International risk management:systems, internal control and corporate governance

This book is very practical in its international usefulness (because current risk practice and understanding is not equal across international boundaries). For example, an accountant in Belgium would want to know what the governance regulations are in that country and what the risk issues are that he/she needs to be aware of. This book covers the international aspect of risk management systems, risk and governance, and risk and accounting. In doing so the book covers topics such as: internal control and corporate governance; risk management systems; integrating risk into performance management systems; risk and audit; governance structures; risk management of pensions; pension scheme risks e.g. hedging derivatives, longevity bonds etc; risk reporting; and the role of the accountant in risk management. There are the case studies through out the book which illustrate by way of concrete practical examples the major themes contained in the book. The book includes highly topical areas such as the Sarbanes Oxley Act and pension risk management.

A számviteli szabályozások eltérésének okairól (Causes of the differences in accounting regulations)

A számviteli szabályozások közötti eltérések oda vezethetnek, hogy ugyanarról a gazdálkodó egység, egyazon időszakáról, akár jelentősen is eltérő, és az adott szabályozási logika alapján helyes pénzügyi kimutatások készülnek. Ezek a sokszor materiális eltérések nehezen magyarázhatók, ha figyelembe vesszük azt a tényt is, hogy a különböző pénzügyi kimutatások mögött azonos gazdasági események húzódnak meg. Az eltérések a számviteli szabályozás különbségeivel magyarázhatók. A cikk feltárja, hogy a számviteli szabályozásnak milyen szintjeit lehet megkülönböztetni, és vizsgálja, hogy milyen tényezők vezettek el oda, hogy az egyes megközelítések akár markánsan eltérő megoldásokat kínálnak egy-egy adott vagyoni elem megjelenítésére és értékelésére, illetve egy tranzakció megjelenítésére. A cikk az egyes eltéréseket indukáló tényezők rendszerezése útján megkísérel deduktív úton becslést adni a számviteli harmonizáció további lehetséges irányaira. ____ Differences among the accounting regulations may lead to material dissimilarities in the financial statements prepared for the same entity and same financial year. These material differences are sometimes hard to explain, given that they shall be based on the same transactions. The differences are explained by the differences in the regulations. The paper explains the possible levels of accounting by-laws and examines – based on the relevant literature – the factors that led to different solutions for the recognition, measurement and disclosure of the same items or transactions. By structuring these factors the article tries to give possible future advances in the harmonization of such systems using a deductive approach.

Project finance in Hungarian electricity sector. Effect of feed-in tariff system’s change onto power plant investments

The research analyses the former and the current status of the small gas-motor power plant investments in the Hungarian energy sector. It discusses the development of project financing in the segment and the major changes and effects of new regulations and subsidy-policy implemented in 2010. The objective of this paper is to present the results of an empirical research of the so called GCHP projects, and to draw conclusion concerning how classic project financing conditions were present and changed during the last decade, and how regulation affected the current and future financial status of these projects.

Requirements, Issues, and Challenges for Sense and Avoid in Unmanned Aircraft Systems

The sense and avoid capability is one of the greatest challenges that has to be addressed to safely integrate unmanned aircraft systems into civil and nonsegregated airspace. This paper gives a review of existing regulations, recommended practices, and standards in sense and avoid for unmanned aircraft systems. Gaps and issues are identified, as are the different factors that are likely to affect actual sense and avoid requirements. It is found that the operational environment (flight altitude, meteorological conditions, and class of airspace) plays an important role when determining the type of flying hazards that the unmanned aircraft system might encounter. In addition, the automation level and the data-link architecture of the unmanned aircraft system are key factors that will definitely determine the sense and avoid system requirements. Tactical unmanned aircraft, performing similar missions to general aviation, are found to be the most challenging systems from an sense and avoid point of view, and further research and development efforts are still needed before their seamless integration into nonsegregated airspace

Evaluación de vetiver (Chrysopogon zizanioides) y la elefanta (Pennisetum purpureum) en el diseño de humedales artificiales

