 1991; Statement to the 46th session of the United Nations General Assembly 21 October 1991

International Nuclear Information System (INIS)

Blix, H.

1991-01-01

The document contains the following two statements of Hans Blix, Director General of the IAEA: Statement to the 35th session of the General Conference of the International Atomic Energy Agency, 16 September 1991; Statement to the 46th session of the United Nations General Assembly, 21 October 1991. A separate abstract was prepared for each of these statements

48 CFR 35.005 - Work statement.

Science.gov (United States)

2010-10-01

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

Data Supporting the DOD Environmental Line Item Liability on the FY 1998 Financial Statements

National Research Council Canada - National Science Library

1999-01-01

... consolidated financial statements. This audit supports our audit of the FY 1998 DoD Agency wide financial statements and future audits of financial statements that are required by the Chief Financial Officers Act of 1990, as amended...

17 CFR 230.175 - Liability for certain statements by issuers.

Science.gov (United States)

2010-04-01

... statement of future economic performance contained in management's discussion and analysis of financial... Discussion and Analysis of Financial Condition and Results of Operations,” Item 5 of Form 20-F (§ 249.220(f... paragraphs 30-34 of Statement of Financial Accounting Standards No. 69) presented voluntarily or pursuant to...

18 CFR 260.200 - Original cost statement of utility property.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Original cost statement...) § 260.200 Original cost statement of utility property. Any natural gas company becoming subject to the... of its predecessors: (1) The original cost (estimated only if not determinable from existing records...

78 FR 56869 - Nuclear Infrastructure Programmatic Environmental Impact Statement Supplement Analysis...

Science.gov (United States)

2013-09-16

... DEPARTMENT OF ENERGY Nuclear Infrastructure Programmatic Environmental Impact Statement Supplement... of Energy (DOE) has completed the Supplement Analysis (SA) of the Programmatic Environmental Impact Statement for Accomplishing Expanded Civilian Nuclear Energy Research and Development and Isotope Production...

Compilation Process for the DOD Consolidated Financial Statements for FY 1997

National Research Council Canada - National Science Library

1998-01-01

... statements beginning in FY 1997. Office of Management and Budget and DoD Guidance on Form and Content of Audited Financial Statements requires that amounts reported in the footnotes be consistent with amounts reported as line items...

In Brief: Science academies' statement on climate change

Science.gov (United States)

Showstack, Randy

2009-06-01

“It is essential that world leaders agree on emissions reductions needed to combat negative consequences of anthropogenic climate change,” national science academies from 13 countries declared in a joint statement issued on 11 June. The statement, issued by the academies of the G8 countries—including England, France, Russia, and the United States—and five other countries (Brazil, China, India, Mexico, and South Africa), came in advance of a G8 meeting in Italy in July and prior to United Nations Framework Convention on Climate Change (UNFCCC) negotiations in Denmark in December. “The G8+5 should lead the transition to an energy-efficient and low-carbon world economy, and foster innovation and research and development for both mitigation and adaptation technologies,” the statement noted. The academies urged governments to agree at the UNFCCC negotiations to adopt a long-term global goal and short-term emissions reduction targets so that by 2050 global emissions would be reduced by about 50% from 1990 levels.

75 FR 21019 - Notice of Proposed Information Collection: Comment Request; Financial Statement of Corporate...

Science.gov (United States)

2010-04-22

... Information Collection: Comment Request; Financial Statement of Corporate Application for Cooperative Housing... information: Title of Proposal: Financial Statement of Corporate Application for Cooperative Housing Mortgage... use: The information collected on the ``Financial Statement of Corporate Application for Cooperative...

[Statement of fair retribution in medical oaths].

