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Reporting Requirements (reporting + requirement)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting33%
Medical Sciences20%

Selected Abstracts

Minimum Reporting Requirements for Proteomics: A MIAPE Primer

PROTEINS: STRUCTURE, FUNCTION AND BIOINFORMATICS, Issue S2 2006
Chris F. Taylor Dr.Article first published online: 9 OCT 200
Amongst other functions, the Human Proteome Organization's Proteomics Standards Initiative (HUPO PSI) facilitates the generation by the proteomics community of guidelines that specify the appropriate level of detail to provide when describing the various components of a proteomics experiment. These guidelines are codified as the MIAPE (Minimum Information About a Proteomics Experiment) specification, the first modules of which are now finalized. This primer describes the structure and scope of MIAPE, places it in context amongst reporting specifications for other domains, briefly discusses related informatics resources and closes by considering the ramifications for the proteomics community. [source]

The Why and How of the New Capital Asset Reporting Requirements

PUBLIC BUDGETING AND FINANCE, Issue 3 2001
Terry K. Patton
New requirements for reporting capital assets associated with the governmental funds of state and local governments are among the most significant changes that will be required by Government Accounting Standards Board (GASB) Statement No. 34. Under Statement No. 34, the historical cost of these assets, including general infrastructure assets (for example, roads and bridges), must be reported in the government-wide Statement of Net Assets. The cost of using those assets,generally depreciation expense,must be reported in the government-wide Statement of Activities. This article explores why the GASB established these requirements and how it worked with preparers and others to make meeting these requirements less costly. [source]

Assessing the Risk of Introducing Exotic Species via the Live Marine Species Trade

CONSERVATION BIOLOGY, Issue 1 2005
SHANNON M. WEIGLE
especies estuarinas; introducción de especies; mecanismos de transferencia de especies invasoras; prevención de especies invasoras; riesgo de invasiones Abstract:,Although the shipping industry has received considerable attention as a dispersal mechanism for aquatic nuisance species, many invasions have been linked to other mechanisms of transfer. The threat posed to coastal ecosystems by these alternative mechanisms, however, remains largely unquantified. We assessed the potential risks of introducing marine and estuarine species associated with seven mechanisms of transfer: seafood companies, aquaculture operations, bait shops, stores that sell marine ornamental species, research and educational organizations, public aquariums, and coastal restoration projects. For each, we compiled a comprehensive database of organizations in coastal Massachusetts. We then designed and administered a survey to a subset of organizations that inquired about (1) their proximity to saltwater and methods of handling live imports; (2) the type and quantity of marine species being imported; and (3) the organization's familiarity with marine invasions. Respondents in five of the seven categories acknowledged importing nonlocal live marine species to the area. Seafood companies handled the majority of individuals but relatively few taxa. This mechanism of transfer also had the most complex trade patterns and the greatest number of operations located near saltwater. In contrast, the other transfer mechanisms each had simpler trade pathways and fewer operations but varied in the quantity and taxonomic diversity of their imports. Significantly, no single mechanism of transfer stood out as presenting a primary risk. Rather, each had characteristics or used handling practices at different points in the importation process that could facilitate introductions. To prevent future marine invasions, better reporting requirements for live species imports are needed, and best-management practices and outreach strategies specific to the transfer mechanism should be developed and implemented. Resumen:,Aunque la industria de transportación marítima ha recibido considerable atención como un mecanismo de dispersión de especies acuáticas molestas, muchas invasiones han sido relacionadas con otros mecanismos de transferencia. Sin embargo, la amenaza de estos mecanismos alternativos a los ecosistemas costeros permanece en gran parte sin cuantificar. Evaluamos los potenciales riesgos para especies marinas y estuarinas asociados con siete mecanismos de transferencia: compañías de mariscos, operaciones acuaculturales, tiendas de especies marinas ornamentales, organizaciones de investigación y educativas, acuarios públicos y proyectos de restauración costera. Para cada uno, compilamos una amplia base de datos de organizaciones en la costa de Massachussetts. Luego diseñamos y aplicamos una encuesta a un subconjunto de organizaciones para obtener información sobre (1) su proximidad al agua marina y sus métodos para el manejo de importaciones vivas, (2) el tipo y cantidad de especies marinas importadas y (3) la familiaridad de la organización con invasiones marinas. Evaluamos los potenciales riesgos de introducciones de especies marinas y estuarinas. Los encuestados en cinco de siete categorías reconocieron importar especies marinas vivas no locales al área. Las compañías de mariscos manejaron a la mayoría de los individuos pero relativamente pocos taxa. Este mecanismo de transferencia también tuvo los patrones comerciales más complejos y el mayor número de operaciones localizadas cerca de agua marina. En contraste, cada uno de los demás mecanismos de transferencia tuvo canales de comercialización más simples y menos operaciones, pero variaron en la cantidad y diversidad taxonómica de sus importaciones. Significativamente, ningún mecanismo individual resaltó como un riesgo primario. Más bien, cada uno tenía características o utilizaba prácticas de manejo en diferentes etapas del proceso de importación que podían facilitar las introducciones. Para prevenir futuras invasiones marinas, se necesitan mejores requerimientos para reportar la importación de especies vivas, y se deben desarrollar e implementar prácticas de manejo óptimo y estrategias de extensión específicas para el mecanismo de transferencia. [source]