En este trabajo se presenta la descripción e investigación en la evaluación de vetiver (Chrysopogon zizanioides) y la elefanta (Pennisetum purpureum) en el diseño de humedales artificiales. Para el tratamiento de aguas residuales de origen doméstico, siendo la vegetación uno de los principales componentes de estos sistemas de tratamientos no convencionales. Muchos \sistemas naturales" están siendo considerados con el propósito del tratamiento del agua residual y control de la contaminación del agua, debido a su alta fiabilidad ambiental y los bajos costos de construcción y mantenimiento, es el caso de los humedales artificiales. El interés en los sistemas naturales está basado en la conservación de los recursos asociados con estos sistemas como opuesto al proceso de tratamiento convencional de aguas residuales que es intensivo respecto al uso de energía y químicos. Los wetlands o humedales artificiales constituyen una alternativa de tratamiento debido a su alta eficiencia de remoción de contaminantes, a su bajo costo de instalación y mantenimiento y a su alta fiabilidad ambiental, generalmente un humedal artificial esta constituido por un medio de soporte el cual generalmente es arena o grava, vegetación y microorganismos o biopelícula los cuales llevan los diferentes procesos bioquímicos para remover los contaminantes del afluente. El objetivo general de este trabajo ha sido: Evaluar la eficiencia de remoción de materia orgánica, sólidos, nitrógeno y fósforo total de dos especies de plantas: vetiver (Chrysopogon zizanioides) y la elefanta (Pennisetum purpureum), en el diseño de humedales artificiales para el tratamiento de aguas residuales de origen doméstico. Los humedales artificiales o sistemas pilotos, se encuentran ubicados en la universidad de Medellín y reciben una preparación de agua sintética, que asemeja a las características de un agua residual de origen doméstico. En el presente trabajo se evalúa el porcentaje de remoción de la carga orgánica de aguas residuales, en un sistema de tratamiento por humedales artificiales con dos especies vegetales. El sistema fue diseñado con tres módulos instalados de manera adjunta. En el primero no se integra ninguna especie vegetal, solo el medio de sustrato el cual constituye el blanco (-), en el segundo se integraron organismos de la especie vetiver (Chrysopogon zizanioides), en el tercer sistema piloto, organismos de la especie elefanta (Pennisetum purpureum) y en el cuarto organismos de la especie papiro japones (Cyperus alternifolius), los cuales constituyen el control positivo (+). Los módulos experimentales fueron limpiados, cortados y adecuados acorde al montaje inicial de las plantas y al espacio requerido para su disposición. A cada sistema piloto se le agrega medio de soporte constituido por grava (5 a 10 cm) y arena (15 a 20 cm), el sustrato es evaluado y caracterizado por su diámetro nominal, posterior en cada sistema se siembran las especies en un área de 3x3 y cada humedal por dos semanas se adecua bajo la solución de Hoagland y Arnon y régimen de humedad. En el agua sintética se analizaron los siguientes parámetros: pH, sólidos totales, sólidos suspendido totales, sólidos disueltos totales, demanda química de oxígeno (DQO), demanda bioquímica de oxígeno (DBO5), nitrógeno total (NTK) y fosforo total (PT). También se realizó la determinación del crecimiento de las plantas a partir del incremento de biomasa, porosidad de la raíz y de igual forma se determina NTK y PT. Los resultados demostraron que el sistema es una opción para la remoción de la carga orgánica y de nutrientes en aguas residuales de origen doméstico, de bajo costo de operación y mantenimiento, especialmente se observa que las plantas que crecen en sistemas de régimen de humedad ácuico y ústico, tienden a tener una mayor recepción y adaptación en los humedales artificiales pilotos, es el caso de la elefanta (Pennisetum purpureum), el cual presenta las más altas tasas de remoción de contaminantes y nutrientes en el afluente, seguido por el papiro japonés (Cyperus alternifolius) y el vetiver (Chrysopogon zizanioides), respecto a tasas de remoción. La remoción de contaminantes que se presentan más altos respectivamente, constituyen sólidos en primera instancia, seguido por la demanda bioquímica de oxigeno (DBO5), demanda química de oxígeno (DQO), nitrógeno total (NTK) y fósforo total (PT), estos últimos presentan una baja tasa de remoción, debido a la naturaleza misma del contaminante, a los organismos que realizan la remoción y absorción y al tiempo de retención que se elige, el cual influye en la tasa de remoción del contaminante siendo menor en la concentración de fósforo, pero se encuentranen el rango esperado para estos sistemas de tratamiento no convencionales.

