Multiple issues unreferenced January 2008 globalize October 2011 Merge to Management Discussion and Analysis date August 2010 Accounting Notes to financial statements notes are additional information added to the end of financial statement s. Notes to financial statements help explain specific items in the financial statements as well as provide a more comprehensive assessment of a company s financial condition. Notes to financial statements can include information on debt , going concern criteria, Account accountancy accounts , contingent liabilities or contextual information explaining the financial numbers e.g. to indicate a lawsuit . The notes clarify individual statement line items. For example, if a company lists a loss on a fixed asset impairment line in their income statement, notes could corroborate the reason for the impairment by describing how the asset became impaired. Notes are also used to explain the accounting methods used to prepare the statements and they support valuations for how particular accounts have been computed. In consolidated financial statement s, all subsidiaries are listed as well as the amount of ownership controlling interest that the parent company has in the subsidiaries. Any items within the financial statements that are valuated by estimation are part of the notes if a substantial difference exists between the amount of the estimate previously reported and the actual result. Full disclosure of the effects of the differences between the estimate and actual results should be included. External links http www.investopedia.com university fundamentalanalysis notes.asp Fundamental Analysis Notes To The Financial Statements by Investopedia.com http www.googobits.com articles 1409 the notes to the financial statements may be worth noting.html The Notes to the Financial Statements May Be Worth Noting by Googobits.com DEFAULTSORT Notes To The Financial Statements Category Financial statements Category Accounting terminology finance stub ... more details
Government financialstatements are annual financialstatements or reports for the year. The financialstatements, in contrast to budget, present the revenue collected and amounts spent. The government financialstatements usually include a statement of activities similar to an income statement in the private sector , a balance sheet and often some type of reconciliation. Cash flow statement s are often included to show the sources of the revenue and the destination of the expenses. Specific countries and jurisdictions United States In the United States, financial reporting in the United States federal government federal government national must be in accordance with the CFO Act Chief Financial Officer Act . The elements of financial reports are regulated by Office of Federal Financial Management . At the state and local level of the United States, the Government Accounting Standards Board GASB make the accounting and financial rules. A major change came in June 1999 when GASB introduced accrual and consolidated rules with fund accounting taking a secondary role. India The Annual Financial Statement of India is tabled in the Indian Parliament by the Finance Minister on the Budget Day. 13 15 other documents are also released in the Parliament along with the actual Statement. Briefly divided into there parts, namely Consolidated Fund , Contingency Fund and Public Account , the Statement comprises the receipts and expenditure incurred by the Government on each part. References http blog pfm.imf.org pfmblog 2007 10 transition to a.html Transition to Accrual Accounting IMF Technical Guidance Note, Abdul Khan, IMF, 2007 http blog pfm.imf.org pfmblog 2007 10 transitioning t.html International Federation of Accountants IFAC International Public Sector Accounting Standards IPSAS research paper Study 14 Transition to the Accrual Basis of Accounting Guidance for Governments and Government ... date May 2007 Category Statements government Financialstatements Category Financialstatements ... more details
Infobox Album See Wikipedia WikiProject Albums Name Statements Type studio album Artist Milt Jackson Cover Statements Milt Jackson.jpg Released 1962 Recorded Genre Jazz Length Label Impulse Records Impulse Producer Bob Thiele , Michael Cuscuna Last album This album Statements br 1962 Next album Album ratings rev1 Allmusic rev1score Rating 3 5 ref Allmusic class album id r141316 pure url yes Allmusic review ref Automatically generated by DASHBot Statements is an album by jazz vibraphonist Milt Jackson , released in 1962 on Impulse Records . ref Allmusic class album id r141316 pure url yes Allmusic review ref The CD reissue features a composition originally on an Impulse sampler as well as quintet recordings from 1964. Track listing Statements Milt Jackson 5 28 Slowly Kermit Goell, David Raksin 3 02 Thrill from the Blues Jackson 5 42 Put Off Jackson 5 34 Sonnymoon for Two Sonny Rollins 5 57 Bad and the Beautiful Raksin 3 07 Paris Blues Duke Ellington 2 54 Beautiful Romance Jackson 2 26 Blues for Juanita Jackson 5 38 I Got It Bad and That Ain t Good Ellington, Paul Francis Webster 2 38 Big George Jackson 4 43 Gingerbread Boy Jimmy Heath 3 41 Anything I Do Chester Conn , George Douglas 2 59 Personnel Milt Jackson vibraphone Jimmy Heath tenor saxophone Tommy Flanagan piano Hank Jones piano Richard Davis double bassist Richard Davis bass Connie Kay drums References Reflist Category Milt Jackson albums Category 1962 albums Category Impulse Records albums Category Albums produced by Bob Thiele Category Albums produced by Michael Cuscuna ... more details