Regulation of Injected Ground Water Tracers

GROUND WATER, Issue 4 2000
Skelly A. Holmbeck-Pelham
Ground water tracer tests are routinely performed to estimate aquifer flow and transport properties, including the determination of well capture zones, hydrogeologic parameters, and contaminant travel times. Investigators may be unaware of tracer test reporting requirements and may fail to notify their regulatory agency prior to conducting tracer tests. The injection of tracers falls under the jurisdiction of the federal Underground Injection Control (UIC) program, which regulates the introduction of substances into underground sources of drinking water as part of the Safe Drinking Water Act. The UIC program is administered by the U.S. Environmental Protection Agency (EPA) and by states with EPA-approved programs. The federal UIC program requires that tracer tests must not endanger underground sources of drinking water, and all tracer tests must be reported prior to injection. We contacted the UIC program administrator for every state in early 1997. Some states report having more stringent requirements, while some states do not meet minimum federal requirements. Although the primary responsibility for ground water tracer selection and use rests on the investigator, national guidance is required to assure compliance with the UIC program. To assist investigators, we present acceptable tracers that have been identified by two states, Nevada and South Carolina, that require no further regulatory review. [source]

Canadian Manager Perceptions of the US Exchange Listings: Recent Evidence

JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 3 2002
Carol Olson Houston
This study reports recent evidence of Canadian manager perceptions of the benefits and costs of listing in US markets, their attitudes toward listing in the US market, and their opinions regarding the importance of using alternative reporting and disclosure requirements, such as Canadian GAAP or international standards, in lieu of US GAAP for US listings. Manager perceptions of firms listing in the US ("listers") are compared to those of firms that have not listed in the US ("nonlisters") as well as to listers' perceptions collected prior to the implementation of the Multijurisdictional Disclosure System (MJDS). Our results do not unambiguously support expectations that implementation of the MJDS would result in cost savings for Canadian listers. We find strong similarities in the perceived benefits of listing as previously reported, but in a significantly higher proportion of our post,MJDS sample. Responses from listers and nonlisters reflect differences between the two populations. Listers appeared concerned with US GAAP reconciliations and disclosure requirements while non,listers are more concerned with the overall difficulty of listing, the costs of listing, and US litigation. Most strongly, however, nonlisters perceive it as unnecessary to list in the US market. Contrary to expectations, we find that US accounting disclosure and reporting requirements are not perceived to be barriers to US market entry for Canadian firms, but instead appear to be post,entry irritants. Finally, we also find evidence that perceptions of nonlisters differ between those firms that list on the Vancouver Stock Exchange and those that list on the Toronto Stock exchange. This suggests that future studies may require finer partitions than on a national basis. [source]

Japanese Management Views on Overseas Exchange Listings: Survey Results

JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, Issue 3 2001
Nobuyoshi Yamori
Although many theoretical papers support the hypothesis that overseas listings have a positive effect on stockholders' wealth, a few empirical studies cast doubts on this hypothesis. These studies suggest that the steady growth of overseas listings is motivated not only by the stockholders' wealth maximization, but also by other reasons, such as managers' utility maximization. However, information about management views on overseas listings is as yet inadequate to support or contradict this hypothesis. Following Baker and Pettit (1982) and Baker and Johnson (1990), both of which examined management's motives for domestic exchange listing, we used a questionnaire to obtain information on Japanese managers' views of their company's decision to list overseas. Our survey, mailed to the chief financial officers of 2,230 Japanese domestically-listed companies, shows that Japanese managers regard disclosure and financial reporting requirements as the primary obstacle to listing overseas. This is why many Japanese companies do not list their stocks on overseas stock exchanges despite the fact that they acknowledge the beneficial effects of overseas listings. [source]

