... standards-setters often discuss the significance ofthe board of director as an internal control mechanism for the prevention of financial statement fraud The AICPA's (1987) Report ofthe National ... in firm size if the current market value of common equity is withi ?30 percent ofthe current market value of common equity for the fraud firm in the year preceding the year ofthe financial statement ... underlying agency problems because the more stock managementowns, the strongertheirmotivation to work to raise the value ofthe firm's stock On the other hand, the extent of firm ownership held by management...
... and offices of several persons involved in the preparation of a report on the waste management ofthe Northern Fleet They later arrested one of them, a Russian citizen formerly with the Northern Fleet ... radioactive waste in the Sea of Japan to irresponsibility on the part ofthe Navy and the nuclear industry, theRussian Minister of Environment informed the Consultative Meeting ofthe London Convention ... test site area in 1992 The significance ofthe London Convention for the creation ofthe Yablokov Commission, and the subsequent leap in terms of information available on theRussian nuclear complex,...
... effect on A) There is no significant effect ofthe age ofthe firm It is clear that the size ofthe firm in total assets is the key determinant ofthe amount of advertising Large firms have the financial ... extension ofthe familiar Gibrat process See also Davies and Geroski (1997, p 385) depending upon the extent ofthe persistence of market shares The sum ofthe effects on the future market shares (the ... quarter of1996 Out ofthe licence withdrawals in the first quarter of1996 in all but two cases the exit was recorded in 1995.IV Most ofthe exiting saving banks were small in terms of market...
... appeals, the number of requests pending at the end ofthe fiscal year, the median number of days that requests have been pending, the median number of days required to process requests, the amount of ... Agency Department of Commerce Department of Defense Department of Energy Department ofthe Interior Department of Justice Department of Labor Department of Transportation Department of Education Electronic ... online access to all ofthe information required by e-FOIA We therefore recommended that the Attorney General direct the Department of Justice to improve the reliability of data in the agencies’ annual...
... Evaluation ofthe Effectiveness ofthe National Evaluation ofthe Effectiveness ofTransmission Prevention of Mother- to-Child the National Prevention of Mother- to-Child Transmission ... age ofmother (range) Infant gender Education ofmother Marital status ofmother Main building material of house Main source of drinking water Type of toilet Main source of fuel Depletion of food ... NC: Northern Cape NW: North West WC: Western Cape 15 Of note is that nationally 96.7% of infants were brought to the clinic by their mothers; 84% mothers were >20 years of age; 82.5% mothers had...
... results The effect ofthe timing ofthe birth in the year and the business cycle around the birth year The first column of Table presents estimates ofthe PH model where the transitory component of ... changes with the cyclical indicator ofthe business cycle at birth Their data are from the Netherlands and contain the social class ofthe parents at the moment of birth They conclude that there are ... light on these by studying the importance ofthe timing ofthe macro fluctuations around the year of birth and by interacting the effects with regional indicators and the degree of urbanization The...
... acting on behalf ofthe school district with regard to providing services to that student, the records of that student are subject to FERPA, but not the records ofthe other students in the private ... institution has the responsibility to make the initial, case-by-case determination of whether a disclosure meets the requirements of FERPA, the Department of Education’s Family Policy Compliance Office ... http://www.ed.gov/policy/gen/guid/fpco/index.html III Overview of HIPAA Congress enacted HIPAA in 1996 to, among other things, improve the efficiency and effectiveness ofthe health care system through the establishment of national standards...
... and their Children The Interagency Task Team (IATT) on the Prevention of Mother- to-Child Transmission of HIV was established in 1998 following initial reports ofthe results ofthe efficacy of ... GLOBAL SCALE-UP OFTHE PRE VENTION OF MOTHER- TO-CHILD TR ANSMISSION OF HIV Table of contents GUIDANCE ON GLOBAL SCALE-UP OFTHE PRE VENTION OF MOTHER- TO-CHILD TR ANSMISSION OF HIV Executive summary ... comprehensive set of activities can PMTCT programmes best achieve the fundamental goal of improving the AIDS-free survival of mothers and their children Building on the comprehensive approach ofthe United...
... NOAA bases the assessment; The amount of civil penalty assessed The NOVA will also advise fishermen of their rights upon receipt ofthe NOVA The fisherman has 30 days from the receipt ofthe NOVA ... spawners The age structure ofthe fish caught by each group of fishermen The ratio of males to females in the catch How the fish are marketed (preferred size, etc.) The value of fish to the different ... example, the Southeast Regional Office ofthe NMFS covers the South Atlantic Council, the Gulf of Mexico Council and the Caribbean Council Contact information for the NMFS Regional Offices are...