Weasel date March 2009 General article military law Article 134 of the Uniform Code of Military Justice Uniform Code of Military Justice UCMJ also known as the General Article of the UCMJ is an article of military law in the United States that provides for penalties by court martial various offences that prejudice good order and discipline or bring discredit upon the armed forces, such as for disloyal statements made with the intent to promote disloyalty or disaffection toward the United States by any member of the armed forces or to interfere with or impair the loyalty to the United States or good order and discipline of any member of the armed forces. Manual for Courts Martial quote Explanation. br Certain disloyal statements by military personnel may not constitute an offense under 18 U.S.C. 2385, 2387, and 2388, but may, under the circumstances, be punishable under this article. Examples include praising the enemy, attacking the war aims of the United States, or denouncing our form of government with the intent to promote disloyalty or disaffection among members of the armed services. A declaration of personal belief can amount to a disloyal statement if it disavows allegiance owed to the United States by the declarant. The disloyalty involved for this offense must be to the United States as a political entity and not merely to a department or other agency that is a part of its administration. Manual for Courts Martial US Government, 2002 , Chapter 4, Paragraph 72 See also Uniform Code of Military Justice General article military law General article UCMJ article 134 External links http usmilitary.about.com library milinfo mcm bl134 12.htm About.com article http www.kuro5hin.org story 2003 11 7 174243 712 Kuro5hin.org article USA Mil Judicial DEFAULTSORT Disloyal Statements Category United States military law ... more details
FINANCIAL is the weekly English language newspaper with offices in Tbilisi , Georgia country Georgia and Kiev , Ukraine . Published by Intelligence Group LLC, FINANCIAL is focused on opinion leaders and top business decision makers It s about world s largest companies, investing, careers, and small business. It is distributed in Georgia and Ukraine. Declared circulation of the newspaper in Georgia is 5 000 and 10 000 of special editions. Zviad Pochkhua, President of Independent Association of Georgian Journalists http www.IAGJ.org.ge member of IFJ http www.IFJ.org and former Director and Chief Editor of Georgian Times publications holds the position of the Editor in Chief. On June 5, 2007 Intelligence Group ltd Ukraine obtained a licence for publishing FINANCIAL weekly newspaper in Ukraine. Registration N 12828 1712p FINANCIAL The FINANCIAL is registered trade mark of Intelligence Group ltd in Georgia country Georgia and Ukraine . Trade mark registration by Sakpatenti Registration date October 24, 2007 Registration N 85764 Trade mark registratrion by Ukrainian State Register body Registration date November 14, 2007 in March 2011 The FINANCIAL first in Georgia introduced QR mobile codes on its printed edition, allowing readers to scan and read articles on their mobile phones. External links official http www.financial.ge Category English language newspapers Category Newspapers published in Ukraine Category Newspapers published in Georgia country Category Publications established in 2006 Ukraine newspaper stub Georgia newspaper stub ... more details
Infobox newspaper name The FINANCIAL logo image caption type daily format A3 owners Intelligence Group llc founder Zviad Pochkhua publisher editor Zviad Pochkhua chiefeditor assoceditor maneditor newseditor Nini Sanikidze managingeditordesign campuseditor campuschief opeditor sportseditor photoeditor Levan Chkhatarashvili br Levan David Khizanishvili staff Temur Tatishvili br Lali Javakhia br Mamuka Pochkhua foundation October 6, 2005 political language Georgian language Georgian , English ceased publication headquarters Kiev, Ukraine br Tbilisi, Georgia circulation 10,000 weekly sister newspapers Wealth magazine ISSN 15123642 oclc website http www.finchannel.com br http www.financial.ge File The FINANCIAL.jpg The FINANCIAL is a main daily newspaper published by Intelligence Group llc in Georgia country Georgia . The newspaper runs a global website in English language English ref http www.finchannel.com ref and in Georgian language Georgian . ref name financial.ge http www.financial.ge ref The FINANCIAL has a weekly official circulation of 10,000 printed newspapers. They have a daily page viewing of 100,000. ref http finchannel.com ref The FINANCIAL together with Global Idea llc is the official organizer of the annual award ceremony Golden Brand. ref http www.globalidea.ge ref In 2010 The FINANCIAL was named country media sponsor for HSBC sponsored European Business Awards . ref http www.businessawards.com ref In March 2010 The FINANCIAL presented Georgian language Georgian version of newspaper. ref name financial.ge in March 2011 The FINANCIAL first in Georgia introduced QR mobile codes on its printed edition, allowing readers to scan and read articles on their mobile phones. Personnel Founder Zviad Pochkhua President of Independent Association of Georgian Journalists Journalists Koka Kalandadze Tako Khelaia Iona Maclaren Keti Chkhikvadze Mamuka Pochkhua References references Category Newspapers published in Georgia country ... more details
