Value Relevance of Control-based Consolidated Financial Statements

The study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial statements in New Zealand. The adoption of FRS-37 led to an increase in value relevance of consolidated assets and liabilities (at the 5 percent level). Only weak evidence was found to support the view that FRS-37 was not effective (less value relevant) for entities with a large number of subsidiaries (as a proxy for investment complexity) and associates are less value relevant. The is evidence that investors view non-controlling as a liability, which does not support its presentation as equity (under IFRS 10)

Feasibility study on isostatic pressing of pyrrones Final report

Compression molding technique for manufacturing Pyrrone pellets by isostatic pressin

Livin\u27 Right! Morning, Noon, and Night: A Multi-Disciplinary Wellness Camp [for] Children with Obesity Issues

The prevalence of childhood obesity is rapidly increasing in the United States and the percentage of overweight or obese children in South Dakota exceeds the objective set by the U.S. Department of Health and Human Services (2000). An extensive review of literature was completed on the prevalence and characteristics of obesity in children as well as interventions such as a multi-disciplinary team approach and family involvement. A review of the use of measurement tools both for screening and outcome measures was also conducted. There are significant health and societal impacts that accompany the increasing prevalence of obesity in our communities. One of the challenges in addressing obesity is developing approaches that will aid the child and their family in implementing a lifestyle change in their daily lives. A summer camp based in the child\u27s community provides a fun and accessible avenue to explore healthy food choices and choose active leisure options. A multi-disciplinary team comprised of pediatric allied health professionals offers knowledge and experience with assessing the needs of the child and family, applying technical knowledge of nutrition and fitness, and creating an environment for change. Many of the decisions surrounding a child\u27s food and fitness choices are strongly impacted and limited by their environment. Shaping a camp environment that represents the camper\u27s daily lives will give them an opportunity to adapt to the challenges presented as they apply healthy living in their homes, schools, and communities. The product developed for this project is a handbook that serves as a comprehensive resource for implementing a wellness camp for children with obesity. The handbook was designed to be an easy to use resource for multi-disciplinary teams of healthcare professionals to use in their communities. The multi-faceted curriculum included in the handbook takes a fun, community based approach to making healthy food choices and choosing active leisure options. The handbook provides detailed descriptions of the structure of the camp, staff roles, goals of the camp, and adaptations for different populations. The handbook is divided into six sections. Each section contains all the information and forms needed to run each one of the four hour camp sessions. At the back of the handbook there are survey forms designed to be completed by campers and parents at the conclusion of the camp

Chronology, Uncertainty and GIS: A Methodology for Characterising and understanding Landscapes of the Ancient Near East

Modern archaeological research is confronted with a legacy of projects which stretch back to the early 20th century. Alongside this, massive amounts of disparate data are being generated by on-going excavation and survey. Scholars are also beginning to use satellite imagery to interpret and re-interpret archaeological data-sets both old and new. In the Near East this disparity is compounded by the diversity of dating schemes and interpretative frameworks used by archaeologists studying the region. Faced with these issues, how is it possible to combine such data into a coherent and comprehensive format, adding value to both old and on-going research projects? The Fragile Crescent (AHRC) and Vanishing Landscape (Leverhulme) Projects (Durham University) aim to draw together data derived from archaeological surveys and satellite imagery analysis into a single analytical framework. The projects have developed a methodology for understanding, analysing and presenting disparate chronological, morphological and methodological data across the Ancient Near East. This paper will illustrate how researchers have been able to revitalise old data, adding value through new approaches towards archaeological sites and landscapes via satellite imagery, remote sensing and spatial analyses. We will examine how integrating multiple chronological systems and concepts of ‘uncertainty’ into a single GIS/Database framework can allow for a robust and detailed multi-scalar archaeological landscape analysis. Using case studies from the Fragile Crescent/Vanishing Landscape Projects we will discuss how this methodology has led to new interpretations of urban and non-urban landscapes of the Ancient Near East

TB129: Chemical Control of Balsam Gall Midge Paradiplosis tumifex Gagne (Diptera: Cecidomyiidae)

This study was undertaken to test new insecticides for control of the balsam gall midge and to determine effectiveness of later insecticide application in order to expand the effective period for control.https://digitalcommons.library.umaine.edu/aes_techbulletin/1065/thumbnail.jp