955 resultados para Sarbanes-Oxley Act of 2002


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Neste estudo descreve-se as características da estrutura vertical de um episódio de Jatos de Baixos Níveis (JBN) ocorrido no litoral do Pará, utilizando-se para tal, dados das radiossondagens de Ajuruteua, Município de Bragança coletados durante o experimento DESMATA (Impacto do Desmatamento Junto ao Litoral Atlântico da Amazônia) realizado no período de 08 a 22 de abril de 2002. Dentre os casos detectados no período chuvoso, selecionou-se um que se manteve por 12 horas com velocidade média de 15m/s e que estava direcionado de Nordeste para Leste, no ponto de máxima velocidade. Os resultados observacionais indicaram que, este JBN localizado no litoral Paraense foi resultado da ação combinada de dois fatores: (1) oscilação inercial e (2) baroclinia superficial. Estes dois fatores combinados sustentaram este JBN com intensidades entre 10 e 13m/s durante o dia e entre 14 e 16m/s durante a noite, localizado a uma altitude média de 800m acima da superfície.

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President Obama signed the $787 billion economic stimulus package into law on February 17, 2009. What will this mean to individuals or to tax law for 2009? Withholding brackets will be adjusted so individuals should receive an extra $400 through their paychecks over the course of the year, this will encourage spending, since it will be a smaller amount returned each week. The Alternative Minimum Tax will be "patched." Some post-secondary education plans will be implemented and Hope Credits will be expanded. A first time home buyer credit that went into effect in 2007 has been changed, increasing the dollar limit and waiving the payback requirement unless the home is sold within 36 months of purchase.

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Public Law 107-171 of the U.S. Farm Security and Rural Investment Act of 2002 required country-of-origin labeling (COOL) for beef, lamb, pork, fish, perishable agricultural commodities (fresh and frozen fruits and vegetables) and peanuts. While a goal of this law was to benefit domestic consumers by allowing them to make informed consumption decisions, the effects of COOL on the interest groups involved have been the subject of a heated on-going debate.

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The Americans with Disabilities Act (ADA) of 1990 was created to prohibit discrimination against disabled persons in our society. The goal of the ADA as a comprehensive civil rights law is to "ensure equal opportunity and complete participation, independent living and economic self-sufficiency" for disabled persons (U.S. Department of Justice, 2008). As part of Title II and III of the ADA, states and local governments are required to provide people with disabilities the same chance to engage in and benefit from all programs and services including recreational facilities and activities as every other citizen. Recreational facilities and related structures must comply with accessibility standards when creating new structures or renovating existing ones. Through a systematic literature review of articles accessed through online databases, articles relating to children with disabilities, their quality of life and their experience gained through play were reviewed, analyzed and synthesized. Additionally, the ADA's Final Rule regarding accessible playgrounds was evaluated through a descriptive analysis which yielded the following five components relating the importance of barrier-free playgrounds to children with disabilities: appropriate dimensions for children, integration of the play area, variety of activity and stimulation, availability of accessible play structures to communities, and financial feasibility. These components were used as evaluation criteria to investigate the degree to which the ADA's Final Rule document met these criteria. An evaluation of two federal funding sources, the Urban Parks and Recreation Renewal Program (UPARR) and the Land and Water Conservation Fund (LWCF), was also conducted which revealed three components relating the two programs' ability to support the realization of the ADA's Final Rule which included: current budget for the program, ability of local communities to attain funds, and level of ADA compliance required to receive funding. Majority of the evaluation of the Final Rule concluded it be adequate in development of barrier-free playgrounds although there are some portions of the guidelines that would benefit from further elucidation. Both funding programs were concluded to not adequately support the development of barrier-free playgrounds and therefore it was recommended that their funding be re-instated or increased as necessary. ^