Development of a transitioning approach to reduce surface water volumes in combined sewer systems

The overarching goal of this research is to establish a successful forum for a transition from the existing paradigm of managing wastewater infrastructure to a more sustainable paradigm that achieves a more efficient utilisation of wastewater assets. A transitioning approach to support a more efficient utilisation of surface water and wastewater assets and infrastructure is proposed and developed. The determined transitioning approach possesses key stages namely developing the arena, developing the agenda, case study, and monitoring. The case study stage investigates a drainage utility identifying their improvement drivers, the removal of surface water through detailed drainage modelling and the financial examination of the costs incurred under the various scenarios conducted. Understanding the implications of removing/attenuating surface water from the network is improved through obtaining data by detailed drainage modelling. Infoworks software is used to investigate and assess the current and future operational scenarios of a wastewater system operating over one calendar year. Modelling scenarios were conducted removing surface water from selected areas focusing on the volumes requiring pumping and durations of pumping station(s) operation prior to treatment during storm conditions. The financial implication of removing surface water in combined sewer systems is examined in three main components. Firstly the costs of electricity incurred at the single sewage pumping station (SPS) investigated during the various scenarios modelled require to be addressed. Secondly the costs to retrofit sustainable urban drainage system (SUDS) solutions needs to be identified. Thirdly the implications of removing surface water for the drainage utility at the national level and the potential saving for householder’s committing to a surface water disconnection rebate scheme. When addressed at the macro level i.e., with over 2,100 pumping stations, some operating in sequence and contained within one drainage utility annually treating 315,360 megalitres the significance of the same multiple quantifiable and intangible benefits becomes amplified. The research aims, objectives and findings are presented to the identified and convened stakeholders. The transitioning approach developed encourages positive discourse between stakeholders. The level of success of the transitioning approach determined is then tested using a quantitative methodology through the completion of questionnaires. From the questionnaires completed the respondents unanimously agreed that surface water flows should be removed as well as reduced from the combined sewer system. The respondents agreed that the removal of surface water from a typical combined sewer system is justified by applying a transitioning approach focusing on the energy consumption required to pump increased volumes during storm events. This response is significant based upon the economic evidence and is contrary to the respondents previous position that finance was their most influencing factor. When provided with other potentially available benefits the respondents were even more supportive of the justification to remove surface water from the combined sewer system. The combined findings of the work presented in this thesis provide further justification that the transitioning approach applied to the removal of surface water from a typical combined sewer system, as determined in this research has been successful.

Review of greenhouse gas emissions from the storage and land application of farm dairy effluent

The amounts of farm dairy effluent stored in ponds and irrigated to land have steadily increased with the steady growth of New Zealand's dairy industry. About 80% of dairy farms now operate with effluent storage ponds allowing deferred irrigation. These storage and irrigation practices cause emissions of greenhouse gases (GHG) and ammonia. The current knowledge of the processes causing these emissions and the amounts emitted is reviewed here. Methane emissions from ponds are the largest contributor to the total GHG emissions from effluent in managed manure systems in New Zealand. Nitrous oxide emissions from anaerobic ponds are negligible, while ammonia emissions vary widely between different studies, probably because they depend strongly on pH and manure composition. The second-largest contribution to GHG emissions from farm dairy effluent comes from nitrous oxide emissions from land application. Ammonia emissions from land application of effluent in New Zealand were found to be less than those reported elsewhere from the application of slurries. Recent studies have suggested that New Zealand's current GHG inventory method to estimate methane emissions from effluent ponds should be revised. The increasing importance of emissions from ponds, while being a challenge for the inventory, also provides an opportunity to achieve mitigation of emissions due to the confined location of where these emissions occur. © 2015 © 2015 The Royal Society of New Zealand.

From Cash to Electronic Payments: Microeconomic, Macroeconomic, and Policy Aspects of Retail Payment Systems