evidence law Prior consistent statements and prior inconsistent statements , in the law of evidence , occur where a witness , testifying at trial law trial , makes a statement that is either consistent or inconsistent, respectively, with a previous statement given at an earlier time such as during a discovery law discovery , interview , or interrogation . The examiner can witness impeachment impeach the witness when an inconsistent statement is found, and may conversely bolster the credibility of an impeached witness with a prior consistent statement. Impeachment with a prior inconsistent statement Before the witness can be impeached the examiner must have extrinsic evidence of the prior statement. The examiner must also provide the witness with the opportunity to adopt or reject the previous statement. ref http www.lectlaw.com files crf13.htm Federal Rules of Evidence, Rule 613 ref Most prior inconsistent statements may not be introduced to prove the truth of the prior statement itself, as this constitutes Hearsay in the United States hearsay , but only to impeach the credibility of the witness. However, under Federal Rule of Evidence 801 and the other U.S. jurisdictions that have adopted it, a prior inconsistent statement may be introduced as evidence of the truth of the statement itself if the prior statement was given in live testimony and under oath as part of a formal hearing, proceeding, trial, or deposition. ref In some U.S. jurisdictions, a prior inconsistent statement signed or adopted by a witness is admissible both for impeachment and substantive purposes. See , e.g. , Commonwealth of Pennsylvania v. Brady Commonwealth v. Brady , 507 A.2d 66 Pa. 1986 . This approach has been rejected in the federal system. ref Bolstering with a prior consistent statement A prior consistent statement may be introduced to bolster a witness in response to any attack on the credibility ... of another person in a lineup. References reflist Category Evidence law Category Statements ... more details
Statements on auditing standards , commonly abbreviated as SAS , provide guidance to external auditors on generally accepted auditing standards abbreviated as GAAS in regards to auditing an entity and issuing a Auditor s report report . They are usually issued by the certified public accountant authoritative body in the region where the standards apply, such as the American Institute of Certified Public Accountants in the United States . A particularly exciting SAS is SAS72, which excites US Capital Markets groups and others in accounting firms due to its interaction with S144a of the US Securities Act. List of local statements on auditing standards Statements on Auditing Standards United States Statements on Auditing Standards Taiwan Expand list date August 2008 Category Auditing Category Auditing standards Category Financialstatements auditing stub ... more details
and local governments in the United States of America . These statements are the most authoritative source for governmental GAAP. Other business entities follow statements issued by Financial Accounting ... 34 Basic FinancialStatements and Management s Discussion and Analysis for State and Local Governments June 1999 Heavily amended Partially superseded 35. Basic FinancialStatements and Management s Discussion ... No. 33 Apr. 2000 None 37. Basic FinancialStatements and Management s Discussion and Analysis ... Statements No. 25 and No. 27 May 2007 None 51. Accounting and Financial Reporting for Intangible Assets ... and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards March 2009 ... Summaries & Status Category Financialstatements Category United States Generally Accepted Accounting ...The Governmental Accounting Standards Board Statements GASB Statements in short are issued by Governmental ... Pronouncements and AICPA Industry Audit Guide July 1984 Amended Partially superseded 2. Financial ... 457 Jan. 1986 Amended and later superseded by GASBS 32 3. Deposits with Financial Institutions ... Employers Nov. 1986 Amended Partially superseded 6. Accounting and Financial Reporting for Special ... amended Partially superseded 10. Accounting and Financial Reporting for Risk Financing and Related ... of Accounting Governmental Fund Operating Statements May 1990 Partially superseded 12. Disclosure of Information ... Leases with Scheduled Rent Increases May 1990 Amended 14. The Financial Reporting Entity June 1991 Heavily amended Partially superseded 15. Governmental College and University Accounting and Financial ... of Accounting Governmental Fund Operating Statements Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements an amendment of GASB Statements No. 10, 11, and 13 June 1993 ... Statement an amendment of GASB Statements No. 10 and 15 Sept. 1993 1974 Superseded by GASBS 35, 5 20. Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use ... more details