Level playing field could hinge on OCSLA reporting requirements

NATURAL GAS & ELECTRICITY (PREVIOUSLY : NATURAL GAS), Issue 1 2000
William T. Benham
[source]

Under-reporting of compensable mesothelioma in Alberta

AMERICAN JOURNAL OF INDUSTRIAL MEDICINE, Issue 7 2009
Marilyn W. Cree PhD
Abstract Background When combined with a history of occupational asbestos exposure, mesothelioma is often presumed work-related. In Canada, workers diagnosed with mesothelioma caused by occupational asbestos exposure are often eligible for compensation under provincial workers' compensation boards. Although occupational asbestos exposure causes the majority of mesothelioma, Canadian research suggests less than half of workers actually apply for compensation. Alberta's mandatory reporting requirements may produce higher filing rates but this is currently unknown. This study evaluates Alberta's mesothelioma filing and compensation rates. Methods Demographic information on all mesothelioma patients diagnosed between 1980 and 2004 were extracted from the Alberta Cancer Board's Cancer Registry and linked to Workers' Compensation Board of Alberta claims data. Results Alberta recorded a total of 568 histologically confirmed mesothelioma cases between 1980 and 2004. Forty-two percent of cases filed a claim; 83% of filed claims were accepted for compensation. Conclusions Patient under-reporting of compensable mesothelioma is a problem and raises larger questions regarding under-reporting of other asbestos-related cancers in Alberta. Strategies should focus on increasing filing rates where appropriate. Am. J. Ind. Med. 52:526,533, 2009. © 2009 Wiley-Liss, Inc. [source]

Annual Spring Meeting of the Proteomics Standards Initiative 23,25 April 2008, Toledo, Spain

PROTEINS: STRUCTURE, FUNCTION AND BIOINFORMATICS, Issue 20 2008
Sandra Orchard
Abstract The role of the Human Proteome Organisation Proteomics Standards Initiative (HUPO-PSI) is to produce and release community-accepted reporting requirements, interchange formats and controlled vocabularies for mass spectrometry proteomics and related technologies such as gel electrophoresis, column chromatography and molecular interactions. A number of significant advances were made at this workshop, with the new MS standard, mzML, being finalised prior to release on 1st June 2008 and analysisXML, which will allow protein and peptide identifications and post-translational modifications to be captured, being prepared to enter the review process this summer. The accompanying controlled vocabularies are continuing to evolve and a number of standards papers are now being finalised prior to publication. [source]

An Update on Data Standards for Gel Electrophoresis

PROTEINS: STRUCTURE, FUNCTION AND BIOINFORMATICS, Issue S1 2007
Andrew R Jones Dr.
The use of gel electrophoresis to separate and, in some instances, to quantify the abundance of large numbers of proteins from complex mixtures, has been well established for several decades. The quantity of publicly available data is still relatively modest due to a lack of community accepted data standards, tools to facilitate the data sharing process and controlled vocabularies to ensure that consistent terminology is used to describe the experimental methodology. It is becoming widely recognised that there are significant benefits in data sharing for proteomics, allowing results to be verified and new findings to be generated by re-analysis of published studies. We report on standards development by the Gel Analysis Workgroup of the Proteomics Standards Initiative. The workgroup develops reporting requirements, data formats and controlled vocabularies for experimental gel electrophoresis, and informatics performed on gel images. We present a tutorial on how such resources can be used and how the community should get involved with the on-going projects. Finally, we present a roadmap for future developments in this area. [source]

Proteomics and Beyond A report on the 3rd Annual Spring Workshop of the HUPO-PSI 21,23 April 2006, San Francisco, CA, USA