This dissertation explores three aspects of the economics and policy issues surrounding retail payments (low-value frequent payments): the microeconomic aspect, by measuring costs associated with retail payment instruments; the macroeconomic aspect, by quantifying the impact of the use of electronic rather than paper-based payment instruments on consumption and GDP; and the policy aspect, by identifying barriers that keep countries stuck with outdated payment systems, and recommending policy interventions to move forward with payments modernization. Payment system modernization has become a prominent part of the financial sector reform agenda in many advanced and developing countries. Greater use of electronic payments rather than cash and other paper-based instruments would have important economic and social benefits, including lower costs and thereby increased economic efficiency and higher incomes, while broadening access to the financial system, notably for people with moderate and low incomes. The dissertation starts with a general introduction on retail payments. Chapter 1 develops a theoretical model for measuring payments costs, and applies the model to Guyana—an emerging market in the midst of the transition from paper to electronic payments. Using primary survey data from Guyanese consumers, the results of the analysis indicate that annual costs related to the use of cash by consumers reach 2.5 percent of the country’s GDP. Switching to electronic payment instruments would provide savings amounting to 1 percent of GDP per year. Chapter 2 broadens the analysis to calculate the macroeconomic impacts of a move to electronic payments. Using a unique panel dataset of 76 countries across the 17-year span from 1998 to 2014 and a pooled OLS country fixed effects model, Chapter 2 finds that on average, use of debit and credit cards contribute USD 16.2 billion to annual global consumption, and USD 160 billion to overall annual global GDP. Chapter 3 provides an in-depth assessment of the Albanian payment cards and remittances market and recommends a set of incentives and regulations (both carrots and sticks) that would allow the country to modernize its payment system. Finally, the conclusion summarizes the lessons of the dissertation’s research and brings forward issues to be explored by future research in the retail payments area.

Current policies, laws and regulations in relation to management of Kyoga basin lakes

For the formulation of policies, laws and regulations for management of fisheries and aquatic systems there is a requirement for scientific knowledge to guide in this formulation. Such knowledge is used to guide in sustainable management of capture fisheries, integrating lake productivity processes into fisheries management, prevention of pollution and eutrophication of the aquatic environment, control of invasive weeds e.g. water hyacinth, enhancement of aquaculture production, reduction of post-harvest fish losses and ensuring fish quality, development of options for optimization of socio-economic benefits from fisheries and for co-management.

Produção de carboidratos a partir do efluente de laticínios tratado por cianobactéria

Nesta tese foi demonstrado o potencial de produção de carboidratos por Aphanothece microscopica Nägeli cultivada no efluente oriundo de uma indústria de laticínios. Para tanto, o trabalho é composto de quatro artigos que objetivaram avaliar a produção de carboidratos em função da temperatura, inóculo e razões C/N e N/P do elfluente, bem como a possibilidade de reúso da água residuária. Foram utilizadas temperaturas de (10, 20 e 30ºC) e inóculo (100, 200 e 300 mg.L-1). A melhor condição indicada foi quando utilizou-se a temperatura de 30°C e 200 mg.L-1 de inóculo. Na sequência, considerando a temperatura e a concentração celular selecionada, foi estudada a influência das razões C/N e N/P na produção de carboidratos. Para tal, C/N (20, 40 e 60) e N/P (5, 10 e 15) na produção de carboidratos extracelulares foram avaliadas em cultivos a 30°C, tendo como inóculo 200 mg.L-1. Os melhores resultados obtidos, foram quando foi utilizado C/N 60 e N/P 10. Uma vez definidas as melhores condições de produção de carboidratos, foi estudado o processo de separação de biomassa do meio de cultivo, a partir dos coagulantes FeCl3, Al2(SO4)3 e tanino. O efeito dos coagulantes na separação da biomassa foram estudados, quanto ao pH (6,0, 7,0 e 8,0) e concentração de coagulantes (50, 300 e 550 mg.L-1), utilizando como parâmetro de medida, a eficiência de remoção de DQO, turbidez e sólidos suspensos (SS). Os resultados demonstraram que as concentrações de coagulantes influenciaram significativamente ao nível de significância de 5 %, na separação da biomassa, com eficiência significativa na remoção da DQO, turbidez e SS. A melhor condição avaliada foi a que utilizou tanino na concentração de 300 mg.L-1 e pH 7,0, o que resultou em uma água residuária com remoção média de 96 % da turbidez, com potencial de ser reutilizada. Por fim, foi realizada a identificação de carboidratos gerados por Aphanothece microscopica Nägeli. Os resultados evidenciaram uma biomassa com até 33,5 % de carboidratos totais, perfazendo uma fração de carboidratos extracelulares, na fase estacionária de crescimento celular, de aproximadamente 25 % e 8 % os carboidratos da parede celular. Ficou demonstrado ainda que a composição dos carboidratos extracelulares do microorganismo em estudo é constituído por mono e dissacarídeos perfazendo concentrações na ordem de 12,88 % de glicose, 3,54 % de rafinose, 3,43 % sacarose, 2,13 % de frutose e 2,45 % de ribose. Ficou demonstrado o potencial de produção de carboidratos por Aphanothece microscopica Nägeli quando cultivada no efluente da indústria de laticínios.

