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)

Development of an experiment for visible radiation measurements from a satellite

The inversion problem, I.E., determining the atmospheric turbidity from polarimetry of radiation emerging from the earth's atmosphere, is presented. A major theoretical advance was made by finding a successful approximation for the forward peak scattering of aerosols together with a simplified characterization of particle size distributions. An engineering model of a multibarreled photopolarimeter suitable for operation from a satellite was evaluated in laboratory and high altitude jet aircraft tests. Comparison of the data from flights over the Mexican desert with theoretical curves for a Rayleigh atmosphere with negligible turbidity is in agreement

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

Analysis and assessment of film materials and associated manufacturing processes for a solar sail

Candidate resin manufacturers and film producers were surveyed to determine the availability of key materials and to establish the capabilities of fabricators to prepare ultrathin films of these materials within the capacity/cost/time constraints of the Halley program. Infrared spectra of three candidate samples were obtained by pressing each sample against an internal reflection crystal with the polymer sandwiched between the crystal and the metal backing. The sample size was such that less than one-fourth of the surface of the crystal was covered with the sample. This resulted in weak spectra requiring a six-fold expansion. Internal reflection spectra of the three samples were obtained using both a KRS-5 and a Ge internal reflection crystal. Subtracted infrared spectra of the three samples are presented

TB124: Chemical Control of Balsam Twig Aphid, Midarus abietinus Koch (Homoptera: Aphididae)

This study was initiated to provide Christmas tree growers with a selection of insecticides capable of effective control of balsam twig aphid (Mindarus abietinus Koch) on balsam fir. Low rates of active ingredients were tested to assure minimal environmental impact and reduced chemical costshttps://digitalcommons.library.umaine.edu/aes_techbulletin/1060/thumbnail.jp