... is therefore defined in that meaning Sentences are used, according to the house style ofthe series, to illustrate the meanings ofthe headwords These sentences are taken from the press ofthe ... and between the newspapers and various members ofthe oligarchy ofthe rich and powerful, often thought to exercise an undue influence on events Changes at the levels ofthe polity and the economy ... be the case elsewhere The ongoing struggle between the president and the government on the one hand and the Duma on the other has received considerable, even obsessively detailed, coverage in the...
... attended the conference All asked that their names—and even the name ofthe conference—not be used, out of concern that theRussian attendees ofthe confer- insects Whether the chimps eat what they ... help explain the variety of TSEs Fore people ritually consumed The ultimate proof ofthe prothe brains of their dead.) There tein-only theory would be to fabare distinct strains of some TSEs, ... Deuterium and the Big Bang Nuclei of this hydrogen isotope formed in the first moments ofthe big bang Their abundance offers clues to the early evolution ofthe universe and the nature of cosmic...
... of various aspects ofthe Department ofthe Navy’s financial management operations We are reporting on the reliability ofthe Navy’s fiscal year 1994 consolidated financial reports1 so that the ... Law 101-576) Top leaders ofthe Department of Defense (DOD), the Navy, and DFAS must give a higher priority and instill a sense of urgency for meeting the objectives ofthe CFO Act in order to ... beginning with those for fiscal year 1996 GMRA also authorizes the Director ofthe Office of Management and Budget (OMB) to identify component organizations ofthe 24 “CFO Act” agencies that will...
... Although the plant property official at the DAO scheduled the physical inventories at these activities, the official did not check to see if the activities were reporting the completion ofthe physical ... reporting to them had completed the required physical inventories The activities did not properly inform the DAOs as to whether the triennial physical inventories had been completed, and the DAOs ... discussed with DOD, Navy, and DFAS officials and provided to them our workpapers documenting the errors we identified in the Navy’s reports Nonetheless, because ofthe Navy’s and DFAS’s inadequate...
... readying themselves to prepare reliable financial statements for the Navy for fiscal year 1996The Navy has not taken advantage ofthe years since the act’s passage, or the lessons learned from the ... impose new requirements, as many ofthe provisions were already required by DOD regulations prior to the Comptroller’s issuance ofthe guidance Further, neither DFAS nor the military services have ... in the center’s CFO area DOD further stated that 13 more personnel were expected to join the center’s CFO team by the end of February 1996 Although the hirings should logically alleviate some of...
... and Accounting Service, the Secretary ofthe Treasury, and the Director ofthe Office of Management and Budget We will make copies available to others upon request The head of a federal agency is ... management representation letter signed by the Secretary ofthe Navy or the Under Secretary ofthe Navy In DOD’s view, the management representation letter is the appropriate medium to provide management ... comments to the extent necessary in the appropriate sections of this report The full text of DOD’s comments is provided in appendix II We are sending copies of this report to the Chairmen and the Ranking...
... From the Department of Defense Discussed on pp 29-30 This is trial version www.adultpdf.com Page 40 GAO/AIMD-96-7 CFO Act Financial Audits - Navy Appendix II Comments From the Department of Defense ... Comments From the Department of Defense Discussed on p 20 This is trial version www.adultpdf.com Page 44 GAO/AIMD-96-7 CFO Act Financial Audits - Navy Appendix II Comments From the Department of Defense ... Comments From the Department of Defense See comment Now on pp 2-3, 9-13 This is trial version www.adultpdf.com Page 42 GAO/AIMD-96-7 CFO Act Financial Audits - Navy Appendix II Comments From the Department...
... Comments From the Department of Defense The following are GAO’s comments on the Department of Defense letter dated February 9, 1996 GAO Comments We have changed the title of this report to CFO Act ... they not materially affect our finding OMB, under authority established by the CFO Act, prescribes the form and content of agency financial statements prepared pursuant to that act and GMRA Therefore, ... Comments From the Department of Defense Now on pp 28-29 This is trial version www.adultpdf.com Page 50 GAO/AIMD-96-7 CFO Act Financial Audits - Navy Appendix II Comments From the Department of Defense...
... determination after bitter failures Demosthenes, the greatest Athenian orator, before reaching the acme of his glory, had to suffer so much despair and failure The audience did not pay much attention ... speeches because of his weak voice He resolved that he would get rid of this defect Day after day, he went to the sea, shouting and roaring with deafening sounds of waves and in the end he acquired ... farmer tried to sow a new kind of seeds To his great disappointment, the new seeds did not produce him a good yield as he had expected whereas his neighbor farmer sowed the same seeds but he harvested...
... generalised to the entire population of attendees The first questions ofthe survey ask "What were the best aspects ofthe seminar?" and "What were the worst aspects ofthe seminar?" A review ofthe answers ... organisations are in many ways the equivalent of trade unions They aim to represent the professions in every respect and to the best of their ability In the three decades prior to 1996, important political ... Queensland The identification of this need led to the expansion ofthe COCA from a predominantly Victorian based organisation into the State of Queensland and later nationally The objective of this...