8 Interim financialstatements and the auditor s report thereon http clio.lib.olemiss.edu u? deloitte,10141 ... 1948 October align center 25 Events subsequent to the date of financialstatements http clio.lib.olemiss.edu ... auditor in the examination of financialstatements http clio.lib.olemiss.edu u? deloitte,10371 ... center 1966 September align center 38 Unaudited financialstatements http clio.lib.olemiss.edu u? deloitte,10845 ... sheet statements. 1918 http umiss.lib.olemiss.edu 82 record b1010874 full text ref In 1929 the pamphlet was again revised. ref Verification of financialstatements. United States. Federal Reserve Board .... ref Examination of financialstatements by independent public accountants. American Institute of Accountants ...Statements on Auditing Procedure were issued by the Committee on Auditing Procedure of the AICPA from ... AcSEC and began issuing Statements on Auditing Standards USA Statements on Auditing Standards . ref ... International Conference. Academy of Accounting and Financial Studies. Proceedings , Vol. 2, No. 2 ... and superseded the 54 SAPs. List of Statements on Auditing Procedure class wikitable sortable bgcolor ... align center 1942 December align center 15 Disclosure of the effect of wartime uncertainties on financialstatements http clio.lib.olemiss.edu u? deloitte,10188 full text align center 1942 December align ... contracts Examination of contractors statements of proposed settlements http clio.lib.olemiss.edu ... of interests supersedes paragraphs 35 and 36 of chapter 8 of Statements on auditing procedure ... align center 50 Reporting on the statement of changes in financial position supersedes paragraph ... full text align center 1972 November History of Statements on Auditing Procedure The history of the Statements on Auditing Procedures began in 1917 when the American Institute of Accountants ..., issue Statements on Auditing Procedure that modified and superseded parts of the 1936 pamphlet ... is inherently to describe procedures in general. ref Codification of statements on auditing procedure ... more details
74 3 Reporting the effects of general price level changes in financialstatements http clio.lib.olemiss.edu ... for personal financialstatements an amendment to AICPA industry audit guide, Audits of personal financialstatements http clio.lib.olemiss.edu u? aicpa,3635 full text align center 1982 October ... 88 2 Illustrative auditor s reports on financialstatements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financialstatements, December 15, 1988 ... on audited financialstatements of brokers and dealers in securities amendment to AICPA audit ... full text align center 1989 January align center 89 2 Reports on audited financialstatements ... concerning accountants services on prospective financialstatements http clio.lib.olemiss.edu u ... services on prospective financialstatements for internal use only and partial presentations http ... 90 10 Reports on audited financialstatements of property and liability insurance companies, November ... 90 10 Reports on audited financialstatements of property and liability insurance companies, November ... prospective financialstatements, February 10, 1992 amendment to AICPA Guide for prospective financialstatements http clio.lib.olemiss.edu u? aicpa,2957 full text align center 1992 February 10 ... property casualty insurance entities statutory financialstatements applying certain requirements ... on required supplementary information accompanying compiled or reviewed financialstatements ... 1994 September 23 align center 94 5 Disclosures of certain matters in the financialstatements of insurance ... on statutory financialstatements of insurance enterprises supersedes Statement of position 90 10, Reports on audited financialstatements of property and liability insurance companies, and amends ...AICPA Statements of Position SOPs , available full text at the links below from the University of Mississippi ... s Audit and Accounting Guide AAGs series. ref Statements of Position of the Accounting Standards ... more details
A counseling statement is a form of verbal or written counseling given to employees in the workforce Where date July 2011 who have violated a company policy. ref Cite book title How to Start A Human Resources Consulting Business from Your Kitchen Table first1 Melendez Publishing, Severo Melendez page 89 publisher Severo Melendez year 2005 isbn 9 7809 7948 8719 ref Counseling statements, the least severe form of disciplinary action, serve as warnings for violations. ref name handbook http ace.arkansas.gov Employee 20Handbook 20 20October 202009.pdf Arkansas Department of Career Education&ndash Employee handbook ref Counseling statements generally include the exact violation while showing how one can prevent committing that violation in the future and improve employee performance. ref name handbook Too many counseling statements in a job can eventually result in a Suspension punishment suspension or termination of employment . ref name handbook Common reasons for counseling statements in the workforce not finishing one s assignments tasks, no call, no show unexcused absences or tardies , loss of money such as cashiers , insubordination. Different jobs have different ways of writing and announcing counseling statements. References Reflist Category Counseling Statement job stub ... more details
