... attainment of accurate pronunciation ina second language is a matter substantially beyond the control of educators’ They qualified their findings by stating that variables of formal training and ... findings as the factors of formal pronunciation training and the quality ofthe teaching, if not taken into account, could affect any research results He stated that there was ‘no firm basis for asserting ... 1.3.2 Analytic-linguistic Approach Analytic-linguistic Approach utilizes information and tools such as a phonetic alphabet, articulatory descriptions, chart ofthe vocal apparatus, contrastive information,...
... the graph we can see that in 1970, fish and chips were twice as popular as burgers, pizza being at that time the least popular fast food The consumption of hamburgers and pizza has risen steadily ... pizza at 11 pence Low income earners appear to spend less than other income groups on fast foods, though fish and chips remains their most popular fast food, followed by hamburgers and then pizza ... risen steadily over the 20 year period to 1990 while the consumption of fish and chips has been in decline over that same period witha slight increase in popularity since 1 985 ...
... property ofa normal spread of genetic evaluations or of true breeding values given the estimated breeding value The aim of this paper is to investigate alternative statistical methods for that purpose ... D )a; , Notice that k can be interpreted as in selection index theory as the ratio ofa within sire toa sire variance, since p(l - p)/(p2(.) is the asymptotic variance ofthe normit transformation ... m r taken as fixed in uu units, variations inthe progeny number n are rather less b pronounced These variations (An) in n are proportional to variations (A ) in ETA within the range of values...
... ofthe two focal manifolds may be described by means of quadratic forms as inthe Clifford case These quadratic forms are actually accumulation points of sequences obtained by repeated application ... normal circle S and the quadratic form associated withA vanishes atthe four points of S ∩ M+ This shows that the matrix A acts as −idV3 (p) on V3 (p) and, by an analogous argument, as the ... M− The previous arguments show that there exists a matrix A ∈ A( M+ ) such that q , A q = Then the quadratic form associated withA vanishes on S precisely atthe four points of S ∩ M+ In particular,...
... patients witha HLGD walked in near darkness As noted, a possible explanation for this behavior, therefore, is that forthe patients witha HLGD, walking inthe dark is an attention demanding task Alternatively, ... at least during gait termination, may also be increased when lighting is not adequate [12] These changes are reminiscent ofthe walking pattern of older adults witha HLGD and cautious gait An ... mounted clinical chart, a standard clinical tool (Vistech VCTS 6000) The chart contains rows of printed circular patches each of which displays a sine wave grating There are spatial frequencies across...
... managed approximately 200,176 acres of land on the islands of Hawaii, Kauai, Maui, Molokai, and Oahu In accordance withthe act, the department leases homesteads to native Hawaiians who have at ... of Hawaiian Home Lands A Report tothe Governor and the Legislature ofthe State of Hawaii Conducted by The Auditor State of Hawaii and Grant Thornton LLP Submitted by THE AUDITOR STATE OF HAWAII ... enacted, the statutes require that the measure be analyzed by the Office ofthe Auditor as to its probable effects Health insurance analyses examine bills that propose to mandate certain health...
... not enforced or are non-existent In addition, the department does not manage outstanding loans adequately, nor maintain current information on the status of loans originated by financial institutions ... 93-22, Management and Financial Audit ofthe Department of Hawaiian Home Lands, have been implemented The independent auditors’ opinion as tothe fairness ofthe department’s financial statements ... summarize, and report financial data consistent withthe assertions of management in its financial statements A material weakness is the worst possible type of reportable condition A material weakness...
... have repayment information, an aging report for these advances is not maintained which further results in inaccurate financial data Interest is accrued on loans related to cancelled leases As ... manual labor by automatically generating delinquency notification letters at set intervals and preparing reports to facilitate loan monitoring The department should maintain current and accurate ... and updated periodically The department should also update and maintain the data on its waiting lists to ensure they contain current and accurate information on all applicants 22 This is trial...
... Chapter 3: Financial Audit Independent Auditors’ Report The Auditor State of Hawaii: We have audited the accompanying combined financial statements ofthe Department of Hawaiian Home Lands, State ... combined balancesheet includes cash inthe State Treasury, cash in various Hawaii banks, bank repurchase agreements, and time certificates of deposit The State maintains a cash pool that is available ... on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 26 The Auditor State of Hawaii: We have audited the combined financial statements ofthe Department...