Diagnóstico ecotoxicológico dos efluentes lançados no complexo estuarino do Jundiaí/Potengi, Natal/RN

Untreated effluents that reach surface water affect the aquatic life and humans. This study aimed to evaluate the wastewater s toxicity (municipal, industrial and shrimp pond effluents) released in the Estuarine Complex of Jundiaí- Potengi, Natal/RN, through chronic quantitative e qualitative toxicity tests using the test organism Mysidopsis Juniae, CRUSTACEA, MYSIDACEA (Silva, 1979). For this, a new methodology for viewing chronic effects on organisms of M. juniae was used (only renewal), based on another existing methodology to another testorganism very similar to M. Juniae, the M. Bahia (daily renewal).Toxicity tests 7 days duration were used for detecting effects on the survival and fecundity in M. juniae. Lethal Concentration 50% (LC50%) was determined by the Trimmed Spearman-Karber; Inhibition Concentration 50% (IC50%) in fecundity was determined by Linear Interpolation. ANOVA (One Way) tests (p = 0.05) were used to determinate the No Observed Effect Concentration (NOEC) and Low Observed Effect Concentration (LOEC). Effluents flows were measured and the toxic load of the effluents was estimated. Multivariate analysis - Principal Component Analysis (PCA) and Correspondence Analysis (CA) - identified the physic-chemical parameters better explain the patterns of toxicity found in survival and fecundity of M. juniae. We verified the feasibility of applying the only renewal system in chronic tests with M. Juniae. Most efluentes proved toxic on the survival and fecundity of M. Juniae, except for some shrimp pond effluents. The most toxic effluent was ETE Lagoa Aerada (LC50, 6.24%; IC50, 4.82%), ETE Quintas (LC50, 5.85%), Giselda Trigueiro Hospital (LC50, 2.05%), CLAN (LC50, 2.14%) and COTEMINAS (LC50, IC50 and 38.51%, 6.94%). The greatest toxic load was originated from ETE inefficient high flow effluents, textile effluents and CLAN. The organic load was related to the toxic effects of wastewater and hospital effluents in survival of M. Juniae, as well as heavy metals, total residual chlorine and phenols. In industrial effluents was found relationship between toxicity and organic load, phenols, oils and greases and benzene. The effects on fertility were related, in turn, with chlorine and heavy metals. Toxicity tests using other organisms of different trophic levels, as well as analysis of sediment toxicity are recommended to confirm the patterns found with M. Juniae. However, the results indicate the necessity for implementation and improvement of sewage treatment systems affluent to the Potengi s estuary

Organic Matter Removal from Piggery Wastewater in Waste Stabilisation Pond in Nigeria

Four (4) wastewater quality variables: chemical oxygen demand (COD), total solid (TS), total dissolved solid (TDS), and total suspended solid (TSS) were determined. Analysed samples comprises of raw influent and effluents entering and leaving the stabilisation ponds. Significant reduction in variables were obtained, maximum and minimum values obtained for COD were 917mg/l (anaerobic pond), and 13mg/l (maturation pond). For TS, TDS and TSS, maximum and minimum values obtained were 14,420mg/l, 9,180mg/l, 5,240mg/l and 3,398mg/l, 3,120mg/l, 278mg/l respectively. Removal efficiencies recorded for parameters in final effluent (maturation pond) were 98.55% (COD), 76.44% (TS), 66.01% (TDS), and 94.69% (TSS) respectively.

