... GH¢1,140 of income, thetax is free; For the next GH¢360 thetax rate is percent; For the next GH¢840, thetax rate is 10 percent; For the next GH¢17,976, thetax rate is 17.5 percent; and For ... balance of payments The third review ofthe programme is expected to be completed by the end of January, 2011 31 The programme has contributed to the stabilization ofthe economy, as the disbursements ... anticipated, andthe accelerated clearance of domestic arrears than programmed for the first three quarters ofthe year 42 Based on the projected revenues and expenditures up to the end ofthe 2010...
... making here a big trapezium ‐ shaped meander (Fig. 1 and 2): on the one hand because of high level of tectonic fissuration, on the other hand owing to the presence ofthe erodible shales and silty sandstone ... Fig. 3. Location ofthe debris and mud flash flood in the area of Lay Nua Commune. 4. Pattern and determinant agentsofthe debris and mud flash flood in the Lay Nua Commune area 4.1. The determinant agents ... ofthe east slope ofthe Nam Lay valley consists of metamorphic schists ofthe Pa Ham Formation (O3 ‐D1 ph) and limestone ofthe Ban Pap Formation (D1-2 bp); the foot of this slope and all the west side ofthe Lay Nua valley are ...
... missions, the office conducts the following types of examinations: Financial audits attest to the fairness ofthefinancial statements of agencies They examine the adequacy ofthefinancial records and ... The Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawaii State Constitution (Article VII, Section 10) The primary mission is to conduct post audits ofthe ... they are referred to the Office ofthe Auditor for an assessment ofthe social andfinancial impact ofthe proposed measure Analyses of proposed special funds and existing trust and revolving funds...
... maintains offices on each ofthe major neighbor islands and around the world In the United States, the bureau maintains offices in Salinas, California; San Diego, California; Chicago, Illinois; and ... Specifically, the authority could not justify the contracts it awarded and did not adequately monitor all contracts In 1993, the office conducted a Management andFinancial Audit ofthe Hawai`i ... for a travel magazine, other companies may opt to add their advertisements to the insert The insert, which may have grown to four pages, will then strengthen the message of Hawai`i as a travel...
... if they exceeded their production goals Several HVCB employees received individual annual bonuses in excess of $25,000 The authority did not assess the appropriateness ofthe salary levels or the ... revealed that the actual mileage ofthe trip is only 6.6 miles HVCB’s corporate office approved the mileage reimbursement The same employee claimed 21 miles for a roundtrip from the Chicago office to ... examples of excessive reimbursement approved by HVCB’s corporate office While these overages not represent a significant amount of money, it is indicative ofthe HVCB’s lack of internal controls and...
... not a state agency and hence not subject to the State Procurement Code Had the payments of $23,910 (under the university and HVCB agreement) and $24,000 (under the corporation and DBEDT agreement) ... proposal that described some ofthe services the vendor ultimately provided Although we found invoices from these vendors, the invoices served as after -the- fact documents ofthe goods or services that ... maintain the books and records that relate to the meetings, conventions and incentives contract and any cost or pricing data for three years from the date of final payment HVCB also amended some of...
... standards generally accepted in the United States of America andthe standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe ... for the recognition of expenses in the incorrect accounting year, thefinancial statements present fairly, in all material respects, thefinancial position of HVCB as of December 31, 2002, andthe ... Convention Bureau (HVCB) as of December 31, 2002, andthe related statements of activities and cash flows for the year then ended These financial statements are the responsibility of HVCB’s management...
... number of estimates and assumptions relating to the reported amounts of assets and liabilities andthe disclosure of contingent assets and liabilities at the date ofthefinancial statements andthe ... life of five years The mall tour stage and automobile are depreciated using the straight-line method over their estimated useful lives of three years (e) Use of estimates The preparation ofthefinancial ... none ofthe reportable conditions described above is a material weakness This report is intended solely for the information and use ofthe Auditor, State of Hawai`i andthe board of directors and...
... Responses ofthe Affected Agencies Comments on Agency Responses We transmitted drafts of this report to the Board of Directors ofthe Hawai‘i Tourism Authority, the authority’s executive director, and ... executive director andthe Department of Business, Economic Development and Tourism The joint response ofthe board chair and executive director is included as Attachment The department did not ... commitments The board chair and executive director also noted their concern about the serious nature of some of our findings and indicated that they would take immediate action to address them Actions...
... missions, the office conducts the following types of examinations: Financial audits attest to the fairness ofthefinancial statements of agencies They examine the adequacy ofthefinancial records and ... The Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawaii State Constitution (Article VII, Section 10) The primary mission is to conduct post audits ofthe ... they are referred to the Office ofthe Auditor for an assessment ofthe social andfinancial impact ofthe proposed measure Analyses of proposed special funds and existing trust and revolving funds...