... charge to operations is theamount necessary, inthe opinion of management, to maintain thebalanceinthe allowance for loan losses ata level adequate to absorb potential losses for loans in ... ascertained that lawsuits and complaints against the State are typically paid through an appropriation from the general fund ofthe State Accordingly, management is ofthe opinion that the outcome ... appropriations generally lapse atthe end ofthe fiscal year for which the appropriations were made The State Legislature specifies the lapse date and any other particular conditions relating to terminating...
... The plaintiffs in these other actions have stipulated to stay all proceedings in their actions pending the resolution of all questions of law inthe class action lawsuit that are common tothe ... questions of law presented in their suits Outcome of these cases are pending Claims for actual damages under Chapter 674, HRS, are made against the State of Hawaii Accordingly, counsel forthe department ... inclusion ofa section for management’s discussion and analysis; the basic financial statements will be a set of government-wide financial statements; and a set of fund financial statements and...
... that are readily identifiable, are material tothe financial statements individually or inthe aggregate.” Once again we note that management is responsible for establishing and maintaining effective ... recommendation based on the principle of conservatism in reporting ts assets Akamine, Oyadomari and Kosaki, CPA's, has asserted that the audit work papers used in formulating its Allowance for Losses" ... and inthe aggregate tothe financial statements taken as a whole We disagree; immateriality is not an excuse forthe incorrect application of accounting principles generally accepted in the...
... entity ofthe State of Hawaii that is attributable tothe transactionsof the Department ofHawaiian Home Lands, StateofHawaii In our opinion, the combined fmancial statemen ~ referred to above ... require that we plan and perfonn the audit to pbtain reasonable assuranceabout whether the combined financial statementsare free of material fnisstatement An audit includes examining, on a test basis, ... combined financial statements Such information has been subjected tothe auditing procedures applied inthe audit of *e combined financial statements and, in our opinion, is fairly stated, in all material...
... inthe final report and believe our audit report presents a balanced and accurate analysis ofthe department’s financial operations Marion M Higa State Auditor State of Hawai‘i Office ofthe Auditor ... enacted, the statutes require that the measure be analyzed by the Office ofthe Auditor as to its probable effects Health insurance analyses examine bills that propose to mandate certain health ... Legislature Under its assigned missions, the office conducts the following types of examinations: Financial audits attest tothe fairness ofthe financial statements of agencies They examine the adequacy...
... Accounting Personnel and Accurate Financial Reporting Are Not a Priority Financial information should be accurately communicated to both internal and external users Internal financial reporting should ... generate annual financial statements or be audited, and the department believes that the generation of internal financial statements and the retention of qualified accounting personnel are not ... compensation claims for 18 departments and agencies within the executive branch of State government as well as the Legislature This includes administering the funds that have been appropriated for the...
... Complex and Adaptive Laboratory, involved in artificial intelligence applications His main interests are radar data processing, navigation, and air traffic management, with special stress on data fusion ... monoradar data, while other cases of fusion with extra data situations lead to relatively better performance Therefore, the main emphasis is given to this monoradar case, leaving the definition of ... Assistant Professor of automata theory and programming language translation His main research topics are evolutionary computation applications and network optimization using soft computing 779...
... a [2] A Bialostocki , P Dierker and W Voxman, Either a graph or its complement is connected : A continuing saga, Mathematics Magazine, to appear [3] D W Matula, Ramsey Theory for graph connectivity, ... degree at least k, having an r-coloring of its edges with no monochromatic subgraph larger than the value stated inthe theorem Let A1 , , Ar be pairwise disjoint sets of vertices of size y each ... M and adding the original edges with both endpoints in S Also, add to P all other vertices of V (G) \ (X ∪ S) and all their incident edges Notice that the obtained subgraph is a k-subgraph of...
... This data are routinely collected and ascribed tothe primary care practice and could not accurately be attributed to individual primary care doctors Statistical analysis In all statistical analyses, ... requesting rates enhanced with educational messages, and brief educational reminder messages, alone and in combination on UK primary care doctors’ requesting of nine potentially overused laboratory ... intention for each practice had to be calculated This was generated in two ways – by taking the mean intention per practice (i.e., the average intention of all primary care doctors within a practice),...
... Critical Care December 2005 Vol No Ronco continuous haemodiafiltration There are various ways to increase the extracorporeal removal of proinflammatory mediators One is to perform haemofiltration with ... bacteria, as inthe case of peritonitis In such cases it may be logical to apply the therapy based on the assumed presence of infection The latter approach has been undertaken by a group of investigators ... fragments of Gram-negative bacteria invade the host At this point, immediate intervention witha treatment designed to remove the substance initiating sepsis would probably result in blockade of the...