Risk and Safety Statements , also known as R S statements , R S numbers , R S phrases , and R S sentences , is a system of hazard codes and phrases for labeling dangerous chemical s and compounds. The R S statement of a compound consists of a risk part R and a safety part S , each followed by a combination of numbers. Each number corresponds to a phrase. The phrase corresponding to the letter number combination has the same meaning in different language s see languages in the menu on the left. In 2015, the risk and safety statements will be replaced by GHS hazard statements hazard statements and GHS precautionary statements precautionary statements in the course of harmonising classification, labelling and packaging of chemicals by introduction of the United Nations UN Globally Harmonized System of Classification and Labelling of Chemicals GHS . Example The R S statement code for fuming hydrochloric acid 37 R 34 37 S 26 36 45. The corresponding English language phrases Risks R 34 Causes burns R 37 Irritating to the respiratory system. Safety S 26 In case of contact with eyes, rinse immediately with plenty of water and seek medical advice. S 36 Wear suitable protective clothing. S 45 In case of accident or if you feel unwell, seek medical advice immediately show label where possible . Dashes separate the phrase numbers. They are not to be confused with range indicators. Example R 34 37 Causes burns, irritating to the respiratory system. Slashes indicate fixed combinations of single phrases. Example R 36 37 38 Irritating to eyes, respiratory system and skin. More detailed hazard and safety information can be found in the MSDS material safety data sheets MSDS of a compound. See ... sigma aldrich help help welcome risk and safety statements.html List of R S statements ... Category Statements ar de R und S S tze es Frases de riesgo y ... R S sl R S stavki zh simple Risk and Safety Statements ... more details
Multiple issues orphan April 2010 notability January 2010 unreferenced January 2010 Statements also statements on cancer, statements on head and neck cancer is an international medical symposium , which takes place every two years since 2004. Researcher, medical scientists and physicians on the field of head and neck cancer meet to discuss recent scientific and clinical findings. The first event took place in Frankfurt am Main , Germany in 2004. Concept Statements on head and neck cancer was founded in 2004 by the non profit society Verein Pr vention und Therapie e.V. . The makeup is based on a multimodal concept of discussion, communication and information. A limited number ca. 100 of international scientists and experts of head and neck cancer are invited to this symposium. Representatives of different special fields lecture on diverse actual topics. Subsequently a podium discussion is held including the audience . Website A special website was introduced to cover discussions that follow such a symposium. All lectures and arguments are placed in video format. The user can register himself for free and place own contributions as posts and videos. This website serves as a platform for exchange and critical discussion of expert knowledge of head and neck cancer. Head and Neck Cancer The concept is focused on cancer of the head and neck excluding brain tumors , the subject of otorhinolaryngology , head and neck surgery and oral and maxillofacial surgery . This includes cancer of the larynx , pharynx , oral cavity oropharynx and nasopharynx additionally cancer of salivary glands and cancer of unknown primary origin CUP . Future Prospects The next symposium will take place in spring 2011. An extension to topics including pulmonary and esophageal malignant tumors is intended. It is scientifically assumed that cancer is not respecting anatomical borders and therefore an integrated ... July 2010 External links http www.statements cancer.org Statements website DEFAULTSORT Statements Medical ... more details
Definition A loosely associated statement is a type of simple non inferential passage wherein statements about a general subject are juxtaposed but make no inferential claim. ref name Conciselogic cite book title A Concise Introduction to Logic 10th ed. publisher Thompson Wadsworth author Hurley, Patrick J. year 2008 pages 17 isbn 0 495 50383 5 ref As a rhetorical device , loosely associated statements may be intended by the speaker to infer a claim or conclusion, but because they lack a coherent logical structure any such interpretation is Subjectivity subjective as loosely associated statements prove nothing and attempt no obvious conclusion. ref name Logicofarguments cite web url http www.julianhermida.com algoma law1studyarguments.htm title The logic of arguments accessdate April 28, 2012 ref Loosely associated statements can be said to serve no obvious purpose, such as illustration or explanation. ref name NONargument cite web url http academic.csuohio.edu polen LC9 Help 1 12loosely.htm title NONargument Loosely associated statements accessdate April 28, 2012 ref Included statements can be premises, conclusions or both, and both true or false, but missing from the passage is a claim that any one statement supports another. Examples In A concise introduction to logic , Hurley demonstrates the concept with a quote by Lao Tzu quote Not to honor men of worth will keep the people from contention not to value goods which are hard to come by will keep them from theft not to display what is desirable will keep them from being unsettled of mind. Lao Tzu While each of the above sections in the passage may seem related, they provide no reason to believe another claim. References reflist Propaganda logic portal Logic Category Rhetoric Category Logic ... more details