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The Long Term Acute Care Hospitals (LTACH), which serve medically complex patients, have grown tremendously in recent years, by expanding the number of Medicare patient admissions and thus increasing Medicare expenditures (Stark 2004). In an attempt to mitigate the rapid growth of the LTACHs and reduce related Medicare expenditures, Congress enacted Section 114 of P.L. 110-173 (§114) of the Medicare, Medicaid and SCHIP Extension Act (MMSEA) in December 29, 2007 to regulate the LTCAHs industry. MMSEA increased the medical necessity reviews for Medicare admissions, imposed a moratorium on new LTCAHs, and allowed the Centers for Medicare and Medicaid Services (CMS) to recoup Medicare overpayments for unnecessary admissions. ^ This study examines whether MMSEA impacted LTACH admissions, operating margins and efficiency. These objectives were analyzed by comparing LTACH data for 2008 (post MMSEA) and data for 2006-2007 (pre-MMSEA). Secondary data were utilized from the American Hospital Association (AHA) database and the American Hospital Directory (AHD).^ This is a longitudinal retrospective study with a total sample of 55 LTACHs, selected from 396 LTACHs facilities that were fully operational during the study period of 2006-2008. The results of the research found no statistically significant change in total Medicare admissions; instead there was a small but not statistically significant reduction of 5% in Medicare admissions for 2008 in comparison to those for 2006. A statistically significant decrease in mean operating margins was confirmed between the years 2006 and 2008. The LTACHs' Technical Efficiency (TE), as computed by Data Envelopment Analysis (DEA), showed significant decrease in efficiency over the same period. Thirteen of the 55 LTACHs in the sample (24%) in 2006 were calculated as “efficient” utilizing the DEA analysis. This dropped to 13% (7/55) in 2008. Longitudinally, the decrease in efficiency using the DEA extension technique (Malmquist Index or MI) indicated a deterioration of 10% in efficiency over the same period. Interestingly, however, when the sample was stratified into high efficient versus low efficient subgroups (approximately 25% in each group), a comparison of the MIs suggested a significant improvement in Efficiency Change (EC) for the least efficient (MI 0.92022) and reduction in efficiency for the most efficient LTACHs (MI = 1.38761) over same period. While a reduction in efficiency for the most efficient is unexpected, it is not particularly surprising, since efficiency measure can vary over time. An improvement in efficiency, however, for the least efficient should be expected as those LTACHs begin to manage expenses (and controllable resources) more carefully to offset the payment/reimbursement pressures on their margins from MMSEA.^

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Anthropogenic impact on biomass of coastal plankton communities caused by submerged disposal of urban sewage waters (dumping) was studied. Observations were carried out in August-September of 2002-2004 in the Mamala Bay (Oahu Island, Hawaii Islands) using satellite and straight sea measurements. An analysis of variability of integral indicators of the water column determined on the basis of on-board measurements allowed us to divide them into two groups: elements most sensitive to pollution (heterotrophic bacteria (H-Bact), phototrophic cyanobacteria Synechococcus spp. (SYN), and chlorophyll a (CHLa)) and elements that manifested episodic positive dependence on inflow of polluted waters (heterotrophic unicellular eukaryotes, small unicellular algae, phototrophic green bacteria Prochlorococcus spp., as well as total biomass of microplankton). It was shown that submerged waste water disposal in the region of the diffuser of the dumping device led to insignificant (aver. 1.2-1.4 times) local increase in integral biomass of H-Bact, SYN, and in concentration of CHLa. Similar but sharper (aver. 1.5-2.1 times) increase in these parameters was found in water layers with maximal biomasses. Possible pathways of disposed waters (under the pycnocline, at its upper boundary, and in the entire mixed layer) were analyzed on the basis of studying vertical displacement of biomasses of H-Bact, SYN, and prochlorophytes. Possibility of using optical anomalies distinguished from satellite data as markers of anthropogenic eutrophication caused by dumping was confirmed. Application of such markers depends on water transparency and on shapes of curves of vertical distribution of autotrophic organisms.

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An Act of Assembly of Barbadoes to regulate sales at outcry and the proceedings of persons executing the office of Provost Marshall General of the said island and their under officers (leaf 1) ; A state of some matters relative to the office of Provost Marshall, and to the passing of this bill (leaf 9) ; Observations drawn up by Jonathan Blenman Esq. his Majestys Atty. Gen. in Barbadoes ... on the Act as it had been first brought in 1761 (leaf 13) ; and two leaves laid in ; Power of attorney, granted to Christopher Scandrett, signed by Francis Reynolds and his son Thomas (25 April 1766) ; Petition of Francis Reynolds to the Lords Commissioners of Trade and Plantations (1766).