PROTEINS: STRUCTURE, FUNCTION AND BIOINFORMATICS, Issue 16 2006
Sandra Orchard
Abstract The theme of the third annual Spring workshop of the HUPO-PSI was "proteomics and beyond" and its underlying goal was to reach beyond the boundaries of the proteomics community to interact with groups working on the similar issues of developing interchange standards and minimal reporting requirements. Significant developments in many of the HUPO-PSI XML interchange formats, minimal reporting requirements and accompanying controlled vocabularies were reported, with many of these now feeding into the broader efforts of the Functional Genomics Experiment (FuGE) data model and Functional Genomics Ontology (FuGO) ontologies. [source]

Implications of Applying a Private Sector Based Reporting Model to Not-for-Profit Entities: The Treatment of Charitable Distributions by Charities in New Zealand

AUSTRALIAN ACCOUNTING REVIEW, Issue 1 2009
Chris Van Staden
In this paper, we investigate the practical and conceptual difficulties caused by applying a private sector based reporting model to the not-for-profit sector. We deal specifically with reporting on charitable distributions by charities in New Zealand. We find a majority of the entities report charitable distributions in the Statement of Financial Performance (as expenses). This approach is conceptually justifiable, complies with international best practice, and is in line with the accountability argument made in this paper. While the number reduced between 2003 and 2007, a significant minority of the entities report charitable distributions in the Statement of Movements in Equity (and therefore report higher surpluses). These two approaches lead to very different results, yet both are apparently seen as acceptable by the entities and their auditors. While this raises questions as to the understandability and comparability of the financial reporting by these entities, it also raises questions about the suitability of the for-profit sector reporting requirements for the not-for-profit sector. [source]

Directors' Duties and Corporate Governance: Have We Gone Too Far?

AUSTRALIAN ACCOUNTING REVIEW, Issue 32 2004
Jeff Coulton
We review recent policy initiatives in Australia, such as corporate governance reporting requirements and innovations in defining directors' roles and responsibilities, and argue that such initiatives are often premised on overly simplistic models of the role played by directors. The role and effectiveness of directors vary according to the economic activity of the firm; hence, uniform guidelines for board composition, for example, are unlikely to be economically desirable. Likewise, statutory definitions of directors' duties are unlikely to be effective unless they allow for directors' roles to vary according to circumstance. Conversely, broad legal definitions will be problematic because of uncertainties in judicial interpretation. [source]

Challenges to achieving sustainable community health development within a donor aid business model

AUSTRALIAN AND NEW ZEALAND JOURNAL OF PUBLIC HEALTH, Issue 3 2010
Helen Ashwell
Abstract Objective: This paper explores the paradox of donor aid being delivered through a business model through a case study in Papua New Guinea. Methods: A retrospective review of project implementation and an outcome evaluation provided an opportunity to examine the long-term results and sustainability of a large project. Analysis was informed by data collected from 175 interviews (national, provincial, district and village), 93 community discussions and observations across 10 provinces. Results: Problems with the business model of delivering aid were evident from implementation data and in an evaluation conducted two years after project completion (2006). Compounding the business model effect were challenges of over-ambitious project goals with limited flexibility to adapt to changing circumstances, a donor payment system requiring short-term productivity and excessive reporting requirements. Conclusion: An overly ambitious project design, donor dominance within the business model and limited local counterpart capacity created problems in the community initiatives component of the project. Contractual pressures can negatively influence long-term outcomes that require development of local leadership and capacity. Future planning for donor project designs needs to be flexible, smaller in scope and have a longer timeframe of seven to 10 years. Implications: Donor-funded projects need to be sufficiently flexible to apply proven principles of community development, build local ownership and allow adequate time to build counterpart knowledge and skills. [source]

Outcome Assessment in Emergency Medicine,A Beginning: Results of the Council of Emergency Medicine Residency Directors (CORD) Emergency Medicine Consensus Workgroup on Outcome Assessment

ACADEMIC EMERGENCY MEDICINE, Issue 3 2008
Cherri Hobgood MD
Abstract This article is designed to serve as a guide for emergency medicine (EM) educators seeking to comply with the measurement and reporting requirements for Phase 3 of the Accreditation Council for Graduate Medical Education (ACGME) Outcome Project. A consensus workshop held during the 2006 Council of Emergency Medicine Residency Directors (CORD) "Best Practices" conference identified specific measures for five of the six EM competencies,interpersonal communication skills, patient care, practice-based learning, professionalism, and systems-based practice (medical knowledge was excluded). The suggested measures described herein should allow for ease in data collection and applicability to multiple core competencies as program directors incorporate core competency outcome measurement into their EM residency training programs. [source]