In the United Kingdom , Mineral Policy Statements MPS are statements of the English Government English Government s national policy on minerals and planning issues and provide advice and guidance to local authorities and the minerals industry on policies and the operation of the planning system with regard to minerals. Mineral planning authorities must take their contents into account in preparing their Development Plan Development plans . The guidance may also be material to decisions on individual planning applications and appeals. Under the provisions of the Planning and Compulsory Purchase Act 2004 , they are gradually replacing by Minerals planning guidance notes , MPGs . MPS s Introduced so far Minerals Policy Statement 2 Controlling and mitigating the environmental effects of mineral extraction in England http www.odpm.gov.uk index.asp?id 1144133 See also Town and country planning in the United Kingdom Town and Country Planning Act 1990 Planning and Compulsory Purchase Act 2004 UK law stub UK planning stub Category United Kingdom planning policy Category Housing in the United Kingdom ... more details
False statements of fact are an United States free speech exceptions exception from protection of free ... limiting factor to this concrete First Amendment exception are statements made against public ... Court first articulated the basis for excluding false statements of fact from First Amendment protection ... value in false statements of fact . ref name GERTZ Justice Lewis F. Powell, Jr. Powell , in writing the majority opinion decision of the Court reasoned that false statements do not advance ... false statements were inevitable, that did not mean that a system of liability meant to deter ... in which the statements were made. ref name VRULE Professor Eugene Volokh of UCLA Law characterizes this context analysis as divided into five different areas. First, false statements of fact can ... 2009 p 8 ref The second category is a subset of the first knowingly false statements false statement deliberate lies . ref name VRULE This includes things like libel and slander . These sorts of statements ... false statements, which may lead to some liability . ref name VRULE A fourth included set includes statements that only have a provable false factual connotation that is, implicit statements ... set by precedent false statements, even deliberate lies, against the government may be protected. ref name NYT While some sedition seditious libel may be able to be punished, political statements .... Louisiana , 379 U.S. 64 1964 . ref Categories of analysis Public officials public concern False statements ... the speaker has knowledge that his statements are false, there is a negligence in the statement, or there is actual ... statements free speech exception. Even if a false statement generally would be harmful for public .... ref name PCV This vague area of law in regards to false statements of fact can lead to a variety ... of this public issue , the newspaper could not be freed from liability of their false statements ... , which permitted false statements about a dead United States Marine Corps Marine because those comments ... more details
Primary sources date November 2008 Making false statements Usc 18 1001 is the common name for the United States federal crime laid out in Section 1001 of Title 18 of the United States Code , which generally prohibits Lie lying to or concealing information from a Federal government of the United States federal official by oral affirmation, written statement or mere denial. The purpose of the statute is to punish those who render positive false statements designed to pervert or undermine functions of United States federal executive departments governmental departments and Independent agencies of the United States government agencies . ref United States v. Harrison , 1985 ref This statute is used in many contexts. Most commonly, prosecutors use this statute to reach cover up crimes such as perjury , false declarations, and obstruction of justice and government fraud cases. ref cite book last Strader first Kelly J. title Understanding White Collar Crime edition 2 ref Its earliest progenitor was the False Claims Act of 1863, and in 1934 the element criminal law requirement of an mens rea intent to fraud defraud was eliminated to enforce the National Industrial Recovery Act of 1933 NIRA against producers of hot oil , oil produced in violation of production restrictions established pursuant ... Fifth Amendment privileges do not exonerate affirmative false statements. ref United States v. Wong ... statements made in response to an inquiry by an FBI or other Federal agent, or made voluntarily to an agent. ref name crm916 Courts have affirmed 1001 convictions for false statements made to private ... any false or fraudulent statements or representations, or make or use or cause to be made or used any ... fact, or make or cause to be made any false or fraudulent statements or representations, or make ... or fraudulent statements or representations, or makes or uses any false writing or document ... reflist See also Mail and wire fraud DEFAULTSORT Making False Statements Category United States ... more details