Science.gov (United States)

Pérez, Marta L; Rancich, Ana M; Gelpi, Ricardo J

2004-01-01

to determine if Medical Oaths from different times include the statement of the physician to request from patients a fair retribution for his/her medical services. Fifty Medical Oaths found in articles and publications were analyzed. In accordance with their corresponding dates, the Oaths were grouped as ancient /medieval (12), and modern/contemporary (38). Of the fifty, only three specifically included the statement of fair retribution. Two of the three were medieval and belonged to the School of Medicine of Montpellier. The other text was modern (Amato Lusitano's Oath). Four writings showed statements regarding medical assistance to the poor. Eleven pledges indirectly stated that no earnings from other activities and/or relations were obtained. Ancient oaths emphasize fair retribution, no discrimination in medical assistance based on payment possibilities, and gain of honest earnings. Modern oaths generally do not include these topics and very few mention that the medical profession should not be exercised merely for material purposes. Despite the above, physicians should respect the limits of their obligations and should be committed to assist without discriminating, particularly without taking into consideration their patient's financial possibilities. Therefore their fees should not be excessive for the services rendered.

The 7 Aarhus Statements on Climate Change

Science.gov (United States)

Margrethe Basse, Ellen; Svenning, Jens-Christian; Olesen, Jørgen E.; Besenbacher, Flemming; Læssøe, Jeppe; Seidenkrantz, Marit-Solveig; Lange, Lene

2009-03-01

More than 1000 prominent representatives from science, industry, politics and NGOs were gathered in Aarhus on 5-7 March 2009 for the international climate conference 'Beyond Kyoto: Addressing the Challenges of Climate Change'. Thematically, Beyond Kyoto was divided into seven areas of particular interest for understanding the effects of the projected future climate change and how the foreseen negative impacts can be counteracted by mitigation and adaptation measures. The themes were: Climate policy: the role of law and economics; Biodiversity and ecosystems; Agriculture and climate change; Nanotechnology solutions for a sustainable future; Citizens and society, and The Arctic. The main responsible scientists for the seven conference themes and representatives from the think-tank CONCITO delivered 'The 7 Aarhus Statements on Climate Change' as part of the closing session of the conference. The statements were also communicated to the Danish Government as well as to the press. This article is the product of the collective subsequent work of the seven theme responsibles and is a presentation of each theme statement in detail, emphasizing the current state of knowledge and how it may be used to minimize the expected negative impacts of future climate change.

Reporting of the FY 1999 Military Retirement Health Benefits Liability in the DOD Financial Statements

National Research Council Canada - National Science Library

2000-01-01

... annual audited financial statements. The FY 1999 DoD Agency-Wide financial statements included the financial statements of a reporting entity entitled "Other Defense Organizations-General Funds...

77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

Science.gov (United States)

2012-05-03

... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42, Deferred Maintenance and Repairs, Amending Statements of Federal Financial Accounting Standards 6, 14, 29...

76 FR 45270 - Statement of Organization, Functions, and Delegations of Authority

Science.gov (United States)

2011-07-28

... delegations and redelegations of authority made to officials and employees of affected organizational...] Statement of Organization, Functions, and Delegations of Authority AGENCY: Food and Drug Administration, HHS... Drug Administration), Statement of Organization, Functions and Delegations of Authority for the...

Resource Contingency Program : Draft Environmental Impact Statement.

Energy Technology Data Exchange (ETDEWEB)

United States. Bonneville Power Administration.

1995-02-01

In 1990, the Bonneville Power Administration (BPA) embarked upon the Resource Contingency Program (RCP) to fulfill its statutory responsibilities to supply electrical power to its utility, industrial and other customers in the Pacific Northwest. Instead of buying or building generating plants now, BPA has purchased options to acquire power later if needed. Three option development agreements were signed in September 1993 with three proposed natural gas-fired, combined cycle combustion turbine CT projects near Chehalis and Satsop Washington and near Hermiston, Oregon. This environmental impact statement addresses the environmental consequences of purchasing power from these options. This environmental impact statement addresses the environmental consequences of purchasing power from these options.

76 FR 12342 - Notice of Availability of Record of Decision for the Final Environmental Impact Statement...

Science.gov (United States)

2011-03-07

... Final Environmental Impact Statement/Overseas Environmental Impact Statement for Gulf of Mexico Range... set forth in Alternative 2, described in the Final Environmental Impact Statement (EIS)/Overseas Environmental Impact Statement (OEIS) as the Preferred Alternative. The purpose for the proposed action is to...