... maintains offices on each ofthe major neighbor islands and around the world In the United States, the bureau maintains offices in Salinas, California; San Diego, California; Chicago, Illinois; and ... Specifically, the authority could not justify the contracts it awarded and did not adequately monitor all contracts In 1993, the office conducted a Management andFinancial Audit ofthe Hawai`i ... for a travel magazine, other companies may opt to add their advertisements to the insert The insert, which may have grown to four pages, will then strengthen the message of Hawai`i as a travel...
... if they exceeded their production goals Several HVCB employees received individual annual bonuses in excess of $25,000 The authority did not assess the appropriateness ofthe salary levels or the ... revealed that the actual mileage ofthe trip is only 6.6 miles HVCB’s corporate office approved the mileage reimbursement The same employee claimed 21 miles for a roundtrip from the Chicago office to ... examples of excessive reimbursement approved by HVCB’s corporate office While these overages not represent a significant amount of money, it is indicative ofthe HVCB’s lack of internal controls and...
... not a state agency and hence not subject to the State Procurement Code Had the payments of $23,910 (under the university and HVCB agreement) and $24,000 (under the corporation and DBEDT agreement) ... proposal that described some ofthe services the vendor ultimately provided Although we found invoices from these vendors, the invoices served as after -the- fact documents ofthe goods or services that ... maintain the books and records that relate to the meetings, conventions and incentives contract and any cost or pricing data for three years from the date of final payment HVCB also amended some of...
... standards generally accepted in the United States of America andthe standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe ... for the recognition of expenses in the incorrect accounting year, thefinancial statements present fairly, in all material respects, thefinancial position of HVCB as of December 31, 2002, andthe ... Convention Bureau (HVCB) as of December 31, 2002, andthe related statements of activities and cash flows for the year then ended These financial statements are the responsibility of HVCB’s management...
... number of estimates and assumptions relating to the reported amounts of assets and liabilities andthe disclosure of contingent assets and liabilities at the date ofthefinancial statements andthe ... life of five years The mall tour stage and automobile are depreciated using the straight-line method over their estimated useful lives of three years (e) Use of estimates The preparation ofthefinancial ... none ofthe reportable conditions described above is a material weakness This report is intended solely for the information and use ofthe Auditor, State of Hawai`i andthe board of directors and...
... Responses ofthe Affected Agencies Comments on Agency Responses We transmitted drafts of this report to the Board of Directors ofthe Hawai‘i Tourism Authority, the authority’s executive director, and ... executive director andthe Department of Business, Economic Development and Tourism The joint response ofthe board chair and executive director is included as Attachment The department did not ... commitments The board chair and executive director also noted their concern about the serious nature of some of our findings and indicated that they would take immediate action to address them Actions...
... ) and where Dt denotes the annual growth rate ofthe demand for bank i loans, St the annual growth rate ofthe supply of bank loans and Qt the annual growth rate ofthe observed amount of loans ... (21), the growth rate ofthe amount of loans exchanged in the market corresponds to the minimum oftheloan supply and demand growth rates In other words, a demand (supply) regime takes place if the ... demand and supply growth rates andthe corresponding probabilities of each regime Recall that the growth rate ofthe quantity of loans exchanged in the market corresponds to the minimum ofthe loan...
... and Kamara ~1994! study aspects of liquidity and expected returns The effects oftax clienteles andthetax rate ofthe marginal investor in thegovernment bond market are examined by Green and ... that tax timing options have value, and we also discuss the shortcomings of procedures to estimate thetax rate ofthe marginal investor Nonetheless, we find the effects of both liquidity and taxes ... origin ofthe data, their accuracy, and their comparability with the GovPX data For much of CRSP history, bond data were taken from the quote sheets of Salomon Brothers They were also the principal...
... leading to the inhibition of HTLV-2 retrovirus replication Further studies of subcellular localization unveiled the co-localization of Tax- 2 and CIITA both in the cytoplasm andthe nucleus, andthe ... results and drafted the manuscript GT participated in the design and coordination ofthe study and in the discussion ofthe results RSA conceived the study, and participated in its design and coordination ... favoured by the presence of Tax- 2 Thus concomitant interaction of Tax- 2 with CIITA and NF-YB, most likely in the CIITA-NF-YB molecular complex, is at the basis ofthe functional inactivation of Tax- 2...
... leading to the inhibition of HTLV-2 retrovirus replication Further studies of subcellular localization unveiled the co-localization of Tax- 2 and CIITA both in the cytoplasm andthe nucleus, andthe ... results and drafted the manuscript GT participated in the design and coordination ofthe study and in the discussion ofthe results RSA conceived the study, and participated in its design and coordination ... favoured by the presence of Tax- 2 Thus concomitant interaction of Tax- 2 with CIITA and NF-YB, most likely in the CIITA-NF-YB molecular complex, is at the basis ofthe functional inactivation of Tax- 2...