Precautionary statements form part of the Globally Harmonized System of Classification and Labelling of Chemicals GHS . They are intended to form a set of standardized phrases giving advice about the correct handling of chemical substances and mixtures, which can be translated into different languages. ref The United Nations has published the list of GHS precautionary statements in all UN official languages Arabic, Chinese, English, French, Russian, Spanish it can be found in Annex 3 of GHS Rev.2 for the corresponding language. ref ref A list of translations into all the European Union official languages can be found in Annex IV to the CLP Regulation , on pages 210 324 of the official English language version. ref As such, they serve the same purpose as the well known List of S phrases S phrases , which they are intended to replace. Precautionary statements are one of the key elements for the labelling of containers under the GHS, along with ref Part 1, section 1.4.10.5.2, GHS Rev.2 ref an identification of the product one or more GHS hazard pictograms hazard pictograms where necessary a signal word either DANGER or WARNING where necessary GHS hazard statements hazard statements , indicating the nature and degree of the risks posed by the product the identity of the supplier who might be a manufacturer or importer Each precautionary statement is designated a code, starting with the letter P and followed by three digits. Statements which correspond to related hazards are grouped ... choose the appropriate wording for the product concerned. General precautionary statements P phrases ... of reach of children P phrases 103 Read label before use Prevention precautionary statements P phrases ... statements P phrases 301 IF SWALLOWED P phrases 302 IF ON SKIN P phrases 303 IF ON SKIN or hair P phrases ... of explosion Storage precautionary statements P phrases 401 Store P phrases 402 Store in a dry place ... not exceeding C F. Keep cool Disposal precautionary statements P phrases 501 Dispose of contents ... more details
The mathematics mathematical statements discussed below are not a typo provably independence mathematical logic undecidable in ZFC the Zermelo Fraenkel axioms plus the axiom of choice , the canonical axiomatic set theory of contemporary mathematics , assuming that ZFC is consistent . Axiomatic set theory In 1931, Kurt G del proved the first ZFC undecidability result, namely that the G del s incompleteness theorem consistency of ZFC itself was undecidable in ZFC. The axiom of constructibility V L , all sets in the universe are Constructible universe constructible implies the generalized continuum hypothesis which states that sub n sub sub n sub for every ordinal n and the combinatorial statement Diamondsuit , which both imply the continuum hypothesis which states that Aleph number sub 1 sub Beth number sub 1 sub . All these statements are independent of ZFC, as shown by Paul Cohen mathematician Paul Cohen and Kurt G del . Martin s axiom together with the negation of the continuum hypothesis is undecidable in ZFC. ref cite book last Kunen first Kenneth authorlink Kenneth Kunen title Set Theory An Introduction to Independence Proofs publisher Elsevier year 1980 isbn 0 444 86839 9 ref Assuming that ZFC is consistent, the existence of large cardinal numbers, such as inaccessible cardinal s, Mahlo cardinal s etc., cannot be proved in ZFC. On the other hand, few working set theorists expect their existence to be disproved. Set theory of the real line There are many cardinal invariant s of the real line, connected with measure theory and statements related to the Baire category theorem whose exact values are independent of ZFC in a stronger sense than that the continuum hypothesis is in ZFC. While nontrivial relations can be proved between them, most cardinal invariants ... List Of Statements Undecidable In Zfc Category Set theory Category Independence results Category Mathematics related lists Undecidable statements ... more details
people follows the statements of the Iranian government that Bah s are enemies of the state ... in Iran, 1941 1955 journal Iran Nameh volume 19 pages 79 124 year 2001 issue 1 ref Other statements ... dok 0,,48110,00.html accessdate 2009 07 10 ref Human rights organizations have also released statements ... more details