12 CFR 611.515 - Information statement.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

Krol, D G H; de Kruif, J

2013-01-01

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

78 FR 50022 - Environmental Impact Statement; Asian Longhorned Beetle Eradication Program

Science.gov (United States)

2013-08-16

... submit comments regarding the environmental impact statement by either of the following methods: Federal..., Environmental Protection Specialist, Environmental and Risk Analysis Services, PPD, APHIS, 4700 River Road Unit...] Environmental Impact Statement; Asian Longhorned Beetle Eradication Program AGENCY: Animal and Plant Health...

Elders as leaders in 1 Peter and the early Church

African Journals Online (AJOL)

p1243322

love required of those reborn through the word of the Gospel (1:22-25), their ..... undertaken “as God would have you do it” (NRSV), with no trace of self- serving or .... of the New Testament, and since non-biblical, therefore not an authoritative.

76 FR 65519 - Statement of Organization, Functions, and Delegations of Authority

Science.gov (United States)

2011-10-21

... Innovation. Delegation of Authority All delegations and re-delegations of authority to officers and employees... Statement of Organization, Functions, and Delegations of Authority Part M of the Substance Abuse and Mental Health Services Administration (SAMHSA) Statement of Organization, Functions, and Delegations of...

10 CFR 51.74 - Distribution of draft environmental impact statement and supplement to draft environmental impact...

Science.gov (United States)

2010-01-01

... 10 Energy 2 2010-01-01 2010-01-01 false Distribution of draft environmental impact statement and supplement to draft environmental impact statement; news releases. 51.74 Section 51.74 Energy NUCLEAR... Impact Statements § 51.74 Distribution of draft environmental impact statement and supplement to draft...

On the nonlinearity of spatial scales in extreme weather attribution statements

Science.gov (United States)

Angélil, Oliver; Stone, Daíthí; Perkins-Kirkpatrick, Sarah; Alexander, Lisa V.; Wehner, Michael; Shiogama, Hideo; Wolski, Piotr; Ciavarella, Andrew; Christidis, Nikolaos

2018-04-01

In the context of ongoing climate change, extreme weather events are drawing increasing attention from the public and news media. A question often asked is how the likelihood of extremes might have changed by anthropogenic greenhouse-gas emissions. Answers to the question are strongly influenced by the model used, duration, spatial extent, and geographic location of the event—some of these factors often overlooked. Using output from four global climate models, we provide attribution statements characterised by a change in probability of occurrence due to anthropogenic greenhouse-gas emissions, for rainfall and temperature extremes occurring at seven discretised spatial scales and three temporal scales. An understanding of the sensitivity of attribution statements to a range of spatial and temporal scales of extremes allows for the scaling of attribution statements, rendering them relevant to other extremes having similar but non-identical characteristics. This is a procedure simple enough to approximate timely estimates of the anthropogenic contribution to the event probability. Furthermore, since real extremes do not have well-defined physical borders, scaling can help quantify uncertainty around attribution results due to uncertainty around the event definition. Results suggest that the sensitivity of attribution statements to spatial scale is similar across models and that the sensitivity of attribution statements to the model used is often greater than the sensitivity to a doubling or halving of the spatial scale of the event. The use of a range of spatial scales allows us to identify a nonlinear relationship between the spatial scale of the event studied and the attribution statement.

43 CFR 46.425 - Identification of the preferred alternative in an environmental impact statement.

Science.gov (United States)

2010-10-01

... alternative in an environmental impact statement. 46.425 Section 46.425 Public Lands: Interior Office of the... Impact Statements § 46.425 Identification of the preferred alternative in an environmental impact statement. (a) Unless another law prohibits the expression of a preference, the draft environmental impact...

17 CFR 230.487 - Effectiveness of registration statements filed by certain unit investment trusts.

Science.gov (United States)

2010-04-01

... Investment Companies; Business Development Companies § 230.487 Effectiveness of registration statements filed... Company Act of 1940 that files a registration statement pursuant to the Act in connection with the..., may designate a date and time for such registration statement to become effective. If the registrant...

Accounting Principles and Financial Statements.

Science.gov (United States)

Robinson, Daniel D.

1973-01-01

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