Análisis medioambiental de las plantas de tratamiento de aguas residuales del cantón Girón: diagnóstico y elaboración de un plan de mejoras

El presente trabajo de titulación tiene como finalidad la evaluación, el diagnóstico y la elaboración de un plan de mejoras que permita optimizar los procesos de depuración de las plantas de tratamiento de aguas residuales de los sectores Pambadel y Zhuringualo del Cantón Girón. En el diagnóstico de las PTAR se realizó la caracterización de los afluentes y efluentes; los valores obtenidos se compararon con la normativa ambiental TULSMA, a fin de evaluar el cumplimiento. Los resultados de laboratorio de los años 2014, 2015 y 2016junto con la valoración in situpermitieron determinar los porcentajes de eficiencia de las depuradoras. Laseficiencias alcanzadas en el 2014 fueron de 70,98% para Pambadel, 69,14% en Zhuringualo, en el año 2015 de -266,94% paraplanta de Pambadel, 66,03% para Zhuringualo, en el 2016 de 40,45% y 71,23% respectivamente. Al momento de comparar con la normativa encontramos incumplimiento en parámetros como: fósforo, coliformes totales y termotolerantes. También se efectuó un análisis social en el cual se encuestó a los pobladores de las zonas de influencia directa de las PTAR con la finalidad de conocer las necesidades y molestias que estas generan. Concluyendo que es necesaria la implementación del plan de mejoras que implica los siguientes procesos de optimización: un programa de mantenimiento emergente y remodelación de infraestructura deteriorada, la implementación de un laboratorio básico, la construcción de un sistema de pretratamiento basándose en los planos de diseño y la realización de estudios técnicos posteriores.

Diagnóstico ecotoxicológico dos efluentes lançados no complexo estuarino do Jundiaí/Potengi, Natal/RN

Untreated effluents that reach surface water affect the aquatic life and humans. This study aimed to evaluate the wastewater s toxicity (municipal, industrial and shrimp pond effluents) released in the Estuarine Complex of Jundiaí- Potengi, Natal/RN, through chronic quantitative e qualitative toxicity tests using the test organism Mysidopsis Juniae, CRUSTACEA, MYSIDACEA (Silva, 1979). For this, a new methodology for viewing chronic effects on organisms of M. juniae was used (only renewal), based on another existing methodology to another testorganism very similar to M. Juniae, the M. Bahia (daily renewal).Toxicity tests 7 days duration were used for detecting effects on the survival and fecundity in M. juniae. Lethal Concentration 50% (LC50%) was determined by the Trimmed Spearman-Karber; Inhibition Concentration 50% (IC50%) in fecundity was determined by Linear Interpolation. ANOVA (One Way) tests (p = 0.05) were used to determinate the No Observed Effect Concentration (NOEC) and Low Observed Effect Concentration (LOEC). Effluents flows were measured and the toxic load of the effluents was estimated. Multivariate analysis - Principal Component Analysis (PCA) and Correspondence Analysis (CA) - identified the physic-chemical parameters better explain the patterns of toxicity found in survival and fecundity of M. juniae. We verified the feasibility of applying the only renewal system in chronic tests with M. Juniae. Most efluentes proved toxic on the survival and fecundity of M. Juniae, except for some shrimp pond effluents. The most toxic effluent was ETE Lagoa Aerada (LC50, 6.24%; IC50, 4.82%), ETE Quintas (LC50, 5.85%), Giselda Trigueiro Hospital (LC50, 2.05%), CLAN (LC50, 2.14%) and COTEMINAS (LC50, IC50 and 38.51%, 6.94%). The greatest toxic load was originated from ETE inefficient high flow effluents, textile effluents and CLAN. The organic load was related to the toxic effects of wastewater and hospital effluents in survival of M. Juniae, as well as heavy metals, total residual chlorine and phenols. In industrial effluents was found relationship between toxicity and organic load, phenols, oils and greases and benzene. The effects on fertility were related, in turn, with chlorine and heavy metals. Toxicity tests using other organisms of different trophic levels, as well as analysis of sediment toxicity are recommended to confirm the patterns found with M. Juniae. However, the results indicate the necessity for implementation and improvement of sewage treatment systems affluent to the Potengi s estuary

Pool Irradiator Safety Review for Genesis-II Systems

This report examines the Genesis II irradiator made by Gray*Star Incorporated, Mississippi Department of Health radiation safety regulations, and Nuclear Regulatory Commission (NRC) inspection guidelines for irradiators. The purpose for this report is to evaluate any hazards which may lead to a catastrophic water loss, evaluate protective action distances during a reduced shielding situation, and evaluate the safety engineering measures incorporated by Mississippi and Federal regulations to ensure the mitigation of risk for pool irradiators. Due to safeguard controls prohibiting release of precise data on emergency response measures and radioactivity of the isotopes utilized this report will be focused on regulations mandating specific engineering controls and manufacturer recommended guidelines for best practices.