in a structured manner and in a form easy to understand, are called the financialstatements. They typically include four basic financialstatements, accompanied by a management discussion and analysis ref http www.iasplus.com standard ias01.htm Presentation of FinancialStatements Standard ... an extensive set of notes to the financialstatements ref http www.svtuition.org 2011 08 corporate ... statement in further detail. Notes to financialstatements are considered an integral part of the financialstatements. Purpose of financialstatements by business entities The objective of financialstatements is to provide information about the financial position, performance and changes in financial ... and Presentation of FinancialStatements International Accounting Standards Board. Accessed 24 June 2007. ref Financialstatements should be understandable, relevant, reliable and comparable. Reported ... position. Financialstatements are intended to be understandable by readers who have a reasonable ... diligently. ref name iasplus.com Financialstatements may be used by users for different purposes Owners and managers require financialstatements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management ... their compensation, promotion and rankings. Prospective investors make use of financialstatements ... entities tax authorities need financialstatements to ascertain the propriety and accuracy of tax es ... interested in financialstatements for a variety of reasons. Government financialstatements seealso ... from the chart of a profit oriented business Financialstatements of not for profit organizations The financialstatements that nonprofit organization not for profit organization s such as charitable ..., in an Endowment . Personal financialstatements Personal financial statement redirects here Personal financialstatements may be required from persons applying for a personal loan or Welfare financial ... more details
Refimprove date October 2007 Accounting Financial accountancy or financial accounting is the field of accountancy concerned with the preparation of financialstatements for decision makers, such as Shareholder ... outside the organization. Financial accountancy is governed by both local and international accounting standards. Basic accounting concepts Financial accountants produce financialstatements based on generally accepted accounting principles of a respective country. In particular cases financialstatements must be prepared according to the International Financial Reporting Standards . Financial accounting serves the following purposes producing general purpose financialstatements producing information ... producing financialstatements for meeting regulatory requirements. Graphic definition The accounting equation Asset s Liability financial accounting Liabilities Ownership equity Owners Equity and financialstatements are the main topics of financial accounting. The trial balance which is usually prepared using the double entry accounting system forms the basis for preparing the financialstatements. All the figures in the trial balance are rearranged to prepare an income statement profit ... Generally Accepted Accounting Practice UK SSAP , FRS, IFRS . Financialstatements display the income ... public company financialstatements Management accounting , the other main division of accounting ..., and other stakeholders. Financial capital maintenance can be measured in either nominal monetary ... 07 04nd.pdf Framework, Par 104 a ref The fundamental need for financial accounting is to reduce ... to interested users. Financial accountancy is used to prepare accounting information for people outside ... provides accounting information to help managers make decisions to manage the business. In short, financial accounting is the process of summarizing financial data taken from an organization s accounting ... Ownership equity Owners Equity Cr Liability financial accounting Liabilities . . . Cr Retained Earnings ... more details
Guidelines for Forecasting FinancialStatements , Ignacio Velez Pareja, Joseph Tham , 2008 http ..., that is the Question No Plugs, No Circularity A Better Way to Forecast FinancialStatements , Ignacio ... Term FinancialStatements Forecasting Reinvesting Retained Earnings , Sergei Cheremushkin, 2008 ...Accounting In general usage, a financial plan is a series of steps or goals used by an individual or business, the progressive and cumulative attainment of which are designed to accomplish a final financial ... term savings. A financial plan sometimes refers to an investment plan, which allocates savings ... line, share finance share s in an existing business, or real estate. In business, a financial plan can refer to the three primary financialstatements balance sheet , income statement , and cash flow statement created within a business plan . Financial forecast or financial plan can also refer to an annual ... B. and Robert F. Financial Accounting , 4th ed. McGraw Hill Book Company, 1970 pp. 187 188. ref A financial ..., p.578. ref While the common usage of the term financial plan often refers to a formal and defined series of steps or goals, there is some technical confusion about what the term financial plan actually ... Financial Planner Board of Standards, lacks any definition for the term financial plan in its Standards of Professional Conduct publication. This publication outlines the professional financial planner s job, and explains the process of financial planning, but the term financial plan never ... Conduct . Certified Financial Planner Board of Standards. Rev. January 2010. Retrieved 2011 09 24. ref Textbooks used in colleges offering financial planning related courses also generally do not define the term financial plan . For example, Sid Mittra, Anandi P. Sahu, and Robert A Crane, authors of Practicing Financial Planning for Professionals ref Sid Mittra, Anandi P. Sahu, Robert A Crane. Practicing Financial Planning for Professionals Practitioners Edition , 10th Edition. Rochester ... more details
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